Search results

1 – 10 of 813
Per page
102050
Citations:
Loading...
Available. Content available

Abstract

Details

International Journal for Lesson and Learning Studies, vol. 3 no. 3
Type: Research Article
ISSN: 2046-8253

Access Restricted. View access options
Article
Publication date: 1 May 1991

Michael C. Ehrhardt and James M. Reeve

Traditional approaches to capital budgeting may be inadequate in today's complex business environment. This paper identifies problems with a narrow approach to capital budgeting…

341

Abstract

Traditional approaches to capital budgeting may be inadequate in today's complex business environment. This paper identifies problems with a narrow approach to capital budgeting and suggests several improvements. In particular, an example illustrates an option‐based approach to valuing managerial flexibility.

Details

Managerial Finance, vol. 17 no. 5
Type: Research Article
ISSN: 0307-4358

Access Restricted. View access options
Article
Publication date: 1 December 1941

The body design of the lorry was then modified to be of the “cupboard” type, with the refrigerant in the storage chamber for the goods. A revolutionary step was taken by the…

71

Abstract

The body design of the lorry was then modified to be of the “cupboard” type, with the refrigerant in the storage chamber for the goods. A revolutionary step was taken by the introduction of solid carbon dioxide as refrigerant. This material is made by supercooling liquid carbon dioxide by its own evaporation until a “snow” is formed and then compressing this “snow” to a specific gravity of 1·5. The solid block so formed has a greater refrigerating effect per pound than ice, and a much lower temperature (=108° F.). It evaporates without passing through the liquid stage and on account of this property it has been called “Dry‐Ice” in America and “Dri‐Kold” in England. It is clean in use, but relatively expensive (about 2d. a lb.), and its low working temperature is a disadvantage, as it makes difficulties in controlling the temperature of the refrigerated space. Its use has eliminated all corrosion and enabled the insulation design and body building design to be simplified and made more efficient. The presence of carbon dioxide gas in the refrigerated space is often a disadvantage; when this occurs the solid carbon dioxide has to be held in a separate container and the heat from the refrigerated chamber led to it by conductor plates, or by a secondary refrigerant, or by a moving air stream. The high price of solid carbon dioxide and the difficulty of controlling the temperature with it have led many engineers to seek other solutions of the problem of refrigerating vehicles. The use of a small compressor outfit, which has its own motive power (either internal combustion engine or electric motor) or is driven from the axle of the vehicle, has been developed and has a following. The small size of these units causes inefficiency and uneconomical running, and the possibility of breakdown, with consequent loss of refrigerating power and spoiling of the load, is a nightmare to the operator. Most recently of all a return has been made to the eutectic tank method. This method suffered from the necessity of removing the tanks on the return of the empty vehicle and replacing them by a fresh set which had been freezing in a special equipment. This took time and two sets of tanks were needed besides the freezing equipment. Now the tanks are fixed in the vehicle; they have internal pipes which, when the vehicle is docked, are connected to a main refrigerating system, and flooded with liquid ammonia. This ammonia is evaporated by the compressor and freezes the eutectic solution which in turn refrigerates the vehicle when it is on the road. The system has the advantage of a stable, readily‐controlled temperature, absence of all mess, and the reliability and cheap running costs of a fixed large capacity refrigerating plant. The amount of eutectic used is such as to provide about 36 hours refrigeration on the road, so that no breakdown can result in the loss of the load. Mr. Milner Gray, in a section of his lecture in 1939 to the Royal Society of Arts on “The History and Development of Packaging” has already pointed out how social and economic changes in recent years have affected the distribution of foodstuffs. Smaller families and residences, and the increased pace of living have made popular the packaged food unit, which is easily purchased, handled and stored. The lecture dealt with the subject from the point of view of the designer of artistic packages, but the food manufacturer is obviously concerned with the effect of the package itself on the food it contains. It is a matter of commercial necessity for the large food factories of to‐day (with sales areas covering the whole of the United Kingdom) to ensure that their products shall reach all their customers in a satisfactory condition. The period which elapses between the goods leaving the factory and their reaching the customer varies, but the package must be such that the quality of the foodstuff is maintained for the desired period or “life” of the goods. A packaged foodstuff may be made or marred by its wrappings. Generally speaking, the main causes of spoiling in manufactured foodstuffs are mechanical damage, temperature effects, insect infestation, putrefaction, moisture‐exchange (dependent upon weather conditions), flavour contamination, and chemical changes such as development of rancidity and metallic contamination. The package can be constructed to give reasonable protection against all these factors, and a few illustrations will be given of how this is done. A package must necessarily be strong enough to prevent physical distortion of the product wrapped, but the question of functional designing of packages is not germane to the present lecture: the general principles of the strength of bulk containers was explained in lectures to the Royal Society of Arts by Mr. Chaplin and his colleagues from the Container Testing Laboratory at Princes Risborough. Prevention of insect infestation from outside sources is, of course, simply a matter of proper closure and choice of materials. Prevention of putrefaction, or spoiling by micro‐organisms is one of the chief purposes of a food wrapping, and bound up with the question of prevention of access to the food of putrefying organisms is that of prevention of infection of the food by organisms which might not themselves spoil it but which are harmful to human beings if eaten with the food. Medical Officers of Health have been concerned with the latter aspect for many years, and the present public demand for milk in individual containers, such as cartons or bottles, and for the large quantities of bread sold in sealed wrappers is no doubt due largely to their education of public opinion. Wrapped bread is usually sold in a sealed waxed paper packing, which, in addition to keeping the bread clean, also delays drying of crumb through moisture loss. The baker must, however, guard against the actual spoiling of his bread through wrapping. If the bread is packed too warm, mould growth in or on it may be promoted by the high moisture content of the atmosphere inside the waxed wrapper which is impermeable to moisture vapour. This impermeability has other effects, which will be considered later. Various proposals have been made to prevent mould growth on foods inside wrappers by impregnating the latter with compounds which volatilise slowly and inhibit the development of moulds and micro‐organisms. Compounds of the type of chloramine T (liberating chlorine in a damp atmosphere) have been patented for treating bread wrappers, while iodine, diphenyl and many other compounds have been proposed for treating wrappers to be placed round fruit. Some years ago a wrapper marketed to prevent meat spoiling was found to depend on the liberation of formaldehyde. Wrappers of these types cannot, however, be used on account of the danger of infringement of the Foods and Drugs Regulations if the foodstuff should absorb any of the volatile compound. The loss or gain of moisture by manufactured foodstuffs are two very important causes of food spoiling. Sponge cakes, under ordinary conditions of storage, soon become dry and unpalatable, while boiled sweets and toffee can be kept in good condition for a considerable time by the use of a suitably selected wrapper. Different types of wrappers allow the passage of moisture vapour at different rates, but for practical purposes they can be considered as either permeable or practically impermeable to moisture vapour. The rate of passage of moisture vapour through a wrapper has not necessarily any connection with the “airtightness.”

Details

British Food Journal, vol. 43 no. 12
Type: Research Article
ISSN: 0007-070X

Access Restricted. View access options
Article
Publication date: 27 May 2014

James Reeve

The purpose of this small-scale study is to investigate ways in which pupils at the target school use tools such a mobile phones and tablets to enhance their learning. The…

563

Abstract

Purpose

The purpose of this small-scale study is to investigate ways in which pupils at the target school use tools such a mobile phones and tablets to enhance their learning. The research focused on three questions: first, what ICT devices do pupils use during lessons? Second, how are such devices used in different curriculum areas? Third, what are the benefits and limitations of their use?

Design/methodology/approach

Mixed method approach yielding both quantitative and qualitative data. Quota sampling was used to select ten pupils – two from each year group and five teachers – across a range of curriculum areas – to complete a questionnaire. On the basis of these responses semi-structured focus groups were held with the five teachers and five of the pupils. The pupils were selected on the basis of their use of ICT devices in lessons.

Findings

It was found that ICT devices play an important role in pupils’ learning if they are used appropriately. Specifically their use helps promote independent learning, provides pupils with immediate feedback and gives easy access to information. Both pupils and staff recognised the importance of developing key ICT skills for further education or employment.

Research limitations/implications

The sample size was small and the teachers involved in the study were generally early career practitioners. This made it difficult to generalise the findings. The research also found some discrepancies between the pupils’ and the teachers’ responses which warrants further investigation.

Practical implications

Two curriculum areas were identified as making regular use of ICT devices in lessons. The school would like to investigate how these devices are utilised with a view to sharing good practice across the wider school.

Originality/value

Many studies of ICT device use in classrooms has been based in the Far East. There is limited research in UK schools.

Details

International Journal for Lesson and Learning Studies, vol. 3 no. 2
Type: Research Article
ISSN: 2046-8253

Keywords

Access Restricted. View access options
Article
Publication date: 1 February 1991

Raj Aggarwal, J. Edward and Louise E. Mellen

Justifying new manufacturing technology is usually very difficult since the most important benefits are often strategic and difficult to quantify. Traditional capital budgeting…

369

Abstract

Justifying new manufacturing technology is usually very difficult since the most important benefits are often strategic and difficult to quantify. Traditional capital budgeting procedures that rely on return measures based on direct cost savings and incremental future cash flows do not normally capture the strategic benefits of higher quality, faster responses to wider ranges of customer needs, and the options for future growth made available by flexible manufacturing technology. Adding to these limitations is the difficulty of using traditional cost accounting systems to generate the information necessary for justifying new manufacturing investments. This paper reviews these problems and recommends procedures useful for assessing investments in flexible manufacturing technology.

Details

Managerial Finance, vol. 17 no. 2/3
Type: Research Article
ISSN: 0307-4358

Access Restricted. View access options
Article
Publication date: 1 January 1989

Stuart Hannabuss

The management of children′s literature is a search for value andsuitability. Effective policies in library and educational work arebased firmly on knowledge of materials, and on…

1012

Abstract

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

Details

Library Management, vol. 10 no. 1
Type: Research Article
ISSN: 0143-5124

Keywords

Access Restricted. View access options
Article
Publication date: 1 October 1997

William B. Locander and Daniel J. Goebel

During the past decade, corporations have experienced a number of environmental “shocks” which have forced CEOs to examine the nature of their enterprises. Today, more so than…

253

Abstract

During the past decade, corporations have experienced a number of environmental “shocks” which have forced CEOs to examine the nature of their enterprises. Today, more so than ever before, executives are having to react to the concerns of various internal and external stakeholders. Among the key concerns of CEOs are: increased competition, especially at the global level, environmental issues (e.g. “green marketing”), and the demands of various stakeholder groups. The result of this new competitive environment is heightened pressure for businesses to perform.

Details

Managerial Finance, vol. 23 no. 10
Type: Research Article
ISSN: 0307-4358

Access Restricted. View access options
Article
Publication date: 1 April 2002

Yaw A. Badu, Kenneth N. Daniels and Francis Amagoh

Explains the rating system for US municipal bonds and its effect on borrowing costs, reviews relevant research and provides a study of the factors affecting grading by rating…

782

Abstract

Explains the rating system for US municipal bonds and its effect on borrowing costs, reviews relevant research and provides a study of the factors affecting grading by rating agencies in Virginia using 1995 data. Explains the methodology and presents the results, which identify five significant determinants of favourable ratings. Shows that net interest costs are lower when other rates of interest are low, real estate taxes are high (though not excessive), total municipal debt levels are low and credit risks are low. Confirms that bond ratings capture additional information and that a drop in ratings will raise net interest costs substantially. Considers consistency with other research and the implications of the findings for participants in the municipal bond market.

Details

Managerial Finance, vol. 28 no. 4
Type: Research Article
ISSN: 0307-4358

Keywords

Access Restricted. View access options
Book part
Publication date: 21 July 2004

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-76231-118-7

Access Restricted. View access options
Book part
Publication date: 6 May 2003

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-207-8

1 – 10 of 813
Per page
102050