Search results

“It should also be noted that the objective of convergence and equal distribution, including across under-performing areas, can hinder efforts to generate growth. Contrariwise, the objective of competitiveness can exacerbate regional and social inequalities, by targeting efforts on zones of excellence where projects achieve greater returns (dynamic major cities, higher levels of general education, the most advanced projects, infrastructures with the heaviest traffic, and so on). If cohesion policy and the Lisbon Strategy come into conflict, it must be borne in mind that the former, for the moment, is founded on a rather more solid legal foundation than the latter” European Commission (2005, p. 9)Adaptation of Cohesion Policy to the Enlarged Europe and the Lisbon and Gothenburg Objectives.

“Core data” has now been in successful use for some 15 years in the UK and some other countries and is the basis from which a large number of standard data systems have been developed for work as varied as woodworking, electronic and mechanical assembly and the needle trades. More recently, the system documentation and training materials have been updated, tested and improved and submitted to the International MTM Directorate for scrutiny. This article outlines the MTM Core Data system and the methodology and results of validation tests conducted by the United Kingdom MTM Association. After stringent evaluation of the test results and the revised materials, the evaluation of the test results and the revised materials, the International MTM Directorate have granted recognition and approval to MTM Core Data as a properly developed and documented MTM system.

Fabrics, which are one of the raw materials of the clothing industry, constitute approximately 40–45% of the total cost of an apparel product. Due to the labor-intensive nature of this industry and failure to apply scientific methods along with the manufacturing processes, the wastes in the raw materials, including fabrics, become higher. Besides, quality deficiencies are encountered due to the same reasons. This study aims to determine the optimum total fabric layer height based on the fabric type during the cutting process with a straight knife cutting machine, which provided a decrease in the cutting errors.

Frequently used fabric types in an enterprise operating in organic cotton knitwear were listed. During the cutting tests, the straight knife cutting machine was used as the cutting device. The weight and thickness values of the fabrics were obtained to provide a comparison basis. Two different algorithms were created to evaluate the defective pieces according to fabric type, cutting height and error placement. Cutting resistances of these fabrics were also determined to evaluate the defect reasons. In the end, optimum total fabric layer count and total cutting height suggestions were proposed for each fabric type for a minimum cutting error.

At the end of this study, the error-free layers were identified per fabric type. At the same time, the optimum cutting height was suggested for each fabric basis. For 40/1 single jersey fabrics, the cutting height should be between 2.10 cm and 10.40 cm; for 30/1 single jersey fabrics, between 1.65 cm and 5.70 cm; for 20/1 single jersey fabrics, between 1.83 cm and 6.70 cm; for two-thread fleece fabrics, between 2.13 cm and 4.70 cm; and for three-thread fleece fabrics, between 0 cm and 4.90 cm.

Within the scope of the study, since the products made of knitted fabric were produced more frequently and in large quantities, the study was carried out with 15 different types of knitted fabrics at 10 different layers. The same methods should be applied for woven, denim and nonwoven fabric types, which would shed light on the following studies.

Due to scarce research carried out on the cutting procedure of the clothing industry in regards to sustainability, this study aims to contribute to this area. The main difference between this study and the studies that mostly make mathematical predictions about the cutting procedure is that it is practice-oriented.

A troublesome tool may represent capital investment standing idle and the toolroom itself, therefore, calls for efficient management if capital expenditure is to be successfully deployed. Production engineers may cast around for means of saving costs but seldom pay attention to the toolroom. Is this because toolmakers are craftsmen and it is implied, therefore, they always work effectively when making tools or repairing old ones? This may be so, but there are many cases in the past, the present and, no doubt, in the future where tools costs are far too high relative to the product involved.

A work sample was used as part of a human factors investigation into the reliability of a safety‐critical programming task. The use of this technique provided important insight into three areas. First, a number of different metrics, based on error rates, were considered for the purpose of identifying those parts of the task on which human factors intervention would have the greatest impact. Second, several common mode errors were identified. Third, individual differences in performance were examined, with the personality traits of introversion and stability found to be associated with less error‐prone performance.

Sees the objective of teaching financial management to be to help managers and potential managers to make sensible investment and financing decisions. Acknowledges that financial theory teaches that investment and financing decisions should be based on cash flow and risk. Provides information on payback period; return on capital employed, earnings per share effect, working capital, profit planning, standard costing, financial statement planning and ratio analysis. Seeks to combine the practical rules of thumb of the traditionalists with the ideas of the financial theorists to form a balanced approach to practical financial management for MBA students, financial managers and undergraduates.

Part V analyzes the details of how to assess materiality. It first tackles qualitative versus quantitative criteria and the role of professional judgment. It then analyzes the selection of quantitative threshold, to expand to the choice of benchmarks. It contrasts the whole financial statements with subaggregates, line items, and components.

Specific sections contrast IASB, FASB, SEC, and other guidance on materiality applied to comparative information, interim reporting, and segment reporting.

The section on estimates mingles complex guidance coming from accounting, auditing, and internal control over financial reporting to explain how the management can improve its assessment of materiality concerning estimates.

After explaining the techniques to move from individual to cumulative misstatements, the part tackles verification ex post, and finally summarizes the intricacies of whether immaterial misstatements are permissible and their consequences.

CHAPLIN'S Modern Times depicted a harassed little worker who spent his days making a simple movement with a spanner on an assembly line. In any reshowing we laugh at him as the archetype of an outmoded era because many sections of industry know him no more. His descendants have escaped such drudgery and in the process ushered in a quiet revolution.

THE 1965 White Paper on Prices and Incomes made express provision for pay increases beyond the norm ‘where the employees concerned, for example by accepting more exacting work or a major change in working practices, make a direct contribution towards increasing productivity in the particular firm or industry’. That has hardly the precision of a dictionary definition, so a special report has now been issued to give guidance to those who have to judge the circumstances which could justify higher pay for increased productivity. Its definition of a productivity agreement says it is ‘a means of offering rewards to workers for their co‐operation in the more effective use of resources’.

WORK Study has know‐how in its bones. The astonishing results, from textiles down to warehousing, stems from experience. We entered the field with the Bedaux trained engineers, and with this flying start we have been able to attain the results of to‐day, even though most firms have not insisted on Bedaux training and many have accepted staff under a system of training that can only be described as slipshod.