The mechanical properties of the rubber elastic polymer polydimethylsiloxane for sensor applications
Summary (3 min read)
2 Methodology
- The methodology is based on the systematic literature review approach recommended by Webster and Watson (2002) and Fettke (2006) which provides a thematic and structured overview.
- These were searched through using specific keywords in the abstracts, titles, and full texts of stored contributions.
- For further consideration, the remaining articles were subjected to a clear scientific review process.
- Articles just mentioning XBRL, for instance, without dealing with the issue in a scientific way, were excluded.
- The classification of the identified publications was based on Palvia et al. (2004, pp. 529–530) considering the dimensions of research design, research methodology, and research content.
3.2.1 Research on Standards
- The adoption and diffusion of XBRL is considered in 13 contributions.
- Gray and Miller (2009) conduct expert interviews in companies in order to gain insights regarding the degree of adoption of XBRL.
- The results support a low adoption by companies and point out an insufficient information supply of the addressed users as a major cause.
- The bandwagon effect refers to reaching a critical mass regarding the diffusion of a standard (Granovetter 1978, pp. 1420 ff).
3.2.2 Reporting
- The category quality assurance in Table 1 includes the contributions that mainly deal with data and reporting quality of XBRL-based financial reports.
- In their results, the authors point to the preventability of many errors and weaknesses in the underlying taxonomy.
- Ray and Das (2009) discuss the use of XBRL as part of their Corporate Reporting Framework and observe changes in terms of transparency, integrity, and the ability to report financial data through the use of XBRL (Ray and Das 2009, p. 109).
- These and other issues can also be found in Doolin and Troshani (2004) who distinguish research with XBRL according to the categories “as a technology, as Business & Information Systems Engineering 4|2011 235 BISE – STATE OF THE ART a standard, as a business tool [and] in education” (Doolin and Troshani 2004, p. 100).
4.1.1 Factors Influencing the Diffusion of XBRL
- The analysis illustrates the influence of regulatory and supervisory authorities (SEC, Australian Prudential Regulation Authority, CEBS) as key drivers for the implementation of XBRL as a standard.
- Bonsón et al. (2009a, 2009b) discuss this aspect in the context of the compulsory and voluntary models presented in their contribution.
- In addition to supervisory authorities, regulators, or standardization organizations, it is essential that these studies involve companies in order to use the latter’s experience in the course of an obviously non-voluntary adoption of XBRL.
- Associated with this, the existing approaches by Pinsker and Li (2008) are not significant as regards the expected implementation costs since the results allow no conclusions as to actual costs incurred in the adoption.
- Accordingly, research potential exists regarding the investigation of actually emerging economic advantages and disadvantages over the entire reporting chain.
4.2.1 Quality Assurance of Future Reporting with XBRL
- Many papers address the quality of reporting with XBRL.
- Only Debreceny et al. (2010) identify the sources of the errors.
- There has been no research that deals with the development of concepts and methods for preventing errors.
- This issue was already identified by Debreceny et al. (2005) as an essential research topic.
- Nevertheless, there is a lack of investigations comparing reports of various taxonomies in terms of data quality and thus providing starting points, such as whether a particular taxonomy design or a particular group of users causes significantly less or more errors.
4.2.2 Comparability of XBRL-Based Financial Reports
- As regards the comparability, algorithms are necessary to approach the financial analysis.
- Here, the problems caused by company specific taxonomy extensions must be considered as well as the possibility of different assessment approaches by accounting standards.
- Techniques of “structural alignment” or semantic concepts may provide approaches to XBRL-based financial analysis.
- Based on the issue of transparency, it should be mentioned that despite the large number of publications there are hardly any qualitative or quantitative studies which focus on the real potential of transparency of XBRL and compare it to existing mechanisms in reporting.
4.2.3 Approaches to the Integration of XBRL in Financial and Accounting Systems
- The examined articles describe the challenges and exclusively point to problems.
- Only Bovee et al. (2005) provide a prototypical approach for data analysis.
- Predominantly, though, concepts are missing for the integration and extraction of XBRL data to and from existing information systems.
- Only in this way may consolidated company reports become dispensable and can financial reporting be performed directly out of the systems.
- Thus, additional research is needed in terms of technical approaches that take into account these aspects.
4.2.4 XBRL Assurance
- In addition, the principles of digital documents (Grundsätze der Prüfung digitaler Unterlagen, GdPdU) and thus the field of XBRL assurance represent a relevant issue.
- Currently, the accuracy of XBRL reports (and thus, for example, the choice of individual reporting concepts/tags) is verified using the classical submission (HTML or paper-based).
- Here a need can be identified to further develop XBRL in a way to support the verification of digital documents in a simplified manner and also to enable automated testing procedures of the relevant report, for instance.
- In the discussion, the principles of proper accounting systems (Grundsätze ordnungsgemäßer Buchführungssysteme, GoBS) are often associated with this issue.
- Moreover, the extent has to be examined to which XBRL also contributes to the provision of long-term revision-proof and legally-relevant information with the meaning of pervasive information.
4.2.5 Taxonomy Development and Taxonomy Design
- Furthermore, the progressive development in taxonomy modeling leads to a change in reporting.
- The reported data 236 Business & Information Systems Engineering 4|2011 BISE – STATE OF THE ART of taxonomy models are no longer considered document-oriented, but are divided into multi-dimensional perspectives.
- Experiences from logical modeling, especially multi-dimensional modeling from online analytical processing (OLAP), can then be transferred to taxonomy design.
4.3 Future Research in Other Fields
- In essence, it seems advisable to discuss the concepts of information value chain, information chain, information supply chain, and financial reporting supply chain.
- The terms are often used within the papers.
- They are not considered in a differentiated way.
- There is a contradictory use of terms, such as that the supply chain has the characteristic of a bullwhip effect (The bullwhip effect refers to the fact that information asymmetries in an information chain increase from source to destination.
- Here, it is up to discussion what can be considered the subject of value creation that is meant to result from such a value chain.
5 Summary
- The importance of XBRL as financial reporting standard is increasing, and thus also the relevance of the discussion of this standard.
- Therefore, this paper aims to present the state of research on XBRL in terms of research design, research methods, and research content.
- To this end, literature databases were searched and the authors identified 57 articles from 37 journals.
- Especially in view of the large number of empirical contributions there is a strong demand for design-oriented concepts.
- Also economic issues are important, which, in addition to the existing technical advantages, also consider the economic viewpoint.
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Frequently Asked Questions (15)
Q2. What forces are responsible for adhesion between a cured elastomer and?
The surface forces for elastomers which are responsible for adhesion between a cured elastomer and a rigid smooth surface can arise from (1) van der Waals forces, (2) electrostatic forces and (3) hydrogen bonds.
Q3. What are some of the advantages of PDMS?
Some physical and chemical attributes of PDMS are, compared to other polymers [6], a low glass transition temperature (Tg ≈ −125 ◦C [6]), a unique flexibility (the shear modulus G may vary between 100 kPa and 3 MPa [6]), very low loss tangent (tan δ 0.001), small temperature variations of the physical constants (except for the thermal expansivity, α ≈ 20 × 10−5 K−1 [7]), high dielectric strength (∼14 V µm−1 [7]), high gas permeability, high compressibility, usability over a wide†
Q4. What is the purpose of this paper?
Polydimethylsiloxane (PDMS) is a commercially available clean room compatible type of silicone rubber with a wide range of applications.
Q5. What was the purpose of the PDMS?
After spinning, the PDMS layer was covered with Mylar foil of 23 µm thickness to avoid the presence of oxygen near the PDMS which would disable the cross linking process to occur and to prevent the PDMS sticking to the mask.
Q6. What is the shear modulus of PDMS?
The shear modulus is independent of the applied frequency but linearly dependent on the temperature with a slope of 1.1 kPa ◦C−1.
Q7. What is the torsional force of the PDMS?
The lower disc applies a certain torque with a certain frequency to the structure, a torsional force measuring device is connected to the upper disc and this measures the resulting movement of the polysiloxane due to the applied force.
Q8. What is the average roughness of PDMS?
due to the low surface energy and high flexibility of PDMS a good adhesion is obtained between cured PDMS and polished surfaces with an average roughness of less than 0.33 µm.
Q9. What are the possible applications of PDMS?
Other possible applications are its use as the top elastomer on a tactile sensor such as that described in [4] without influencing the sensitivity of the device and as flexible encapsulation material in order to mechanically and chemically decouple sensors from their environment [5].
Q10. What is the shear modulus of a rubberelastic material?
The more flexible the polymer and the less rough the rigid solid surface on which the cured polymer is put, the better the adhesion: when the average surface roughness is less than 0.33 µm and G ≤ 250 kPa the relative adhesion is higher than 50% [9].
Q11. What is the name of the paper?
Fax: +31-53-4892287. E-mail address: j.c.lotters@el.utwente.nltemperature range (at least from −100 ◦C up to +100 ◦C [8]), low chemical reactivity (except at extremes of pH) and an essentially non-toxic nature.
Q12. What is the shear modulus of a tan versus applied frequency?
A primer like TMSM should be used as the coupling agent between an organic polymer like PDMS and a mineral substrate such as oxidized silicon.
Q13. What was the thickness of the PDMS?
A thick cylindrical polysiloxane structure of height 1.2 mm and radius 8 mm was fabricated on a silicon substrate to measure the shear modulus G.
Q14. What is the chemical composition of PDMS?
The wafers were kept in this mixture for one minute so that the methacryl groups present at the wafer surface became attached to the methacry
Q15. What is the shear modulus of rubberelastic materials?
Figure 3 shows that the shear modulus increases with temperature, which is typical for rubberelastic materials at the ‘rubbery plateau’ [8].