Monitoring; Účetní podvod; Media; Economic crime; Hospodářská kriminalita; Asset misappropriation; Neoprávněné nakládání s aktivy podniku; Accounting fraud; Média
Abstract
This thesis focuses on the problems of the accounting fraud published in media. The first chapter describes the basic concepts of economic crime and its statistical development in the Czech Republic. The second and third chapters define the types of fraudulent action and its used methods on the theoretical basis. The fourth part creates a practical analysis of the accounting fraud. There is used the monitoring of media reports, which serve as a view of accounting manipulations.
Špirit, Zbyněk, Chocholoušek, Michal, and Brom, Jaroslav
Diffusion and Defect Data Part B: Solid State Phenomena; July 2022, Vol. 334 Issue: 1 p87-93, 7p
Abstract
The article deals with metallographic evaluation of Ni-Cr Cold Spray layers, which were deposited on GOST 22K steel for four layer variants. The sprayed Ni-Cr layer should primarily serve to protect the heterogeneous weld in the nuclear power industry. Metallographic evaluation of the applied layer was focused on the evaluation of spray fillability in the notch.
Bricin, David, Odehnal, Josef, Kříž, Antonín, and Špirit, Zbyněk
Diffusion and Defect Data Part A: Defect and Diffusion Forum; June 2022, Vol. 417 Issue: 1 p95-100, 6p
Abstract
This article deals with the problematics of the production of small castings using gravitational investment casting. These are castings with a relatively complex shape, which are used as parts of trigger assembly for musical wind instruments. During their production, various defects occur which are connected with the casting process. The aim of this article is to describe the defects and suggest possible methods for removing them. The first step was to find and identify these defects using metallographic and EDX microanalysis. Furthermore, a simulation calculation of the casting process was used to determine the influence of the casting geometry on casting quality. Based on these analyses, the most suitable alloy and casting system geometry were proposed for the production of the casting.
Bricín, David, Ackermann, Michal, Jansa, Zdeněk, Kubátová, Dana, Kříž, Antonín, Špirit, Zbyněk, and Štafka, Jiří
Subjects
WC-Co, slinuté karbidy, SLM, HIP, pórovitost, hrubnutí zrna, éta fáze, hustota, struktura SK, cemented carbides, porosity, grain coarsening, eta phase, density, and CC structures
Abstract
Předložená studie se zabývá vývojem struktury práškové směsi WC-Co a to při jejím postupném zpracování SLM a HIP technologií. Použitá prášková směs obsahovala 13±0.6% hmotnostní podíl pojiva Co a WC frakci o průměrné velikosti zrna(3.0±1.9) μm.Jejím zpracováním SLM technologií došlo, v důsledku aplikace různé hustoty energie (VED), k vývoji různého stupně hustoty vytvářených vzorků. Při vysokých hodnotách VED bylo dosaženo hustoty až 88 %. Aplikovaná hodnota VED ovlivnila kromě hustoty pórů, které se ve struktuře vzorků vytvářely, typy strukturních fází a hrubost WC fáze. Při vysokých hodnotách VED se ve struktuře vzorků začaly utvářet trhliny, které vznikaly v důsledku zkřehnutí struktury vzorků a to z několika důvodů, mezi které patřilo hrubnutí α-fáze (WC), vypařování β-fáze (pojiva Co) a precipitace η-fáze. Při nízkých hodnotách VED byla oproti tomu struktura pórů tvořena převážně tvarově nesymetrickými póry, i o velikosti vyšší jak 500 μm. Následným zpracováním vybraných vzorků technologií HIP bylo dosaženo zvýšení jejich hustoty až na hodnotu 96 % kompaktního materiálu. Na tomto zvýšení hustoty se podílely strukturní přeměny zejména pak opětovné hrubnutí α-fáze až o 1300 % oproti původní velikosti zrna práškové směsi a vývoj η-fáze ve struktuře analyzovaných vzorků. Na základě získaných výsledků pak bylo možné rozhodnout o dalším směřování experimentálního programu, který se do větší hloubky bude zabývat zpracováním vybraných práškových směsí WC-Co technologiemi SLM a HIP za doposud nerealizovaných parametrů jejich zpracování. The study focuses on microstructural evolution in a WC-Co powder mixture during Selective Laser Melting (SLM) and hot isostatic pressing (HIP) processing. This powder mixture contained a 13 plus/minus 0.6 % weight fraction of Co binder and WC particles of mean size of 3.0 plus/minus 1.9 μm. SLM of the mixture produced samples of various densities, depending on the volumetric energy density (VED) applied. High VED levels led to densities of up to 88%. The aspects affected by changes in VED included the pore density as well as the resulting types of phases and the size of WC phase particles. At high VED, the material began to develop cracks due to embrittlement. This had multiple causes: coarsening of a-phase (WC), evaporation of b-phase (Co binder), and precipitation of h-phase. At low VED levels, pores formed, typically of nonsymmetric shapes, with sizes larger than 500 μm. Subsequent HIP processing led to an increased density, up to 96 % of solid material. Contributions to this increased density were provided by structure transformations, namely, coarsening of a-phase by up to 1300 % when compared to the powder grain size, and formation of h-phase. The results provided a basis for steering further research to explore to a greater depth the SLM and HIP processing of selected WC-Co powder mixtures with as yet unused ranges of process parameters.
boridování, EN AW 2024, odolnost proti opotřebení, precipitáty, korozní odolnost, boriding, wear resistance, precipitates, and corrosion resistance
Abstract
Cílem této případové studie bylo provést analýzu vlivu procesu boridování na strukturu a mechanické vlastnosti hliníkové slitiny ENAW-2024. Připravené vzorky byly zpracovány za různých procesních parametrů v zásypu prášku Durferit. Po provedení chemicko-tepelného zpracování, byly hodnoceny změny v mikrostruktuře vzorků s použitím metod světelné a skenovací elektronové mikroskopie. Fázové složení vzorků bylo stanoveno s použitím RTG difrakční analýzy. Změny v mechanických vlastnostech byly posouzeny na základě provedené analýzy tvrdosti povrchové vrstvy a substrátu vzorků, zkouškou tvrdosti podle Vickerse. U vzorků byl dále změřen korozní odpor vůči zvolenému koroznímu prostředí 5% roztoku NaCl pomocí potenciostatu a odolnost vůči tribologickému otěru metodou Ball on disk. Na základě získaných dat je například možné uvést, že při procesu boridování této slitiny je důležité zamezit vzniku pasivační vrstvy Al2O3 před a v průběhu procesu chemicko-tepelného zpracování. Toho je možné docílit například okamžitým nanesením boridovacího přípravku případně jiného prostředku, který zamezí interakci kyslíku s povrchem upravovaného vzorku. U vzorků po procesu boridování byl dále zaznamenán nárůst odporu vůči použitému koroznímu prostředí 5% roztoku NaCl a Nižší hodnota koeficientu opotřebení oproti vzorkům bez provedeného chemicko-tepelného zpracování. The aim of this case study was to analyse the influence of the boriding process on the structure and mechanical properties of the aluminium alloy EN AW 2024. The prepared samples were processed under various process parameters in Durferrit powder. After chemical-thermal treatment, changes in the microstructure of the samples were evaluated using light and scanning electron microscopy methods. Changes in mechanical properties were assessed on the basis of the analysis of the hardness of the sample substrate using the Vickers hardness test. The samples were further measured for corrosion resistance to the selected corrosion environment of 5% NaCl solution using a potentiostat and resistance to tribological abrasion by the Ball on-disk method. Based on the obtained data, it can be stated, for example, that during the boriding process of this alloy it is important to prevent the formation of a passivation layer of Al2O3 before and during the process of chemical-thermal treatment. This can be achieved, for example, by immediate application of a boriding agent or other agent which prevents the interaction of oxygen with the surface of the sample to be treated. The samples after the boriding process also showed an increase in the resistance to the used corrosive environment of 5% NaCl solution and a lower value of the wear coefficient compared to the samples without chemical-thermal treatment.
Annals of DAAAM & Proceedings. Aug2020, p477-484. 8p.
Subjects
ALUMINUM alloys, CHEMICAL processes, MICROSTRUCTURE, BORIDING, and VICKERS hardness
Abstract
The aim of this case study was to analyse the influence of the boriding process on the structure and mechanical properties of the aluminium alloy EN AW 2024. The prepared samples were processed under various process parameters in Durferrit powder. After chemical-thermal treatment, changes in the microstructure of the samples were evaluated using light and scanning electron microscopy methods. Changes in mechanical properties were assessed on the basis of the analysis of the hardness of the sample substrate using the Vickers hardness test. The samples were further measured for corrosion resistance to the selected corrosion environment of 5% NaCl solution using a potentiostat and resistance to tribological abrasion by the Ball on-disk method. Based on the obtained data, it can be stated, for example, that during the boriding process of this alloy it is important to prevent the formation of a passivation layer of Al2O3 before and during the process of chemical-thermal treatment. This can be achieved, for example, by immediate application of a boriding agent or other agent which prevents the interaction of oxygen with the surface of the sample to be treated. The samples after the boriding process also showed an increase in the resistance to the used corrosive environment of 5% NaCl solution and a lower value of the wear coefficient compared to the samples without chemical-thermal treatment. [ABSTRACT FROM AUTHOR]
LIQUID metals, HEAVY metals, STEEL, METAL fractures, and DUAL-phase steel
Abstract
In order to advance material development for future nuclear systems, an insight into the cracking conditions of T91 ferritic-martensitic steel in heavy liquid metals (HLM) is provided. The paper critically reviews previous experimental data and summarizes them with new results. The new testing of T91 steel was performed in contact with slow flow and static HLM to study crack initiation, especially in liquid PbBi eutectic at 300°–350°C and Pb at 400°C with about 1 × 10−6 wt.% of oxygen. Pre-stressed coupons were exposed to the liquid metals for up to 2000 h. Constant extension rate tests (CERTs) were performed in the liquid metals to accelerate cracking development. Under static conditions, the testing resulted in oxidation without any crack observation. Under the CERT ones, the T91 steel showed a tendency to crack initiation in PbBi, while in Pb, cracks were not initiated even when the oxide layer was broken. Moreover, the environmentally assisted crack initiated at the maximum load and continued to grow under further loading without unstable failure. Both previous and new data have confirmed that high stress and plastic strain are pre-conditions for the environmentally assisted cracking of T91 in static HLM. It indicates that in the systems utilizing continuous oxygen control of HLM, the LME/EAC of the T91 could develop only in the beyond design load conditions. Further testing is necessary to address the HLM flow speed effect. [ABSTRACT FROM AUTHOR]
Špirit, Zbyněk, Kaufman, Jan, Strejcius, Josef, Chocholoušek, Michal, and Kott, Josef
Annals of DAAAM & Proceedings. 2019, Vol. 30, p0826-0831. 6p.
Subjects
STAINLESS steel fatigue, MATERIAL fatigue, RESIDUAL stresses, CORROSION fatigue, MECHANICAL properties of metals, LASER peening, and STRESS corrosion cracking
Abstract
Laser Shock Peening (LSP) is an innovative non-contact surface treatment for improving mechanical properties of metal components. The principle of LSP is based on conversion of laser energy into shock wave that results in material plastic deformation and redistribution of residual stresses. The residual stresses increase can improve fatigue life, resistance of stress corrosion cracking, fretting properties and resistance to abrasive damage. The paper presents results of fatigue life testing of 08CH18N10T stainless steel and results of residual stress measurements before and after surface treatment on the stainless steel. [ABSTRACT FROM AUTHOR]
Monitoring, Účetní podvod, Media, Economic crime, Hospodářská kriminalita, Asset misappropriation, Neoprávněné nakládání s aktivy podniku, Accounting fraud, Média, and ComputingMilieux_COMPUTERSANDSOCIETY
Abstract
This thesis focuses on the problems of the accounting fraud published in media. The first chapter describes the basic concepts of economic crime and its statistical development in the Czech Republic. The second and third chapters define the types of fraudulent action and its used methods on the theoretical basis. The fourth part creates a practical analysis of the accounting fraud. There is used the monitoring of media reports, which serve as a view of accounting manipulations.
Špirit, Zbyněk, Kubík, Rudolf, and Urbánek, Václav
Subjects
Lidský kapitál, Investice do lidského kapitálu, Terciární vzdělání, Investment in human capital, Tertiary education, Rate of return to investment in education, Míra návratnosti investice do vzdělání, and Human capital
Abstract
The bachelor thesis focuses on the problems of human capital and investment in the tertiary education from micro-economic point of view. The first part describes principles of human capital and its development. The second part deals with basic economic statistics such as the structure of educated population, wage standard or the rate of unemployment according to the level of educational attainment. The third, practical part is questionnaire which tries to a private rate of return and which also tries to confirm an essential presumption of the advantage of study at the university.
The main objective of this article is to familiarize readers with the first outputs from PhD research by David Bricín, especially with the metallographic analysis, which was carried out on the first series of printed samples. The PhD thesis deals with the processing of powder mixtures based on WC-Co using selective laser melting (SLM) and other technologies. This article specifically deals with the use of SLM for the processing of a WC-Co powder mix. The grains of this powder mixture are not granular, but separate grains of carbides and binders. This powder blend was processed on a 3D SLM printer using various printing parameters. Variable parameters included laser power and scanning speed. Other print parameters were kept constant. The properties of the powder mixture and the printed samples were evaluated by metallographic analysis using light and scanning electron microscopy. These analyses were further supplemented by X-ray diffraction phase analysis, chemical analysis by EDX, and analysis of mechanical properties by compression strength testing. The evaluation of the analyses determined how the printing parameters and the type of powder used affect the development and distribution of the structure in the printed samples and how the mechanical properties of the print are then affected. For example, it has been found that increasing the scanning speed results in a more pronounced mixing between the carbide grains and the binder, which then has a positive influence on the mechanical properties of the print. In addition, the experiments found the energy at which the porosity in the printed samples was significantly reduced, and the direction in which further experiments are to take.
Špirit, Zbyněk, Chocholoušek, Michal, and Šíma, Marek
Diffusion and Defect Data Part B: Solid State Phenomena; November 2017, Vol. 270 Issue: 1 p246-252, 7p
Abstract
This paper describes the testing of thin-walled tubes made of oxide dispersion-hardened steels based on yttrium oxides. Series of mechanical and metallographic tests were carried out on the steels to evaluate the basic material properties. These steels are the candidate materials for the manufacture of the fuel cladding for generation IV nuclear reactors. Mechanical tests were performed on miniature specimens of Fe-9Cr and Fe-14Cr steels at 20 °C, 500 °C, and 625 °C under vacuum. Metallographic, fractographic and EBSD analyses were used to describe microstructure and fracture mechanism of the tested materials.
Cemented carbides belong among materials with high hardness and wear resistance even at temperatures around 700 °C. These properties are due to carbide composite structure which is formed mainly of tungsten carbide (WC) in combination with a metal matrix (usually cobalt). A synergistic effect that has a positiveimpact on thefinal properties is obtained by the combination of hard carbides and a soft matrix.The high hardness of the cemented carbides is associated with a decrease in fracture toughness which in the case of cutting tools is an important property. It is therefore necessary to measure the value of fracture toughness and thus monitor the state of the material.In practice,the fracturetoughnessof cementedcarbides is usually tested by indentationmethodsofmetallographicsamples.Therefore, this work focuses on the comparison and optimization of computational models for determining fracture toughness using indentation methods.Eight types ofcemented carbidesusedfor the manufactureof cutting tools were tested. Fracture toughness of selected cemented carbides was measured after heat loading.
Špirit, Zbyněk, Kaufman, Jan, Chocholoušek, Michal, and Strejcius, Josef
Journal of Nuclear Engineering and Radiation Science; April 2021, Vol. 7 Issue: 2 p024506-024506, 1p
Abstract
The presented paper is focused on laser shock-peening technology for hardening the metallic material surface. The material surface hardening improve fatigue performance, static properties, and resistance to stress corrosion cracking of metallic material, which is achieved by creating a pressure residual stress with. The hardening is achieved by shock waves, which are generated by confining the laser-induced plasma to cause a large pressure shock wave over a significant surface area. In the present study, effects of laser shock peening (LSP) on static and dynamic mechanical properties of austenitic stainless steel for nuclear industry were investigated. The tested material was austenitic stainless steel GOST 08CH18N10T (AISI 321H-UNS S32109) for nuclear industry (water–water energetic reactors).