Calling all jobs: An introduction to the automatic machine age

https://stars.library.ucf.edu/prism/1729/thumbnail.jp

Cost accounting for brass manufacturers, Final report on the preparation of a uniform cost accounting system

The following report of the Special Cost Committee, appointed by the Permanent Cost Committee at the meeting held at the Congress Hotel, Chicago, May 22nd and 23rd, 1917, outlines a Uniform Cost Finding System that will adequately meet the needs of Brass Manufacturers. It has been constantly borne in mind by this Committee that this Uniform Cost Finding System must be as applicable to the small manufacturer as to the large one, and we believe that a careful study of this report will bear out the statement that it will meet the requirements of any brass manufacturer, regardless of the size of his plant. In considering a Uniform Cost Finding System, its relation to other phases of the business of manufacturing must be taken into consideration. There is production work, which consists of planning the work to be performed in the factory, and the issuing of instructions covering it; control of labor and pay-roll department. Then there is Purchasing, Inspecting, Receiving, General Accounting and Shipping. It has been the aim of this Committee to confine its recommendations to actual cost finding as much as possible, although occasional references to Production and General Accounting will be found. By this is meant, the general books should reflect in total what the cost accounts represent in detailâ⠡¬â€�in other words, the accounts in the general books must be so arranged that the detailed charges and credits turned in monthly by the Cost Department can be posted directly to the general account affected. The accounts in the general books must be of sufficient detail to overcome the bad practice of charging many items to General Expense that really deserve separate accounts

Towards sustainable agriculture: fossil-free ammonia

Citation: Pfromm, P. H. (2017). Towards sustainable agriculture: Fossil-free ammonia. Journal of Renewable and Sustainable Energy, 9(3), 034702. https://doi.org/10.1063/1.4985090About 40% of our food would not exist without synthetic ammonia (NH3) for fertilization. Yet, NH3 production is energy intensive. About 2% of the world's commercial energy is consumed as fossil fuels for NH3 synthesis based on the century-old Haber-Bosch (H.-B.) process. The state of the art and the opportunities for reducing the fossil energy footprint of industrial H.-B. NH3 synthesis are discussed. It is shown that even a hypothetical utterly revolutionary H.-B. catalyst could not significantly reduce the energy demand of H.-B. NH3 as this is governed by hydrogen production. Renewable energy-enabled, fossil-free NH3 synthesis is then evaluated based on the exceptional and continuing cost decline of renewable electricity. H.-B. syngas (H2, N2) is assumed to be produced by electrolysis and cryogenic air separation, and then supplied to an existing H.-B. synthesis loop. Fossil-free NH3 could be produced for energy costs of about $232 per tonne NH3 without claiming any economic benefits for the avoidance of about 1.5 tonnes of CO2 released per tonne NH3 compared to the most efficient H.-B. implementations. Research into alternatives to the H.-B. process might be best targeted at emerging markets with currently little NH3 synthesis capacity but significant future population growth such as Africa. Reduced capital intensity, good scale-down economics, tolerance for process upsets and contamination, and intermittent operability are some desirable characteristics of NH3 synthesis in less developed markets, and for stranded resources. Processes that are fundamentally different from H.-B. may come to the fore under these specific boundary conditions

Comment letters to the National Commission on Commission on Fraudulent Financial Reporting, 1987 (Treadway Commission) Vol. 2

https://egrove.olemiss.edu/aicpa_sop/1662/thumbnail.jp

American War Posters

Black & white poster features comic-book style drawings of machinery used to produce airplanes. In the upper right corner is an image of Uncle Sam pointing out to some people a flying military airplane which is seen through a large "hole" drawn in the poster

American industries

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