The document discusses work measurement techniques used at Joshan Walk Industries in Pakistan. It summarizes that:
1) Joshan Walk Industries uses historical data as its main approach to set work standards, such as setting the standard time to make a boxing glove at 60 minutes.
2) The company also uses direct time studies, observing 4 employees to calculate average and normal cycle times, then sets a standard time.
3) Allowance fraction for interruptions is estimated at 14% based on historical data, which is then used to calculate standard time.