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    [>Management homework help](https://www.sweetstudy.com/fields/business-finance-management) Epictetus claims that we foremost respond to our interpretation of events (our opinions), rather to the events themselves. Do you think this is true? Why or why not? What are some of the implications of this, …

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    Epictetus claims that we foremost respond to our interpretation of events (our opinions), rather to the events themselves. Do you think this is true? Why or why not? What are some of the implications of this, if it is true?

    ### V.

    Men are disturbed not by the things which happen, but by the opinions about the things; for example, death is nothing terrible, for if it were it would have seemed so to Socrates; for the opinion about death that it is terrible, is the terrible thing. When then we are impeded, or disturbed, or grieved, let us never blame others, but ourselves—that is, our opinions. It is the act of an ill-instructed man to blame others for his own bad condition; it is the act of one who has begun to be instructed, to lay the blame on himself; and of one whose instruction is completed, neither to blame another, nor himself.

    ### VI.

    Be not elated at any advantage (excellence) which belongs to another. If a horse when he is elated should say, I am beautiful, one might endure it. But when you are elated, and say, I have a beautiful horse, you must know that you are elated at having a good horse. What then is your own? The use of appearances. Consequently when in the use of appearances you are conformable to nature, then be elated, for then you will be elated at something good which is your own.

    ### VII.

    As on a voyage when the vessel has reached a port, if you go out to get water it is an amusement by the way to pick up a shellfish or some bulb, but your thoughts ought to be directed to the ship, and you ought to be constantly watching if the captain should call, and then you must throw away all those things, that you may not be bound and pitched into the ship like sheep. So in life also, if there be given to you instead of a little bulb and a shell a wife and child, there will be nothing to prevent (you from taking them). But if the captain should call, run to the ship and leave all those things without regard to them. But if you are old, do not even go far from the ship, lest when you are called you make default.

    ### VIII.

    Seek not that the things which happen should happen as you wish; but wish the things which happen to be as they are, and you will have a tranquil flow of life.

    – a month ago

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    [>Economics homework help](https://www.sweetstudy.com/fields/business-finance-economics) In these passage Epictetus brings up the idea of "maintaining a will conformable to nature." What did he mean by this? – a month ago

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    [>Economics homework help](https://www.sweetstudy.com/fields/business-finance-economics)

    In these passage Epictetus brings up the idea of "maintaining a will conformable to nature." What did he mean by this?

    – a month ago

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    [>Economics homework help](https://www.sweetstudy.com/fields/business-finance-economics) In Rome at the time of Epictetus, roughly a quarter to a third of infants died before age one. If an infant reached adulthood it could be expected to die by its early forties. People in the upper classes tended …

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    In Rome at the time of Epictetus, roughly a quarter to a third of infants died before age one. If an infant reached adulthood it could be expected to die by its early forties. People in the upper classes tended to live longer due to good diet and sanitation. As time progressed, the denser the population density got in Rome, the worse these numbers became. In four or more complete sentences, suggest some ways from the reading in which Epictetus responded to these figures.

    II.

    Remember that desire contains in it the profession (hope) of obtaining that which you desire; and the profession (hope) in aversion (turning from a thing) is that you will not fall into that which you attempt to avoid; and he who fails in his desire is unfortunate; and he who falls into that which he would avoid is unhappy. If then you attempt to avoid only the things contrary to nature which are within your power you will not be involved in any of the things which you would avoid. But if you attempt to avoid disease, or death, or poverty, you will be unhappy. Take away then aversion from all things which are not in our power, and transfer it to the things contrary to nature which are in our power. But destroy desire completely for the present. For if you desire anything which is not in our power, you must be unfortunate; but of the things in our power, and which it would be good to desire, nothing yet is before you. But employ only the power of moving towards an object and retiring from it; and these powers indeed only slightly and with exceptions and with remission.

    ### III.

    In everything which pleases the soul, or supplies a want, or is loved, remember to add this to the (description, notion): What is the nature of each thing, beginning from the smallest? If you love an earthen vessel, say it is an earthen vessel which you love; for when it has been broken you will not be disturbed. If you are kissing your child or wife, say that it is a human being whom you are kissing, for when the wife or child dies you will not be disturbed.

    ### IV.

    When you are going to take in hand any act remind yourself what kind of an act it is. If you are going to bathe, place before yourself what happens in the bath; some splashing the water, others pushing against one another, others abusing one another, and some stealing; and thus with more safety you will undertake the matter, if you say to yourself, I now intend to bathe, and to maintain my will in a manner conformable to nature. And so you will do in every act; for thus if any hindrance to bathing shall happen let this thought be ready. It was not this only that I intended, but I intended also to maintain my will in a way conformable to nature; but I shall not maintain it so if I am vexed at what happens.

    –Translated by George Long

    – a month ago

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    – What were the key points in the reading(s) **and** the lecture notes?  _**Summarize**_ _**both**_ _!_
    – Identify and define important vocabulary
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    [>Management homework help](https://www.sweetstudy.com/fields/business-finance-management) tutor assiggnemet – a month ago **files (5)** – ## Design_and_fabrication_of_seat.pdf – WK2ASSIGNMENTJDoeW2Assignment.docx – gmEBSCO-FullText-09_13_2026.pdf – iThe_Timesi_and_General_M.pdf – ARTICLE…

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    **## Design_and_fabrication_of_seat.pdf**

    Content from this work may be used under the terms of the Creative Commons Attribution 3.0 licence. Any further distribution
    of this work must maintain attribution to the author(s) and the title of the work, journal citation and DOI.

    Published under licence by IOP Publishing Ltd

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    1

    Design and fabrication of seat belt-controlled hand
    brake system with ignition control

    M.Saravanakumar1, S.Prakash1, Nidhin S Kumar2, B V Gautham2,
    Bijoy Mathew2
    1Assistant Professor, Department of Mechanical Engineering, Aarupadai Veedu
    Institute of Technology, VMRF, Chennai.
    2UG Students, Department of Mechanical Engineering, Aarupadai Veedu Institute of
    Technology, VMRF, Chennai

    E-mail: sarov003@gmail.com

    Abstract. Either link or bar linkage is utilized in a hand slowing mechanism to interface the
    different segments together. The general pattern is to utilize a link for vehicles and vans,
    and bars just for substantial business vehicles. We don't change any unique frameworks
    that are remembered for the vehicle however we incorporate some additional segments into
    it. As a result of that process changes occurs in the whole safety systems in it. This
    progression will help the travelers just as the driver to guarantee security while beginning
    the vehicle from the underlying point itself. In this endeavor a rack and pinion strategy
    changes over the vertically dropping improvement of the seat strap catch as it is chopped
    down into rotating development. It is then transmitted to an apparatus joined to the base of
    the hand brake through a pole. The rigging is associated with a rack. The flat development
    of the rack is changed over to vertical development used to bolt or discharge the discharge
    switch of the handbrake switch. Additionally, with the assistance of press switch we can
    control the start on and off procedure. The LED pointers associated with this press switch
    will give exact situation of hand brake. Henceforth we can undoubtedly control it and start
    the vehicle. Rack and pinion has been in presence since the improvement of designing. It is
    one the most significant and basic segment utilized in building.

    We are utilizing rack and pinion component to the hand stopping mechanism to bolt
    hand brake until the safety belt is locked in. The slowing down power is produced
    legitimately at each wheel by elite electrical engines and vehicle the executives, that region
    unit constrained by an ECU. The electronic hand brake replaces the conventional
    handbrake. It's worked by a switch inside the middle reassure. The mechanical gadget hand
    brake gives the ensuing edges over the conventional handbrake: simple use-the hand brake
    is applied absolutely regardless of the quality of the main impetus. Wellbeing the electrical
    hand brake applies precisely once the key is off from the start.
    Key Words: Smart handbrake, Automobile, Conventional, Automatic.

    1. Introduction

    Conventional hand brake feat involves the human interference. While not pull or pushing the
    switch, the hand brake won't work. Also, generally as a result of negligence or in emergency
    conditions, we humans have a tendency to usually forget to use parking brakes. This could bring
    about moving of auto just if there should arise an occurrence of slants and crash with various
    vehicles in leave [1]. Consistent improvements in dynamic wellbeing and upgrades with
    connection to the dependableness and extravagance of activity imply that mechanical
    handbrakes are continuously being supplanted via programmed mechanical gadget frameworks

    In this project a rack and pinion arrangement convert the vertically downward
    movement of the seatbelt hook as it is clipped down into rotating motion. It is then transmitted
    to a gear attached to the base of the hand brake through a shaft [2]. The gear is connected to a
    rack. The horizontal movement of the rack is converted to vertical movement used to lock or
    release the release switch of the handbrake lever. Also, with the help of press switch we can

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    2

    control the ignition on and off process. The LED indicators connected with this press switch will
    give accurate position of hand brake. Hence, we can easily control it and start the vehicle [3-4].

    Rack and pinion has been around since engineering grew. This is one of the most basic
    and important components used in engineering. A rack and pinion are a type of linear actuator
    comprising a pair of gears that transform rotational movement into linear movement. A circular
    gear called "the pinion" engages teeth on a linear "gear" bar called "the rack"; rotational motion
    applied to the pinion causes the rack to move relative to the pinion, thereby translating the
    rotational motion of the pinion into linear motion.

    We are using rack and pinion mechanism to the hand brake system to lock hand brake
    until the seat belt is engaged. This new safety feature resists any vehicle owner to not drive a
    vehicle without wearing a seat belt [5-6]. In India many safety features like ABS, airbag is an
    additional feature. We want to pay more money to get these features, and yes luxuries vehicles
    have them but the common man has to take the risk not having them and also many of them are
    ignorant of safety in vehicles. Now in basic model cars which most of us can afford, only
    seatbelt is the safety feature available. So, putting them on is most important while in driving
    [7].

    2. Objectives
    1. To develop automation unit to reduce human manual interaction.
    2. To make use of seatbelt mandatory.
    3. Prevent damage of the engine due human error.
    4. Make the system available at low cost.
    5. To maintain the correctness in hand brake operation in case of hand brake is not fully remove
    or lock in case of emergency braking system action

    3. Problem statement

    Handbrake (Parking brake) is the mechanism used for well-being in the car. The traditional
    machine works by manually operating the handbrake lever. Under this setting, the brakes
    remain connected even while the car is going because of manual blunders. This condition
    causes safety hazards which may cause damage the system components. During travel on the
    steep slope in upward direction, if the vehicle accidently goes into neutral or engine stops, the
    tendency of the vehicle is roll backwards; here we need the downhill locker. It is compulsory for
    the driver to wear safety belt or wellbeing however it is regularly ignored and may demonstrate
    deadly if vehicle meets with a mishap.

    4. Work methodology
    Either cable or rod linkage is used in a hand brake system to link the various components
    together. The general trend is to use a cable for cars and vans, and rods only for heavy duty
    commercial vehicles. We don’t change any original systems that are included in the vehicle but
    we include some extra components into it. As a result of that process changes occurs in the
    whole safety systems in it. These changes will help the passengers as well as the driver to ensure
    safety while starting the vehicle from the initial point itself.

    Figure 1 Fabrication of seatbelt frame

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    3

    4.1 fabrication and working
    Figure 1, shows the fabrication of seatbelt frame, first the rack is attached to the bottom of the
    seatbelt buckle such that the vertical movement of the rack can be obtained.

    4.2 Hand Brake or Parking Brake

    While the foot-slowing mechanism retards or stops a moving vehicle, the hand stopping
    mechanism forestalls the vehicle moving once it is left. Since the hand-slowing mechanism
    might be in activity for exceptionally prolonged stretch of time period, a linkage instrument
    separate from that of the water driven foot-brake circuit is introduced. Stopping brakes are
    commonly given uniquely on the back-street wheels.

    4.3 Pull-twist Handgrip Lever.

    This course of action utilizes a roundabout draw bar with ratchet teeth cut on one side.
    Two pawls draw in these teeth. A peg, embedded close to the lower end of, as far as possible the
    free bend development to around 90 degrees. For applying the stopping brake, the handgrip is
    curved to move the wrench teeth from the pawls. This activity causes the pawl edges to interact
    with the smooth surface bit of the draw-bar. At the point when the bar is pulled out

    4.4 Pull-press-button Hand-Lever (Light-duty).

    This development, the most well-known sort at present, utilizes a hand-switch. One finish
    of the hand switch is associated straightforwardly to the brake link while the opposite end
    shapes the handgrip, with a discharge press button. This switch is turned on a wrench section.
    At the point when the driver pulls up the switch arm, the spring-stacked pawl slides over the
    fastener teeth causing most extreme link pressure. Now the switch is discharged, and the
    vehicle leave pulls up the hand switch somewhat

    5. Results and Discussion

    The design and fabrication of Seatbelt Controlled hand braking system with ignition control is a
    simple and cost effective is majorly focused on the automotive safety study and practice of
    design, construction, equipment and regulation to minimize the occurrence and consequences
    of traffic collisions involving motor vehicles. Road traffic safety more broadly includes roadway
    design.
    One of the first formal academic studies into improving motor vehicle safety was by Cornell
    Aeronautical Laboratory of Buffalo, New York. The main purpose is analyzed with this work is
    the crucial importance of seat belts and padded dashboards. However, the primary vector of
    traffic-related deaths and injuries is the disproportionate mass and velocity of an automobile
    compared to that of the predominant victim, the pedestrian.

    5.1 Pinion and rack on seatbelt side
    1. Outer diameter of pinion = 37mm
    2. Outer circle circumference of the pinion = 116.23mm
    3. Movement of rack = 13mm
    4. Therefore, length of rack = 75mm
    5. Number of teeth on pinion = 22
    6. Number of teeth required on rack = 15
    7. Module = 2
    8. For 13 mm movement of rack the pinion rotates 40°
    9. Number of teeth that comes in contact with gear = 5
    10.Therefor actual number of teeth on rack = 15 (for safety).

    5.2 Pinion and rack connected to handbrake
    1. Length of rack = 75mm
    2. Number of teeth comes in contact with rack = 5
    3. Angle rotated by gear = 40°
    4. Distance moved by rack = 13 mm

    5.3 Dimensi0ns of shafts and hole
    1. Diameter of shaft = 8mm
    2. Length of shaft connected to handbrake = 65mm

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    4

    3. Length of rectangular shaft = 60mm
    4. Breadth of rectangular shaft = 12mm
    5. Height of rectangular shaft = 10mm
    6. Diameter of shaft connecting pinion = 8mm
    7. Length of shaft connecting pinion = 60mm
    8. Diameter of hole on handbrake = 8.5mm

    5.4 Movement of rack
    1. Movement of the seatbelt clip = 13mm
    2. Vertical movement of rack = 13mm
    3. Angle rotated by pinion = 40°
    4. Horizontal movement of rack = 13mm

    5.5 Calculation of shaft diameter
    Torque T = d³

    T =2000Nmm; τ = 30N/mm²

    x30xd³ d = 6.97mm
    Standard diameter = 8mm

    5.6 Design of spur gear

    Table 1 Design of spur gear procedure

    step 1 Gear ratio i = �z1z2� i = 1

    step2 Selection of material carbon steel

    step3 Calculation of gear life � = �������

    step4 Initial design torque [mt] [mt] = mt. k. kd
    k. kd = 1.3(assume)

    t= mt =
    ��
    ����
    mt = 0.167× 10�n/mm

    step5 Calculation of eeq, (σb), (σc)
    eeq =2.15× 10�n/mm�
    (σb)= �.�×����×�� × σ��

    (σb) = 169.16n/mm�
    (σc)= c�hrck�� =823.48/mm�

    step6 Calculation of centre distance
    (a) a ≥ (i + 1) ��0.74�

    σc� × e[mt]iφ "#

    a = 39.6mm
    step7 Pinion and gear teeth (z1, z2) z1=22teeth

    z2= i z1 =22teeth
    Step 8 module (m) m= �$(%�&%�)

    m = 1.8 ≈ 2
    Step 9 Revision of centre distance a=m
    %�&%�� �

    a= 44mm
    Step 10 calculation of b, d�, v, and φ�

    1 φ = �$ , b= 13.2mm
    2 d� = mz�, d� = 44mm
    3 v = �*��
    �

    ,v =0.02m/s

    4 φ� = �$,, φ� = 0.3

    Step 11 Selection of quality of gear “is quality 10 “, is selected
    Step 12 Revised design torque[-/] [mt]=mt. k. kd [mt] = 0.242 × 10�n/mm

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    5

    Step 13 check for bending stress

    σ� = (i + 1)amby [mt] ≤ [σ�]
    σ� = 90 n/mm�
    design is safe

    Step 14 Check for wear stress σ� = 0.74 i + 1a �i + 1i × b e × [mt]
    ≤ [σ�] σ� = 624.66n/mm�

    design is safe

    Table 1, shows the design of spur gear is safe. So, we can proceed the following design, for the
    design of rack and pinion the diameter of the pinion, the pitch, module etc. has to be calculated.
    The movement of the rack and the corresponding rotation of the pinion have to be calculated.
    Now the movement of the pinion is transmitted to the second pinion which in turn rotates the
    second rack that is used to lock the handbrake. First the rack is attached to the bottom of the
    seatbelt buckle such that the vertical movement of the rack can be obtained; the vertical
    movement of the rack rotates the pinion. The rotation of the pinion is transmitted to the second
    pinion using a shaft. Now the rack connected to the second pinion moves horizontally.

    A rod connected to the end of this rack is inserted top the handbrake and thus the handbrake is
    locked into place. When the seatbelt clip is inserted the process is reversed and the hand brake
    will be free to be engaged. The whole arrangement is mounted on a frame. The design of the
    seatbelt clip is altered for easier working of the system. With the help of press switch we can
    control the ignition system. The controlling will be indicated with the help of led lights.

    6. Conclusions
    Some have proposed that the number of deaths was influenced by the development of risk
    compensation, which says that drivers adjust their behavior in response to the increased sense
    of personal safety wearing a seat belt provides. In one trial subjects were asked to drive go-karts
    around a track under various conditions. It was found that subjects who started driving
    unbelted drove consistently faster when subsequently belted. Similarly, a study of habitual non
    seat belt wearers driving in freeway conditions found evidence that they had adapted to seatbelt
    use by adopting higher driving speeds and closer following distances.

    References

    [1] Rohit Khubalkar et.al., Apr 2019 Modification and Implementation of Automatic Hand Brake System
    using Sensor, International Research Journal of Engineering and Technology (IRJET) Volume: 06
    Issue: 04

    [2] S. Thivagar, C. Nantha Kumar, Feb-2016 “Automatic Hand Brake System”, International Journal of
    Engineering Research and General Science, Vol-04, Issue-01.

    [3] Rohan E. Dalvi, Ramesh G. Sutar, Prashant H. Karke, Jitendra B. Satpute, May-2017 “Design and
    Development of Hand Brake Release System”, Global Research and Development Journal for Engineering,
    Vol-02, Issue-06.

    [4] Telore Sanket, Mr. Shubham Dhikale, Mr. Pawar Kalpesh, Miss. Sayyed Shayka, Prof. Kshatriya
    Vaibhav G., Jan-2017 “Seatbelt Activated Handbrake System”, International Journal of Innovations in
    Engineering Sciences and Technology, Vol-03, Issue-01.

    [5] Gokul Gopan, Gopikrishnan EJ, Gritto Joseph Cherian, Jacob Shibu Samuel, Sreejith R, April-
    2017 “Development of Automatic Hand Brake System”, International Journal for Innovative Research in
    Science & Technology|, Vol-03, Issue-11.

    [6] Sachin S. Dharia, Sachin S. Bhopale, Prathmesh P. Kumbhar, Kedar S. Pathak, May-2016
    “Advancements in Automatic Hand Brake System”, 4th International Conference on Science, Technology
    and Management.

    [7] Amit B. Maske, S. B Tuljapure, P. K Satav, July-2016 “Design & Analysis of Parking Brake System of
    Car”, International Journal of Innovative Research in Science, Engineering and Technology, Vol-05,
    Issue- 07.

    Reproduced with permission of copyright owner. Further reproduction
    prohibited without permission.

    – MSEM9931011

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    **## Design_and_fabrication_of_seat.pdf**

    Content from this work may be used under the terms of the Creative Commons Attribution 3.0 licence. Any further distribution
    of this work must maintain attribution to the author(s) and the title of the work, journal citation and DOI.

    Published under licence by IOP Publishing Ltd

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    1

    Design and fabrication of seat belt-controlled hand
    brake system with ignition control

    M.Saravanakumar1, S.Prakash1, Nidhin S Kumar2, B V Gautham2,
    Bijoy Mathew2
    1Assistant Professor, Department of Mechanical Engineering, Aarupadai Veedu
    Institute of Technology, VMRF, Chennai.
    2UG Students, Department of Mechanical Engineering, Aarupadai Veedu Institute of
    Technology, VMRF, Chennai

    E-mail: sarov003@gmail.com

    Abstract. Either link or bar linkage is utilized in a hand slowing mechanism to interface the
    different segments together. The general pattern is to utilize a link for vehicles and vans,
    and bars just for substantial business vehicles. We don't change any unique frameworks
    that are remembered for the vehicle however we incorporate some additional segments into
    it. As a result of that process changes occurs in the whole safety systems in it. This
    progression will help the travelers just as the driver to guarantee security while beginning
    the vehicle from the underlying point itself. In this endeavor a rack and pinion strategy
    changes over the vertically dropping improvement of the seat strap catch as it is chopped
    down into rotating development. It is then transmitted to an apparatus joined to the base of
    the hand brake through a pole. The rigging is associated with a rack. The flat development
    of the rack is changed over to vertical development used to bolt or discharge the discharge
    switch of the handbrake switch. Additionally, with the assistance of press switch we can
    control the start on and off procedure. The LED pointers associated with this press switch
    will give exact situation of hand brake. Henceforth we can undoubtedly control it and start
    the vehicle. Rack and pinion has been in presence since the improvement of designing. It is
    one the most significant and basic segment utilized in building.

    We are utilizing rack and pinion component to the hand stopping mechanism to bolt
    hand brake until the safety belt is locked in. The slowing down power is produced
    legitimately at each wheel by elite electrical engines and vehicle the executives, that region
    unit constrained by an ECU. The electronic hand brake replaces the conventional
    handbrake. It's worked by a switch inside the middle reassure. The mechanical gadget hand
    brake gives the ensuing edges over the conventional handbrake: simple use-the hand brake
    is applied absolutely regardless of the quality of the main impetus. Wellbeing the electrical
    hand brake applies precisely once the key is off from the start.
    Key Words: Smart handbrake, Automobile, Conventional, Automatic.

    1. Introduction

    Conventional hand brake feat involves the human interference. While not pull or pushing the
    switch, the hand brake won't work. Also, generally as a result of negligence or in emergency
    conditions, we humans have a tendency to usually forget to use parking brakes. This could bring
    about moving of auto just if there should arise an occurrence of slants and crash with various
    vehicles in leave [1]. Consistent improvements in dynamic wellbeing and upgrades with
    connection to the dependableness and extravagance of activity imply that mechanical
    handbrakes are continuously being supplanted via programmed mechanical gadget frameworks

    In this project a rack and pinion arrangement convert the vertically downward
    movement of the seatbelt hook as it is clipped down into rotating motion. It is then transmitted
    to a gear attached to the base of the hand brake through a shaft [2]. The gear is connected to a
    rack. The horizontal movement of the rack is converted to vertical movement used to lock or
    release the release switch of the handbrake lever. Also, with the help of press switch we can

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    2

    control the ignition on and off process. The LED indicators connected with this press switch will
    give accurate position of hand brake. Hence, we can easily control it and start the vehicle [3-4].

    Rack and pinion has been around since engineering grew. This is one of the most basic
    and important components used in engineering. A rack and pinion are a type of linear actuator
    comprising a pair of gears that transform rotational movement into linear movement. A circular
    gear called "the pinion" engages teeth on a linear "gear" bar called "the rack"; rotational motion
    applied to the pinion causes the rack to move relative to the pinion, thereby translating the
    rotational motion of the pinion into linear motion.

    We are using rack and pinion mechanism to the hand brake system to lock hand brake
    until the seat belt is engaged. This new safety feature resists any vehicle owner to not drive a
    vehicle without wearing a seat belt [5-6]. In India many safety features like ABS, airbag is an
    additional feature. We want to pay more money to get these features, and yes luxuries vehicles
    have them but the common man has to take the risk not having them and also many of them are
    ignorant of safety in vehicles. Now in basic model cars which most of us can afford, only
    seatbelt is the safety feature available. So, putting them on is most important while in driving
    [7].

    2. Objectives
    1. To develop automation unit to reduce human manual interaction.
    2. To make use of seatbelt mandatory.
    3. Prevent damage of the engine due human error.
    4. Make the system available at low cost.
    5. To maintain the correctness in hand brake operation in case of hand brake is not fully remove
    or lock in case of emergency braking system action

    3. Problem statement

    Handbrake (Parking brake) is the mechanism used for well-being in the car. The traditional
    machine works by manually operating the handbrake lever. Under this setting, the brakes
    remain connected even while the car is going because of manual blunders. This condition
    causes safety hazards which may cause damage the system components. During travel on the
    steep slope in upward direction, if the vehicle accidently goes into neutral or engine stops, the
    tendency of the vehicle is roll backwards; here we need the downhill locker. It is compulsory for
    the driver to wear safety belt or wellbeing however it is regularly ignored and may demonstrate
    deadly if vehicle meets with a mishap.

    4. Work methodology
    Either cable or rod linkage is used in a hand brake system to link the various components
    together. The general trend is to use a cable for cars and vans, and rods only for heavy duty
    commercial vehicles. We don’t change any original systems that are included in the vehicle but
    we include some extra components into it. As a result of that process changes occurs in the
    whole safety systems in it. These changes will help the passengers as well as the driver to ensure
    safety while starting the vehicle from the initial point itself.

    Figure 1 Fabrication of seatbelt frame

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    3

    4.1 fabrication and working
    Figure 1, shows the fabrication of seatbelt frame, first the rack is attached to the bottom of the
    seatbelt buckle such that the vertical movement of the rack can be obtained.

    4.2 Hand Brake or Parking Brake

    While the foot-slowing mechanism retards or stops a moving vehicle, the hand stopping
    mechanism forestalls the vehicle moving once it is left. Since the hand-slowing mechanism
    might be in activity for exceptionally prolonged stretch of time period, a linkage instrument
    separate from that of the water driven foot-brake circuit is introduced. Stopping brakes are
    commonly given uniquely on the back-street wheels.

    4.3 Pull-twist Handgrip Lever.

    This course of action utilizes a roundabout draw bar with ratchet teeth cut on one side.
    Two pawls draw in these teeth. A peg, embedded close to the lower end of, as far as possible the
    free bend development to around 90 degrees. For applying the stopping brake, the handgrip is
    curved to move the wrench teeth from the pawls. This activity causes the pawl edges to interact
    with the smooth surface bit of the draw-bar. At the point when the bar is pulled out

    4.4 Pull-press-button Hand-Lever (Light-duty).

    This development, the most well-known sort at present, utilizes a hand-switch. One finish
    of the hand switch is associated straightforwardly to the brake link while the opposite end
    shapes the handgrip, with a discharge press button. This switch is turned on a wrench section.
    At the point when the driver pulls up the switch arm, the spring-stacked pawl slides over the
    fastener teeth causing most extreme link pressure. Now the switch is discharged, and the
    vehicle leave pulls up the hand switch somewhat

    5. Results and Discussion

    The design and fabrication of Seatbelt Controlled hand braking system with ignition control is a
    simple and cost effective is majorly focused on the automotive safety study and practice of
    design, construction, equipment and regulation to minimize the occurrence and consequences
    of traffic collisions involving motor vehicles. Road traffic safety more broadly includes roadway
    design.
    One of the first formal academic studies into improving motor vehicle safety was by Cornell
    Aeronautical Laboratory of Buffalo, New York. The main purpose is analyzed with this work is
    the crucial importance of seat belts and padded dashboards. However, the primary vector of
    traffic-related deaths and injuries is the disproportionate mass and velocity of an automobile
    compared to that of the predominant victim, the pedestrian.

    5.1 Pinion and rack on seatbelt side
    1. Outer diameter of pinion = 37mm
    2. Outer circle circumference of the pinion = 116.23mm
    3. Movement of rack = 13mm
    4. Therefore, length of rack = 75mm
    5. Number of teeth on pinion = 22
    6. Number of teeth required on rack = 15
    7. Module = 2
    8. For 13 mm movement of rack the pinion rotates 40°
    9. Number of teeth that comes in contact with gear = 5
    10.Therefor actual number of teeth on rack = 15 (for safety).

    5.2 Pinion and rack connected to handbrake
    1. Length of rack = 75mm
    2. Number of teeth comes in contact with rack = 5
    3. Angle rotated by gear = 40°
    4. Distance moved by rack = 13 mm

    5.3 Dimensi0ns of shafts and hole
    1. Diameter of shaft = 8mm
    2. Length of shaft connected to handbrake = 65mm

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    4

    3. Length of rectangular shaft = 60mm
    4. Breadth of rectangular shaft = 12mm
    5. Height of rectangular shaft = 10mm
    6. Diameter of shaft connecting pinion = 8mm
    7. Length of shaft connecting pinion = 60mm
    8. Diameter of hole on handbrake = 8.5mm

    5.4 Movement of rack
    1. Movement of the seatbelt clip = 13mm
    2. Vertical movement of rack = 13mm
    3. Angle rotated by pinion = 40°
    4. Horizontal movement of rack = 13mm

    5.5 Calculation of shaft diameter
    Torque T = d³

    T =2000Nmm; τ = 30N/mm²

    x30xd³ d = 6.97mm
    Standard diameter = 8mm

    5.6 Design of spur gear

    Table 1 Design of spur gear procedure

    step 1 Gear ratio i = �z1z2� i = 1

    step2 Selection of material carbon steel

    step3 Calculation of gear life � = �������

    step4 Initial design torque [mt] [mt] = mt. k. kd
    k. kd = 1.3(assume)

    t= mt =
    ��
    ����
    mt = 0.167× 10�n/mm

    step5 Calculation of eeq, (σb), (σc)
    eeq =2.15× 10�n/mm�
    (σb)= �.�×����×�� × σ��

    (σb) = 169.16n/mm�
    (σc)= c�hrck�� =823.48/mm�

    step6 Calculation of centre distance
    (a) a ≥ (i + 1) ��0.74�

    σc� × e[mt]iφ "#

    a = 39.6mm
    step7 Pinion and gear teeth (z1, z2) z1=22teeth

    z2= i z1 =22teeth
    Step 8 module (m) m= �$(%�&%�)

    m = 1.8 ≈ 2
    Step 9 Revision of centre distance a=m
    %�&%�� �

    a= 44mm
    Step 10 calculation of b, d�, v, and φ�

    1 φ = �$ , b= 13.2mm
    2 d� = mz�, d� = 44mm
    3 v = �*��
    �

    ,v =0.02m/s

    4 φ� = �$,, φ� = 0.3

    Step 11 Selection of quality of gear “is quality 10 “, is selected
    Step 12 Revised design torque[-/] [mt]=mt. k. kd [mt] = 0.242 × 10�n/mm

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    5

    Step 13 check for bending stress

    σ� = (i + 1)amby [mt] ≤ [σ�]
    σ� = 90 n/mm�
    design is safe

    Step 14 Check for wear stress σ� = 0.74 i + 1a �i + 1i × b e × [mt]
    ≤ [σ�] σ� = 624.66n/mm�

    design is safe

    Table 1, shows the design of spur gear is safe. So, we can proceed the following design, for the
    design of rack and pinion the diameter of the pinion, the pitch, module etc. has to be calculated.
    The movement of the rack and the corresponding rotation of the pinion have to be calculated.
    Now the movement of the pinion is transmitted to the second pinion which in turn rotates the
    second rack that is used to lock the handbrake. First the rack is attached to the bottom of the
    seatbelt buckle such that the vertical movement of the rack can be obtained; the vertical
    movement of the rack rotates the pinion. The rotation of the pinion is transmitted to the second
    pinion using a shaft. Now the rack connected to the second pinion moves horizontally.

    A rod connected to the end of this rack is inserted top the handbrake and thus the handbrake is
    locked into place. When the seatbelt clip is inserted the process is reversed and the hand brake
    will be free to be engaged. The whole arrangement is mounted on a frame. The design of the
    seatbelt clip is altered for easier working of the system. With the help of press switch we can
    control the ignition system. The controlling will be indicated with the help of led lights.

    6. Conclusions
    Some have proposed that the number of deaths was influenced by the development of risk
    compensation, which says that drivers adjust their behavior in response to the increased sense
    of personal safety wearing a seat belt provides. In one trial subjects were asked to drive go-karts
    around a track under various conditions. It was found that subjects who started driving
    unbelted drove consistently faster when subsequently belted. Similarly, a study of habitual non
    seat belt wearers driving in freeway conditions found evidence that they had adapted to seatbelt
    use by adopting higher driving speeds and closer following distances.

    References

    [1] Rohit Khubalkar et.al., Apr 2019 Modification and Implementation of Automatic Hand Brake System
    using Sensor, International Research Journal of Engineering and Technology (IRJET) Volume: 06
    Issue: 04

    [2] S. Thivagar, C. Nantha Kumar, Feb-2016 “Automatic Hand Brake System”, International Journal of
    Engineering Research and General Science, Vol-04, Issue-01.

    [3] Rohan E. Dalvi, Ramesh G. Sutar, Prashant H. Karke, Jitendra B. Satpute, May-2017 “Design and
    Development of Hand Brake Release System”, Global Research and Development Journal for Engineering,
    Vol-02, Issue-06.

    [4] Telore Sanket, Mr. Shubham Dhikale, Mr. Pawar Kalpesh, Miss. Sayyed Shayka, Prof. Kshatriya
    Vaibhav G., Jan-2017 “Seatbelt Activated Handbrake System”, International Journal of Innovations in
    Engineering Sciences and Technology, Vol-03, Issue-01.

    [5] Gokul Gopan, Gopikrishnan EJ, Gritto Joseph Cherian, Jacob Shibu Samuel, Sreejith R, April-
    2017 “Development of Automatic Hand Brake System”, International Journal for Innovative Research in
    Science & Technology|, Vol-03, Issue-11.

    [6] Sachin S. Dharia, Sachin S. Bhopale, Prathmesh P. Kumbhar, Kedar S. Pathak, May-2016
    “Advancements in Automatic Hand Brake System”, 4th International Conference on Science, Technology
    and Management.

    [7] Amit B. Maske, S. B Tuljapure, P. K Satav, July-2016 “Design & Analysis of Parking Brake System of
    Car”, International Journal of Innovative Research in Science, Engineering and Technology, Vol-05,
    Issue- 07.

    Reproduced with permission of copyright owner. Further reproduction
    prohibited without permission.

    – MSEM9931011

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    **## Design_and_fabrication_of_seat.pdf**

    Content from this work may be used under the terms of the Creative Commons Attribution 3.0 licence. Any further distribution
    of this work must maintain attribution to the author(s) and the title of the work, journal citation and DOI.

    Published under licence by IOP Publishing Ltd

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    1

    Design and fabrication of seat belt-controlled hand
    brake system with ignition control

    M.Saravanakumar1, S.Prakash1, Nidhin S Kumar2, B V Gautham2,
    Bijoy Mathew2
    1Assistant Professor, Department of Mechanical Engineering, Aarupadai Veedu
    Institute of Technology, VMRF, Chennai.
    2UG Students, Department of Mechanical Engineering, Aarupadai Veedu Institute of
    Technology, VMRF, Chennai

    E-mail: sarov003@gmail.com

    Abstract. Either link or bar linkage is utilized in a hand slowing mechanism to interface the
    different segments together. The general pattern is to utilize a link for vehicles and vans,
    and bars just for substantial business vehicles. We don't change any unique frameworks
    that are remembered for the vehicle however we incorporate some additional segments into
    it. As a result of that process changes occurs in the whole safety systems in it. This
    progression will help the travelers just as the driver to guarantee security while beginning
    the vehicle from the underlying point itself. In this endeavor a rack and pinion strategy
    changes over the vertically dropping improvement of the seat strap catch as it is chopped
    down into rotating development. It is then transmitted to an apparatus joined to the base of
    the hand brake through a pole. The rigging is associated with a rack. The flat development
    of the rack is changed over to vertical development used to bolt or discharge the discharge
    switch of the handbrake switch. Additionally, with the assistance of press switch we can
    control the start on and off procedure. The LED pointers associated with this press switch
    will give exact situation of hand brake. Henceforth we can undoubtedly control it and start
    the vehicle. Rack and pinion has been in presence since the improvement of designing. It is
    one the most significant and basic segment utilized in building.

    We are utilizing rack and pinion component to the hand stopping mechanism to bolt
    hand brake until the safety belt is locked in. The slowing down power is produced
    legitimately at each wheel by elite electrical engines and vehicle the executives, that region
    unit constrained by an ECU. The electronic hand brake replaces the conventional
    handbrake. It's worked by a switch inside the middle reassure. The mechanical gadget hand
    brake gives the ensuing edges over the conventional handbrake: simple use-the hand brake
    is applied absolutely regardless of the quality of the main impetus. Wellbeing the electrical
    hand brake applies precisely once the key is off from the start.
    Key Words: Smart handbrake, Automobile, Conventional, Automatic.

    1. Introduction

    Conventional hand brake feat involves the human interference. While not pull or pushing the
    switch, the hand brake won't work. Also, generally as a result of negligence or in emergency
    conditions, we humans have a tendency to usually forget to use parking brakes. This could bring
    about moving of auto just if there should arise an occurrence of slants and crash with various
    vehicles in leave [1]. Consistent improvements in dynamic wellbeing and upgrades with
    connection to the dependableness and extravagance of activity imply that mechanical
    handbrakes are continuously being supplanted via programmed mechanical gadget frameworks

    In this project a rack and pinion arrangement convert the vertically downward
    movement of the seatbelt hook as it is clipped down into rotating motion. It is then transmitted
    to a gear attached to the base of the hand brake through a shaft [2]. The gear is connected to a
    rack. The horizontal movement of the rack is converted to vertical movement used to lock or
    release the release switch of the handbrake lever. Also, with the help of press switch we can

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    2

    control the ignition on and off process. The LED indicators connected with this press switch will
    give accurate position of hand brake. Hence, we can easily control it and start the vehicle [3-4].

    Rack and pinion has been around since engineering grew. This is one of the most basic
    and important components used in engineering. A rack and pinion are a type of linear actuator
    comprising a pair of gears that transform rotational movement into linear movement. A circular
    gear called "the pinion" engages teeth on a linear "gear" bar called "the rack"; rotational motion
    applied to the pinion causes the rack to move relative to the pinion, thereby translating the
    rotational motion of the pinion into linear motion.

    We are using rack and pinion mechanism to the hand brake system to lock hand brake
    until the seat belt is engaged. This new safety feature resists any vehicle owner to not drive a
    vehicle without wearing a seat belt [5-6]. In India many safety features like ABS, airbag is an
    additional feature. We want to pay more money to get these features, and yes luxuries vehicles
    have them but the common man has to take the risk not having them and also many of them are
    ignorant of safety in vehicles. Now in basic model cars which most of us can afford, only
    seatbelt is the safety feature available. So, putting them on is most important while in driving
    [7].

    2. Objectives
    1. To develop automation unit to reduce human manual interaction.
    2. To make use of seatbelt mandatory.
    3. Prevent damage of the engine due human error.
    4. Make the system available at low cost.
    5. To maintain the correctness in hand brake operation in case of hand brake is not fully remove
    or lock in case of emergency braking system action

    3. Problem statement

    Handbrake (Parking brake) is the mechanism used for well-being in the car. The traditional
    machine works by manually operating the handbrake lever. Under this setting, the brakes
    remain connected even while the car is going because of manual blunders. This condition
    causes safety hazards which may cause damage the system components. During travel on the
    steep slope in upward direction, if the vehicle accidently goes into neutral or engine stops, the
    tendency of the vehicle is roll backwards; here we need the downhill locker. It is compulsory for
    the driver to wear safety belt or wellbeing however it is regularly ignored and may demonstrate
    deadly if vehicle meets with a mishap.

    4. Work methodology
    Either cable or rod linkage is used in a hand brake system to link the various components
    together. The general trend is to use a cable for cars and vans, and rods only for heavy duty
    commercial vehicles. We don’t change any original systems that are included in the vehicle but
    we include some extra components into it. As a result of that process changes occurs in the
    whole safety systems in it. These changes will help the passengers as well as the driver to ensure
    safety while starting the vehicle from the initial point itself.

    Figure 1 Fabrication of seatbelt frame

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    3

    4.1 fabrication and working
    Figure 1, shows the fabrication of seatbelt frame, first the rack is attached to the bottom of the
    seatbelt buckle such that the vertical movement of the rack can be obtained.

    4.2 Hand Brake or Parking Brake

    While the foot-slowing mechanism retards or stops a moving vehicle, the hand stopping
    mechanism forestalls the vehicle moving once it is left. Since the hand-slowing mechanism
    might be in activity for exceptionally prolonged stretch of time period, a linkage instrument
    separate from that of the water driven foot-brake circuit is introduced. Stopping brakes are
    commonly given uniquely on the back-street wheels.

    4.3 Pull-twist Handgrip Lever.

    This course of action utilizes a roundabout draw bar with ratchet teeth cut on one side.
    Two pawls draw in these teeth. A peg, embedded close to the lower end of, as far as possible the
    free bend development to around 90 degrees. For applying the stopping brake, the handgrip is
    curved to move the wrench teeth from the pawls. This activity causes the pawl edges to interact
    with the smooth surface bit of the draw-bar. At the point when the bar is pulled out

    4.4 Pull-press-button Hand-Lever (Light-duty).

    This development, the most well-known sort at present, utilizes a hand-switch. One finish
    of the hand switch is associated straightforwardly to the brake link while the opposite end
    shapes the handgrip, with a discharge press button. This switch is turned on a wrench section.
    At the point when the driver pulls up the switch arm, the spring-stacked pawl slides over the
    fastener teeth causing most extreme link pressure. Now the switch is discharged, and the
    vehicle leave pulls up the hand switch somewhat

    5. Results and Discussion

    The design and fabrication of Seatbelt Controlled hand braking system with ignition control is a
    simple and cost effective is majorly focused on the automotive safety study and practice of
    design, construction, equipment and regulation to minimize the occurrence and consequences
    of traffic collisions involving motor vehicles. Road traffic safety more broadly includes roadway
    design.
    One of the first formal academic studies into improving motor vehicle safety was by Cornell
    Aeronautical Laboratory of Buffalo, New York. The main purpose is analyzed with this work is
    the crucial importance of seat belts and padded dashboards. However, the primary vector of
    traffic-related deaths and injuries is the disproportionate mass and velocity of an automobile
    compared to that of the predominant victim, the pedestrian.

    5.1 Pinion and rack on seatbelt side
    1. Outer diameter of pinion = 37mm
    2. Outer circle circumference of the pinion = 116.23mm
    3. Movement of rack = 13mm
    4. Therefore, length of rack = 75mm
    5. Number of teeth on pinion = 22
    6. Number of teeth required on rack = 15
    7. Module = 2
    8. For 13 mm movement of rack the pinion rotates 40°
    9. Number of teeth that comes in contact with gear = 5
    10.Therefor actual number of teeth on rack = 15 (for safety).

    5.2 Pinion and rack connected to handbrake
    1. Length of rack = 75mm
    2. Number of teeth comes in contact with rack = 5
    3. Angle rotated by gear = 40°
    4. Distance moved by rack = 13 mm

    5.3 Dimensi0ns of shafts and hole
    1. Diameter of shaft = 8mm
    2. Length of shaft connected to handbrake = 65mm

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    4

    3. Length of rectangular shaft = 60mm
    4. Breadth of rectangular shaft = 12mm
    5. Height of rectangular shaft = 10mm
    6. Diameter of shaft connecting pinion = 8mm
    7. Length of shaft connecting pinion = 60mm
    8. Diameter of hole on handbrake = 8.5mm

    5.4 Movement of rack
    1. Movement of the seatbelt clip = 13mm
    2. Vertical movement of rack = 13mm
    3. Angle rotated by pinion = 40°
    4. Horizontal movement of rack = 13mm

    5.5 Calculation of shaft diameter
    Torque T = d³

    T =2000Nmm; τ = 30N/mm²

    x30xd³ d = 6.97mm
    Standard diameter = 8mm

    5.6 Design of spur gear

    Table 1 Design of spur gear procedure

    step 1 Gear ratio i = �z1z2� i = 1

    step2 Selection of material carbon steel

    step3 Calculation of gear life � = �������

    step4 Initial design torque [mt] [mt] = mt. k. kd
    k. kd = 1.3(assume)

    t= mt =
    ��
    ����
    mt = 0.167× 10�n/mm

    step5 Calculation of eeq, (σb), (σc)
    eeq =2.15× 10�n/mm�
    (σb)= �.�×����×�� × σ��

    (σb) = 169.16n/mm�
    (σc)= c�hrck�� =823.48/mm�

    step6 Calculation of centre distance
    (a) a ≥ (i + 1) ��0.74�

    σc� × e[mt]iφ "#

    a = 39.6mm
    step7 Pinion and gear teeth (z1, z2) z1=22teeth

    z2= i z1 =22teeth
    Step 8 module (m) m= �$(%�&%�)

    m = 1.8 ≈ 2
    Step 9 Revision of centre distance a=m
    %�&%�� �

    a= 44mm
    Step 10 calculation of b, d�, v, and φ�

    1 φ = �$ , b= 13.2mm
    2 d� = mz�, d� = 44mm
    3 v = �*��
    �

    ,v =0.02m/s

    4 φ� = �$,, φ� = 0.3

    Step 11 Selection of quality of gear “is quality 10 “, is selected
    Step 12 Revised design torque[-/] [mt]=mt. k. kd [mt] = 0.242 × 10�n/mm

    ICMECE 2020
    IOP Conf. Series: Materials Science and Engineering 993 (2020) 012011

    IOP Publishing
    doi:10.1088/1757-899X/993/1/012011

    5

    Step 13 check for bending stress

    σ� = (i + 1)amby [mt] ≤ [σ�]
    σ� = 90 n/mm�
    design is safe

    Step 14 Check for wear stress σ� = 0.74 i + 1a �i + 1i × b e × [mt]
    ≤ [σ�] σ� = 624.66n/mm�

    design is safe

    Table 1, shows the design of spur gear is safe. So, we can proceed the following design, for the
    design of rack and pinion the diameter of the pinion, the pitch, module etc. has to be calculated.
    The movement of the rack and the corresponding rotation of the pinion have to be calculated.
    Now the movement of the pinion is transmitted to the second pinion which in turn rotates the
    second rack that is used to lock the handbrake. First the rack is attached to the bottom of the
    seatbelt buckle such that the vertical movement of the rack can be obtained; the vertical
    movement of the rack rotates the pinion. The rotation of the pinion is transmitted to the second
    pinion using a shaft. Now the rack connected to the second pinion moves horizontally.

    A rod connected to the end of this rack is inserted top the handbrake and thus the handbrake is
    locked into place. When the seatbelt clip is inserted the process is reversed and the hand brake
    will be free to be engaged. The whole arrangement is mounted on a frame. The design of the
    seatbelt clip is altered for easier working of the system. With the help of press switch we can
    control the ignition system. The controlling will be indicated with the help of led lights.

    6. Conclusions
    Some have proposed that the number of deaths was influenced by the development of risk
    compensation, which says that drivers adjust their behavior in response to the increased sense
    of personal safety wearing a seat belt provides. In one trial subjects were asked to drive go-karts
    around a track under various conditions. It was found that subjects who started driving
    unbelted drove consistently faster when subsequently belted. Similarly, a study of habitual non
    seat belt wearers driving in freeway conditions found evidence that they had adapted to seatbelt
    use by adopting higher driving speeds and closer following distances.

    References

    [1] Rohit Khubalkar et.al., Apr 2019 Modification and Implementation of Automatic Hand Brake System
    using Sensor, International Research Journal of Engineering and Technology (IRJET) Volume: 06
    Issue: 04

    [2] S. Thivagar, C. Nantha Kumar, Feb-2016 “Automatic Hand Brake System”, International Journal of
    Engineering Research and General Science, Vol-04, Issue-01.

    [3] Rohan E. Dalvi, Ramesh G. Sutar, Prashant H. Karke, Jitendra B. Satpute, May-2017 “Design and
    Development of Hand Brake Release System”, Global Research and Development Journal for Engineering,
    Vol-02, Issue-06.

    [4] Telore Sanket, Mr. Shubham Dhikale, Mr. Pawar Kalpesh, Miss. Sayyed Shayka, Prof. Kshatriya
    Vaibhav G., Jan-2017 “Seatbelt Activated Handbrake System”, International Journal of Innovations in
    Engineering Sciences and Technology, Vol-03, Issue-01.

    [5] Gokul Gopan, Gopikrishnan EJ, Gritto Joseph Cherian, Jacob Shibu Samuel, Sreejith R, April-
    2017 “Development of Automatic Hand Brake System”, International Journal for Innovative Research in
    Science & Technology|, Vol-03, Issue-11.

    [6] Sachin S. Dharia, Sachin S. Bhopale, Prathmesh P. Kumbhar, Kedar S. Pathak, May-2016
    “Advancements in Automatic Hand Brake System”, 4th International Conference on Science, Technology
    and Management.

    [7] Amit B. Maske, S. B Tuljapure, P. K Satav, July-2016 “Design & Analysis of Parking Brake System of
    Car”, International Journal of Innovative Research in Science, Engineering and Technology, Vol-05,
    Issue- 07.

    Reproduced with permission of copyright owner. Further reproduction
    prohibited without permission.

    – MSEM9931011

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    **## Wk2busn623discussions.docx**

    **Wk2 busn 623 No More than 300 words**

    **Scenario**

    This Discussion is based on the following hypothetical scenario:

    You are a business consultant. Angel and Maris are budding entrepreneurs who are smart, creative, charismatic, and energetic. However, they lack knowledge of business structures or an understanding of how to balance risk and efficiency in organizing a business. They have invented a unique wearable AI app that can be added to a “smart” watch or built into a wrist or ankle bracelet to monitor, track, and analyze the wearer’s pulse/heart rate, body temperature, and blood pressure, and report the data to the wearer’s designated healthcare provider or other third party as the wearer chooses; the AI also analyzes the data over designated time periods and keeps a running comparison to the wearer's history against diagnostic statistics. They are calling this app “MvMe.” Angel and Maris are also working on other innovations. So far, their arrangement has been an informal de facto partnership, using a back room in Angel’s house as a shared workspace. They live in the State of Virginia. But now they realize they need to get serious about their business plan. An investor is interested in funding production and beta testing of MvMe. They want to minimize their personal liability in their business operations. Maris recently read a blog about LLC, C-Corp, and S-Corp structures, but does not know which one would be best for them. They have asked for your advice.

    **Discuss!**

    Consider Angel and Maris’ situation, including stakeholders and likely strategic planning for their business. Which of the following business structures are best for Angel and Maris?

    · LLC

    · C-Corp

    · S-Corp

    For your initial response:

    →Recommend one of the above three business structures and explain why it is the best option for their situation; and

    →Summarize at least one (1) business legal risk that Angel and Maris will minimize by organizing their business with your recommended business structure.

    **Sole Proprietorship & Partnership**

    **Sole Proprietorship**

    A sole proprietorship is a common, traditional form of business operation. Owned and operated by a single individual, it is the simplest form of business structure. Typically, a sole proprietorship is a small business, such as a small shop, one-person repair service, or artist. The benefits are autonomy and simplicity. The sole owner makes all decisions, directly manages day-to-day operations, and retains all profits. On the negative side, the owner is personally liable for all debts, losses, and legal liabilities associated with the business.

    Setting up a sole proprietorship is simple. There are minimal regulatory requirements for the business structure. For a small business engaged in a low-risk activity, it is an attractive option. If a single person does business casually or part-time as an independent contractor without forming a structured formal business for the activities, the sole proprietorship will be the de facto designation.

    **General Partnership**

    In contrast, a general partnership involves two or more individuals who co-own and operate a business together. Like sole proprietorships, partnerships are relatively easy to establish, but they should have a written partnership agreement to outline terms, profit-sharing, and roles. General partners share equal responsibility for managing the business, profits, losses, and liabilities. Each partner is personally liable for the debts and obligations of the partnership and the actions of the other partners committed in the scope of the partnership.

    The benefits of a partnership are the combined resources and expertise of the partners. Like sole proprietors, partners have unlimited personal liability for the partnership’s debts and actions.

    Unlike a sole proprietorship, decision-making and profits are shared among the partners, enhancing resources and expertise for the business. However, partner dynamics can also introduce conflicts.

    If a partner dies or otherwise leaves the partnership, the partnership automatically ends. The remaining partners can dissolve the partnership or continue as a new partnership.  Or, a partnership of two members can become a sole proprietorship or reform as another type of business structure. Formally structured partnership agreements should provide for death or departure of a partner.

    **Limited Partnership**

    A limited partnership (LP) is a business structure that includes both general partners and limited partners. This structure offers a middle ground between the simplicity of a general partnership and the liability protection found in a more complex entity like a corporation or limited liability company (LLC).

    In an LP, a general partner maintains primary control and liability for the business, the same as in a general partnership. Limited partners are passive investors who have less involvement in the partnership operations. They enjoy reduced liability for partnership debts and liabilities, usually no more than to the extent of their investment in the partnership. The obvious advantage is that their investment contributes capital to the partnership, and, in turn, profits and losses pass to them as tax benefits. Beyond the risk of investment loss, the limited partner is not responsible for the partnership debt. That is borne by the general partner.

    **Advantages and disadvantages of sole proprietorships and partnerships over corporations or LLCs**

    Sole proprietorships and general partnerships require little paperwork and no formal filings to create, though partnership agreements are recommended. They do not involve the filing fees, corporate formalities, and documented meetings to evidence continued corporate existence that are required for corporations and LLCs. Additionally, they are not taxed as entities. Profits and losses of the business are reported on the owners’ personal tax returns. Corporations are taxed separately before profits are distributed, which in turn are again taxable to the owners.

    Establishing a limited partnership involves a bit more paperwork than a sole proprietorship or general partnership, but it remains simpler and less costly than forming a corporation or LLC.

    The critical disadvantage of these structures is the heightened legal risk for owners. Except for passive limited partners (assuming a proper LP agreement has been set up), the sole proprietors and partners do not have limited liability for the debts and activities of the business. In the case of partnerships, if one partner quits or dies, the partnership automatically ends, and the business is wound up. A new partnership must be organized and formalized to continue the business (Fishman, 2022).

    **Corporations**

    A corporation is a legal person. A domestic corporation means the company is “domestic” to the state in which it was incorporated. A “foreign” corporation was incorporated in another U.S. state from its home state of principal business.

    **Corporations are organized in various classifications**

    **C-Corporation**

    Unlike sole proprietorships and partnerships, a C-corporation, or C-corp, is a separate entity from its owners, who are shareholders. It continues in business if a shareholder leaves the company or transfers or sells their shares to someone else. Corporations can raise money by selling stock, a benefit to attract investors and employees. The C-corp provides a corporate shield against the personal liability of its shareholders so long as corporate formalities are observed.

    On the other hand, publicly held corporations are traded on a national securities exchange, and shareholders might own a few or thousands of shares. A multinational corporation operates in many nations. A professional corporation’s ownership is limited to members of a profession, such as accountants, doctors, dentists, and lawyers. A not-for-profit corporation is operated for charitable, educational, religious, or similar purposes recognized by law.

    **S-Corporation**

    S corporations are formed from a C-corp structure by using a tax election that permits corporate income, losses, deductions, and credits to pass through to their shareholders for federal tax purposes. Shareholders of S corporations report the flow-through of income and losses on their personal tax returns and are assessed tax at their individual income tax rates (
    [IRS, 2024 [Gov. website](this link opens in a new window/tab)](https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations) ). The S-corp classification is created by filing an election with the IRS. There are restrictions: the number of shareholders is limited to 100 people or fewer, including certain trusts or estates. Partnerships, other corporations, or non-resident aliens cannot be shareholders of an S-corp.

    **Limited Liability Company**

    A limited liability company (LLC) is a flexible business structure that combines elements of both corporations and partnerships. An LLC is organized under state law requirements and operated pursuant to a management agreement with a managing member.

    Owners, called “members,” are protected from personal liability like shareholders of C-corps but have more flexibility in operations and can be taxed like partnerships, avoiding double taxation.

    Flexibility includes fewer formalities and regulations, no board of directors, and no annual meetings. An LLC can be composed of one or several members, and a member can be another LLC. These are advantages.

    There are some detractors. LLCs are generally not favored by venture capitalists or investors because they do not issue stock and have a loose governance structure. An investor might be more inclined to look at purchasing (taking over) an LLC instead, which cuts out the founding owner(s). Some states require an LLC to dissolve and be re-formed anew if a member leaves the LLC.

    **Harassment_and_Capabilities_D.pdf**

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    **## Wk2busn623discussions.docx**

    **Wk2 busn 623 No More than 300 words**

    **Scenario**

    This Discussion is based on the following hypothetical scenario:

    You are a business consultant. Angel and Maris are budding entrepreneurs who are smart, creative, charismatic, and energetic. However, they lack knowledge of business structures or an understanding of how to balance risk and efficiency in organizing a business. They have invented a unique wearable AI app that can be added to a “smart” watch or built into a wrist or ankle bracelet to monitor, track, and analyze the wearer’s pulse/heart rate, body temperature, and blood pressure, and report the data to the wearer’s designated healthcare provider or other third party as the wearer chooses; the AI also analyzes the data over designated time periods and keeps a running comparison to the wearer's history against diagnostic statistics. They are calling this app “MvMe.” Angel and Maris are also working on other innovations. So far, their arrangement has been an informal de facto partnership, using a back room in Angel’s house as a shared workspace. They live in the State of Virginia. But now they realize they need to get serious about their business plan. An investor is interested in funding production and beta testing of MvMe. They want to minimize their personal liability in their business operations. Maris recently read a blog about LLC, C-Corp, and S-Corp structures, but does not know which one would be best for them. They have asked for your advice.

    **Discuss!**

    Consider Angel and Maris’ situation, including stakeholders and likely strategic planning for their business. Which of the following business structures are best for Angel and Maris?

    · LLC

    · C-Corp

    · S-Corp

    For your initial response:

    →Recommend one of the above three business structures and explain why it is the best option for their situation; and

    →Summarize at least one (1) business legal risk that Angel and Maris will minimize by organizing their business with your recommended business structure.

    **Sole Proprietorship & Partnership**

    **Sole Proprietorship**

    A sole proprietorship is a common, traditional form of business operation. Owned and operated by a single individual, it is the simplest form of business structure. Typically, a sole proprietorship is a small business, such as a small shop, one-person repair service, or artist. The benefits are autonomy and simplicity. The sole owner makes all decisions, directly manages day-to-day operations, and retains all profits. On the negative side, the owner is personally liable for all debts, losses, and legal liabilities associated with the business.

    Setting up a sole proprietorship is simple. There are minimal regulatory requirements for the business structure. For a small business engaged in a low-risk activity, it is an attractive option. If a single person does business casually or part-time as an independent contractor without forming a structured formal business for the activities, the sole proprietorship will be the de facto designation.

    **General Partnership**

    In contrast, a general partnership involves two or more individuals who co-own and operate a business together. Like sole proprietorships, partnerships are relatively easy to establish, but they should have a written partnership agreement to outline terms, profit-sharing, and roles. General partners share equal responsibility for managing the business, profits, losses, and liabilities. Each partner is personally liable for the debts and obligations of the partnership and the actions of the other partners committed in the scope of the partnership.

    The benefits of a partnership are the combined resources and expertise of the partners. Like sole proprietors, partners have unlimited personal liability for the partnership’s debts and actions.

    Unlike a sole proprietorship, decision-making and profits are shared among the partners, enhancing resources and expertise for the business. However, partner dynamics can also introduce conflicts.

    If a partner dies or otherwise leaves the partnership, the partnership automatically ends. The remaining partners can dissolve the partnership or continue as a new partnership.  Or, a partnership of two members can become a sole proprietorship or reform as another type of business structure. Formally structured partnership agreements should provide for death or departure of a partner.

    **Limited Partnership**

    A limited partnership (LP) is a business structure that includes both general partners and limited partners. This structure offers a middle ground between the simplicity of a general partnership and the liability protection found in a more complex entity like a corporation or limited liability company (LLC).

    In an LP, a general partner maintains primary control and liability for the business, the same as in a general partnership. Limited partners are passive investors who have less involvement in the partnership operations. They enjoy reduced liability for partnership debts and liabilities, usually no more than to the extent of their investment in the partnership. The obvious advantage is that their investment contributes capital to the partnership, and, in turn, profits and losses pass to them as tax benefits. Beyond the risk of investment loss, the limited partner is not responsible for the partnership debt. That is borne by the general partner.

    **Advantages and disadvantages of sole proprietorships and partnerships over corporations or LLCs**

    Sole proprietorships and general partnerships require little paperwork and no formal filings to create, though partnership agreements are recommended. They do not involve the filing fees, corporate formalities, and documented meetings to evidence continued corporate existence that are required for corporations and LLCs. Additionally, they are not taxed as entities. Profits and losses of the business are reported on the owners’ personal tax returns. Corporations are taxed separately before profits are distributed, which in turn are again taxable to the owners.

    Establishing a limited partnership involves a bit more paperwork than a sole proprietorship or general partnership, but it remains simpler and less costly than forming a corporation or LLC.

    The critical disadvantage of these structures is the heightened legal risk for owners. Except for passive limited partners (assuming a proper LP agreement has been set up), the sole proprietors and partners do not have limited liability for the debts and activities of the business. In the case of partnerships, if one partner quits or dies, the partnership automatically ends, and the business is wound up. A new partnership must be organized and formalized to continue the business (Fishman, 2022).

    **Corporations**

    A corporation is a legal person. A domestic corporation means the company is “domestic” to the state in which it was incorporated. A “foreign” corporation was incorporated in another U.S. state from its home state of principal business.

    **Corporations are organized in various classifications**

    **C-Corporation**

    Unlike sole proprietorships and partnerships, a C-corporation, or C-corp, is a separate entity from its owners, who are shareholders. It continues in business if a shareholder leaves the company or transfers or sells their shares to someone else. Corporations can raise money by selling stock, a benefit to attract investors and employees. The C-corp provides a corporate shield against the personal liability of its shareholders so long as corporate formalities are observed.

    On the other hand, publicly held corporations are traded on a national securities exchange, and shareholders might own a few or thousands of shares. A multinational corporation operates in many nations. A professional corporation’s ownership is limited to members of a profession, such as accountants, doctors, dentists, and lawyers. A not-for-profit corporation is operated for charitable, educational, religious, or similar purposes recognized by law.

    **S-Corporation**

    S corporations are formed from a C-corp structure by using a tax election that permits corporate income, losses, deductions, and credits to pass through to their shareholders for federal tax purposes. Shareholders of S corporations report the flow-through of income and losses on their personal tax returns and are assessed tax at their individual income tax rates (
    [IRS, 2024 [Gov. website](this link opens in a new window/tab)](https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations) ). The S-corp classification is created by filing an election with the IRS. There are restrictions: the number of shareholders is limited to 100 people or fewer, including certain trusts or estates. Partnerships, other corporations, or non-resident aliens cannot be shareholders of an S-corp.

    **Limited Liability Company**

    A limited liability company (LLC) is a flexible business structure that combines elements of both corporations and partnerships. An LLC is organized under state law requirements and operated pursuant to a management agreement with a managing member.

    Owners, called “members,” are protected from personal liability like shareholders of C-corps but have more flexibility in operations and can be taxed like partnerships, avoiding double taxation.

    Flexibility includes fewer formalities and regulations, no board of directors, and no annual meetings. An LLC can be composed of one or several members, and a member can be another LLC. These are advantages.

    There are some detractors. LLCs are generally not favored by venture capitalists or investors because they do not issue stock and have a loose governance structure. An investor might be more inclined to look at purchasing (taking over) an LLC instead, which cuts out the founding owner(s). Some states require an LLC to dissolve and be re-formed anew if a member leaves the LLC.

    **Harassment_and_Capabilities_D.pdf**

    This file is too large to display. [View in new window](https://www.sweetstudy.com/files/harassment-and-capabilities-d-pdf)

    **Analysis_of_Blockchain_technol.pdf**

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    **LLCCORPSProQuestDocuments-2026-09-13.pdf**

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    **## Wk2busn623discussions.docx**

    **Wk2 busn 623 No More than 300 words**

    **Scenario**

    This Discussion is based on the following hypothetical scenario:

    You are a business consultant. Angel and Maris are budding entrepreneurs who are smart, creative, charismatic, and energetic. However, they lack knowledge of business structures or an understanding of how to balance risk and efficiency in organizing a business. They have invented a unique wearable AI app that can be added to a “smart” watch or built into a wrist or ankle bracelet to monitor, track, and analyze the wearer’s pulse/heart rate, body temperature, and blood pressure, and report the data to the wearer’s designated healthcare provider or other third party as the wearer chooses; the AI also analyzes the data over designated time periods and keeps a running comparison to the wearer's history against diagnostic statistics. They are calling this app “MvMe.” Angel and Maris are also working on other innovations. So far, their arrangement has been an informal de facto partnership, using a back room in Angel’s house as a shared workspace. They live in the State of Virginia. But now they realize they need to get serious about their business plan. An investor is interested in funding production and beta testing of MvMe. They want to minimize their personal liability in their business operations. Maris recently read a blog about LLC, C-Corp, and S-Corp structures, but does not know which one would be best for them. They have asked for your advice.

    **Discuss!**

    Consider Angel and Maris’ situation, including stakeholders and likely strategic planning for their business. Which of the following business structures are best for Angel and Maris?

    · LLC

    · C-Corp

    · S-Corp

    For your initial response:

    →Recommend one of the above three business structures and explain why it is the best option for their situation; and

    →Summarize at least one (1) business legal risk that Angel and Maris will minimize by organizing their business with your recommended business structure.

    **Sole Proprietorship & Partnership**

    **Sole Proprietorship**

    A sole proprietorship is a common, traditional form of business operation. Owned and operated by a single individual, it is the simplest form of business structure. Typically, a sole proprietorship is a small business, such as a small shop, one-person repair service, or artist. The benefits are autonomy and simplicity. The sole owner makes all decisions, directly manages day-to-day operations, and retains all profits. On the negative side, the owner is personally liable for all debts, losses, and legal liabilities associated with the business.

    Setting up a sole proprietorship is simple. There are minimal regulatory requirements for the business structure. For a small business engaged in a low-risk activity, it is an attractive option. If a single person does business casually or part-time as an independent contractor without forming a structured formal business for the activities, the sole proprietorship will be the de facto designation.

    **General Partnership**

    In contrast, a general partnership involves two or more individuals who co-own and operate a business together. Like sole proprietorships, partnerships are relatively easy to establish, but they should have a written partnership agreement to outline terms, profit-sharing, and roles. General partners share equal responsibility for managing the business, profits, losses, and liabilities. Each partner is personally liable for the debts and obligations of the partnership and the actions of the other partners committed in the scope of the partnership.

    The benefits of a partnership are the combined resources and expertise of the partners. Like sole proprietors, partners have unlimited personal liability for the partnership’s debts and actions.

    Unlike a sole proprietorship, decision-making and profits are shared among the partners, enhancing resources and expertise for the business. However, partner dynamics can also introduce conflicts.

    If a partner dies or otherwise leaves the partnership, the partnership automatically ends. The remaining partners can dissolve the partnership or continue as a new partnership.  Or, a partnership of two members can become a sole proprietorship or reform as another type of business structure. Formally structured partnership agreements should provide for death or departure of a partner.

    **Limited Partnership**

    A limited partnership (LP) is a business structure that includes both general partners and limited partners. This structure offers a middle ground between the simplicity of a general partnership and the liability protection found in a more complex entity like a corporation or limited liability company (LLC).

    In an LP, a general partner maintains primary control and liability for the business, the same as in a general partnership. Limited partners are passive investors who have less involvement in the partnership operations. They enjoy reduced liability for partnership debts and liabilities, usually no more than to the extent of their investment in the partnership. The obvious advantage is that their investment contributes capital to the partnership, and, in turn, profits and losses pass to them as tax benefits. Beyond the risk of investment loss, the limited partner is not responsible for the partnership debt. That is borne by the general partner.

    **Advantages and disadvantages of sole proprietorships and partnerships over corporations or LLCs**

    Sole proprietorships and general partnerships require little paperwork and no formal filings to create, though partnership agreements are recommended. They do not involve the filing fees, corporate formalities, and documented meetings to evidence continued corporate existence that are required for corporations and LLCs. Additionally, they are not taxed as entities. Profits and losses of the business are reported on the owners’ personal tax returns. Corporations are taxed separately before profits are distributed, which in turn are again taxable to the owners.

    Establishing a limited partnership involves a bit more paperwork than a sole proprietorship or general partnership, but it remains simpler and less costly than forming a corporation or LLC.

    The critical disadvantage of these structures is the heightened legal risk for owners. Except for passive limited partners (assuming a proper LP agreement has been set up), the sole proprietors and partners do not have limited liability for the debts and activities of the business. In the case of partnerships, if one partner quits or dies, the partnership automatically ends, and the business is wound up. A new partnership must be organized and formalized to continue the business (Fishman, 2022).

    **Corporations**

    A corporation is a legal person. A domestic corporation means the company is “domestic” to the state in which it was incorporated. A “foreign” corporation was incorporated in another U.S. state from its home state of principal business.

    **Corporations are organized in various classifications**

    **C-Corporation**

    Unlike sole proprietorships and partnerships, a C-corporation, or C-corp, is a separate entity from its owners, who are shareholders. It continues in business if a shareholder leaves the company or transfers or sells their shares to someone else. Corporations can raise money by selling stock, a benefit to attract investors and employees. The C-corp provides a corporate shield against the personal liability of its shareholders so long as corporate formalities are observed.

    On the other hand, publicly held corporations are traded on a national securities exchange, and shareholders might own a few or thousands of shares. A multinational corporation operates in many nations. A professional corporation’s ownership is limited to members of a profession, such as accountants, doctors, dentists, and lawyers. A not-for-profit corporation is operated for charitable, educational, religious, or similar purposes recognized by law.

    **S-Corporation**

    S corporations are formed from a C-corp structure by using a tax election that permits corporate income, losses, deductions, and credits to pass through to their shareholders for federal tax purposes. Shareholders of S corporations report the flow-through of income and losses on their personal tax returns and are assessed tax at their individual income tax rates (
    [IRS, 2024 [Gov. website](this link opens in a new window/tab)](https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations) ). The S-corp classification is created by filing an election with the IRS. There are restrictions: the number of shareholders is limited to 100 people or fewer, including certain trusts or estates. Partnerships, other corporations, or non-resident aliens cannot be shareholders of an S-corp.

    **Limited Liability Company**

    A limited liability company (LLC) is a flexible business structure that combines elements of both corporations and partnerships. An LLC is organized under state law requirements and operated pursuant to a management agreement with a managing member.

    Owners, called “members,” are protected from personal liability like shareholders of C-corps but have more flexibility in operations and can be taxed like partnerships, avoiding double taxation.

    Flexibility includes fewer formalities and regulations, no board of directors, and no annual meetings. An LLC can be composed of one or several members, and a member can be another LLC. These are advantages.

    There are some detractors. LLCs are generally not favored by venture capitalists or investors because they do not issue stock and have a loose governance structure. An investor might be more inclined to look at purchasing (taking over) an LLC instead, which cuts out the founding owner(s). Some states require an LLC to dissolve and be re-formed anew if a member leaves the LLC.

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    [>Management homework help](https://www.sweetstudy.com/fields/business-finance-management) Discussion #3: Late Antiquity Please see the rubric for grading criteria. Remember: It is plagiarism if you use or even consult any Al program, including but not limited to Grammarly Paraphrase, Microsoft Copi…

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    [>Management homework help](https://www.sweetstudy.com/fields/business-finance-management)

    Discussion #3: Late Antiquity

    Please see the rubric for grading criteria.

    Remember: It is plagiarism if you use or even consult any Al program, including but not limited to Grammarly Paraphrase, Microsoft Copilot, and ChatGPT, to answer the questions or to help you formulate your answer, and the penalty is a zero without the opportunity of revision. You must only use the assigned textbook readings and lectures for Modules 6. If you include information that is not in the assigned textbook reading or lectures for Module 6, you will automatically fail the assignment with a zero. However, you should also use the lectures and textbook reading from Module 4 for option 3.

    Write a 300-word argument (not including citations) for or against ONLY ONE of these statements by explaining why the statement is historically accurate or inaccurate with information and specific examples from the textbook and lecture.

    1. The Roman Empire did not definitively end in 476 CE. Note: Please use the lecture and textbook reading from Module 6.
    2. Despite differences in religion, the Umayyad and Abbasid Caliphates had much in common with the Byzantine Empire. Note: Please use the lecture and

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    – a month ago

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    [>Accounting homework help](https://www.sweetstudy.com/fields/business-finance-accounting) Prior to beginning work on this final paper, review what you learned in Week 1 related to accessing and navigating 10-K Annual Reports filed with the SEC. Select a real-world publicly traded company (current, …

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    [>Accounting homework help](https://www.sweetstudy.com/fields/business-finance-accounting)

    Prior to beginning work on this final paper, review what you learned in Week 1 related to accessing and navigating 10-K Annual Reports filed with the SEC.

    Select a real-world publicly traded company (current, previous, or future employer or other company of specific interest). Retrieve their most recent 10-K Annual Report from the SEC website to support your analysis and conclusions.

    In your paper,

    – Assess areas of complexity or challenges in financial reporting.
    – Explain the company's processes for risk assessment and management.
    – Evaluate technology needs and information security considerations.
    – Analyze tax provisions and tax planning considerations.
    – Propose an ideal control environment to promote ethics and integrity in both operations and financial reporting.

    The Final Paper

    – must be twelve to fifteen double-spaced pages in length (not including title and references pages) and formatted according to [APA StyleLinks to an external site.](https://writingcenter.uagc.edu/apa-style) as outlined in the Writing Center’s [APA Formatting for Microsoft WordLinks to an external site.](https://writingcenter.uagc.edu/apa-formatting-microsoft-word) resource.
    – must include a separate title page with the following in title case:
    – title of the paper in bold font
    – Space should appear between the title and the rest of the information on the title page.
    – student’s name
    – name of institution (The University of Arizona Global Campus)
    – course name and number
    – instructor’s name
    – due date
    – must use academic voice.
    – See the [Academic VoiceLinks to an external site.](https://writingcenter.uagc.edu/academic-voice) resource for additional guidance.
    – must use at least two credible sources in addition to the course text.
    – The [Scholarly, Peer-Reviewed, and Other Credible SourcesLinks to an external site.](https://content.bridgepointeducation.com/curriculum/file/e5359309-7d3c-4a21-a410-44d59303ccef/1/Scholarly%20Peer-Reviewed%20and%20Other%20Credible%20Sources.pdf) table offers additional guidance on appropriate source types. If you have questions about whether a specific source is appropriate for this assignment, please contact your instructor. Your instructor has the final say about the appropriateness of a specific source.
    – To assist you in completing the research required for this assignment, view Quick and Easy Library Research tutorial, which introduces the University of Arizona Global Campus Library and the research process, and provides some library search tips.
    – must document any information used from sources in APA Style as outlined in the Writing Center’s [APA: Citing Within Your PaperLinks to an external site.](https://writingcenter.uagc.edu/apa-citing-within-your-paper) guide.
    – must include a separate reference page that is formatted according to APA Style as outlined in the Writing Center.
    – See the [APA: Formatting Your References ListLinks to an external site.](https://writingcenter.uagc.edu/format-your-reference-list) resource in the Writing Center for specifications.

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