Lehigh Steel: The Case for Activity Based Costing and The Theory of Constraints Introduction: Lehigh Steel is a steel and alloy production company with a huge range of products. It was able to reach a record profit in 1988‚ but went down to a record loss by 1991. Lehigh is owned by a parent company‚ The Palmer Company who’s a global manufacturer of alloy and steel and were interested in Lehigh’s specialised equipment to allow them to gain a competitive advantage. Palmer had acquired Lehigh
Premium Costs Cost Variable cost
100% BIOGAS FOR URBAN TRANSPORT IN LINKÖPING‚ SWEDEN BIOGAS IN BUSES‚ CARS AND TRAINS BIOGAS IN THE SOCIETY Information from IEA BIOENERGY TASK 37 Energy from biogas and landfill gas SUMMARY The Linköping Biogas plant in Sweden was started in 1997 in order to treat organic waste from the agricultural sector in southeastern Sweden. Another main purpose was to produce biogas for the urban city buses in order to reduce the local‚ regional and global emissions from the urban transport system
Premium Natural gas Anaerobic digestion Biogas
Journal of Engineering and Development‚ Vol. 10‚ No. 3‚ September (2006) ISSN 1813-7822 Effect of Addition of Steel Fiber on the Compressive Strength of Composite Concrete Materials under High Temperatures (Experimental & Statistical Work) Asst. Lect. Sawsan Akram Hassan Civil Engineering Department‚ College of Engineering Al-Mustansiriya University‚ Baghdad‚ Iraq Abstract This study presents the benefit gained from using steel fiber reinforcement on concrete mixture. The effect
Premium Concrete
Executive Summary Lehigh Steel is a manufacturer of speciality steels for high strength‚ high use applications. Its financial performance has generally trended wit but outperformed the industry as a whole. Following the general recessionary trend of the market‚ Lehigh Steel reported record losses in 1991 after posting record profits in 1988. This had led to an increasing need to rationalizing Lehigh Steel’s product mix. Traditionally‚ Lehigh Steel has followed Standard Cost Method for cost accounting
Premium Cost accounting Cost Costs
How Steel changed America One of the greatest discovers that transformed cities to what they are now is steel industry. The rise of the steel industry in the United States drove America’s growth as a world economic power. “The industrialization of America made steel the number-one selling product. Steel was used in the construction and maintenance of railroads as well as nearly every other industry of the day (Carnegie‚ Andrew).” Even thou steel had been used during the early days of European settlement
Premium Industrial Revolution United States Factory
In Guns‚ Germs‚ and Steel‚ Jared Diamond opposed the idea that European civilizations have advanced further than their contemporaries in other continents because their inhabitants were intellectually superior. Instead‚ he supported the notion that some civilizations developed at a quicker pace than others because of the environmental differences that were present in the continents where they resided. Factors such as wildlife‚ climate‚ and the types of resources presented in an area have dramatically
Premium United States Economics North America
Figure 1: Stress-Strain Curve – Steel 1045 Figure 2: Stress-Strain Curve – Mild Steel Figure 3: Stress-Strain Curve – Aluminium Table 1: Physical Properties of Specimens Material Initial Gauge Thickness (mm) Final Gauge Thickness (mm) Initial Gauge Width (mm) Final Gauge Width (mm) Initial Gauge Length (mm) Final Gauge Length (mm) Initial Cross-Sectional Area (mm2) Final Cross-Sectional Area (mm2) Steel 1045 6.0 5.8 12.3 11.7 50.2 57.9 73.8 67.9 Mild Steel 6.1 3.2 12.3 7.2 50.0 70.0 75
Premium Tensile strength Steel Iron
weathering steel:: "Weathering" means that due to their chemical compositions‚ these steels exhibit increased resistance to atmospheric corrosion compared to unalloyed steels. This is because the steel forms a protective layer on its surface under the influence of the weather. The corrosion-retarding effect of the protective layer is produced by the particular distribution and concentration of alloying elements in it. The layer protecting the surface develops and regenerates continuously when subjected
Premium Steel Corrosion
Superman (1978) and Man of Steel are two very different films that are based on the same idea. Both films were made in times where technology changed the quality of each film. Superman (1978) was made 35 years earlier to that of Man of Steel. One sees the difference in both films when looking at the posters of each film. Poster 1 is a Superman (1978) poster which shows the title of the film and the famous Superman logo in the middle. The poster shows how old it actually is due to the quality of the
Premium Superman Film Warner Bros.
Guns‚ Germs and Steel Guns‚ Germs and Steel is a documentary based on Jared Diamond’s Pulitzer Prize-winning book about the 13‚000 years journey of man kind’s evolution and societal development. Diamond’s book has been praised by many however‚ it also created controversy among scientists around the world. According to many scientist believe his theory of the geography and the environment being the main caused of shaping of the world as we know it today should be criticized. Diamond takes upon the
Premium Science Sociology Human evolution