Hertz radians per second. Thus a disc rotating at 60 revolutions per minute (rpm) is said to be rotating at either 2 rad/s "or" 1 Hz, where the former measures the angular velocity and the latter reflects the number of "complete" revolutions per second. The conversion between a frequency "f" measured in hertz and an angular velocity "ω" measured in radians per second is The hertz is named after the German physicist Heinrich Hertz (1857–1894), who made important scientific contributions to the study of electromagnetism. The name was established by the International Electrotechnical Commission (IEC) in 1930. It was adopted by
Per unit tax Per unit tax A per unit tax, or specific tax, is a tax that is defined as a fixed amount for each unit of a good or service sold, such as cents per kilogram. It is thus proportional to the particular quantity of a product sold, regardless of its price. Excise taxes, for instance, fall into this tax category. By contrast, an ad valorem tax is a charge based on a fixed percentage of the product value. Per unit taxes have administrative advantages when it is easy to measure quantities of the product or service being sold. Any tax will