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41 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 -
42 MOE
1) Авиация: Maintenance Organization Exposition2) Военный термин: Maintenance Of Effort, Measures Of Effectiveness, major organizational entity, mission-oriented equipment3) Техника: method of evaluation, millioersted, minimum operable equipment, mobile equipment, model operating environment, modulus of elasticity4) Астрономия: Moon Of Earth5) Музыка: Monkeys On Extasy6) Телекоммуникации: Modem Operating Environment7) Университет: Miracle Of Engineering8) Электроника: Marble Obsessive Electronics9) Нефть: milled other end, Margin of Exposure (Maximum amount of exposure producing no measurable adverse effect in animals (or studied humans) divided by the actual amount of human exposure in a population. Previously called the margin of safety.)10) СМИ: Mask Of Eternity11) Деловая лексика: Management, Operations, Etc.12) Образование: My Online Educator13) Полимеры: measure of effectiveness14) Контроль качества: maintenance ground equipment15) НАСДАК: Mark Of Excellence -
43 efficacious
efi'keiʃəs(producing the result intended: The medicine was most efficacious.) eficaz- efficacytr[efɪ'keɪʃəs]1 eficazefficacious [.ɛfə'keɪʃəs] adj: eficaz, efectivoadj.• eficaz adj.• poderoso, -a adj.• valeroso, -a adj.'efə'keɪʃəs, ˌefɪ'keɪʃəsadjective (frml) eficaz, efectivo[ˌefɪ'keɪʃǝs]ADJ frm [remedy, method] eficaz, efectivo ( against contra)to be efficacious in the treatment of sth — ser eficaz para or efectivo en el tratamiento de algo
* * *['efə'keɪʃəs, ˌefɪ'keɪʃəs]adjective (frml) eficaz, efectivo -
44 efficient
i'fiʃənt1) ((of a person) capable; skilful: a very efficient secretary.) eficiente, competente2) ((of an action, tool etc) producing (quick and) satisfactory results: The new lawn mower is much more efficient than the old one.) eficaz, de buen rendimiento•- efficiency
efficient adj eficientetr[ɪ'fɪʃənt]1 (person) eficiente, competente2 (system, product) eficaz3 (machine) de buen rendimientoefficient [ɪ'fɪʃənt] adj: eficiente♦ efficiently advadj.• capaz adj.• eficaz adj.• eficiente adj.ɪ'fɪʃəntadjective <person/system> eficiente; <machine/engine> de buen rendimiento[ɪ'fɪʃǝnt]ADJ1) [person, manager] eficaz, eficiente; [method, remedy, product, system] eficaz; [service, company, organization, army] eficiente2) (esp Mech, Phys) [machine] de buen rendimiento* * *[ɪ'fɪʃənt]adjective <person/system> eficiente; <machine/engine> de buen rendimiento -
45 ineffective
ini'fektiv(useless; not producing any result or the result desired: ineffective methods.) ineficaztr[ɪnɪ'fektɪv]1 (method, cure) ineficaz, inútil; (attempt) infructuoso,-a2 (person) incapaz, incompetente, ineficienteineffective [.ɪnɪ'fɛktɪv] adj1) ineffectual: ineficaz, inútil2) incapable: incompetente, ineficiente, incapazadj.• incapaz adj.• ineficaz adj.• vano, -a adj.'ɪnə'fektɪv, ˌɪnɪ'fektɪvadjective <measure/response> ineficaz; < attempt> infructuoso, que no da resultado or no surte efecto; < person> incompetente, ineficiente[ˌɪnɪ'fektɪv]ADJ [measure, policy, drug] ineficaz; [person, committee] incompetente, ineficaz; [effort, attempt] infructuosothe plan proved wholly ineffective — el proyecto no surtió ningún efecto or no dio ningún resultado
to be ineffective in doing sth — [law, measure, drug] ser or resultar ineficaz a la hora de hacer algo; [person, committee] ser incompetente or carecer de eficacia a la hora de hacer algo
* * *['ɪnə'fektɪv, ˌɪnɪ'fektɪv] -
46 effective
adjectivebe effective — [Arzneimittel:] wirken
2) (in operation) gültigeffective from/as of — mit Wirkung von
the law is effective as from 1 September — das Gesetz tritt ab 1. September in Kraft od. wird ab 1. September wirksam
3) (powerful in effect) überzeugend [Rede, Redner, Worte]4) (striking) wirkungsvoll; effektvoll5) (existing) wirklich, tatsächlich [Hilfe]; effektiv [Gewinn, Umsatz]* * *[-tiv]1) (having power to produce, or producing, a desired result: These new teaching methods have proved very effective.) wirkungsvoll2) (striking or pleasing: an effective display of flowers.) eindrucksvoll3) (in operation; working; active: The new law becomes effective next week.) rechtsgültig* * *ef·fec·tive[ɪˈfektɪv]1. (competent) fähig, kompetenthe was an \effective speaker er war ein guter Redner\effective medicine wirksames Medikamentthe medicine was \effective in lowering the fever das Medikament hat das Fieber gesenktthe treatment hasn't been very \effective die Behandlung hat wenig Wirkung gezeigt3. (real) tatsächlich, wirklichshe's in \effective control of the office sie ist die eigentliche Leiterin der Geschäftsstelle\effective date Stichtag m, Gültigkeitsdatum ntto become \effective law [rechts]wirksam werden, in Kraft treten5. (striking) effektvoll, wirkungsvoll* * *[I'fektɪv]adj1) (= successful) way, method, action, measures effektiv, wirksam; means, treatment, vaccine, deterrent wirksam; strategy, policy, government, politician effektivto be effective in doing sth — bewirken, dass etw geschieht
2) (= striking) decoration, pattern, combination wirkungsvollto look effective — wirkungsvoll aussehen, gut wirken
3) (= actual) control, increase effektiv, tatsächlich; (ECON, FIN) demand, interest rate effektiv, tatsächlich; leader eigentlich; income wirklich, tatsächlich4) (= operative) wirksam, in Krafta new law, effective from or becoming effective on 1 August — ein neues Gesetz, das am 1. August in Kraft tritt
* * *effective [ıˈfektıv]A adj (adv effectively)1. effektiv, wirksam, erfolgreich:be effective wirken, Erfolg haben ( → A 3);effective range MIL wirksame Schussweite2. eindrucks-, wirkungs-, effektvoll3. JUR (rechts)wirksam, (-)gültig, rechtskräftig:become effective in Kraft treten, gültig oder wirksam werden;effective date Tag m des Inkrafttretens;4. tatsächlich, wirklich, effektiv:effective money Bargeld n;effective salary Effektivgehalt n;5. MIL diensttauglich, kampffähig, einsatzbereit6. TECH effektiv, tatsächlich, wirklich, Nutz…:effective output tatsächliche Leistung;B s MILa) einsatzfähiger Soldatb) Ist-Stärke f* * *adjective1) (having an effect) wirksam [Mittel]; effektiv [Maßnahmen]be effective — [Arzneimittel:] wirken
2) (in operation) gültigeffective from/as of — mit Wirkung von
the law is effective as from 1 September — das Gesetz tritt ab 1. September in Kraft od. wird ab 1. September wirksam
3) (powerful in effect) überzeugend [Rede, Redner, Worte]4) (striking) wirkungsvoll; effektvoll5) (existing) wirklich, tatsächlich [Hilfe]; effektiv [Gewinn, Umsatz]* * *adj.effizient adj.wirksam adj.wirkungsvoll adj. -
47 efficient
[ɪ'fɪʃənt] adjective fähig [Person]; tüchtig [Arbeiter, Sekretärin]; leistungsfähig [Maschine, Motor, Fabrik]; gut funktionierend [Methode, Organisation]* * *[i'fiʃənt]2) ((of an action, tool etc) producing (quick and) satisfactory results: The new lawn mower is much more efficient than the old one.) tauglich•- academic.ru/86575/efficiently">efficiently- efficiency* * *ef·fi·cient[ɪˈfɪʃənt]\efficient person fähige [o tüchtige] Person[ɪˈfɪʃəntli]* * *[I'fISənt]adjperson fähig, tüchtig; system, machine, company, organization leistungsfähig; car, engine (= powerful) leistungsfähig; (= economical) sparsam, verbrauchsarm; service gut, effizient (geh); method wirksam; way, use rationellwork is organized in the most logical and efficient way — die Arbeit wird so logisch und rationell wie möglich organisiert
she's efficient at dealing with difficult customers — sie kann gut mit schwierigen Kunden umgehen
the body is remarkably efficient at dealing with such things — der Körper wird mit diesen Dingen bemerkenswert gut fertig
they are less efficient at turning sunlight into electricity — bei der Umwandlung von Sonnenlicht in elektrischen Strom sind sie weniger effektiv
* * *efficient adj (adv efficiently)1. effizient, tüchtig, (leistungs)fähig2. effizient, wirksam3. zügig, rasch und sicher, gewandt4. gründlich5. effizient, rationell, wirtschaftlich7. (be)wirkend:efficient cause wirkende Ursache* * *[ɪ'fɪʃənt] adjective fähig [Person]; tüchtig [Arbeiter, Sekretärin]; leistungsfähig [Maschine, Motor, Fabrik]; gut funktionierend [Methode, Organisation]* * *adj.effizient adj.geschäftstüchtig adj.leistungsfähig adj.wirkungsvoll adj.wirtschaftlich adj. -
48 ineffective
adjective1) unwirksam; ineffektiv; fruchtlos [Anstrengung, Versuch]; wirkungslos [Argument]2) (inefficient) untauglich* * *[ini'fektiv](useless; not producing any result or the result desired: ineffective methods.) wirkungslos- academic.ru/37836/ineffectiveness">ineffectiveness* * *in·ef·fec·tive[ˌɪnɪˈfektɪv]as a teacher he was fairly \ineffective als Lehrer war er eher ungeeignet\ineffective attempt erfolgloser Versuch\ineffective method/system ineffiziente Methode/ineffizientes System* * *["InI'fektɪv]adjunwirksam, ineffektiv; attempt also fruchtlos, nutzlos; person unfähig, untauglich; government, management unfähigto be ineffective against sth — nicht wirksam gegen etw sein
* * *ineffective [ˌınıˈfektıv]A adj (adv ineffectively)1. ineffektiv, unwirksam, wirkungslos:become ineffective JUR unwirksam werden, außer Kraft treten2. ineffektiv, frucht-, erfolglos4. nicht eindrucks- oder effektvollB s Unfähige(r) m/f(m)* * *adjective1) unwirksam; ineffektiv; fruchtlos [Anstrengung, Versuch]; wirkungslos [Argument]2) (inefficient) untauglich* * *adj.erfolglos adj.unwirksam adj.wirkungslos adj. -
49 inefficient
adjectiveineffizient; (incapable) unfähigthe worker/machine is inefficient — der Arbeiter/die Maschine leistet nicht genug
* * *[ini'fiʃənt](not working or producing results etc in the best way and so wasting time, energy etc: an inefficient workman; old-fashioned, inefficient machinery.) untauglich- academic.ru/88194/inefficiently">inefficiently- inefficiency* * *in·ef·fi·cient[ˌɪnɪˈfɪʃənt]1. (dissatisfactory) organization, person unfähig, inkompetent; system ineffizient; (not productive) unwirtschaftlichgrossly \inefficient extrem ineffizient▪ to be \inefficient at doing sth etw nicht beherrschen [o schaffen2. (wasteful) unrationell\inefficient machine/methods of production leistungsschwache Maschine/Produktionsmethoden* * *["InI'fISənt]adjperson unfähig, ineffizient (geh); machine, engine leistungsschwach; method unrationell; use unwirtschaftlich; factory, company unproduktiv, ineffizient (geh)to be inefficient at doing sth —
inefficient combustion of fuel — unwirtschaftliche Verbrennung des Treibstoffs
* * *inefficient adj (adv inefficiently)1. ineffizient, untüchtig, (leistungs)unfähig2. ineffizient, unwirksam3. ineffizient, unrationell, unwirtschaftlich* * *adjectiveineffizient; (incapable) unfähigthe worker/machine is inefficient — der Arbeiter/die Maschine leistet nicht genug
* * *adj.unrationell adj.unwirksam adj. -
50 Bessonette Bale
A special method of baling raw cotton. The ginned cotton is pressed into a continuous sheet and then wound round a core producing a cylindrical bale of 22-in. diameter and 34-in. or 48-in. long. The weights are 275-lb. and 425-lb. according to length. There are not ties used and the bale is covered with bagging. -
51 Bobbin Spinning
A system of producing rayon by winding the filaments coming from the jet on to a collecting bobbin. There is practically no twist on the threads. This method is mostly Continental. -
52 Cameleon
A method of producing changeable colour effects in the weft. Three picks of weft are woven in each shed and each of the three are of different colours. -
53 Centrifugal Spinning
A method of producing rayon thread, and is a common process. The thread is fed vertically into a centrifuge which revolves at a very high speed, the yarn being deposited in layers on the inside. It is also known as " pot " spinning.Dictionary of the English textile terms > Centrifugal Spinning
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54 Diapers
The original diaper was of linen, and based on the 5-end sateen weave, woven on the damask principle. The cloth has a smooth, even surface. M shows one form of diaper design, but the design N based on the 8-end sateen, shows the correct method of producing these effects. Cotton diapers are now made and used for towels. Two or three-fold warp is usual, such as 2/16's, 3/24's, with 8's weft. In the cheaper qualities a single yarn 16's is used. The term is also applied to pattern and indicates rectangular shapes either uniform or varied in size and shape and repeated all over the fabric. Diapers like huckabacks are very ancient. They are largely used for toilet purposes. The following are fairly standard: - 3 shaft, 1,200 set X 13 shots, 40's/45's linen. 4 shaft, 1,400 set X 14 shots, 50's/50's linen. 5 shaft, 1,500 set X 15 shots, 40's/45's linen
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55 Point To Point Seaming (Linking)
One of the most successful and desirable methods of joining selvedge goods is the point to point method. The articles are made in flat pieces, which are afterwards turned along their centre line and joined together point by point, that is, the stitch in one edge has its counterpart in the other, and each point in the machine holds a pair of loops, which the seaming threads of the machine then unite or join together. Such an operation is required for full-fashioned goods, while the process is termed linking, having special reference to the joining of toes in goods made on the seamless hose producing machines. Such articles are seamless, except that they require to be joined across the upper part of the toes in order to close them.Dictionary of the English textile terms > Point To Point Seaming (Linking)
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56 Puebla Velveteens
These are cotton velveteens that have been cut in the " Puebia cut," successive rows of pile being cut with the knife inclined to the right and left alternately, thus producing a fabric with a pile that differs from ordinary velveteens. This method of cutting is practised mostly on cord styles. -
57 Sateen, Rearrangement Of Twills
SATEEN, REARRANGEMENT OF TWILLSThis is a very useful method of producing new effects, and is done by rearranging a twill weave in a satin order.Dictionary of the English textile terms > Sateen, Rearrangement Of Twills
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58 Self-Twilling Jacquard
A jacquard machine used in the linen industry for producing damask fabrics with a twill or satin ground on the card saving principle. This machine controls all the warp threads for design making, and also controls and develops the twill or satin binding weave in both ground and figure. Two or more adjoining threads are controlled by separate hooks, but two or more such hooks may be controlled by one needle for pattern purposes. In some districts this method is termed " common-harness weaving. It is not necessary to cut the twill on the cards.Dictionary of the English textile terms > Self-Twilling Jacquard
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59 Albert, Wilhelm August Julius
SUBJECT AREA: Mining and extraction technology[br]b. 24 January 1787 Hannover, Germanyd. 4 July 1846 Clausthal, Harz, Germany[br]German mining official, successful applier of wire cable.[br]After studying law at the University of Göttingen, Albert turned to the mining industry and in 1806 started his career in mining administration in the Harz district, where he became Chief Inspector of mines thirty years later. His influence on the organization of the mining industry was considerable and he contributed valuable ideas for the development of mining technology. For example, he initiated experiments with Reichenbach's water-column pump in Harz when it had been working successfully in the transportation of brine in Bavaria, and he encouraged Dörell to work on his miner's elevator.The increasing depths of shafts in the Harz district brought problems with hoisting as the ropes became too heavy and tended to break. At the beginning of the nineteenth century, iron link chains replaced the hempen ropes which were expensive and wore out too quickly, especially in the wet conditions in the shafts. After he had experimented for six years using counterbalancing iron link chains, which broke too easily, in 1834 he conceived the idea of producing stranded cables from iron wires. Their breaking strength and flexibility depended greatly on the softness of the iron and the way of laying the strands. Albert produced the cable by attaching the wires to strings which he turned evenly; this method became known as "Albert lay". He was not the first to conceive the idea of metal cables: there exists evidence for such cables as far back as Pompeii; Leonardo da Vinci made sketches of cables made from brass wires; and in 1780 the French engineer Reignier applied iron cables for lightning conductors. The idea also developed in various other mining areas, but Albert cables were the first to gain rapidly direct common usage worldwide.[br]Bibliography1835, "Die Anfertigung von Treibseilen aus geflochtenem Eisendraht", Karstens Archiv 8: 418–28.Further ReadingK.Karmarsch, "W.A.J.Albert", Allgemeine deutsche Biographie 1:212–3.W.Bornhardt, 1934, W.A.J.Albert und die Erfindung der Eisendrahtseile, Berlin (a detailed description of his inventions, based on source material).C.Bartels, 1992, Vom frühneuzeitlichen Montangewerbe zur Bergbauindustrie, Bochum: Deut sches Bergbau-Museum (evaluates his achievements within the framework of technological development in the Harz mining industry).WKBiographical history of technology > Albert, Wilhelm August Julius
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60 Armstrong, Edwin Howard
[br]b. 18 December 1890 New York City, New York, USAd. 31 January 1954 New York City, New York, USA[br]American engineer who invented the regenerative and superheterodyne amplifiers and frequency modulation, all major contributions to radio communication and broadcasting.[br]Interested from childhood in anything mechanical, as a teenager Armstrong constructed a variety of wireless equipment in the attic of his parents' home, including spark-gap transmitters and receivers with iron-filing "coherer" detectors capable of producing weak Morse-code signals. In 1912, while still a student of engineering at Columbia University, he applied positive, i.e. regenerative, feedback to a Lee De Forest triode amplifier to just below the point of oscillation and obtained a gain of some 1,000 times, giving a receiver sensitivity very much greater than hitherto possible. Furthermore, by allowing the circuit to go into full oscillation he found he could generate stable continuous-waves, making possible the first reliable CW radio transmitter. Sadly, his claim to priority with this invention, for which he filed US patents in 1913, the year he graduated from Columbia, led to many years of litigation with De Forest, to whom the US Supreme Court finally, but unjustly, awarded the patent in 1934. The engineering world clearly did not agree with this decision, for the Institution of Radio Engineers did not revoke its previous award of a gold medal and he subsequently received the highest US scientific award, the Franklin Medal, for this discovery.During the First World War, after some time as an instructor at Columbia University, he joined the US Signal Corps laboratories in Paris, where in 1918 he invented the superheterodyne, a major contribution to radio-receiver design and for which he filed a patent in 1920. The principle of this circuit, which underlies virtually all modern radio, TV and radar reception, is that by using a local oscillator to convert, or "heterodyne", a wanted signal to a lower, fixed, "intermediate" frequency it is possible to obtain high amplification and selectivity without the need to "track" the tuning of numerous variable circuits.Returning to Columbia after the war and eventually becoming Professor of Electrical Engineering, he made a fortune from the sale of his patent rights and used part of his wealth to fund his own research into further problems in radio communication, particularly that of receiver noise. In 1933 he filed four patents covering the use of wide-band frequency modulation (FM) to achieve low-noise, high-fidelity sound broadcasting, but unable to interest RCA he eventually built a complete broadcast transmitter at his own expense in 1939 to prove the advantages of his system. Unfortunately, there followed another long battle to protect and exploit his patents, and exhausted and virtually ruined he took his own life in 1954, just as the use of FM became an established technique.[br]Principal Honours and DistinctionsInstitution of Radio Engineers Medal of Honour 1917. Franklin Medal 1937. IERE Edison Medal 1942. American Medal for Merit 1947.Bibliography1922, "Some recent developments in regenerative circuits", Proceedings of the Institute of Radio Engineers 10:244.1924, "The superheterodyne. Its origin, developments and some recent improvements", Proceedings of the Institute of Radio Engineers 12:549.1936, "A method of reducing disturbances in radio signalling by a system of frequency modulation", Proceedings of the Institute of Radio Engineers 24:689.Further ReadingL.Lessing, 1956, Man of High-Fidelity: Edwin Howard Armstrong, pbk 1969 (the only definitive biography).W.R.Maclaurin and R.J.Harman, 1949, Invention \& Innovation in the Radio Industry.J.R.Whitehead, 1950, Super-regenerative Receivers.A.N.Goldsmith, 1948, Frequency Modulation (for the background to the development of frequency modulation, in the form of a large collection of papers and an extensive bibliog raphy).KFBiographical history of technology > Armstrong, Edwin Howard
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