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101 equipment
имущество; снаряжение; обмундирование; материальная часть; ( боевая) техника; аппаратура; технические средства; приборы; см. тж. set782 equipment — усл. личное военное снаряжение (МП)
test, measurement and diagnostic equipment — комплекс испытательно-измерительной и диагностической аппаратуры
— engineering equipment— gasoline dispensing equipment— material s-handling equipment— multichannel communications equipment— water supply equipment -
102 tower
1. башня; здание башенного типа2. пилон; опора3. вышка4. колонный аппаратair-spripping tower — башенный аэратор, аэрационная колонна
atmospheric cooling tower — градирня с естественной циркуляцией воздуха, атмосферная градирня
control tower — контрольная башня, башня управления полётами самолётов
5. монтажные леса башенного типа6. монтажная вышка, расчаленная монтажная мачтаhinged tower — качающийся пилон; шарнирно-опёртый пилон
hoist tower — башенный подъёмник; подъёмная башня
7. башенный подьёмник8. шахта лифтаsatellite tower — прислонная техническая башня для инженерного оборудования, санузлов, пожарных лестниц и вертикальных коммуникаций
spray cooling tower — градирня с орошаемой насадкой, брызгальная градирня
telecommunication tower — телекоммуникационная башня, башня-антенна телекоммуникационной сети
transmission tower — башенная опора линий связи; башенная опора ЛЭП
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103 wing
крыло; авиационное крыло, (авиа)крыло ( организационная единица) ; pl. разг. «крылья» ( нагрудный знак лётного состава) ; летать на самолёте; крыльевой60° wing — крыло с углом стреловидности 60° (по передней кромке)
75 per cent swept delta wing — треугольное крыло с углом стреловидности 75° по передней кромке
85 per cent flapped wing — крыло с закрылками на 85% размаха
cock up the wing — разг. задирать крыло вверх
give drop to a wing — уменьшать подъёмную силу крыла (на одной половине); опускать крыло
mid(-mounted, -set) wing — среднерасположенное крыло
one-sixth scale model wing — модель крыла в масштабе 1:6
shoulder(-height, -mounted) wing — высокорасположенное крыло
— aft wing— air wing— dry wing— fly wing— jet wing— top wing— wet wing— X wing -
104 depreciation
Gen Mgtan allocation of the cost of an asset over a period of time for accounting and tax purposes. Depreciation is charged against earnings, on the basis that the use of capital assets is a legitimate cost of doing business. Depreciation is also a noncash expense that is added into net income to determine cash-flow in a given accounting period.EXAMPLETo qualify for depreciation, assets must be items used in the business that wear out, become obsolete, or lose value over time from natural causes or circumstances, and they must have a useful life beyond a single tax year. Examples include vehicles, machines equipment, furnishings, and buildings, plus major additions or improvements to such assets. Some intangible assets also can be included under certain conditions. Land, personal assets, stock, leased or rented property, and a company’s employees cannot be depreciated.Straight-line depreciation is the most straightforward method. It assumes that the net cost of an asset should be written off in equal amounts over its life. The formula used is:(Original cost – scrap value)/Useful life (years)For example, if a vehicle cost $20,000 and can be expected to serve the business for seven years, its original cost would be divided by its useful life:(30,000 – 2,000)/7 = 4,000 per yearThe $4,000 becomes a depreciation expense that is reported on the company’s year-end income statement under “operation expenses.”In theory, an asset should be depreciated over the actual number of years that it will be used, according to its actual drop in value each year. At the end of each year, all the depreciation claimed to date is subtracted from its cost in order to arrive at its book value, which would equal its market value. At the end of its useful business life, any undepreciated portion would represent the salvage value for which it could be sold or scrapped.For tax purposes, some accountants prefer to use accelerated depreciation to record larger amounts of depreciation in the asset’s early years in order to reduce tax bills as soon as possible. In contrast to the straight-line method, the declining-balance method assumes that the asset depreciates more in its earlier years of use. The table opposite compares the depreciation amounts that would be available, under these two methods, for a $1,000 asset that is expected to be used for five years and then sold for $100 in scrap.The depreciation method to be used for a particular asset is fixed at the time that the asset is first placed in service. Whatever rulesor tables are in effect for that year must be followed as long as the asset is owned.Depreciation laws and regulations change frequently over the years as a result of government policy changes, so a company owning property over a long period may have to use several different depreciation methods. -
105 Carnot, Nicolas Léonard Sadi
SUBJECT AREA: Steam and internal combustion engines[br]b. 1 June 1796 Paris, Franced. 24 August 1831 Paris, France[br]French laid the foundations for modern thermodynamics through his book Réflexions sur la puissance motrice du feu when he stated that the efficiency of an engine depended on the working substance and the temperature drop between the incoming and outgoing steam.[br]Sadi was the eldest son of Lazare Carnot, who was prominent as one of Napoleon's military and civil advisers. Sadi was born in the Palais du Petit Luxembourg and grew up during the Napoleonic wars. He was tutored by his father until in 1812, at the minimum age of 16, he entered the Ecole Polytechnique to study stress analysis, mechanics, descriptive geometry and chemistry. He organized the students to fight against the allies at Vincennes in 1814. He left the Polytechnique that October and went to the Ecole du Génie at Metz as a student second lieutenant. While there, he wrote several scientific papers, but on the Restoration in 1815 he was regarded with suspicion because of the support his father had given Napoleon. In 1816, on completion of his studies, Sadi became a second lieutenant in the Metz engineering regiment and spent his time in garrison duty, drawing up plans of fortifications. He seized the chance to escape from this dull routine in 1819 through an appointment to the army general staff corps in Paris, where he took leave of absence on half pay and began further courses of study at the Sorbonne, Collège de France, Ecole des Mines and the Conservatoire des Arts et Métiers. He was inter-ested in industrial development, political economy, tax reform and the fine arts.It was not until 1821 that he began to concentrate on the steam-engine, and he soon proposed his early form of the Carnot cycle. He sought to find a general solution to cover all types of steam-engine, and reduced their operation to three basic stages: an isothermal expansion as the steam entered the cylinder; an adiabatic expansion; and an isothermal compression in the condenser. In 1824 he published his Réflexions sur la puissance motrice du feu, which was well received at the time but quickly forgotten. In it he accepted the caloric theory of heat but pointed out the impossibility of perpetual motion. His main contribution to a correct understanding of a heat engine, however, lay in his suggestion that power can be produced only where there exists a temperature difference due "not to an actual consumption of caloric but to its transportation from a warm body to a cold body". He used the analogy of a water-wheel with the water falling around its circumference. He proposed the true Carnot cycle with the addition of a final adiabatic compression in which motive power was con sumed to heat the gas to its original incoming temperature and so closed the cycle. He realized the importance of beginning with the temperature of the fire and not the steam in the boiler. These ideas were not taken up in the study of thermodynartiics until after Sadi's death when B.P.E.Clapeyron discovered his book in 1834.In 1824 Sadi was recalled to military service as a staff captain, but he resigned in 1828 to devote his time to physics and economics. He continued his work on steam-engines and began to develop a kinetic theory of heat. In 1831 he was investigating the physical properties of gases and vapours, especially the relationship between temperature and pressure. In June 1832 he contracted scarlet fever, which was followed by "brain fever". He made a partial recovery, but that August he fell victim to a cholera epidemic to which he quickly succumbed.[br]Bibliography1824, Réflexions sur la puissance motrice du feu; pub. 1960, trans. R.H.Thurston, New York: Dover Publications; pub. 1978, trans. Robert Fox, Paris (full biographical accounts are provided in the introductions of the translated editions).Further ReadingDictionary of Scientific Biography, 1971, Vol. III, New York: C.Scribner's Sons. T.I.Williams (ed.), 1969, A Biographical Dictionary of Scientists, London: A. \& C.Black.Chambers Concise Dictionary of Scientists, 1989, Cambridge.D.S.L.Cardwell, 1971, from Watt to Clausius. The Rise of Thermodynamics in the Early Industrial Age, London: Heinemann (discusses Carnot's theories of heat).RLHBiographical history of technology > Carnot, Nicolas Léonard Sadi
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