Cost accountingCost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, classifying, allocating, aggregating and reporting such costs and comparing them with standard costs". Often considered a subset of managerial accounting, its end goal is to advise the management on how to optimize business practices and processes based on cost efficiency and capability.
Limit state designLimit State Design (LSD), also known as Load And Resistance Factor Design (LRFD), refers to a design method used in structural engineering. A limit state is a condition of a structure beyond which it no longer fulfills the relevant design criteria. The condition may refer to a degree of loading or other actions on the structure, while the criteria refer to structural integrity, fitness for use, durability or other design requirements.
Accounting standardPublicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straightforward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required.
Compressive strengthIn mechanics, compressive strength (or compression strength) is the capacity of a material or structure to withstand loads tending to reduce size (as opposed to tensile strength which withstands loads tending to elongate). In other words, compressive strength resists compression (being pushed together), whereas tensile strength resists tension (being pulled apart). In the study of strength of materials, tensile strength, compressive strength, and shear strength can be analyzed independently.
Creative accountingCreative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distorting results in favor of the "preparers", or the firm that hired the accountant. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities, and the intent to influence readers towards the interpretations desired by the authors.
Cartridge (firearms)A cartridge or a round is a type of pre-assembled firearm ammunition packaging a projectile (bullet, shot, or slug), a propellant substance (usually either smokeless powder or black powder) and an ignition device (primer) within a metallic, paper, or plastic case that is precisely made to fit within the barrel chamber of a breechloading gun, for the practical purpose of convenient transportation and handling during shooting. Although in popular usage the term "bullet" is often informally used to refer to a complete cartridge, the correct usage only refers to the projectile.
Celestial poleThe north and south celestial poles are the two points in the sky where Earth's axis of rotation, indefinitely extended, intersects the celestial sphere. The north and south celestial poles appear permanently directly overhead to observers at Earth's North Pole and South Pole, respectively. As Earth spins on its axis, the two celestial poles remain fixed in the sky, and all other celestial points appear to rotate around them, completing one circuit per day (strictly, per sidereal day).
Pole starA pole star or polar star is a star, preferably bright, nearly aligned with the axis of a rotating astronomical body. Currently, Earth's pole stars are Polaris (Alpha Ursae Minoris), a bright magnitude 2 star aligned approximately with its northern axis that serves as a pre-eminent star in celestial navigation, and a much dimmer magnitude 5.5 star on its southern axis, Polaris Australis (Sigma Octantis). From around 1700 BC until just after 300 AD, Kochab (Beta Ursae Minoris) and Pherkad (Gamma Ursae Minoris) were twin northern pole stars, though neither was as close to the pole as Polaris is now.
Gaussian functionIn mathematics, a Gaussian function, often simply referred to as a Gaussian, is a function of the base form and with parametric extension for arbitrary real constants a, b and non-zero c. It is named after the mathematician Carl Friedrich Gauss. The graph of a Gaussian is a characteristic symmetric "bell curve" shape. The parameter a is the height of the curve's peak, b is the position of the center of the peak, and c (the standard deviation, sometimes called the Gaussian RMS width) controls the width of the "bell".
Earthquake engineeringEarthquake engineering is an interdisciplinary branch of engineering that designs and analyzes structures, such as buildings and bridges, with earthquakes in mind. Its overall goal is to make such structures more resistant to earthquakes. An earthquake (or seismic) engineer aims to construct structures that will not be damaged in minor shaking and will avoid serious damage or collapse in a major earthquake. A properly engineered structure does not necessarily have to be extremely strong or expensive.
Gaussian blurIn , a Gaussian blur (also known as Gaussian smoothing) is the result of blurring an by a Gaussian function (named after mathematician and scientist Carl Friedrich Gauss). It is a widely used effect in graphics software, typically to reduce and reduce detail. The visual effect of this blurring technique is a smooth blur resembling that of viewing the image through a translucent screen, distinctly different from the bokeh effect produced by an out-of-focus lens or the shadow of an object under usual illumination.
