Chemical Diamond

In order to meet customer demands for higher product quality, to comply with federally-mandated environmental regulations, and to reduce production costs, HCC must spend $2,000,000 within the next three years to upgrade equipment. The upgrade is expected to result in production efficiencies that will lower material and labor costs by reducing defective products, process waste, in-process inventory, and production man-hours through simplified work processes. It has been over a decade since significant modifications were made to the production facilities. Those changes were mostly technical in nature and did not substantially alter work processes or reduce overall employment. The average productivity gain in the industry for the past five years has been 3% per year. Financing for the loan to purchase the equipment

In the case of Mendel Paper Company which produces four basic paper products lines at one of its plants: computer paper, napkins, place mats, and poster board. Although the plant superintendent, Marlene Herbert is pleases with increased sales he is also concerned about the costs. The superintendent is concerned with the high fixed cost of production, the increases in fixed overhead and even variable overhead. He feels that the production of place mat should be discontinued. His reason for the discontinuation is that the special printing is driving up the variable overhead to the point where the company may not find it profitable to continue with the line. After reviewing the future predictions of the

Webmasters.com has developed a powerful new server that would be used for corporations’ Internet activities. It would cost $10 million at Year 0 to buy the equipment necessary to manufacture the server. The project would require net working capital at the beginning of each year in an amount equal to 10% of the year's projected sales; for example, NWC0 = 10%(Sales1). The servers would sell for $24,000 per unit, and Webmasters believes that variable costs would amount to $17,500 per unit. After Year 1, the sales price and variable costs will increase at the inflation rate of 3%. The company’s

Thus, by year three the company will be making a profit off the investment as year three is 86.73 million profit by 55.35 cost giving the company a 31.38 million dollar surplus. Generally, a period of payback of three year or less is acceptable (Reference Entry) causing this project to be viable based off the payback analysis. Although, these calculations are flawed. The reason for this is because the time value of money is not taken into effect when calculating payback periods which is where IRR can further assist in a more realistic financial picture (Reference Entry).

1. Manipulation of commodity cost. As a common practice in the company, management would instruct related accounting employee to decrease the commodity costs by a small incremental at a time, until the desired earning numbers for that period was achieved.

The option to buy for 36 months follows the same logic with one exception. In this case, the hardware is no longer estimated to have a $150/unit salvage value. Instead, it is estimated that 20% of the computers can be sold to AMG employees for $50/unit. According to EPA regulations, the other 80% must be disposed of at a cost of $50. With this in mind, the NPV of cash flows for the 36 month buying option is $(5,687,735). To compare this to the 24 month buying option, the equivalent annual cost was calculated for both scenarios. The 24 month option has an EAC of $(3,063,455) and the 36 month option has an EAC of $(2,491,097), making the 36-month option the obvious choice.

There is nothing like the feeling of rushing down the slopes with the wind blowing by and the sun shining down, as the landscape of the mountains outstretches before you. While traversing the frigid ridge can be an exhilarating refuge from the routine of normal life, there are certain things that must be known about the difficulty of the slopes. It is better to focus on the splendor of it all rather than worry about making it down safely. To make slopes easier to identify, they are categorized by colors and shapes that correspond with the difficulty of the terrain. American identifications group terrain into four classes; green circles, blue squares, black diamonds, and double-black diamonds.

Thesis: The extremely strong chemical structure of diamonds contributes to its unique chemical and physical properties, which allow diamonds to be used for a variety of practical applications.

Diamonds are commonly known for their stunning lustre, representing innocence and constancy. Not only do diamonds have tremendous admiration for their beauty and meaning, their unique chemical structure gains appreciation from scientists across the globe. The word diamond originates from the greek word adamas, which means indestructible. Provided diamonds are the hardest substance on the planet, the definition has significant reason (Helmenstine, n.d.). Having an estimated age of 3.2 billion years, the incredible strength of diamonds allows them to maintain their composition despite significant changes in their environment (Geoscience News and Information, 2015).The extremely strong chemical structure of diamonds contributes to its unique chemical and physical properties, which allow diamonds to be used for a variety of practical applications.

The company invested in a laser cutting machine cost £0.7m, and the company’s chairman David (2014) claimed that the cutter “enabled us to achieve significant productivity improvements”. In addition, the new leaser cutting machine was started to use from July onwards. The gross profit margin of 2013 is 11.52% higher than 2012. In terms of financial statements, the firm shows labour using and production process in 2013 are more efficiency than 2012. Base on that, we can assume the cutting machine result 11.52% increase halfway through, it should increase another 11% in the next half year. Besides that, efficient performance accompany the new cutting machine may cause less spend on the salary.

I have chosen to focus on and analyze one pattern of the Diamond Trade at a global scale. The pattern illustrates that the Diamond Trade exists on a global scale. I have used examples and specific evidence from different regions and nations across different hemispheres to highlight this Global pattern. 

There are five different processes of the Diamond Industry. Exploration, mining, selling rough diamonds, cutting and polishing and selling on world markets. Each process happens in different location from the previous process. Producing a diamond with these different processes and locations causes one big spacial pattern. 

Exploration is a very early process of the Diamond Trade. Exploration is testing certain areas to determine the

Is the proposed $7 million expenditure to renovate and rationalize the polypropylene production line at the Merseyside Plant to exploit opportunities and achieve increased production efficiency worth it? They are under pressure from investors to improve financial performance because Earnings per Share Have dropped from $12.75 in 1990 to $4.55 in 1991. Based on the four criterions that EC holds new projects to, I believe that this project should be passed and started immediately.

Diamonds are one of the most popular minerals in the world and yet people are not aware of the circumstances it takes to acquire this such unique mineral. Many people would agree when I say that this mineral is such a nice thing to look at, but few people actually know what it is made of and how it was formed. These precious minerals are composed of Carbon. The process to making this immaculate mineral is as following. First, you must bury Carbon dioxide deep into the earth; approximately, 100 miles deep. Second, you must heat the substance at a temperature of 2,200 degrees fahrenheit. Next, squeeze or tightly compact the substance under pressure of 725,000 pounds per square inch. Finally, it must quickly rush to the earths surface to cool off. All this must be done just to create diamond. Luckily for some men, scientist have created an alternative of the mined diamonds, it is a synthetic diamond composed of the same things and look almost identical. So if you’re planning to pop the big question soon you have options with that part of the proposal.

Of the four project selection criteria set by Diamond Chemicals we can see that the Merseyside project has met all the criteria there. While on the other hand, the Rotterdam project does not meet the Payback Period criteria. So we propose to James Fawn to select Merseyside projects. There was also a reason that is included in strategic factors, namely:

Scientific community has received a great deal of attention in the deposition of nano-crystalline diamond films [1-3]. The nano-structure uniformity is the main requirement for industrial application. Therefore, the smoothness and uniformity of grain size is important during synthesis [4-5]. For the deposition of diamond coatings many methods have been employed so far. However, due to superior growth rate, purity and flexibility, the hot filament chemical vapor deposition is preferred for the deposition of diamond coatings [6]. Introducing boron to diamond coatings refines diamond grain, reduce film stress, change grain size, create tensile stress, and improve film quality and lower friction coefficient [7-11]. For designing dental and