replacing a blower motor in a car In the 18th century, the western countries successively carried out the industrial revolution, the universal adoption of large machinery, laid the foundation for the establishment of factory system. In 1771, British man Richard arkwright1732-1792 founded the first cotton-yarn factory in the city of kron. In the 1930s and 1940s, the factory system was established in Britain, Germany and other countries. The main sex of factory system is: to carry out large-scale intensive labor; Using big machine to improve efficiency production; Implement the employment system; The division of labor is deepening and production is socialized. The establishment of factory system marks the real birth of enterprises. There is no ambiguity in the objective of the concrete plan. For example, business sales managers intend to increase sales by 15 percent over the next six months, and he will formulate specific procedures, budget plans, and schedule schedules, which is the concrete plan. Guideline plans only some general guidelines and action principle, favors the actors free disposition, it points out that the key but don't limit actors on the specific target or specific action plan. For example, a specific plan to increase sales may require a 15 per cent increase in sales over the next six months, while a guidance plan may limit sales by 12 to 16 per cent over the next six months. Compared with the guidance plan, the concrete plan is easier to carry out, assess and control, but lacks the flexibility, and its requirements for clarity and predictability are often difficult to satisfy. Awarded a UK patent, Senior’s PURe® range of energy-efficient aluminium windows and doors is the first on the UK market to benefit from an enhanced thermal barrier manufactured from expanded polyurethane foam (PUR). Traditionally used in cladding and insulation products, the innovative use of PUR as a thermal barrier in windows and doors gives the PURe ® range the potential to achieve U-values as low as 0.71W/m2 K when calculated as a commercial CEN standard window and 0.93W/m2 K when calculated as a CEN standard door. 2. Accounting earnings are based on the assumption of accounting instalments, which refers to the production and operation results of a certain period of time. Early accounting earnings is calculated according to the cash basis, and the modern accounting earnings is according to the classification current income and expenses of accrual basis, after the appropriate ratio calculated. However, the benefits of cash determination are more acceptable to users.