...Flour Milling Machine not only can process wheat flour, but also can process corn, rice, millet and other corns. Flour milling machine grind the wheat flour, maize, rice, millet and other corns with high flour yield, rich nutrition and delicate taste sweet and other characteristics. Low temperature and low speed grinding technology retains all the true grain nutrients, and eating will has the really long valley fragrance. In addition to these, flour milling machine also has many advantages. The flour milling machine covers a small area, has low noise, high efficiency, no wearing parts, and its body is beautiful and generous. It also has low investment, big market, huge profit and simple operation. Whenever we use any machinery or equipment, it is inevitable that the machine maybe broken down, so is the flour milling machine, in the course of its using, it will inevitably be due to some of the reasons causing some trouble. In the process of flour milling machine’s operation, the common problems may be the power less or no power, at this situation, the reason may be its screen is blocked, flour can not be screen out. The solution is very simple, only need to remove screen after the machine stop. If the flour milling machine can work normally, but its output is much less than before, this situation is mainly due to wear of gears is too big, or the gap between the roller. For this reason, we can press the spring to ensure that gap between the two sides of rollers, or...
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...relationship between activities, resources, costs, and cost drivers. 3. Use recommended guidelines to charge the variable and fixed costs of service departments to other organizational units. 4. Identify methods for allocating the central costs of an organization. 5. Use the direct, step-down, and reciprocal allocation methods to allocate service department costs to user departments. 6. Describe the general approach to allocating costs to products or services. 7. Use the physical units and relative-sales-value methods to allocate joint costs to products. 8. Use activity-based costing to allocate costs to products or services. 9. Identify the steps involved in the design and implementation of activity-based costing systems. 10. Calculate activity-based costs for cost objects. 11. Explain why activity-based costing systems are being adopted. 12. Explain how just-in-time systems can reduce non-value-added activities Cost Accounting System. The techniques used to determine the cost of a product or service by collecting and classifying costs and assigning them to cost objects. A university’s computer is used for teaching and for government-funded research. How much of its cost should be assigned to each task? A city creates a special police unit to investigate a series of related assaults. What is the total cost of the effort? A company uses a machine to make two different products. How much of the cost of the machine belongs to each product? These are all problems of cost allocation...
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...Introduction Brewing beer is really a very simple process, a unique mix of art and science that consists of a number of key steps. Brewing begins with malted barley that is milled and mixed with hot water to form a mash. During mashing, the malt starches are converted to sugars. The sugar rich water is then strained through the bottom of the mash and is now called wort. The wort then goes to the brew kettle where it is brought to a boil. During this stage, hops are added at different times during the boil for either bitterness or aroma. The wort is then cooled and aerated, and brewers' yeast is added for fermentation. The yeast produces alcohol and carbon dioxide and other byproducts from the sweet wort. After fermentation the "green beer" undergoes maturation. The last step in the brewing process is filtration, and then carbonation. Next the beer is moved to a holding tank where it stays until it is bottled or kegged. For a more detailed description of the brewing process click "Continue." Barley Malt Barley malt is to beer as grapes are to wine. It is ideally suited to brewing for many reasons. Malted barley has a high complement of enzymes for converting its starch supply into simple sugars and contains protein, which is needed for yeast nutrition. Of course, one important element is its flavor. There are two types of barley: six-row and two-row. [pic] Pale Ale Malt Barley Malt Six-row Barley Malt Generally, six-row barley has a higher enzyme content...
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...ENTREPRENURESHIP SKILLS AND PRACTICES 1.0 Introduction Entrepreneurial skills and practices is one of the General Studies introduced in the curriculum for every undergraduate student in Osun state University regardless of the student’s course of study. The introduction of this course provides opportunity for the University to deliver on its vision and mission to students, national and international community. Specifically, the course help to challenge students to positively utilize the high quality teaching and learning experiences from other courses become entrepreneurial graduates capable of impacting on their environment while being globally competitive. Ideally, entrepreneurship education should be an off shoot of all disciplines. The primary discipline should provide skills capable of generating goods and services that would be demanded and create income. This education will thus help students to utilize learned skills to generate self employment thereby reducing the population of our graduate seeking jobs to the barest minimum. This will also reduce the level of unemployment nationally. The materials in the book are contributed by scholars from different intellectual backgrounds to produce a rich and highly stimulating compilation. The book gives a vivid background of the history of entrepreneurship from the rudimentary to the modern age. It provides ideas on principles and skills involved in sustaining entrepreneurship, potentials of businesses and entrepreneurs...
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...assist in a project, by researching and producing a formal report on a medium/large organisation. The organisation I’ll be exploring is Sainsbury’s. I have chosen Sainsbury’s because it produces its own brand of products such as foods and drinks. Sainsbury’s aims to meet its customers' needs effectively by providing the best quality products to meet their everyday shopping needs and thereby provide shareholders with good, sustainable financial returns. For the report, I’ll be describing the type of business ownership Sainsbury's is involved in, its objectives, its organisation functions, its management style and culture, how communication takes place and the production process of Sainsbury's. 2.0 – PROCEDURE For this report I’m going to use two types of research which are primary and secondary research: Primary research: This means asking someone for their views or opinions. I’ll be using questionnaires and conducting interviews, face to face, by telephone or by post. Secondary research: Secondary research relates to information that already exists, rather than creating your own. I’ll be using information from the internet; the websites that I’ll be using are www.sainbsury’s.co.uk, www.j-sainsbury’s.co.uk, www.google.com, etc 3.0 - FINDINGS Under this section you are going to find all the findings of my research. HISTORY OF THE COMPANY Sainsbury's Plc is a big supermarket. It sells all different kionds of foods and drinks. Sainsbury's supermarkets was established...
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...Robert Johnston Stuart Chambers Christine Harland Alan Harrison Nigel Slack Cases in Operations Management third edition Cases in Operations Management We work with leading authors to develop the strongest educational materials in operations management, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoneduc.com THIRD EDITION Cases in Operations Management Robert Johnston Warwick Business School, University of Warwick Stuart Chambers Warwick Business School, University of Warwick Christine Harland School of Management, University of Bath Alan Harrison Cranfield School of Management, Cranfield University Nigel Slack Warwick Business School, University of Warwick Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE United Kingdom and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1993 Second published 1997 Third Edition 2003 © Robert Johnston, Stuart Chambers, Christine Harland, Alan Harrison and Nigel Slack 1993, 2003 The rights of Robert Johnston, Stuart Chambers, Christine Harland, Alan Harrison...
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...provide the highest level of satisfaction to our customers. Our Vision To realise the Mission, ACI will : Provide products and services of high and consistent quality, ensuring value for money to our customers. Endeavour to attain a position of leadership in each category of our businesses. Develop our employees by encouraging empowerment and rewarding innovation. Promote an environment for learning and personal growth. Attain a high level of productivity in all our operations through effective utilisation of resources and adoption of appropriate technology. Promote inclusive growth by encouraging and assisting our distributors and suppliers in improving efficiency. Ensure superior return on investment through judicious use of resources and efficient operations, utilising our core competencies. Our Values Quality Customer Focus Innovation Fairness Transparency Continuous Improvement Annual Report 2014 Page 1 ISO 9001 Quality Management System ACI in the first company in Bangladesh to have obtained ISO 9001 Certification for Quality Management System across all categories ACI Quality Policy One of our important vision is to provide products and services of high and consistent quality, ensuring value for money to our customers. To attain the Vision ACI will: Aim to achieve business excellence by understanding, accepting, meeting and exceeding customer expectations. Follow International Standards on Quality Management System to ensure ...
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...provide the highest level of satisfaction to our customers. Our Vision To realise the Mission, ACI will : Provide products and services of high and consistent quality, ensuring value for money to our customers. Endeavour to attain a position of leadership in each category of our businesses. Develop our employees by encouraging empowerment and rewarding innovation. Promote an environment for learning and personal growth. Attain a high level of productivity in all our operations through effective utilisation of resources and adoption of appropriate technology. Promote inclusive growth by encouraging and assisting our distributors and suppliers in improving efficiency. Ensure superior return on investment through judicious use of resources and efficient operations, utilising our core competencies. Our Values Quality Customer Focus Innovation Fairness Transparency Continuous Improvement Annual Report 2014 Page 1 ISO 9001 Quality Management System ACI in the first company in Bangladesh to have obtained ISO 9001 Certification for Quality Management System across all categories ACI Quality Policy One of our important vision is to provide products and services of high and consistent quality, ensuring value for money to our customers. To attain the Vision ACI will: Aim to achieve business excellence by understanding, accepting, meeting and exceeding customer expectations. Follow International Standards on Quality Management System to ensure ...
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...Edition: 1.1 February 2002 Distance Education Course ML–302.5 Marine Terminal Operations Unit 1 Marine Terminals The three lessons in this unit will cover the topics of: • the role and function of marine terminals • terminal development • operational planning • civil engineering aspects of terminal design. Module B: Certificate in Maritime Logistics Diploma in Shipping Logistics—Jamaica Maritime Institute 1−1 Unit 1: Marine terminals Marine Terminal Operations Unit 1 ...........Activities and expectations Agenda To complete this unit, you will: • Read and study the text in this unit and any assigned passages in the Student Reader. • Apply the information by performing the Activities • Test yourself by doing the Practice Exercises and checking your answers. Resources There is no textbook for this course. All the information you require is in this Study Guide. In addition, your Student Manual lists some books that you may wish to read to expand your knowledge. Learning outcomes When you have completed this unit you will be able to: • • Explain some of the considerations in equipment selection. • Discuss the needs for storage areas. • Discuss safety and emergency response considerations. • 1−2 Describe the role and functions of marine terminals. List the broad categories of studies that are needed in planning a new terminal. Module B: Certificate in Maritime Logistics (Course...
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...Operations Management for MBAs Operations Management for MBAs Fifth Edition Jack R. Meredith Scott M. Shafer Wake Forest University VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR PROJECT EDITOR ASSOCIATE DIRECTOR OF MARKETING MARKETING MANAGER MARKETING ASSISTANT PRODUCT DESIGNER MEDIA SPECIALIST SENIOR CONTENT MANAGER SENIOR PRODUCTION EDITOR PHOTO DEPARTMENT MANAGER DESIGN DIRECTOR COVER DESIGNER PRODUCTION MANAGEMENT George Hoffman Lisé Johnson Brian Baker Amy Scholz Kelly Simmons Marissa Carroll Allison Morris Ethan Bernard Lucille Buonocore Anna Melhorn Hillary Newman Harry Nolan Wendy Lai Ingrao Associates This book was set in 10/12 ITC Garamond light by MPS Limited and printed and bound by RRD/Jefferson City. The cover was printed by RRD/Jefferson City. This book is printed on acid free paper. Copyright © 2013, 2010, 2007, 2002, 1999 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to...
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...WOMEN DEVELOPMENT AND NATIONAL POLICY ON WOMEN IN NIGERIA Olubunmi Aderemi Sokefun Abstract This paper discusses the document on women in Nigeria (National Policy on Women). Several past administrations in this country have treated women issues and affairs with calculated levity: Carefully side - tracking or blatantly refusing to accord it the necessary attention. It is now a thing to gladden the hearts of all women of Nigeria that, "after four attempts by four former heads of Nigeria's Government," Chief Obasanjo's administration finally granted government recognition to women's issues in this country. The official document .on Human Rights' issues as it relates to Nigerian women; this document is known as the NATIONAL POLICY ON WOMEN. This paper therefore focuses on the document which promises to bring delight to the heart of every woman in this country. Introduction When late Mrs. Olufunmilayo Ransome Kuti joined the vanguard team as the only nationalist and activist during the early struggle for Nigerian independence, hardly did .anybody realize then that she had a dream, a clear vision of a future Nigerian woman, that vision was crystal clear in her heart, and like a pivot, it stood firmly on three stand posts-known today as women's rights, women emancipation and women empowerment.. . Mrs. Olufunmilayo Ransome-Kuti later joined by some educated women of like minds, fought daringly and relentlessly for these three .pivotal goals of women emergency and relevance in the socio-political...
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...fundamentals of cost accounting fourth edition William N. Lanen Shannon W. anderson Michael W. Maher ® accounting The integrated solutions for Lanen/Anderson/Maher’s Fundamentals of Cost Accounting, 4e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its clear and engaging style, the Lanen solution employs the use of real-world scenarios, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. Our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Finally, McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. LearnSmart with Lanen is an introductory managerial accounting review, providing students with a refresher on these topics for their cost accounting course. PROVEN EFFECTIVE Get Connected. FEATURES Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger...
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...Comments on FUTURE SHOCK C. P. Snow: "Remarkable ... No one ought to have the nerve to pontificate on our present worries without reading it." R. Buckminster Fuller: "Cogent ... brilliant ... I hope vast numbers will read Toffler's book." Betty Friedan: "Brilliant and true ... Should be read by anyone with the responsibility of leading or participating in movements for change in America today." Marshall McLuhan: "FUTURE SHOCK ... is 'where it's at.'" Robert Rimmer, author of The Harrad Experiment: "A magnificent job ... Must reading." John Diebold: "For those who want to understand the social and psychological implications of the technological revolution, this is an incomparable book." WALL STREET JOURNAL: "Explosive ... Brilliantly formulated." LONDON DAILY EXPRESS: "Alvin Toffler has sent something of a shock-wave through Western society." LE FIGARO: "The best study of our times that I know ... Of all the books that I have read in the last 20 years, it is by far the one that has taught me the most." THE TIMES OF INDIA: "To the elite ... who often get committed to age-old institutions or material goals alone, let Toffler's FUTURE SHOCK be a lesson and a warning." MANCHESTER GUARDIAN: "An American book that will ... reshape our thinking even more radically than Galbraith's did in the 1950s ... The book is more than a book, and it will do more than send reviewers raving ... It is a spectacular outcrop of a formidable, organized intellectual effort ... For the first time in history...
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...FINAL REPORT Impact of Trade and Economic Policy Reforms on Key Sectors of the Egyptian Economy PREPARED BY ATR Project SUBMITTED TO USAID/Cairo Ministry of Foreign Trade SUBMITTED BY Nathan Associates UNDER CONTRACT NO. PCE-I-00-98-00016-00 Task Order 827 2 April 2004 Contents Executive Summary Egypt’s Economy in Relation to the Global Marketplace Trade Policy and the International Trade Regime Impact of Trade Regime Changes on Subsectors Conclusions Next Steps 1. Introduction 2. Egypt’s Economy and Its Place in the Global Arena Egyptian Economy Today Structure of the Economy Labor force, Employment and Unemployment Macroeconomy and Balance of Payments Trade Patterns Macroeconomic and Trade Policy Reform Current Challenges Distinguishing Characteristics of Egypt’s Economy Water Resources and Growing Population Pressure Oil and Natural Gas Geographical Location Egyptian Culture Higher Education Socialism and Its Aftermath Egypt’s Comparative Advantage in the Global Economy Changing Global Economy Egypt’s Economy in Relation to Three Waves of Globalization Revealed Competitive Advantage Analysis v vi viii xi xiv xvi 1 5 5 5 7 8 10 12 13 14 14 16 16 16 17 18 19 19 22 25 II 3. Trade Policy and the International Trade Regime Current Trade Regime in Egypt Tariff Structure Non-tariff Barriers to Trade Multilateral, Regional, and Bilateral Agreements Multilateral Agreements Regional Agreements Bilateral Agreements Trade Regimes of Major Trading...
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...be understood by a wider audience. Thousands of Ten-Day MBA readers have proven it! Readers are applying their MBA knowledge every day to their own business situations. Not only useful in the United States, The Ten-Day MBA has been translated into many languages around the world. So many people are curious about business education, including doctors, lawyers, businesspeople, and aspiring MBAs. This book answers their questions. The Ten-Day MBA really delivers useful information quickly and easily. Current MBA students have written me that they even use the book to review for exams. Ten-Day MBAs are “walking the walk and talking the talk” of MBAs every business day. It’s proven that this book can work for you. Written for the impatient student, The Ten-Day MBA allows readers to really grasp the fundamentals of an MBA without losing two years’ wages and incurring an $80,000 debt for tuition and expenses. Prospective MBAs can use this book to see if a two-year investment is worth their while; those about to enter business school can get a big head start on the competition; and those of you who cannot find the time or the money can get at least $20,000 of MBA education at 99 percent off...
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