VATs raise about a fifth of total tax revenues both worldwide and among the members of the Organisation for Economic Co-operation and Development. As of 2014,160 of the worlds approximately 193 countries employ a VAT, there are two main methods of calculating VAT, the credit-invoice or invoice-based method and the subtraction or accounts-based method. The credit-invoice method is the most widely employed method, used by all national VATs except for Japan. The subtraction method VAT is currently used by Japan, although subtraction method VATs. With both methods, there are exceptions in the method for certain goods and transactions, created for either pragmatic collection reasons or to counter tax fraud. Initially directed at businesses, it was extended over time to include all business sectors. In France, it is the most important source of state finance, in this way, the total tax levied at each stage in the economic chain of supply is a constant fraction of the value added by a business. The standard way to implement a value-added tax involves assuming a business owes some fraction on the price of the product minus all taxes paid on the good.
By the method of collection, VAT can be accounts-based or invoice-based, under the invoice method of collection, each seller charges VAT rate on his output and passes the buyer a special invoice that indicates the amount of tax charged. Buyers who are subject to VAT on their own sales, consider the tax on the purchase invoices as input tax, the difference between output tax and input tax is paid to the government. Under the accounts based method, no such specific invoices are used, the tax is calculated on the value added, measured as a difference between revenues and allowable purchases. Most countries today use the method, the only exception being Japan. By the timing of collection, VAT can be either accrual or cash based, cash basis accounting is a very simple form of accounting. When a payment is received for the sale of goods or services, a deposit is made, cheques are written when funds are available to pay bills, and the expense is recorded as of the cheque date—regardless of when the expense had been incurred.
The primary focus is on the amount of cash in the bank, little effort is made to match revenues to the time period in which they are earned, or to match expenses to the time period in which they are incurred. Accrual basis accounting matches revenues to the period in which they are earned. While it is more complex than cash basis accounting, it provides more information about your business. The accrual basis allows you to track receivables and payables, the accrual basis allows you to match revenues to the expenses incurred in earning them, giving you more meaningful financial reports
In an internal combustion engine, the cylinder head sits above the cylinders on top of the cylinder block. It closes in the top of the cylinder, forming the combustion chamber and this joint is sealed by a head gasket. In most engines, the head provides space for the passages that feed air and fuel to the cylinder, the head can be a place to mount the valves, spark plugs, and fuel injectors. With a chain drive to a camshaft, the extra length of chain needed for an overhead cam design could give trouble from wear. Early sidevalve engines were in use at a time of simple fuel chemistry, low octane ratings and this made their combustion chamber design less critical and there was less need to design their ports and airflow carefully. One difficulty experienced at this time was that the low compression ratio implied a low expansion ratio during the power stroke, exhaust gases were thus still hot, hotter than a contemporary engine, and this led to frequent trouble with burnt exhaust valves. A major improvement to the engine was the advent of Ricardos turbulent head design.
This reduced the space within the chamber and the ports. Most importantly, it used turbulence within the chamber to thoroughly mix the fuel and this, of itself, allowed the use of higher compression ratios and more efficient engine operation. Despite common knowledge, the limit on performance is not the gas flow through the valves. With high speed engines and high compression, the limiting difficulty becomes that of achieving complete and efficient combustion, efficient engines thus tend towards the pent roof or hemi designs, where the valves are brought close in to the centre of the space. Where fuel quality is low and octane rating is poor, compression ratios will be restricted, in these cases, the sidevalve engine still has much to offer. Such engines remained in production into the 1990s, only being replaced when the fuels available in the field became more likely to be diesel than petrol. In the overhead valve design, the head contains the poppet valves. In the overhead camshaft design, the head contains the valves, spark plugs and inlet/exhaust tracts just like the OHV engine.
The number of heads in an engine is a function of the engine configuration. Almost all inline engines today use a cylinder head that serves all the cylinders. A V engine has two heads, one for each cylinder bank of the V
Elvis Aaron Presley was an American singer and actor. Regarded as one of the most significant cultural icons of the 20th century, he is referred to as the King of Rock and Roll. Presley was born in Tupelo and relocated to Memphis and his music career began there in 1954, when he recorded a song with producer Sam Phillips at Sun Records. Accompanied by guitarist Scotty Moore and bassist Bill Black, Presley was a popularizer of rockabilly. RCA Victor acquired his contract in a deal arranged by Colonel Tom Parker, Presleys first RCA single, Heartbreak Hotel, was released in January 1956 and became a number-one hit in the United States. He was regarded as the figure of rock and roll after a series of successful network television appearances. In November 1956, Presley made his debut in Love Me Tender. In 1958, he was drafted into military service, in 1973, Presley featured in the first globally broadcast concert via satellite, Aloha from Hawaii. Several years of drug abuse severely damaged his health.
Presley is one of the most celebrated and influential musicians of the 20th century and he won three Grammys, receiving the Grammy Lifetime Achievement Award at age 36, and has been inducted into multiple music halls of fame. Presley was born on January 8,1935, in Tupelo, Mississippi, to Gladys Love and Vernon Elvis Presley, Jesse Garon Presley, his identical twin brother, was delivered stillborn 35 minutes before his own birth. Thus, as a child, Presley became close to both parents and formed an especially close bond with his mother. The family attended an Assembly of God, where he found his musical inspiration. Although he was in conflict with the Pentecostal church in his years, rev. Rex Humbard officiated at his funeral, as Presley had been an admirer of Humbards ministry. Presleys ancestry was primarily a Western European mix, including Scots-Irish, German, gladyss great-great-grandmother, Morning Dove White, was possibly a Cherokee Native American. Gladys was regarded by relatives and friends as the dominant member of the small family, Vernon moved from one odd job to the next, evincing little ambition.
The family often relied on help from neighbors and government food assistance, the Presleys survived the F5 tornado in the 1936 Tupelo–Gainesville tornado outbreak. In 1938, they lost their home after Vernon was found guilty of kiting a check written by the landowner, Orville S. Bean and he was jailed for eight months, and Gladys and Elvis moved in with relatives
Aluminium alloys are alloys in which aluminium is the predominant metal. The typical alloying elements are copper, manganese, tin, there are two principal classifications, namely casting alloys and wrought alloys, both of which are further subdivided into the categories heat-treatable and non-heat-treatable. About 85% of aluminium is used for products, for example rolled plate, foils. Cast aluminium alloys yield cost-effective products due to the low melting point, the most important cast aluminium alloy system is Al–Si, where the high levels of silicon contribute to give good casting characteristics. Aluminium alloys are used in engineering structures and components where light weight or corrosion resistance is required. Alloys composed mostly of aluminium have been important in aerospace manufacturing since the introduction of metal-skinned aircraft. Aluminium-magnesium alloys are both lighter than aluminium alloys and much less flammable than alloys that contain a very high percentage of magnesium.
Aluminium alloy surfaces will develop a white, protective layer of aluminium oxide if left unprotected by anodizing and/or correct painting procedures, referred to as dissimilar-metal corrosion, this process can occur as exfoliation or as intergranular corrosion. Aluminium alloys can be heat treated. This causes internal element separation, and the metal corrodes from the inside out, Aluminium alloy compositions are registered with The Aluminum Association. Aluminium alloys with a range of properties are used in engineering structures. Alloy systems are classified by a system or by names indicating their main alloying constituents. Selecting the right alloy for a given application entails considerations of its strength, ductility, workability, weldability. A brief historical overview of alloys and manufacturing technologies is given in Ref. Aluminium alloys are used extensively in aircraft due to their high strength-to-weight ratio. On the other hand, pure aluminium metal is too soft for such uses.
Aluminium alloys typically have an elastic modulus of about 70 GPa, for a given load, a component or unit made of an aluminium alloy will experience a greater deformation in the elastic regime than a steel part of identical size and shape. Though there are aluminium alloys with somewhat-higher tensile strengths than the commonly used kinds of steel, with completely new metal products, the design choices are often governed by the choice of manufacturing technology. Extrusions are particularly important in regard, owing to the ease with which aluminium alloys, particularly the Al–Mg–Si series
In architecture and structural engineering, a space frame or space structure is a truss-like, lightweight rigid structure constructed from interlocking struts in a geometric pattern. Space frames can be used to large areas with few interior supports. Like the truss, a frame is strong because of the inherent rigidity of the triangle. Alexander Graham Bell from 1898 to 1908 developed space frames based on tetrahedral geometry, bells interest was primarily in using them to make rigid frames for nautical and aeronautical engineering, with the tetrahedral truss being one of his inventions. Max Mengeringhausen developed the grid system called MERO in 1943 in Germany. The commonly used method, still in use has individual tubular members connected at joints and variations such as the space deck system, octet truss system. Stéphane de Chateau in France invented the Tridirectional SDC system, Unibat system, a method of tree supports was developed to replace the individual columns. Buckminster Fuller patented the octet truss in 1961 while focusing on architectural structures, Space frames are typically designed using a rigidity matrix.
The special characteristic of the matrix in an architectural space frame is the independence of the angular factors. If the joints are sufficiently rigid, the angular deflections can be neglected, the simplest form of space frame is a horizontal slab of interlocking square pyramids and tetrahedra built from aluminium or tubular steel struts. In many ways this looks like the jib of a tower crane repeated many times to make it wider. A stronger form is composed of interlocking tetrahedra in which all the struts have unit length, more technically this is referred to as an isotropic vector matrix or in a single unit width an octet truss. More complex variations change the lengths of the struts to curve the overall structure or may incorporate other geometrical shapes, within the meaning of space frame, we can find three systems clearly different between them, Curvature classification Space plane covers. These spatial structures are composed of planar substructures and their behavior is similar to that of a plate in which the deflections in the plane are channeled through the horizontal bars and the shear forces are supported by the diagonals.
This type of vault has a section of a simple arch. Usually this type of space frame does not need to use tetrahedral modules or pyramids as a part of its backing, spherical domes and other compound curves usually require the use of tetrahedral modules or pyramids and additional support from a skin. Classification by the arrangement of its elements Single layer grid, all elements are located on the surface to be approximated. The elements are organized in two layers parallel to each other at a distance apart
Rear mid-engine, rear-wheel-drive layout
In automotive design, a RMR or Rear Mid-engine, rear-wheel-drive layout is one in which the rear wheels are driven by an engine placed just in front of them, behind the passenger compartment. In contrast to the rear-engined RR layout, the center of mass of the engine is in front of the rear axle and this layout is typically chosen for its low moment of inertia and relatively favorable weight distribution. The layout has a tendency toward being heavier in the rear than the front, since there is little weight over the front wheels, under acceleration, the front of the car is prone to lift and cause understeer. Most rear-engine layouts have historically used in smaller vehicles, because the weight of the engine at the rear has an adverse effect on a larger cars handling, making it tail-heavy. It is felt that the low polar inertia is crucial in selection of this layout, the mid-engined layout uses up central space, making it impractical for any but two-seater sports cars. However, some use this layout, with a small.
This makes it possible to move the right to the front of the vehicle. In modern racing cars, RMR is the configuration and is usually synonymous with mid engine. Due to its distribution and resulting favorable vehicle dynamics, this layout is heavily employed in open-wheel Formula racing cars as well as purpose-built sports racing cars. This configuration was common in very small engined 1950s microcars, because of successes in racing, the RMR platform has been popular for road-going sports cars despite the inherent challenges of design and lack of cargo space. The 1900 NW Rennzweier was one of the first race cars with mid-engine, other known historical examples include the 1923 Benz Tropfenwagen. It was based on a design named the Rumpler Tropfenwagen in 1921 made by Edmund von Rumpler. The Benz Tropfenwagen was designed by Ferdinand Porsche along with Willy Walb and it raced in 1923 and 1924 and was most successful in the Italian Grand Prix in Monza where it stood fourth. Later, Ferdinand Porsche used mid-engine design concept towards the Auto Union Grand Prix cars of the 1930s which became the first winning RMR racers and they were decades before their time, although MR Miller Specials raced a few times at Indianapolis between 1939 and 1947.
The 718 followed similarly in 1958, but it was not until the late 1950s that RMR reappeared in Grand Prix races in the form of the Cooper-Climax, soon followed by cars from BRM and Lotus. Ferrari and Porsche soon made Grand Prix RMR attempts with less initial success, the mid-engined layout was brought back to Indianapolis in 1961 by the Cooper Car Company with Jack Brabham running as high as third and finishing ninth. Cooper did not return, but from 1963 on British built mid-engined cars from constructors like Brabham and Lola competed regularly and in 1965 Lotus won Indy with their Type 38. The first rear mid-engined road car was the 1962 Bonnet / Matra Djet, nearly 1700 were built until 1967
The Ferrari Mondial is a V8, mid-engined, grand tourer coupé and cabriolet that was produced by Italian manufacturer Ferrari between 1980 and 1993. Conceived as a practical Ferrari, the Mondial is a genuine long-distance four-seater, with sufficient rear head- and leg-room for children and it affords easy access via the long single doors, and has surprisingly good all-round visibility for a mid-engined car. The vehicle has a higher roofline and greater all-round dimensions compared to its two-seater stable mates. It is claimed that the Mondial cabriolets are the production vehicles manufactured to a four-seater, rear mid-engined. The Ferrari Mondial is a vehicle of the R-M-R configuration. It was produced in 2-door coupé and convertible forms, with all vehicles offering 2+2 passenger accommodation. Unlike its GT4 predecessor which was styled by the Italian Gruppo Bertone, the Mondial was designed by Pininfarina of Turin, pininfarinas bodywork was manufactured by Ferraris regular coachbuilder Carrozzeria Scaglietti.
Its structure conformed with Ferraris practice at the time, with body panels fitted onto a separate space-frame chassis constructed from tubular box or oval-shaped steel sections. While most body panels are steel pressings, the front lid and rear cover of the Mondial 8. Additional louvre grilles are located on side of the vehicle just ahead of the rear wheels. Louvres feature in the front polished aluminium grille behind which sits the main radiator, a final full-width black louvre panel closes-off the rear of the car below the rear bumper, and through which protrudes a pair of exhaust outlets on each side of the vehicle. Front and rear bumpers are from black plastic on the Mondial 8 and QV, the Mondial chassis includes several detachable sub-frames holding major mechanical assemblies, including one at the rear supporting the entire engine/transmission/rear suspension assembly. This design considerably simplifies engine removal for a rebuild or cylinder head removal compared to previous Ferrari V8 vehicles.
At the front of the vehicle, a front-hinged lid encloses space for the tyre and cooling fans, battery and cooling systems. At the rear, a full-width and trimmed luggage boot with a gas-strut-supported lid sits behind the engine bay, sizeable enough to hold several sizeable soft bags or set of golf clubs. Differences in body features between sales markets was small, with the most obvious being the prominent rectangular side turn-indicator lamps affixed front, all Mondials are fitted with a V8 engine which is essentially identical to that used in Ferraris concurrent 2-seater 308/328/348 series vehicles. Engine capacity started at 3.0 l for the Mondial 8 and QV models, increasing to 3.2 l for the Mondial 3.2, the orientation of the V8 engine block is quite different in the Mondial t compared to the earlier Mondials. Mirroring the two-seater Ferrari V8 vehicles, all 3.0 and 3.2 l engines sit across the car with their crankshaft, the 3.4 l engine in the Mondial t is rotated ninety degrees to a longitudinal orientation with respect to the car
A transverse engine is an engine mounted in a vehicle so that the engines crankshaft axis is perpendicular to the long axis of the vehicle. Many modern front wheel drive vehicles use this engine mounting configuration, the Critchley light car, made by the Daimler Motor Company in 1899, had a transverse engine with belt drive to the rear axle. A1911 front-wheel drive car had an engine with a clutch at each end. The first successful transverse-engine cars were the two-cylinder DKW Front series of cars, after the Second World War, SAAB used the configuration in their first model, the Saab 92, in 1947. The arrangement was used for Borgwards Goliath and Hansa brand cars. However, it was with Alec Issigoniss Mini, introduced by the British Motor Corporation in 1959, Issigonis incorporated the cars gearbox into the engines sump, producing a drivetrain unit narrow enough to install transversely in a car only four feet wide. Coupled to the much greater interior space afforded by the layout this made the Mini a genuine alternative to the small family car.
This design reached its ultimate extent starting with Dante Giacosas elaboration of it for Fiat and he connected the engine to its gearbox by a shaft and set the differential off-center so that it could be connected to the gearbox more easily. The axleshafts from the differential to the wheels therefore differed in length, Giacosas lay-out was first used in the Autobianchi Primula in 1964 and in the wide-selling Fiat 128. With the gearbox mounted separately to the engine cars were by neccesity larger than the Mini. The Giacosa lay-out provided superior refinement, easier repair and was better-suited to adopting five-speed transmissions than the original Issigonis in-sump design, now most small and small/medium-sized cars built throughout the world use this arrangement. The Lamborghini Miura used a transverse, mid-mounted 4 and this has allowed for improved safety in a frontal impact, due to more front to back engine compartment space being created. The result is a front crumple zone. Transverse engines have widely used in buses.
In the United States they were offered in the early 1930s by Twin Coach and they were used in the British Leyland Atlantean and in many transit buses and nearly all modern double decker buses. They have widely used by Scania, MAN, Volvo. Motorcycles with a V-twin engine mounted with its crankshaft mounted in line with the frame, most Ducatis since the 1970s and most Harley-Davidsons, are said to have longitudinal engines. This convention uses the longest horizontal dimension of the engine as its axis instead of the line of the crankshaft, modern Motorcycle Technology, How Every Part of Your Motorcycle Works
Ferrari N. V. is an Italian sports car manufacturer based in Maranello. Founded by Enzo Ferrari in 1939 as Auto Avio Costruzioni, the company built its first car in 1940, however the companys inception as an auto manufacturer is usually recognized in 1947, when the first Ferrari-badged car was completed. Ferrari is the worlds most powerful according to Brand Finance. In May 2012 the 1962 Ferrari 250 GTO became the most expensive car in history, Fiat S. p. A. acquired 50 percent of Ferrari in 1969 and expanded its stake to 90 percent in 1988. In October 2014 Fiat Chrysler Automobiles announced its intentions to separate Ferrari S. p. A. from FCA, through the remaining steps of the separation, FCAs interest in Ferraris business was distributed to shareholders of FCA, with 10 percent continuing to be owned by Piero Ferrari. The spin-off was completed on 3 January 2016, Ferrari road cars are generally seen as a symbol of speed and wealth. Enzo Ferrari was not initially interested in the idea of producing road cars when he formed Scuderia Ferrari in 1929, Scuderia Ferrari literally means Ferrari Stable and is usually used to mean Team Ferrari.
Ferrari bought and fielded Alfa Romeo racing cars for gentlemen drivers, in September 1939 Enzo Ferrari left Alfa Romeo under the provision that he would not use the Ferrari name in association with races or racing cars for at least four years. A few days he founded Auto Avio Costruzioni, headquartered in the facilities of the old Scuderia Ferrari, the new company ostensibly produced machine tools and aircraft accessories. In 1940 Ferrari did in fact produce a race car – the Tipo 815 and it was the first Ferrari car and debuted at the 1940 Mille Miglia, but due to World War II it saw little competition. In 1943 the Ferrari factory moved to Maranello, where it has remained ever since, the factory was bombed by the Allies and subsequently rebuilt including a works for road car production. The first Ferrari-badged car was the 1947125 S, powered by a 1.5 L V12 engine, Enzo Ferrari reluctantly built, the Scuderia Ferrari name was resurrected to denote the factory racing cars and distinguish them from those fielded by customer teams.
In 1960 the company was restructured as a corporation under the name SEFAC S. p. A. Early in 1969, Fiat took a 50 percent stake in Ferrari, new model investment further up in the Ferrari range received a boost. In 1988, Enzo Ferrari oversaw the launch of the Ferrari F40, the last new Ferrari to be launched before his death that year, in 1989 the company was renamed as Ferrari S. p. A. From 2002 to 2004, Ferrari produced the Enzo, their fastest model at the time and it was to be called the F60, continuing on from the F40 and F50, but Ferrari was so pleased with it, they called it the Enzo instead. It was initially offered to loyal and reoccurring customers, each of the 399 made had a tag of $650,000 apiece. On 15 September 2012,964 Ferrari cars (worth over $162 million attended the Ferrari Driving Days event at Silverstone Circuit, on 29 October 2014, the FCA group, resulting from the merger between manufacturers Fiat and Chrysler, announced the split of its luxury brand, Ferrari
Governments and private organizations have developed car classification schemes that are used for innumerable purposes including regulation and categorization, among others. This article details commonly used classification schemes in use worldwide, vehicles can be categorized in numerous ways. Regulatory agencies may establish a vehicle classification system for determining a tax amount, in the United Kingdom, a vehicle is taxed according to the vehicles construction, weight, type of fuel and emissions, as well as the purpose for which it is used. Other jurisdictions may determine vehicle tax based upon environmental principles, such as the user pays principle, another standard for road vehicles of all types that is used internationally, is ISO 3833-1977. In the United States, since 2010 the Insurance Institute for Highway Safety uses a scheme it has developed that takes into account a combination of both shadow and weight. The United States Federal Highway Administration has developed a scheme used for automatically calculating road use tolls.
There are two categories depending on whether the vehicle carries passengers or commodities. Vehicles that carry commodities are further subdivided by number of axles and number of units, the United States Environmental Protection Agency has developed a classification scheme used to compare fuel economy among similar vehicles. Passenger vehicles are classified based on a total interior passenger. Trucks are classified based upon their gross vehicle weight rating, heavy duty vehicles are not included within the EPA scheme. A similar set of classes is used by the Canadian EPA, in Australia, the Federal Chamber of Automotive Industries publishes its own classifications. This is a table listing several different methods of vehicle classification. Straddling the boundary between car and motorbike, these vehicles have engines under 1.0 litre, typically only two passengers, and are sometimes unorthodox in construction. Some microcars are three-wheelers, while the majority have four wheels, microcars were popular in post-war Europe, where their appearance led them to be called Bubble cars.
More recent microcars are often electric powered, the size of ultracompact cars will be less than minicars, but have engine greater than 50cc displacement and able to transport 1 or 2 persons. Ultracompact cars cannot use standard, because of strict safety standards for minicars. The regulation about running capacity and safety performance of cars will be published in early autumn. Today, there are smaller than ultracompact cars, called category-1 motorized vehicles which it has 50cc displacement or less
Automotive design is the profession involved in the development of the appearance, and to some extent the ergonomics, of motor vehicles or more specifically road vehicles. This most commonly refers to automobiles but refers to motorcycles, buses, the functional design and development of a modern motor vehicle is typically done by a large team from many different disciplines included within automotive engineering. Automotive design in context is primarily concerned with developing the visual appearance or aesthetics of the vehicle. Automotive design is practiced by designers who usually have an art background, the task of the design team is usually split into three main aspects, exterior design, interior design, and color and trim design. Graphic design is an aspect of design, this is generally shared amongst the design team as the lead designer sees fit. Design focuses not only on the outer shape of automobile parts. The aesthetic value will need to correspond to ergonomic functionality and utility features as well, though not all the new vehicular gadgets are to be designated as factory standard items, some of them may be integral to determining the future course of any specific vehicular models.
The stylist responsible for the design of the exterior of the vehicle develops the proportions, Exterior design is first done by a series of digital or manual drawings. Progressively, drawings that are more detailed are executed and approved by appropriate layers of management, Clay and or digital models are developed from, and along with the drawings. The data from these models are used to create a full sized mock-up of the final design. With three- and five-axis CNC milling machines, the model is first designed in a computer program and carved using the machine. Even in times of high-class 3d software and virtual models on power walls, here the emphasis is on ergonomics and the comfort of the passengers. The procedure here is the same as with exterior design, the color and trim designer is responsible for the research and development of all interior and exterior colors and materials used on a vehicle. These include paints, fabric designs, grains, headliner, wood trim, contrast and pattern must be carefully combined to give the vehicle a unique interior environment experience.
Designers work closely with the exterior and interior designers, designers draw inspiration from other design disciplines such as, industrial design, home furnishing and sometimes product design. Specific research is done into global trends to design for two to three model years in the future. Trend boards are created from research in order to keep track of design influences as they relate to the automotive industry. The designer uses this information to develop themes and concepts that are further refined and tested on the vehicle models