text: OEE: THE COMPLETE GUIDE Everything you Need to Successfully Implement, Analyze, and Improve Overall Equipment Effectiveness Table of Contents : PART I: WHAT IS OEE? PART III: HOW TO ANALYZE OEE pg. 3 1. OEE Factors and Formulas pg. 24 10.The Six Big Losses a. Availability a. Breakdowns and Changeovers b. Performance b. Minor Stops and Reduced Speed c. Quality c. Startup Defects and Scrap 2. OEE Calculation Example 3. OEE Comparisons PART IV: HOW TO IMPROVE OEE 4. Calculating Production Line OEE 11. Improvement Methodologies 5. Calculating Long Term OEE 12. Reducing Changeover Time PART II: HOW TO IMPLEMENT OEE pg. 26 13. Eliminating Breakdowns pg. 16 14. Eliminating Minor Stops 6. Selecting a Pilot Machine 15. Maximize Production Rate 7. Defining OEE for the Pilot Machine 16. Preventing Startup Defects 8. Data Collection 17. Eliminating Waste 9. Software Considerations PART V: SUMMARY DATAPARCSOLUTIONS.COM pg. 32 2 PART I WHAT IS OEE? PART I: WHAT IS OEE? oee oVERVIEW OEE OVERVIEW Overall Equipment Effectiveness (OEE) is a manufacturing performance metric that is used to identify lost opportunities and measure improvement efforts. OEE accounts for all lost production by determining how much quality product is produced compared to how much should have been produced in the available time. Essentially, OEE quantifies the effectiveness of a process by measuring the percentage of time that is actually productive. Production losses occur when the machine is not running (unplanned downtime), running at a reduced speed (speed loss), or producing products that are out of spec (quality loss). DATAPARCSOLUTIONS.COM 4 PART I: WHAT IS OEE? OEE FACTORS AND FORMULAS OEE FACTORS AND FORMULAS Unplanned downtime, speed loss, and quality loss are quantified by calculating three OEE factors: Unplanned Downtime • Availability (unplanned downtime) • Performance (speed loss) • Quality (quality loss) Speed Loss Available Time (Max Units) Then, OEE is calculated by multiplying these factors: Quality Loss OEE = (Availibility) x (Performance) x (Quality) Effective Time (Good Units) The OEE factors can be calculated on a production unit or time basis. Each factor is a percentage, so the result is the same no matter what values are used. Typically, availability is calculated based on time because downtime is measured in time, not units. Performance and quality are easiest to calculate with production units. The target production rate is required to convert between time and production units. For example, if the available time is 1,000 minutes and the target production rate is 10 cases/min, then the maximum production is 10,000 cases. DATAPARCSOLUTIONS.COM 5 PART I: WHAT IS OEE? Availability AVAILABILITY Availability accounts for the unplanned downtime losses by calculating the percentage of time the process is actually operating during the time it is available to operate. Availability can be calculated using the following formulas: Unscheduled Time Unplanned Downtime Availability = Operating Time Available TIme Operating Time = Available Time - Unplanned Downtime Available Time = Total Time - Unscheduled Time Total Time Available Time (Max Units) Operating Time (Target Units) Substituting for operating and available time simplifies the availability formula to: Availability = 1- Unplanned Downtime Total Time - Unscheduled Time DATAPARCSOLUTIONS.COM 6 PART I: WHAT IS OEE? Availability Unscheduled Time Unplanned Downtime Available time equals the total time of the evaluation period minus the unscheduled time during that period. Unscheduled time is the time that the process is not scheduled to run and is subtracted from the total time to determine when the process is actually available to run. Unscheduled time should only include the following: If a machine is not operating when it is available (scheduled to run), then it is considered unplanned downtime. Typically considered unplanned downtime, events such as preventative maintenance, changeovers, cleaning, operator breaks, and meetings can occur during unscheduled time without counting as downtime. Lack of Customer Orders. When a machine can produce more than customer demand, the machine is not required to run without customer orders, so curtailment is considered unscheduled time. If the process continues to produce to add inventory to the warehouse instead of curtailing, the time should be counted as available time. Do not hide overproduction waste. However, if they occur during scheduled time, the time needs to be accounted for so the events should be considered unplanned downtime. The goal is to improve the process, not to have a high OEE, so all losses in control of the operations team should be tracked. Lack of Operating Personnel or Resources. These must be caused by forces outside the company's control (force majeure) in order to be considered unscheduled time. A planning mistake that causes a raw material supply shortage should be considered unplanned downtime and should count in the OEE calculation. You wouldn't want to hide these problems. Product Development/Trials. During research & development, the equipment is unavailable to the production team, so this time is considered unscheduled and is excluded from OEE calculations. This isn't always popular because people don't like to see a lower number, and some things may seem like they are not in control of the operators. However, if you want to identify all opportunities that are available for improvement, you must be honest with yourself and not worry about the absolute OEE value. The goal is to produce more quality product that your customers will buy. Customers do not care if your OEE is 50% or 34%; they only care that you have the ability to fill their order on time. DATAPARCSOLUTIONS.COM 7 PART I: WHAT IS OEE? performance PERFORMANCE Just because the machine is operating, doesn't mean that it is producing products at the desired rate. The performance factor of OEE shows how well a machine runs by measuring the speed loss that occurs during operating time. The performance factor compares the actual units produced to the target units and is calculated using the following: Performance = Unscheduled Unscheduled Time Time Unplanned Unplanned Downtime Downtime Speed Loss Actual Units Target Units Total Time Available Available Time Time (Max (MaxUnits) Units) (or) Operating Operating Time Time (Target (TargetUnits) Units) Productive Time (Actual Units) Actual Units Target Production Rate x (Total Time - Unscheduled Time - Unplanned Downtime) DATAPARCSOLUTIONS.COM 8 PART I: WHAT IS OEE? performance Target Production Rate Define the target production rate with the smallest feasible time period for your process, like units/min or units/hr. The choice of target production rate can vary depending on how a facility wants to evaluate the performance. Some companies will use a "budget" or "standard" production rate that is product specific. However, using a budget speed that is lower than the maximum speed raises the OEE and hides the true production capacity. The best way to calculate the performance factor is to always use the maximum theoretical production rate. This is sometimes referred to as the nameplate capacity or design speed for the equipment. To make all speed losses visible, the target speed should be the same for all products even though some products may be run at slower speeds. For example, if the maximum production rate for a packaging machine is 150 packages/min but the current product can only be produced at a rate of 100 packages/min, you should still use 150 packages/min for the target production rate. Knowing the speed loss caused by "difficult products" can help compare and understand the total business impact of running some products with reduced capacity. This information can be used to optimize the product mix or identify process improvements that will increase the speed. The performance factor should never exceed 100%, so it is better to have a target speed that is too high versus one that is too low. If the performance factor is above 100%, it can hide deficiencies in availability or quality. You want to make improvements, but the speed target should only be changed if there is a major process or equipment change. Reaching the maximum speed should not be a regular occurrence that requires frequently updating the target speed. If a theoretical maximum is not known, it is a good idea to set the target speed 10-25% above the current demonstrated maximum to ensure the performance factor does not exceed 100%. DATAPARCSOLUTIONS.COM 9 PART I: WHAT IS OEE? Quality QUALITY Not all of the units that are produced meet quality specifications. The quality factor accounts for quality losses by comparing the number of good units to the total number of units produced, and is calculated using the following: Quality = Unscheduled Time Unplanned Downtime Total Time Good Units Actual Units Good Units A good unit is a unit that meets quality specifications the first time through the process. If a part doesn't initially meet quality specifications, then the time spent reworking that part should be counted as an OEE loss because resources are used to rework the part instead of producing a new, quality part. Also, the unit must be compared to the quality specifications that apply to the intended product. For example, some units might not meet their quality specifications, but they could be downgraded and sold as a different grade, brand, etc. Although Speed Loss Available Time (Max Units) Operating Time (Target Units) Quality Loss Productive Time (Actual Units) Effective Time (Good Units) they can still be sold, the product did not meet its intended purpose as produced, so it was not correct the first time through the process and it should be considered waste. The good unit count can be one of the more difficult aspects of OEE to track. Some processes can be sending rework through at the same time as new products so it can be difficult to isolate. Some consideration should be given to how this can be accomplished in your particular process. As far as OEE is concerned, waste (scrap), rework, or downgraded products are all considered quality losses. DATAPARCSOLUTIONS.COM 10 PART I: WHAT IS OEE? oee calculation example OEE CALCULATION EXAMPLE Availability = 1 - Using the above equations, there are only 5 variables you need to track in order to calculate OEE. These variables, including example values for a 24 hour period, are: Performance = Unplanned Downtime Actual Units - Unscheduled Time (or) 1- 331 1440 - 60 = 0.76 or 76% Actual Units Target production rate x (Total Time - Unscheduled Time - Unplanned Downtime) (or) Unscheduled Time = 60 minutes 9,020 10.5 x (1,440 - 60 - 331) = 0.82 or 82% Unplanned downtime = 331 minutes Actual units produced = 9,020 units Target production rate = 10.5 units/min Good units produced = 8,749 units Quality = Good Units Actual Units Once each of the factors (Availability, Performance, and Quality) have been calculated, they can be multiplied to determine the OEE. Using the values from the following examples: (or) 8,749 9,020 = 0.97 or 97% OEE = (Availibility) x (Performance) x (Quality) (or) 0.76 x 0.82 x 0.97 = 0.60 or 60% DATAPARCSOLUTIONS.COM 11 PART I: WHAT IS OEE? oee calculation example Alternative OEE Formula There is an alternative way to calculate OEE by simplifying the formula. Using the formulas for the three OEE factors, you can see that actual units cancels out. Although this is not the standard OEE formula, the result will be equivalent to multiplying the three factors. This formula has been included because it can greatly simplify automated OEE calculations because the formula uses the basic variables mentioned above. However, it is important to remember that the purpose and power of OEE is in evaluating the losses. Therefore, you should still calculate and track availability, performance, and quality separately. This topic will be discussed further in the data collection and OEE analysis sections. OEE = Operating Time Available TIme x Actual Units Target Units x Good Units Actual Units (or) OEE = Good Units (Total Time - Unscheduled Time) x Target Production Rate DATAPARCSOLUTIONS.COM 12 PART I: WHAT IS OEE? oee comparisons OEE COMPARISONS Although each OEE factor in the example above may seem acceptable on its own, the process is only producing quality product 60% of the time. This seems rather low doesn't it? Actually, 60% is a typical OEE value for manufacturing operations and values under 50% are quite common. Both Process A and Process B have an OEE of 66%, but which one would you rather have? Process A has a lot of changeover time from product changes, but when it is running, it runs well. They could benefit from setup reduction or improved production scheduling. On the other hand, Process B has a much higher availability because there is much less changeover time, but would you like to have 91% quality instead of 99% like Process A? You may have seen references stating that an OEE greater than 85% is considered world class, but OEE is not meant for comparing different processes, or even similar processes with different circumstances. The following example illustrates the problem with OEE comparisons: You can see that there are many ways to get the same OEE, so care must be taken when making OEE comparisons. The power of OEE comes from analyzing the losses, not the resulting OEE score. OEE is best used as a way to identify losses and increase the output on a specific machine. Variable Process A Process B Available Time (minutes) 1440 1300 Breakdowns (minutes) 105 204 Changeover Time (minutes) 300 30 Availability (%) 72 91 Performance (%) 92 80 Quality (%) 99 91 .64*.92*.99=66% .83*.80*.91=66% OEE (%) DATAPARCSOLUTIONS.COM 13 PART I: WHAT IS OEE? calculating production line oee CALCULATING PRODUCTION LINE OEE When calculating OEE for a production line, you should collect availability data on the bottleneck (slowest machine) of the process because the bottleneck determines the production for the line. Downtime events should be tracked for all pieces of equipment in the line. When tracking downtime for the bottleneck, also keep track of the amount of time the bottleneck is starved and blocked. The bottleneck is starved when waiting for input from upstream equipment and it is blocked when downstream equipment cannot receive output. Step 1 (120 units/min) Step 2 (115 units/min) The actual speed for the line is equal to the bottleneck speed, but the speed target for the performance factor should be based on the fastest equipment in the line. This will highlight the impact of having an unbalanced line and will help justify improvement activities on the bottleneck. In the process above the slowest step is 90 units/minute and the fastest is 120 units/minute. If step 4 consistently runs at 90 units/ min, the performance rate would be 90/120, or 75%. So, why not use 90 as the target speed and then have a performance rate of 100% because the line cannot run faster than its slowest component. Looking at the performance rate this way hides the fact that this line is handicapped by a step that can run only 75% of the rest of the line. Effort should be focused on the slowest step to have the biggest impact on effectiveness. Step 3 (120 units/min) Step 4 Bottleneck (90 units/min) Step 5 (120 units/min) Focus on the Bottleneck DATAPARCSOLUTIONS.COM 14 PART I: WHAT IS OEE? Calculating long term oee CALCULATING LONG TERM OEE OEE is a weighted calculation. Usually, OEE is calculated for small time periods, such as an hour or shift, and then simply averaged to calculate an OEE for a longer time period, but this is a bad practice. OEE should be calculated from its base data for each time period. The following example illustrates why averaging OEE values does not work. Shift OEE Available Time 1 61% 480 2 53% 480 3 72% 120 If you just take the average by adding the OEE values together and dividing by three, you will get a daily OEE of 62%. However, the third shift only had 120 minutes of available time, so when weighted by available time, the daily OEE is actually 59%. The difference may seem small, but it is important, especially when you are trying to track progress. The best way to setup OEE is to get everything in units of time, including performance and quality. The calculations can still be based on units for understanding, but an additional calculation should be made to convert units into effective minutes. If you stay with units for performance, you'll end up with a value that is more heavily weighted to products that have a higher target production rate. This is another reason to have one standard production rate for your line, regardless of individual product capabilities because then the calculation can be left with units. OEE is weighted by time. DATAPARCSOLUTIONS.COM 15 PART II HOW TO IMPLEMENT OEE PART II: HOW TO IMPLEMENT OEE sELECTING A PILOT MACHINE SELECTING A PILOT MACHINE When starting with OEE, it's best to choose a pilot machine. This choice is important because the first machine is a learning experience to test OEE and highlight the process for the rest of the facility. It is important to pick a machine that has a high likelihood of success. Consider choosing a single machine with a relatively limited product mix instead of a complicated production line or a machine that has an extensive product mix. Make sure you have a "team" that will help make OEE implementation successful, with both operators and mechanics part of the process. Finally, make sure that you can measure all of the variables you need to calculate OEE. DEFINING OEE FOR THE PILOT MACHINE The OEE formula is standard, but it is important to get everyone on the same page with regards to what, when, where, how, and why the data is collected. A standard definition of OEE and its factors must be identified and communicated throughout the organization. Involving operators when defining the OEE calculation is beneficial because it will help them understand and trust the measurement system. It is important to define what is considered unscheduled or unplanned downtime, and you must decide on the target rate for calculating the performance factor. Downtime and speed should be measured on the process bottleneck (slowest machine) because the bottleneck determines the production for the line. For production lines where all machines run at identical speeds, the best practice is to calculate OEE on the equipment that performs the primary function. Once you start identifying opportunities, make sure there is enough support in the organization to make the desired changes so identified problems don't linger too long. Try finding some quick wins that will help generate momentum and make your program successful. Once you start identifying opportunities, make sure there is enough support in the organization to make the desired changes so identified problems don't linger too long. Try finding some quick wins that will help generate momentum and make your program successful. DATAPARCSOLUTIONS.COM 17 PART II: HOW TO IMPLEMENT OEE DATA COLLECTION DATA COLLECTION Automation Now that you have seen how OEE is calculated, you need to figure out how to collect the required data and calculate OEE. OEE can be tracked manually on paper or in a spreadsheet, or there are several software options. Manual calculations and tracking can be a good way to get started and verify the data collection process, but automatic systems will help save time and effort and will provide more reliable results. Also, the goal of tracking OEE is to get the right information to the right people at the right time so they can solve problems that reduce waste and improve productivity. Automatic event tracking with real-time displays can help operators log information and make corrective actions in a timely manner. In addition to the 5 required variables, you should also consider what information you need to problem solve the OEE losses. For example, it is a good idea to capture detailed downtime data, such as the machine fault, downtime reason, duration, and operator comments or corrective actions. You might also want to collect the quality measurements used to determine if the product is within specifications and any off-quality reasons. It is possible to track downtime manually, but manual data is usually not accurate and it is difficult to use in a timely manner. For example, operators aren't good time keepers. They are busy trying to resolve the problem and get the machine running, so the downtime duration is a guess that is often inaccurate. It is easy to think you were down for an hour when maybe it was only half an hour. How many times have you been at work and thought it must be almost lunch time, and when you look at the clock it was only 10 a.m.? Additionally, manual data can get incorrectly transcribed or lost and it can be difficult to compile accurately. When events go unassigned it is difficult to know what to work on, but inaccurate data can be even worse. An operator might also document an inaccurate time on purpose to hide excessive downtime. There are some areas where operator involvement is critical. An operator can explain what really happened, but an automated data collection system should be relied on to collect the data and then operators can help turn that data into useful information. Automation also frees up the operator so they can spend more time operating and less time documenting. DATAPARCSOLUTIONS.COM 18 PART II: HOW TO IMPLEMENT OEE DATA COLLECTION Capture Availability Data Ultimately, you want to know if your machine is running or not, but it is helpful to subdivide downtime and capture five machine states. The key states are: • Running – the machine is producing product • Down – the machine is not producing product because of an unplanned event related to the machine (breakdown, changeover etc.) • Unscheduled – the machine is not producing product because it is not scheduled to run (no customer demand/ orders) • Starved – the machine is not producing product because the machine is not receiving product from upstream (an upstream machine is down) Ideally, the state would be determined by the machine control system, but it can also be done with calculations in downtime tracking software. Downtime events can then be triggered by the machine state, and a start time and end time are recorded. It is also a good idea to divide downtime into major and minor stops. Most people consider minor stops to be downtime events that are less than five minutes that don't require maintenance. Minor stops could include events such as jams, blocked sensors, or minor adjustments. Downtime events that are greater than 5 minutes are considered major stops and should be identified as either breakdowns or changeovers. Minor stops are considered part of the performance factor. • Blocked – the machine is not producing product because the machine cannot discharge products (a downstream machine is down) DATAPARCSOLUTIONS.COM 19 PART II: HOW TO IMPLEMENT OEE DATA COLLECTION Assign Downtime Reasons After a downtime event is created, a reason needs to be identified and assigned because knowing why the machine went down is essential for problem solving. Some systems can automatically assign a reason based on the error code from the machine. Operators can verify automatically generated reasons or select the appropriate downtime reason from a pre-determined list of common causes. Some companies even build the reason picking functionality directly into the machine controls and require the operator to select a reason prior to starting the equipment back up. This is a way to guarantee all downtime events get a reason assigned to them, but be careful because it could cause inaccurate data or frustration because the operator just wants to get the machine started again. Try to create a manageable and focused list of downtime reasons. You need to have an appropriate list of reasons to be successful. The reason list should be small and standardized for each equipment type. You cannot work on everything at the same time. Most likely you will prioritize and work on the top 3-5 downtime categories. So what benefit is there to having 30 reasons? You want the list large enough so events can be assigned a reason and not be categorized as "Other." A list with 10-12 reasons is usually sufficient. Also, don't make the operator drill down too many levels into the reason tree to find the right reason. Just because the system has 4 levels, doesn't mean you have to use them all. DATAPARCSOLUTIONS.COM Assign reasons to facilitate problem solving. 20 PART II: HOW TO IMPLEMENT OEE DATA COLLECTION Create a Reason Tree Capture Downtime Event Attributes When creating downtime reason trees, you should keep the following points in mind: There is additional data that you should consider collecting to help make the downtime data useful, including the following: Reasons should be distinct. It should be obvious to operators which reason applies, so you don't end up with some people selecting one reason and other people selecting a different reason for the same direct cause. • Process area or production line Reasons should be symptoms. The reason should describe a direct cause, not a root cause. You should not be asking operators to determine root cause without some problem solving activity. For example, the direct cause of the machine downtime might be a bearing failure. The root cause of the bearing failure might be lack of lubrication, which could ultimately mean a deficiency with the lubrication program in the facility. • Machine fault/error code Only include frequent reasons. Do not include reasons that do not occur often because that only makes it harder to find the right reason. If you use an "Other" reason, it should not be a top cause. New reasons should be added to the list so the true causes are captured. • Machine name or number • Product name or code • Event duration • Shift number • Production date and time • Operator comments (including any corrective actions) Basically, you want to collect anything that can help identify who, what, when, where, why for every downtime event. It is valuable to get operator comments describing the event and any corrective actions performed in their own words. You will get the most accurate comments at the time of the event and this also provides immediate communication. DATAPARCSOLUTIONS.COM 21 PART II: HOW TO IMPLEMENT OEE DATA COLLECTION Reason categories can be used to identify top problems, but the operator comments can be invaluable when trying to identify the root cause. With practice and coaching you can start to get comments loaded with information. Note: Similar data collection and reporting should be set up for speed and quality losses. Provide Real-Time information for Real-Time Problem Solving The best time to collect information and solve a problem is when it is actually happening. After-the-fact reporting and problem solving is not as effective. How downtime data is viewed and by whom it is viewed is important for driving improvement. The data should be available continuously and not require complicated reports to be manually compiled after a long time has elapsed. There are several ways to identify and react to the causes of downtime. Pareto charts are a common tool to visually show the top downtime reasons either in terms of time or event count in a given time period. It is a good practice to develop a process for systematically addressing the chronic problems near the top of the Pareto chart. Trends and Gantt charts are also good visual tools that can be used to show a timeline of downtime events. For downtime information to be effective, data must be easy to collect, easy to understand, and must provide enough information for good problem solving. DATAPARCSOLUTIONS.COM 22 PART II: HOW TO IMPLEMENT OEE Software Considerations SOFTWARE CONSIDERATIONS The OEE calculation is standard, but collecting the right data is anything but standard. Every facility is different and has different data collection needs. With that in mind, here are some things to consider when choosing OEE software: • How will you track downtime? • How will you measure the production rate? • How will you determine and measure the product quality? • Do the variables currently exist or do you need to create them? • Will you need to upgrade equipment with sensors to allow automatic tracking of OEE? There may be different data sources with different communication protocols, so an OEE system should be able to acquire data from all sources and perform calculations with the data. For example, quality data may be in an MES system like SAP, production rate data might be in a historian, and downtime data could be tracked in an Excel spreadsheet. Combining all of the data to calculate OEE can be a challenge, so you need to have a flexible tool for OEE. Another consideration is how to reference the target speeds and quality specifications, which could be product and equipment dependent. A good software package will provide a way to store multiple variable attributes (targets, limits etc.). Data analysis is an important aspect of OEE improvement. Some OEE systems are stand-alone calculation and dashboard programs. A key feature of a good software is the ability to combine the OEE data with other data, such as continuous process data or lab test values. Calculating OEE on the fly so real-time information can be viewed by the people running the process is invaluable. DATAPARCSOLUTIONS.COM 23 PART III HOW TO ANALYZE OEE Overall Equipment Effectiveness, or If equipment is operating at a high OEE Once you have cleared the important OEE, has several benefits over simple but not meeting customer demand, you hurdle of configuring and collecting OEE one-dimensional metrics like machine know you have a capacity problem. OEE data, how do you use it to improve OEE? efficiency. If you are not meeting demand can also identify spare capacity to keep The entire purpose of OEE is to highlight and have a low OEE (equipment is up with changes in demand. losses, so all losses must be analyzed, underperforming) then you know you have an equipment effectiveness problem. prioritized, and minimized. PART III: HOW TO ANALYZE OEE THE SIX BIG LOSES THE SIX BIG LOSES First of all, each OEE factor (Availability, Performance, and Quality) should be broken down further to provide more granular data. This approach leads to what are known as the Six Big Losses. OEE Factor Six Big Losses Description 1. Breakdowns Downtime events greater than 5 min from unplanned equipment failures 2. Changeovers (set-up/adjustments) Downtime from changing products 3. Minor Stops Downtime events less than 5 min that usually don't require maintenance 4. Reduced Speed Production loss caused by running slower than target speed 5. Startup Defects Off-quality product produced during startups 6. Scrap/rework (in-process defects) Off-quality product produced during normal operation Availability Performance Quality The reason for splitting each factor into two categories is that the potential causes are usually different. The Six Big Losses provide an effective way to compare and prioritize production losses, which leads to more successful identification and elimination of the root causes. A popular way to view these losses in the context of OEE, is with the use of a stacked bar or waterfall chart. DATAPARCSOLUTIONS.COM 25 PART III: HOW TO ANALYZE OEE THE SIX BIG LOSES OEE WATERFALL Breakdowns & Changeovers (Availability) Minor Stops & Reduced Speed (Performance) The availability factor can be divided into the first two of the six big losses, changeovers and breakdowns. Both of these are critical becavuse when the machine isn't running, there is no performance or quality to worry about. When collecting data for a production line with multiple discrete processes, the availability analysis should be from the perspective of the bottleneck process. The downtime can be further broken down into breakdowns on the bottleneck process itself, downstream breakdowns that block the bottleneck from running, and upstream breakdowns that starve the bottleneck process. This extra information will help focus reliability improvements. In the example above, there is a high percentage of breakdowns on the bottleneck itself, so the initial effort should be to improve the availability of the bottleneck asset. Minor stops are actually short duration downtime events, such as jams and operator adjustments that do not require maintenance. The definition is flexible, but typically, downtime events are considered minor stops when the duration is less than five minutes, and breakdowns when they are longer than five minutes. Minor stops disrupt the flow of a production line. The reduced speed category captures the losses of running below the target (maximum) speed. Startup Defects & Scrap (Quality) Just like the other factors, the quality factor is divided into startup defects and scrap because there are different causes for these two categories. DATAPARCSOLUTIONS.COM 26 PART IV HOW TO IMPROVE OEE PART IV: HOW TO IMPROVE OEE IMPROVEMENT METHODOLOGIES IMPROVEMENT METHODOLOGIES There are many different continuous improvement methodologies that can be applied to OEE. There is no right or wrong way to go about it, but the following discussion will provide some guidelines for overall improvement and tools which can be used to minimize each of the Six Big Losses. After you have developed the plan, it is time to execute that plan and monitor the outcome. The final step is to close the cycle by integrating the knowledge you have gained to adjust the goal, or to formulate a new theory. The Deming Cycle, or PDSA Cycle (also known as the PDCA Cycle), is one proven, continuous-improvement model that can be easily applied to reduce losses. The PDSA Cycle is a sequence of four logical steps: Plan, Do, Study/Check, Act. This sequence can be repeated indefinitely to achieve incremental OEE gains. No matter what method you use to improve OEE, focus on the process/system and not on the person. Even if the root cause is people doing something wrong, focus on why a problem occurs and figure out how to change the system to prevent people from making that mistake. You may have heard the Japanese term Poka-yoke, which means mistake proofing. Poka-Yoke is a technique used to make equipment or processes safer and more reliable by preventing inadvertent errors. The first step toward solving a problem is actually identifying the problem you are going to work on. The Six Big Losses and the waterfall chart break out the data into smaller buckets to help identify and then prioritize losses in order to focus improvement activities. Once you have identified the top losses it's time to develop an improvement plan. Based on either historical data you have collected or expert/user knowledge, you need to formulate a theory for possible causes and develop a plan to eliminate them. There are many examples of mistake proofing that you see and use every day. For example, new cars are equipped with many monitoring and alert systems to warn of obstacles in your blind spots. In a manufacturing facility, interlocks are in place to prevent machines from running when guards are open. This can be an effective tool to improve changeover time and eliminate startup defects. Making machine settings simple or even automatic so that changes are repeatable helps eliminate the opportunity for operator error. DATAPARCSOLUTIONS.COM 28 PART IV: HOW TO IMPROVE OEE Reduce Changeover Time REDUCE CHANGEOVER TIME Changeovers are a necessary evil of producing different products, but the time it takes can be minimized. SMED (single-minute exchange of dies) is a methodology that breaks down changeover improvement into 3 basic steps. • Step 1: Identify and seperate changeover tasks to internal or external. Internal tasks are done after the machine has been shut down for a changeover. External tasks can be done while the machine is still running. For example, retrieving machine parts and tools is external, but installing the parts is internal. Changeover time reduction should also include optimizing the production schedule to sequence products so the least number of changes are required. For example, run similar products backto-back and you might be able to use similar machine settings or have shared parts that don't need to be changed out. ELIMINATE BREAKDOWNS The breakdown category can be further subdivided. All of the breakdown categories (breakdowns, starved, and blocked) should be separated into planned and unplanned. The goal is to minimize planned downtime and eliminate unplanned downtime. • Step 2: Evaluate and convert internal tasks to external. Find ways to convert as many internal tasks as possible to external tasks. One possibility is to combine several parts into a pre-assembled module that can be quickly removed and installed. Planned breakdowns can include preventative maintenance and cleaning. Attack the planned downtime like changeovers. Unplanned production losses can be either chronic or sporadic, so the frequency and duration/severity should be used for evaluation. • Step 3: Simplify remaining internal tasks. Including standardizing fasteners so fewer tools are needed, or even replacing them with quick release mechanisms that don't require the use of tools. Chronic downtime events occur frequently. Sporadic events occur infrequently, maybe just once, but they last a long time or have a big impact on the business. DATAPARCSOLUTIONS.COM 29 PART IV: HOW TO IMPROVE OEE Eliminate Minor Stops Identifying the root cause of sporadic events is usually much easier. For the chronic downtime, some more structured problem solving may be required. You can follow the PDSA Cycle or whatever methods your organization might use. ELIMINATE MINOR STOPS Minor stops are essentially breakdowns of short duration, but that doesn't mean these events don't have a significant impact on the business. Automated data collection is critical for accurately capturing minor stops, but don't overwhelm operators by requiring them to log reasons for every 30 second downtime event. A lot of minor stops are chronic issues, so if you have a lot of minor stops, operators can usually tell you what problems they deal with every day. You can go out to the line and observe while its running and you will probably see the main causes of chronic minor stops. Some minor stops may be harder to identify. Integration problems between machines in a production line are common. Machine and conveyor speeds need to be correctly programmed to balance the flow of product between processes. The starved and blocked data can help with minor stops as well. Look for instances when the bottleneck is starved or blocked when there are no minor stops upstream or downstream. MAXIMIZE PRODUCTION RATE There are many possible causes for speed loss. Your equipment might be worn so performance has deteriorated. You may have poor quality raw materials that require running at slower speeds. Some operators might have less experience so they are not comfortable running the machine any faster. The training and operating procedures may be inadequate. To combat this, develop standards to make the process more robust so it doesn't matter who is running the machine. Operators usually set the machine speed where it gives them the least amount of problems. Go see what problems they are trying to compensate for and eliminate them. Sometimes just making speed loss visible will lead to improved performance because people are aware it is being observed. Whatever the potential causes, focus on the bottleneck because it determines the speed of your line. PREVENT STARTUP DEFECTS Startup defects should be evaluated as part of your changeover improvement efforts. What can be done to make changeovers repeatable so that the time it takes to consistently produce good products is minimized? Automation and recipes that can automatically download machine settings can reduce a lot of variation during startups. DATAPARCSOLUTIONS.COM 30 PART IV: HOW TO IMPROVE OEE Eliminate Waste ELIMINATE WASTE Defects are all about variation in the process. Six Sigma is common methodology that consists of tools for reducing variation and eliminating defects. However, you don't have to be practicing Six Sigma to reduce defects. The goal should be to achieve zero defects, even though this might not be possible. Defects are directly related to variability, so reducing process variability is key to improving quality. Identify why parts are scrapped and identify process control parameters that impact the quality variable. Try to identify continuous variables that can be monitored to predict the outcome of quality parameters that are measured less frequently. DATAPARCSOLUTIONS.COM 31 PART V SUMMARY PART V: SUMMARY OEE Summary OEE SUMMARY Availability accounts for unplanned downtime, performance accounts for speed losses, and quality accounts for losses from producing off-quality product. Multiply the factors together to calculate OEE. Focus on the Six Big Losses to prioritize improvement efforts. The topics covered in this guide are summarized in the following graphics: Overall Equipment Effectiveness (OEE) is a manufacturing performance metric that is used to identify lost opportunities and measure improvement efforts. The lost opportunities are quantified by the three OEE Factors: Availability, Performance, and Quality. Lack of customer orders Lack of operating personnel Lack of resources Product development and trials Unscheduled Time Unplanned Downtime Available Time (Max Units) Availability = Six Big Losses Operating Time Available TIme OEE = (Availibility) x (Performance) x (Quality) Breakdowns Changeovers Reduced Speed Minor Stops Speed Loss Operating Time (Target Units) Performance = or Productive Time (Actual Units) Quality Loss Effective Time (Good Units) Actual Units Startup Defects Scrap/Rework Quality = Target Units Good Units Actual Units Good Units (Total Time - Unscheduled Time) x Target Production Rate DATAPARCSOLUTIONS.COM 33 PART V: SUMMARY OEE Summary OEE OEE Factors Definitions Improving the Six Availability Performance Quality Include All Downtime Exclude Unscheduled Time Use DESIGN SPEED for Target A Good unit is CORRECT the 1st Time - Breakdowns - Changeovers - Preventative - Maintenance - Cleaning - Operator Breaks - Lack of Customer Orders - Lack of Operating Personnel - Lack of Resources - Product Development (Trials) Production Rate for ALL products through the process Performance should NEVER exceed Exclude Rework & Downgraded 100% products from Good Units Breakdowns Changeovers Reduced Speed Minor Stops Startup Defects Scrap/Rework - Minimize Planned - Eliminate Unplanned - Separate Internal & External Tasks - Change Internal to External - Simplify remaining Internal tasks - Equipment condition - Raw material quality - Training - Breakdowns < 5 min - Automate Changeovers - Reduce Variation - Create Standards - Eliminate defects Big Losses - Involve Operators - Automate and collect accurate loss data - Focus on the bottleneck - Create real-time displays Keys for Success - Assign loss reasons - Capture event attributes (process area, machine name, product code, machine fault, shift, date, operator comments, etc.) - Use the Six Big Losses to categorize data and prioritize improvement efforts - Develop an Improvement Plan - Execute the plan using tools appropriate for each loss type - Evaluate the results and adjust the plan to continuously improve DATAPARCSOLUTIONS.COM 34


text:
We are trying different ways to configure seating at our 9:30am Sunday service, where we will be listening to a Lesson-Sermon on matter. The Golden Text is a classic that offers new insights when looked up in different Bible translations. The King James Version in used in the Lesson, John 6: 63: It is the spirit that quickeneth; the flesh profiteth nothing: (KJV). But look at these others, too:
It is the spirit that gives life; the flesh is useless. (NRSV)
The Spirit alone gives eternal life. Human effort accomplishes nothing. (New Living)
What gives life is God's Spirit; human power is of no use at all. (Good News)
What gives life is God's Spirit; human power is of no use at all. (JB Phillips)
The Spirit can make life. Sheer muscle and willpower don't make anything happen. (The Message)

subset: commoncrawl


text:
This topic contains 5 replies, has 4 voices, and was last updated by marqs 1 year, 11 months ago.
Viewing 6 posts - 1 through 6 (of 6 total)
Viewing 6 posts - 1 through 6 (of 6 total)
You must be logged in to reply to this topic.
Home › Forums › OSSC › OSSC – Feature Requests › V.backporch – Increase upper limit
This topic contains 5 replies, has 4 voices, and was last updated by marqs 1 year, 11 months ago.
Going by my calculations, I'm going to need to use a H.backporch of 303-304 in order to establish if I can get Lx5 using a Saturn and outputting the OSSC to Panasonic plasma.
Seems logical based on the various settings I've recorded anyway OSSC settings for Panasonic VT60
I'd rather the sharp pixels of optim modes, but the settings indicate a pattern for generic 4:3, whereas optim has the same tweaker settings across linemulti modes so I have no idea what to mess around with.
If you're aiming for 1920×1080, there's very little space for horizontal back&front porches. The default L5 mode (1536×240) has samplerate of 2046, so (2046-1536)=510 pixels is available for backporch, sync and frontporch. However, following active area adjustments are applied internally to achieve 1920×1080 format:
1. H.synclen is reduced by 120 (150->30 in default case), effectively increasing H.frontporch to 247
2. Required active area expansion to both sides is calculated: In default case (1920-1536)/2=192
3. H.backporch and H.frontporch are reduced by the amount defined in (2). In default case H.backporch 234->42, H.frontporch 247->55
4. V.active is reduced by 24, V.backporch is increased by 12.
Maximum valid H.backporch parameter (with default H.samplerate & H.synclen) would thus be 42+55+192=289, otherwise H.frontporch would get negative.
If you use 1600×1200 format and 320×240 mode, then all H.values are internally multiplied by 5 (so you can get effective H.backporch of 305) and only (1) of the steps above is applied. You can then manually do V.active-=24 and V.backporch+=12 if you want 1600×1080 output instead.
EDIT: nevermind. Just figured it out 🙂
Interesting. Perhaps the same approach of active area adjustment can increase compatibility of Lx3 mode also?
Reviving this one for a different reason:
I've got a 800×600 PC signal with a 800×480 image centered (letterboxed) inside of it. Using a V active of 480, the current V backporch upper limit of 64 prevents me from being able to properly vertically center the image. A higher upper limit of 128 or 255 would easily be adequate, is such a change possible? Thanks
You must be logged in to reply to this topic.
VideoGamePerfection.com is a trading name of VGP Media Ltd. All rights reserved. Use of this Site constitutes acceptance of our User Agreement and Privacy Policy. By using this site you accept that we use cookies, for more information, click here.
The material on this site may not be reproduced, distributed, transmitted, cached or otherwise used, except with the prior written permission of VGP Media Ltd.
Registered in Republic of Ireland No 637539.


text:
Typography / Illustration / Poster
Motivational posters for Dunc's Gym.
Dunc's Gym is a place of solitude, a place of hard work, and progress. It's where these posters live and remind us to be good and to be mindful and strong. Always.
It's not all void of soul however, as Friday sessions usually involve repeats of Trevor Nelson's Rhythm Nation.


text:
Winter winding balaclava snowboard blind chicken neckerchief sahariane foulard funny winter ski hat , FL-09
Specifications funny winter ski hat 1 Material 100 fleece 2 Shipping Provide discount Express Ship 3 Factory Lowest price Product Description Model No FL 09 funny winter ski hat Name funny winter ski hat Circle size 57cm 58cm 59cm for fleece funny winter ski hat Material 100 fleece for funny winter...
LSA10, Featured Girls Angora Beanie knitting hat
Best sale new goods soft warm great material winter knitted hat
Wholesale Knitted Women Winter Earflap Hat with Plush Inside
Specifications 1 100 acrylic 2 Any size is available 3 Customized design can be matched 4 Various colors 5 Very warm in winter More information 100 wool other fabric is available Colors various colors and design for your selection MOQ 1000 pieces Size adult size High quality with reasonable price...
adults fashion machine knitting hat
Specifications 1 material 100 acrylic 2 with a woven label on it 3 size adult size 4 color red 5 very chunky knitting pattern Product Description 1 Adult machine knitted hat 2 Material 100 acrylic 3 With a woven label on the front part 4 Double layer 5 Color red other colors are available 6 Size...
mix color crochet beanie knitting hat
Specifications 1 material 100 acrylic 2 with peak 3 very beautiful crochet pattern 4 size adult size 5 color multi 1 Adult machine knitted hat 2 Material 100 acrylic 3 With peak 4 Very beautiful knitted pattern 5 Color multi other colors are available 6 Size adult size one size fits most 7 Very...
Winter New Arrival Unisex Iceland Jacquard Knitting Hat With Pom Pom
Winter New Arrival Unisex Iceland Jacquard Knitting Hat With Pom Pom 1 Material acrylic 2 Size 21X20cm 3 Weight about 55g 4 Embroidery logo on front 5 MOQ 500pcs per color per style 6 Packing 200pcs carton or as your requestment 7 Samples time 3 5days in general 8 Products time about 20days after...
China manufacture design your own wholesale faux winter fur hat
Custom logo winter beanie hat
cheap sports knitted hats winter crochet knitting hat
Specifications Free Knit Pattern For Hat Earflaps 1 Professional hats factory 2 Size Adult Children 3 Hat QC by special team cheap sports knitted hats winter crochet knitting hat 1 Professional Hats factory 2 15 years hats experience 3 Knitted earflap hat QC by special team 4 Knitted earflap Hat...
Winter knitting hat BN-0074
Winter knitting hat BN 0074 1 Material 100 acrylic 2 Logo without logo 3 Pattern jacquard pattern 4 Layer 2 layers 5 Style beanie hat with earflap 6 Certificates AZO free REACH SGS More specs for beanie hats 1 colors any pantone color black white blue green yellow orange etc 2 size for adult youth...
China Factory High Quality Acrylic Beanie Winter Knitted Hat
wholesale custom patch winter beanies hat
wholesale winter knitted hat
custom patch winter beanies hat
New York Embroidery Design Winter Knitting Hat with Accessory Beads
Wholesale China New Color Winter Baby Kids Winter Knitting Hat
Fashion High Quality Flat Brim Custom Mens Winter Knitting Hat
Factory Wholesale Price Warm Wool Girls Fur Ball Winter Knitting Hat
Product Description Factory Wholesale Price Warm Wool Girls Fur Ball Winter Knitting Hat 30 wool Crochet Adult Beanie Hats with large genuine raccoon fur pom pom Environmental friendly dyeing standard size No added chemicals No late process OEM ODM service is available Size and color could be...
High quality 100% cashmere plain color winter knitting hat
We didn't put all products on website. If you can't find the product you're looking for, please contact us for more information.
Hot Products


text:
Continued from a previous series of posts on the stages of spiritual growth . . . Abiding in love is the fruit of years of spiritual practice. There's no shortcut to this experience of full union with God in Christ through the Spirit, nor is there any way for you to bring yourself here. It comes to you. You become "a partaker of the divine nature" (2 Peter 1.4) only because you've participated all along the way along with the mischief of God at work in you—through all your joys and sorrows. You've finally become fully human, alive to love, and therefore a person in whom all the fullness of God abides (Ephesians 3.19).
This doesn't mean that you will live without suffering or frustration, temptation or even anger. Rather, when you abide in love, you know how to sublimate your reactivity to such things. You can redirect your spirit quickly and re-establish yourself in the current of God's love.
Gratitude, warmth, and wisdom are the chief characteristics of those whom God has brought to this final stage, a stage, which is a taste of the eternal life that awaits us beyond death. These "saints" are a healing presence to us all.
The end of the series.


text:
Industry-Proven Methodology
WDS Data Solutions LLC is a 100% Veteran Owned Small Business focused on Data Center consolidation, migration and operations. We offer our customers with an industry proven methodology to data center migrations with no unexpected downtime, no loss of data within your timeframe. We provide a team of subject matter expertise to evaluate your situation and tailor the right solution for you. WDS Data Solutions can provide services for design, architecture, execution and training as well as the historical documentation our customers rely upon to make sound, informed decisions. Get the small business agility with the experience of a large corporation. WDS Data Solutions can team with numerous other small businesses so your experience never includes a knowledge gap. Whether your organization is mandated to consolidate your data center locations from many to few or if you're just looking to modernize what you have, let WDS Data Solutions help.
For more information on experience or to discuss your needs please contact us here:
Send a Message
Core Competencies
- Data Center Consolidation
- Data Center Modernization and rationalization
- SDWAN/WAN Design
- Enterprise Architecture
- Cloud Integration
- Enterprise Discovery and Analysis
- Virtualization
- Enterprise Storage Solutions
- Hyper converged Design and Deployment


text:
"Your on board wireless hub with NMEA interface for navigation systems and WAN interface for internet access devices such as our WL510. Step on board and connect and you'll have one network with all your data."
iNAVHub combines wireless networking and wireless NMEA data transfer in one simple to install box. Similar to our popular iNavConnect product, it creates a wireless network onboard the boat that any wireless device can connect to.
Once connected, iPhones, iPads, PCs and Macs, can receive NMEA0183 data wirelessly for use in iNavX and other navigation apps, whilst also sharing the long range internet connection created by Digital Yacht's WL510 product.
iNAVHub is designed to fully integrate with Digital Yacht's latest WL510 long range Wi-Fi adaptor. Simply plug the WL510 into the dedicated network socket and when you arrive in port and connect the WL510 to the marina's hotspot, and everyone on board will be able to share the long range internet connection.
"Flagship hi power wifi connection system with ranges of 4-6NM. Features network interface for router compatibility and easy direct connection with browser interface."
"Entry level AIS Transponder with industry standard NMEA0183 interface and internal GPS antenna that makes installation aboard smaller fibreglass (GRP) boats much quicker and easier."
"Flagship hi power wifi connection system with ranges of 4-6NM. Features network interface for router compatibility and easy direct connection with browser interface."
"Just missing that network connection – the WL60 will significantly increase the Wi-Fi range or your laptop with easy USB connection cable and sucker cup mounting solution"
"A pan European solution/SIM card for connectivity for our 4G Connect product with one sim providing premium high speed 4G access in all Europe."
"The new, budget WL70 wi-fi antenna brings reliable wi-fi connectivity to any on board PC, MAC, LINUX or Raspberry Pi computer."


text:
Increasing digitization of the world has taken businesses world to adapt new technologies.
Accenture's latest research states that these seamless technologies anticipate our needs and deliver personalized experiences.
Blockchain Artificial Intelligence (AI), IoT will be the big drivers in technology that would influence many industries and will be influential in transforming staffing industry as well in 2018. Staffing industry is business dealing with people and hence, this concept is going to paramount.
These emerging technologies are allowing HR, staffing and contingent workforce professionals to maximize their productivity and mobility. As per a report, around 46% companies are facing talent shortages and have issues in filling up job positions. Corporates are spending around $4000 per candidate for evaluation in the hiring process.
Recent Innovative developments in artificial intelligence have created a huge potential to fix the hiring problems. 70% of recruitment firms believe AI will play a definitive role in improving recruitment. AI gets rid of first stage recruiting bias. So, HR personnel have more time to focus on interviews and training of new candidates, saving your company money and time. AI can be used to automate repetitive and high-volume tasks like interview scheduling — which take up to 20% of a recruiter's time. It can bring efficiency to the talent acquisition process, improving productivity as well as the candidate experience.
AI will get rid of 1.8 million jobs, however, the emerging field will create 2.3 million by 2020, according to a recent report from Gartner. And a recent Capgemini report found that 83% of companies using AI say the technology is already adding jobs. 47% of all current US employment is going to be automated over the next decade or so. As a business AI jobs like Machine learning engineer, Data scientist and Research Scientist are in demand.
Internet of Things drives demand for new digital Talent. IoT is a huge industry, with 150 million smart appliances currently connected and more devices to be connected in future. 41% of businesses cite insufficient staffing and expertise in IoT as biggest barrier to IoT growth as per Gartner. By 2020, it's estimated that around 30 billion devices will be connected to the internet worldwide, that's more than four times the global population. In the next 10 years, IoT could create as much as $11.1 Trillion a year in global economic value according to McKinsey. This clearly indicates that IoT job opportunities are set to soar in coming years.
Radiant prides itself on supporting their own internal blockchain projects focused on transformation of HR and staffing process with blockchain technologies. Radiant will collaborate with customers to accelerate the blockchain initiatives focused on enterprise distributed ledger technologies. We offer open source and enterprise blockchain Staffing & Consulting services and have built our own staffing blockchain platform.
Radiant blockchain platform can effectively match profiles of each candidate's experience and skillset, showcasing them to potential employers in an easy and consumable format. Radiant uses SmartContract to streamline the whole onboarding, agreements, reporting obligations, tax payments, and so on. Companies can leverage our blockchain expertise in providing excellent staffing services. Using Radiants blockchain hiring capability employers can cut short on the price spent on verification and background check and pass on hiring hassles to us.
Radiant as also a staffing firm equipped with AI. Radiant through the implementation of AI allows your company to redeploy those employees to work in other important areas of the business. Radiant's AI capability helps decide which candidate a company should hire when it comes to figuring out who the best person is for the job. Radiant can provide AI that can be used to automate repetitive and high-volume tasks like interview scheduling — which take up to 20% of a recruiter's time.
Radiant uses machine learning software to enhance its clients' applicant tracking systems and build relationships with their candidates. It uses data mining algorithms to keep track of interactions between candidates and employers to find the best candidates to engage. It can bring efficiency to the talent acquisition process, improving productivity as well as the candidate experience.
Radiants insight into IoT – what it is and what it does, enables us to help you and your company to obtain the optimal IoT workforce to achieve your business goals. The companies will feel the need to develop and deploy qualified employees and innovative software developers which achieved through Radiants. Radiant with its specialized IoT teams helps employers to source right skilled resources. We've the expertise and experience of 22 years and our specialized IoT recruiters can help you to find the right candidates to put you ahead of your competition in IoT.
Thus Radiant as an expert staffing firm can help you find the right job candidates you require in emerging technologies. Radiants can source the right candidates to you leveraging our 22 years of staffing experience. We can be your perfect staffing partner and provide and source candidates for immediate needs on these technologies.


text:
Renewal options for previous members:
Please just email either Sarah or Claus and pay in the amount into our bank account which we reconcile often. You can also post a cheque to Sarah.
The Arts Society 2017-18 Membership Form (if any of your details have changed). Please bring it on October 18th.


text:
An IT contractor who worked on the Universal Credit programme for the DWP has won his case against HMRC, which claimed his work fell within IR35. This ruling may have implications for other public sector contracts.
The taxpayer
Mr Wells has worked as a freelance IT contractor for around 25 years, serving approximately 20 different clients and performing around 60 different contracts in that time.
This is the second IR35 enquiry that Wells has been subject to, so he was determined to fight his case to the end. He was supported by Qdos Contractor Ltd and represented by Andy Vessey of Qdos at the first tier tribunal. The case was heard 4-6 October 2017 and the judgment was released this week, although it has not yet been published on the tribunal's website.
The facts
In 2012/13 Wells performed a series of short contracts for the department of work and pensions (DWP), which each lasted around three months. The DWP contracted with Capita, which in turn advertised and found Wells to perform the work through his company Jensal Software Ltd (Jensal).
HMRC asserted that the DWP contracts fell within IR35, and raised assessments totalling £26,669 on Jensal for the tax and NIC due in respect of the deemed salary due to Wells under the IR35 rules.
MOO or not
HMRC argued that there was a mutuality of obligation (MOO) on DWP to provide work and Wells to accept it during the period of the contracts. However, the contract between Capita and Jensal specifically stated that no MOO was intended between the parties.
It is interesting to note that the existence of MOO is not tested at all by the HMRC's check employment status for tax tool (CEST), which public sector bodies are supposed to use to test whether a contract lies within IR35. HMRC states this is because MOO is assumed to always be present in public sector contracts, so there is no need to test for it.
Content seriesView full content series
The work Wells performed at the DWP was completed long before the rules for IR35 within the public sector came into effect on 6 April 2017, and before the CEST tool was available.
Wells was not party to, and did not see, the contract between DWP and Capita, but that contract did include a substitution clause. However, HMRC argued that this clause was too widely drawn to be effective and that permission from the DWP would have been required to send a substitute. There was also a right of substitution in the contract between Capita and Jensal.
HMRC said Wells was integrated into the DWP team and was subject to supervision by DWP managers. However, those managers gave evidence that Wells was left to carry out work as he saw fit, and was not obliged to attend DWP meetings. Wells could not be moved to different tasks by DWP alone, without agreement of both himself and Capita.
In business on own account
As Jensal was paid a daily rate for Wells' work, HMRC asserted that this amounted to a salary and that there was no opportunity for Wells to profit as he was not paid extra for overtime worked. However, Wells was not prevented from undertaking other work during the time he performed the DWP contracts.
HMRC also asserted that Wells took no financial risk with the DWP contracts, but the court found that Wells would have been expected to correct faults in his own time. Wells provided some, but not all of the own equipment needed to perform the contract.
Tribunal decision
The tribunal judge had to consider the hypothetical contract between the DWP and Wells, which covered a chain of three actual contracts (DPW and Capita, Capital and Jensal, Jensal and Wells). She expressly excluded from this chain the HMRC questionnaire which was completed by the DWP managers in 2016, long after the contracts ceased.
The judge concluded that the hypothetical contract was not one of employment, and thus IR35 did not apply. She cited the following reasons:
- There was no MOO beyond the irreducible minimum, as DWP was not obliged to offer further contracts and there was a period between the short contracts when DWP offered no work.
- A right of substitution existed.
- Wells was not subject to the degree of control and supervision which the DWP managers apply to an employee.
- Wells was in business on his own account, he had an obligation to correct work and took out professional indemnity insurance cover. He had none of the benefits or training provided to DWP employees.
Commenting on the verdict Seb Maley, CEO of Qdos said: "In addition to showing that IR35 cases can actually be won in court, this case will likely lead contractors, agencies and engagers to rightly ask questions of HMRC's ability - particularly since public sector IR35 reform means the fee-payer holds IR35 liability and would be required to pay potentially colossal fines if they make a wrong decision."
Dave Chaplin CEO of ContractorCalculator agreed, saying "This judgement together with the chaotic implementation and ongoing troubles with the IR35 legislation in the public sector reinforce the view that HMRC cannot be trusted to accurately assess status themselves nor educate hiring firms how to do it properly either."
About Rebecca Cave
Consulting tax editor for Accountingweb.co.uk. I also co-author several annual tax books for Bloomsbury Professional and write newsletters for other publishers.


text:
Cassie Cruz has such a cute smile!
Cassie Cruz is a naughty tease though!
Cassie Cruz lets that camera film her up skirt!
Cassandra Cruz slides her fingers over those panties!
Cassandra Cruz flashes that sweet snatch!
Cassie Cruz shows off those perfect tits!
Cassie Cruz went down to the kitchen for a snack but when she felt the cool counters against her legs she knew she'd have to stay for a little fun! Watch as she hops up on those counters to tease her perfect snatch!


text:
Our Teacher of the Month for October 2017 is Phyllis Rowley.
Phyllis' first yoga class was in 1974, when a physics professor put up a note: "Yoga, 4pm, Lecture Hall." They met a few times, learned a few poses, then the class fizzled away. But it started a life-long practice, which deepened when she found Anusara yoga, and learned to breathe properly. Teacher training with Chaya Spencer, at Shree Yoga, was a dive still deeper into the world of yoga.
Her classes are light hearted and energetic. "I started teaching for Kula as a brand new yoga teacher, wanting to give to the community at large," says Phyllis. "Cancer patients were a natural fit, as my husband is an oncologist and sees first-hand the positive effects that yoga has on his patients. My students have been a perpetual joy. The Tuesday morning crew at the John Theurer Cancer Center enjoys being with each other, and it is lovely to see them offer advice and support to each other as well as keep track of visits to grandchildren and other adventures."
Along with your students, we appreciate your dedication and generosity, Phyllis! Thank you!


text:
Superb quality and value chess set package. The set is comprised of Down head knight Sheesham light boxwood Staunton chess pieces, supplied in their own birch wood storage box. Each piece is hand finished, weighted and polished to a subtle sheen with natural waxes.
The pieces are accompanied by this quality European made chess board constructed from veneers of rich maple and red mahogany. The robust hardwoods used in the set will ensure it lasts for years.
Excludes N.I., Scottish Highlands & UK Islands
256-bit SSL Encryption
Like us on Facebook
Follow us on Twitter


text:
VRS @ VIR and Lime Rock/
V.R.S. Joins V.R.G. @ V.I.R.
With Racers Jim and Doug and Support Crew Brian, we all had a great time with drivers finishing on the podium a time or two.
Mike and Porsche 356SC running strong and looking good as he motors under the pit garage balcony area. Photo F&S Enterprises
Jim Lenehan at speed and tearing down the hill to qualify well up in the field and make easy work of races to come. Well done, Jim!!
Jim down pit straight in his Swift Sports 2000. Jim was consistent & quick, car ran well & these two made a great weekend of it! Photo, F&S Enterprises
Better to be chased than do the chasing. Jim on route to a 3rd place finish in the Porsche and a 1st in class, 5th OA in the Swift. GOOD JOB, JIM! Photos, F&S Enterprise
Mike Zebco had a great weekend with lots of people chasing him each time out. He finished shiny side up with his 356 sounding just right. Where else but VIR do we get covered paddock staging and gold ops? A BIG thank you to the VIR and VRG; we had some fun. Photos, F&S Enterprise
VSCCA, Lime Rock Spring Sprints and rowing contest April 14th and 15th 2017. Well, no shower needed after the race here. Each session was a double feature. Drive and Shower. Racer Richard packed it in but Andy Williams and his trusty Austin-Healey Sprite opted to perfect car control under demanding conditions. Here we see with helmet off just driving round the pits to get his hair washed!! Above right: A reprieve as Saturday afternoon the sun showed and track dried at last!
PARTING SHOT: VSCCA Lime Rock …RAIN!! Andy keeps it all in hand and takes a soggy Friday Checker in his rapid and roster-tailing Austin-Healey Sprite. THE UPSIDE: Car control lessons & then May's flowers.


text:
ERGP Focus Labs-Agriculture and Transportation
Last month, the Federal Government hosted an open day to conclude the first phase of the Economic Recovery and Growth Plan (ERGP) focus labs which were organised to accelerate investments in three key sectors of the economy: Agriculture and Transportation; Manufacturing and Processing; Gas and Power.
The event, which featured participation from government and the private sector, was organised by the Ministry of Budget and Planning to showcase the outcomes of the sector labs which took place over a six week period between March and May.
Not many Nigerians would be familiar with the concept of policy focus labs. They were created to bring relevant sector stakeholders together with the goal of identifying and unlocking projects that increase private investments in critical sectors of the economy and in the process create new jobs.
The focus labs spurred the development of implementation plans along the identified priority sectors in order to enhance their economic potential. The Agriculture and Transportation work stream focused on increasing private sector investments in crops and agro-businesses while examining the necessary transportation infrastructure to boost the sector. Agriculture is one of the largest sectors of the Nigerian economy, contributing 24% to GDP and employing the largest labour force. However, the country's share of global agricultural production has remained low over the past 40 years and its contribution to GDP has been on the decline.
The capacity to expand Agriculture from domestic consumption to exports has remained largely unexploited for various reasons including food waste, poor storage, and poor preservation. The Transportation sector's contribution to GDP has also remained relatively low at only 3.23% in 2016. Over 80% of the sector is based on road transportation, leaving Air, Water, Rail, and others largely untapped.
The importance of the link between Agriculture and Transportation cannot be overemphasized. Nigeria's agricultural production is currently concentrated in the North Central region, which accounts for 26% of produce while the North West has the largest number of hectares planted.
This means that a large proportion of food is transported from the North across the country, which is reliant on an expensive, inconsistent and insecure road transportation network. This results in over 40% of food produced getting ruined in farming communities and in transit before reaching the markets and consumers. As the Nigerian population increases and desertification reduces cultivatable land, the demand for food will continue to rise. This means that curbing the amount of food lost or wasted becomes increasingly essential. Farmers in Nigeria attribute about 30% of their losses to poor transportation, thus policies focused on fixing the link between Agriculture and Transportation are crucial.
Perishable foods like fruits, vegetables, and tubers, which are Nigerian diet staples are particularly vulnerable to poor road networks and should ideally be transported using rail and other transport links which are faster and can be temperature regulated.
For example, farmers have lamented that tomatoes coming from the North to the South spend over 24 hours on the road, subjected to heat, accidents, break downs and bad roads – all of which contribute to food wastage. This high risk journey comes with an expensive price tag such that a small truck transporting fruits from Benue to Lagos costs about N200,000. This cost has to be passed on to the buyer, which means that food could be significantly cheaper if transportation links were improved.
Developing the link between Agriculture and Transportation also has the potential to catalyse into the other priority sectors of Power and Gas and Manufacturing and Processing. For example, projects in the agricultural processing sector will feed into the manufacturing sector. This means that farmers in various parts of the country are able to easily transport their raw materials to manufacturing and other processing companies.
The projects conceived in the ERGP focus labs aim to bridge this gap. Over the six weeks, the labs resolved the complex inter-agency problems that hindered private sector investments in Agriculture and Transportation. The Private sector will invest $386.84 million into both sectors, which are expected to come on stream in the next 16 to 36 months.
Three key pillars have been identified that will drive investments: the first pillar is focused on Staple Foods along three Entry Point Projects (EPPs)- increasing supply of rice; developing the cassava/yam value chain and meeting the livestock demand with a focus on increasing diary production. There are 23 private sector stakeholders who will work with the Ministry of Agriculture and Water resources to implement the identified projects between 2018 and 2020.
The second pillar is focused on Cash Crops which aims to enhance industrial support services to the agriculture sector in the areas of mechanisation, packaging and logistical support. The projects developed will enhance tomato and palm oil production and processing, while boosting investments in vital crop production.
The final pillar is focused on revitalising transport infrastructure in the Land, Air and Sea and will be implemented in partnership with the Federal Ministry of Transport. Seven private stakeholders have been identified to partner on projects worth $3.25bil, which will create 5,123 direct jobs.
The Out grower Support Scheme was created as a special project due its importance as an economic enabler. This market-driven scheme will benefit medium-size farms across the country through a public-private partnership. Smallholder farmers will benefit from training, access to finance, subsidised inputs, and land clearing schemes. The second phase of the scheme will see yearly land title discussions with State Governments facilitated by Ministry of Agriculture and the ERGP Implementation Unit, as well as coordinated support for improved infrastructure for farmers within their communities.
The Integrated Transport Project was also developed at the labs and will create an industrial zone combined with rail and port links. The total investment required for this special project is $18.06billion derived from the combination of concessional loans, public funding and private investments.
Some notable achievements were recorded during the Labs: the Nigerian Shippers Council received Land Allocation from the Sokoto State Government for establishment of Truck Transit Parks (TTP) which had been previously delayed.
The TTPs are in line with Government's goals to address the infrastructure deficit by ensuring trucks is not parked on the roads.
Through the Labs, connections between agro-allied companies and processers to raw agricultural suppliers were also facilitated. This was followed up with the development of three-step implementation plans allocated to strategic organisations.
The outcomes of this Lab are key to resolving the challenges of food security, food waste and food self-sufficiency. As the Federal government seeks to reduce the import dependence of key commodities, the projects developed in the labs will ensure that the Agricultural and Transportation sectors and their inter-linkage are vastly improved.
James wrote from Abuja.
Toyin Saraki Commends Eradication Of Wild Polio Virus In Nigeria
Harness Talents Of Nigerian Youths, NYCN Urges New Minister, Dare
PDP Clears, Alaibe, Igali, Wada, Melaye For Bayelsa, Kogi Polls
Court Bars Indian Businessmen From Taking Over Octogenarian's Firms
Obaseki Warns Appointees, Others Against Corruption
Sanwo-Olu Harps On Independent Judicial System
Court Remands 2 Over Bus Theft In Osun
FEATURES19 hours ago
As Supreme Court Puts Delta North Senatorial Dispute To Rest
COVER STORIES18 hours ago
How Notorious Kidnap Kingpin, Wadume, Was Nabbed In Kano
COVER STORIES18 hours ago
S'Court Rejects Atiku's Request To Inspect INEC Server
COVER STORIES19 hours ago
New Ministers Will Deliver, Says PMB
NEWS19 hours ago
INEC Reviews Preparation For Kogi, Bayelsa Gov'ship Polls
COVER STORIES9 hours ago
BREAKING: PMB Inaugurates Cabinet, Assigns Ministerial Portfolios
COLUMNS18 hours ago
Another Blasted Kidnapping Fulani Herdsman
FEATURES19 hours ago
Dissecting Matawalle's Peace Model In Zamfara


text: For the 2017 season Yamaha Tsokos Racing has now only one rider participating in the championship, they acquire a good reputation in the paddock and during the race with their exceptional performances, while retaining the same successful design for their bikes. At the end of the season they have gained 3 championships and the joy is clear to all the team members who have made us proud as well. Our co-operation with Yamaha Tsokos Racing continues even outside the racing period.


text: Secrets of a Butterfly tag:typepad.com,2003:weblog-1263990 2013-09-26T16:27:39+01:00 Secret finds and inspirations in: gifts, fashion, jewellery, photography, indie crafts, home accessories and special treasures. Along with sharing a journey of expressing, creating and healing. TypePad Snugly soft sleepwear at Next tag:typepad.com,2003:post-6a00d8341e7e7c53ef019aff9ea6e3970b 2013-09-26T16:27:39+01:00 2013-09-26T16:27:39+01:00 Circumstances being as they have been, I am quite an expert on sleepwear, loungewear, and pyjamas in general! Surprisingly really nice ones, aren't always easy to find. But then I... Kathryn Plumo, silver greys and burnished golds tag:typepad.com,2003:post-6a00d8341e7e7c53ef019aff430ddf970c 2013-09-09T16:56:45+01:00 2013-09-09T16:56:45+01:00 Plumo, I always look forward to browsing their new collections. It's become something of an annual tradition now after what must be well over 10years of receiving their catalogues. I... Kathryn Buys from Oysho and Noa Noa tag:typepad.com,2003:post-6a00d8341e7e7c53ef017eea745c21970d 2013-04-29T17:37:18+01:00 2013-04-29T17:37:18+01:00 hello lovelies, bit of a tough week last week, so hoping for a nicer one this. I had this post already done and thought id pop it on today. I... Kathryn


text:
In order to use RunSignup, your browser must accept cookies. Otherwise, you will not be able to register for races or use other functionality of the website. However, your browser doesn't appear to allow cookies by default.
Click here to accept the use of cookies on your browser.
If you still see this message after clicking the link, then your browser settings are likely set to not allow cookies. Please try enabling cookies. You can find instructions at https://www.whatismybrowser.com/guides/how-to-enable-cookies/auto. If you still have issues after this, please contact us.
Join us for Run Sunset Beach Half Marathon, 5K and 1 Mile Road Race! This is the 3rd race in the 2020 BAM! Race Series and is set in beautiful Sunset Beach along the North Carolina Coast. Our Start/Finish Line is located in the Veterans Memorial Park on the mainland along the beautiful ICW! The Half Marathon will head over the bridge and run the island first then back across and through Sea Trail Golf Resort. The 5K course will also be crossing the bridge out to the island and back. The 1 Mile is for anyone from the very young to the young at heart! We are also offering all free parking with shuttle service to and from the Start/Finish Line area. We hope you and your family and friends will join us for Run Sunset Beach 2019! Sign up today and watch for updated news in your inbox!
Additional race information can be found at http://coastalraceproductions.com/run-sunset-beach/.
If you have any questions about this race, click the button below.Questions?
Like this page and invite your friends on Facebook.


text:
No problem. To reset your account and clear your progress data so that you can start over with the question bank, just follow these steps:
- Login to your account from https://app.roshreview.com
- Click on "Account Settings" on the right side of the navigation bar.
- Scroll down and click "Reset Account"
Note: Resetting will delete all of your data, scores, assigned exams, progress, performance, and graphs. You will start fresh.


text:
Running from doing any work is fine till we are studying in college life. It seems pretty interesting and enjoyable that we do spend maximum of our time with our friends or best buddies, but when the college life ends everyone has to be on his own and move on with a smile to find the opportunity of making the carrier.
Until we don't know what we want to do, we can't be successful in life. Our maximum of youngsters try to go out of country so that they can earn well saying that they were not getting the chances and opportunities. This is not the right way you should at-least try for the perfect opportunity.
Guys wake up! Opportunities can not be purchased from the market, you have to make it with your own efforts and hard work.Take an example of Neil Armstrong, he recognised his opportunity and utilised it so well that world will forever remember him. Its the time to do something and show your passion like he did. Lets have some steps to find the opportunity
- Find your interest (the things which you can do comfortably)
- Find a job or business related to your interest
- Set an aim or position you desire
- Show your skills and area of expertise
- Get your goal with name and fame
When you follow these steps the destination is never too far away from you. You just have to show your best efforts using your skills.So starting from the first step, What's your interest?


text:
Tuesday, September 25, 2012
automotive tinting 35%
9 comments:
Cool I wanna make a kind of repair like this on my car for the beautiful outcome of it.-auto window tint Edmonton-ReplyDelete
Thank GOD we went with these guys. They were on time, made my wife feel good (I was at work) by being extremely professionalReplyDelete
and their technician did the job quickly. Nice to know there is someone out there that is NOT working out of the back of their
house that will be there today AND tomorrow. Don't know what those June 1st reviews are about - sort of odd to see those all
on one day when the rest are more along what my wife and I think. These guys were more than good.
Shower doors santa monica
Auto glass redondo beach
Auto glass torrance
Glass repair manhattan beach
I would like to tell that I too have recently repaired my car from a good auto repairer who helped me to repair my windshield when it was damaged.ReplyDelete
I really like the look those tinted windows gives to that black car. I think the tinted windows make the car look very sleek and are a great finishing touch to that car. I also like that those windows reduce some of the sunlight. Sun glare is something that really bothers me when I'm driving. That is a big reason why I'm considering getting my windows tinted. http://www.reflectech.ca/services/glass-graphics/ReplyDelete
It is a well executed post. I like the diagram most. It is a helpful informative post. Thanks for sharing this great information.ReplyDelete
car window tinting utah
Such an amazing blog about the windshield replacement and I really appreciate you work which you have done well.ReplyDelete
free windshield replacement florida
I Read your article. Thanks for sharing such beautiful information, and I hope you will share some more information about Window Tinting. You wrote really very well, I really like your blog and information provided by you. I appreciate your work.
I Read your article about Deep Tissue Massage. Thanks for sharing such beautiful information, and I hope you will share some more info about Window Tinting. You wrote really very well, I really like your blog and information provided by you. I appreciate your work. This information is very useful for me and other peoples.
I truly feel Automotive Window Tinting is the best because it can actually provide you with a good protection and safe environment.ReplyDelete
Automotive Window Tinting


text:
It was my pleasure and honor to create a wedding cake this past week for my brother-in-law and his bride-to-be. After years of watching my mother bake, decorate and construct wedding cake after wedding cake, I took to heart what I had been taught by her. It also helped that I had an amazing friend, who is a fantastic and esteemed pastry chef, give me tips and guidance right before the big day.
White cake layers were baked in advance, and batches of Swiss meringue buttercream were made with the best butter and eggs available. All that was left was the trimming of the cakes, the icing of the borders, the stacking of the layers, and attaching the finishing touches for this simple, yet utterly delicious wedding cake.
If truth be told, I was actually nervous about the whole endeavor because not only was it my first wedding cake ever, but it was also a matter of transporting the entire cake across the Delaware river, an hour away from my home, in one piece.
Dozens of eggs from my friend Luke's hens were collected way in advance, because I knew I was going to need them. It's so nice to be able to walk to his farm down the road from our home to do this. Thanks Luke!
My KitchenAid and Hobart mixers were at the ready on my large countertop. Jars of cake flour and sugar were left out to measure what I needed, and cake pans were prepped to receive the white cake batter.
This white cake batter from Baking Illustrated is so easy to make, and it is a sure winner with anyone who has tried it. It's perfect for weddings because the recipe can easily be doubled.
After trimming the baked cake layers, I piped a ring of buttercream along the bottom layer in order to contain the filling.
At the request of the bride, I made a raspberry buttercream filling for each of the layers. Blend the best quality raspberry jam with some meringue buttercream, and add as much as you want to each center. Smooth the tops to create even layers.
A second cake layer was carefully placed on top of the bottom layer, and each tier was given that all-too-important crumb coating. The bottom tier was a 10" round and the top tier was a 6" round. Both layers had cardboard cake rounds to support them.
You don't have to be super neat applying the crumb coat, but it is imperative to get the icing and layers as straight as possible, so that the final coating of buttercream is perfect. It's also important to briefly chill the crumb coated layers so that the icing sets quickly and easily.
For each tier, I piped overlapping leaves with a medium-sized leaf tip. I did this for the tops of the cakes, as well as the bottoms. The latter were piped after I stacked the tiers together.
Paper flowers from Paper Source were used to decorate the cake. The soft pastels were perfect for such a cake.
To stack the tiers: Choose a sturdy cake plate, cake stand or finished cardboard round to support and present the entire cake. Add parchment pieces along the edges to protect the stand while decorating. Add a small amount of buttercream to the center of the stand so that the entire cake doesn't slide off the plate, and then carefully center the bottom tier of the wedding cake. Trace a 6" round in the center of the finished 10" tier, and insert 6 trimmed straws inside this 6" circle. Make sure the straws sit flush with layers, because the top tier has to be straight and neat. Place a 4" parchment paper round on top of the 10" tier (carefully centered), and add a small amount of buttercream to the top of the parchment round (this will help stabilize the top tier when stacked). Say a little prayer and then carefully place the 6" tier on top of the 10" tier. Voila! Chill the entire cake before proceeding with decorating it.
Now you can finish decorating the cake.
The wedding cake topper was simple.
Flowers were attached evenly on the sides of both tiers. Easy! You can see the double-leaf borders of the cake.
|The Cooperson-Johnson Wedding Cake
The proof of the pudding was in the eating, as they say. The bride and groom, the family and gathering of friends, all proclaimed the wedding cake delicious and beautiful. I can't tell you how much it meant to me to be able to do this for people I love.
I want to wish the bride and groom many years of happiness and love!


text:
Dickens Supply offers easy, affordable rental options on a variety of outdoor power equipment. Whether you're simply not ready to purchase, or only need equipment for a limited time, rent your equipment with us today.
We offer rentals on a daily and weekly basis with competitive rates. Get a custom quote from our expert team at any one of our seven locations. Various brands we rent out include Toro, Billy Goat, Classen, and Plugr.
View our rental inventory online and contact us to rent! Our rental inventory varies between locations, so be sure to give your local Dickens Supply a call to make sure your equipment is ready to rent at your location.
Contact us for your outdoor power equipment, parts and landscape & turf products. We have nine convenient locations across Tennessee!


text:
We are our clients' financial partners and take that role very seriously.
Las Vegas, Nevada (PRWEB) March 27, 2012
Dollar Loan Center has launched a new website with increased functionality and even more convenient options than before. The site, located at http://www.dontbebroke.com, now offers customers the ability to complete an entire loan transaction online including the application and transfer of funds directly into a checking account or prepaid debit card.
"This is one more step in our mission to provide the easiest and most convenient options for short term loans in Nevada, Utah and South Dakota," said Chuck Brennan, CEO of Dollar Loan Center. "Now you can complete a loan application on our website, and if you are approved the funds will be transferred to either your checking account or a prepaid Dollar Loan Center debit card."
Brennan said the new site was designed to give customers convenient options for applying for and managing their short term loans. "Many of our customers enjoy visiting our stores and having a personal connection with Dollar Loan Center staff. Others prefer to complete their entire transactions securely online, from applying and funding to making their payments. All aspects can be completed online from the comfort of your home, office or smart phone."
The website now includes more information on Dollar Loan Center as well, including its current social media contests and an easy-to-navigate store locator. The site is also home to Dollar Loan Center's blog, which includes the company's many charitable activities and tips on money management.
"We are our clients' financial partners and take that role very seriously," said Brennan. "The new Dollar Loan Center web site offers information on a variety of financial topics, as well as helps manage your loan and payments."
Dollar Loan Center is the largest provider of short term credit Services in South Dakota and Nevada with 50 Dollar Loan Center locations throughout the two states and Utah. The philanthropic stores support dozens of organizations including Las Vegas' favorite charity, Opportunity Village, and Alice and Sheryl Cooper's Solid Rock Foundation, among many others. Brennan himself is one of Nevada's most recognized philanthropists, giving nearly $500,000 annually to charities across the country.
In 2007, Entrepreneur Magazine listed the company among its "Hot 500" Fastest Growing Businesses and Entrepreneurs." For more information, visit http://www.dontbebroke.com.


text:
Sector committees
By bringing together one or more representatives from each of the transportation organizations, these committees foster the sharing of experience and expertise between members, in particular with respect to projects of common interest, and the development of tools and methodologies. To facilitate the exchange of information and the planning of meetings, the ATUQ has set up the ATUQ Forum for the sector committees.
Benchmarking is a management and ongoing improvement tool designed for the ATUQ's public transportation organizations. The purpose of this tool is to compare production and productivity data, analyze discrepancies and, in light of these findings, exchange information on best practices adopted. Benchmarking committee.
Unified management of bus contracts and group purchasing
The ATUQ encourages the sharing of services, such as the unified management of bus contracts and the group purchasing program, which allows all the transportation organizations to benefit from substantial costs savings. These services are offered by AVT Acquisition and Management of transportation vehicles and systems.


text:
Located on the ground floor. Max capacity: 4 pax.
It features one bedroom with a double bed, one shower room, 1 fully equipped kitchen and a living room with 2 single beds. It also provides a washing machine and a dishwasher.
What your holiday domicile offers
Greek Style units as part of a traditional villa with all the facilities one would need in a calm and relaxing vacation. A/C, Sat-TV, fully equipped kitchen or kitchenette, pool with sun beds and parasols, Free Wi-Fi, Free Parking are some of the facilities this accommodation offers to its guests.
Located in Lixouri, approx. 700 m from the famous sloping, fine sanded, red Xi beach, Glavina studios and apartments are offering a wonderful position for a quiet and fully comfort vacation. In a walking distance of around 600m, guests can find a mini market, taverns with Greek food, as well as a beach bar. The city of Lixuri is only 6 km away (available bus during the summer season), while the city of Argostoli is around 1 hour away.


text: Abstract Art in Real Life October 27, 2009 This is a wall in the latrine at Headlands Center for the Arts in the Marin Headlands. The art center is housed in former US Army barracks. This wall has aged wonderfully. Put it in a frame & you'd swear it was a work of art.


text:
The Serenity Wellness Center is the right place to help you create the transformation you are looking for!
Individual Counseling
There are several approaches to counseling and The Serenity Wellness Center provides a holistic approach considering your background, your health, your family and is tailored specifically to your needs.
The Serenity Wellness Center solely provides individual counseling both online and in-person. Doing so allows us to help you focus on you and create the outcomes you desire.
Counseling sessions are focused on your needs and what you desire in order to get the most out of each session.
Sessions may consist of:
Mindfulness Techniques to help you focus in the here and now and
experience your thoughts and feelings as they are.
Meditation to help increase focus, balance and reduce distractions.
Stress-Reduction Techniques to help you relax and feel less tense
The Serenity Wellness Center provides online therapy on your terms: You pick the time and location. It's private, confidential and personalized.
Receive therapy without the hassle of getting through traffic, finding a babysitter, or feeling embarrassed.
You can be comfortable right in the location of your home! No judgment here. You can use your laptop, smart phone, tablet or stationary computer.
Schedule sessions in-between meetings, from the comfort of your home, before work, after work, during lunch or on the weekends.
We use a secure online platform that is easy to access and use. If you can use face-time, Netflix or YouTube, then you will be able to take advantage of online counseling.


text:
Alabama Public Television is producing a series of videos titled "Alabama Legacy Moments" that offer a quick history of the people, places and stories that have defined Alabama. Done in conjunction with the ongoing bicentennial celebration of the state that concludes in December 2019, the short pieces should inspire you to learn more about the rich history of Alabama. "Alabama Legacy Moments" are sponsored by the Alabama Bicentennial Commission and the Alabama Broadcasters Association.
This "Legacy Moment" is the Tuskegee Airmen.
Alabama Legacy Moment: Tuskegee Airmen from Alabama NewsCenter on Vimeo.