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81 procedure
♦voorbeelden:volgens een nieuwe procedure te werk gaan • work according to a new methodstandaard procedure • standard procedurede voorgeschreven procedure • the regular procedurebij een sollicitatie de procedure volgen • follow the normal application procedureeen procedure tegen iemand aanspannen • start legal proceedings against someone -
82 amortization
Fin1. a method of recovering (deducting or writing off) the capital costs of intangible assets over a fixed period of time.EXAMPLEFor tax purposes, the distinction is not always made between amortization and depreciation, yet amortization remains a viable financial accounting concept in its own right.It is computed using the straight-line method of depreciation: divide the initial cost of the intangible asset by the estimated useful life of that asset.Initial cost/useful life = amortization per yearFor example, if it costs $10,000 to acquire a patent and it has an estimated useful life of 10 years, the amortized amount per year is $1,000.$10,000/10 = $1,000 per yearThe amount of amortization accumulated since the asset was acquired appears on the organization’s balance sheet as a deduction under the amortized asset.While that formula is straightforward, amortization can also incorporate a variety of noncash charges to net earnings and/or asset values, such as depletion, write-offs, prepaid expenses, and deferred charges. Accordingly, there are many rules to regulate how these charges appear on financial statements. The rules are different in each country, and are occasionally changed, so it is necessary to stay abreast of them and rely on expert advice.For financial reporting purposes, an intangible asset is amortized over a period of years. The amortizable life—“useful life”—of an intangible asset is the period over which it gives economic benefit.Intangibles that can be amortized can include:Copyrights, based on the amount paid either to purchase them or to develop them internally, plus the costs incurred in producing the work (wages or materials, for example). At present, a copyright is granted to a corporation for 75 years, and to an individual for the life of the author plus 50 years. However, the estimated useful life of a copyright is usually far less than its legal life, and it is generally amortized over a fairly short period;Cost of a franchise, including any fees paid to the franchiser, as well legal costs or expenses incurred in the acquisition. A franchise granted for a limited period should be amortized over its life. If the franchise has an indefinite life, it should be amortized over a reasonable period not to exceed 40 years;Covenants not to compete: an agreement by the seller of a business not to engage in a competing business in a certain area for a specific period of time. The cost of the not-tocompete covenant should be amortized over the period covered by the covenant unless its estimated economic life is expected to be less;Easement costs that grant a right of way may be amortized if there is a limited and specified life; Organization costs incurred when forming a corporation or a partnership, including legal fees, accounting services, incorporation fees, and other related services.Organization costs are usually amortized over 60 months;Patents, both those developed internally and those purchased. If developed internally, a patent’s “amortizable basis” includes legal fees incurred during the application process. A patent should be amortized over its legal life or its economic life, whichever is the shorter;Trademarks, brands, and trade names, which should be written off over a period not to exceed 40 years;Other types of property that may be amortized include certain intangible drilling costs, circulation costs, mine development costs, pollution control facilities, and reforestation expenditures;Certain intangibles cannot be amortized, but may be depreciated using a straight-line approach if they have “determinable” useful life. Because the rules are different in each country and are subject to change, it is essential to rely on specialist advice.2. the repayment of the principal and interest on a loan in equal amounts over a period of time -
83 Gestetner, David
SUBJECT AREA: Paper and printing[br]b. March 1854 Csorna, Hungaryd. 8 March 1939 Nice, France[br]Hungarian/British pioneer of stencil duplicating.[br]For the first twenty-five years of his life, Gestetner was a rolling stone and accordingly gathered no moss. Leaving school in 1867, he began working for an uncle in Sopron, making sausages. Four years later he apprenticed himself to another uncle, a stockbroker, in Vienna. The financial crisis of 1873 prompted a move to a restaurant, also in the family, but tiring of a menial existence, he emigrated to the USA, travelling steerage. He began to earn a living by selling Japanese kites: these were made of strong Japanese paper coated with lacquer, and he noted their long fibres and great strength, an observation that was later to prove useful when he was searching for a suitable medium for stencil duplicating. However, he did not prosper in the USA and he returned to Europe, first to Vienna and finally to London in 1879. He took a job with Fairholme \& Co., stationers in Shoe Lane, off Holborn; at last Gestetner found an outlet for his inventive genius and he began his life's work in developing stencil duplicating. His first patent was in 1879 for an application of the hectograph, an early method of duplicating documents. In 1881, he patented the toothed-wheel pen, or Cyclostyle, which made good ink-passing perforations in the stencil paper, with which he was able to pioneer the first practicable form of stencil duplicating. He then adopted a better stencil tissue of Japanese paper coated with wax, and later an improved form of pen. This assured the success of Gestetner's form of stencil duplicating and it became established practice in offices in the late 1880s. Gestetner began to manufacture the apparatus in premises in Sun Street, at first under the name of Fairholme, since they had defrayed the patent expenses and otherwise supported him financially, in return for which Gestetner assigned them his patent rights. In 1882 he patented the wheel pen in the USA and appointed an agent to sell the equipment there. In 1884 he moved to larger premises, and three years later to still larger premises. The introduction of the typewriter prompted modifications that enabled stencil duplicating to become both the standard means of printing short runs of copy and an essential piece of equipment in offices. Before the First World War, Gestetner's products were being sold around the world; in fact he created one of the first truly international distribution networks. He finally moved to a large factory to the north-east of London: when his company went public in 1929, it had a share capital of nearly £750,000. It was only with the development of electrostatic photocopying and small office offset litho machines that stencil duplicating began to decline in the 1960s. The firm David Gestetner had founded adapted to the new conditions and prospers still, under the direction of his grandson and namesake.[br]Further ReadingW.B.Proudfoot, 1972, The Origin of Stencil Duplicating London: Hutchinson (gives a good account of the method and the development of the Gestetner process, together with some details of his life).H.V.Culpan, 1951, "The House of Gestetner", in Gestetner 70th Anniversary Celebration Brochure, London: Gestetner.LRD -
84 Perkins, Jacob
[br]b. 9 July 1766 Newburyport, Massachusetts, USAd. 30 July 1849 London, England[br]American inventor of a nail-making machine and a method of printing banknotes, investigator of the use of steam at very high pressures.[br]Perkins's occupation was that of a gold-and silversmith; while he does not seem to have followed this after 1800, however, it gave him the skills in working metals which he would continue to employ in his inventions. He had been working in America for four years before he patented his nail-making machine in 1796. At the time there was a great shortage of nails because only hand-forged ones were available. By 1800, other people had followed his example and produced automatic nail-making machines, but in 1811 Perkins' improved machines were introduced to England by J.C. Dyer. Eventually Perkins had twenty-one American patents for a range of inventions in his name.In 1799 Perkins invented a system of engraving steel plates for printing banknotes, which became the foundation of modern siderographic work. It discouraged forging and was adopted by many banking houses, including the Federal Government when the Second United States Bank was inaugurated in 1816. This led Perkins to move to Philadelphia. In the intervening years, Perkins had improved his nail-making machine, invented a machine for graining morocco leather in 1809, a fire-engine in 1812, a letter-lock for bank vaults and improved methods of rolling out spoons in 1813, and improved armament and equipment for naval ships from 1812 to 1815.It was in Philadelphia that Perkins became interested in the steam engine, when he met Oliver Evans, who had pioneered the use of high-pressure steam. He became a member of the American Philosophical Society and conducted experiments on the compressibility of water before a committee of that society. Perkins claimed to have liquified air during his experiments in 1822 and, if so, was the real discoverer of the liquification of gases. In 1819 he came to England to demonstrate his forgery-proof system of printing banknotes, but the Bank of England was the only one which did not adopt his system.While in London, Perkins began to experiment with the highest steam pressures used up to that time and in 1822 took out his first of nineteen British patents. This was followed by another in 1823 for a 10 hp (7.5 kW) engine with only 2 in. (51 mm) bore, 12 in. (305 mm) stroke but a pressure of 500 psi (35 kg/cm2), for which he claimed exceptional economy. After 1826, Perkins abandoned his drum boiler for iron tubes and steam pressures of 1,500 psi (105 kg/cm2), but the materials would not withstand such pressures or temperatures for long. It was in that same year that he patented a form of uniflow cylinder that was later taken up by L.J. Todd. One of his engines ran for five days, continuously pumping water at St Katherine's docks, but Perkins could not raise more finance to continue his experiments.In 1823 one his high-pressure hot-water systems was installed to heat the Duke of Wellington's house at Stratfield Saye and it acquired a considerable vogue, being used by Sir John Soane, among others. In 1834 Perkins patented a compression ice-making apparatus, but it did not succeed commercially because ice was imported more cheaply from Norway as ballast for sailing ships. Perkins was often dubbed "the American inventor" because his inquisitive personality allied to his inventive ingenuity enabled him to solve so many mechanical challenges.[br]Further ReadingHistorical Society of Pennsylvania, 1943, biography which appeared previously as a shortened version in the Transactions of the Newcomen Society 24.D.Bathe and G.Bathe, 1943–5, "The contribution of Jacob Perkins to science and engineering", Transactions of the Newcomen Society 24.D.S.L.Cardwell, 1971, From Watt to Clausius. The Rise of Thermodynamics in the Early Industrial Age, London: Heinemann (includes comments on the importance of Perkins's steam engine).A.F.Dufton, 1940–1, "Early application of engineering to warming of buildings", Transactions of the Newcomen Society 21 (includes a note on Perkins's application of a high-pressure hot-water heating system).RLH -
85 Smith, Sir Francis Pettit
SUBJECT AREA: Ports and shipping[br]b. 9 February 1808 Copperhurst Farm, near Hythe, Kent, Englandd. 12 February 1874 South Kensington, London, England[br]English inventor of the screw propeller.[br]Smith was the only son of Charles Smith, Postmaster at Hythe, and his wife Sarah (née Pettit). After education at a private school in Ashford, Kent, he took to farming, first on Romney Marsh, then at Hendon, Middlesex. As a boy, he showed much skill in the construction of model boats, especially in devising their means of propulsion. He maintained this interest into adult life and in 1835 he made a model propelled by a screw driven by a spring. This worked so well that he became convinced that the screw propeller offered a better method of propulsion than the paddle wheels that were then in general use. This notion so fired his enthusiasm that he virtually gave up farming to devote himself to perfecting his invention. The following year he produced a better model, which he successfully demonstrated to friends on his farm at Hendon and afterwards to the public at the Adelaide Gallery in London. On 31 May 1836 Smith was granted a patent for the propulsion of vessels by means of a screw.The idea of screw propulsion was not new, however, for it had been mooted as early as the seventeenth century and since then several proposals had been advanced, but without successful practical application. Indeed, simultaneously but quite independently of Smith, the Swedish engineer John Ericsson had invented the ship's propeller and obtained a patent on 13 July 1836, just weeks after Smith. But Smith was completely unaware of this and pursued his own device in the belief that he was the sole inventor.With some financial and technical backing, Smith was able to construct a 10 ton boat driven by a screw and powered by a steam engine of about 6 hp (4.5 kW). After showing it off to the public, Smith tried it out at sea, from Ramsgate round to Dover and Hythe, returning in stormy weather. The screw performed well in both calm and rough water. The engineering world seemed opposed to the new method of propulsion, but the Admiralty gave cautious encouragement in 1839 by ordering that the 237 ton Archimedes be equipped with a screw. It showed itself superior to the Vulcan, one of the fastest paddle-driven ships in the Navy. The ship was put through its paces in several ports, including Bristol, where Isambard Kingdom Brunel was constructing his Great Britain, the first large iron ocean-going vessel. Brunel was so impressed that he adapted his ship for screw propulsion.Meanwhile, in spite of favourable reports, the Admiralty were dragging their feet and ordered further trials, fitting Smith's four-bladed propeller to the Rattler, then under construction and completed in 1844. The trials were a complete success and propelled their lordships of the Admiralty to a decision to equip twenty ships with screw propulsion, under Smith's supervision.At last the superiority of screw propulsion was generally accepted and virtually universally adopted. Yet Smith gained little financial reward for his invention and in 1850 he retired to Guernsey to resume his farming life. In 1860 financial pressures compelled him to accept the position of Curator of Patent Models at the Patent Museum in South Kensington, London, a post he held until his death. Belated recognition by the Government, then headed by Lord Palmerston, came in 1855 with the grant of an annual pension of £200. Two years later Smith received unofficial recognition when he was presented with a national testimonial, consisting of a service of plate and nearly £3,000 in cash subscribed largely by the shipbuilding and engineering community. Finally, in 1871 Smith was honoured with a knighthood.[br]Principal Honours and DistinctionsKnighted 1871.Further ReadingObituary, 1874, Illustrated London News (7 February).1856, On the Invention and Progress of the Screw Propeller, London (provides biographical details).Smith and his invention are referred to in papers in Transactions of the Newcomen Society, 14 (1934): 9; 19 (1939): 145–8, 155–7, 161–4, 237–9.LRDBiographical history of technology > Smith, Sir Francis Pettit
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86 Whitney, Eli
[br]b. 8 December 1765 Westborough, Massachusetts, USAd. 8 January 1825 New Haven, Connecticut, USA[br]American inventor of the cotton gin and manufacturer of firearms.[br]The son of a prosperous farmer, Eli Whitney as a teenager showed more interest in mechanics than school work. At the age of 15 he began an enterprise business manufacturing nails in his father's workshop, even having to hire help to fulfil his orders. He later determined to acquire a university education and, his father having declined to provide funds, he taught at local schools to obtain the means to attend Leicester Academy, Massachusetts, in preparation for his entry to Yale in 1789. He graduated in 1792 and then decided to study law. He accepted a position in Georgia as a tutor that would have given him time for study; this post did not materialize, but on his journey south he met General Nathanael Greene's widow and the manager of her plantations, Phineas Miller (1764–1803). A feature of agriculture in the southern states was that the land was unsuitable for long-staple cotton but could yield large crops of green-seed cotton. Green-seed cotton was difficult to separate from its seed, and when Whitney learned of the problem in 1793 he quickly devised a machine known as the cotton gin, which provided an effective solution. He formed a partnership with Miller to manufacture the gin and in 1794 obtained a patent. This invention made possible the extraordinary growth of the cotton industry in the United States, but the patent was widely infringed and it was not until 1807, after amendment of the patent laws, that Whitney was able to obtain a favourable decision in the courts and some financial return.In 1798 Whitney was in financial difficulties following the failure of the initial legal action against infringement of the cotton gin patent, but in that year he obtained a government contract to supply 10,000 muskets within two years with generous advance payments. He built a factory at New Haven, Connecticut, and proposed to use a new method of manufacture, perhaps the first application of the system of interchangeable parts. He failed to supply the firearms in the specified time, and in fact the first 500 guns were not delivered until 1801 and the full contract was not completed until 1809.In 1812 Whitney made application for a renewal of his cotton gin patent, but this was refused. In the same year, however, he obtained a second contract from the Government for 15,000 firearms and a similar one from New York State which ensured the success of his business.[br]Further ReadingJ.Mirsky and A.Nevins, 1952, The World of Eli Whitney, New York (a good biography). P.J.Federico, 1960, "Records of Eli Whitney's cotton gin patent", Technology and Culture 1: 168–76 (for details of the cotton gin patent).R.S.Woodbury, 1960, The legend of Eli Whitney and interchangeable parts', Technology and Culture 1:235–53 (challenges the traditional view of Eli Whitney as the sole originator of the "American" system of manufacture).See also Technology and Culture 14(1973):592–8; 18(1977):146–8; 19(1978):609–11.RTS -
87 более поздний
•The method has been used by subsequent investigators.
•A more recent development is the application of similar genetic principles to...
* * *Более поздний-- Preliminary indications were that a comparison of the initial and later-time noise was a good measure of the thickness of an ash deposit.Русско-английский научно-технический словарь переводчика > более поздний
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88 более поздний
•The method has been used by subsequent investigators.
•A more recent development is the application of similar genetic principles to...
Русско-английский научно-технический словарь переводчика > более поздний
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89 исключать
•This eliminates a number of constants.
•This term can be eliminated from the set of equations.
•It would be possible to omit the transistor amplifier in this case.
•The price of these torches rules out (or excludes) their application by smaller shops.
•The general types of assembly methods do not rule out combinations of different types in producing the same product.
•This does not preclude the use of a particular method.
Русско-английский научно-технический словарь переводчика > исключать
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90 поэтому
•It is not surprising, then, that...
•Much of the light is directed upward and so is lost.
•Thus we can write:...
•The cross-bedding is usually concave upward; this being so, one can tell...
•The reactions are usually rapid and in consequence (or as a consequence) have wide application in diagnosis.
•Because of this, the refraction method is known as...
•Heavy water is the oxide of the hydrogen isotope deuterium and hence (or therefore, or consequently) is called deuterium oxide.
Русско-английский научно-технический словарь переводчика > поэтому
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91 применяться
•This process is employed (or used) by our firm.
•Unique processes and equipment have been successfully applied in the mining of...
•The spectrometer can be applied to the measurement of...
•This term also applies to reactions involving...
•A system such as this is already in operation at repair shops.
•This method is in use [or is being used (or applied)] at...
•The charge-coupling principle can be applied to fulfil a number of information-processing requirements.
•Experimental procedures in heterogeneous catalysis involve specialized techniques.
•Various types of antennas find use (or application) in Doppler radar.
Русско-английский научно-технический словарь переводчика > применяться
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92 благодаря применению данного метода
Универсальный русско-английский словарь > благодаря применению данного метода
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93 внедрение поточного метода
1) Engineering: application of the straight-line flow method2) Economy: productionizing (при производстве малых серий)Универсальный русско-английский словарь > внедрение поточного метода
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94 использование метода нагрузки-вымывания при исследовании выхода из клеток печени образующегося в ней
Универсальный русско-английский словарь > использование метода нагрузки-вымывания при исследовании выхода из клеток печени образующегося в ней
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95 кюветно-аппликационное применение пелоидов
Универсальный русско-английский словарь > кюветно-аппликационное применение пелоидов
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96 метод применения
Construction: method of application -
97 нанесение покрытия распылением
1) Metallurgy: spray coating2) Polymers: spray application, spray-up, spraying methodУниверсальный русско-английский словарь > нанесение покрытия распылением
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98 подготовить почву для нового метода лечения
Универсальный русско-английский словарь > подготовить почву для нового метода лечения
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99 применение метода
Makarov: application of method -
100 система
1) General subject: formation, formulary, frame, method, pattern, plan, rationale, sagene, scheme (воззрений и т.п.), scheme, set, set-up, система национальной противоракетной обороны2) Geology: series, swarm, system (геологическая)5) Agriculture: water conveyance and delivery efficiency6) Construction: ram-and-cable system7) Mathematics: assembly, class, collection, conception, ensemble, family, model (short for), whole8) Law: constitutional frame, economy, framework, legal frame, regularity9) Economy: standard11) Diplomatic term: (денежная) standard12) Forestry: rule13) Music: staff system14) Polygraphy: train15) Psychology: order16) Electronics: loop17) Information technology: application( прикладная), combination, reasoning system, repertoire, repertory18) Oil: arrangement, pattern (размещения скважин), syst19) Immunology: nomenclature20) Astronautics: environment21) Geophysics: configuration22) Food industry: solid-liquid system23) Atomic energy: ram and cable system24) Metrology: scheme (например, мероприятий), set (например, уравнений)25) Business: setup26) Solar energy: network28) Automation: CAD/CAM/CAE system, major piece29) Robots: operator guide system31) Aviation medicine: apparatus (живого организма)32) Psychoanalysis: theoreticalism, theosopheme33) Makarov: assemblage, chain (напр. станций), chain (напр., станций), institution, manifold, net-work, organization, policy, range, set (напр. ур-ний), set (напр., ур-ний), suite, works36) Mountain climbing: harness (страховочная)
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