How should a company account for the legal costs of formation? Should the accounting treatment be the same as that for underwritten and other share issue costs? Generally it is recorded as the asset but as it does not have any economic future benefits to the company and it occurs only once so it should be treated as intangible assets. Under paragraph 69 of AASB 138‚ intangible assets does not allow the initial cost to be treated as an asset which needs to be treated as an expense and should be
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Agile Manufacturing In 1991‚ an industry-led study‚ sponsored by the United States Navy Mantech Program‚ and supported by the Iacocca Institute at Lehigh University in the United States‚ was conducted in order to originate a new paradigm for successful manufacturing enterprises. The report of that study‚ entitled “21st Century Manufacturing Enterprise Strategy”‚ coined the term “agile manufacturing” History of Agile Manufacturing The report which is entitled “21st Century Manufacturing Enterprise
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ME 686: Micro-manufacturing Assignment 1 Study the effects of process parameters (speed‚ feed‚ depth of cut etc.) associated with SPDT for manufacturing of micro lens let arrays. Also find out the ranges of these process parameters and values of optimal process parameters. Submitted by: Marmeek Kishor Kumar Kosambia (09010332) Submitted to : Dr. S.N. Joshi Date of Submission: 17/01/13 Introduction A microlens array is composed of a series of micro lens distributed in a regular pattern
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an arrangement of different aspects of manufacturing in an appropriate manner as to achieve desired production results. Facility layout considers available space‚ final product‚ safety of users and facility and convenience of operations.An effective facility layout ensures that there is a smooth and steady flow of production material‚ equipment and manpower at minimum cost. Facility layout looks at physical allocation of space for economic activity in the plant. Therefore‚ main objective of the facility
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Product feasibility report: Cogeneration Plant I. INTRODUCTION Product to be manufactured: Cogeneration Plant For Sugar Mills: Biomass is the most promising alternative fuel. Agro-waste and agro industrial products have today been recognized as ‘modern’ bio-mass material which can be converted directly into useful forms of energy. Bio-mass has the crucial advantage of being environment friendly. Bagasse is a captive bio-mass. In India‚ there are 478 sugar mills
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Amanda Medina-6600115 Mahesh Sharma Section J Case Study Case A: Reshoring Manufacturing: Coming Home Q A1: If you are the Chief Supply Chain Officer (CSCO) of a manufacturing company‚ what are the three major factors that you would argue to convince the Board of Directors in support of moving manufacturing back to Canada? Justify your answer. As the Chief Supply Chain Officer of a manufacturing company‚ the three major factors of moving manufacturing back to Canadawould be: the excess costs‚ the
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We are engaged in trading of Angel Wing (Diwal). Attached herewith is the picture of Angel Wing. It is a rare edible shell found in Capiz Province‚ Philippines and can be airshipped live in a waterless styrofoam boxes wihin 16 hours. contact us for more information. | Contact: Nick Villarruz | | City: Roxas‚ Capiz | | Tel: 36 522 2930 Fax: - | | Skype: Get Skype Now! | | Email: totocula@yahoo.com | | Asia World Crew Management‚ Inc. Asia World Crew Management‚ Inc. is a dynamic
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Lean Manufacturing is a very popular and successful strategy‚ which many manufacturing companies have adopted over the past 60 years. Mone Consulting Firm has been referring this method for more than 20 years at a high success rate of 99%. If implemented effectively “going lean” for Classic Cable Company will have a positive impact throughout the entire enterprise‚ by introducing attainable goals. The goals of lean manufacturing will achieve: a balanced rapid flow‚ eliminate waste and disruptions
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1. What is the status quo of the UK manufacturing? http://www.themanufacturer.com/uk-manufacturing-statistics/ SECTORS: Aerospace Industry: UK has 17% global market share (largest in Europe) This industry contributes about £11.4 billion to the UK’s GDP Turnover: £24.2 billion (2011) (Title: The Aerospace Industry‚ Author: John Bardens and Chris Rhodes‚ Last Updated: 20 November 2012) Automotive Industry: makes 1.58 million cars and commercial vehicles annually Turnover: £59 billion
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Wine retailer More Vino LTD is located in Port of Spain‚ Trinidad. It operates four subunits: wholesaling and distribution‚ a retail store‚ a bar‚ a restaurant‚ and a delivery service‚ making it a successful multilevel business. Marketing Analysis Founded in 2005 by the Stone brothers‚ More Vino strives to become one of the leading retailer and distributors of the finest local and imported wines to Trinidad. Being among the few in the industry‚ they carried the widest and exclusive selections
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