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.
SubwooferA subwoofer (or sub) is a loudspeaker designed to reproduce low-pitched audio frequencies known as bass and sub-bass, lower in frequency than those which can be (optimally) generated by a woofer. The typical frequency range for a subwoofer is about 20–200 Hz for consumer products, below 100 Hz for professional live sound, and below 80 Hz in THX-certified systems. Thus one or more subwoofers are important for high quality sound reproduction as they are responsible for the lowest two to three octaves of the ten that are audible.
AccountingAccounting, also known as accountancy, is the processing of information about economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
Sheet metalSheet metal is metal formed into thin, flat pieces, usually by an industrial process. Sheet metal is one of the fundamental forms used in metalworking, and it can be cut and bent into a variety of shapes. Thicknesses can vary significantly; extremely thin sheets are considered foil or leaf, and pieces thicker than 6 mm (0.25 in) are considered plate, such as plate steel, a class of structural steel. Sheet metal is available in flat pieces or coiled strips. The coils are formed by running a continuous sheet of metal through a roll slitter.
Fracture mechanicsFracture mechanics is the field of mechanics concerned with the study of the propagation of cracks in materials. It uses methods of analytical solid mechanics to calculate the driving force on a crack and those of experimental solid mechanics to characterize the material's resistance to fracture. Theoretically, the stress ahead of a sharp crack tip becomes infinite and cannot be used to describe the state around a crack. Fracture mechanics is used to characterise the loads on a crack, typically using a single parameter to describe the complete loading state at the crack tip.
RivetA rivet is a permanent mechanical fastener. Before being installed, a rivet consists of a smooth cylindrical shaft with a head on one end. The end opposite the head is called the tail. On installation, the rivet is placed in a punched or drilled hole, and the tail is upset or bucked (i.e., deformed), so that it expands to about 1.5 times the original shaft diameter, holding the rivet in place. In other words, the pounding or pulling creates a new "head" on the tail end by smashing the "tail" material flatter, resulting in a rivet that is roughly a dumbbell shape.
