Ethics and Financial Reporting


The following post has two assignments namely;

1.Ethics and Financial Reporting

Examine the three potential conflicts of interest that can take place during the auditing process.

2.Finite element analysis (FEA)

Figure 1 shows a cantilever beam that is fixed at one end and a load of 60 kg initially at 50 mm (b)
from the free end of the beam. The beam has a rectangular cross-section with a thickness of 2 mm.
The beam is made from a 2000 series aluminium alloy (AA2024-T351) and its behaviour is
elastic-plastic according to the data provided below.
You can assume the following information:
Yield strength = 324 MPa
UTS = 469 MPa @ engineering strain of 19%
Beam thickness: 2.0 mm; b = 50 mm
Young’s modulus, E = 73 GPa
Poisson’s ratio, υ = 0.33
Figure 1: Cantilever beam arrangement
A. Using a suitable FE software such as ABAQUS (or an alternative commercial package),
perform a finite element analysis to determine the maximum stress and maximum vertical
deflection experienced by the beam. Where appropriate, employ suitable simplifications,
assumptions or approximations for your model and ensure that boundary conditions,
loading and material properties/behaviour are correctly described. A number of simulations
are to be carried out by utilising different number of continuum (solid) type elements in the
range listed below in order to investigate the effect of element size and mesh density on the
output measures:
a) 30-60 b) 160 – 300 c) 600 – 1200 d) 2500 – 6000 e) ~9,000
Plot graphs of maximum stress and maximum vertical deflection of the beam versus
number of elements in the model. Record the analysis time required for each of the models.
Validate the predicted maximum vertical displacement from your model using analytical
stress analysis calculations.
B. Formulate another FE analysis on the same structure but this time with a 140 kg load applied at
the 50 mm from the free end of the beam using the best mesh density derived from Section A.
Evaluate the results accordingly and comment on any issues you may observe.

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