PeeningIn metallurgy, peening is the process of working a metal's surface to improve its material properties, usually by mechanical means, such as hammer blows, by blasting with shot (shot peening), focusing light (laser peening), or in recent years, with water column impacts (water jet peening) and cavitation jets (cavitation peening). With the notable exception of laser peening, peening is normally a cold work process tending to expand the surface of the cold metal, thus inducing compressive stresses or relieving tensile stresses already present.
Management accountingIn management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance of their control functions. One simple definition of management accounting is the provision of financial and non-financial decision-making information to managers. In other words, management accounting helps the directors inside an organization to make decisions. This can also be known as Cost Accounting.
Impact craterAn impact crater is a circular depression in the surface of a solid astronomical object formed by the hypervelocity impact of a smaller object. In contrast to volcanic craters, which result from explosion or internal collapse, impact craters typically have raised rims and floors that are lower in elevation than the surrounding terrain. Lunar impact craters range from microscopic craters on lunar rocks returned by the Apollo program and small, simple, bowl-shaped depressions in the lunar regolith to large, complex, multi-ringed impact basins.
CompressorA compressor is a mechanical device that increases the pressure of a gas by reducing its volume. An air compressor is a specific type of gas compressor. Compressors are similar to pumps: both increase the pressure on a fluid and both can transport the fluid through a pipe. The main distinction is that the focus of a compressor is to change the density or volume of the fluid, which is mostly only achievable on gases. Gases are compressible, while liquids are relatively incompressible, so compressors are rarely used for liquids.
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.
Giant-impact hypothesisThe giant-impact hypothesis, sometimes called the Big Splash, or the Theia Impact, suggests that the Moon was formed from the ejecta of a collision between the early Earth and a Mars-sized planet, approximately 4.5 billion years ago in the Hadean eon (about 20 to 100 million years after the Solar System coalesced). The colliding body is sometimes called Theia, named after the mythical Greek Titan who was the mother of Selene, the goddess of the Moon.
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.
Vapor-compression refrigerationVapour-compression refrigeration or vapor-compression refrigeration system (VCRS), in which the refrigerant undergoes phase changes, is one of the many refrigeration cycles and is the most widely used method for air conditioning of buildings and automobiles. It is also used in domestic and commercial refrigerators, large-scale warehouses for chilled or frozen storage of foods and meats, refrigerated trucks and railroad cars, and a host of other commercial and industrial services.
Limited liability companyA limited liability company (LLC for short) is the United States-specific form of a private limited company. It is a business structure that can combine the pass-through taxation of a partnership or sole proprietorship with the limited liability of a corporation. An LLC is not a corporation under state law; it is a legal form of a company that provides limited liability to its owners in many jurisdictions.
