Product Costs: Microphones

2016 ◽  
pp. 241-262
Keyword(s):  
2021 ◽  
pp. 146531252110216
Author(s):  
Annabelle Carter ◽  
Susan Stokes

Objective: To identify the number of companies providing Do-It-Yourself (DIY) orthodontics and explore information available on websites for DIY brace providers operating in the UK. Design: Web search and review of websites providing DIY braces. Setting: Leeds, UK. Methods: A Web search was completed in November 2020 and April 2021 of all companies providing DIY braces for UK consumers. Each website was evaluated, and the following data collected: name; year started operating; costs; process; involvement of a dental professional; average ‘treatment’ length; retention; consent process; information on risks and benefits; aligner material; social media presence; age suitability; and consumer ratings on Trustpilot. Quality of website information was assessed via the DISCERN tool. Results: Seven DIY orthodontic companies were operating in the UK. Websites reviewed revealed the following: product costs were in the range of £799–£1599, ‘treatment’ length quotes were in the range of 4–12 months; Trustpilot reviews were in the range of 1.6–4.8 stars; and websites claimed their aligners were suitable for individuals with an age range of 12–18 years. Quality of content regarding risks described on websites varied, and there was limited information regarding involvement of a dental professional. Quality of websites information scored ‘poor’ or ‘very poor’ on the DISCERN scoring. Conclusions: There has been an increase in the number of DIY orthodontic companies operating in the UK over the last three years. There is a need to determine whether these products constitute dental treatment in their own right. If so, it is crucial to ensure these are regulated appropriately with adequate information available to satisfy informed consent and have greater transparency over dental professional involvement to safeguard the public.


2017 ◽  
Vol 54 (3) ◽  
pp. 50-57 ◽  
Author(s):  
I. Grinevich ◽  
Vl. Nikishin ◽  
N. Mozga ◽  
M. Laitans

Abstract The paper deals with the possibilities of reducing the consumption of electrical energy of the impact screwdriver during the assembly of fixed threaded joints. The recommendations related to a decrease in electrical energy consumption would allow reducing product costs but so far there have been no such recommendations from the producers of the tool as to the effective operating regimes of the impact screwdrivers in relation to electrical energy consumption and necessary tightening moment of the nut. The aim of the study is to find out the economical operating mode of the electrical impact screwdriver when assembling fixed threaded joints. By varying the set speed of the rotor head and working time of the impact mechanism, there is an opportunity to determine electrical energy consumption of the tool for the given tightening moment. The results of the experiment show that at the same tightening moment obtained the electrical energy consumption of the impact screwdriver is less at a higher starting set speed of the rotor head but shorter operating time of the impact mechanism than at a lower speed of the rotor head and longer operating time of the impact mechanism.


EDIS ◽  
2021 ◽  
Vol 2021 (6) ◽  
Author(s):  
Kevin Athearn ◽  
Mark Yarick ◽  
Natasha Parks

This publication provides a basic introduction to product costing for farm businesses and food processing enterprises. It describes cost concepts, provides product costing examples, and briefly discusses software tools that can assist with cost analysis. The publication is intended to help farmers and food entrepreneurs understand product costing concepts and do their own cost calculations to assist with business decisions.


PEDIATRICS ◽  
1982 ◽  
Vol 70 (3) ◽  
pp. 375-375
Author(s):  
Lewis A. Barness

It is sobering to reflect that a three minute television commercial for a food product costs about the same amount of money as most University Nutrition Departments in Great Britain have for their annual research budgets.


Models for the balance sheet, the trading account and the profit and loss account; 8. A section on cost accounting, including a description of the system adopted, terminology, rules for computing product costs, an explanation of the perpetual inventory method and the procedure for the classification of expenses into fixed and variable categories; 9. Statistical accounts necessary to analyze the company's situation and establish a national accounting system (see point 4 in the previous section). General Features of the 1947 Plan The plan offered a simple, logical and flexible structure, while introducing the most advanced cost accounting techniques of the time (the homogeneous sections method described earlier). Termi­ nology and presentation were largely borrowed from the account­ ing tradition. The chart of accounts (see Appendix) classes were chosen in accordance with the two traditional objectives of finan­ cial accounting: the determination of the firm’s situation and the analysis of the year's results. The plan used the decimal system to number accounts and classes of accounts. The main classes of the plan were as follows: Balance 1. Permanent capital (capital, reserves, liabili-sheet ties); accounts 2. Fixed assets and investments; 3. Stocks; 4. Third-party accounts (receivables and payables); 5. Financial accounts (short-teim loans and borrowing, short-term investments, cash); Operating 6. Expenses, classified by type; accounts 7. Revenues, classified by type; 8. Profit and Loss accounts; 9. Cost accounting accounts; 10. Statistical accounts. This structure made it easy to prepare the balance sheet which was established from the accounts of the first five classes. Unlike the 1942 Plan, the order of appearance of the accounts on the balance sheet was the same as in the chart of accounts. Ac­ counts were first classified according to the duration of use or realizability for assets (short or long-term) and according to the

2014 ◽  
pp. 346-346

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