94 research outputs found

    Work of the cashier\u27s cage

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    The constantly increasing activity in the Bond business during the last year has witnessed a commensurate augmentation in the membership of this Association. The stress of business imposed internal difficulties upon new firms, among them being the regulation of their Accounting and Cashiers\u27 Departments. It is for that group of associates, rather than for the older members, that this monograph on the Work of the Cashier\u27s Cage has been prepared. It is hoped, also, that the suggestions contained in this booklet may assist the older cashiers in expediting their accounting work. The description of accounting procedure given in this book is taken, by permission of the publishers, from the author\u27s book on WALL STREET ACCOUNTING, published by The Ronald Press Company, New York, to which the reader is referred for a fuller treatment of this part of the subject

    Cost accounting

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    In our detailed consideration of this subject we will take up, first of all, the question of manufacturing costs. For the sake of having some concrete basis on which to work we will consider the, case of a cement company operating on the dry process, quarrying two raw materials, and using coal for fuel. We will assume that the operation of the plant is directed by a superintendent, and that an independent organization, reporting to the chief accounting officer in the general office, is in charge of, and responsible for, the accounting end of the work, including the handling of the Stores Department and, if possible, all the timekeeping work. It should be understood that no attempt will be made to lay down any hard and fast rules, and if any rules are formulated, it will be done only with the object of expounding and illustrating the fundamental principles on which they are based

    Evaluation of Load Transfer Restoration Techniques and Undersealing Practices

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    DTFH61-80-C-00052This report presents results of an investigation conducted to evaluate the performance of "retrofit" load transfer devices installed at a test site on I-75 in Georgia. Devices installed include dowel bars placed in slots and Double V devices placed in holes drilled along joints. Measured deflection data at the test site are compared with deflections calculated using a modified version of computer program JSLAB. The modified version of the program allows calculation of deflections of loaded slabs that are initially curled upward. Calculated results indicate that there is no clear difference in calculated responses of joints using retrofitted dowel bars and Double V devices. However, field deflection data and visual observations of test sections indicate that sections retrofitted with dowel bars are generally performing better than sections retrofitted with Double V devices. Poor performance of some of the test sections using the Double V devices is attributed to field problems encountered with use of the patching materials. These problems may preclude achievement of desirable level of performance with Double V devices. Retrofitted dowel bars can be expected to provide a desirable level of long-term performance when used with commonly available patching materials. The report also presents a synthesis of State DOT practices on undersealing of concrete pavements. Items discussed include void detection, grout materials and properties, grouting equipment, and grouting procedure. Data from Illinois and New York on performance of undersealed sections are also presented. Illinois data indicate that improvement in deflection response is obtained with undersealing only when initial deflections are high. The New York data showed that undersealing is not effective in eliminating faulting if the causative factors, especially lack of load transfer, are not eliminated. Therefore, undersealing by itself does not solve the problem of pumping and faulting. Steps must be taken to restore load transfer at joints and to eliminate saturated subbase/subgrade condition by providing effective drainage and positive joint sealing

    Dowel Placement Tolerances

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    DTFH61-80-C-00052This report presents results of an investigation conducted to develop placement tolerances for dowels at concrete pavement joints. A theoretical analysis of dowel misalignment was attempted. The purpose of the analysis was to compute restraint stresses induced in the concrete pavement for different levels of dowel misalignment. However, because of the complexity of correctly incorporating the three dimensional nature of dowel misalignment, the theoretical analysis was not completed. The effect of dowel misalignment was then investigated in the laboratory by conducting pull out tests on sections of concrete slabs incorporating a joint and dowels with different levels of misalignment. Test results are presented in this report. Test results indicate that pull out loads were relatively low for dowel misalignment levels of less than 1 inch per 18 inch length of dowel bars and a maximum joint opening of 0.25 Inches. Because of the limited amount of laboratory data, no recommendations are made to establish new acceptable levels of dowel misalignment

    Optimized Sections for Major Prestressed Concrete Bridge Girders

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    DOT-FH-11-9598The objectives of this investigation were to evaluate the latest prestressed concrete bridge girder designs being used in the United States and to determine which represent optimum designs that could be promoted as national or regional standards. Bridges built with pretensioned I- and T-sections for spans in excess of 80 ft (24.4 m) and concrete compressive strengths up to 7000 psi (48.3 MPa) were considered. Information on current designs was collected from selected highway agencies and producers throughout the United States. In all states surveyed except California, the most economical bridges for spans of 70 to 130 ft (21.3 to 39.6 m) were constructed with pretensioned bridge girders. Precast prestressed bridge girder sections inventoried were analyzed on three efficiency scales. Bulb-T's, Colorado, and Washington girders were more structurally efficient than AASHTO-PCI girders. A computer program called "BRIDGE" was developed to perform cost analyses. Parameters included girder span, girder spacing, deck thickness and concrete compressive strength. Based on relative unit costs for in-lace materials and labor, cost charts were prepared for existing Bulb-T's, Colorado, Washington and AASHTO girders, and for their modified counterparts with 6-in. (152 mm) thick webs. All girders were compared using optimum cost curves. Bulb-T's were found most cost-effective with estimated cost savings of 17% on the in-place cost of girders and deck compared to the AASHTO girders. Next most cost-effective sections were the Washington Series girders. Modified Bulb-T's are recommended for use as national standards

    Fibrous roller-compacted concrete with recycled materials - Feasibility study

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    This paper presents fundamental work done to enable fibre reinforcement of roller-compacted concrete (RCC). Procedures for mixing and casting two types of steel fibres in RCC were developed. Fresh properties, uniaxial compressive and bending behaviour were examined in a pilot study dealing with cement content, fibre type and dosage. It was found that different fibre types and dosages require different moisture contents. It is concluded that low cement content (less than 300 kg/m3) steel-fibre-reinforced roller-compacted concrete (SFR-RCC) mixes do not have sufficient paste and are prone to fibre agglomeration, hence SFR-RCC mixes richer in paste and at optimum moisture content are recommended. Mixes with cement content of 300 kg/m3 coped better with fibre reinforcement. Despite causing some loss in compressive strength, fibres help enhance the flexural performance and even SFR-RCC mixes with recycled masonry and concrete aggregates performed equally well as natural aggregate mixes. A fullscale trial has been conducted to confirm the findings. This paper is followed by a companion paper dealing with a comprehensive parametric study leading to the development of σ-ε models for SFR-RCC

    Flexural Behavior of Continuous GFRP Reinforced Concrete Beams.

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    yesThe results of testing two simply and three continuously supported concrete beams reinforced with glass fiber-reinforced polymer (GFRP) bars are presented. The amount of GFRP reinforcement was the main parameter investigated. Over and under GFRP reinforcements were applied for the simply supported concrete beams. Three different GFRP reinforcement combinations of over and under reinforcement ratios were used for the top and bottom layers of the continuous concrete beams tested. A concrete continuous beam reinforced with steel bars was also tested for comparison purposes. The experimental results revealed that over-reinforcing the bottom layer of either the simply or continuously supported GFRP beams is a key factor in controlling the width and propagation of cracks, enhancing the load capacity, and reducing the deflection of such beams. Comparisons between experimental results and those obtained from simplified methods proposed by the ACI 440 Committee show that ACI 440.1R-06 equations can reasonably predict the load capacity and deflection of the simply and continuously supported GFRP reinforced concrete beams tested

    Making the construction industry resilient to extreme weather:lessons from construction in hot weather conditions

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    The construction industry is susceptible to extreme weather events (EWEs) due to most of its activities being conducted by manual workers outdoors. Although research has been conducted on the effects of EWEs, such as flooding and snowfall, limited research has been conducted on the effects of heatwaves and hot weather conditions. Heatwaves present a somewhat different risk profile to construction, unlike EWEs such as flooding and heavy snowfall that present physical obstacles to work onsite. However, heatwaves have affected the construction industry in the UK, and construction claims have been made due to adverse weather conditions. With heatwaves being expected to occur more frequently in the coming years, the construction industry may suffer unlike any other industry during the summer months. This creates the need to investigate methods that would allow construction activities to progress during hot summer months with minimal effect on construction projects. Hence, the purpose of this paper. Regions such as the Middle East and the UAE in particular flourish with mega projects, although temperatures soar to above 40ÌŠC in the summer months. Lessons could be learnt from such countries and adapted in the UK. Interviews have been conducted with a lead representative of a client, a consultant and a contractor, all of which currently operate on UAE projects. The key findings include one of the preliminary steps taken by international construction companies operating in the UAE. This involves restructuring their entire regional team by employing management staff from countries such as Lebanon, Palestine, Iraq, and their labour force from the sub-continent such as India and Pakistan. This is not only due to the cheap wage rate but also to the ability to cope and work in such extreme hot weather conditions. The experience of individuals working in the region allows for future planning, where the difference in labour productivity during the extreme hot weather conditions is known, allowing precautionary measures to be put in place
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