Commodities and Transactions Exempt From Consumption Taxes

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use. An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new. In this work, a comparison is made between the introduction of value stream analysis on production and planning. This has been done through a case study at ABB Robotics. On this case study a value stream analysis has been made on the planning part of ABB Robotics and the part of the factory floor manufacturing the control cabinets of the robots. The purpose of the performance was to create an understanding of the similarities and differences that exist in the application of value stream analysis on production and planning. The case study has been made based on the current literature available on the subject. The literature has then been reviewed critically, based on the differences and similarities shown by the performed case study. Based on an analysis of the results from the case study, several conclusions were drawn and reflected over taking into account the existing literature. Conclusions drawn from the study, questions the existing literature's critical attitude to the method. Critical review is important at this situation because it is a new method and much proof, that it is properly functioning, does not yet exist. The study mentions that value stream analysis of planning is not always relevant. The interest of the method depends on the type of business and its customers' needs. For a company where the lead time of the planning part of the company is not of great importance to the customer’s value stream mapping is not interesting to apply. The application of value stream analysis is much more complex and time-consuming according to the study and therefore it is not always worthwhile to use the method.Värdeflödesanalys är ett verktyg som används i stor utsträckning i dagsläget. Det är ett bra verktyg som används för att uppnå arbete som följer teorier kring lean produktion. Verktyget används däremot endast frekvent på producerande delar av en organisation och metoden är också framtagen begrundat på den typen av användning. På senare tid har ett intresse skapats för att applicera metoden även på administrativa delar av ett företag. Med administrativ del av företaget menas själva planerande delen av företaget som står för råvaruhemtagning, ordermottagning, kundkontakt, kontakt med produktion och andra steg som görs kring själva fabriksgolvet. Alltså det arbete som sker på företagets kontor. Eftersom att metoden att applicera värdeflödesanalys på planeringen är relativt ny är också kunskaperna kring området bristande. I detta arbete görs en jämförelse mellan att införa värdeflödesanalys på produktionen respektive planeringen. Det har gjorts genom en fallstudie på ABB Robotics. Under fallstudien har en värdeflödesanalys utförts på produktionen av styrskåp till robotar samt kontoret på ABB Robotics. Syftet med utförandet har varit att skapa en förståelse för de skillnader som finns vid appliceringen av värdeflödesanalys på produktion och planering. Fallstudien har utförts med hjälp av den litteratur som finns kring ämnet idag. Därefter har litteraturen granskats kritiskt utifrån de skillnader som visades genom den utförda fallstudien. Utifrån analys av fallstudiens resultat har flera slutsatser dragits och reflekterats över med hänsyn tagen till befintlig litteratur. Slutsatser som dragits utifrån det ifrågasätter den befintliga litteraturens kritiska förhållning till metoden. Kritisk granskning av metoden är viktig eftersom att den är ny och bevis på att den är väl fungerande ännu inte existerar i stor utsträckning. Studien nämner att införandet av värdeflödesanalys på planering inte alltid är relevant. Intresset för metoden beror på typ av företag och hur dess kunders behov ser ut. För ett företag där ledtiden på planeringen inte har någon större betydelse för kunden är värdeflödesanalys heller inte intressant att applicera. Appliceringen av värdeflödesanalys är mycket mer komplex och tidskrävande enligt studien och därför är det också inte alltid lönt att använda metoden

A revised checklist of Hawaiian mosses

A revised and updated literature-based checklist of Hawaiian mosses is presented. Geographic coverage includes the eight main Hawaiian Islands; the Northwestern Hawaiian Islands are excluded. The checklist is alphabetically ordered by scientific names; the family is noted for each genus. Synonyms and misapplied names are cross-referenced to the accepted names. A bibliography of supporting references is included

TDRSS momentum unload planning

A knowledge-based system is described which monitors TDRSS telemetry for problems in the momentum unload procedure. The system displays TDRSS telemetry and commands in real time via X-windows. The system constructs a momentum unload plan which agrees with the preferences of the attitude control specialists and the momentum growth characteristics of the individual spacecraft. During the execution of the plan, the system monitors the progress of the procedure and watches for unexpected problems

Black Girl Glare: Uplifting and edifying your sister

The purpose of this proposal is to use original spoken word poetry to illustrate the challenges black women face with social support. The poetry will highlight the unspoken black girl glare that many women project onto each other largely due to internalized oppression and racism. The psychosocial manifestation of this internalization is low self-esteem, lack of awareness, and general insecurities. The presenters will use elements of Cognitive Behavioral Therapy (CBT) to assist participants with developing cognitive awareness, increasing their knowledge and skills to edify themselves and their sisters

The Spectral Energy Distribution of Dust Emission in the Edge-on spiral galaxy NGC 4631 as seen with Spitzer and the James Clerk Maxwell telescope

We explore variations in dust emission within the edge-on Sd spiral galaxy NGC 4631 using 3.6-160 μm Spitzer Space Telescope data and 450-850 μm JCMT data with the goals of understanding the relation between PAHs and dust emission, studying the variations in the colors of the dust emission, and searching for possible excess submillimeter emission compared to what is expected from dust models extrapolated from far-infrared wavelengths. The 8 μm PAH emission correlates best with 24 μm hot dust emission on 1.7 kpc scales, but the relation breaks down on 650 pc scales, possibly because of differences in the mean free paths between photons that excite the PAHs and photons that heat the dust and possibly because the PAHs are destroyed by the hard radiation fields within some star formation regions. The ratio of 8 μm PAH emission to 160 μm cool dust emission appears to vary as a function of radius. The 70 μm/160 μm and 160 μm/450 μm flux density ratios are remarkably constant even though the surface brightnesses vary by factors of 25, which suggests that the emission is from dust heated by a nearly uniform radiation field. Globally, we find an excess of 850-1230 μm emission relative to what would be predicted by dust models. The 850 μm excess is highest in regions with low 160 μm surface brightnesses, although the magnitude depends on the model fit to the data. We rule out variable emissivity functions or ~4 K dust as the possible origins of this 850 μm emission, but we do discuss the other possible mechanisms that could produce the emission

Population phenomena inflate genetic associations of complex social traits

Heritability, genetic correlation, and genetic associations estimated from samples of unrelated individuals are often perceived as confirmation that genotype causes the phenotype(s). However, these estimates can arise from indirect mechanisms due to population phenomena including population stratification, dynastic effects, and assortative mating. We introduce these, describe how they can bias or inflate genotype-phenotype associations, and demonstrate methods that can be used to assess their presence. Using data on educational achievement and parental socioeconomic position as an exemplar, we demonstrate that both heritability and genetic correlation may be biased estimates of the causal contribution of genotype. These results highlight the limitations of genotype-phenotype estimates obtained from samples of unrelated individuals. Use of these methods in combination with family-based designs may offer researchers greater opportunities to explore the mechanisms driving genotype-phenotype associations and identify factors underlying bias in estimates