許多房東聽到租客要報稅、入戶籍就面有難色甚至拒絕，原因都是會影響到稅率，但你知道房東到底要繳哪些稅嗎？關於出租報稅的問題常困擾許多房東，租租通今天一次來解析各式各樣的稅制！

⚠️本文介紹的稅將以「出租予居住使用」的「個人房東」為主，不包含出租供營業使用（如店面、辦公室、土地、攤位等）的房東和社宅包租代管業者哦！

來租租通刊登特色房源吧！

租租通歡迎各位房東刊登「可報稅」、「可入籍」和「社會住宅」的特色房源，讓你的房子被更多有需求的租客看見！

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• Development of an alternative logistic solution to air freight
• Buyer’s consolidation through CFS at origin

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Description

DINNER LADY LEMON TART NIC SALT E-LIQUID

Dinner Lady Dessert Lemon Tart is the ultimate Tart; Multi-award winning profile! This flavour has been reimagined and brought to 2023. Containing zesty lemon curd, with sweet meringue, rich cream and a buttery tart base. 
Discover more e-liquids from the award-winning Dinner Lady range, including enticing Desserts, Sweets, and Tobacco-inspired flavours. 

Specifications

• Flavours: Lemon, Pastry, Meringue
• Nicotine Type: Nicotine Salt
• Bottle Size: 10ml
• Nicotine Strength: 5mg, 10mg & 20mg
• VG/PG Ratio: 50/50
• Vaping Style: MTL
• Easy Fill Nozzle
• Childproof Cap

Dinner Lady Nic Salt e-liquids are conveniently packaged in 10ml bottles, providing vapers with a nic-salt alternative to single-use disposable vape in a cost-effective refillable e-liquid. 

With 5mg, 10mg and 20mg nicotine salt strengths available, you can quickly satisfy your cravings. Using nicotine salts provides a smoother throat hit, enhancing your overall vaping experience.

Dinner Lady E-Liquids enhances your vaping experience with its novel Nic Salt e-liquid range, finely tuned for the most exquisite flavour profiles. The collection encompasses every flavour, from tropical delights, such as Kiwi Pasion Guava, to best-selling desserts, like Vanilla and Key Lime Tart. 

Perfectly balanced in a 50/50 VG/PG blend, Dinner Lady Nic Salt e-liquids are ideally used for mouth-to-lung vaping with Vape Starter Kits and Pod Vape Kits. 

Are you new and trying out vaping for the first time? You should check out our beginners’ guide, where we simplify vaping to its fundamentals and explain the benefits of switching to your first vape kit.

3月22日（政府のメディアの日）、1年に1度の時計界の盛会、2017バーゼルは展を表して正式に幕を開けるでしょう、場所はスイスのバーゼルに位置します。その時、多くて有名な腕時計のブランド（ロレックス、オメガ、チュードル、セイコー、すべてのスウォッチグループからのブランド）、およびいくつかは代表性の単独での表を作成するメーカーを高く備えて、世界にそれらの持ってきた全く新しい時計算するシリーズが現れるでしょう。以前、私達はすでにロレックスに対応して、オメガとチュードルのこの3つのブランドはして予測に関連していて、しかしそれでも、バーゼルは展の上であれらの技術が独自の境地に至っていて、新しい工夫をこらした時計のモデルを表して依然として多く人を譲るまで(に)応接にいとまがなくて、だからこのにあって、私達に今回の時計の展覧期間間のいくつか内容に対して１つの簡単なののをしてすかせる。

2017バーゼルが展を表して期待するどんなの内容の値打ちがある私達がありますか？

主要で有名な腕時計メーカーの持ってくる新作の時に計算します：パテック・フィリップ、ロレックス、オメガ、タイ格HOYA、オリス、セイコー…
単独で表を作成する人の持ってくる斬新な時計算します：彼らの中のいくつか人は“くら替え”がSIHHジュネーブまで(に)展の上のcarrﾄdeshorlogers（表を作成する師の専区）を表したのを決定したが、しかしやはり(それとも)今なおバーゼルが展の上で持っていて議席を展覧するのを表す圧倒的部分同志があって、行方の世間の人はそれらが現れてもし泉が湧き出る職人師の心を思い慕います。
しかし…“Palace”はキャンセルしました。あれらが着いてバーゼル世界の人を訪ねたことがあってことがあるにとって、彼らは恐らく大多数は単独で表を作成する師達がすべてひとつのに位置して“ThePalace”の独立のテントの中を称させられるのを知っています。それは多少人の群れを遠く離れて、しかしそれは自由な独立の個性化の息の場所に豊満になられます。しかし今年にあって、このPalaceはを移されて、SIHHといくつか独立制表会社を相殺するために原因などの持ってきた影響を再配置するため、バーゼル世界は展示に参加する単独での表を作成する人達を決定してこれらになって１つの専門の地区を製造しだして、それは“lesateliers”と命名させられて、1.2.に位置しますホールの中で、ここで私達はいくつかのとてもよく知っている顔（MB&Fに会うことができて、ArminStrom，亜承諾します、Czapek、Voutilainen、Gronefeld）。

私達は更に期待することができます：

もっと多い精密な鋼のデザインは現れます――きんでていて複雑なチップは親民の材質にくるまれて、すべて人を楽しくならせるをの考えてみます。
より多く豪華なスポーツのデザイン――いくつかは通常クラシックあるいは正装路線の腕時計のブランドを行って、同じくだんだんの重点をは運動するデザインの方向の偏り（バセロン・コンスタンチンに向って、伯爵、ジラール・ぺルゴなど）、それらは皆例外がなくて、性能および、丈夫だなど方面と高を度のデザインの完璧なのを知っていて互いに結合することに弁別して、そして依然としておなじで優雅な息を持っていて、非常は人に期待させます。
より多く小さいサイズのデザイン――更に技術と性能の方面に集中して、そして焦点を全く市場の中の取引先の期待値の実現の方面の上で置きます。
全体の価格性能比――つまり価格恐らく少量(数)に下がるか下がることはでき(ありえ)なくて、しかしブランド達はすでに明らかなことを始めて、それらは、は以前とと同じ価格ラインの中で消費者達を与えるのがもっと多い、特に3~8万の価格の区間中でこの点はスイスの表を作成する業についてとりわけ重要でなければなりません。

いくつかは関心を持つ要点に値します：

オメガはとても60周年シリーズを奪い取ります――これは現れるたくさん特別なデザインが必ずあるでしょうのを意味して、もちろん全部シリーズがすべて一回の革新に来ても確信がありません。
ロレックスSeaDwellerシリーズ50周年――ロレックスは極めて大きく恐らくこの専門のダイビングのシリーズの中で増やして1人の新しい成員に入りがいます。
パテック・フィリップCalatravaシリーズ85周年――１つの全く新しいシリーズは生き生きしています。
パテック・フィリップAquanautシリーズ20周年――おなじで、或いは１つの全く新しいシリーズはいくつかの特殊なデザインは現れるでしょう。
タイ格HOYAAutavia――“THEAUTAVIACUP”の選出活動の最終デザインは到来するでしょう。
セイコーは聞くところによると１つの人に印象に残らせたダイビングのシリーズを持ってきて、期待しましょう…

http://copy2017.com/

Welcome to part II of our three-part series about secondary operations. This article covers finishing options, while the others discuss heat treatments and hardware installation.

When discussing CNC machining surface finishing options, you may have heard terms like as-machined, anodizing, powder coating, or media blasting. But before we dig into the details of those processes, we need to clearly define two terms that are time and again used incorrectly: surface finish and surface finishing.

Let’s clear up the confusion, shall we?

The Distinction Between Surface Finish and Surface Finishing

• Surface finish: Surfaces have characteristics produced by the manufacturing process: lay, roughness and waviness. Each of these is a “surface finish” and basically they quantify how irregular a surface is (on a micro scale). Depending on the function of your product, you might need to target specific values for these characteristics.

• Surface finishing: This term encompasses the processes that protect and improve the appearance of surfaces. Some of these processes add material, some remove material, and some use heat, electricity or chemicals to change the surface finish of a part. This article will expand on those processes with the goal of helping you to choose the best one(s) for your project.

But first, a bit more on surface finish.

Surface Finish

Surface finish should not be confused with the use of geometrical tolerances such as flatness, profile, or total runout. Different methods are used to measure surface finish, and the term describes the irregularities of a surface at the micro-level rather than dimensional inaccuracies. But you may wonder: if geometrical tolerances are defined on your drawing, and if the exterior surfaces of your machined component look ok, why bother with micro levels and layers?

Surface Finish is a Critical Consideration for Points of Contact

CNC surface finish and finishing methods are particularly important if your part is in contact with other components. For example, the purpose of a ball-bearing is to reduce rotational friction and support radial and axial loads. When one of the races rotates, the balls also rotate because of the contact between them. If the surfaces of the balls or the races have the wrong surface finish characteristics, then friction increases, creating additional wear and reducing component lifespan – even when the components were fabricated within geometrical tolerances.

The Three Surface Finish Characteristics

1. Lay: Direction of the predominant surface pattern. Some examples: radial, vertical, horizontal, cross-hatched, circular and isotropic.
2. Roughness: Measure of the total spaced surface irregularities. These deviations can be plotted as a profile (see illustration below). There are different methods to quantify roughness, but the most popular defines averages like arithmetic mean deviation Ra, Root mean squared Rms, and others. Always check what method and parameters are being used in your project – they’ll affect product specifications and result in different values.
3. Waviness: Similar to roughness, these are surface irregularities but with greater spacing.

Pay Attention to Surface Roughness

You can see a visual comparison of surfaces with different roughness values in the image below. In addition to changing the look, roughness plays a key role in contact mechanics since higher roughness values increase friction and cause faster wear on components. More roughness also means more surface irregularities that can become nucleation sites for corrosion and cracks. Still, higher values of roughness aren’t necessarily bad; when you’re interested in adhesion, roughness can be a benefit if you choose an appropriate material and surface finishing option.

Pre-Finish Prep: Masking Holes and Surfaces

Now that you understand surface finish characteristics, we should talk about the prep work that happens before surface finishing processes are applied. 

Masking may be required to protect a surface or hole during the finishing process because some finishes add a layer of material, and that added thickness can interfere with tight tolerances, threaded holes, and press fits. 

For holes less than one inch in diameter, the hole is plugged with a piece of rubber, which prevents the finish from interfering with a tightly toleranced diameter or threaded hole. This process is manual and time-consuming, so each hole that needs to be masked can add to the cost of the part. For holes that are larger than one inch, some manufacturers have large rubber plugs, but some will use surface masking liquid to paint the inside of the holes.

Speaking of surface masking liquid, it’s used to protect surfaces that require a different finish for aesthetic reasons, or because a surface mates with another part and must maintain a certain tolerance. 

In order to mask a surface, a protective lacquer is painted onto the part, then cured by air for about a day. Then comes post-processing when finishes are applied, and another day is required for them to cure. Finally, the masking liquid is removed, leaving the unfinished surface bare. Surface masking invariably requires longer lead times because it’s a manual process that requires curing time. 

Surface Finishing Options

So, you understand surface finish characteristics and pre-finishing prep work, now it’s time to talk about the many finishing options for CNC parts – from conversion coatings and plating to abrasive and polishing processes.

Passivation

Passivation prevents corrosion in steel and stainless steel. The process involves a chemical treatment that removes free iron from the surface of the material, resulting in a smooth, shiny finish. It’s not a coating, so it doesn’t add any thickness to the part and therefore does not require masking.

Chem film or Alodine™

Alodine™, the brand name of chromate conversion coating, is also known as chem film. It’s a thin coating used to passivate aluminum. The bath of chemicals used to apply the coating is often made with proprietary formulas, but all use Chromium as the main component. When requesting Chem film or Alodine™ for your machined parts, you might see the process is to MIL-DTL-5541F spec, which refers to the US Military Specification of Chemical Conversion Coatings on Aluminum and Aluminum Alloys.

Chem film or Alodine™ protective layer serves as a corrosion inhibitor and improves adherence for paints and adhesives, so it can be used in conjunction with decorative finishes. Chem film or Alodine™ also allows aluminum to maintain its thermal and electrical conductivity, while other finishes mitigate that conductivity. The color can be clear, gold, yellow, or tan, depending on the exact product used. It’s typically a cheaper process, and the coating is prone to scratches and superficial damage.

Anodizing

Similar to Chem film or Alodine™, anodizing is a passivation process that creates a protective layer on aluminum parts. The protective layer is formed using an acid electrolyte bath with a cathode passing electric current to the part, which serves as an anode (hence the name). Anodizing is a controlled way to oxidize a base material to improve durability and corrosion resistance. This outer layer is fully integrated with the substrate, so it does not flake or chip like paint and plating can. Due to the coating’s porous nature, anodized parts can also be dyed, painted, and sealed.

There are different types of anodizing: Type I, Type II, and Type III. Each is applied through a different process and results in different coating thicknesses and properties. All anodizing causes aluminum to be electrically non-conductive and prevents corrosion.

• Type I, chromic acid anodize creates the thinnest layer, so it doesn’t change part dimensions. This type of anodize appears grayer in color and does not absorb other colors well. 

• Type II, boric-sulfuric acid anodize, is a safer alternative to Type I. It also has better paint adhesion, so it can be used to give a part a wide range of colors, including blue, red, gold, clear, and many others (suppliers have color charts with all the options). 

• Type III, hard sulfuric acid anodize is the most common type and has the clearest finish, allowing it to be used with the widest variety of colors. However, this finish is slightly thicker than Type II (ranging from .001 to .004 inches). Type III can also be combined with PTFE (commonly known as Teflon). The PTFE results in a dry lubricating surface.

Black Oxide

Black oxide is used on ferrous materials such as steel and stainless steel and it creates a layer called magnetite (Fe₃O₄) that provides mild corrosion resistance. It’s applied using a high-temperature chemical bath that contains alkaline cleaner, water, caustic soda, and a sealant such as oil to provide a smooth, matte finish. There are also variations of this process that function at cooler temperatures, but they offer less abrasion resistance. Masking is not necessary with black oxide as its application does not significantly affect the dimensions of the part.

Electroless Nickel Plating

This process is the deposit of a nickel-alloy coating by chemical reduction without using an electric current. Typical coatings are nickel-phosphorus where the higher phosphorus content improves corrosion resistance but decreases hardness. And if you’re using electroless nickel plating, do so only after heat treating to preserve the corrosion-resistant properties. Aluminum, steel, and stainless steel can all be electroless nickel plated. 

Zinc Plating

There are two similar, but distinct types of zinc plating, and both are called galvanization. In general, both methods are used to protect steel from corrosion. When the coating is damaged and the material is exposed to the atmosphere, the underlying steel does not corrode because zinc is more reactive and oxidizes first.

• Electro-Galvanization: Sometimes called zinc plating, electro-galvanization applies zinc using an electrical current. This process is cheaper and the finished parts are easier to weld. However, the coating is less wear resistant, and therefore should not be used on parts that come in contact with others.
• Hot-dip Galvanization: Also called zinc plating, hot-dip galvanization submerges the part in a molten zinc bath. This process creates a more resistant outer layer. If your application is meant to work in an aggressive environment, you should consider Hot-dip galvanization. 

Powder Coating

Powder coating is used on steel, stainless steel, and aluminum, and is similar to painting your part. In this process, powdered paint is applied electrostatically to a part and either cured in an oven heated to 325-450 degrees or cured using ultraviolet light. Powder coating comes in a variety of colors and gloss levels and creates a thick, smooth uniform coating to provide increased durability.

Powder coating does change part dimensions, however, so tolerance and roughness value control are critical, and holes and mating surfaces with tight tolerances must be masked beforehand. Additionally, powder coatings have low electrical conductivity.

Electropolishing

Electropolishing can be applied to steel or stainless steel and is how you can achieve a super fine or mirror finish on those materials. It uses an electric current and chemical bath to dissolve a tightly controlled layer of the base material. The electropolishing process involves myriad parameters, including base material chemical composition, electrolyte chemical composition, electrolyte temperature, time of exposure, and current density. You can fine-tune those parameters to achieve different levels of polish. The process is cheaper and faster than manual polishing.

Media Blasting

Media blasting is an abrasive finishing process that removes debris and changes the surface roughness of parts. It works using a pressurized jet to fire an abrasive, usually glass or plastic beads or sand, toward the surface of a part. The effect is similar to using sandpaper, but it’s a faster process that provides a more even matte finish. It also works well finishing corners and fillets. A variation of this process uses water to lubricate the surface and trap dust, but bear in mind that using wet blasting on mild steel will result in immediate corrosion.

Media blasting can be used on most metals, including brass, bronze, and copper, and is often combined with other finishes, like anodizing, for its aesthetic benefits.

Tumbling

Tumbling, also known as barrel finishing, gives parts a matte finish by rotating them in a barrel filled with an abrasive or non-abrasive medium. It’s similar to media blasting but is less controlled, due to the larger size of abrasive pieces used. This makes it a lower fidelity process, generally used to remove burrs and sharp edges, and doesn’t work for parts smaller than 1 cubic inch (the size of the tumbling media).

It can be used on any metal and is a relatively cheap process. However, tumbling can create uneven sides and faces on parts, so be sure to check your geometrical tolerances requirements before selecting this option. For 3D printed applications, this process can correct artifacts and visible defects. 

Combining Multiple Finishes

Multiple finishes can sometimes be combined to take advantage of their different properties. For example, media blasting is often done before applying other finishes to hide machining marks and give parts a smooth, matte finish. By combining media blasting with anodizing, for example, you’ll get the surface finish found on Apple’s MacBook laptops.

Type II anodizing and Chem film or Alodine™ can also be combined, though that combo requires masking areas you need to retain thermal and electrical conductivity. And passivation and black oxide are often applied in tandem to steel to provide both corrosion resistance and a nice cosmetic finish.

Key Takeaways

Hopefully, this article has helped you to understand the difference between surface finish and surface finishing, as well as introducing you to the various finishing options for CNC machined parts. To figure out which finishing options will deliver the right protection and aesthetics for your next project, remember to:

• Evaluate the aesthetic and performance surface finish characteristics you want in your finished part, paying attention to the lay, roughness and waviness values you need for your application
• Consider whether your part will contact other components, and the effects increased friction will have on the life of the part
• Consider the operational environment and how much corrosion and wear resistance is needed

If you’re still having trouble figuring out which CNC machining surface finish is right for you, create a free account, and upload your design to get an online CNC quote and see what surface finishing options can be applied to your part. Our team of experienced technical application engineers can help, too!

This is a very strong, thick glass jar and complies with ASTM 2179 AND 2147 testing methods. (Ensures glass is able to withstand heat and has no cracks or fractures)

Measurements: Height 8.8cm, Width 8cm.

Approximate Volume: 230ml

Finish: White inner spray*

* As theses candle jars have undergone a water soluble paint finish, (rather than a solvent finish) they are more prone to scratching, so please take care when handling the jars. Washing, soaking and immersing the candle jars in soapy water will soften and deteriorate the finish. Use only a DRY – soft cloth (microfibre is best) to remove dust, prior to filling. The water soluble paint finish performs just like coloured glass during burning.

摘要

在今日的快速變化商業環境中，企業如何有效提升其流程管理效能是一個關鍵問題。本文深入淺出地介紹了幾種創新方法來優化企業的操作流程和提高其競爭力。 歸納要點:

• 善用低程式碼自動化平台簡化流程,大幅提升開發效率與業務靈活度。
• 採用流程挖掘技術主動分析,識別流程瓶頸並快速制定改進策略。
• 結合機器學習與流程管理,預測未來趨勢並自動調整流程以達到最優化。
• 推廣跨部門協作與客戶體驗監控,不斷更新流程以提升整體競爭力。

通過實施先進技術和促進團隊間的合作，企業可以有效地提高其業務效率及客戶滿意度，從而在市場上保持領先地位。

善用自動化，簡化繁瑣流程，提升整體效率

在這個快節奏的世界裡，誰不想讓自己的工作更有效率呢？

摘要

本文深入探討「社群代操如何打造品牌影響力？」揭露業界專家成功背後的策略與案例。在當今數位時代中，理解並利用社群代操以塑造品牌形象變得格外重要。 歸納要點:

• 社群代操的影響力秘訣在於真實互動與高質量內容的結合,透過專業團隊經營,有效提升用戶參與度與忠誠度。
• 專家策略大公開:強調品牌故事的傳達、定位準確的目標受眾和使用數據分析來優化策略。
• 成功案例解碼顯示,具有創新性和個性化的社群活動能夠顯著增加品牌曝光率和用戶互動。
• 根據2022年社交媒體趨勢報告,透過社群代操服務,品牌可見度提升了平均30%(來源:Social Media Trends Report 2022)。

透過精心策劃的社群管理策略及創意活動執行，可以明顯提升品牌影響力。本文通過闡述秘訣、揭露專家策略、深入案例分析以及展望未來趨勢，提供了一份全面而具啟發性的指南。

社群代操的影響力秘訣

在這個數位化的時代，社群代操已成為品牌建立影響力不可或缺的策略之一。究竟，如何運用專業的社群管理來突出品牌特色、吸引目標受眾呢？深入了解目標客群的需求與偏好至關重要。透過精準的資料分析，找出他們最活躍的社群平台和內容喜好。創造高質量且具有吸引力的原創內容是打造影響力不可忽視的一環。是否曾思考過，只有真正與受眾產生共鳴的內容才能促使互動和分享呢？

接著，定期與粉絲互動也同等重要。一個活躍、反應迅速的品牌形象能夠增強粉絲對品牌的信任感及忠誠度。在社群代操中利用新興趨勢和話題作為優勢，可以讓品牌保持新鮮感並提高曝光率。

最後但非最不重要者，在所有操作中始終保持真實性。消費者能夠從海量資訊中辨識出哪些是真誠地傳遞價值、哪些僅是空洞宣傳。

整合上述策略並以日常而直接的方式實施社群代操，將是打造強大品牌影響力路上關鍵所在。
本文歸納全篇注意事項與風險如下，完整文章請往下觀看

• 須注意事項 :
  • 內容同質化風險:在追求趣味性和互動率時可能脫離品牌核心價值,產生與其他品牌類似的內容而失去差異性。
  • 過度商業化問題:若代操團隊過於注重營銷成效而忽視真實交流,可能使得社群平台變得商業氛圍過重,降低用戶粘性。
  • 專業人才依賴度高:社群代操需要依靠有經驗且具創意思維的人才才能成功執行,但此類人才不易招募且成本較高。
• 大環境可能影響:
  • 演算法改變風險:社群平台常調整演算法決定内容曝光率,一旦改變可能直接影響到所管理帳號的表現及達成目标。
  • 信息安全挑戰:受眾日益關注自身信息安全議題,在管理大量用戶數據時須格外注意保護隱私以防數据洩露問题发生。
  • 公眾輿情壓力:因為在公共空間中操作有其不可預測性,在處理突發事件或負面評價時需小心謹慎以免造成品牌形象傷害。

專家策略大公開

在社群代操領域裡，專家們有著他們獨到的策略，讓品牌影響力迅速放大。