Monday, September 30, 2019

Western Civilization

Western Civilization: Beginnings to Present Although Western culture has been defined by both Christian and secular values across the course of time, the West’s primary goal is to achieve economic supremacy, using Christian and secular philosophies, as well as colonization and technological innovation as means to achieve this goal. Of the features that define western culture, the most unique is democracy. Originating in ancient Athens, democracy created a sense of pride in one’s government which, in later centuries, would evolve into nationalism.In Athens, democracy allowed the people to have a say in their government, furthering the unification of their empire and thus strengthening it. Out of this democratic world came many of the world’s oldest philosophers, including Aristotle, Plato, and Socrates who challenged the world around them and attempted to rationalize it with mathematics and even proposed the idea of elements. It was this inquisitiveness and curios ity that would be harnessed on a much greater scale in the Enlightenment, which would allow Europe to flourish.As their Greek neighbors had before them, Rome too adopted a democracy in order to unite their people after a tyrant king Tarquinius and prevent placing the control of their nation into the hands of one man, which would eventually allow Rome to expand and connect with the trading routes of the silk roads. Even after the roman republic, Julius Caesar, as the first emperor of Rome, would do any means necessary to extend the borders of Rome as far as he could to obtain profit from war. This suggests that Romans were more concerned of the profits to be made by the war than the democratic beliefs that defined their government.The romans were also tolerant of many religions as long as they paid taxes for keeping their religions suggesting that money and riches was more important to them than having everyone follow one religion. This was certainly true as Christians emerged in Rom e, upsetting the local Jewish population who paid taxes to the state, giving them leverage towards the Roman politics to persecute them. This however ended as Emperor Constantine adopted Christianity in the fourth century A. D. As emperor Constantine saw that it would be more beneficial to stop persecuting the Christians and accept them to avoid another civil war, he ecame a Christian. This was only the start as Christianity spread throughout the European continent and Emperor Theodosius established it as the official religion of Rome in 380. This proved especially beneficial for the empire as it allowed Rome to be governed during its greatest extent. When Rome official fell in 476 to the barbaric tribes of the Germanic region, Christianity was the uniting factor as the chaos of local groups sought to hold power. Out of this developed a complex feudal system comprised of lords, vassals, and serfs along with the power and wealth of the Catholic Church.The Catholic Church demanded eno rmous amounts of money from the people as they sought redemption in times stricken with the Black Death and famine thus allowing the monasteries to emerge as the source of riches and the Church as the largest landholder in all of Europe. As the Church’s power grew towards the first millennia, and had sucked the wealth from nearly all of its local citizens, they desired to find the holy land. Despite the first commandment of â€Å"thou shall not murder† and the Christian idea of â€Å"turn the other cheek,† the Crusades were some of the bloodiest battles in European history.These crusades, although against Christian ideals, provided a vast amount of wealth for Europe and reconnected them to both their Greco-Roman history and the Silk Road trading network, furnishing them with a vast source of economic profit. As the Catholic Church continued down this path of non-Christian ideas including penance, a devote monk by the name of Luther sought to put the church back onto the path of Christ. This however was not favorable for the Church’s income and they eventually excommunicated Luther from their church.Luther was not about to give up however and his ideas spread quickly with the development of the printing press shortly before, weakening the Catholic Church’s grip on the citizens. This combined with the reunification of Europe and their Roman history, led the people of Europe to a more questioning mindset, further weakening the Church, and eventually leading them to the enlightenment. The enlightenment is the period in western history from the early 1600s through the 1700s as the medieval church worldview’s stepped aside for revolutions in science, politics and philosophy. The Enlightenment was a ime when the opinions and ideas of the Church, which were formally in charge of both the economy and the government of Europe, were challenged through a more secular point of view brought about by the scientific revolution and int egration of foreign cultures by the age of exploration. The secular beliefs of the enlightenment were more beneficial for European economic affairs in the High Middle Ages because, with the age of exploration underway, there was many foreign ideas entering Europe and having a more secular governmental and ideological system would be more accommodating and accepting of outside policy allowing for better trade.Also the enlightenment view was very in line with the discoveries of the scientific revolution allowing the inventing process to be spurred on. Some of the key inventions of the scientific revolution include the magnetic compass, lateen sails, and advanced map making technologies which allowed for the Spanish to cross the Atlantic Ocean and reach the Americas. The lateen sail and compass also allowed for better navigation to the Indian Ocean trading network, an essential source of wealth for the Europeans as they began their climb to economic supremacy.In 1492, once Christopher Columbus sailed the ocean blue was the beginning of a new era in the history of the world. His discovery marks the beginning of Colonization and imperialism as the Spanish and French began exporting tons and tons of silver from modern day South America and trading it to China for their silk, porcelain, and tea commodities. But silver was not the sole source of economic power received from the colonies, they were also great places to build plantations and thus the slave trade began.The trans-Atlantic Slave trade was when millions of Africans were ruthlessly taken from their homes and shipped to the Americas in horrid conditions. In general, the ruthlessness of the slave trade goes specifically against the Christian values of â€Å"Do unto others as you would have them do unto you,† and other teachings of Christianity which shows how the economic benefits that came through the slave trade was enough for them to ignore the defining factor of European culture for the past five hu ndred years to make some coin.This overlooking of Christian values was popular throughout the people and as Frederick Nietzsche said â€Å"God is dead† signified the end of the Church’s power in Europe as it became replaced with monetary lust. As Europeans spread across the globe and began forcing their way into the Asian countries it became a vital part of Indian Ocean commerce and as they established ports and colonies in India, China, and Japan they began to bring with them an idea of imperialism. Europeans came about this idea as they became an economic power nearly overnight in world commerce and they were also able to coerce ideas onto older, existing civilizations.In Europe, nationalism drove many young explorers to go on expeditions for buried treasure and biblical references like the Ark of the Covenant or the Garden of Eden. Imperialism, or the overseas extension of nationalism, led many European explorers to believe, despite the Christian belief of acceptanc e of every race, that they were better than anyone and everyone else especially as they became the civilization that defined success and advancement in the world. This overextension of nationalism would end up bad however for the Europeans as it would cause cultural blinders and then revolutions as was the case of the Sepoy Rebellion.Imperialism would prove very beneficial for the Europeans Economy as it encouraged individuals to charge more for products because nationalistic view said that â€Å"European gold was worth more than Foreign gold,† making individuals demand more for their products. Also Imperialism encouraged the establishment of many colonies throughout Asia and the Philippines giving them massive amounts of silver, making them economically superior. Back in Europe however, rises in nationalism led to competition between the European states and the division of Europe into two major groups of alliances. Western Civilization Sometimes, it is very easy to read books about the lives of the real people who were able to overcome the crux in their own lives. The harder their challenges and difficulties were, the more entertaining it will be for the readers. We tend to be impressed with people who were able to write an account of their between life and death experiences and how they almost die. However, we have the tendency to forget how hard it might be for them to write down their own story of bitterness and much worse if their tragic experience was simply the beginning of a worse condition. The two authors in the books that are going to be analyzed and compared in this paper had the courage to relate their own experiences and humiliation as a Jew during World War II for the world to witness and remember the brutality of the War. They both endured the pain as they recall the torture they had been through and put them in writing. They narrated how tranquil and promising their lives were before the World War in the abode with their families. However, the war had ripped them with everything that could have included themselves. They were traumatized by massive and brutal deaths of people, their loved ones included. The two authors were the protagonists of their books. It was based on their first hand experiences during the war. If we are going to analyze the two books, we would have an idea how brutal the Nazi’s were and how tragic the Holocaust was. The first book was a narration of the true experiences in the Holocaust in the perspective of a Transylvanian son as he witnessed the brutal death of his family members and how it gained an impact in his faith and his life. On the other hand, the other book described the same event on the perspective of a Czech daughter who lost her family and lucky enough to be able to escape and return to her hometown in Prague. The only thing was her escape in that war did not spare her. It simply opened the door that led her to another war and another torture she had to bear (Kovaly). If we are going to compare accounts of two authors, we first need to consider the background of each author. We have to identify the compelling forces in their lives that gave a blend in their works. The first book was titled â€Å"Night†, which was written by the author Elie Wiesel. He began his story by describing his town in Sighet, his family and himself in the year 1942 when he was only twelve years old. He had three sisters and his dad was a shopkeeper and a venerated Jewish leader. Their family was deeply religious; as a matter of fact, Elie was enthusiastic in learning the dogma of their religion. He wanted to learn more and he had a very deep faith in God (Wiesel). However, this changed when the Germans arrived and captured their land in 1944. Despite the early warning of a person who survived and witnessed the maltreatment that the Jews suffered in Poland, his townsmen did not heed. Rather, they simply made fun of him. It was year 1944 when they regret not to take proper consideration of the admonition given by the old man. The Germans invaded their land and moved all the Jews out of Sighet to concentration camps in Auschwitz. The Germans were cordial at first but suddenly issued a decree that they should be impounded and transported into ghettos and concentration camps. They had no idea on what would happen next. It would have been a blessing if they would be killed immediately to spare them from torture and misery. However, it was an ardent intention of the Nazi’s to impose agonies to these religious people as imposed by the leader, Adolf Hitler. They were treated like animals as they were being transported to the concentration camps. When they reached the reception center, Elie was permanently separated with her mom and sister since they were directed to the gas chamber. He was left only with his father. Inside the camp, they were forced to witness how the innocent babies where ruthlessly burned and thousands of people crying in despair. It was his first night in the camp but it made an indelible mark on Elie’s heart. It was the night that he doubted God’s reverence. That night, he thought that his God also died. It was the night that dissolved his optimism and enthusiasm for life. At a very young age, Elie witnessed the cruelty of life and that he is just a tiny speck of worthless being who had to fight hunger, oppression and injuries in order to survive. He was once a very religious student whose life at that time depended on the whims of the Nazi’s. His virtues changed. His idea of retaliation against anybody who would threaten to hurt his family changed and turned into his despair to live. His concern changed as he suffered blows and fought to live. His main concern that was previously focused on God deviated to anything that could fill his stomach. In the camp, they were identified not with their name but with their number to signify perhaps that their lives do not matter, they are just mere numbers. He did not look up at his father as a blessing because they are still alive but a curse, a burden that might cause him his life. The hard work and inhuman conditions made him deny God (Wiesel). Their transfer to another camp in Buna served another challenge to Elie. He had changed. His god had already died and hanged in the gallows. He was beaten and his pain no longer mattered. Days and nights do not have any difference nor death and life. It was this transfer that he realized his father’s worth because the latter was separated from him. They had to work hard in order to live. This was the last camp they had been before they started the most painful march. It was the march that separated Elie permanently from his father. It was the march that forced a son to leave his loving father. It was the march that deprived them of food and water and were even mocked by the guards A lot of prisoner killed even their own kin just for a morsel of bread. Out of the hundred prisoners who marched, only a dozen survived and reached Buchenwald where his father finally died of dysentery and sever beating from the officer and other prisoner. It was the climax of Elie’s senses. It was weeks before the aids arrived and he could be finally branded as Holocaust Survivor. This was the end of the World War II and the end of this book. However, this period was only the beginning of the other book (Wiesel). The other book, â€Å"Under the Cruel Star: A life in Prague 1941-1968†, the author narrated her life as a Jew in the Lodz camp. Her name was Heda Margolius Kovaly. Albeit they were in a different country and ghettos, their religious faith brought them into similar fate in the ghettos. Heda and her family were sent to Lodz ghetto. She was also separated from her family and needed to bear the abomination of the soldier’s in the camp. She was of the same age as Elie at that time, still an adolescent, supposedly innocent to the atrocities of the world. Like Elie, she witnessed massive deaths, injustices and forced labor. When the Russian troops approached, they were also forced to march. Unlike Elie, Kovaly was very fortunate to have a chance to escape and return to her homeland in Prague. However, much to Heda’s dismay, this was not the end of her torment; rather, it was just the advent. The citizens of Prague were scared and refused to provide help, simply because they are Jews. Even her relatives and non –Jew friends were apathetic towards her condition because they, too, were afraid to suffer the beatings from a Nazi. The war was coming to an end and she was already in Prague, her home town. Supposedly it should serve as a citadel for her to soothe at last the pains that she suffered during the war. Unfortunately, it was not (Kovaly). However, one good thing that happened to Heda after this war was a birth of hope that finally a gush of tranquil wind will finally blow over her. She was able to reunite and later marry her sweetheart Rudolph Margolius. Like Heda, he also survived the concentration camps and the war itself. He was a very virtuous man with a lot of ideas about his country and Prague in particular. He supported reform and believed that the principles of the Nazi were the exact opposite of Communism so he supported the principles of Communism and thought that it would be effective government systems that will help his countrymen develop after the ravages of the war. He was able to get a good job in the government as the Communist government rose into power. However, this actually marred the supposedly happy ending of the couple. This job actually took his life when he was accused of conniving with an enemy of the Communist government. It was the system that he supported that accused him of being a traitor. Everything would have been perfect if the Communist party had not risen into power and condemned her husband and separated him from her forever. Things were made worse because they had a son, Ivan Margolius, who was growing up at that time. Heda was forced to make a living to support her son. However, the incident deprived her and her son the right to live a normal life. Since her husband was an enemy of the Communist State, she was deprived of the privileges to get a decent job to raise her son nor was she allowed to be helped by others without suffering the consequences from the Communist government. No matter how her friends in Prague would have wanted to help her and her son, they were scared of the repercussions just like when the Nazi’s were still in their land. They were forced to live life in poverty. They were treated like lepers that were needed to be isolated. Despite all this social persecution, she fell in love again and remarried Pavel Kovaly. However, it seems that she was born with so much bad luck that whoever would lend a hand to help her would also suffer failure. Because of what happened, her new husband, who had a very promising career ended up having a bad reputation just because of his affiliation with Heda. In the book, Heda’s miseries and continuous struggle lasted for more than twenty years. When the social had gone worst, she was able to escape again and finally live peacefully in the United States. That was the end of her book and the end of the war in her life. This book was dedicated to her son who was clueless with the persecution of his father and the agony of her mother (Kovaly). These two books actually presented the two victims and survivors of war in different perspectives. They both believed in the same God and the same doctrine. It was the same religion that led them to concentration camps. They both had the ardent desire to overcome whatever challenges that would come their way. One magnified and illustrated the turmoil inside the concentration camp and the genocide of the Jews, while the other placidly illustrated her agonies during the war when she lost her family and yet survived just to face another war that took her beloved away from her. They were all torn by the war. They were all innocent victims of abusive government and capricious rulers. The titles of these two books were quite similar in a sense that they all compare their experiences with darkness. The first one was even titled â€Å"Night† (Wiesel), to describe that one long night of unbearable nightmare that altered his life forever; while the other one denotes the cruelty of the stars that deprived her of any light to guide for more than twenty years of her life in Czechoslovakia. It was a saga of continuous struggle for better life but their struggle simply ended up into another saga filled with tears and bitterness. The courage of these two authors to share their tragic and humiliating experiences to reveal the truth about the grim of the war was so remarkable. It is not easy to share how tragic one’s life was, but these two authors made the difference in bringing the truth about what happened during those times. If there is one thing that their books reflected, that would be their determination to overcome whatever obstacle that would come their way. They did not resolve to self-pity. They struggled to move on even if they do not know what the future brings. They did not stop when they lost their loved ones. Instead, they continued and embraced life no matter how difficult it may seem. Their books reflected tragedies and misfortunes in one’s life are not enough reason to give up. No matter how heavy our burden in life could be, still, life must go on. Western Civilization (1) It has always been the power struggle that led people to revolt. Developments in agriculture were not enough to feed the whole French nation, especially in the cities, because the poor has always sufferred. Despite the advancement in agriculture and the use of modern agricultural techniques and â€Å"expected† increase in food supply, the prices of the food was still going up. Why? Because it was only â€Å"more food—rather than a fairer distribution† (Brown, 2003, p. 24) which means the peasants has still to push their luck to survive in the cruel world. Thus, peasant unrest in 1789 eventually came into view with so much oppression of the poor. To end constant riots and demonstrations, the politics during that time believed that the poor can be set aside disallowing them to cast their votes and making them cultivate food produce for the wealthy. Even the constitution that time discriminates poor by putting so much emphasis on individual private property ownership â€Å"at the expense of any right of the poor to subsistence† (Brown, 2003, p. 24). The unrest in 1789 was an incident where agriculture played a major role. Without farmers' efforts to provide food in the urban areas, or if the crop these farmers tilled produce a bad harvest, the effects were simply devastating: skyrocketing food prices, unemployment, and chaos. (2) There was so much developments in the eighteenth century Europe leading to acquisitions of various colonies by different European nations. Not counting prior developments, even the 15th and 16th century Rennaissance and Reformation, this 18th century alone has been a remarkable era. Who could imagine Napoleon defeated? And it happened in this period and â€Å"it begins and ends with the frustration of an attempt to dominate the Continent by its leading power, and between lie the events which brought about the French Revolution and its aftermath. â€Å"(Cowie, 1963, p. 1) Europeans' way of life during that period might be varied but they all have shared a long history together and similar longings and thus more often than not, imitate the good things that can be found in each other. For the Englishmen, they had freedom from having their passions done, especially the freedom to express and write and this was viewed as a favorable thing not only to themselves but to other nations in the continent. The same principles apply with the French chaateaux and its admirable tastes. And how about the Europeans' impositions to have colonies? These were obviously laid out in the Treaty of Utrecht and in the Treaty of Vienna. And when? Naturally, that was in the 18th Century Europe!

Sunday, September 29, 2019

Company accounting ch1 tut working Essay

The board of directors has resolved to change the accounting policy for treatment of advertising expenditure. Previously, advertising expenditure has been expensed as incurred. Following extensive market research, the board has taken the view that benefits from advertising expenditure in the form of product awareness and increased sales will be received by the company over a 3-year period following the expenditure. Due to a recent fire and water damage to the company’s accounting records, details of advertising expenditure in prior years have been destroyed. Required: The board of directors has approached you for advice regarding the disclosures, if any, which are required for this change in accounting policy. As the change in accounting policy was voluntary, the provisions of paragraph 29 of AASB 108 are applicable as follows: the nature of the change  the reasons that applying the new accounting policy provides reliable and more relevant information to the extent practicable, the amount of the adjustment for the current and previous periods to each financial statement line item affected and, if applicable, the basic and diluted earnings per share the amount of the adjustment relating to periods prior to those presented to the extent practicable if retrospective application is impracticable, the circumstances that led to the existence of that condition and a description of how and from when the change in accounting policy was applied. To comply with paragraph 29, the change in accounting policy note may be worded as follows (other variations are possible): The board of directors has resolved to change the accounting policy for  treatment of advertising expenditure. Previously, advertising expenditure had been expensed as incurred. However, following extensive market research, the board has taken the view that benefits from advertising expenditure in the form of product awareness and increased sales and will be received by the company over a 3 year period following the expenditure. Accordingly, the board believes the new accounting policy will provide reliable and more relevant information. Retrospective application of this change in accounting policy is impractical following a recent fire and water damage which has destroyed the company’s accounting records. Note, insufficient information was provided in the case study to determine: the amount of the adjustments for the current period to each financial statement line item affected; calculation of basic and diluted earnings per share; and how and from when the change in accounting policy was applied. Case Study 3 – Materiality Antelope Ltd is a catering company specialising in providing catering services to remote area mine sites. The company has operations in Australia but during the current year it acquired significant long-term contracts in Pakistan and Nigeria. AASB 8 Operating Segments requires entities to disclose material segment information but Antelope Ltd has failed to comply with this requirement Required: Discuss whether the non-disclosure of information about operations in Pakistan and Nigeria would be material. Information is material if its omission or misstatement would influence the economic decisions of users taken on the basis of the financial report (the Conceptual Framework, paragraph QC11). The non-disclosure of information relating the existence of long-term contracts in both Pakistan and Nigeria would be material to the users of Antelope’s financial statement. Both countries are politically and economically unstable so there is a significant risk that these operations could be disrupted exposing Antelope  Ltd to potential losses on the contracts and other losses if corporate employees are harmed or property is destroyed. Disclosing the information allows users to factor in such risks into their predictions about the company’s future performance and position and ensures an informed decision is made. Furthermore, paragraph 12 of AASB 1031 notes: In deciding whether an item or an aggregate of items is material, the size and nature of the omission or misstatement of the items usually need to be evaluated together. In particular circumstances, either the nature or the amount of an item or an aggregate of items could be the determining factor. For example: an entity expands its operations into a new segment which affects the assessment of the risks and opportunities facing the entity (paragraph 12(b)(iii)). Practice QuestionsQAEWRT QUESTION 12.1 NOTE: This solution is only one possibility. Students may use alternative or average base amounts. 1.Unrecorded creditor’s invoices These invoices understate Expenses (purchases and service related expenses) and Accounts Payable by $62 150. Base Amount Error as % of base Profit before tax $352 000 17.7% (62 150/352 000) Payables (current) 316 000 19.7% (62 150/316 000) As the error is greater than 10% of both base amounts it is material and must be adjusted. If the invoices all relate to purchases within a perpetual inventory system the accounts affected are Inventories (current asset) and Accounts Payable (current liability) and there will be nil profit effect. 2.Sales invoices not processed These invoices understate both Sales Revenue and Accounts Receivable by $50 000. Additionally, Cost of goods sold (expense) is understated and Inventory (current asset) is overstated by $36 000. The profit effect is $14 000 ($50 000 – $36 000). Base Amount Error as % of base Profit before tax $352 000 4.0% (14/352) Sales Revenue 3 600 000 1.4% (50/3 600) Receivables (current) 621 000 8.1% (50/621) Inventory (current) 345 000 10.4% (36/345) The omitted invoices are material in relation to inventories and should be adjusted. 3.Bankruptcy of Debtor after reporting date The adjustment will increase Bad Debts expense by $89 120 and decrease Accounts Receivable by $89 120. Base Amount Error as % of base Profit before tax $352 000 25.3% (89 120/352 000) Receivables (current) 621 000 14.4% (89 120/621 000) The overstatement is material in relation to both base amounts and must be adjusted as it relates to conditions existing at reporting date. QUESTION 12.3 The significant variances between the provision for warranty and the actual repairs in the two years indicate that either the policy of using a percentage of net credit sales as a means of estimating warranty costs is not appropriate, or the percentage used is not adequate. The company needs to look at changing either its policy or perhaps simply increasing the percentage used. Past claims as a percentage of past net credit sales should provide a reliable measure. If a new percentage is adopted it will be applied prospectively (from 2015-16 on) according to AASB 108 paragraph 36. If the variance for 2014-15 was due to an error in calculation then, providing it is material, the figures for 2014-15 should be retrospectively corrected (according to AASB 108 paragraph 42) by the following entry: Retained earnings (1 July 2015)Dr 8 000 Provision for WarrantyCr8 000 Additionally, this would indicate that the variance in 2013-14 may be a one-off aberration. QUESTION 12.5 Release of investigator’s report on 1 August 2015 The release of the report and the decision that damages were payable by Antelope Ltd provide new information about conditions existing at the end of the reporting period given that the release of the noxious gases occurred in June 2015. At $750 000 the amount is clearly material (in relation to profit before tax of $360 000) and the following adjustment should be made: June 30Damages expenseDr750 000 Damages payableCr750 000 (Recognition of damages liability) Credit notes raised on 9 July 2015 As these credit notes relate to sales which occurred prior to the end of the reporting period this provides more information about conditions existing at 30 June 2015 and will (or may, depending on materiality) require adjustment by journal entry. However, as the credit notes represent only approximately 4% of profit before tax ($15 000/$360 000), it could be argued that no adjustment is necessary on the grounds of immateriality. The journal entry (ignoring materiality considerations) is shown below: June 30Sales returns and allowancesDr15 000 Accounts receivableCr15 000 (Credit notes relating to June sales) Liquidation of debtor As the liquidation was caused by an event after the end of the reporting period no adjustment will be made as this information does not change the situation that existed at 30 June 2015. However, the $52 000 loss (80 cents in the dollar x $65 000) will be material to next year’s profits based on  the current year’s profit before tax ($52 000/$360 000 = 14%), and must be disclosed by note. Antelope Ltd Notes to the financial statements year ended 30 June 2015 Note X:Events occurring after the end of the reporting period In September 2015, a debtor owing $65 000 went into liquidation. The company expects to recover only 20% of the amount owing.QUESTION AASB 108, paragraph 36 requires that the effect of a change in an accounting estimate shall be recognised prospectively by including it in profit or loss in the period of the change. New information in the form of debts which actually went bad during the year ended 30 June 2015 proved that the estimate of doubtful debts as at 30 June 2014 (last year) was inadequate and should have been $17 600 rather than $12 000. The amount of $5 600 ($17 600 – $12 000) in bad debts written off that was more than allowed for last year has been added to bad debts expense for the current year (i.e. prospectively) in accordance with paragraph 36. The balance of the bad debts expense for the current year, $23 400, is comprised of $17 800 (allowance for doubtful debts as at 30 June 2015 based on an analysis of outstanding account receivable balances) plus $5 600 (adjustment for underestimation of allowance for doubtful debts as at 30 June 2014). The key issue here is whether or not the change in the way Mousedeer Ltd estimates its doubtful debts is a change in an accounting policy. AASB 108, paragraph 35 states ‘A change in the measurement basis applied is a change in an accounting policy, and is not a change in an accounting estimate. When it is difficult to distinguish a change in an accounting policy from a change in an accounting estimate, the change is treated as a change in an accounting estimate.’ The asset here is Accounts Receivable, a financial asset which is measured at the lower of nominal value and recoverable amount. Where a debt is not expected to be collected in full it is  disclosed in the financial statements at its expected amount via the allowance for doubtful debt adjustment. The change in the way this ‘recoverable amount’ is estimated does not change the measurement basis and is therefore not a change in accounting policy. Mousedeer Ltd should disclose the nature and amount of any change in an accounting estimate (according to AASB 108 paragraph 39), usually in its accounting policy note.

Saturday, September 28, 2019

QUALITY IMPROVEMENT REPORT Research Paper Example | Topics and Well Written Essays - 1000 words - 1

QUALITY IMPROVEMENT REPORT - Research Paper Example ological processes and effective mechanisms that support high quality performance by all institutional staff during delivery of overall health services (Mclaughlin & Kaluzny, 2004). The encompassing definition shows the import of attaining provisions in quality health and services through competent CQI, although several aspects may account for its difficulty to thrive in hospital organizations. Quality improvement in clinical setting possesses complex nature. A valid study indicates its success lies on the elements surrounding such concept (see Figure 1 in Appendix A). In the illustration, a variety of influences affect the execution of quality improvement in clinical settings: â€Å"culture, implementation approach, perceived impact...clinical conditions, and bed size† (Shortell et al., 1995, p. 380). Each factor can alter the degree of health service delivery, giving them the critical role, and the necessary dynamics that can be assessed for significant evaluation of existing resistance. Despite the basic proponents in quality improvement, different perspectives emerge, depending on how improvement tool should be carried out for relevant participants. Kovner, Knickman, and Jonas (2008) identified four primary stakeholders directly involved in CQI: â€Å"providers, patients, payers, and policymakers† (p. 415). The health care team plays provider role, where they focus technical aspect of care, including application of medical knowledge and skills, and ethical standards in clinical service. They cater to patients, another stakeholder, who view quality care on the psychological side. For patients, quality improvement depends on expressed level of sincere attention and respectful care from health providers. Actual payers of treatments aspire to have technical and touch aspect of health services. Practical efficiency and emotional efficacy of clinical interventions must collaborate to bring excellent services that health team are supposed to provide. Lastly, polic y

Friday, September 27, 2019

How can electric car producers build momentum for their technology in Essay

How can electric car producers build momentum for their technology in China and stop the momentum of internal combustion engine manufacturers - Essay Example In other words, the electric vehicle (car or automobile) was abandoned much too early in lieu or in favor of the internal combustion engine because of many practical considerations. Many people today mistakenly think the electric car is a modern invention when in fact, it had existed almost two centuries ago and it is only now the electric car is having a revival of sorts due to environmental concerns, peak oil, and global warming due to carbon emissions. Most of the cars manufactured today are used in modern Western countries but China of late has also seen a strong demand for cars due to robust economic growth coupled with a big rich middle class that arose as a result of China’s rapid industrialization and transition to a free-market economy in the last few decades. The People’s Republic of China is now number one in terms of total vehicle production (including passenger cars, light commercial vehicles, buses, trucks, and coaches) surpassing the European Union, the United States of America, Japan, and even Germany. However, most of this production is internal combustion vehicles and the top producer is Toyota, followed by General Motors, Volkswagen, Hyundai, Ford, Nissan, and Honda. Electric car makers can grab the huge Chinese market if they are astute. Marketing – makers of electric vehicles can appeal to Chinese buyers by claiming how the electric car produces much less carbon emissions (pollution) compared to an internal combustion vehicle (gas engine) by highlighting the benefits of electric vehicles (EV) while addressing the concerns of potential buyers on the drawbacks of EVs which are now being tackled by improved technologies and at the same time point to the disadvantages of the continued use of gas-engine vehicles in a resource-scarce country like China. a. Pollution – even if EVs are charged using electricity produced from coal-powered plants, the resulting carbon emission is only about one-half of the pollution from internal

Thursday, September 26, 2019

Testable hypothesis Essay Example | Topics and Well Written Essays - 750 words

Testable hypothesis - Essay Example Its meaning, from a social perspective and from the scope of the reading, is coming together of people who have a common aim in the society and the aim can be implemented at different levels of the associations. Social stability and morality are other variables in the hypothesis. Social stability refers to existence of a systematic and sustainable framework of social norms that may be enforced by a social centre of power or a virtual authority. Morality however defines acceptable acts in a society and emanates from established norms. Operationalization of variables The hypothesis seeks to determine the role of association in moderating social stability and morality. Number and size of associations are the dependent variables while social stability and morality are independent variables. Two measures are used to investigate two independent roles of association. One measure is the number of associations in a locality. The other measure is the size of association in terms of number of m embers, and population size is the measurement basis, measurable on a ratio scale, for both measures. Social stability is measured based on experienced consistency in values within associations and ability to enforce such values. A scale, on a range of one to ten, and based on experiences among members of association is applicable in measuring level of social stability in associations. Incidences of outstanding cases of immorality, leading to mass calls for corrective measures, form basis of determining level of morality within associations. Possible sources of data Members of associations and published empirical data on associations are the possible sources of data for testing the hypothesis. Hypothesis 2 Another testable hypothesis, based on the reading, explores the relationship between independence of the press and perceived level of liberty in a jurisdiction (Tocqueville, 1953, p. 96, 97. The following is the testable hypothesis for the relationship. H2: Level of independence o f the press determines the level of liberty that people enjoy in a territory Definition of variables Two variables, independence of the press and people’s liberty, are important to the hypothesis. Independence of the press defines freedom of the press from regulations by political and legal authorities. Even though a level of regulation is necessary, some regulations are controversial and are widely perceived to be restrictive to the role of the press and the hypothesis focuses on these regulations. Liberty defines statutory rights of citizens and such rights are protected from arbitrary actions by authorities. Operationalization of variables Independence of the press is the hypothesis’ independent variable while liberty is the dependent variable. Number of controversial regulations over freedom of press measures level of independence of the press, on an inverse scale, across provincial and territorial jurisdictions. Number of controversial regulations, limiting people ’s rights and freedoms in the provincial and territorial jurisdictions measures level of liberty on an inverse scale. The measurements are in ratio scale. Possible sources of data Human rights activist groups and legal experts, especially experts who specialize in human rights and freedom of press is the possible source of data. Hypothesis 3 Another possible testable hypothesis is on the role of unrestricted liberty on defining level of anarchy in a territory and the hypothesis

Digital tools and architectural visualization Term Paper

Digital tools and architectural visualization - Term Paper Example The report has found out that technology has changed the way designing used to be done. There is a whole lot of digital tools and computer software’s in use currently that have eased the work of an architect. Architects are using animation technologies and software’s that are projecting building in an almost real manner. The report analyses in detail the use of technology in the profession and its significance in future world of architecture. Table of Contents 1.0 INTRODUCTION 4 2.0 LITERATURE REVIEW 5 3.0 ANALYSIS OF DIGITAL TECHNOLOGY IN ARCHITECTURE 10 4.0 Digital Visualization Technical Overview 13 Benefits of the transition to digital Architectural Visualization 15 5.0 CONCLUSION 16 Revit 16 ArchiCAD 16 SketchUp 17 Rhinoceros 3D 17 AutoCAD 17 Works cited 19 1.0 INTRODUCTION Architecture is probably ranked among the world’s oldest professions of all time, it is an art in itself and only people with unrivalled creative genius were associated with the professio n. Many buildings and monuments have been built through this science right from the medieval times. Architectural design is among the professions in the world that have direct effect on us, we probably would not be seeing the kind of buildings that pride our skylines today were not for this profession. A while back architects performed their trade through sheer creativity and drawing. It called for individuals who are highly creative, good in drawing and men who were good in mathematics. We can say, it called for artists who are above the basic level, to come up with sketches and designs, it required for calculation and good drawing capability since architects did not have the advantage of technology assisted designs during their time. This is a profession that requires at most care in order not to make mistakes that will be threatening to the whole process of construction. Technology has come up with tools to help in the development of architectural designs which are more accurate and deliberate on quality to cut down on costly mistakes. All said and talked about, architecture has not gained the necessary audience and not many people care to understand the ropes. Therefore despite the improvement in technology some segments of architects have refused to move with technological tide deciding instead to maintain the traditional way of doing things. The researcher hence found it necessary to bring to light all the gains made in the architectural world primarily focusing on technology and tools available to architects to make their work stand out while improving on quality. It should be understood that the current complex designs seen in the first world countries would not have happened without complex digital technology to birth a design. Currently it is possible to build structures that seem to defy gravity and structures which respond positively to environment thanks to improved technology on architecture. Without architects great structures cannot be created, hence the researcher found motivation with the kind of progress that has taken place and needs to be known. In this report the researcher meant for it to address the following points while making them the main objectives points-: Types Digital tools used in architecture focusing also on available software’s What is visualization and how it has helped in designing The impact of technology on arc

Wednesday, September 25, 2019

Labor Force from the Household Survey Essay Example | Topics and Well Written Essays - 500 words

Labor Force from the Household Survey - Essay Example U6 reflects the rate that includes persons marginally attached to the labor force and those who are employed part-time for economic reasons in generating the unemployment rate. Discouraged workers form part of the marginally attached workers. ïÆ'   According to the authors, the main reason for the continuing stagnant growth of the U.S. economy lies in the â€Å"ongoing and scarcely improving shortfall in aggregate demand relative to the supply of productive resources†. (Bivens, Fieldhouse & Shierholz 2013) Consumption of produced goods and services have decreased since the onset of the ‘Great Recession’ in 2008. 2. The authors discuss the issue of the relationship between strong GDP growth and a strong recovery. What does their argument suggest about the relationship between strong GDP growth, the deficit and reducing unemployment? ïÆ'   The authors’ argument suggests that budget deficit reduction results to decelerated GDP, which, in turn, translates to higher unemployment and underemployment rates. The austerity measures implemented to reduce budget deficits lead to less economic activities, fewer jobs, less production of goods and services, less demand from the consumers, and, ultimately to a lower GDP. Lower GDP requires less labor. More and more plants and factories will operate below their full capacity and will lay off more workers to cut costs and survive the economically difficult times. ïÆ'   According to the authors, achieving full employment will bring in economic recovery. Full employment can be attained by boosting the consumers’ demand for goods and services produced by the country as the initial step toward narrowing the output gap – the difference between what the economy can produce and its actual output.  

Monday, September 23, 2019

Analysis of design learning space with the culture of modesty by Research Paper

Analysis of design learning space with the culture of modesty by observing how Saudi female students embrace existing learning space and the dress code at Riyadh city university - Research Paper Example Traditionally, privacy has been attained through demarcations of separations that were labelled by creating walls, fences, and doors with the sign of prohibition. However, these mechanisms are somewhat old-fashioned since architecture has gone a long way to increasing privacy in facilities. For instance, in 1978, Dan Graham presented his two-way mirror module Two Adjacent Pavilions in a model shown at the Museum of Modern Art in Oxford that enhanced privacy by using a dissimilar model from the previous architecture prototypes. This article studies the abstract architectural quality of privacy as presented in enclosed border-defined space in modern architecture and provides a proposal on privacy in the learning space as done by Riyadh City University in Saudi Arabia. Modern architecture also known as modernist architecture is a word used to imply to an all-embracing movement, with its meticulous definition and scope changing widely. The word is frequently applied to modern movements at the set of the new century. There are efforts to settle the principles of fundamental architectural design with fast technological progression and the transformation of society (Colquhoun, 2002, p. 120). Simultaneity, clarification, superimposition, contradiction, and art are the words that are mostly used synonymously to identify contemporary architecture. Nonetheless, architecture has been a phenomenon that has been dated from the Stone Age and was known to enhance protection from outside forces. As modernization came to pass, architecture has been changing with time and is more comprehensive of many human needs. Privacy is one of the key factors, which is defined as the quality of being isolated from the existence or view of others or the situation of being obs cured or hidden. In the quest to enhance this phenomenon, architects have gone to build walls, furniture, fences,

Sunday, September 22, 2019

Effect of Docosahexaenoic Acid in Dog Food Essay

Effect of Docosahexaenoic Acid in Dog Food - Essay Example Dog foods are designed to give the proper nutrition and specific requirements of these pets. Recently, the importance of Docosahexaenoic acid (DHA) and fatty acids were highlighted by dog food makers. Fish oil, a rich source of fatty acids, was demonstrated in various uses such as improving dull coat of dogs, remedy for allergies, relieving inflammation, supporting brain and eye development. While there are specific studies that scientifically explain the functions of individual fatty acids, effects of doses of fatty acids, specifically DHA, in dog foods are not clear. DHA was proven to have beneficial effects on the brain development of young dogs and on the retina of growing and ageing dogs. There are claims of such benefits with the use of some dog foods but the methodology and results were poorly documented. This proposal aims to determine the effects, if there are any, and the extent of effects of DHA as a component of dog food on the health and intelligence of dogs. The objectives of this proposal includes 1) to determine the effects of different levels of DHA in commercial dog food (Hill's Science Plan) on learning and training ability of dogs, 2) to determine the effects of DHA in dog food through health indicators such as dog fur or coat and c) to determine the effects of DHA in dog food on eye functions of dogs. Fatty acids are forms of polyunsaturated f... Those that they cannot produce but are instead obtained through external sources such as food are called essential fatty acids (Ackerman 1148). Omega-3 fatty acids include Alpha-linolenic acid (ALA) deficiency of which is related to skin disease development, Eicosapentaenoic acid (EPA) which is involved in vasoconstriction and related cardiac function and Docosahexaenoic acid (DHA) which is essential for brain and retinal functions. ALA is convertible into EPA and EPA is considered a major mover of the omega-3 fatty acids and is found in the cell membrane (Leaf 197-198, Kenny et.al. 660, Giron et.al.198). Omega-6 fatty acids on the other hand include Linoleic acid (LA) which is found in the skin, Gamma linolenic acid (GLA) and Dihomo-gamma-linolenic acid (DGLA) which are forms of LA, and Arachidonic acid (AA) which is involved in prostaglandin synsthesis. LA can be transformed into GLA. DGLA can be converted from GLA in the skin. LA is vital for optimizing skin's water permeability. AA in large amounts is detrimental to other fatty acids (Pitas 470, Campbell & Roudebush 82). DHA Docosahexaenoic acid (DHA) is a major constituent of brain phospholipids and serves an important function in sustaining structural and functional properties of membranes. DHA is coupled in glycerophospholipids generally with palmitic acid and stearic acid and with an additional long-chain polyunsaturated fatty acid which builds up in phosphatidylethanolamines. Adequate supply of DHA has been postulated to promote maximum neurological growth, information processing, the capacity to conduct electrical stimuli of nerve cells, and cognitive ability. There is consensus among experts that mammalian brain produces its own DHA during particular stages of intrauterine and

Saturday, September 21, 2019

Case Study Healthcare Provider Essay Example for Free

Case Study Healthcare Provider Essay Scenario A large, regional healthcare provider is developing a new, integrated wellness and prevention program (IWPP) for their patients. This involves developing an overarching strategy and aligning existing prevention capabilities. The client has employed Point B to facilitate the development of the plan’s strategy, conceptual design, and roadmap for initial implementation. Describe how you would approach this effort. Approach: Broadly, the approach has three steps starting with the leadership team and then engaging the entire organization: I. Leadership Strategy Development and Plan II. Organization Engagement and Strategy Refinement III. Initial Implementation I. Leadership Strategy Development and Plan Once the leadership participants are confirmed with the sponsor, facilitated workshops will be structured to shape the key deliverables: business strategy, conceptual design and roadmap. Workshops will focus on: Finding a common understanding of what is a successful IWPP. This includes: †¢ Identifying current challenges for the healthcare provider as a whole and specific to an IWPP †¢ Agreeing to the existing strengths overall but with a focus on existing prevention capabilities †¢ Understanding what has and has not worked in the past †¢ Defining a common IWPP vision and values Defining what capabilities are needed and how to measure a successful IWPP. Capabilities will shape the conceptual design and span such things as: †¢ Technology †¢ Business processes †¢ Applications †¢ People/organization structure †¢ Information †¢ Geographic location Identifying the activities (immediate and future) to create a new IWPP. For example: 1 Case Study – Healthcare Provider May 20, 2014 †¢ People assessing the organization’s culture and behaviours for integrative wellness, prevention and medical care †¢ Process redesign business processes to emphasis case management and cross organization collaboration per patient(s) or member(s) †¢ Technology data conversion to a common rollout schedule for compliance standards across the network e.g. ICD 10 Activity timing will determine when capabilities are in place to chart a roadmap of changes to the organization. II. Organization Engagement and Strategy Refinement The second step is the most intensive and often the most overlooked when developing strategy. The leadership team will be required to engage the broader organization to test the strategy, conceptual design and roadmap. This requires cascading participation from management, team leaders and front-line staff. For a healthcare provider this is critical given the complexity and diversity of the network (complementary service providers, insurers, medical providers, members and patients). Input is also required regarding how best to monitor progress, to measure outcomes and to continuously collect feedback once implementation is  underway. Step II has the following benefits: †¢ Improve the leadership team’s work by adding operational detail †¢ Create strategy awareness so the organization’s day-to-day decision making better aligns with the strategic vision and intent. †¢ Start to foster ownership and champions for IWPP changes III. Initial Implementation The third step focuses on identifying the activities that can be implemented first. Activities will be assessed by not only business value to achieve a new IWPP but also by other planning constraints such as the availability of people with the right skills, funding and interdependencies with existing project work. Step III also requires the establishment of implementation processes to monitor progress, to measure outcomes and to continually improve implementation methods based on feedback.

Friday, September 20, 2019

Differentiate Between Stress And Strain Engineering Essay

Differentiate Between Stress And Strain Engineering Essay When stretching a material, the length changes and the strain become positive. More strain means that more stress to the object once compress. When the material is compressed, the length changes and strain becomes negative. This obeys to the law of the stresses where go together with these strains, tensile stresses being positive and compressive stresses negative. http://studentweb.usq.edu.au/home/w0036795/etassgn_4/images_unit02/unit2_image36.gif Figure above shows the relationship between stress and stain as the stress is directly proportional to strain. There is a relationship where the force applied and the object changing in physical shape. It has revealed that the elastic behavior can be defined thru some relations with the form that the physical state changes is small in related to the original. This relationship can defined as Hookes Law ( F = -kx) Question 2 Pyrometer is used for measuring temperature. Discuss in details four principal techniques for the measurement of temperature. State the typical applications of different types of pyrometers A pyrometer used to measures heat from an object which has visible in bright or radiant. Pyrometers consider as thermometers where scientists use it to define the heat and heat type given out from an object. The critical variation between a pyrometer and other types of thermometers is the radiant levels on or after the heated objects are typically far too hot for interaction. That is why pyrometers have visual scanners that measure the heat. Four principal techniques for measurement of temperature. IR Pyrometers for Surface Temperatures The spectrum lies at wavelengths longer than light however shorter than microwaves or measuring system. IR pyrometers usually operate with wavelengths from two to twenty microns, reckoning on the material being measured. Plancks law states that the emissive power of a black body contains a spectral distribution reliant on the body temperature. This can be a well-known matter, thus there are numerous strategies to avoid this matter with variable target emissivity. IR Gas Temperature Pyrometers IR pyrometer functional at a wavelength consistent to the combustion emitted products, such as CO2 gas radiation (at 4.26 or 4.5 microns) can measure average gas temperature. This method needs gas to be combusted, meanwhile air not having a sturdy IR emission peaks. All fossil fuels produce CO2 after when it burnt, so this method is appropriate to oil and propane fired furnaces, but not for electrically heated furnaces. The temperature of the gas stately is the radiation temperature of the CO2 gases in the field of view of the lens, so choice of lens and placement is significant. 2 IR pyrometers must be located on opposite sides of the furnace to portion this temperature inhomogeneity. Whatever that blocks the assessment of the lens (as soot or dust), air penetration (less CO2 to measure temperatures) or huge differences in gas temperature with time can create the average temperature signal too strident to use straight in a control system. ACOUSTIC PYROMETERS Acoustic pyrometers is a method where used to measure the temperature of gases created on the temperature reliance of the speed of sound. The speed of sound diverges through the square root of the total gas temperature. This method stretches an average temperature completed an identified path length if the gas composition is identified and continuous. Guileless acoustical pyrometry uses the time of flight statistics for the leading wave front to reach the receiver. This is suitable on behalf of an average gas temperature for one path. The wavelengths may exist to be enormous, for instance, presumptuous a sound velocity of 880 m/s at a frequency of 500 Hz stretches a wavelength of 1.8 m. Ruptures of air can remain the basis of sound, giving an informal to connect, low-maintenance instrument. Numerous paths can be selected, which can be examined to provide 2D isothermal maps of furnace temperature problematic to crop by other resources for gas temperatures of 1650Â °C. Advantages of a coustical pyrometry embrace modest and rough equipment for industrial environments, numerous paths subsequently a single transmitter for a least amount of holes in the furnace walls for 2D temperature mapping, low operating costs and proven technology. Suction pyrometers Suction pyrometers are a method where suction is used to appeal the hot combustion gases past a thermocouple at a great velocity to decrease the fault in gas temperature measurements. Radiation shields reduce the thermal effects of radiation. Suction pyrometers are still the best industrial apparatuses for measuring combustion gas temperatures, for instance, they are used for impermanent gas temperature measurements at a specific position or for calibration of other temperature measurement apparatus. The micro suction pyrometer has been established to evade countless of the disadvantages of the suction pyrometer. Main disadvantages with micro suction pyrometers comprise their lesser accurateness and additional brittle construction comparative to conservative suction pyrometers. Types of pyrometers Broadband Pyrometer The broadband pyrometer is used to record the broadband wavelengths of radiation, typically about 0.3 microns. However furthermost repeatedly used, they can have big mistakes in readings. Subsequently they are merely registering a minor quantity of an object heat. Everything from water vapor to dust can produce a reading error. Optical Pyrometers An optical pyrometer let a scientist to observe heat though all pyrometers are optical in the sense they can recite an objects heat from a distance. An optical pyrometer is used to measures the heat infrared wavelengths and straight displays the manipulator the object heat distribution. Additional pyrometers typically have a screen to shows the results of an optical scan. An optical pyrometer can act lie a telescope where the scientists can look over a lens and see the infrared wavelengths of an object. Optical pyrometers are one of the oldest pyrometer types and are able to see the wavelength levels up to 0.65 microns. Radiation Pyrometer A radiation pyrometer is used to determine pure radiation wavelengths. The device contains an optical scanner that can perceive 0.7 to 20 microns on the range of wavelength, the overall range for radioactive heat. The optical scanner lightens the burden of scientists in measuring the radiation levels without putting the pyrometer up to the object, where it can endanger the person in charge to expose to radiation. Question 3 Draw the functional block diagram of Electrocardiography (ECG) machines and explain each in details. From the functional block diagram, answer the following: 1. What (electrically) is being measured? 2. How is the electrical signal capture? What is the sensor? How does it work? Draw a complete circuit to represent the functional block diagram What is ECG? An electrocardiogram or ECG is used to measure and analyzed electrical recording of the heart and even used to investigate heart disease. British physiologist Augustus D. Waller is the creator of electrocardiography and published the first human electrocardiogram in the year 1887. Dutch physiologist Willem Einthoven, who transformed this inquisitive physiologic phenomenon into a crucial clinical recording device, was awarded a Nobel prize in medicine. Block diagram of ECG http://edge.rit.edu/content/OldEDGE/public/Archives/P05903/WebsitePics/ECGsetup.JPG When the heart depolarizes, its suitable (and quite precise) to denote the electrical activity as a dipole which a vector between two point charges. A vector has both a size (magnitude), and a direction. The potential diverges around the volume conductor. This applies to all intra-cardiac events, so the vector (or axis) for P waves, the QRS complex, T waves, and so on. https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiYK654AgGfbeGJ1fpHPe2Cj2XbBa3iE1kumi6SK0Scz9KQtsVXOGEMsIXBX-k4Kzhm50-u8Wygji1rA9EdLuXf0iDkfKwqXpFDAMi5ZPiM0bl7PZdM7_4mSovThtRNA_f6ITB7KwqG43I/s1600/3-lead_ecg-signal+measurement.jpg The electrocardiogram, or ECG is a surface measurement of the electrical potential produced by electrical action in cardiac tissue. Current flow in ion form and signals shrinkage of cardiac muscle fibers foremost to the hearts pumping activity. The human heart can also be considered as a large muscle where the beating is just contraction of muscles. Consequently contractions of the heart create a potential. The measurement of the potential created by cardiac muscle is called as electrocardiology. Types of electric is being measured a) Bipolar leads: The position point located on one limb, the `sensing electrode can be on another limb. The leads are mark as I, II, and III. b) Unipolar leads: The position point located in some leads that joined together, and the sensing lead is located on one limb. These leads are predictably increased, in that the position lead on the limb sensed is disconnected from the other two. c) The V leads : The position where lengthen across the precordium, V1 in the fourth right interspace, V2 4th left, V4 at the apex (5th interspace, midclavicular line), V3 halfway in between V2 and V4, and V5 V6 in the 5th interspace at the anterior and mid axillary lines correspondingly. These electrode leads are usually connected to potential differences devices between selected electrodes to create the specific ECG tracings. Majority of the ECG leads are bipolar leads (e.g., standard limb leads) that apply a single positive and a single negative electrode amongst which electrical potentials are measured. Unipolar leads (augmented leads and chest leads) consist os single positive recording electrode and apply a blend of the other electrodes to assist as a merged negative electrode. Typically, once an ECG is recorded, all leads are recorded instantaneously, normally called as 12-lead ECG. How is the electrical signal capture? What is the sensor? How does it work? Cardiac electrical potential wave forms (voltages created through the heart as its chambers contract) are measured by the PASCO CI-6539A EKG (Electrocardiogram) Sensor. The sensor contains of the electronics box by a cable for connecting to the PASCO computer interface through a five pin DIN analog connector. 3 electrode leads pass in the electronics box on the side opposite the cable that assigns to the interface. The sensor signal is conveyed from side to side an opto-isloation circuit. An isolation transformer is used to transfer the sensors power. Question 5 Explain in detail idea of industrial voltage to frequency converters and frequency to voltage converters using an operational amplifier. Voltage to frequency converter The voltage-to-frequency converter is a converter which delivers an output frequency precisely relative to its input voltage. The digital open-collector frequency output is well-matched through all mutual logic families. Its adding input features give the VFC32 outstanding noise resistance and small nonlinearity. Complete output frequency is determined by an exterior capacitor and resistor. Open-collector logic output is gain from the frequency output terminal. A pull-up resistor is typically connected to a 5V logic supply to generate normal logic-level pulses. Though, it connected to some power supply (+VCC). Production pulses obligate a continuous period and positive-going throughout the oneshot period. Current flowing in the open-collector output transistor proceeds by the common terminal. The terminal must be linked to logic ground. Frequency to voltage conversion The capacitive-coupled response network C3, R6 and R7 let typical 5V logic levels to activate the comparator input. The comparator causes the one-shot on the dropping control of the frequency input pulses. Beginning voltage of the comparator is about -0.7V. 5V logic levels having less waveform for frequency input, the comparator is activated by regulating the voltage divider of R6/R7 to a lower voltage. C2 smoothens the output voltage waveform. Greater values of C2 decrease the wrinkle in the output voltage. Lesser values of C2 let the output voltage to resolve quicker in response to a modification in input frequency. Resistor R1 can be pared to attain the preferred output voltage at the complete input frequency. The signal response current is equivalent to VIN/R1. This current is combined by response op amp and C2, creating a descending ramping integrator output voltage. Once the integrator output slopes to the verge of the comparator, the one-shot is activated. The 1mA reference cu rrent is swapped to the integrator input throughout the one-shot length, producing the integrator production ramp rising. Subsequently the one-shot period, the integrator again ramps descending. The fluctuation procedure forces a long-term stability of charge (or average current) between the input signal current and the reference current. Question 6 Describe the purpose and basic operation principle of differential pressure flow meters. Differentiate between orifice plate, venturi, nozzle and pitot tube. Differential pressure flow meters It is the control of fluid flow rate by interpretation the pressure loss thru a pipe restriction is possibly the greatest where usually used flow measurement method in industrialized uses (Figure 2-1). The descent of pressure created by a extensive variability of geometrical restrictions have been well considered over the years. These primary or head flow elements originate in a extensive diversity of configurations, all with exact application assets and flaws. Differences on the refrain of differential pressure (d/p) flow measurement http://www.omega.com/literature/transactions/volume4/images/07_Fig_01_l.GIF Orifice plates http://www.omega.com/literature/transactions/volume4/images/07_Fig_04_l.GIF In clean liquid, gas, and steam service, orifice plates are generally used. It is obtainable for entirely pipe sizes, very economical for gauging flows in bigger pipes (over 6 diameter). Numerous standards organizations permitted the orifice plates as is used for the supervision the transfer of liquids and gases. The orifice flow calculations used today still fluctuate from each other, though the numerous standards organizations are operational to accept a solitary, generally accepted orifice flow calculation. User can select the flow equation thru orifice sizing program. Even though it is a modest device, the orifice plate can be considered as a precision instrument. Orifice plates are fairly sensitive to a change of error-inducing situations. Precision in the drag controls, the excellence of the connection, and the state of the plate itself regulate the routine. Installation influences embrace tap position and state, form of the process pipe, capability of straight pipe innings, ga sket intrusion, misalignment of pipe and orifice drags, and lead line design. Other adverse conditions comprise the corrosion or erosion of the pipes, dirt, and grease or secondary phase deposits on either orifice surface. http://www.omega.com/literature/transactions/volume4/images/07_Fig_06_l.GIF Venture tube http://www.omega.com/literature/transactions/volume4/images/07_Fig_07_l.GIF The venturi tubes is quite expensive, so they are mainly used for greater flows or on further tough or difficult flow applications. Venturis are not sensitive to velocity outline properties and consequently need fewer straight pipe run than an orifice. The character of scrubbing act of the flow through the tube creates the device resistant to corrosion, erosion, and interior scale build up. Due to high initial cost, the owner still is promising as the savings in fitting and functioning and maintenance costs. Flow element is long which considered by a narrowing inlet and a deviating outlet. The entrance is used to determine the inlet pressure, while the throat section is to measure the static pressure. The pressure taps nourish into a joint annular chamber, as long as an average pressure analysis over the whole perimeter of the element. The venturi is partial in its use to clean, non-corrosive liquids and gases. The great instability and the absence of holes in which material can gath er create flow tubes well suitable for slurry and mud services. But, maintenance costs can be high if air removal cant stop persisting of the pressure taps and lead lines. Plunger-like devices (vent cleaners) can be connected to occasionally eliminate accumulation from interior openings, even though the meter is online. Flow nozzle http://www.omega.com/literature/transactions/volume4/images/07_Fig_09_l.GIF The flow nozzle can be said it is more stable than the orifice plate, mainly in greater or higher temperature and higher velocity services as compared to orifice plates. It used to determine high flow rates of superheated vapor. The flow nozzle also having a better flow capacity than the orifice plate and needs a lesser first investment than a venturi tube, but also delivers lesser pressure recovery. A main disadvantage of the nozzle is that it is harder to change than the orifice except it can be detached as part of a spool unit. Flow nozzles preserve their accuracy for long periods, even in tough service. Flow nozzles can be very accurate way to determine gas flows. As soon as the gas velocity influences the speed of sound in the throat, the velocity cant surge any more and a overcome flow condition is extended. Pitot Tubes http://www.omega.com/literature/transactions/volume4/images/07_Fig.12_l.GIF Pitot tube is one of the simple in design flow sensors where it is used to measure varied range of flow measurement applications. Normally, it is used in air speed in racing cars and air force fighter jets. Pitot tubes also used to analyze air flow in pipes, ducts, and stacks, and liquid flow in pipes, weirs, and open channels in industrial applications. The accuracy and range capability are moderately low, while pitot tubes are modest, dependable, low-cost, and suitable for a diversity of environmental situations, plus tremendously high temperatures and a wide range of pressures.

Thursday, September 19, 2019

Ecological Hermeneutics Essay -- Science Technology Ecology Papers

To what extent does Hans-Georg Gadamer’s theory of science provide a basis for the articulation of an ecological hermeneutics? As "hermeneutics" is the art of interpretation and understanding, "ecological hermeneutics" is understood as the act of interpreting the impact of technology within the lifeworld. I consider the potential for ecological hermeneutics based upon Gadamer’s theory of science. First, I outline his theory of science. Second, I delineate ecological hermeneutics as an application of this theory. Third, I discuss what can be expected from the act of ecological hermeneutics. Finally, I make some general comments about the affinity between ecological hermeneutics and brute common-sense. Our question is: to what extent does Hans-Georg Gadamer’s theory of science provide a basis for an articulation of an ecological hermeneutics? As "hermeneutics" is the art or activity of interpretation and understanding, "ecological hermeneutics" is to be understood as the activity of interpreting the impact of uses of technology within the context of the lifeworld. (1) Our considerations of the uses of technology (2) include the spheres of scientific research on one hand and industrial production processes on the other, specifically capitalism. The similarity which makes these two spheres felicitous to ecological hermeneutics is their respective detachment from the lifeworld, a detachment which characterizes each of their decision procedures. Gadamer’s hermeneutic enterprise is modeled on a retrieval of the Aristotelian model of science which calls into question the modern notion of ratiocination detached a priori from experience, from the lifeworld. Through this hermeneutic enterprise Gadamer develops a theory of science whic... ...g strategy designed to stimulate sales? (15) Op. cit., trans. David Ross (Oxford: Oxford University Press, 1984), p. 3. (16) Reason in the Age of Science, p. 8 (17) Ibid., p. 105. Italics mine. (18) In passing it is interesting to note that from the perspective of ecological hermeneutics, such attempts such as Julian Simon’s to discount any aspect of human life which cannot be quantitatively measured are exceedingly tenuous. As he sees it, the "simplest and most accurate measure of health is length of life, summed up as the average life expectancy." But in an effort to remain objective, Simon blatantly overlooks the possibility that life expectancy might have nothing to do with quality of life, as in the cases of terminally ill patients kept alive on respirators. See The Ultimate Resource (Princeton, New Jersey: Princeton University Press, 1981), p. 130.

Wednesday, September 18, 2019

Floridian Lifestyle at the Crab Shack :: Descriptive Essay About A Place

Floridian Lifestyle at Pinchers’ Crab Shack Nestled between a dilapidated pet shop and a mass-produced chain store lies Pinchers’ Crab Shack, a local dive of free spirits in the wilds of the stubborn and pompous Naples area. As Jimmy Buffett’s â€Å"Margaritaville† blares from a weathered jukebox nestled next to cases of unopened beer in a corner, the various smells of salt, frying foods, and vinegar assaults one’s senses. It is here in this atmosphere that Florida is truly found. Pinchers’ is a true haven of Floridian atmosphere. Whether the canopy of inflatable parrots and rafts or the walls of island memorabilia ranging from autographs to record covers to pictures of fish, Pinchers’ welcomes the diner with a flare of Caribbean leisure and pleasure. The style remains very familiar, from the open kitchen where chefs concoct the food before the patrons to the paper-bag coverings flung over the tables. Drinks come in jars, napkins are found in the form of paper towels situated next to the tables, and salt is found within a beer bottle. This is truly a welcoming restaurant which calls to the deepest senses of salt, sand, and seawater located in the depths of the soul. While at Pinchers’, be sure to sample several of the magnificent dishes. First and foremost are the fried clams, deeply fried strips of clam which dwarf a human finger. If one is not in the mood for fried food, try the King Crab Legs, an enormous rack of crab’s legs smothered in a rich butter sauce; not only is the crab delicious, but it is interactive as one gets to smash the legs to get to the meat. If simple seafood is what one craves, go for the scallops, richly broiled in a wine sauce leaving the mouth craving more. Last, finish the dinner with a piece of Key Lime Pie, the traditional dessert of Florida and the best pie found this side of Key West. This wonderful dive truly shows the natural Floridian lifestyle. The waitresses in tank tops and shorts serve with a smile while the bar welcomes patrons wearing everything from traditional suits to Hawaiian tee shirts to bathing suits.

Tuesday, September 17, 2019

How does Steinbeck in Of Mice and Men portray the position of women Ess

How does Steinbeck in Of Mice and Men portray the position of women in 1930's America? 'Of Mice & Men' by John Steinbeck is set during the depression and highlights the extreme economical and social problems through each character. We see them all aspire to live the 'American Dream', while in pursuit for this life disregard one another and do not acknowledge the importance of friendship, in the world of isolation. Loneliness and dreams are recurring themes through out the novel. Curley' s wife is a key figure with in the novel. On a social level she embodies the position of women during the depression and the way in which their emotions had been ignored. George and Lennie are warned of her by candy when they first reach the ranch. He describes her as ' tart' because she's only been ' Married two weeks and got the eye?', we already have am instant dislike about her and we still haven't met her. Steinbeck has purposely not given Curley's wife a name, which highlights the concept of women's social position during the depression and how they seemed to be viewed as nothing more than a mans possession. In this case she is nothing more than Curley's possession We first meet Curley's wife in the barn house; her presence is almost striking. Her appearance seems to embody the image we had constructed from candy's description; provocative and very suggesting. "She had full, rouged lips and wide spaced eyes, heavily made-up. Her fingernails were red" The use of the colour red puts emphasis on the idea of her being a seductress and like a scarlet woman. However it also represents danger; and we are already aware of Lennie's attraction to red. The description of her movements is a projection of her sensuo... ...r she dreams more of being recognised by the masses, she craves the attention that she lacks in the farm. She seemed to view Curley's proposal as a chance for an escape to a better life. We begin to feel sympathy for her, she is trapped in a marriage were she doesn't like her husband, and can't make friends due to his tight rein. Although her fate is tragic, the way in which Steinbeck describes her in the moments after her death is as though she is the opposite person we met in the beginning of the novel. This is significant description in the play; it helps define what Curley's wife and many other woman of that time were, beneath the clothes and make-up. Beneath the actress and the role she played into, was nothing more than a young girl; "The ache and attention were gone form her face. She was very pretty and simple, and her face was sweet and young".

Why the Korean War Broke Out

Why did the Korean War break out? Reasons as to why war broke out in Korea can be debated due to the fact that a number of factors contributed towards the war. The viewpoint of North Korea starting the war can be seen as Kim ill sung had the intention of reuniting Korea under communism, however there was hostility within South Korea as Syngman Rhee also aimed to reunite Korea under his nationalist views. The two superpowers of the time can be seen as responsible for the outbreak of war because the Korean War can be viewed as a product of the cold war as the USSR backed the north and the USA helped fight with the south.The view of war breaking out as a result internal conflict within Korea can be seen due to both Kim’s and Rhee’s intent on reuniting Korea under their leadership. North Korea’s aggression towards starting the war is due to the fact that Kim aimed on bringing communism to the south and unite the whole of Korea; Kim’s intent on starting war can be seen in the fact that he had multiple visits to Stalin in order to receive both permission and support for invading the south.Kim was able to persuade Stalin to let him invade by stating there would be no US intervention and that he would have control over the South within a few weeks. North Korea’s actions can also be seen as to why war broke out because they did pass the 38th parallel and invade the south, therefore acting as the aggressor as they had had military equipment supplied by the USSR with an army 135,000 men who believed in what they were fighting for as supposed to South Korea’s unprepared smaller army made up of conscripted men.Regardless of the fact that the north was first to invade the south, blame can still be put on Rhee for the outbreak of war. This is due to the fact that South Korea did launch small scale attacks on the north prior to the invasion and this can be seen as a form of instigation for war. The outbreak of war can also be seen as t he result of internal Korean conflict as Rhee had the same intentions as Kim to reunite Korea by invading past the 38th parallel, only Kim was able to do it first as he had soviet support making him the dominate power whereas Rhee had no US support at the start of the North’s invasion.The war between North and south Korea was regarded as a civil war by the British yet when we look closer into why the war broke out we can see that the superpowers were behind it and that the Korean civil war can be seen as a product of the cold war occurring between the USA and USSR at the time. The USSR can be seen to have responsibility for the outbreak of war as it can be argued that Kim would have not invaded the south without Stalin’s support and permission because without Stalin’s military support Kim would not have been powerful enough to achieve his goal of gaining total control of Korea within a few weeks after his invasion.The USSR can also accept responsibility for the war because of fact that Stalin aimed to spread his communist sphere of influence across the world. Stalin had initially rejected Kim’s request of invading the south but in 1950 he granted Kim support and permission to invade, this was most likely due to the fact that communism was established in china at the time giving him incentive to spread his communist support throughout Asia and also he had successfully detonated the atom bomb giving him more reason to believe that the US would not repeat their use of the atom bomb on Stalin out of fear of retaliation.China’s contribution towards the outbreak war is slim as their only initial contribution to the start of the war was to allow for soviet supplies to pass through china and reach the North Koreans. The involvement of the USA can be seen as the reason why the conflict within Korea transformed from a civil war into a fully recognised war. US aims during the cold war was to contain the spread of communism so that the à ¢â‚¬Å"domino theory† would not occur therefore when they were alerted that the North Koreans invaded the south they went to the United Nations in order to get involved in the war.Other reasons for US involvement include the fact that elections were coming up and Truman believed that taking action in Korea would boost his support. Although the US originally intended to help prevent the north spreading communism to the south McArthur found that he was having great success in fighting the north Korans within South Korea gave him reason to pass the 38th parallel and attempt to take completely remove communism from Korea.The US doing this created outbreak of war in Korea as china decided to get involved out of fear of the US approaching the Yalu River, therefore Turing a civil war into the Korean War Overall the outbreak of war can be blamed all factors that contributed the war. The war breakout can be seen as the result of aggression with Korea with both Kim and Rhee launching sma ll scale attack on each other and sharing the intent of uniting Korea however the superpowers are responsible for the actual outbreak of the Koran war.This is because both sides of Korea would not have been strong enough to start a war without the influence of the superpowers. The USSR gave permission and supplies to Kim allowing him to invade the south and America got involved in Korea creating a war as it caused a form of retaliation from the south that would have lost against a soviet fueled invasion from the north. Therefore the Korean War was a product of the cold war between America and the USSR.

Monday, September 16, 2019

Case Analysis: Tennant Company Essay

Lead-In/Key Issues Over Tennant Company’s (Tennant) 141 year history, they have consistently remained a producer of floor-cleaning equipment and technologies focusing their efforts in producing products for non-residential use. Since the new CEO Chris Killingstad has come to the company however, he has been dramatically changing Tennant’s value proposition with a broader emphasis encompassing â€Å"chemical-free cleaning and other technologies.† This case shows Tennant’s move beyond traditional green efforts to centralizing environmentally-friendly performance at the heart of the company’s focus, and whether this new focus provides enough benefit as a competitive advantage. The challenge now for Killingstad and Tennant is how to move forward into 2013 in terms of company focus and direction; mainly the extent to which they should diversify. Should Tennant move into residential markets with smaller units for consumers to use in-home? Should they continue to focus on the commercial side, investing instead in the market potential of their ec-H20 and irreversible electroporation technologies? Or should they enter emerging markets with low-cost alternatives to truly increase their global exposure and propagate their vision of chemical-free cleaning? Situation Analysis External Analysis In this section I will use case information and provide an analysis of the commercial cleaning industry. I am choosing to ignore the residential cleaning industry at this time as they have only begun thinking about the consumer market at the time the case was written. Also, given the push by the majority of cleaning companies to â€Å"go green† it is important to look at the entire cleaning industry rather than just the ecologically-friendly niche in order to assess the level of Tennant’s competitive advantage relative to the industry as a whole. As aforementioned, there has been a general trend towards green alternatives in the 21st century, across a large array of industries. More specifically in the commercial cleaning industry it was revealed that consumers desired more environmentally-friendly solutions, as long as there was no sacrifice to price and performance. This ties in with the industry opportunities in the Tennant SWOT analysis (appendix 2) as the innovativ e products from Tennant give them the advantage over chemical-only cleaning companies. Before I analyze Porter’s five forces with respect to Tennant, we must understand what life cycle stage the commercial cleaning industry is currently at. Since profits for Tennant have been rising, and the industry as a whole is said to have risen to 5 billion, I can conclude the industry is still in the growth stage. Now it is important to look at how the development of new technology has impacted Porter’s five forces, most specifically the bargaining power of buyers and the threat of substitute products. Since the introduction of their disruptive technologies they have greatly reduced the risk of these two forces specifically; as these types of products are not easily available elsewhere. It is through these technologies they have created a new, unique selling proposition that has become a competitive advantage for Tennant. Internal Analysis Moving away from the external environment in the cleaning industry, I will now shift attention to Tennant’s key strengths (and their underlying causes) as well as an analysis of financial information to assess their profitability and efficiency. The main source of Tennant’s relative strength in the industry comes from their innovative and patented technologies (see Appendix 2). Firm-specific strengths are resources that can become core competencies; in the case of Tennant they have already become a primary strategic advantage. Now as technological strengths are quite often a by-product of well-structured R&D within a firm, it is therefore crucial to look at in this case. Most of their initial innovative success can be attributed to the Advanced Product Development group, which although was only allocated 10% of the R&D budget they developed the most significant technologies between 2002 and 2006, namely their FaST and ReadySpace technologies. Following the success of th eir ec-H2O technology, they decided to further develop its platform outside of the corporate culture of Tennant and created the subsidiary â€Å"Orbio Technologies Group.† It was through this subsidiary that Tennant developed the split-stream technology and irreversible electroporation, both successful innovations. In all, it can be concluded that the creation of an â€Å"entrepreneurial† subsidiary was a successful management move, and combined with well coordinated R&D it allowed Tennant to develop their core competency. Now it is also important to note where their strengths and weaknesses lie with respect to their financial data and corresponding ratio analysis. Tennant’s main concerns lay in three specific ratios: operating cash flow ratio, their operating profit margin, and their solvency ratio (see Appendix 1). First their operating cash flow ratio is well below one indicating they have not generated enough cash flow during the year to pay off their short-term liabilities. Second their operating profit margin is only 6.10% and 5.76% for the past two years respectively, indicating they are not generating an ideal amount of EBIT per sales dollar earned. And third their solvency ratio is below the healthy threshold of 20% (10.67% and 9.67% for the past two years respectively) meaning they have less of an ability to fulfill debt obligations and have a heightened default risk. Now they are a little stronger in some areas; their current ratio is above a two which is ideal for most firms. Also they do have some operating leverage (although not much above a one means it is low). There is a significant gap between their gross margin and operating profit margin, indicating they are spending a large amount of their revenue on operating expenses. This is to be expected with a highly R&D intensive company like Tennant, as well as the need for high selling expenses required to differentiate from the rest of the cleaning companies. Strategic Alternatives Alternative #1 My first alternative is for Tennant Company to move into the residential, consumer market with smaller Orbio-E handheld units. In this proposed alternative they should stay away from licensing and keep production within the company. This alternative simply provides a variation of their core competency, innovative technologies, and therefore does not stray far from their already established strategic strengths. Alternative #2 The second alternative I would recommend would be the proposed base-of-the-pyramid (BOP) model in emerging markets. As suggested by the case would allow them to identify areas to improve in their legacy markets by creating low-cost products for low-income consumers in developing countries. Furthermore, this action could potentially catapult them to industry-leader status by taking their green initiative to the next level. This very likely would also cause an increase in their goodwill. Alternative #3 The final alternative I will provide with this analysis is for Tennant to continue current operations. They would focus their resources on developing their existing customer relationships with their tried and tested product line. This alternative is taking the less risky approach, by not pursuing chemical-free cleaning too quickly and waiting to assess where the industry is after a given period of time. This will help mitigate potentially detrimental effects on their existing customer base who do not feel ready to make the transition to chemical-free cleaning. Strategic Recommendation I would suggest Tennant Company move forward with my second proposed alternative, of the BOP business model venturing into emerging markets. It does carry with it more risk, and would require them to take an in-depth analytical look at the profitability of that option. However the potential benefits outweigh the perceived risk in this example for Tennant. Not only will they gain valuable insight into reducing costs associated with their production by developing a low-cost line, but this option is the most synergistic with their core vision. Chris Killingstad even states: â€Å"We owe it to the world to grow and expand as much as we can,† and this simply cannot be accomplished by avoiding emerging markets in developing countries. All-in-all, with their unique technology and highly green initiatives, Tennant Company is well-positioned for continued success in the cleaning industry.

Sunday, September 15, 2019

Rpp Rental Power Plants

Rental plants are simple cycle plants and consume marginally more fuel than combined cycle power plants which are normally set up as Pips. Despite the fact that rental contacts are between 3-5 years and not 20 years (as with Pips), rental tariffs are low. When lower tariffs to rental plants are taken into account and a further allowance made for higher fuel costs, the difference is almost equal or marginally higher in case of rental plants. Therefore, it is entirely incorrect to suggest that rental power costs are substantially higher than those of Pips.Other advantages of rental power Rental sponsors have taken a Jump of faith and are investing hundreds of millions of dollars in fast-track development of these rental plants. Sponsors and lenders are uncomfortable that they are being subjected to misplaced, ill-informed media trial sponsored by bad interests who do not want to see power shortages removed on priority and are vocal in their criticism of individuals and companies settin g up rental plants, which have been awarded transparently.Government of Pakistan has no liability to pay for setting up of rental plants, rental plants are paid for electricity delivered to the grid 60 days in arrears, Government of Pakistan takes no responsibility for payment of loans taken by rental sponsors, and rental plants are successfully set up in 6-8 months whereas Pips take 3-4 years. If anyone has better solutions to resolve the power crisis on an urgent basis, they should come forward with concrete proposals for public and private consideration.CONS Impact on fuel demand The rental power plants would increase the Pakistani power sectors furnace oil needs by 29 percent, driving up its import bill and adding to pressure on the rupee and currency reserves. Pakistan requires 35,000 tons a day to feed its thermal power plants and the installation of the Reps will increase demand to 45,000 tons, officials say. The country imports about 80 percent of its oil. It spent $9. 5 bil lion on the import of 10. 6 million tons of petroleum products and 7. 8 million tons of crude oil in the 2008/09 Lully-June) financial year.Impact on net exports Since we import most of our oil needs, and after the implementation of Reps, our demand for oil will increase, this means we will have to import more oil into our country. On a larger scale this act will put a very negative impact on our net exports as more imports will result in greater import-export deficit. Thus, more discomposes More fuel consumption Analysts say that RSI. 80 million a month for generating 51 MM is spent for the Turkish ship producing nuclear power in the port of Karachi.That's mainly because of the later findings that rental power is eating up more fuel than expected, even more than the Independent power producers. This is a bad sign for future rental power projects. Impact on gross domestic product Senior economists, portrayed in May this year, a highly depressing picture of the decline in the product ivity of Pakistanis industrial sector caused mainly by power loading's, asserting that overall loss of industrial production had been as high as RSI 210 billion during 2008 and that accounted for about 2 per cent of the country's Gross Domestic Product (GAP).Other disadvantages Many opponents say the mostly second-hand equipment will be less efficient and that the tariff will rise. They argue that the government would be better off spending money on upgrading and using idle existing capacity. Some opponents also say the option is being supported by corrupt politicians hoping for kickbacks. WHO SAID WHAT ABOUT MY PAPER? The Rental Power Plants would significantly enhance the cost of production which will cake survival of the industry more difficult and create more problems for the fragile economy.Business community said the Government should fully protect the national interests before going for the Reps, as the price of electricity produced by them would reportedly go further up by 3 1-45 percent. Said Mongol, President Islamabad Chamber of Commerce and Industry while chairing a meeting here, said, There is no enough gas available in the country to meet the Reps needs. While no arrangements has been made for transporting of the alternative fuel or furnace oil to the Reps, which could plunge this whole project into ruble and waste precious resources, he added.Economists of eminence like Shad Caved Burk (who later wrote articles in newspapers), Sartor Aziza, DRP Kamala Hussein, Aisha Shahs Pasha, DRP Perez Has and Shad Kara were of a unanimous view, at a seminar that a good wheat crop prevented some damage in the agricultural sector, otherwise the loss to the national economy could have risen as high as RSI 400 billion as rice, sugarcane and cotton production fell although varying in the degree of yield. The textile sector suffered the major damage losing RSI 25 billion that adversely affected Pakistanis exports that clines too value of $1 billion.This scenario ha d an overall adverse impact on the balance of trade, which was badly disturbed in view of imports that mounted beyond precedent, weakening the overall performance of the national economy. After reading all these pros and cons, I have come up to a conclusion that the situation emerging envisions that the people cannot wait for multi-purpose dams for irrigation water and power generation because such projects usually take eight to 10 years to complete. Similarly, coal and furnace oil-fired independent power plants unsure two to three years before they are able to produce electricity.Seen in the background of a colossal industrial and agricultural loss, particularly during the year 2008, the only solution we have right now is to â€Å"quick fix† the gap between demand and supply of electricity and that is by Rental power plants. Even though it might be expensive but I don't see any other way to fulfill rising demand needs. Although the government should work with full priority t o build Pips after filling the gap. And keeping in mind that the demand will keep on exceeding in the coming years.