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We study clauses in private lending agreements requiring auditors to assure lenders of borrowers’ compliance with financial covenants. Auditors are required under general purpose financial reporting to review covenant compliance. However, by informing lenders directly that they have no knowledge of default, auditors may increase their litigation risk. We find that auditor covenant compliance assurance...
Sensorless speed control of Permanent Magnet Synchronous Motor (PMSM) is still in development to eliminate the existing drawbacks such as speed ripples, torque ripples and slow response. This paper proposes Field Oriented Control (FOC) based on improved Model Reference Adaptive System (MRAS) to control the motor speed and minimize both the speed and torque ripples for the PMSM. The improved MRAS strategy...
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