Holding fixture for a hot stamping press

A hand held guide for manually positioning a work piece between the anvil rib and tool of a hot die stamping press is described. A groove completed by interchangeable cover plates attached at one end of the guide conforms to a cross sectional dimension common to similar workpieces and, with a force fit, retentively holds each of the workpieces

The Forgotten -ism

“I’d rather not. I don’t like to talk to old people. They make me uncomfortable. They kind of smell weird and make me think about death. Some of them are even racist, so I’d just rather not.” As part of my internship this summer, in which I helped to coordinate the Friday evening dinners at the Gettysburg Senior Center, putting out advertisements to “hang out with old people” wasn’t exactly an easy task. [excerpt

Price endings and consumer segmentation

Purpose – To investigate the area of price endings to determine which groups of consumers are more likely to use odd-endings as opposed to round-endings. Design/methodology/approach – A questionnaire was developed that tested respondents' use of odd-endings as opposed to round-endings dependent on classification by gender and age. Respondents were required to estimate the price they would be expected to pay in stores for six products. This methodology enabled the researchers to generate a large sample size and to encourage accuracy of response. Findings – The main finding was that there was a difference between gender groups; women were more likely to respond with odd-endings than men and hence segmenting the market is the way forward when investigating price endings. Research limitations/implications – The research only considers segmentation by gender and age. Further research needs to be undertaken to fully understand the consumer responses. Practical implications – Although the difference between 99 cents and a $1.00 is small, for high volume items this can have a significant impact on gross profit and margins, particularly for low value items. If retailers understand which groups of consumers were more likely to be attracted to the round-endings they could use this knowledge to determine the most effective prices. Originality/value – This research follows on from a price trial conducted into price endings and is the second phase of an investigation into whether odd-endings are effective. It proposes a theory that has been empirically tested and points the way forward for future research in this area

US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement

International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and New Zealand. In the United States, US Generally Accepted Accounting Principles (GAAP) is still required. However, plans are presently in place by the SEC to abandon US GAAP and to adhere to IFRS requirements by as early as for the period ending December 31, 2014. As such, it is important to introduce IFRS accounting rules in the college curriculum and make it a major component of accounting classes. This case study takes a US GAAP Prepared Cash Flow Statement and, based on the facts of the case, requires students to prepare an IFRS-based Cash Flow Statement. The need to understand both US GAAP and IFRS rules is required to adequately address this case study, which is most suitable for an Intermediary Accounting, Accounting Theory and a Financial Statement Analysis class, as well as an Investment Finance course, at the graduate level

Dipole-Field Contributions to Geometric-Phase-Induced False Electric-Dipole Moment Signals for Particles in Traps

It has been shown in an earlier publication that magnetic field gradients applied to particles in traps can induce Larmor frequency shifts that may falsely be interpreted as electric-dipole moment (EDM) signals. This study has now been extended to include nonuniform magnetic field gradients due to the presence of a local magnetic dipole. It is found that, in the high orbit-frequency regime, the magnitude of the shifts can be enhanced beyond the simple expectation of proportionality to the volume-averaged magnetic-field gradient.Comment: 2 pages, no figure

On empirical models of the upper atmosphere in the polar regions

Modified expression for exospheric temperature in Jacchia static diffusion models of upper atmosphere in polar region