...BOSTON AUTOMATION SYSTEMS INC. Boston Automations Systems is a capital equipment and testing instrument manufacturer and supplier to electronics based and semiconductor industries. During 1999, Boston Automation had three divisions- Glendale division, Advanced Technology Division and Technical Devices division. Problem Statement: The CFO of the company, Daniel Fischer undertakes a revenue recognition review for each of the 3 divisions as SEC has issued SAB 101 guidelines. The effects of applying this guideline would be reported as a cumulative effect adjustment resulting from a change in accounting principle. As a test, Fisher has selected from each of the three divisions a limited number of representative sales transactions to review and the main question is- if all revenue recognition criteria is met other than the issues raised by the customer acceptance provisions, when should revenue be recognized. SAB 101 The guidelines are as follows: 1. Persuasive evidence exists 2. Delivery of ordered goods has occurred or services have been rendered. 3. The sellers price to the buyer is fixed or determinable 4. Collectability of the sales proceeds is reasonable assured ANS1. The revenue recognition methods adopted by Boston Automation Systems are as follows: 1. Product revenue is recognized upon shipment i.e Sales Method. The products of the company come with a warranty, and the company recognizes the estimated cost of this warranty when the revenue...
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...Stuxnet Virus According to counterterrorism czar Richard Clarke, Stuxnet was a weaponized malware computer worm. Stuxnet was launched in mid-2009, it did major damage to Iran’s nuclear program in 2010 and then spread to computers all over the world (Clarke, 2012). Type of Breach The Stuxnet is a computer worm, “it is a digital ghost with countless lines of code… it was able to worm its way into Iran’s nuclear fuel enrichment facility in Natanz, Iran” (Clarke, 2012). A worm is a program that spreads copies of itself through a network and a worm can also spread copies of itself as a stand-alone program (Pfleeger & Pfleeger, 2007). How the Breach Occurred On June 17, 2010, Sergey Ulasen, head of a small computer security firm called VirusBlokAda, was going his through e-mail when a report caught his attention. A computer belonging to an Iranian customer was caught in a reboot loop; it was “shutting down and restarting repeatedly despite efforts by operators to take control of it. It appeared the machine was infected with a virus” (Zetter, 2011). Ulasen’s research team got hold of the virus infecting their client’s computers. They realized it was using a “zero-day” exploit to spread (Zetter, 2011). Zero-days are the hacking world’s most potent weapons: The virus exploits vulnerabilities in software that are not yet known to the software maker or antivirus vendors. They’re also exceedingly rare; it takes considerable skill and persistence to find such vulnerabilities and...
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...http://www.youtube.com/watch?v=oBOeWylSMfM 1) List the business processes displayed in the video: _ The identification of the package that follows a very standardized process. . _Secondly the way packages are handled on the conveyor belts is also very repetitive. _Last the shipping process: packages are transferred to airports. 2)Lists the types of information systems listed in the video. The types of information systems shown in the video are the transaction processing system and office automation systems. Indeed the transaction processing system is highlighted by the billing systems to send invoices to customers automated on the conveyor belt with the scanners. The office automation system allowed to improve greatly the productivity thanks to technology .Knowledge management system seems also efficient since the employees filmed knew very well their jobs and the functioning of the factory and the organization of FedEx. 3)Why is fedEx an entreprise system? FedEx is an entreprise system. It offers high quality of service, dealing with large volumes of data and is capable of supporting some large organization. The amount of packages handled is indeed significant. The sorting center is a technology platform that enables organizations to integrate and coordinate their business processes. There is no information fragmentation since the succession of business processes is very clear (see question 1). 4)How important is technology to FedEx business processes? Technology...
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...********************* In today’s “tech” and competitive world, businesses are in transformation from manual inventory system to automated inventory system, including small businesses. Automated Inventory systems can reduce costs, retain the existing customers and gain profits. It can replace the time consuming manual process by providing more accurate data. Every business should have a proper inventory system in order to track whether the store is running out of the stock of an important item or there are some items that are obsolete. Nowadays, automated system is used almost by all the retailers, grocery stores and manufacturing companies. A good inventory control system will alert the retailer when it is time to reorder (www.barcodesinc.com). Automated inventory system will keep the competitive advantage of your company and increase the value of your business. This plan will describe all the necessary equipment required for a low-cost automated inventory system for a small clothing store. It will also explain the costs involved in creation of the system and describe the ongoing maintenance that will be required for the smooth running of the system and provide a workflow diagram of how the system will work. The equipments required to install a low-cost automated inventory system in small clothing store consists of a computer- desktop or laptop whichever is more cheaper, system requirements that can handle and store the inventory system, backup/recovery/portable hard disk...
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...AUTOMATION TECHNOLOGY 1 WHAT IS AUTOMATION? • Automation is the use of machines, control systems and information technologies to optimize productivity in the production of goods and delivery of services. • The correct incentive for applying automation is to increase productivity, and/or quality beyond that possible with current human labor levels so as to realize economies of scale, and/or realize predictable quality levels. 2 AUTOMATION • In the scope of industrialization, automation is a step beyond mechanization. Whereas mechanization provides human operators with machinery to assist them with the muscular requirements of work, automation greatly decreases the need for human sensory and mental requirements while increasing load capacity, speed, and repeatability. Automation plays an increasingly important role in the world economy and in daily experience. 3 ADVANTAGES OF AUTOMATION • Increased throughput or productivity. • Improved quality or increased predictability of quality. • Improved robustness (consistency), of processes or product. • Increased consistency of output. • Reduced direct human labor costs and expenses. 4 METHODS WHERE AUTOMATION MAY BE IMPLEMENTED TO IMPROVE PRODUCTIVITY, QUALITY OR ROBUSTNESS • Install automation in operations to reduce cycle time. • Install automation where a high degree of accuracy is required. • Replacing human operators in tasks that involve hard physical or monotonous work. • Replacing humans in tasks...
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...Memo for S-S Technologies a) S-S Technologies’ organizational purpose is for manageable growth, focusing on products within the company’s scope and skills. b) Using the framework in CoCo’s guidance on control to evaluate S-S, in my view, the control system of S-S is not efficient in some area. Firstly, from the aspect of purpose, s-s has its objectives, but as we can know from the consultants’ interviews, few employees were aware of SST’s goals and strategies. SST also don’t have specific policies to support the achievement of its objectives, for instance, there was no policy regarding bonus or merit pay. Secondly, from the aspect of commitment, SST has high commitment and employees loved the work environment. However, as we can know from the consultants’ interviews, the responsibilities are not clear among the managers or workers. Some employee felt cheated because SST could not afford to pay bonus. Thirdly, the employees in SST do have necessary knowledge and skills and knew whom to contact for technical information. However, in terms of performance appraisal, it was not done at regular intervals, people also don’t know whom to contact about benefits and salary ranges. The decisions and actions of different parts of the SST are not coordinated. What’s more, it doesn’t have efficient monitoring processes. SST can’t reassess its related information systems as condition change. c) Example of market: in early 1990, the North American economy was in a recession...
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...300.365 HARMONIC FILTERS: Harmonic filters shall be designed to meet the intent of EA BS G5/4, EN 61000-3-4, AS2279 and IEEE-519. Harmonic Filter Systems shall be a low pass harmonic filter intended for use with one or more 6-pulse variable frequency drives and other 6-pulse, 3-phase diode or SCR rectifiers to eliminate as far as possible the input harmonic current reflected onto the power system. Harmonic Filters shall treat all of the characteristic low frequency harmonics generated by a 3-phase, 6-pulse rectifier load including the 5th, 7th, 11th, 13th, 17th, 19th, 23rd, 25th, etc. 3-phase characteristic harmonics shall be suppressed without the need for tuning the filter or adjusting capacitors, inductors or other components. Harmonic mitigation shall be by passive, series connected, low pass filter network consisting of inductors and capacitors plus damping resistors to prevent the possibility of filter excitation and resonance. IGBT based active filters shall not be used. Harmonic traps shall not be used. Harmonic attenuation shall be accomplished without the need for phase shifting loads against other harmonic sources. To assure quality control and proper performance, the filter shall be manufactured in the supplier's own manufacturing facility, not by a contract manufacturer. Filters shall be fully tested prior to shipment. The supplier shall provide evidence of relevant application experience of not less than 5 years upon request. The harmonics...
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...In today's business environment, even many smaller businesses have come to rely on computerized inventory management systems. Automated systems can replace the cost and time consuming processes that were once completed by hand while providing companies with more accurate data. Inventory control is important to ensure control in businesses that handle transactions revolving around consumer goods. Without proper inventory control, a store may run out of stock on an important item. A good inventory control system will alert the retailer when it is time to reorder (www.barcodesinc.com). It will also aid in the prevention of theft and product loss. Overall, a good inventory system will increase the value of your business, satisfy your customers and create more freedom in your life. In this paper, I will describe all the necessary equipment for a low-cost automated inventory system for a small clothing store. I will also explain the costs involved in the creation of the system, describe the ongoing maintenance that will be required and provide a workflow diagram to illustrate how the system will work. An inventory control system that I feel best provides the need of a small clothing store consists of a PC (laptop), backup/recovery and archive device, wireless router, inventory control software, mobile scanning device, and barcode printer. The system shall provide versatility and reliable performance application demands. This system will make tracking inventory simple and intuitive...
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...Srs-Online Course Registration System Table of Contents 2. Introduction 1 2.1 Purpose 1 2.2 Scope 1 2.3 Definitions, Acronyms, and Abbreviations 1 2.4 References 1 2.5 Overview 1 3. General Description 2 3.1 Product Perspective 2 3.2 Product Functions 2 3.3 User Characteristics 3 3.4 General Constraints 4 3.5 Assumptions and Dependencies 4 4. Specific Requirements 4 4.1 External Interface Requirements 4 4.1.1 User Interfaces 4 4.1.2 Hardware Interfaces 4 4.1.3 Software Interfaces 4 4.1.4 Communications Interfaces 4 4.2 Functional Requirements 4 4.3 Use Cases 7 4.4 Classes 8 4.5 Non-Functional Requirements 9 4.5.1 Performance 9 4.5.2 Reliability 9 4.5.3 Scalability 9 4.5.4 Security 9 5. Analysis Models 9 5.1 Sequence Diagrams 9 5.2 Collaboration Diagrams (STD) 10 5.2 State-Transition Diagrams (STD) 11 5.4 ACTIVITY DIAGRAM……………………………………………………………………………………….15 5.5 DEPLOYMENT DIAGRAM…………………………………………………………………………………15 2. Introduction The Online Student Course registration system is automated system where the user can register the student for various courses. This is proposed for automating the student’s course registration. While the student joins any educational institution his admission is made on the basis of his previous records. The students who wish to the institution must be given with the available course details. The student is allotted with a seat in the institution based on the marks that he scored in the institution he studied...
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...Chapter 18 Production Planning and Control In any manufacturing enterprise production is the driving force to which most other functions react. This is particularly true with inventories; they exist because of the needs of production. In this chapter the relationship of production planning and control to work-in-process inventories is stressed. Objectives of Production Planning Control The ultimate objective of production planning and control, like that of all other manufacturing controls, is to contribute to the profits of the enterprise. As with inventory management and control, this is accomplished by keeping the customers satisfied through the meeting of delivery schedules. Specific objectives of production planning and control are to establish routes and schedules for work that will ensure the optimum utilization of materials, workers, and machines and to provide the means for ensuring the operation of the plant in accordance with these plans. Production Planning and Control Functions All of the four basic phases of control of manufacture are easily identified in production planning and control. The plan for the processing of materials through the plant is established by the functions of process planning, loading, and scheduling. The function of dispatching puts the plan into effect; that is, operations are started in accordance with the plant. Actual performance is then compared to the planned performance, and, when required, corrective action is taken. In some instances...
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...AUTOMATED CASE PICKING: The next big thing in warehouse automation After setting a firm base in Europe, Automated case picking is gaining ground in US where the number of successful implementations is growing at a rapid pace. Background: Order Picking: Order picking is usually the most recommended among the warehouse processes due to its nature to generate more outbound transactions than inbound transactions. Moreover, it leads to greater customer satisfaction. Productivity in order picking is measured by the pick rate. The three types of picking operations are case pick, piece pick and pallet pick operations. Case pick operations measure no of cases per hour and no of line items per hour. Automated case picking: Automated case picking enables fully automated order picking of a wide range of products and includes a set of technologies aiming at automation of the traditional case picking process. The food and beverage industries have been the major benefactors. Moreover, ACP solutions are increasingly utilized by sectors like retail and soft goods as it answers the challenges of retail distribution. It is suitable for most types of packaging including shrink wrapped products. Advantages of automated case picking over traditional case picking: * 40% lower costs compared to traditional picking methods * Lesser requirement of floor space and shorter lead time * Minimal ergonomic and safety risks * Optimized replenishment strategies leading to improved service...
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...Problem Statement: Kudler Fine Foods MGT/521 Management Vicki Silvers October 11, 2010 Problem Statement: Kudler Fine Foods Kudler Fine Foods (KFF) is recognized as a foremost gourmet grocery by providing premium baked goods, produce, meats, cheeses, and wines. After KFF’s grand opening 1998 of their first California store in La Jolla, KFF has tripled in size by expanding the business to both Encinitas and Del Mar California. Through outstanding success and growth, KFF’s owner Kathy Kudler has put the company in the situation in which the need for new business strategies is needed by management to ensure the continuing success of KFF’s. As KFF continues its growth and expansion in the next five years, the need to invest in new technology is evident. The investment of technology will increase the efficiency of management, thus allowing management time to focus on the company core values. The reason KFF’s success and growth is because their strong core organizational values set forth by Kathy Kudler the owner. These values include the mindset of a small business culture, a customer oriented focus, and to provide quality gourmet foods for the customers’ greatest dining experience. Employing the invested technology will computerize the inventory and ordering system within KFF. This technology will save time, organize inventory, and reduce waste. The first option KFF is considering is hiring to help with purchasing and inventory control. The second option...
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...8/24/2014 An Overview on Industrial Automation - Structures & Technologies To resolve the automation and control issues, industries use the ever changing technologies in control systems for efficient production or manufacturing processes. These requires the high quality and reliable control systems. New trends in industrial automation deals with latest control devices and communication protocols to control field devices like control valves and other final control elements. Some of the smart devices or instruments used in automated industry has the ability to control the processes and also communication capabilities without interfacing to other field level control devices like PLC’s. What is Industrial Automation? Industrial automation is the use of various control devices like PC’s/PLC’s/DCS, used to have control on various operations of an industry without significant intervention from humans and to provide automatic control performance. In industries, control strategies use a set of technologies which are implemented to get the desired performance or output, making the automation system most essential for industries. A ut omat ed proc es s in indus t ries Industrial automation involves usage of advanced control strategies like cascade controls, modern control hardware devices as PLC’s,sensors and other instruments for sensing the control variables, signal conditioning equipments to connect the signals to the control devices, drives and other significant final...
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...Chapter I Background of the study An automated system nowadays is becoming prominent for a business that needs accurate, efficient and reliable results. Today, many businesses are engaging to automated systems, its manual setup can be applied automatically through computer. By using a computer, a business can perform its transaction in a less amount of time. Having a way to organize transactions by the use of automated system is an asset. Especially when you apply the automation to the most commonly used transaction, Sales and Inventory System. Inventory is a list of goods and raw materials that is needed for the everyday production of a business which is held available in stock. Updating the records of the stocks in a business plays an important part for the organization of business functions. Manual application of transaction can bring interruption, thus, the Automated Sales and Inventory System is considered as the best solution to this problem. A business owner can franchise more than one line of franchise, Mrs. Teresa has a group of franchised business which she named, R and E food station. Her business started last February 2014 and successfully opened 2 branches in 3 months. Since then, they record their daily sales and inventory manually by the use of record book and Microsoft excel. It starts from counting and checking their previous available stocks individually, computer for the total used stocks, record it in a record book and update the whole record in Microsoft...
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...Chapter 6 Process Selection and Facility Layout After completing this chapter, you should be able to: 1. Explain the strategic importance of process selection. 2. Describe the influence that process selection has on an organization. 3. Compare the basic processing types. 4. Explain the need for management of technology. 5. List some reasons for redesign of layouts. 6. Describe the basic layout types, and the main advantages and disadvantages of each. 7. Solve simple line-balancing problems. 8. Develop simple process layouts. Glossary assembly line Standardized layout arranged according to a fixed sequence of assembly tasks. automation Machinery that has sensing and control devices that enable it to operate automatically. balance delay Percentage of idle time of a line. cellular production Layout in which workstations are grouped into a cell that can process items that have similar processing requirements. computer-aided manufacturing (CAM) The use of computers in process control. computer-integrated manufacturing (CIM) A system for linking a broad range of manufacturing activities through an integrating computer system. cycle time The maximum time allowed at each workstation to complete its set of tasks on a unit. fixed-position layout Layout in which the product or project remains stationary, and workers, materials, and equipment are moved as needed. flexible manufacturing system (FMS) A group of machines designed to handle intermittent processing...
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