News Fraunhofer-Gesellschaft Improved lubrication without oil Research News - Special Issue May 08‚ 2012 Running nicely – this applies even more to aqueous biopolymer solutions than to oil. These solutions are used as a cooling lubricant for machining hard metals and for tool-making machinery on which tools are manufactured. Metalworking plays a key role in industry. Drilling‚ milling‚ turning and grinding operations all use lubricants to prevent work pieces and tools from overheating and
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RESUME of AARON BALDACCHINO TAYLORS LAKES VIC 3038 Mobile: 0423 546 532 Email: aaron-baldacchino@hotmail.com Demonstration Skills Computer Microsoft Word & Excel Internet Research CAD (design program) Communication Customer service skills Ability to communicate effectively in the workplace Licenses Forklift licence Boomlift licence Driving licence Over head crane licence Traffic control licence Excavator licence skid steer licence
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Quality cost measurement under activity-based costing Wen-Hsien Tsai National Central University‚ Chung-Li‚ Taiwan‚ Republic of China Introduction Many companies in the world gradually promote quality as the central customer value and regard it as a key concept of company strategy in order to achieve the competitive edge (Ross and Wegman‚ 1990). Measuring and reporting the cost of quality (COQ) is the first step in a quality management program. Even in service industries‚ COQ systems receive considerable
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Part one: Activity-based costing (ABC) is an accounting system that aids in providing various methods of calculating dynamically and practically the true cost of doing business for manufacturers and services. The core characteristic of ABC is that overhead costs are driven by activities themselves not products. ABC assigns a company’s overhead costs‚ which are the indirect cost such as electricity‚ lighting‚ heat or marketing‚ into the product’s cost. Specifically‚ ABC applies nonunit-level activity
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[pic] [pic] Project report on topic “analysis of effect of industrial relation on quality of life of workmen”. Submitted to:- submitted by:- Mr.deepak dubey Mrigank kumar dutta Dy. General manager‚hmbp. Tarun kumar Acknowledgement We are pleased to present the study report on “Analysis
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Multiple Choice Identify the choice that best completes the statement or answers the question. ____ 1. Which is NOT a characteristic of a functional-based costing system? a. It uses traditional product costing definitions. b. It uses unit-based activity drivers to assign overhead to products. c. It is cheaper than an activity-based costing system. d. It offers greater product costing accuracy than an activity-based costing system. ____ 2. Unit-based product costing uses which of the
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Vamp( upper)- upper part of shoe Production process Involves – four section Clicking or cutting section Leather or other raw materials– cut in various size using various shaped frame Clicked by clicking machine Closing section or Machining or Upper forming pieces – sewn together by expert using flat machine Post machine
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A1. Strengths Including machine hours and labor Simple system Good for times when there is not a lot of difference year to year and when volume is high because cost allocation are based on volume related overhead rates. Tying maintenance to machine hours and labor Depreciation per machine hour Weaknesses Allocating machine set-ups per machine hours Allocates overhead not per product No useful with wide range of products and volumes No material usage variances were
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Table of Contents 1. INTRODUCTION 1 1.1. What is Value Stream Mapping (VSM) 1 1.2. When to use Value Stream Maps 2 2. VSM CHARACTERISTIC 4 2.1. VSM Line Conventions 4 2.2. VSM Symbol And Definition 6 2.2.1. VSM Process Icons 6 2.2.2. VSM Material Icons 7 2.2.3. VSM Information Icons 8 2.2.4. VSM Miscellaneous Icons 9 3. IMPLEMENTATION OF VALUE STREAM MAPPING 10 3.1 Objective of Using Value Stream Mapping 10 3.2 Designing Flow of Value Stream Mapping 11 3
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micrometers A micrometer (pron.: /maɪˈkrɒmɨtər/ US dict: mī•krŏm′•ĭ•tər)‚ sometimes known as a micrometer screw gauge‚ is a device incorporating a calibrated screw used widely for precise measurement of small distances in mechanical engineering and machining as well as most mechanical trades‚ along with other metrological instruments such as dial‚ vernier‚ and digital calipers. Micrometers are often‚ but not always‚ in the form of calipers. Colloquially the word micrometer is often shortened to mike
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