Details

Virtual Work Approach to Mechanical Modeling


Virtual Work Approach to Mechanical Modeling


1. Aufl.

von: Jean Salençon

139,99 €

Verlag: Wiley
Format: PDF
Veröffentl.: 21.02.2018
ISBN/EAN: 9781119510635
Sprache: englisch
Anzahl Seiten: 368

DRM-geschütztes eBook, Sie benötigen z.B. Adobe Digital Editions und eine Adobe ID zum Lesen.

Beschreibungen

<p>This book is centred about the Principle of virtual work and the related method for mechanical modelling. It aims at showing and enhancing the polyvalence and versatility of the virtual work approach in the mechanical modelling process. The virtual work statement is set as the principle at the root of a force modelling method that can be implemented on any geometrical description. After experimentally induced hypotheses have been made on the geometrical parameters that describe the concerned system and subsystems, the method provides a unifying framework for building up consistently associated force models where external and internal forces are introduced through their virtual rates of work. Systems described as three-dimensional, curvilinear or planar continua are considered: force models are established with the corresponding equations of motion; the validation process points out that enlarging the domain of relevance of the model for practical applications calls for an enrichment of the geometrical description that takes into account the underlying microstructure.</p>
<p>Notice to Readers iii</p> <p>About the Authors v</p> <p>Preface vii</p> <p>Acknowledgments ix</p> <p><b>1 Increased Complexity and Mounting Challenges: Time to Prepare 1</b></p> <p>Call to Action 6</p> <p>Conclusion 6</p> <p><b>2 Roles of the Board and Management 9</b></p> <p>Governance in the 21st Century 10</p> <p>Purpose of the Governing Board 11</p> <p>Board Committees 12</p> <p>Legal Responsibilities of the Board 13</p> <p>Lesson Learned 13</p> <p>Lesson Learned 13</p> <p>Lesson Learned 14</p> <p>IRS Form 990 and Governance 14</p> <p>Frameworks for Good Governance 15</p> <p>Panel on the Nonprofit Sector Framework—Good Governance Model 16</p> <p>Legal Compliance and Public Disclosure 17</p> <p>Effective Governance 20</p> <p>Conclusion 30</p> <p>Appendix A—Comparison of Key Objectives of the Board of Directors With the Good Governance Framework and Questions From IRS Form 990 32</p> <p>Appendix B—Example Dashboard for Board Evaluation 35</p> <p>Appendix C—Sample Board Self-Assessment Document 37</p> <p><b>3 Legal and Ethical Imperatives for Leadership 39</b></p> <p>Legal Accountability 40</p> <p>Ethical Accountability 41</p> <p>Who is Accountable for Accountability? 43</p> <p>How to Instill Ethical and Legal Accountability 44</p> <p>Honest Communications 44</p> <p>Strong Relationships 44</p> <p>Internal Controls 45</p> <p>Clear Expectations 45</p> <p>Skilled Boards 45</p> <p>Involved and Informed Boards 45</p> <p>Financial, Document, and Ethics Audits 45</p> <p>Compliance Officers 46</p> <p>Resolving Dilemmas 46</p> <p>What About WholeHealth? 48</p> <p>Conclusion 49</p> <p><b>4 When Management and the Governing Board Disagree 51</b></p> <p>The Head Game 52</p> <p>Communication 53</p> <p>Constructive Norms 55</p> <p>Negotiation 57</p> <p>Assisted Resolution 59</p> <p>Conclusion 60</p> <p><b>5 Understanding the Financial Statements of Nonprofit Organizations 61</b></p> <p>Characteristics of Nonprofits 62</p> <p>Responsibility for Financial Information 62</p> <p>Basis of Presentation for Financial Information 63</p> <p>Cash Basis of Accounting Versus Accrual Basis 63</p> <p>Basic Financial Statements 64</p> <p>Footnotes to the Financial Statements 65</p> <p>Fund Accounting 66</p> <p>Assets 70</p> <p>Liquidity 70</p> <p>Cash and Cash Equivalents 71</p> <p>Revenue, Receivables, and Deferred Revenue 72</p> <p>In-Kind Contributions 75</p> <p>Long Term Contributions 76</p> <p>Conditional Promises to Give 77</p> <p>Endowments 78</p> <p>Split Interest Agreements 79</p> <p>Agency Transactions 81</p> <p>Nonprofit Serves as a Conduit for Cash or Noncash Donations 81</p> <p>Nonprofit Solicits Funds for Another Nonprofit Organization (Unrelated) 82</p> <p>Nonprofit Holds Funds for Another Nonprofit Organization (Unrelated) 82</p> <p>Nonprofit Enters Into Transactions With Related Foundations 83</p> <p>Inventories 83</p> <p>Prepaid Expenses and Investments 84</p> <p>Alternative Investments 84</p> <p>Property and Equipment 85</p> <p>Liabilities 85</p> <p>Accounts Payable and Accrued Expenses 85</p> <p>Mortgages and Notes Payable 86</p> <p>Net Assets 86</p> <p>Revenues and Expenses 86</p> <p>Conclusion 87</p> <p><b>6 Risk Management 89</b></p> <p>Some Risks Can Be Mitigated With Insurance 89</p> <p>Cyber Risk—A Growing Threat 90</p> <p>Risk in a Complex World 90</p> <p>A Nonprofit’s Most Important Resource 91</p> <p>Risk Management Approach 93</p> <p>Enterprise Risk Management 93</p> <p>ERM Component One 94</p> <p>ERM Component Two 94</p> <p>ERM Component Three 94</p> <p>ERM Component Four 95</p> <p>ERM Component Five 96</p> <p>ERM Component Six 96</p> <p>ERM Component Seven 99</p> <p>Example Application of a Risk Management System to a Nonprofit Organization 99</p> <p>ERM in Smaller Nonprofit Organizations 102</p> <p>Risk Management Committee 103</p> <p>Crisis Management 104</p> <p>Revisiting Uncertainty 105</p> <p>Conclusion 105</p> <p>Appendix A—Risk Management Checklist 107</p> <p><b>7 Internal Controls: What Every Executive and Board Member Needs to Know 113</b></p> <p>Characteristics of Nonprofits 113</p> <p>Internal Control Defined 114</p> <p>COSO Framework Updated for Changing Times 115</p> <p>Distinguishing Error From Fraud 116</p> <p>Controls for Smaller Organizations 118</p> <p>Elements of Internal Control 119</p> <p>Control Activities 121</p> <p>Designing a System of Internal Control 123</p> <p>Entity Controls 123</p> <p>Control Activities 127</p> <p>Antifraud Programs and Controls 131</p> <p>Misappropriation of Assets 131</p> <p>Fraudulent Financial Reporting 132</p> <p>Revenue Recognition and Management Override 132</p> <p>Control Environment 133</p> <p>Fraud Risk Assessment 133</p> <p>Information and Communication 133</p> <p>Monitoring 134</p> <p>Billing Schemes, Check Tampering, and Expense Fraud 136</p> <p>Use of Analytical Techniques to Identify Unusual Disbursement Transactions for Investigation 140</p> <p>Skimming and Larceny 141</p> <p>Payroll Fraud 143</p> <p>Controls Over Noncash Items 146</p> <p>When Processing Is Outsourced 146</p> <p>Cybersecurity and Not-for-Profits 147</p> <p>Internal Controls Evolve 148</p> <p>Conclusion 149</p> <p>Appendix A—2013 COSO Framework 17 Principles—Summary 150</p> <p><b>8 Focus on Tax-Exempt Status 155</b></p> <p>Nonprofit Organizations and Tax-Exempt Status 156</p> <p>IRS Filings 157</p> <p>Differences Between Nonprofit and Commercial Organizations 158</p> <p>Recognition of Tax-Exempt Status 162</p> <p>Lobbying 164</p> <p>Public Charity or Private Foundation 166</p> <p>Public Support Test for Charitable Organizations 167</p> <p>Test 1 (509(a)(1))—Compute the Public Support Percentage 168</p> <p>Test 2 (509(a)(2))—Compute the Public Support Percentage 169</p> <p>Supporting Organizations 170</p> <p>Charitable Contributions 172</p> <p>Filing Form 990 175</p> <p>Unrelated Business Income 177</p> <p>IRS Audits 179</p> <p>Conclusion 180</p> <p>Appendix A—Guide for the Board’s Review of Form 990 181</p> <p>Appendix B—Important Filings for Tax-Exempt Organizations 185</p> <p>Appendix C—Governance Policies and Procedures 188</p> <p><b>9 The Courage to Lead 189</b></p> <p>Moral Courage 189</p> <p>Barriers to Ethical Action 191</p> <p>Strategies for Ethical Action 194</p> <p>Have a Clear Compass 194</p> <p>Know Your Objective 195</p> <p>Seek Advisers and Allies 195</p> <p>Walk the Walk 196</p> <p>Understand Change Strategies 196</p> <p>Practice Considerate Communication 197</p> <p>Conclusion 197</p> <p><b>10 Change Management 199</b></p> <p>Understanding Change 200</p> <p>Be Clear About What You Want 202</p> <p>Assess Before You Act 203</p> <p>Create Awareness and Urgency 204</p> <p>Create a Powerful Coalition 205</p> <p>Communicate 207</p> <p>Address Obstacles and Blockers 208</p> <p>Create Short TermWins 210</p> <p>Give People the Tools to Succeed 210</p> <p>Solidify Changes 211</p> <p>Suggestions for Sonja 212</p> <p>Be Clear About What You Want 212</p> <p>Assess Before You Act 212</p> <p>Create Awareness and Urgency 213</p> <p>Create a Powerful Coalition 214</p> <p>Address Obstacles 214</p> <p>Communicate 215</p> <p>Create Short Term Wins 215</p> <p>Give People the Tools to Succeed 215</p> <p>Solidify Changes 215</p> <p>Conclusion 215</p> <p><b>11 Integration for Action 217</b></p> <p>Case One: AWoman Scorned 217</p> <p>Prevent 218</p> <p>Address 219</p> <p>Improve 220</p> <p>Case Two: The Indeterminate Sentence 221</p> <p>Prevent 222</p> <p>Address 225</p> <p>Improve 225</p> <p>Case Three: Your Turn 226</p> <p>Sustained Success 227</p> <p>Conclusion 227</p> <p>Glossary 229</p> <p>Bibliography 235</p> <p>Suggested Reading 239</p>
<strong>Jean Salenc'on</strong>, Member of the Académie des sciences (France); Member (Emeritus) of the Académie des technologies (France); Senior Fellow of the Institute for Advanced Study, City University of Hong Kong.

Diese Produkte könnten Sie auch interessieren:

Turbulent Drag Reduction by Surfactant Additives
Turbulent Drag Reduction by Surfactant Additives
von: Feng-Chen Li, Bo Yu, Jin-Jia Wei, Yasuo Kawaguchi
PDF ebook
156,99 €
Turbulent Drag Reduction by Surfactant Additives
Turbulent Drag Reduction by Surfactant Additives
von: Feng-Chen Li, Bo Yu, Jin-Jia Wei, Yasuo Kawaguchi
EPUB ebook
156,99 €
Wear
Wear
von: Gwidon W. Stachowiak
PDF ebook
159,99 €