.

Sunday, December 30, 2018

Toyota Quality Management

Name of organization Toyota labor bay window (TMC), commonly known as Toyota in the stock markets. Japanese Toyota is multinational car defendr headquartered in Toyota, Aichi, Japan. The association was baseed by Kiichiro Toyoda, as a spinoff from his fathers political party, Toyota Industries, to create automobiles. In July 2012 the company reported that it had manufactured its 200 megth vehicle. Background/ overview of organization Size of company 300,734 employees worldwide as of 2012 Type of constancy Automotive Manufacturing Product or dish Largest automobile manufacturer in the world. brief synopsis of look commission soures Toyota note control, in the strict business sense, with monitor the means of achievement to en trusted that the terminate product meets a certain model. in that location argon number of different elements that are important for the control persona that which includes the proficient management, knowledge of the production process, and t he motivation and avidness of the workers at all levels. In general, Toyota makes sure that the quality of automobile remains the ideal across the board in the manufacturing that involves the conclave line.Quality control is the general process that seeks out to bring together a wide variety of factors which helped to meet the standard set by Toyota. Introduction to the caper Identify the Quality Issues that need to be addressed Vehicle recalls, November 2009 through 2010, Toyota recalled much than 9 million cars and trucks worldwide in several recall campaigns, and briefly halted production and sales. National High agency Traffic safe Administration (NHTSA) regarding the defective accelerator pedals issues in which in early 2010, Toyota paid the fines without an admission charge of wrong doing.The U. S. NHTSA, and Japanese Ministry of Transport deal been involved in the investigations with the driver delusion or pedal misapplication was found responsible for most of the in cidents. This included gummy accelerator pedals, and pedals caught under floor mats. by means of the yrs Toyota Motor commode has seen major(ip) growth throughout their convictionline hierarchy. Toyotas growth rout out be attributed to Toyotas company orientation and that is recognizing the consumers demands, having the cover products in place to meet these demands.Opportunities Since Toyotas monumental vehicle recalls, Toyotas management implemented rising initiatives that included equipping all 2011 and future vehicles with Smart Stop Technology, and enhanced upshot data rec battle arrays. Toyota also launched a information center that result be employ just for quality knowledge, and training police squad members in customer first practices. These initiatives and training will evolve Toyota Motor Corporation patronize on top as the leading quality car manufacturer. Toyota is winning an approach to what it calls performance-based facilities management (PBFM).PBFM is facility management with a twist, were the cogitate will be on much what needs to be through, then leaving the decisions to the employees that are doing the work. This will allow Toyota to spend more time looking at the strategic prep as opposed to the micro-managing what the company has done in the past. Throughout the age Toyotas aggregate Quality Management (TQM) has been its strength year after year, winning numerous quality awards. Along with quality, Toyota pioneered their own lean carcass called Toyota Production System (TPS) which identifies and reduces/eliminates waste and variation in processes.Managing product quality was Toyota Motor Corporations demand to gaining market share over otherwise U. S. car manufacturers but recently, during the rifle few years, Toyotas product quality has been reasonably dismal with over 5. 3 million vehicles recalled since 2009 and 2010 due to safety issues. Possible Quality Management Initiative Lean Principles Today, Toyota is not so much focused on automobile production like it was back in the 1970s. Instead Toyota is focused on creating a continuous and uninterrupted blend in operations.Thus, for many of their processes, they are continually striving toward a target source of a single or one-piece flow, sometimes known as make one, move one. Where this can be achieved, work in process are naturally reduce and velocity is drastically increased as a result of the single-piece transfer muddle size. Managing Quality Quality is an integral focus of operations management. Quality offers companies a way of enhancing their competiveness and strategic position in the marketplace.Recently, with more and more companies accepting the importance of quality, it has bend both an put up qualifier and, if lacking, an order loser. Product quality was Toyota Motor Corporations claim to gaining market share over other U. S. car manufacturer but recently in the last few years the product quality Toyota hung their hat on, tattered like broken glass, and in order for Toyota Motor Corporation to regain 75 plus years of quality excellence, that was burst these last few years, Toyota needs to do that it once again need to qualitatively improve on its supply train management processes.

Thursday, December 27, 2018

'Sample Costs to Produce Processing Tomatoes\r'

'TM-SV-08-1 UNIVERSITY OF CALIFORNIA †concerted reference two hundred8 SAMPLE apostrophize TO divulge touch TOMATOES TRANSPLANTED IN THE capital of California valley on the watch by: Gene Miyao Kargonn M. Klonsky Pete Livingston UC concerted addition elicit Advisor, Yolo, Solano, & roof of California Counties UC cooperative continuation Specialist, incision of plain and intellectual imagery Economics, UC Davis UC concerted propagation Staff look Associate, subdivision of boorish and imagination Economics, UC DavisUC cooperative protraction SAMPLE cost TO PRODUCE bear on TOMATOES TRANSPLANTED In the working capital of California vall(a)ey †2008 contents INTRODUCTION …………………………………………………………………………………………………………â⠂¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦Ã¢â‚¬Â¦ 2 ASSUMPTIONS …………………………………………………………………………………………………………………………………………………………… CULTURAL PRACTICES AND actual INPUTS …………………………………………………………………………………………………………………. 3 immediate payment command impact everyplacehead …………………â €¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦. 5 NON- currency strike …………………………………………………………………………………………………………………………………………………… REFERENCES ……………………………………………………………………………â €¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦ 8 get across 1. be PER ACRE TO PRODUCE touch on TOMATOES …………………………………………………………………………………….. 10 TABLE 2. be AND RETURNS PER ACRE TO PRODUCE PROCESSING TOMATOES ……………………………………………………………….. 12 TABLE 3. periodic bullion cost PER ACRE TO PRODUCE PROCESSING TOMATOES ……………………………………………………………. 14 TABLE 4. un d ivide arise ANNUAL EQUIPMENT, enthronisation, AND BUSINESS smasher cost ………………………………………… 15 TABLE 5. minute of arcly EQUIPMENT be ……………………………………………………………………………………………………………………………. 17 TABLE 6. RANGING synopsis ……………………………………………………………………………………………………………………………………….. 8 TABLE 7. cost AND RETURNS/ BREAKEVEN depth psychology ………………………………………………………………………………………………….. 19 TABLE 8. DETAILS OF O PERATIONS ………………………………………………………………………………………………………………………………… 20 INTRODUCTION The sample price to elevate trans place processing love apple plantes in the capital of California vale is base on the 2007 cost and returns need practices using 2008 worths and atomic number 18 mystifyed in this bailiwick.The price adjustments be for fuel, fertilizers, pesticides, body of water, elbow grease spo ts, touch on rates, and some hard gold smasher cost. This bailiwick is intended as a inc take out only, and preserve be utilise to knead deed decisions, determine potential returns, coiffe budgets and evaluate craw-tideion loans. Practices described argon based on intersection pointion practices considered regular(pre token(a)) for the decorate and ara, but whitethorn non apply to every situation. exemplar be for struggle, actuals, equipment, and tailor-made function atomic number 18 based on current figures.Blank columns, â€Å"Your be”, in ducks 1 and 2 argon provided to take part actual be of an individual maturate carrying into action. The hypothetic raise trading operations, outturn practices, all overhead, and deliberations argon described under the assumptions. For surplus education or an explanation of the calculations utilize in the cartoon, call the department of awkward and Resource Economics, University of California, D avis, (530) 752-2414 or the local UC cooperative address property.Two additional cost of production study for processing love applees grown in this part argon as well as operational: â€Å" exemplification be To publish impact tomato plantes, restrain buged, In the capital of California valley †2007”, and â€Å" sample distribution hails To Produce touch tomato plantes, organ transplanted, In the capital of California valley †2007”. Sample apostrophize of Production Studies for mevery commodities atomic number 18 available and sack up be requested through and through with(predicate) the Department of Agricultural Economics, UC Davis, (530) 752-2414. Current studies cease be scratch offloaded from the department website http://costtudies. ucdavis. edu/ or obtained from selected county UC cooperative accompaniment personas.The University of California prohibits discrimination or harassment of any person on the basis of race, color, nat ional origin, religion, sex, gender individuation , gestation (including childbirth, and medical conditions related to pregnancy or childbirth), physical or mental disability , medical condition (cancer-related or genetic characteristics), ancestry, marital status, age, familiar orientation, citizenship, or service in the uniformed go (as defined by the Uniformed serve Employment and Reemployment Rights Act of 1994: service in the uniformed services includes segmentship, application for rank, exploit of service, application for service, or obligation for service in the uniformed services) in any of its programs or activities. University policy also prohibits reprisal or retaliation against any person in any of its programs or activities for making a complaint of discrimination or sexual harassment or for using or participating in the investigation or resolution process of any much(prenominal) complaint. University policy is intended to be lucid with the provisions of relev ant State and federal laws.Inquiries regarding the University’s nondiscrimination policies may be institutionalise to the Affirmative Action/Equal fortune Director, University of California, horticulture and raw(a) Resources, 1111 Franklin Street, 6th Floor, Oak write down, CA 94607, (510) 987-0096. 2008 Transplanted touch on love apple monetary value and Returns sports stadium of operations capital of California vale UC conjunct flank 2 ASSUMPTIONS The following assumptions refer to carry overs 1 to 8 and pertain to sample be and returns to produce transplanted processing tomatoes in the capital of California valley. Input prices and engage rates be based on 2008 time measures. However, production practices were non updated from the 2007 study. Practices described be not recommendations by the University of California, but cost production practices considered regular of a well-managed nurture for this harvest-time and ara.Some of the be and practic es listed may not be applicable to all situations nor use during every production grade and/or additional ones not indicated may be needed. affect tomato cultural practices and material input cost will falsify by agriculturist and region, and can be significant. The practices and inputs utilise in the cost study serve as a guide only. The cost atomic number 18 shown on an yearbook, per acre basis. The use of trade names in this inform does not act an endorsement or recommendation by the University of California nor is any criticism implied by omission of separate similar products. bring up. The hypothetical field and row-crop pargonnt consists of 2,900 non-contiguous realm of rented charge. tomato plantes argon transplanted on 630 land (70% of the tomato acreage) and direct buged on 270 acres (30% of the tomato acreage) for a total of 900 acres. Two gm acres atomic number 18 planted to another(prenominal) rotational crops including alfalfa hay, field corn, saffl ower, sunflower, run dry beans and/or wheat. For direct generatored tomato operations, please refer to the study titled, â€Å"Sample cost to Produce process tomatoes, order Seeded, in the capital of California Valley †2007”. The tiller also owns mingled enthronisations such as a buy at and an equipment yard. In this report, practices absolute on less than hundred% of the acres are denoted as a destiny of the total tomato crop acreage.CULTURAL PRACTICES AND tangible INPUTS country set. Primary tillage which includes optical maser takeing, discing, rolling, subsoiling, land planing, and listing beds is done from dreadful through early November in the stratum preceding transplanting. To maintain open air grade, 4% of the acres are laser leveled to all(prenominal) one year. line of merchandises are stubbledisced and rolled (using a rice rolling). scopes are subsoiled in dickens passes to a 30-inch depth and rolled. A medium-duty disk with a flat rol ler following is used. Ground is smoothed in two passes with a triplane. Beds on five-foot centers are made with a six-bed lister, and then shaped with a bed-shaper cultivator.Transplanting. Planting is spread over a three-month period (late March through early June) to meet contracted weekly delivery schedules at result. The transplants are planted in a single line per bed. Direct seed is for the early mollify and precedes transplanting. tout ensemble of the 630 acres are custom planted with greenhouse-grown transplants. cost for extra seed (15%) purchased to allow for less than 100% sprouting and for non-plantable transplants are included in the respective(prenominal) categories in accede 2. Fertilization. In the fall, ahead of listing beds, a soil amendment, gypsum at 3. 0 tons per acre is custom mobilize spread on 20% of the acres.After listing, as part of the bed shaping operation, 11-52-0 is shanked into the beds at 100 pounds per acre. Prior to planting, liquid ca techumen fertilizer, 8-24-6 plus zinc, is called below the seed line at 15 gallons of material per acre. Nitrogen fertilizer, UN-32 at one hundred fifty pounds of N per acre is sidedress-banded at layby. Additional N is utilize under superfluous needs on 20% of acres as rump 17 at 100 pounds of product per acre as a sidedress. Irrigation. In this study, water is compute to cost $31. 92 per acre-foot or $2. 66 per acre-inch and is a combination of 1/2 well water ($47. 67 per acre-foot) and 1/2 canal delivered surface water ($16. 17 per acre-foot).The irrigation costs shown in defers 1 and 3 include water, pumping, and campaign charges. The transplants receive a single sprinkler irrigation by and by planting. Prior to initial agate line irrigation, field are all chiseled to 12 inches deep in the furrow. Eight furrow irrigations are applied during the season. In 2008 Transplanted bear on tomato plant personify and Returns training capital of California Valley UC accommod ative Extension 3 this study 3. 5 acre-feet (42 acre-inches) is applied to the crop †2. 0 acre-inches by sprinkler and 40 acreinches by furrow. Although sub-surface drip irrigation is gaining in popularity, it is not used in this study. feller Management. The pesticides and rates mentioned in this cost study are listed n integrate feller Management for tomato plantes and UC pesterer Management Guidelines, Tomato. For more cultivation on other pesticides available, pest identification, monitoring, and management chat the UC IPM website at www. ipm. ucdavis. edu. Written recommendations are call for for many pesticides and are made by licensed pest halt advisors. For information and pesticide use permits, contact the local county coarse commissioners office. hummers. Beginning in January, Roundup plus finish is sprayed on the fallow beds to go steady emerged widows removes and repeated later with Roundup only. Before planting, the beds are cultivated twice to contro l weeds and to prepare the seedbed.Wilcox actor conditions bed and applies nut case fertilizer. Trifluralin is broadcast sprayed at 1. 0 dry pint per acre and incorporated with a power mulcher. To control nutsedge, duple Magnum at 1. 5 pints of product per acre is added to trifluralin as a tank- miscellanea and applied to 30% or 189 acres. hyaloplasm is applied to 80% or 504 acres in an 18-inch band at a rate of 2. 0 ounces of material per acre to control a seethe of weeds. A combination of hand weeding and windup(prenominal) cultivation is also used for weed control. The crop is automatically cultivated with sled-mounted cultivators three times during the season. A contract get the picture crew hand removes weeds. worms and complaints. The primary insect pests of seedlings included in this study are flea beetle, darkling strand beetle, and cutworm. Foliage and crop feeders included are tomato takingsworm, various armyworm species, russet nip, stinkbug, and potato aphi d. Diseases are primarily bacterial speck, late blight, and blackmold harvest-tide rot. A Kocide and Dithane tank mix for bacterial speck is applied to 30% of the acres. All of the above applications are made by ground. The following applications are made by aircraft. atomic number 16 dust for russet mite control is applied to 70% of the acres. Asana for command insect control is applied to 40% of the acres.Confirm for worm control is applied to 100% of the acres. applaud is applied in June to 5% of the acres for late blight control and again in phratry as a fruit protectant fungicide on 15% of the acres. Fruit Ripener. Ethrel, a fruit ripening agent, is applied by ground before harvest to 5% of the acres at 4. 0 pints per acre. harvest. The fruit is mechanically harvested using one primary reaper for 90% of the acres and one honest-to-god harvester for special harvest situations and as a backup to the primary harvester. typically agriculturists with this acreage of processi ng tomatoes own tractors, trailer dollies, generator-light political machines, and harvest support equipment.Four manual sorters, a harvester driver, and two bulk-trailer tractor operators are used per harvester. A seasonal mediocre of 1. 5 loads per hour at 25 tons per load are harvested with two (one day and one night) shifts of 10 hours from each one. return efficiency includes down time, scheduled travailless breaks, and exaltation amid fields. The processor nets the transportation cost of the tomatoes from the field to the processing plant. comprises for harvest operations are shown in tabulates 1, 3 and 7; the equipment used is listed in evades 4 and 5. If tomatoes are custom harvested, harvest expenses are subtracted from harvest costs in Tables 1 and 3, and the custom harvest charges added.The equipment for harvest operations is then subtracted from enthronisation costs in Table 4. Growers may involve to own harvesting equipment, purchased either bare-ass or 2008 Transplanted Processing Tomato represent and Returns Study capital of California Valley UC accommodating Extension 4 used, or contain a custom harvester. Many figures are important in deciding which harvesting option a grower uses. The options are discussed in â€Å"Acquiring Alfalfa convert reaping Equipment: A Financial analytic thinking of Alternatives”. restitutions. County average one-year tomato crop yields in the capital of California Valley over the past ten long time ranged from 26. 34 to 43. 00 tons per acre. The reporting counties are Colusa, Sacramento, Solano, Sutter, Yolo, and sometimes Glenn counties.Butte and Tehama are the only two Sacramento Valley counties that do not report processing tomatoes. The weighted average yields for the Sacramento Valley from 1997 to 2006 are shown in Table A. In this study, a yield of 35 tons per acre is used. Table A. Sacramento Valley Yield and Price † tons $ grade per acre per ton 2006 35. 44 59. 28 2005 34. 30 49. 81 2004 40. 51 48. 06 2003 33. 74 48. 82 2002 37. 64 48. 37 2001 35. 23 48. 49 2000 34. 44 49. 54 1999 34. 58 58. 68 1998 29. 90 53. 68 1997 33. 24 50. 85 Average 34. 90 51. 56 Returns. Customarily, growers produce tomatoes under contract with various provender processing companies. County † Source: California Agricultural Commissioner process Reports. verage prices in the Sacramento Valley ranged from $45. 66 to $62. 00 per ton over the cobblers last 10 years and the Valley-wide weighted averages are shown in Table A. A price of $70. 00 per ton is used in this study to glow the return price growers are currently receiving. Assessments. Under a disk run governing body tradeing order a mandatory assessment fee is collected and administered by the Processing Tomato Advisory plank (PTAB). The assessment pays for inspecting and grading fruit, and varies between recapitulation stations. In Yolo County, inspection fees range from $6. 36 to $8. 90 per load with an average of $6. 75. Growers and processors allocate equally in the fee; growers pay $3. 38 per load in this study.A truckload is untrue to be 25 tons. Tomato growers are also assessed a fee for the curling Top Virus reserve design (CTVCP) administered by the California Department of nourishment and floriculture (CDFA). Growers in Yolo County (District 111) are superaerated $0. 019 per ton. Additionally, several voluntary organizations assess member growers. California Tomato Growers Association (CTGA) represents growers’ pursuit in negotiating contract prices with processors. CTGA membership charges are $0. 17 per ton. The California Tomato Research Institute funds projects for crop improvement. CTRI membership charges are $0. 07 per ton. cut into. Basic hourly fight for workers are $11. 56 and $8. 0 per hour for machine operators and nonmachine (irrigators and manual driveers) workers, respectively. Adding 36% for the employer’s share of federal and stat e paysheet taxes, indemnity and other benefits raises the total labor costs to $15. 72 per hour for machine operators and $10. 88 per hour for non-machine labor. The labor for operations involving machinery is 20% higher than the field operation time, to account for equipment set up, moving, maintenance, and repair. The current negligible wage is $8. 00 per hour. CASH overhead coin overhead consists of various cash expenses paying(a) out during the year that are assign to the whole farm and not to a particular operation.These costs include holding taxes, wager on operating capital, office expense, liability and property policy, share rent, supervisors’ salaries, field sanitation, crop insurance, and investment repairs. Employee benefits, insurance, and payroll taxes are included in labor costs and not in overhead. gold overhead costs are shown in Tables 1, 2, 3, and 4. airplane propeller imposees. Counties charge a base property tax rate of 1% on the assessed pri ze of the property. In some counties special assessment districts exist and charge additional taxes on property including equipment, buildings, and improvements. For this study, county taxes are reason as 1% of the average measure of the property. Average value equals new(a) cost plus remedy value divided by 2 on a per acre basis. 008 Transplanted Processing Tomato follow and Returns Study Sacramento Valley UC Cooperative Extension 5 Interest o n run smashing. Interest on operating capital is based on cash operating costs and is calculated periodical until harvest at a nominal rate of 6. 75% per year. A nominal interest rate is the typical securities industry cost of borrowed funds. insurance. indemnification for farm investments varies depending on the assets included and the amount of coverage. place insurance provides coverage for property loss and is charged at 0. 740% of the average value of the assets over their utilitarian manner. obligation insurance covers acc idents on the farm and costs $1,438 for the entire farm or $0. 50 per acre. ability outgo.Office and ancestry expenses are estimated to be $50,489 for the entire farm or $17. 41 per acre. These expenses include office supplies, telephones, bookkeeping, accounting, legal fees, road maintenance, office and shop utilities, and mixed administrative expenses. Share involve. strike arrangements will vary. The tomato land in this study is leased on a share-rent basis with the landowner receiving 12% of the unwashed returns. The land rented includes developed wells and irrigation system. heavens Supervisors’ Salary. Supervisor salaries for tomatoes, including insurance, payroll taxes, and benefits, and are $94,500 per year for two supervisors.Two thirds of the supervisors’ time is allocated to tomatoes. The costs are $70. 00 per acre. Any returns above total costs are considered returns on risk and investment to management (or owners). athletic field sanitisation. San itation services provide man-portable toilet and process facilities for the ranch during the crop season. The cost includes delivery and weekly service. termss will vary depending upon the crops and number of portable units required. browse redress. The insurance protects the grower from crop losses collectible to adverse weather conditions, fire, unusual diseases and/or insects, wildlife, earthquake, volcanic eruption, and failure of the irrigation system.The grower can choose the protection level at 50% to 75% of production annals or county yields. In this study, no level is chosen. The cost shown in the study is the average of the costs paid by the growers who reviewed this study. NON-CASH command processing overhead time Non-cash overhead is calculated as the capital recovery cost for equipment and other farm investments. Although farm equipment used for processing tomatoes may be purchased new or used, this study shows the current purchase price for new equipment. The new purchase price is correct to 60% to reflect a mix of new and used equipment. annual self-possession costs (equipment and investments) are shown in Tables 1, 2, and 5.They represent the capital recovery cost for investments on an annual per acre basis. great recovery be. metropolis recovery cost is the annual dispraise and interest costs for a capital investment. It is the amount of money required each year to recover the difference between the purchase price and salvage value (unrecovered capital). It is equivalent to the annual payment on a loan for the investment with the down payment equal to the discounted salvage value. This is a more complex method of sharp ownership costs than straight-line depreciation and prospect costs, but more accurately represents the annual costs of ownership because it takes the time value of money into account (Boehlje and Eidman).The formula for the calculation of the annual capital recovery costs is; roof *# && # * ,% Purch ase ” write( ) %Recovery(/ + , scavenge ) Interest/ % ( Pr ice Value Value rank + . ‘ $ , / ‘. Factor +$ 2008 Transplanted Processing Tomato Cost and Returns Study ! Sacramento Valley UC Cooperative Extension 6 Salvage Value. Salvage value is an estimate of the remaining value of an investment at the end of its utilitarian life. For farm machinery the remaining value is a percentage of the new cost of the investment (Boehlje and Eidman). The percent remaining value is calculated from equations developed by the American partnership of Agricultural Engineers (ASAE) based on equipment sheath and years of life. The life in years is estimated by dividing the wear out life, as given by ASAE by the annual hours of use in this operation.For other investments including irrigation systems, buildings, and miscellaneous equipment, the value at the end of its useful life is zero. The salvage value for land is equal to the purchase price because land does not depreciate. The purchase price and salvage value for certain equipment and investments are shown in Table 5. Capital Recovery Factor. Capital recovery factor is the amortization factor or annual payment whose present value at compound interest is 1. The amortization factor is a table value that corresponds to the interest rate and the life of the equipment. Interest point. The interest rate of 4. 25% used to calculate capital recovery cost is the effective long-term interest rate in January 2008.The interest rate is used to reflect the long-term know rate of return to these specialized resources that can only be used efficaciously in the agricultural sector. Equipment cost. Equipment costs are composed of three parts: non-cash overhead, cash overhead, and operating costs. Some of the cost factors nonplus been discussed in previous sections. The operating costs consist of repairs, fuel, and lubrication. The fuel, lube, and repair cost per acre for each operation in Table 1 is determined by mult iplying the total hourly operating cost in Table 5 for each piece of equipment used for the selected operation by the hours per acre. Tractor time is 10% higher than implement time for a given operation to account for setup, locomotion and down time. Repairs, open fire and Lube.Repair costs are based on purchase price, annual hours of use, total hours of life, and repair coefficients formulated by the ASAE. Fuel and lubrication costs are also determined by ASAE equations based on maximum motive-Take-Off horsepower, and fuel type. Prices for on-farm delivery of diesel and unleaded gasoline are $3. 54 and $3. 57 per gallon, respectively. Irrigation System. Irrigation equipment owned by the grower consists of main lines, hand moved sprinklers, portable pumps, V-ditchers, and siphon tubes. Risk. Risks associated with processing tomato production are not assigned a production cost. All acres are contracted prior to harvest and all tonnage-time delivery contracts are assumed to slang been met. No excess acres are grown to fulfill contracts.While this study makes an effort to model a production system based on typical, real military man practices, it cannot fully represent financial, agronomic and market risks which affect the profitability and economic viability of processing tomato production. Table Values. Due to go the totals may be slightly variant from the sum of the components. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 7 REFERENCES American alliance of Agricultural Engineers. 2003. American Society of Agricultural Engineers Standards Yearbook. Russell H. Hahn and Evelyn E. Rosentreter (ed. ) St. Joseph, Missouri. 41st edition. Barker, Doug.California Workers’ Compensation Rating data for Selected Agricultural Classifications as of January 2008. California Department of redress, ramble Regulation Branch. Boehlje, Michael D. , and Vernon R. Eidman. 1984. Farm Management. rear Wiley an d Sons. New York, NY. Blank, Steve, Karen Klonsky, Kim Norris, and Steve Orloff. 1992. Acquiring Alfalfa hay gather Equipment: A Financial depth psychology of Alternatives. University of California. Oakland, CA. Giannini Information Series No. 92-1. http://giannini. ucop. edu/InfoSeries/921-HayEquip. pdf. internet accessed may, 2008. California State Automobile Association. 2008. gasconade Price Averages 2007 †2008.AAA Press Room, San Francisco, CA. http://www. csaa. com/portal/site/CSAA/menuitem. 5313747aa611bd4e320cfad592278a0c/? vgnextoid= 8d642ce6cda97010VgnVCM1000002872a8c0RCRD. network accessed April, 2008. California State control board of equalization. Fuel Tax Division Tax ranges. http://www. boe. ca. gov/sptaxprog/spftdrates. htm. Internet accessed April, 2008. CDFA-California County Agricultural Commissioners, California Annual Agricultural set Reports. 1998 †2007. California Department of Food and Agricultural, Sacramento, CA. http://www. nass. usda. go v/ca/bul/agcom/indexcac. htm. Internet accessed May, 2008. cipher Information Administration. 2008.Weekly Retail on bridle-path http://tonto. eia. doe. gov/oog/info/gdu/gasdiesel. asp. Internet accessed April, 2008. Diesel Prices. corporate Pest Management Education and Publications. 2008. â€Å"UC Pest Management Guidelines, Tomatoes. ” In M. L. Flint (ed. ) UC IPM Pest Management Guidelines. University of California. Division of Agriculture and Natural Resources. Oakland, CA. Publication 3339. http://www. ipm. ucdavis. edu/PMG/selectnewpest. tomatoes. html. Internet accessed May, 2008. Miyao, Gene, Karen M. Klonsky, and Pete Livingston. 2007. â€Å"Sample be To Produce Processing Tomatoes, Transplanted, In the Sacramento Valley †2007”. University of California, Cooperative Extension.Department of Agricultural and Resource Economics. Davis, CA. http://coststudies. ucdavis. edu/. Internet accessed April, 2008. Miyao, Gene, Karen M. Klonsky, and Pete Livingston . 2007. Sample be to Produce Processing Tomatoes, Direct Seeded, in the Sacramento Valley †2007. University of California, Cooperative Extension. Department of Agricultural and Resource Economics. Davis, CA. http://coststudies. ucdavis. edu/. Internet accessed, April, 2008. 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 8 comprehensive Integrated Pest Management Project. 1998. Integrated Pest Management for Tomatoes. Fourth Edition. University of California.Division of Agriculture and Natural Resources. Oakland, CA. Publication 3274. http://www. ipm. ucdavis. edu/PMG/selectnewpest. tomatoes. html. Internet accessed April, 2008. USDA-ERS. 2008. Farm Sector: Farm Financial Ratios. Agriculture and Rural Economics Division, ERS. USDA. Washington, DC. http://usda. mannlib. cornell. edu/reports/nassr/price/zapbb/agpran04. txt; Internet accessed January, 2008. ________________________ For information concerning the above or othe r University of California publications, contact UC DANR Communications go at 800994-8849, online at http://anrcatalog. ucdavis. edu/InOrder/ glom/ ca-ca. asp, or your local county UC Cooperative Extension office. 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 9 Table 1. UC co-op wing be PER ACRE TO PRODUCE TOMATOES capital of California valley †2008 TRANSPLANTED jade Rate: $15. 72/hr. machine labor $10. 88/hr. non-machine labor Interest Rate: 6. 75% Yield per Acre: 35. 0 ton Operation —————— change and get cost per Acre —————â€Time struggle Fuel, Lube bodily Custom/ tally (Hrs/A) Cost & Repairs Cost remove Cost 0. 00 0. 14 0. 42 0. 15 0. 36 0. 00 0. 10 0. 25 0. 08 0. 08 0. 26 1. 83 0. 17 0. 33 0. 00 0. 16 3. 00 0. 61 0. 33 0. 25 0. 25 0. 03 0. 04 10. 00 0. 00 0. 04 0. 00 0. 07 0. 00 0. 50 0. 00 0. 00 0. 0 0. 00 0. 32 0. 32 16. 42 0. 10 0. 93 0. 46 1. 49 0. 00 0. 00 0 3 8 3 7 0 2 5 1 1 10 39 3 6 0 3 33 12 6 5 5 1 1 109 0 1 0 1 0 9 0 0 0 0 12 6 212 2 58 32 92 0 0 344 0 18 53 10 22 0 6 12 3 3 19 cxlv 7 13 0 6 0 21 13 15 12 1 2 0 0 2 0 3 0 17 0 0 0 0 8 0 122 4 177 34 215 0 0 482 0 0 0 0 0 79 0 42 12 13 0 146 36 13 354 9 18 0 112 0 0 5 0 107 1 0 15 20 0 0 5 4 27 2 0 0 727 0 0 0 0 14 14 887 7 0 0 0 0 1 0 0 0 0 0 8 0 0 clxv 0 0 0 0 0 0 0 0 0 0 0 6 0 50 0 3 1 6 0 0 0 231 0 0 0 0 0 0 239 7 20 61 13 29 81 8 59 16 17 28 338 46 33 519 19 51 32 131 20 17 6 3 216 1 3 21 24 50 27 7 4 33 2 20 6 1,292 6 235 66 308 14 14 66 2,017 1 17 0 25 70 294 6 4 6 423 2,440Operation provisionlant: estate of the realm planning †optical maser take aim †4% of acreage commonwealth planningaration †chaff dish antenna & lace work cookingaration †Subsoil & axial rotation 2X lay cookingaration †discus & slog grime groomingaration †Triplane 2X down Preparation †engage Gypsum on 20% o f acreage Land Preparation †List Beds Land Preparation †plaster cast & fertilise (11-52-0) forage work †Roundup & last withdraw ascendence †Roundup batch laterality †Cultivate 2X sum up PREPLANT be cultural: anatomy Bed & glass plant food mulch Beds & Apply Treflan (& Dual on 30% of land area) Transplant Tomatoes jackpot attend †Apply hyaloplasm on 80% of acreage wet †Sprinklers 1X Weed construe †Cultivate 3X eat †150 Lbs N Sidedress Chisel Furrows cover Beds Disease harbour †Bacterial spot on 30% of land area dissipate Ditches water †Furrow 8X Disease reign †modern chevy on 5% of land area shutting Ditches Mite Control †Sulfur on 70% of acreage fertilise †20 Lbs N on 20% of Acreage Weed Control †fall Hoe †Contract occupy Vines bird louse Control †Aphid on 40% of Acreage Disease Control †Fruit desolate on 15% of Acreage bird louse Control †Worms Fruit Ripener †Ethrel on 5% of Acreage pickup arm truck work (2 pickups) ATV drop gibe CULTURAL be Harvest: Open Harvest avenue on 8% of Acreage Harvest In Field Hauling get along HARVEST cost Assessment: Assessments/Fees make sense ASSESSMENT cost Interest on Operating Capital @ 6. 75% meat operating(a) cost/ACRE CASH OVERHEAD: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors Salary (2) Land Rent @ 12% of Gross Returns property Taxes Property Insurance Investment Repairs sum CASH OVERHEAD cost entireness CASH be/ACRE Your Cost 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 10 UC accommodative EXTENSION Table 1 proceed NON-CASH OVERHEAD: Investment stock structure Storage building Fuel storage tanks & Pumps Shop Tools Booster Pumps Sprinkler tube principal(prenominal) get out metro †10″ Semi hand truck & Lowbed Trailer Pipe T railers motortruck-Service †2 net ton Generators & Light Fuel Wagons closed flux System Siphon Tubes fulfil newsboy Equipment quantity NON-CASH OVERHEAD COSTS TOTAL COSTS/ACRE Per producing Acre 25 10 8 5 21 52 28 12 12 13 3 1 2 4 3 755 953 — Annual Cost -Capital Recovery 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2,555 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 11 Table 2. UC COOPERATIVE EXTENSION COSTS and RETURNS PER ACRE to PRODUCE TOMATOES SACRAMENTO VALLEY †2008 TRANSPLANTED campaign Rate: $15. 72/hr. machine labor $10. 88/hr. non-machine labor Interest Rate: 6. 75% Yield per Acre: 35. 0 gross ton Price or Value or Cost/ unit Cost/Acre 70. 00 2,450 2,450 Your Cost Quantity/Acre Unit GROSS RETURNS Processing Tomatoes 35. 00 TOTAL GROSS RETURNS FOR PROCESSING TOMATOES OPERATING COSTS Custom: Laser level 0. 04 Gypsum employment 0. 20 Transplanting 8. 70 Air Appl ication †atomizer 10 gallon/Acre 1. 60 Air Application †patter 28. 0 Fertilizer: Gypsum 0. 60 11-52-0 100. 00 8-24-6 15. 00 Zinc Chelate 6% 2. 00 UN-32 150. 00 tidy sum 17 118. 00 Herbicide: Roundup immoderate 2. 50 Goal 2XL 3. 00 Dual Magnum 0. 45 Treflan HFP 1. 00 Matrix DF 0. 48 Seed: Tomato Seed 10. 01 Transplant: Transplants †ripening 8. 70 Irrigation: water system 42. 00 Pump †Fuel, Lube, & Repairs 1. 00 Fungicide: Kocide ci 0. 60 Dithane DF 0. 60 Sulfur, Dust 98% 28. 00 insect powder: Bravo Weatherstik 0. 60 Warrior T 1. 54 Confirm 12. 00 Contract: Contract labour 5. 00 Growth Regulator: Ethrel 0. 03 Assessment: CDFA-CTVP 35. 00 CTGA 35. 00 CTRI 35. 00 PTAB 35. 00 undertaking (machine) 9. 34 Labor (non-machine) 18. 08 Fuel †muck up 1. 5 Fuel †Diesel 77. 61 Lube Machinery repair Interest on Operating Capital @ 6. 75% TOTAL OPERATING COSTS/ACRE solve RETURNS to a higher place OPERATING COSTS/ACRE ton Acre long ton kilobyte Acre L b short ton Lb Lb dry pint Lb N Lb dry pint FlOz Pint Pint Oz Thou Thou AcIn Acre Lb Lb Lb Pint FlOz FlOz Hour Gal gross ton gross ton ton Ton Hrs Hrs Gal Gal 165. 00 7. 00 19. 00 6. 25 0. 20 132. 00 0. 419 2. 28 0. 913 0. 745 0. 171 8. 59 1. 03 18. 63 4. 84 19. 25 11. 00 28. 00 2. 67 13. 00 3. 62 3. 89 0. 55 7. 85 3. 05 2. 23 9. 99 63. 00 0. 019 0. 17 0. 07 0. 135 15. 72 10. 88 3. 57 3. 54 7 1 165 10 6 79 42 34 2 112 20 21 3 8 5 9 one hundred ten 244 112 13 2 2 15 5 5 27 50 2 1 6 2 5 147 197 7 275 42 159 66 2,017 406 008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 12 UC COOPERATIVE EXTENSION Table 2 go along CASH OVERHEAD COSTS: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS/ACRE TOTAL CASH COSTS/ACRE NON-CASH OVERHEAD COSTS (CAPITAL RECOVERY): Shop Building Storage B uilding Fuel ice chests & Pumps Shop Tools Booster Pumps Sprinkler Pipe Main delineate Pipe †10″ Semi hand truck & Lowbed Trailer Pipe Trailers Truck-Service †2 Ton Generators & Light Fuel Wagons resolved shuffle SystemSiphon Tubes Implement Carrier Equipment TOTAL NON-CASH OVERHEAD COSTS/ACRE TOTAL COSTS/ACRE NET RETURNS preceding(prenominal) TOTAL COSTS/ACRE 1 17 0 25 70 294 6 4 6 423 2,440 2 1 1 0 2 6 3 1 1 3 1 0 0 0 0 94 116 2,555 -105 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 13 Table 3. UC COOPERATIVE EXTENSION MONTHLY CASH COST PER ACRE TO PRODUCE TOMATOES SACRAMENTO VALLEY †2008 TRANSPLANTED SEP 07 7 20 61 13 29 81 8 59 16 17 28 62 46 33 519 19 51 14 20 17 6 2 54 2 54 3 21 24 50 27 7 4 33 2 2 0 42 2 12 6 21 14 14 11 87 OCT 07 NOV 07 DEC 07 JAN 08 FEB cut up 08 08 APR MAY 08 08 JUN 08 JUL AUG 08 08 SEP 08 TOTALBeginning SEP 07 end SEP 08 Preplant: Laser Level †4% of Acr eage Land Prep †straw saucer & Roll Land Prep †Subsoil & Roll 2X Land Prep †Disc & Roll Land Prep †Triplane 2X Land Prep †Apply Gypsum on 20% of Acreage Land Prep †List Beds Land Prep †Shape Beds & Fertilize Weed Control †Roundup & Goal Weed Control †Roundup Weed Control †Cultivate 2X TOTAL PREPLANT COSTS Cultural: Condition Bed & Starter Fertilizer Mulch Beds & Apply Herbicide Transplant Tomatoes Weed Control †Apply Matrix on 80% of Acreage irrigate †Sprinklers 1X Weed Control †Cultivate 2X Fertilize †150 Lbs N †Sidedress Chisel Furrows Mulch Beds Disease Control †Bacterial feeling †30% of Acreage Open Ditches Irrigate †Furrow 8X Disease Control †new-made Blight 5% of Acreage Close Ditches Mite Control †Sulfur 70% of Acreage Fertilize †20 Lb N 20% of Acreage Weed Control †Hand Hoe Train Vines dirt ball Control †Aphids 40% of Acrea ge Disease Control †Fruit blow 15% of Acreage Insect Control †Worms †Confirm Fruit Ripener †Ethrel 5% of Acreage pickup arm Truck Use (2 pickups) ATV Use TOTAL CULTURAL COSTS Harvest: Open Harvest way 8% of Acreage Harvest In Field Hauling TOTAL HARVEST COSTS Assessment: Assessments/Fees TOTAL ASSESSMENT COSTS Interest on Operating Capital @ 6. 5% TOTAL OPERATING COSTS/ACRE OVERHEAD: Liability Insurance Office Expense Field Sanitation Crop Insurance Field Supervisors Salary (2) Land Rent @ 12% of Gross Returns Property Taxes Property Insurance Investment Repairs TOTAL CASH OVERHEAD COSTS TOTAL CASH COSTS/ACRE 210 67 7 20 61 13 29 81 8 59 16 17 28 338 46 33 519 19 51 32 131 20 17 6 3 216 1 3 21 24 50 27 7 4 33 2 20 6 1,292 6 235 66 308 14 14 66 2,017 1 17 0 25 70 294 6 4 6 423 2,440 7 131 10 54 54 1 2 0 2 2 0 2 2 0 2 2 0 2 2 0 48 2 0 2 2 0 35 2 0 686 2 0 211 2 0 57 2 0 200 2 111 31 144 2 0 2 2 111 29 143 1 213 2 70 2 4 2 4 2 112 1 1 0 25 5 2 4 2 37 6 693 7 219 8 65 10 354 11 clv 1 0 5 1 0 5 1 0 5 1 0 5 1 0 5 3 2 0 12 16 1 0 5 1 0 5 1 0 5 1 0 5 1 0 5 3 2 0 12 367 1 0 5 1 0 5 294 0 7 220 0 7 78 0 7 11 0 7 11 0 33 145 0 7 44 0 7 700 0 7 226 0 7 72 0 7 162 301 388 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento ValleyUC Cooperative Extension 14 Table 4. UC COOPERATIVE EXTENSION WHOLE FARM ANNUAL EQUIPMENT, INVESTMENT, AND BUSINESS OVERHEAD COSTS SACRAMENTO VALLEY †2008 TRANSPLANTED ANNUAL EQUIPMENT COSTS †Cash Overhead Insurance Taxes 318 430 331 448 477 645 828 1,118 1,060 1,433 211 285 17 24 58 78 45 60 22 30 132 178 58 79 22 29 245 330 195 263 36 49 209 283 1,265 1,710 99 134 91 123 72 97 72 97 9 12 62 83 62 83 35 47 10 14 10 14 10 14 10 14 9 12 175 236 6 8 6 8 6 8 6 8 97 131 70 94 20 26 6,465 8,737 3,879 5,242 verbal description 110 HP 2WD Tractor one hundred thirty HP 2WD Tractor 155 HP 2WD Tractor 200 HP tree creeper 425 HP nightcrawler 92 HP 2WD Tractor ATV Bed Shaper †3 row raiser â€Alloway 3 haggle agriculturalist †perfecta 3 row agriculturist †Performer 3 course of action agriculturist †3 track raiser †maul 3 run-in Disc †Stubble 18′ Disc †burnish 25′ Ditcher †V Harvester Tomato †Used Harvester -Tomato Lister †3 speech Mulcher †15′ Pickup Truck †1/2 Ton Pickup Truck †3/4 Ton stomach Blade †8′ rice roll †18′ Flat roster †18′ Ringroller †30′ weight armored combat vehicle †three hundred gallon shoot storage tank †ccc Gallon level store †300 Gallon Saddle ice chest †300 Gallon Spray boom †25′ Subsoiler †16′ †9 shank Trailer doll Trailer skirt Trailer doll Trailer chick Triplane †16′ Vine Diverter Vine Trainer TOTAL 60% of New Cost * * Used to reflect a mix of new and used equipment. Yr 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 0 7 07 07 07 07 07 07 07 07 07 07 07 Price 66,445 69,163 99,594 172,650 221,197 44,015 4,017 13,292 10,236 5,100 30,281 11,868 4,980 49,847 44,743 8,631 46,108 331,980 20,176 20,507 17,655 17,655 2,269 14,139 14,139 7,952 2,374 2,374 2,374 2,374 1,781 35,605 1,451 1,451 1,451 1,451 22,253 16,046 4,800 1,444,424 866,654 Yrs spiritedness 10 10 10 10 10 10 10 10 10 10 10 5 10 5 10 12 8 8 5 9 7 7 15 10 10 10 10 10 10 10 5 5 15 15 15 15 10 10 10Salvage Value 19,627 20,430 29,418 50,998 65,338 13,001 710 2,351 1,810 902 5,355 3,866 881 16,237 7,912 1,195 10,411 10,000 6,572 4,098 1,766 1,766 218 2,500 2,500 1,406 420 420 420 420 580 11,598 139 139 139 139 3,935 2,838 480 302,935 181,761 Capital Recovery 6,678 6,952 10,010 17,353 22,233 4,424 443 1,466 1,129 562 3,339 1,974 549 8,293 4,934 855 5,799 48,743 3,357 2,406 2,747 2,747 197 1,559 1,559 877 262 262 262 262 296 5,923 126 126 126 126 2,454 1,769 560 173,739 104,243 hit 7,427 7,731 11,133 19,299 24,726 4,920 484 1,602 1,234 615 3,649 2,111 600 8,868 5,392 940 6,291 51,718 3,589 2,620 2,916 2,916 219 1,704 1,704 958 286 286 286 286 317 6,334 one hundred forty 140 140 140 2,682 1,934 606 188,941 113,364 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 15UC COOPERATIVE EXTENSION Table 4 continued ANNUAL INVESTMENT COSTS —— Cash Overhead —â€Insurance Taxes Repairs 243 18 89 9 31 40 328 132 147 294 59 45 614 118 157 2,325 329 24 121 12 42 54 444 178 199 397 80 61 830 160 212 3,142 1,643 221 439 44 210 487 2,219 700 531 722 145 313 4,152 586 3,860 16,272 exposition INVESTMENT Booster Pumps Closed Mix System Fuel armored combat vehicles & Pumps Fuel Wagons Generators & Light Implement Carrier Main Line Pipe †10″ Pipe Trailers Semi Truck & Lowbed Trailer Shop Building Shop Tools Siphon Tubes Sprinkler Pipe Storage Building Truck-Service †2 Ton TOTAL INVESTMENT Price 59,757 4,412 21,949 2,186 7,620 9,742 80,676 35, 000 36,170 72,168 14,465 11,066 150,980 29,112 38,600 573,903Yrs Life 10 10 20 10 5 15 10 10 15 25 20 15 10 20 5 Salvage Value 5,976 441 2,195 219 762 974 8,068 700 3,617 7,217 1,447 1,107 15,098 2,911 3,860 54,592 Capital Recovery 6,967 514 1,579 255 1,584 844 9,407 4,311 3,133 4,575 1,041 958 17,604 2,095 8,022 62,889 numerate 9,182 778 2,228 320 1,867 1,424 12,398 5,322 4,010 5,988 1,324 1,377 23,201 2,959 12,252 84,629 ANNUAL BUSINESS OVERHEAD Units/ Farm 900 2,900 900 900 2,900 2,900 Price/ Unit 25. 00 0. 48 70. 00 294. 00 0. 50 17. 41 thoroughgoing Cost 22,500 1,392 63,000 264,600 1,450 50,489 Description Crop Insurance Field Sanitation Field Supervisors Salary (2) Land Rent @ 12% of Gross Returns Liability Insurance Office ExpenseUnit Acre Acre Acre Acre Acre Acre 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 16 Table 5. UC COOPERATIVE EXTENSION HOURLY EQUIPMENT COSTS SACRAMENTO VALLEY †2008 TRANSPLANTED —&# 8212;————- COSTS PER HOUR —————————- Cash Overhead ——†Operating ——-InsurFuel & Total Total ance Taxes Repairs Lube Oper. Costs/Hr. 0. 13 0. 18 3. 12 25. 99 29. 11 32. 20 0. 17 0. 22 3. 25 30. 71 33. 96 37. 82 0. 24 0. 32 4. 67 36. 62 41. 29 46. 86 0. 31 0. 42 4. 63 47. 25 51. 88 59. 12 0. 40 0. 54 5. 93 100. 40 106. 33 115. 61 0. 11 0. 14 2. 06 30. 71 32. 77 35. 24 0. 05 0. 07 1. 09 0. 0 1. 09 2. 54 0. 17 0. 24 2. 87 0. 00 2. 87 7. 69 0. 13 0. 18 2. 21 0. 00 2. 21 5. 92 0. 07 0. 09 1. 05 0. 00 1. 05 2. 90 0. 35 0. 47 6. 25 0. 00 6. 25 15. 98 0. 07 0. 09 2. 68 0. 00 2. 68 5. 05 0. 03 0. 05 1. 08 0. 00 1. 08 2. 03 0. 37 0. 50 8. 52 0. 00 8. 52 21. 85 0. 59 0. 79 7. 43 0. 00 7. 43 23. 64 0. 13 0. 18 2. 42 0. 00 2. 42 5. 84 0. 63 0. 85 2. 08 61. 07 63. 15 82. 07 1. 09 1. 47 124. 44 61. 07 185. 51 229. 90 0. 15 0. 21 4. 24 0. 00 4. 24 9. 76 0. 15 0. 20 2. 36 0. 00 2. 36 6. 67 0 . 16 0. 22 1. 27 11. 97 13. 24 19. 81 0. 16 0. 22 1. 27 11. 97 13. 24 19. 81 0. 04 0. 06 0. 31 0. 00 0. 31 1. 30 0. 19 0. 25 1. 63 0. 00 1. 63 6. 76 0. 14 0. 9 1. 63 0. 00 1. 63 5. 52 0. 10 0. 14 0. 91 0. 00 0. 91 3. 79 0. 03 0. 04 0. 64 0. 00 0. 64 1. 47 0. 13 0. 17 0. 64 0. 00 0. 64 4. 14 0. 05 0. 07 0. 64 0. 00 0. 64 2. 00 0. 02 0. 02 0. 64 0. 00 0. 64 1. 07 0. 02 0. 02 0. 49 0. 00 0. 49 1. 12 0. 26 0. 35 8. 32 0. 00 8. 32 17. 83 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 01 0. 01 0. 11 0. 00 0. 11 0. 28 0. 16 0. 21 3. 43 0. 00 3. 43 7. 74 0. 17 0. 23 2. 78 0. 00 2. 78 7. 57 0. 04 0. 05 2. 88 0. 00 2. 88 4. 03 Yr 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07Description 110 HP 2WD Tractor cxxx HP 2WD Tractor 155 HP 2WD Tractor 200 HP flunky 425 HP nightcrawler 92 HP 2WD Tractor ATV Bed Shaper †3 track tiller †Alloway 3 Row Cultiva tor †Perfecta 3 Row Cultivator †Performer 3 Row Cultivator †3 Row Cultivator †sleigh 3 Row Disc †Stubble 18′ Disc †conclude 25′ Ditcher †V Harvester Tomato †Used Harvester -Tomato Lister †9 Row Mulcher †15′ Pickup Truck †1/2 Ton Pickup Truck †3/4 Ton Rear Blade †8′ rice Roller †18′ Flat Roller †18′ Ringroller †30′ Saddle tank car †300 Gallon Saddle storage tank †300 Gallon Saddle tankful †300 Gallon Saddle Tank †300 Gallon Spray pinpoint †25′ Subsoiler †16′ †9 theme Trailer Dolly Trailer Dolly Trailer Dolly Trailer Dolly Triplane †16′ Vine Diverter Vine Trainer Actual Hours Capital Used Recovery 1,443. 2 2. 78 1,200. 0 3. 48 1,199. 3 5. 01 1,599. 4 6. 51 1,599. 8 8. 34 1,199. 2 2. 21 199. 5 1. 33 199. 5 4. 41 199. 8 3. 39 199. 8 1. 69 225. 1 8. 90 533. 0 2. 22 380. 0. 87 399. 2 12. 46 199. 5 14. 84 165. 2 3. 10 199. 4 17. 45 699. 0 41. 84 390. 0 5. 16 365. 4 3. 95 266. 5 6. 18 266. 5 6. 18 132. 2 0. 89 199. 2 4. 70 262. 5 3. 56 199. 5 2. 64 206. 6 0. 76 49. 1 3. 20 126. 0 1. 25 401. 9 0. 39 299. 4 0. 59 399. 5 8. 90 499. 6 0. 15 499. 7 0. 15 499. 3 0. 15 499. 7 0. 15 373. 8 3. 94 241. 9 4. 39 315. 0 1. 07 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 17 Table 6. UC COOPERATIVE EXTENSION RANGING ANALYSIS SACRAMENTO VALLEY †2008 TRANSPLANTED COSTS PER ACRE AT VARYING YIELDS FOR PROCESSING TOMATOES YIELD ( gross tonS/ACRE) 26. 0 29. 0 32. 0 35. 0 38. 0 41. OPERATING COSTS/ACRE: Preplant Cost 338 338 338 338 338 338 Cultural Cost 1292 1,292 1,292 1,292 1,292 1,292 Harvest Cost 228 255 281 308 334 360 Assessment Cost 14 14 14 14 14 14 Interest on Operating Capital TOTAL OPERATING COSTS/ACRE TOTAL OPERATING COSTS/TON CASH OVERHEAD COSTS/ACRE TOTAL CASH COSTS/ACRE TOTAL CASH COSTS/TON NON-CASH OVERHEAD COSTS/ACRE TOTAL COST S/ACRE TOTAL COSTS/TON 65 1937 74 422 2359 91 113 2472 95 65 1,964 68 422 2,386 82 114 2,500 86 65 1,990 62 423 2,413 75 115 2,528 79 66 2,017 58 423 2,440 70 116 2,555 73 66 2,044 54 423 2,466 65 117 2,583 68 66 2,071 51 423 2,493 61 117 2,611 64 44. 0 338 1,292 387 14 67 2,097 48 423 2,520 57 118 2,638 60NET RETURNS PER ACRE higher up OPERATING COSTS FOR PROCESSING TOMATOES outlay YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -507 -369 -230 -92 46 184 323 60. 00 -377 -224 -70 83 236 389 543 65. 00 -247 -79 90 258 426 594 763 70. 00 -117 66 250 433 616 799 983 75. 00 13 211 410 608 806 1,004 1,203 80. 00 143 356 570 783 996 1,209 1,423 85. 00 273 501 730 958 1,186 1,414 1,643 NET RETURNS PER ACRE in a higher place CASH COSTS FOR PROCESSING TOMATOES harm YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -929 -791 -653 -515 -376 -238 -100 60. 00 -799 -646 -493 -340 -186 -33 1 20 65. 0 -669 -501 -333 -165 4 172 340 70. 00 -539 -356 -173 10 194 377 560 75. 00 -409 -211 -13 185 384 582 780 80. 00 -279 -66 147 360 574 787 1,000 85. 00 -149 79 307 535 764 992 1,220 NET RETURNS PER ACRE ABOVE TOTAL COSTS FOR PROCESSING TOMATOES damage YIELD (DOLLARS/TON) (TONS/ACRE) Processing Tomatoes 26. 0 29. 0 32. 0 35. 0 38. 0 41. 0 44. 0 55. 00 -1,042 -905 -768 -630 -493 -356 -218 60. 00 -912 -760 -608 -455 -303 -151 2 65. 00 -782 -615 -448 -280 -113 54 222 70. 00 -652 -470 -288 -105 77 259 442 75. 00 -522 -325 -128 70 267 464 662 80. 00 -392 -180 32 245 457 669 882 85. 00 -262 -35 192 420 647 874 1,102 2008 Transplanted Processing Tomato Cost and Returns StudySacramento Valley UC Cooperative Extension 18 Table 7. UC COOPERATIVE EXTENSION COSTS AND RETURNS/ BREAKEVEN ANALYSIS SACRAMENTO VALLEY †2008 TRANSPLANTED COSTS AND RETURNS †PER ACRE BASIS 1. Gross Returns Crop Processing Tomatoes 2,450 2,017 2. Operating Costs 3. unclutter Returns Above Oper. Costs (1- 2) 433 4. Cash Costs 2,440 5. remuneration Returns Above Cash Costs (1-4) 10 6. Total Costs 2,555 7. loot Returns Above Total Costs (1-6) -105 COSTS AND RETURNS †TOTAL ACREAGE 1. Gross Returns Crop Processing Tomatoes 1,543,500 2. Operating Costs 1,270,748 3. Net Returns Above Oper. Costs (1-2) 272,752 4. Cash Costs 1,536,994 5. Net Returns Above Cash Costs (1-4) 6,506 6.Total Costs 1,609,965 7. Net Returns Above Total Costs (1-6) -66,465 BREAKEVEN PRICES PER YIELD UNIT animal foot Yield (Units/Acre) 35. 0 Yield Units Ton ——†Breakeven Price To Cover ——-Operating Cash Total Costs Costs Costs ———— $ per Yield Unit ———â€57. 63 69. 70 73. 01 tramp Processing Tomatoes BREAKEVEN YIELDS PER ACRE Yield Units Ton menial Price ($/Unit) 70. 00 ——†Breakeven Yield To Cover ——-Operating Cash Total Costs Costs Costs ———†Yield Units / Acre ———-28. 8 34. 9 36. 5 CROP Processing Tomatoes 2008 Transplanted Processing Tomato Cost and Returns Study Sacramento Valley UC Cooperative Extension 19 Table 8.UC COOPERATIVE EXTENSION DETAILS OF operations SACRAMENTO VALLEY †2008 TRANSPLANTED Operation Laser Level †4% Of Acreage Land Prep †Stubble Disc & Roll Land Prep †Subsoil & Roll 2X Land Prep †Disc & Roll Land Prep †Triplane 2X Land Prep †Apply Gypsum on 20% of Acreage Land Prep †List Beds Land Prep †Shape Beds & Fertilize Weed Control †Roundup & Goal Weed Control †Roundup Weed Control †Cultivate 2X Condition Beds & Apply Starter Fertilizer Power Mulch & Apply Herbicides †Treflan (& Dual on 30% of Acreage) Transplant Tomatoes Operation calendar month kinfolk September Tractor/ Power Unit Custom 425 HP Crawler Implement Laser Level Disc †Stubble 18′ Rice Roller †18′ Subsoiler †16′ †9 Shank Dis c †Finish 25′ Ringroller †30′ Triplane †16′ Broadcast Material Material Rate/Acre Unit 0. 04 Acre September 425 HP Crawler 200 HP Crawler September 200 HP Crawler September Gypsum Application October October January January January 200 HP Crawler 155 HP 2WD Tractor 130 HP 2WD Tractor 130 HP 2WD Tractor 110 HP 2WD Tractor 92 HP 2WD Tractor 110 HP 2WD Tractor 130 HP 2WD Tractor CustomGypsum Lister †9 Row Bed Shaper †3 Row Saddle Tank †300 Gallon Saddle Tank †300 Gallon Spray Boom †25′ Saddle Tank †300 Gallon Spray Boom †25′ Cultivator †Alloway 3 Row Cultivator †Perfecta 3 Row Cultivator †Performer 3 Row Mulcher †15′ Saddle Tank †300 Gallon 0. 20 Ton 11-52-0 Zinc Chelate Roundup radical Goal 2 XL Roundup Ultra 100. 00 2. 00 1. 00 3. 00 1. 50 Lb Pint Pint FlOz Pint January March April Weed Control †Apply Matrix on 80% of Acreage Irrigate †Sprinklers 1X Weed Control â € Cultivate 3X April April April April May May April May April April July April May June July June 130 HP 2WD Tractor Fertilize †150 Lbs N Sidedress Chisel Furrows Mulch Beds Disease Control †Bacterial Speck †on 30% of Acreage Open Ditches Irrigate †Furrow 8X 10 HP 2WD Tractor 110 HP 2WD Tractor 110 HP 2WD Tractor 130 HP 2WD Tractor 200 HP Crawler 155 HP 2WD Tractor 130 HP 2WD Tractor 200 HP Crawler 200 HP Crawler Saddle Tank †300 Gallon Cultivator †Sled 3 Row Labor Cultivator †Sled 3 Row Cultivator †Sled 3 Row Cultivator †3 Row Cultivator †Sled 3 Row Saddle Tank †300 Gallon Cultivator †3 Row Cultivator †Sled 3 Row Saddle Tank †300 Gallon Ditcher †V Ditcher †V Labor Labor Labor Labor 8-24-6 Treflan HFP Dual Magnum Tomato Seed Transplants †Growing Transplanting Matrix DF piddle 15. 00 1. 00 0. 45 10. 44 8. 70 8. 70 0. 48 2. 00 Lb Pint Pint Thou Thou Thou Oz AcIn UN-32 150. 00 Lbs N Kocide 101 Dith ane DF 0. 60 0. 60 Lb Lb Disease Control †Late Blight on 5% of Acreage Close DitchesAir Application Spray 200 HP Crawler 200 HP Crawler Air Application Dust 130 HP 2WD Tractor Contract Labor 110 HP 2WD Tractor Air Application Spray Rear Blade †8′ Rear Blade †8′ Cultivator †Sled 3 Row Saddle Tank †300 Gallon Vine Trainer Water Water Water Water Bravo Weatherstik 10. 00 10. 00 10. 00 10. 00 0. 15 AcIn AcIn AcIn AcIn Pint July July Mite Control †Sulfur on 70% of Acreage July Fertilize †20 Lbs N on 20% of Acreage July Weed Control †Hand Hoe Train Vines Insect Control †Aphids on 40% of Acreage Disease Control †Fruit hogwash on 15% of Acreage Insect Control †Worms Fruit Ripener †Ethrel on 5% of Acreage Open Harvest Lane on 8% of Acreage July July July Sulfur, Dust 98% CAN 17 Labor Warrior T Bravo Weatherstik Confirm 28. 00 118. 00 5. 00 1. 54 0. 45 12. 00 0. 03\r\n'

Wednesday, December 26, 2018

'Accounting and Bookkeeping Services Marketing Plan Essay\r'

' foodstuffing Vision\r\n thaumaturge’s control pull up stakes equalize the necessarily of transitional miserable railway linees, spread overings with the ontogenesis pains of leaving an owner-operator exemplification to hiring employees and expanding. These lymph glands pass on see that adept’s accountant is agonisticly priced, some(prenominal) comp bed with the commercialize and with the substitute option of hiring their own bookkeepers. lymph glands leave behind see that champion’s controller is extremely flexible and scalable in a way that in-house bookkeepers can non be. To move in advance with this new business line, Sorcerer’s Accountant get out find the clerking go the core of its business and a source of leads for its checkitional score system operate, or else than the other way around. Over cartridge clip, as this transition happens, the marketing plan bequeath be revisited to see how these clients can be break d own used as a source for referrals and more than business.\r\nSee more: The Issues Concerning Identity Theft Essay\r\nGoals\r\nSorcerer’s Accountant’s goals embroil private, Marketing, stemma, and Client Satisfaction goals. They atomic number 18:\r\n1. Personal †To reduce the epoch spent on the business by Max Greenwood to a more sustainable level everyplace a few age and to give professional recognition 2. Marketing †multiplication of large song of leads and press mentions 3. Business †Expand sales significantly over the next cardinal forms 4. Client Satisfaction †To achieve a soaring level of very satisfied clients use\r\nSorcerer’s Accountant seeks to pull up stakes a full suite of revenue and management write up services for minuscule-down(a) businesses in Chicago, Illinois, anyowing business owners to non notwithstanding save money over in-house accounting and ensure their compliance with taxation laws, scarce to solve valuable management decisions from their come.\r\n realize\r\nWhen clients come to Sorcerer’s Accountant, the foiling of dealing with in-house bookkeepers and low-quality suppliers exit recede. Clients will be given the time to have all of their questions answered and valuable accounting and outlines advice will be given even in the initial meetings. The client will quickly attend that Sorcerer’s Accountant will scale their services to meet the client’s needs and can add to those services as the client’s needs change. They will understand that they are not entering into an onerous subjugate and that the cost of getting started is low. The client will be delighted the first time they sire a thank you phone card and modest gift when they’ve made their budgeted numbers for the quarter. At this point it will truly sink in that Sorcerer’s Accountant has their clerking and accounting needs covered and that they can put by an y worry that this area will be a weak nexus in their business.\r\n severance Dashboard\r\n weekly measurements of key metrics will be averaged for each month and entered in the Gap Dashboard. Personal goals will be introduce by Max Greenwood directly to make sure he is moving towards both professional recognition and a sustainable work/life balance. Marketing goals will be track by the CRM system and business goals will be tracked by QuickBooks. Client satisfaction numbers will be derived from the survey provider’s database. Whether numbers are met or not, the news will be divided on a monthly rump with the entire staff, with congratulations and discussion as to what is going right as swell as a look at what is going wrong and how it can be rectified. These reports will be shared in full with the bookkeeping program tutor and partially with the bookkeepers.\r\nIdeal Customer\r\nThe nonpareil node for Sorcerer’s Accountant is an owner of a very secondary busines s. Having launched within the last few years, the customer has just meshd his first employee. The bookkeeping work (accounts payable and receivable, paysheet, bank reconciliations, tax preparation) that the owner did for the first few years is taking more and more time and is holding him back from working on sales, marketing, and strategy for the business. The new employee has been hired to direct more of the technical work of the business, not to do bookkeeping. However, when considering the type of bookkeeping armed service he can make, the customer realizes that a ten-hour-a-week employee would most likely be a student or low-skills worker who would subscribe a great deal of training.\r\nThe customer is put off by the radical of spending a great deal of time training such an individual, who whitethorn leave within a year (or even less) ascribable to school inventory changes or finding a regular job. He realizes that keeping the books correctly is burning(prenominal) work, but because he understands his own rank to the business, his knows his time is better spent elsewhere. He might then begin to explore for professional bookkeeping options that can assign just a low-level of house by doing his own research and request other business owners he knows.\r\nMarket Description\r\nThe olive-sized business accounting market consists of virtually every down in the mouth business in the United States. As businesses grow larger than one mortal sole proprietorships, they generally require smart help with at least their tax preparation, and often with additional bookkeeping and accounting services. Even legion(predicate) non-employer sole proprietorships will use accounting help at some point. While some small businesses hire bookkeepers or CFOs directly, many successfully outsource these types of services.\r\nThe market for Sorcerer’s Accountant is small businesses in the urban center limits of Chicago. This will represent approximately 85 ,000 businesses in 2010. This market can be subdivided into three assorts: Non-employer firms: Without employees, these firms do not have many of the concerns of larger businesses. However, the owners must be open-eyed to protect their own tax indebtedness and sort out how their personal and business tax returns intersect. These firms are generally buyers of QuickBooks services and tax preparation services. As they grow, this group becomes ripe for outsourced bookkeeping services beforehand they can hire a regular in-house bookkeeper. Very small businesses: delimitate for our purposes as businesses with 2-10 employees.\r\nMade up of businesses that are intentional to stay small and those which are growing through a phase, these businesses require payroll services, bookkeeping, and tax preparation. They are concerned about losing control, but can generally be convinced of using outsourced accounting and bookkeeping with cost analysis. With the stakes higher, these businesses c an make greater use of management accounting services, especially as most cannot afford a dedicated CFO. more do not need a full-time bookkeeper, but can made due with part-time help, which limits their hiring options. Other small businesses: Defined for our purposes as businesses with 11 to 99 employees. Many of these businesses will have some in-house pecuniary management and bookkeeping help. However, they may be able to save money by outsourcing these services as they are not generally core to what the business seeks to do. These businesses may be comfortable with their situation as a cash producer for their owners or intent on growing or positioning themselves for sale.\r\nRemarkable Difference\r\nSorcerer’s Accountant offers the flexibility and low rates of an in-house bookkeeping employee, while providing all of the training, relapsing, and deep knowledge of a cognizant Public Accountant.\r\nDifferentiators\r\nSorcerer’s Accountant will achieve a competitive edge among Chicago bookkeeping services due to its combination of CPA oversight with lower-level, inexpensive labor to solve the particularized problems of small business owners. Clients will receive the advantage of having a CPA look backward their books and propose additional advice when appropriate, while not paying much more than they would to hire their own part-time bookkeeper. This is not an unreproducible competitive edge, but the market in Chicago is significantly large full to allow for the success of Sorcerer’s Accountant with this strategy. Large firms ignore the small business market because they are better positioned to serve larger businesses. They are flimsy to imitate this strategy as they will find it difficult to convince small businesses that they can offer services which are affordable to them.\r\n'

Monday, December 24, 2018

'Die Casting\r'

'Presentation Pressure grumble stamp Sam Mande Deepak Ch Veera Pratap Vamsi raj J (BUB0912011) (BUB0912016) (BUB0912013) (BUB0912010) M. Sc. (Engg. ) in Engineering Manufacturing and Management Module leader : Dr N S Mahesh M. S. Ramaiah instill of forward-looking Stu give outs 1 History clay sculpture since somewhat 4000 BC… Ancient Greece; bronze statue influenceing 450BC Iron works in former(a) Europe, e. g. cast iron cannons from England 1543 2 M. S. Ramaiah teach of advance(a) Stu snap offs Introduction grumble clay sculpture is a in truth commonly employ type of permanent molding motion in which surface finish and gross profit of function cast split is healthy that post- make foring can be eliminated in umpteen cases. • hand out roll molds argon utmost-priced and require much time to assembly they argon generally called miscarrys. • Die moulding is done for high volume with high point in times, and value added frugalally priced cas t parts. M. S. Ramaiah check of go Stu go bys 3 Die dramatis personae appendage 1. Die is fudge to deject 2. Die is unlikable, break up admixture is alter in the house . The ram clitorises the molten dilute in to the die 4. Die bodily cavity is filled with molten admixturelic element in few micro seconds 4 M. S. Ramaiah work of locomote Studies Die Casting serve 5. The metal than substantiveifies 6. The office casted is ejected from the die 7. The die is cleaned and sprayed with releasing agents 8. Die is ready for the next one shot 5 M. S. Ramaiah naturalise of groundbreaking Studies Die cast subprogram • In Die-Casting the metal is injected in to the mold under high closet 10-210 Mpa (1,450-30500 psi) Casting can produce very thickening geometry parts with internal cavities and hollow sections. • It is economical, with very little wastage, the extra metals in each casting is carryed and re utilize • The clamping pressure exerted on th e die is Rated in â€Å"Clamping tons” • The cogency varies from 400 tons to 4000 tons. M. S. Ramaiah schooling of Advanced Studies 6 Die Casting regale • Most of the die castings are do from non- ferric metals, curiously zinc, horseshit, aluminum, atomic number 12, lead, and tin based alloys, although ferrous metal die castings are likely The die casting method is particularly suited for screenings where a large cadence of small to medium sized parts are needed with good detail , a fine surface spirit and dimensional tolerance • There are two common types of die casting: springy- domiciliate military operation and cold- bedchamber offset • instance: Pressure die casting M. S. Ramaiah domesticate of Advanced Studies 7 cutting chamber play • The essential feature of this process is the independent belongings and snapshot units • In the cold chamber process metal is transferred by ladle, manually or automatically, to the wisecrack sleeve • Actuation of the shot plumbers helper forces the metal into the die.This is a single-shot operation • This office minimizes the butt time between the hot metal and the injector components, this extend their operating intent M. S. Ramaiah schooling of Advanced Studies 8 Cold chamber process • acerbic melt is pressurised with high-speed injection is likely to write down way in the metal, which can event porosity in the castings • The cold chamber process is used for the production of atomic number 13, copper base alloys and steel castings • Next to zinc, aluminium is the most widely used die-casting alloy The mould has sections, which include the â€Å"cover” or hot side and the â€Å"movable” or ejector side M. S. Ramaiah School of Advanced Studies 9 • The die may to a fault have additional moveable segments called slides or pulls, which are used to create features much(prenominal) as undercuts or holes w hich are replicate to the parting line • Available automobile capacity ranges 300 to 4000 T clamping pressure M. S. Ramaiah School of Advanced Studies 10 Cold- bedroom Die Casting Process Operating range of the ColdChamber Die Casting ProcessThe die is closed and the molten metal is ladled into the cold-chamber shot sleeve. The loon pushes the molten metal into the die cavity where it is held under pressure until solidification. Ejector pins push the casting out of the ejector die and the plunger returns to its original position The die opens and the plunger advances, to ensure that the casting trunk in the ejector die. Cores, if any, retract. M. S. Ramaiah School of Advanced Studies 11 Applications • • • • Fuel Pumps Carburetor part Valve Covers Handles M. S. Ramaiah School of Advanced Studies 2 tropical Chamber Process • gamy chamber process is the process where the metal is maintain at an appropriate temperature in a holding furnace ad jacent to the machine • The injection mechanism is located within the holding furnace and a part of it is thitherfore in constant contact with the molten metal • Pressure is transmitted to the metal by the injection piston through the gooseneck and into the die • On the return stroke metal is drawn into the gooseneck for the next shot M. S. Ramaiah School of Advanced Studies 13 Hot Chamber Process In this process there is minimum contact between air and the metal to be injected • Due to the contact between the metal and parts of the injection system hot chamber is curb to zinc-base alloys • The Zinc alloys are mostly used in the die casting process • They have physical, mechanical and casting properties • Applications restrict to low melting point metals that do not chemically attack nose and other mechanical components M. S. Ramaiah School of Advanced Studies 14 Hot Chamber Process • The main advantage of this process includes spe ndthrift cycle times of approximately 15 cycles per minute Due to this process, hot chamber machines are used with Casting metals likes zinc, tin, lead, and magnesium M. S. Ramaiah School of Advanced Studies 15 Hot Chamber Die Casting Process M. S. Ramaiah School of Advanced Studies 16 Advantages • efficient for large production quantities • More accuracy • Surface finish is good • sylphlike sections are possible • Fast cool down leads small grain size and besides good strength to casting • dimensional control is achieved • Due to thin walls, weightiness is reduced M. S. Ramaiah School of Advanced Studies 17Disadvantages • broad(prenominal) tooling costs • Size restrictions of castings • Volume restrictions • largely limited to metals with low metal points • set out geometry must allow removal from die M. S. Ramaiah School of Advanced Studies 18 pertinency • Excellent for large and complicated sh apes, particularly with internal features • Can produce kale shape or near dinero shape components • Used where mechanical properties are not important • Used where solid state processing is difficult or uneconomical M. S. Ramaiah School of Advanced Studies 19 Conclusion Depending on the field of application Die casting plays a significant role in fulfilling the requirement then &depending on the size and shape of component and material used the appropriate process should be selected •Mainly by supreme and maintaining the various parameters such as material, machine, cycle time and impression(mould)the effectiveness can be meliorate and its directly reflects in M. S. Ramaiah School of Advanced Studies 20 • Reducing nutriment cost • Quality of component is alter • Rejection rate is less(prenominal) • Wastage of material is less Life of machine and mould is improved • By following these parameters overall process will be effective & which leads to economic effectiveness M. S. Ramaiah School of Advanced Studies 21 Reference [1] Unknown. , pressure die casting process, www. wikipedia. com, [2] Unknown, Advantages of PDC, www. dynecast. com, [3] Unknown. , cold chamber die casting, www. diecastetechnology. blogspot. com , [4] Unknown. , Hot chamber die casting, www. duecasting. com [4] Module notes ENG:MATLS. Dr Ns mahesh MSRSAS Bangalore. , M. S. Ramaiah School of Advanced Studies 22 THANK YOU M. S. Ramaiah School of Advanced Studies 23\r\n'

'Feeding Program Report Essay\r'

' regurgitate’s eating Program provides a healthy, fresh and nutritious repast to the kids who were in hungriness or else to the atomic number 18as wherein we slew checker that the stack stinkpotnot re each in solelyy accommodate their meals clearly. This political planme likewise desires to salute free meals to those children who where in the particular place that we argon articled to go to.\r\nFeeding is a beak, which at present effectively enables hundreds of millions of poor children beingnesswide to be sustained to their mealsâ€in developed and evolution countries alike. This paper describes the benefits of CAT feeding and how this well-proven as well asl tummy be scaled up and specifically targeted to address some of the distinguish constraints to universal primary health completion. ace of the advantages of CAT feeding is that, in profit to enabling health status, it has positive accept and indirect benefits relating to a number of differen t development goals (namely for gender equity, need and aridness reduction, partnerships and cooperation, care and prevention, and improvements in health and separate social indicators). Some of those implications are discussed herein as well. Even in the most-developed nations, in that respect are hungry children who can be overhauled by prepare meals.\r\nThrough this class, we can care the poor people to at least give them meals so that their smart go forth be removed. We, the CAT federal agencyrs, are the ones who personally made and planned the meals to be cooked. We prompt the meals carefully and cook the meals scrumptiously so that it would be worth for the children who were consume the meals. We can as authentic to the children that were wareing the meals that we had prepared were all exonerated and healthy since in has the nutritious ingredients like carrots and sweet potato. We as well as add some seasonings to the meal so that it would be more delicious an d that the children would be very skilful to the meal that they were eating.\r\nThe computer broadcast tries to clam up the people’s hunger gap by bringing forage to children across the street. Run by the work that funded primarily by the CAT officers, the weapons platform offers a safe location for children to eat meals and get free intellectual nourishment to get hold of home to their families. At least, in our cause straightforward government agencys we could help to close the people’s hunger. And by means of this simplex charge of helping them closing their hunger, we could besides give them nutrition.\r\nThe objectives of the program are to abide by the health of every people in the community, to bring in cooperation while bighearted foods to otherwises, and to clear the child’s behavior. And done this program, the children well-educated how to give, they learned through cooperation and the target objectives were happened.\r\n discipli ne/Body\r\nOn the day of the Feeding Program, it was an exciting day for me since it was my first measure to experience that one. Our assembly place was our school and our assembly time was 6:30-7:00 am and I came up late at the school because of the fact that when I came up there, they were only few of them who were there. So, when I came there, there was them and after a few minutes I began to help them. I help them repacking the juice; I similarly help them chopping the ingredients into small dices.\r\n afterwards doing all those preparations, we began preparedness. Our teacher divided into threesome different separates that’s why I am sure it ordain be easy for the meal to be cooked. We overly have three large pots where we can cook the meal. Our group leader was Sinclair F. Seno, I know that he genuinely knows how to cook and besides, he is a skillful person whom I authority on. I trust him that he could strain our meal so delicious and he unfeignedly does. Through his experiences in cooking and on his determination to finish cooking, he made it very fine. And then the other group’s meals were also already cooked.\r\nAfterwards, we were preparing so that we can now go to our designated area. The area we will distribute the meals that we had prepared. indeed we went to the chapel of their place and tell all the residents that we will be handsome protrude free food and meals. So, we have been working issue and then the residents began spillage out and went to us to take for food and we also gave them. We also gave them juice so that they will not choke the food that they eat.\r\nFrom the start, the residents were overly little and it seems that the food that we had prepared were too much for the people that we are giving food. But when we had announced from each of their homes that we are giving food for free, they were immediately going our from their houses and went to us for food. We were so very happy because it is rel ieving to the heart that you can help to parry the people’s hunger and in a very simple way. This program is also a way in helping them out of the cite of hunger. We also take some videos and pictures for our infotainment and also as a remembrance for having this first activity of our CAT.\r\nAfter giving free foods for them, we also immediately clean up the area that we had used and go back again to our school. We wash all those large pots and other things that we had use for cooking. After cleaning those things, we had our picture taking. Together all of us, we had worked out for this event to be undefeated I enjoy this event and really had fun.\r\nObservation\r\nI had observed from our program that handling this kind of program is not that easy because you need to have the cooperation amid the officials from the place and also from the administration from the office of the school and without their cooperation, the program would be nothing.\r\n too I had observed tha t without the cooperation of the officers, it wouldn’t be a big success to this program. I had seen that all of us were working together for us to finish this kind of theorize for the day. We work hard together for us to get down this program very successful.\r\nThis program is also with the residents who support our program. Who were there to ask for food and support what we were doing.\r\nThis kind of program is not really easy. It really needfully time to plan and enough budgets so that the ask would be completed. This program needs to be planned carefully so that the result would be very pure and that the program would be very successful.\r\n recommendation\r\nThis kind of program should be improved. This program must be in a proper way of having a program. perhaps this should have a list of program so that we can also accommodate the children who were there. We can also have games for the children so that they would not only enjoy the food that they eat but also they will be happy and because of the games that will be prepared for them. We can also give them toys (used or donated) so that they would delight the things that will be given to them. We can also perform some intermission come for them to be entertained. At least through this simple ways, we could bring joy to their lives and make them happy for this time.\r\nThis kind of program would be very interesting because it can really help a lot for the children.\r\n result\r\nIn the current years, the population of the world is getting bigger and bigger and we are not really sure if they can still accommodate their needs and if they can still feed themselves. That is why we have this program to help the people’s hunger to be removed.\r\nGiving also nutritious foods to the children could be the best way for them to be provided with adequate nutrition. And also through the food that they eat, it could also energize their day.\r\nTherefore, I conclude that this program is for the b enefit of the people who are in the state of poverty and hunger.\r\n'

Sunday, December 23, 2018

'Corporal Punishment in Public Schools\r'

' physical penalisation is the in cristalded exercising of physical hassle as a method of changing demeanour. legion(predicate) nations have proscribed the character of material penalization in commonplace naturalizes, hardly the United States of America is a picky case. Thirty states have tabu the use of natural penalisation in creation schools while twenty states have not, Texas existence one of them. The use of tangible penalisation in public schools should be prohibited because it stayricts a students academic success, urges aggressiveness and force out in an small fryishs behavior, all while having no absolved evidence that it actually works.Corporal penalization creates an unhealthy educational environment which flat correlates with impeding students academic performance. Even though one student receives penalization, this affects all the students who fancy it, constructing â€Å"an environment of education that send packing be described as unpr oductive, nullifying, and punitive” (â€Å"Corporal penalization in Schools”). Corporal penalization creates an atmosphere of fear in the schoolroom which can severely hurt a students ability to do closely in school.Studies show that â€Å"as a group, states that paddled the intimately improved their scores the least,” while â€Å"the ten states with the longest histories of forbidding corporal penalty improved the most” (â€Å"Corporal Punishment in Schools and… ”). Today, succeeding in steep school is very important, and with proper reason. How well a student does in naughty school is what paves their way to a good college. Corporal penalisation is utilise to reject bad behavior, but it puts students at a very serious disadvantage against students who collect in non-corporal penalization states.By definition, corporal punishment is said to change the behavior of the dupe so that he or she go away not act in the alike(p) way a gain, although there is no concrete evidence that supports this claim. In fact, â€Å"no clear evidence exists that such punishment excrete to better control in the schoolroom” (â€Å"Corporal Punishment in Schools”). mentation logically, hurting a nipper/adolescent bequeath not result in better behavior because pain does not explain why bad behavior is wrong. A kidskin/adolescents brain is belt up developing, so just hurting an claw/adolescent and then thinking that everything will be better is backward thinking.â€Å"physically punishing children has never been shown to enhance clean character development or growth the students respect for teachers or new(prenominal) government agency figures in general,” meaning corporal punishment is not even capable of doing what it is sibyllic to do (â€Å"Corporal Punishment in Schools”). Corporal punishment is being used ineffectively and the consequences far outweigh the authorisation good that it d oesnt do. Though corporal punishment is effective in a little period of time, it causes more harm than good.In school, students are taught to be nice to others and to handle situations with a logical and calm mind, but corporal punishment â€Å"promotes a very parlous message: that violence is an acceptable phenomenon in our society” and â€Å"encourages children to resort to violence because they becharm their authority figures or substitute parents victimization it” (â€Å"Corporal Punishment in Schools”). Essentially, children and adolescents are being told that violence is okay and that if somebody steals someones pencil, then it is okay to go up to that person and start hitting them.Yes, spanking, paddling, and other forms of corporal punishment are â€Å" warm and its effective †and thats true,” but that is all it is, flying and effective (â€Å"More Than 200,000 Kids Spanked At Schools”). A student may behave for a week, a month, maybe even for the equipoise of the school year, but corporal punishment cannot keep the behavior of a child/adolescent under control for the rest of his/her life. The memory of being hit is not so profound that it deters him/her from robbing a bank, or breaking into someones home when he/she is thirty years old and can baffle care of themselves.â€Å"Corporal punishment has excessively been linked to criminal and antisocial behaviors, in all probability because corporal punishment does not facilitate childrens internalization of morals and values” (Barwick). If a victim of corporal punishment starts a family and their child misbehaves, physically hurting the child will probably be the prototypic though to come to mind. Corporal punishment creates a cycle of violence and pain because of the lasting physical and mental scars it can leave. Thus, corporal punishment should be prohibited in all states of the United States of America. A deleterious classroom environment restr icts a students academic success.In the U. S. A. , twenty states have legalized the use of corporal punishment in public schools, even though there is no clear evidence that corporal punishment does indeed change the behavior of the inflicted for the better. What corporal punishment is linked to is reinforcement of aggression and violence in the behavior of the hurt when he/she are older. Corporal punishment does control the behavior of a child/adolescent temporarily, it does not help in the long run, which is what school is about; school prepares the individuals of the future for the rest of their lives.\r\n'

Saturday, December 22, 2018

'Paleolithic and Neolithic Essay\r'

'The paleolithic and neolithic date of references were in contrasting periods of time so far though they had similarities and differences in affable, economic, and govern manpowertal areas. The palaeolithic geological geological while or â€Å"old stone age” the heathen period of the Stone years that began roughly 2.5 to 2 million years ago, mark by the earliest use of tools make of chipped stone. The principle of the characteristic of the Stone Age was that human being hunted ridiculous animals or gather edible products of of course grown animals for food. The neolithic sequence or Agricultural Revolution was a target event that change food pull together to food producing and transformed human hostel. palaeolithic and neolithic durations had lots in putting surface in social, economic, and political areas.\r\npaleolithic and neolithic seasons had many similarities in political structures. In the paleolithic season leaders emerged in severally ethnic music, provided none of them had wealth because of the constant moving for resources. In the palaeolithic and neolithic eras both(prenominal) had some way of leader or leadership although the neolithic Era had a complex organized g overnment the paleolithic era had a root leader to make the decisions for the tribe consisting of a sm wholly amount of race. The Paleolithic and Neolithic also differ in political structures because the Paleolithic era tho had a small group of people light-emitting diode by a group leader because of the constant moving they had to do to get resources. However the Neolithic era had a complex government because of the harvest-festival of population due to food surfeit when they settle down at a resourceful location.\r\nPaleolithic and Neolithic eras had many similarities in social structures. In the Paleolithic and Neolithic era each sex had a role in society, but later on the Neolithic era the men’s role was weapons-grade to the womenâ €™s role. In the Paleolithic era men hunted and women gathered, everyone in society was equal and no one was higher up only the gods they worshiped were the only higher ones than them. The Neolithic and Paleolithic era differ in social structures because in the Paleolithic era women had drop down in the equality between men and women because men took over both the care of animals and plants therefore women were led to domestic chores but were not necessity to the survival of the village. In the Paleolithic era gender equality was extended even further to relations between sexes and all members of a tribe made beta contributions to the survival of the community.\r\nThe Paleolithic and Neolithic era had many similarities and differences in economics. In the Paleolithic and Neolithic era agriculture and conduct was an economic resource. In the Paleolithic era meat had a high respect over everything else they use to trade.In both Neolithic and Paleolithic era trade was do by both eras, but in the Neolithic Era there were much resources to trade because of the development of agriculture. In the Paleolithic era hunting and gathering frugality practically prevents individuals from accumulating private property and basing social distinctions on wealth. In the Neolithic era specialization would make all the seduce more(prenominal) efficiently and raise the economy of the city.\r\nThe Paleolithic and Neolithic eras had similarities and differences in social, economic, and political areas. In the Paleolithic and Neolithic eras each gender had a role in society but later on in the Neolithic era the men’s role was superior to the women’s role. In the Paleolithic and Neolithic eras both had some sort of leader or leadership although the Neolithic Era had a complex organized government. In the Paleolithic and Neolithic eras trade was done by both eras but in the Neolithic Era there were much more resources to trade because of the development of a griculture. The Paleolithic and Neolithic eras were very much familiar and differently.\r\n'

Thursday, December 20, 2018

'Challenges Library Management System Essay\r'

'n 1981, UNESCO hire a study attached(p) by Jean Lunn1 from Canada, Guidelines for healthy force statute law. His study is unmediated 30 years old since its populaceation. M both countries engage amended or significantly rewritten their legitimate puzzle laws (Germ alwaysy, Ind unriv eachedsia, and Norway in 1990; France in 1992, Sweden in 1994, Canada in 1995, randomness Africa in 1997, Denmark in 1998 and Japan & Finland in 2000). Others atomic put down a desire 18 in the ferment of doing so (Australia, India, Slovenia, Spain, Switzerland and get in concert Kingdom).\r\nThe forms of intellectual and artistic expressions return gr avow in antithetic dimensions. New produce media concur been true and electronic human beingsations be now an integral bulge of m alone internal issue heritages. UNESCO was chthonian twinge to subscribe to by a revise variance of the Guideline in say to review the tint of it on peeled(prenominal) countries and to incorporate freshly forms of publishing, much(prenominal) as, electronic subjects. The new revised and up encounterd edition of the Guidelines of efficacious 2 Deposit Legislation (2000, UNESCO) by Jules Lariviere is frame to be a useful tool.\r\nThe Indian applicable snatch, Deli actually of applys Act 1954 (rev. 1956 to implicate newspapers and periodicals) has been downstairs(a) the scanner shortly after it was chuck into application and all over the expire five decennarys the study depository program depository library, Kolkata and the cardinal new(prenominal) liquidator regional public libraries, Connemara Pubic library, Chennai, substitution subroutine library, Town Hall, Mumbai and Delhi contribute subroutine library, Delhi, and e superfluous(a)ly the publishing institution straight snarly with it, expressed concern and draw attendance of the Government of India, of its limitations and in stiffness.\r\nThe issue program library, Federat ion of Indian Publishers (FIP) and s eeral professional library organizations discussed its drawbacks and recommended revision or specific amendments of the act at various seminars, conferences and former(a) forums. Ministry of Culture, the concerned agency of the political science of India, set up some(prenominal)(prenominal) committees to charter with the subject subroutine library. The Recommendations of the content cognition Commission3 and its Working Group on Libraries (NKC-WGL, 2006) is completely inactive on this and early(a) national library cerebrate issues. It would be let to draw attention to an obligate by 3.\r\nChallenges in depository library guidance carcass (CLMS 2012) Bandopadhyay (2000) former Director of the field subroutine library, is exhaustive replete with a complete set of plan of accomplishment for the concerned Ministry to initiate the revision process at the earliest. As a follow up, the Ministry took nigh travel to obtain the views, o f other s dribbleholders, including schoolmans, library users group and older library professionals. Based on these tautologicctions / recommendations a revised draft bill on this issue was prep atomic design 18d that is awaiting final clearance of the Ministry since 2006.\r\nRole of Legal Deposit Act: In simple terms Legal Deposit is a statutory obligation which requires that whatsoever organization, commercial or public, and some(prenominal) single(a) producing whatsoever type of documentation in multiple copies, be obliged to situateion unmatchable or to a greater extent copies with some recognised national institution/s. It is grievous to make sure that reas atomic number 53d accommodate mandate covers all kinds of create secular, that is, material commonplacely produced in multiple copies and â€Å"offered to the public regard little of the means of transmission. ”\r\n humans distri lone(prenominal)ion could mean â€Å"performance” or †Å" pomposity” e.g. radio or television programme could be considered as â€Å"published” for court-ordered sediment purposes when it has been broadcast. inwardly the electronic publications environment, it should be noned that a â€Å" hotshot feign item” such as, a database , stored on one server, could be subject to court-ordered sterilise requirement since it is made available to the public through and through a technology enabling the public to read, turn nearly or view the material. 5 (Lariviere ). Most countries verify on a juristic instrument of some sort in order to encounter the capaciousness of their national deposit collection.\r\nIn all countries with legal deposit system, â€Å"published material” would earthyly admit tidingss, periodicals, newspapers, microforms, sheet music, maps, brochures, pamphlets, etc. In some countries sound-visual material (sound recordings, films, videos, etc. ) is alike subject to legal deposit and in that location atomic number 18 some(prenominal) countries where electronic publications ar besides included into the legislation, but they have through this in dis same way; some have excluded on-line electronic publications be ready of the numerous unsolved technical foul problems related to their acquisition and preservation problems related to ever changing technological scenarios.\r\nLegal deposit legislation serves a clear national public indemnity interest by ensuring comprehensive acquisition, recording, preservation and plan of attack of a nation’s published heritage. The region of a legal deposit system is to ensure the development of a national collection of published material in various formats. It should as hygienic up as view as the compilation and publication of national bibliography in order to ensure bibliographic control over a comprehensive deposit collection. In addition, an sound legal deposit legislation guarantees to citizens and resear chers inwardly the country and abroad, approach path to research collection of the national published material.\r\nCountries ar developing many different models, but ar clearly unable to keep pace with the monolithic substitutes and challenges related to the deposit of intangible publications. De sectionalizationment of national Heritage6, UK (1997) brought stunned a consultative paper on current legal deposit of publication issues base on a questionnaire which identified some(prenominal) liable(p) issues and posed a number of specific questions to which want responses from individuals and organizations. This document could also help Indian group and the government agencies in formulating the revised DB Act.\r\nvisibility of Indian account entertain publishing Before we deal with Indian lurch of Books Act let us first look at the pre direct trends in carry publishing in India. Over the last quad decades a big(p) majority of face language publishing has concentrate d in and around the capital, Delhi. The city is also a major center of Hindi publishing exertion. With the rapid harvest- metre of high education from 1960s and the pressure built-up at bottom the faculties off-of-pocket to UGC’s policy of ‘publish or clog up’ resulted in the increase of publications of research monograph. India is one of the a few(prenominal) countries where 4 4.\r\nInvited Lectures theses and dissertations submitted for Ph. D. and other alike higher postgraduate degrees in humanities and social scientific disciplines particularly, get published as a routine matter, whereas in science and technology this would be a rargon phenomenon. at that place is no reliable source of annual book publishing data in India or any comprehensive list of Indian publishers in different languages. D. N. Malhotra7 (2010), former President of FIP and an establish publisher in English and Hindi claimed of having 15,000 20,000 publishing houses, mostly w ork on by individuals or as single family business.\r\nharmonize to Vinutha Mallay8 Senior Editor of Mapin Publishing, India is the sixth extendedst publishing industry in the world with annual growth of 15-20%; ordinal largest publishers of books in English, around 90,000 to 100,000 books atomic number 18 published annually, at that place are close 19,000 publishers in the country; in addition sixty per cent of global publishing outsourcing is establish in India. This growth trend is marked entirely from the 70s onwards when book trade overthrow increase gradually collect to numerical growth of educational and research institutions at all level.\r\nAs we look back a few decades, the pick out of English books grew fast in libraries of newly established universities, research institutions and other academic centres. Individual buyers of books collide with only a small percentage. Bulk of the titles was trade from the English speaking countries, mostly from the UK and U SA ground publishing houses. This book import business is generally handled by a few Delhi based book importers and distributors.\r\nTo accelerate the book supply process from the shelves and warehouses the importers / distributers devised a exert of sending books on credit to academic staff and libraries, through local anaesthetic anesthetic vendors or jobbers (newcomers in book trade to supply books ‘on acclaim’ basis). They were allowed to take back books â€Å" non selected” within a credit limit of six months only. Within a few years these jobbers turned into legitimate vendors with book post of their own which could not be returned to the wholesalers within the stipulated six months credit limit.\r\nThey start bookshops with the ‘dead stock’ of their own and conduct to supply books to the institutions on all solar sidereal day terms and conditions. These vendors, having direct contacts with the researchers and faculty members on day t o day basis, universe the actual selectors in all educational institutions, get offers to publish research monographs of academics. more than of them grabbed these offers on their own terms thereby connection the exclusive club of publishers. We now find several(prenominal) of these vendors are retail bookshop owners, library suppliers and also publishers, all in one.\r\nPerhaps it would not be out of place to add a few words of Iain Stevenson9 on the youthful trends in British publishing keeping in mind that India is claimed to be the third largest English language publishing country. ‘Since the number one of this century, there have been strong trends in British publishing in the increase in submerging of publishing and book selling ownership balance by healthy specialization and the randomness is an change magnitude awareness and impact of electronic media and delivery crosswise sectors that have take a crapd a large impact crosswise the book trade.\r\nIn 2004 over 161,000 individual book titles were published in the U.K. as compared to 119,000 in 2001 and over 2. 5 whiles the number in 1990. Consumers alley on books stimulate 2436 m. sterling pounds (in 2000 it was 2000 million) out of which 30% was from the export sales.\r\nIndividual buyers comprised the largest mart share, about 70% of keep down book sale and 20% to academic institutions and corporate bodies’. Indian Legal Deposit Legislation or Delivery of Books Act 1954 and its aftermath The act, usually referred to as DB Act10 was amended in 1956 to include newspapers and serials to a lower place its purview. Annual publishing of books in India during mid-fifties was small 5.\r\nChallenges in depository library Management arrangement (CLMS 2012) and below 30,000 titles, whereas by 2010 it is claimed to have exceeded 100,000 [estimated figure obtained from FIP in the absence of any official data from any reliable source] with substantial increase in the insurance coverag e of subjects, such as, science and technology. In a late 11 Annual write up of the Ministry of Culture the case depository library claimed to have authorized 29,875 publications under the DB Act which happens to be only 30% of the estimated contribute publications as indicated by senior executives of the depository library in several professional forums.\r\nIt was also being pointed out in such gatherings that the other troikasome recipient libraries under this Act, in Chennai, Delhi and Mumbai authoritative even less during the same period. It is worth noting that this was claimed to be the highest figure ever reached by the library ‘due to a special drive’12Intellectual resource (NACONAL 2006). UNESCO Statistical Yearbook is speechless on the number of books published annually or the number of libraries in India over the last several decades, although India is one of the major contributors and active member of this transnational body.\r\nThis sad state of a ffaire obviously reached, and continue to be, due to simple negligence of all concern. In most other countries annual publication figures were being proposed by organizations declared as recipient/s under the legal deposit or procure legislation of the country. There must be several reasons for the Library to reach in such a state and to argue, we guess, the limitations of DB Act cannot be the patriarchal cause of it. Rigid administrative and fiscal rules and regulations pick out by the Library to absorb under the instruction of the Ministry, is sure enough to my mind, a major divisor but not the main one.\r\nThe crux of the matter is subject field Library never received a large number of recent Indian publications under the DB Act. We do not know who all are claimed to be Indian publishers. A sizable number of them are ignorant of DB Act obligations. It is also a fact that number of ‘one sentence authorpublishers’ is also very high (15% †20%) especially in vernacular languages. The subject Library together with the important Reference Library attached to bring out Indian national Bibliography(INB) based on the books received under the DB Act, similar in format of the British content Bibliography (BNB).\r\nHowever, neither the British Library (formerly British Museum Library) nor the Indian National Library is in any obligation under their several(prenominal) legal deposit acts to bring out national bibliographies of books and then received under their respective(prenominal) legal deposit acts. . Bandhopadhyay13 points out,’rules and policy contracted are on the job(p) smoothly for the British Library but similar regulations unexpectedly, failed to work in our case. One has to keep in mind the fact that default in U. K. is an expulsion rather than general rule unlike in India’. The furnish of penalty for default in DB Act of Rs.\r\n50. 00 sounds secure notional. Either revise it to a figure e. g. , Rs. 1000 . 00 or 4-5 sentences of the actual market price of single counterpart, whichever is higher or just make it voluntary, and hope for the best. The reason of suggesting the latter provision is to avoid the highly cumbersome and built-in adjectival delay within our legal system. Since 1958 National Library did not take any legal execute at law against one single defaulter till date. In UK and USA penalty clause is not mentioned as the legal deposit provision is covered under the country’s copy make up acts.\r\nIt is because of this factor legal deposit provision is genuinely more effective and shamable to authors and publishers of these countries. It would be more realistic to suggest that National Library shall receive one copy of every Indian ‘publication’ and the three other regional repository libraries in Chennai, Delhi and Mumbai shall have the right to claim any current publication in their respective regional languages only, delivered fire of woo und er the revised provisions of the DB Act. The current practice of demanding intravenous feeding copies of every publication to be delivered surrender of embody to each of 6.\r\nInvited Lectures these four libraries (including National Library) failed to impinge on our expectations. This is in addition to what publishers have to comply with the demands of different state primeval libraries under the Press and Book Registration Act of 1867. Moreover, a large multitude of these books and other publications, thus received, especially language publications that are not so unremarkably used in some regions are usually being ‘dumped’ or just temporarily stored as these are of ‘no use’ to the library. This is a colossal wa defend of national resource.\r\nOn the other hand it would not be cost effective to make these so to say, ‘unused books’ (four copies of each) routinely processed, provide costly storage lay as well as maintaining them for the posterity in four regional libraries. The National Library shall receive one copy for preservation and opening only; create bibliographic records for the benefit of all stakeholders. There are several categories of publications e. g. in English, Hindi, Sanskrit and Urdu (EHSU) languages shall find users in other three regional libraries.\r\nLet us accept the real time scenario in terms of handiness and main courseibility for application of information and communication technologies (ICT) within library systems. Bibliographic data of publications received by the National Library under legal deposit legislation pull up stakes be accessible to others from INB and National Library catalogue / database online. These three libraries shall buy one copy of all selected books in EHSU languages, from any local vendor / publishers. Additional fund annually flatten by three libraries on this account shall be recuperated from a special annual central government grant.\r\nThe proposed modul e is based on the British legal deposit act where the British Library, London receives one copy of every book / publication and the other five libraries (Wales National Library, Aberystwyth, Scottish National Library, Edinburgh, Oxford University, Cambridge University and trey College, Dublin) obtain direct from the publishers, one copy of every book of their choice, selected from the weekly list of books received in the British Library under the legal deposit act.\r\nWe made an attempt to get some musical theme of the annual cost of books published under these four (EHSU) ‘common languages’ from INB and the National library that would give an mood of the total fund inevitable for the three regional libraries under the revised provision of the Act. All the three libraries receive some annual grant from the central government.\r\nThe revised provision in the act will also bring some savings in terms of time and resources, as lesser number of books are to be dealt wit h by the libraries. Sooner than later, it will be a reality (within a decade or so) of devising available a digital copy of an Indian publication by the National Library online, that was not originally selected or received earlier to a library or an individual from its own stock within or extracurricular the country.\r\nThe technology is already in experimental stage at various levels. Slowly and gradually a large part of Indian publications will be brought out in e-format only, which will also change our current perception of borrowing or consulting a ‘book’ from a conventional library.\r\nTill we reach that stage in India and the transitional period of co-occur (20 years? ) we shall carry on with both the systems as we are now have both wind carts as well as a BMW 7e serial publication cars on our roads for transportation. Indian library systems shall take a longer path and time to replenishment over to reach this goal. Moreover, any change in our library ‘ modernization’ programme shall be richly dependent on application of technological innovations resulting in inevitable 14 acceptance of a never ending process.\r\nThomas Abhram in a recent article expressed, â€Å"ebooks will be hugely cheaper with the removal of paper and inventory costs…. All things taken into account, books in move format are not certainly going off ever from circulation. And e-books, from a publishing point of view, are a ‘ feat devoutly to be wished’. We in India, specially the National Library are to continue dealing with print copies of books for several decades together with information resources available in e-books and or in any other format.\r\n7 Challenges in Library Management System (CLMS 2012) duck 1: Books in Indian Languages Received in National Library LANGUAGE 2007 08 Assamese Bengali English Gujarati Hindi Kannada Malayalam Marathi Oriya Punjabi Sanskrit Tamil Telugu Urdu Total 97 991 5756 127 2370 687 1500 1400 2 661 602 112 3685 248 521 20757 NL/DB Act 2008 †09 35 1463 5385 348 1722 600 1200 1351 52 576 287 2526 cxlv 304 15994 337 2189 5530 476 1237 877 866 1341 750 000 111 1186 406 292 15598 300 350 450 830 INB (2010) AVERAGE COST.\r\nThe figures quoted above (Table-1) under Books received by the National Library under DB Act during 2007-08 and 2008-09 and those listed in INB for 2010 (CRL) were obtained from the respective libraries on own(prenominal) requests. In a paper presented at the NACONAL 2006 by Mandal & Syed Abuzar15 (2006) indicated National Library received about 20,000 books annually during 1990 2002. They claimed the Library received about 30,000 during 2005-06 due to some special drive and about similar number of volumes during 2010-11as recorded in the Annual Report of the Ministry of Culture.\r\nUnfortunately we could not get breakdown of figures under each language of 29,875 books received during 2005-06 nor of INB listed figures for 2009 and 2011. The signifi cant spreadhead of Oriya books received during 2007-08 and 2008-09 was due to some special efforts put by the concerned language specialist during 2007. [Note: middling cost of recently published books in English, Hindi, Sanskrit and Urdu (EHSU) languages has been worked out from a sample of books procured by University of Delhi, of import Library, aboriginal secretariate Library and the U. S. Library of Congress, Book procural Centre in Delhi.\r\nWe made here an assessment of annual additional grant amount to be provided by central government to gestate the three regional libraries (in Chennai, Delhi and Mumbai) under the proposed revised legal deposit legislation. The National Library shall receive one copy only of every Indian publication disembarrass of cost delivered by the publishers, and the three regional public libraries are to purchase one copy of any book (in EHSU languages) selected by a library from open market. The three libraries are entitled, under the law, to receive unleash of cost, one copy of a book published in respective regional languages.\r\nIt is estimated that each library shall selectively acquire per year about 30,000 new Indian publications (10,000 EHSU + 20,000 in respective regional languages) out of about 90,000 books published annually. It means, central government shall reimburse annually the cost of 30,000 books in EHSU languages where average cost of a set of four EHSU books is Rs. 2000 or Rs. 60 million (30,000 x2000 = 60,000,000). In addition, another 10m (Rs. 10,000,000) would be required to cover annual subscription cost of EHSU periodicals and newspapers. Thus we reach an estimated figure of Rs.\r\n70m or 7crore (add another 10% 8 Invited Lectures annually for inflation). These figures are being presented to get some idea of the extra cost we propose to pass on to the central government exchequer. ] If this revised guidelines are adopted in our legal deposit act (now under revision) by fetching over the extra b urden of book fund of the three regional libraries by the central exchequer then we could surely expect of getting better cooperation from the publishing labor union in fulfilling their responsibilities towards the provisions of the revised act.\r\nGroup of publishers delivery out EHSU language publications are to supply only TWO free copies, like all other publishers, one to the National Library and the other to fantan Library. The only sensible expectation of the publishers from the CRL / National Library is to bring out a comprehensive, up to date online INB, listing all currently published titles thus received under the act and provide facilities of comfortable access to the readers within a reasonable time frame.\r\nUnder the revised provision of the act, there is a strong opinion that Chennai based Connemara Public Library shall receive one copy free of cost, of every publication in Dravidian languages (e. g. Kannada, Malayalam, Tamil and Telugu). Similarly Central Library, Mumbai shall receive books in all western Indian languages, such as Marathi, Konkani, Gujarati, etc. , and Delhi Public Library shall get publications in Punjabi, Kashmiri, etc. as commonly spoken in the three respective regions. National Library is to receive one copy of all the publications.\r\nIn addition to the respective regional languages publications these three libraries shall purchase one copy of publications of their choice, in English, Hindi, Sanskrit and Urdu (EHSU), from publishers / local vendors. Total annual cost of this category of publications shall be reimbursed from central exchequer. With the introduction of advanced nedeucerk technologies, libraries shall be benefitted for not to process (Catalogue / classify highest cost factor) these books as relevant data can be downloaded from INB.\r\nThe second alternative is to incorporate legal deposit provision within the revised copyright legislation as done in the USA and UK. It is possible to mortify the number of defaulting Indian publishers to bare minimum. save very recently the National Library claimed to have increased intake of publications under the Act by extensive promotional work through the media and sending direct appeal to publishers that have helped it in bringing more and more publishers within the DB Act net.\r\nSecondly, if the total number of copies of each title (an average of seven copies) under both PR and DB Acts could be drastically reduced to minimum two only, there is a hope of getting full support and cooperation of Indian publishers to go by the rule book. third base and the most important factor is to make INB up to date and bring it out at unfaltering frequency (monthly! ) with the target of putting it online within a scheduled time frame. What we need is determination and political will to make the India’s National Library the effective hub of Indian library systems.\r\nSimilarly, there are several other issues, listed below, which also require attenti on by both the National Library and earmark government agencies that shall help in devising India dashing of its National Library. Central Reference Library (CRL): In 1971 administration of the CRL was separated from the National Library by making it a subordinate percentage under the Department of Culture. This was an ideal opportunity we missed, for shifting the CRL to Delhi.\r\nIn the middle of 1970s Central Government created a new wing of the Central Secretariat Library (CSL) and named it as Tulsi Sadan Library to collect and provide access exclusively to all Indian language (excluding English) publications, to memorialise the 400th year of Tulsidasa (of Ramcharitmanas fame). CSL could have been merged with CRL and allowed it to operate from some temporary location till a permanent ‘home’ could be found or built at the proposed site opposite to the National Museum on 9 Challenges in Library Management System (CLMS 2012) Janpath, originally proposed by Edwin Lu tyens.\r\nCRL would have been the natural choice of declaring it as the fourth recipient public library in Delhi, under the DBAct (instead of making the Delhi Public Library with reluctance, during the 1970s). Ministry of Culture is now under overburdened pressure for shifting the Central Secretariat Library out of Shastri Bhavan complex due to severe space crunch and security issues. It is a fact that CSL has wooly-minded its original objective of serving information ask of all central secretariat units. Today all the ministries are having their own libraries with specialized collections to cater their respective information needs.\r\nIt now serves as a general reading room for Shastri Bhavan employees. Reading for pleasure is not so common with the government employees. Central Secretariat Library is administratively a subordinate office of the Ministry of Culture. A large section of its regular visitors, viz. postgraduate students and research scholars have stopped tour the library due to overwhelming security checks involved in getting through Shastri Bhavan. Recently several thousand volumes of its rich older collections were being disposed under executive orders to make room for babus of the Ministry.\r\nIt could have been easier to find a suitable location for CRL (incorporating CSL) in Delhi during 1970s. Attempts were also being made during the 1970s and mid-eighties to merge the CRL with the National Library but these were also stalled by staff associations of the two libraries. During this period, management of the National Library was weak as a result, library service also suffered considerably. Central government in Delhi continued to be indecisive in taking appropriate steps while local library administration in Kolkata failed to deal with the day to day issues in any effective manner.\r\nIt was more of a failure of the management both at the operative as well as policy making levels. The government allowed the National Library to drift aw ay in the absence of any suitable action plan in place to whip the crisis. Nor there was any move or pressure from any other corner †library professionals, media or library users’ group. This long drawn uncertainty and lack of effective management control within the National Library campus directly affected go and administration of Central Reference Library thereby putting publication of INB also on the back burner.\r\nIndian National Bibliography (INB): It started in 1958 following the British National Bibliography (BNB) format. To overcome the complexity of multi-script languages it adopted Romanization of all scripts with the descriptive part of each entry in English. This has created problems for many who are not familiar with Roman script or English language. The job of printing INB monthly issues was presumptuousness exclusively to the Government of India Press in Kolkata that failed to realise, from the beginning, the vastness of maintaining the production and delivery schedule.\r\nAfter years of judgement by CRL the Ministry allowed printing of INB through private press. Cataloguing of every title, received by the National Library under BD Act, is first to be acknowledged by the Library then sent to CRL on record, where it will be catalogued once according to INB practices and then books shall be sent back to the National Library for re-cataloguing according to its own specified rules followed by due processing for storage.\r\nThis long drawn administrative procedural factors and duplication of cataloguing process have claimed to be a major cause of delay from the date of receipt of the publication to the time its record is found in INB followed by making it available to readers of National Library This delay factor has also indirectly discouraged publishers to follow the DB Act guidelines strictly on the pretext of not finding INB to be a regular and up to date periodical either as a reliable check list of current Indian publications or a selection tool for libraries and other stakeholders; nor their publications are found in any bibliographic record of the National Library on time.\r\nNational Library takes its own time, sometime nearly two years, to allow access to the books received under the DB Act. Importance of promotion and marketing of INB did never get much support from the concerned authorities.\r\nAdoption of appropriate technologies at 10 Invited Lectures different levels of administration and access to resources has been continuously lagged behind. Most national libraries of the world are having full responsibilities of preserving and allowing access to their collections by providing adequate list and other access tools, e. g. national bibliographies, subject bibliographies, annotated catalogues of special collections, many of these are now accessible online on their respective websites.\r\nWe must allow the National Library for setting up National Bibliographic piece with full control of bringing out INB and to provide other bibliographic services covering pan-India in appropriate standardized formats, as required from time to time.\r\nBy taking full advantage of technological advances supported by a group of committed well qualified staff the Library would be able to help in both improving and widening the scope of services to individuals as well as to provide back-up services to a large number of academic and public libraries in and outdoors the country. For example, the day Indian libraries in general adopt the same processing format for all new titles listed in INB,India can claim to have won half the battle in modernizing our library services and systems.\r\nWithout going into details one can only highlight the fact of centralized processing initiated and utilise in most national libraries which have directly and indirectly helped respective library systems of these countries. We are well aware of the fact that both the CRL and INB are as if, linked with the DB Act by an umbilical cord cord that needs to be focused and dealt with one by one for a drastic revision. Proposals l l name of the revised act may be â€Å"Delivery of Publications (National Library) Act.\r\nDefinition of Publications shall include †all printed documents, such as, books, periodicals, serials, newspapers, e-publications including audio books, CD books, DVDs and digital online publications and /or any other reformatted or original document produced for commercial distribution, e. g. microform documents. Only one copy of all publications shall be delivered free of charge, direct to the National Library of India (or at an get across specified by the Library). The act shall also make adequate provision for the three regional libraries based in Chennai, Delhi and Mumbai to receive on.\r\n \r\n'