Development of a Towed Underwater Platform That Can Operate in a Marine Environment and Explore the Sea Bottom

Owing to environmental constraints, it is challenging to stably conduct various missions or surveys of the seabed for a prolonged period in the marine environment. To address this challenge, several devices and technologies are being developed. In this study, we aimed to develop an unmanned underwater vehicle (UUV)—specifically, a towed underwater platform—that can be loaded and unloaded via joint operation with an unmanned surface vehicle, which can be connected to a wired cable to obtain a stable power supply and high-speed communication. In addition, various sensors for detection are employed to investigate the marine environment and conduct missions. Furthermore, we operated the developed UUV in actual waters, reviewed the results, and examined its practical operability.

Operation Devon, Termoli 1943: ‘A catalogue of errors’?

The little-known World War II battle for Termoli, code named Operation Devon, took place in early October 1943 and began with the only Allied amphibious landing on Italy’s Adriatic coast. It was a joint operation between newly formed elite groups and regular units of the Allied armed forces. A brigade made up of two units of commandos and the 1st Special Air Service, known during this operation as the Special Raiding Squadron, was given the task of making the first landing. Despite the initial success of the operation, a drawn out and fierce battle ensued. With the help of archival material from the Imperial War Museum, London, and The National Archives, Kew, this article reconstructs the key elements of a battle that has received little scholarly attention, particularly in relation to the role of conventional forces in the fighting. In doing so, it provides an overview of the battle, analysing the main factors that led to a chaotic handover between special and regular infantry forces and what made the action ultimately successful. Finally, it reveals how the operation was part of an evolutionary process for special forces and helped to cement their role in UK military doctrine.

Accounting treatment of joint operations in Brazil in light of the current accounting standards

ABSTRACT The aim of this paper was to analyze the accounting treatment used by companies in Brazil that have investments in joint operations, in light of the Brazilian and international accounting standards. There are no doubts about the accounting treatment to be used in consolidated statements, but a divergence was identified between the international and Brazilian standards in relation to individual statements. IFRS 11 determines that investors recognize the values of a joint operation proportionally in consolidated and separate statements. However, the Brazilian standard includes a paragraph determining that only joint operations with no legal personality can be measured in individual statements proportionally. CPC 19 foresees different accounting treatments depending on the legal form of the joint operation, omitting the accounting treatment to be used in joint operations with a separate vehicle. The topic of joint operations is relevant, as the accounting treatment used in Brazil can mean our accounting practices do not comply with the international ones. Besides contributing to the literature on joint businesses, this essay indicates to regulatory bodies the need to modify the Brazilian standard so that it fits the international ones. As well as discussing the current standard, an analysis was carried out of companies in Brazil that have joint operations and the respective accounting treatments used to infer how well they fit the international standards. The results indicate that the accounting statements of the companies in Brazil with joint operations, composed through a separate vehicle, do not comply with the international standards. The main contribution of this essay is that it draws the attention of companies, auditors, and regulators to this non-compliance.

The heat supply object thermal regime under conditions of gas infrared emitter and air exchange system joint operation

The paper presents the results of experimental studies on the formation of thermal comfort conditions in large premises with the joint operation of gas infrared emitters and air exchange ventilation system. The values of temperatures and heat fluxes on the clothing surface under natural and mixed convection conditions were obtained. It has been established that the air exchange system operation in the premises reduces the temperature drop of the person clothes surface, respectively, a more favorable temperature condition is achieved in the working area.

Model of the traction and external power supply system joint operation

The paper presents a description of mathematical model designed to study the joint operation of 25 kV alternating current traction power supply systems and 110 - 750 kV power supply systemsThe design concept of three-phase and single-phase PU-generators on the basis of the EMF source behind inductive resistance as well as three-phase and single-phase loads is considered. Based on the above mathematical expressions, a computer model has been developed to analyze the joint operation of three-phase networks of external power supply and single-phase traction networks. The model is implemented in the software package MATLAB -Simulink. Using this computer model the influence of power overflows in the 110 - 330 kV network of PJSC “Karelenergo” and PJSC “FGC UES” on the equalizing currents in the traction network of the Knyazhaya-Idel’ section of the October railroad was analyzed. Brief analysis of modeling results is presented.