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Challenges in advanced management accounting
Money & Business

Challenges in advanced management accounting

...work together and with accountants to achieve a coherent view of the organisation’s strategy. For example, the development of a new product may be based on marketing’s projections about demand for features, but its design should also be influenced by cost efficiency which will involve consulting with people responsible for procuring raw materials from suppliers and...
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Level 3: Advanced 15 hrs
Why we allow comments - and what we expect from you if you share your views
Get Started

Why we allow comments - and what we expect from you if you share your views

...work and opinions, responding to commenters on OpenLearn is not a condition of contributing to the site and any response is voluntary rather than compulsory. If material has been republished from a third-party source, we will perform our best endeavours to seek a response for the original author. The appearance of any comment on OpenLearn - whether yet reviewed by the...
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Article 5 mins
Shot blasting
Science, Maths & Technology

Shot blasting

...work loads from 0.03 to 3 m3). Air blasting is mainly carried out in cabinet machines which can be manual, semi-automatic or completely automated. Blast nozzles are made from hard iron, boron carbide, aluminium oxide and tungsten carbide. A boron carbide liner will last 700 times longer than an iron nozzle. The cycle times required for dry shot blasting depends on the...
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Article 10 mins
Why is destroying cultural sites for military purposes a war crime?
History & The Arts

Why is destroying cultural sites for military purposes a war crime?

...work that way.’ In his inimitable way, the President does raise an interesting point. How can damage to cultural sites be so bad that it is placed in the same bracket as other actions outlawed by the Laws of Armed Conflict – such as the murder of civilians or torture? The 1954 Convention does not tell us this; it only says that cultural property can be damaged only if...
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Article 10 mins
Ultrasonic machining (USM)
Science, Maths & Technology

Ultrasonic machining (USM)

...work material, the most common being boron carbide. Grit size depends on cutting speed and surface finish but is usually in the range 100 µm (roughing) to 5 µm (finishing). Abrasive concentration is in the range 20–60% (low for large tools), usually in water (although oil is sometimes used for finishing). The slurry is kept at 2–5˚C using a cooler. Common tool...
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Article 10 mins
Hot forging (open die)
Science, Maths & Technology

Hot forging (open die)

...worked before further deformation. This includes the Ti-6Al-4V alloy, which has excellent forgeability. Initial ingot breakdown is done just above the β transus temperature. Any further forging is done between the α and β transus temperatures. Design: A wide range of sizes, shapes and properties are available to the designer. Open die forging design is dependent on the...
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Article 5 mins
The how and why of podcasting: connection, creation and conversation!
Education & Development

The how and why of podcasting: connection, creation and conversation!

...work. Shared interest and passion will spark conversation. Don’t forget to tackle tough issues too. Your podcast conversations may ignite new learning and research in the area! There are free online platforms where you can create, record, edit and share your content with current popular listening apps. Podcasts are adaptable and lend themselves to blogs and other media...
View video The how and why of podcasting: connection, creation and conversation!
Video 10 mins
How do ruminants digest?
Science, Maths & Technology

How do ruminants digest?

...work to break down the remains of the food and also to digest many of the microbes that have continued along with the food. What happens to the remains of the food after it leaves a ruminant's stomach? Digestion continues in the small intestine, and absorption of the digested food into the blood begins through the wall of the small intestine. What is the caecum? The...
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Article 5 mins