Sökning: "hybrid mismatch"

Visar resultat 1 - 5 av 21 avhandlingar innehållade orden hybrid mismatch.

  1. 1. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Författare :Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Sammanfattning : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. LÄS MER

  2. 2. Assessment and Some Improvements of Hybrid RANS-LES Methods

    Författare :Sebastian Arvidson; Chalmers tekniska högskola; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; LES; hybrid RANS-LES; zonal RANS-LES; embedded LES; PDH-LRN; log-layer mismatch; LES length scale; shock boundary-layer interaction;

    Sammanfattning : Motivated by numerical analysis of a shock/boundary-layer interacting (SBLI) flow in a duct, where some typical existing hybrid RANS-LES methods become awkward to give accurate predictions of the shock-induced corner separation bubble, a new hybrid RANS-LES method, has been proposed. The model is based on a low-Reynolds-number (LRN) $k-\omega$ RANS model, which is one of the few models that are capable of giving reasonable predictions for the SBLI flow in RANS computations. LÄS MER

  3. 3. Analysis of laser arc hybrid welding experiments

    Författare :Javier Lamas; Petri Vuoristo; Luleå tekniska universitet; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Manufacturing Systems Engineering; Produktionsutveckling;

    Sammanfattning : The thesis is about the analysis of experimental results on the laser arc hybrid welding (LAHW) process as well as about the methodology and tools behind. Due to the high potential on weld penetration and welding speed, the industrial importance of LAHW techniques has been increasing in the recent years. LÄS MER

  4. 4. Methodologies for RANS-LES interfaces in turbulence-resolving simulations

    Författare :Sebastian Arvidson; Chalmers tekniska högskola; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; zonal RANS-LES; aeronautics; RANS-LES interfaces; Hybrid RANS-LES; grey-area mitigation; log-layer mismatch; embedded LES; LES length scale; LES;

    Sammanfattning : Hybrid Reynolds-Average Navier-Stokes (RANS)-Large-Eddy Simulations (LES) techniques are now seen by the aeronautical industry as the most promising turbulence-resolving approaches for complex high-Reynolds-number turbulent flows with regard to cost and accuracy. However, connecting RANS and LES simulated flows is a challenging task and needs special attention in order to increase simulation robustness and accuracy. LÄS MER

  5. 5. Static and Fatigue Failure of Bolted Joints in Hybrid Composite-Aluminium Aircraft Structures

    Författare :Zlatan Kapidzic; Hans Ansell; Kjell Simonsson; Larsgunnar Nilsson; Michael Wisnom; Linköpings universitet; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Hybrid structures; Composites; Bearing failure; Bolted joints;

    Sammanfattning : The use of fibre composites in the design of load carrying aircraft structures has been increasing over the last few decades. At the same time, aluminium alloys are still present in many structural parts, which has led to an increase of the number of hybrid composite-aluminium structures. LÄS MER