Fatigue Risk Management in Aviation Maintenance Term Paper

Fatigue Risk Management in Aviation Maintenance - Term Paper Example Maintenance personnel, have to endure significant fatigue risks. However, there are several characteristics of aircraft maintenance that provide chances of reducing the hazards created by fatigue. In the first place, maintenance work should be internally rather than externally paced. Maintenance should not be performed under pressure. The maintainer conscious should be able to stop a task and consider aiming for accuracy rather than speed. Where possible, methods of performance of a maintenance task should be modified. For example, tasks cards can be modify and secondary inspections and operational functional checks introduced to serve as errors capturing barriers. Where maintenance organization has the flexibility to choose when certain maintenance tasks can be performed, it is necessary to schedule the most risk susceptible tasks at a time when employees are less likely to be fatigued. Finally, maintainers should rarely be required to travel across different time zones performing their duties. This assists in preventing aircraft lag and circadian rhythm disruptions, which are key considerations or flight, crew FRMS. Effective fatigue management requires partnerships with shared responsibility between the employers and the employees. Fatigue does not only originate from the workplace but also from the personal life of the employee. Personal factors that can lead to fatigue include social and family commitments, medical conditions and second jobs. Therefore, it is the employee’s responsibility to ensure that they have enough rest fit for duty before assuming for work. The employer has an obligation to ensure that working hours are reasonable, availability of rest break periods and adequate staffing. However, the International Federation of Airworthiness asserts that the responsibility to control working hours is not solely the mandate of the employer. Employees have a responsibility to take advantage of opportunities & facilities for rest sessions provided. Further, it is also an employee’s responsibility to plan and use the rest periods appropriately in order to reduce incurring fatigue.

Air Force community Essay Example for Free

Air Force community Essay America is a country with diverse population groups that continue to increase every year. The medical community must keep up with the changing times and adapt their treatment practices to meet the demand of providing overall quality health care. There are many facets in which cultural differences come into play and especially during the patient provider relationship. It is important for the medical community and staff members to be prepared. In this paper, a discussion of the results from the assignment entitled the quality and culture quiz will be accomplished along with exploring and expanding on the answers that were incorrect. In areas that were answered incorrectly, responses will be proposed with situations that could improve the patient outcome in the future. (MSH, n. d. ). . The quality and culture quiz was taken twice, with an initial score of 14 and the second time was a 16 out of a total of 23 questions. Both times taking this quiz I felt I scored lower than expected. The quiz was taken twice because the initial score was so low. I was sure I could score better the second time, but the outcome was about the same before reading the correct answers. Even though I have been a medical assistant and an emergency medical technician for over 20 years it seemed to not have much of an impact when taking this quiz. In the Air Force community and further more in the medical community, diversity is touched upon but is not emphasized very much. In the clinic, we have patient rights and pamphlets available in Spanish but that is about it. I know we also have an interpreter listing for the base in case one is needed. I attribute my low score to not being exposed to many patients with diverse backgrounds and cultures and not having the training that so important in today’s society. As health care workers in the military, I believe we are sheltered to the outside happenings because we do not see or hear about community events outside of the base in our everyday work environment. (MSH, n. d. ). The areas that I did well in were: understanding that there could be cross-cultural confusion when explaining various medical information and procedures by the patient, patient’s may not report adequate health information because they cannot communicate well or the provider may misunderstand the particular symptom, as a provider being aware of personal biases and giving the proper treatment for the condition, ask direct and open-ended questions from the patient, practice creating a nonjudgmental atmosphere where the patient feels comfortable to try the medical advice of the provider, being aware that there could be underlying circumstances when not adhering to suggest medical treatment, and knowing that utilizing designated interpreters during patient encounters is ideal as compared to involving the family members because they can be often times they are too emotionally involved to tell an accurate story. (MSH, n. d. ). The areas where I need improvement and further comprehension are the impact of cultural competency on clinical outcomes, communicating and working with an interpreter, including the patient’s family during medical visits, being aware that some patient’s will seek customary healing measures before giving in to Western medicine and being aware of mannerisms from different culture groups. (MSH, n. d. ). Maintaining cultural competence in the positive and negative areas is a constant work in progress. There are changes every day that we as future health educators must work towards. It is a matter of continuing to read, research and apply what we have learned to every patient encounter and to always treat the patient as a loved one would want to be treated. It can only result in a positive result for all involved. (MSH, n. d. MSH, 2009) References: Airhihenbuwa, C. O. (1995). Health and culture: Beyond the Western Paradigm. Thousand Oaks: Sage Publications, Inc. Retrieved on March 15, 2010. Management Sciences for Health. (n. d. ). The Providers Guide to Quality and Culture. Retrieved on March 15, 2010 from http://erc. msh. org/mainpage. cfm? file=1. 0. htmmodule=providerlanguage=Englishggroup=mgroup= Management Sciences for Health. (2009). Stronger health systems. Greater health impact. Retrieved March 15, 2010 from http://www. msh. org/.

Biography of Karl Marx Essay -- Karl Marx Communism Biographies essays

Biography of Karl Marx Karl Marx, the author of the Communist Manifesto, is viewed to be one of the greatest social thinkers of his time. His social, political and economical thoughts are still highly regarded today. The life of this man is stamped with many accomplishments and ideas that have been adopted by many prominent figures. As a historian, philosopher, and revolutionary, Karl Marx has helped shaped the society of the past, present and future. Karl Marx was born in Trier, Germany on May 5, 1818. He was born to Heinrich Marx and his wife, Henrietta who had a total of seven children. They were a middle class family who came from a long lineage of rabbis. However, his family was baptized Protestant in order for his dad to keep his job as a practicing lawyer.[1] At an early age, Marx’s next-door neighbor became an influential model for Marx and eventually a future father-in-law.[2] Marx’s intellectual career began in 1835 at the age of seventeen at the University of Boon where he was to study law. Not more than a year after his arrival at Boon he was arrested for drunkenness and was injured in a brawl.[3] Also at this time he became secretly engaged to his childhood sweetheart, Jenny Von Westphalen. Outraged by his actions, his father forced him to transfer and begin a more serious academic career at the University of Berlin. His father voiced his opinion in a letter to Marx â€Å" degeneration in a learned dressing-gown with uncombed hair has replaced degeneration with a drinking glass.[4] On October 22, 1837, he became officially engaged to Jenny and would ritually write her a letter telling about his life at school.[5] Shortly after his arrival at Berlin he... ...ree in the afternoon, the greatest living thinker ceased to think†¦Just as Darwin discovered the law of development or organic nature, so Marx discovered the law of development of human history.†[17] Notes [1] Peter Singer, Marx (New York: Hill and Wang, 1980), 2. [2] Allen W. Wood, Karl Marx (London: Routledge & Kegan Ltd, 1981), xii. [3] Singer,2 [4] Singer,2 [5] â€Å"A Revolutionary Thinker,† (12 March 2002). [6] â€Å"A Revolutionary Thinker† [7] Wood, xii [8] Steven Kreis, â€Å"Karl Marx,† The History Guide: Lectures On Modern Intellectual History, 10 February 2002, [9] Singer, 3 [10] Singer, 3 [11] Singer, 3 [12] Kreis [13] Wood, xiii [14] Singer, 4,5 [15] Wood, xiii [16] Wood, xiii, xiv [17] Kreis

Never Back Down Review Essay -- Movies Film

Never Back Down Review A) Event Synopsis and Theme 1. The film opens in the middle of a high-school football game, with Jake Tyler helping his team to win. Frustrated, one of the players from the opposing team taunts him about the death of his father from drunk driving. Known for his hot temper, Jake immediately begins a brawl with the opposing player. The brawl is captured on the crowd's mobile phones and personal video cameras, and soon is downloaded to the internet. This is in fact the last game Jake will play at this high school as he and his family is moving to Orlando, Florida. His younger brother, Charlie (Wyatt Smith), has received a tennis scholarship at a school there. His mother (Leslie Hope) is upset that Jake often seems to be fighting and getting into trouble, but despite this, Jake and Charlie are close. At his new school, Jake has a hard time fitting in. He catches the eye of a pretty classmate named Baja Miller (Amber Heard) who seems to flirt with him. Later, he spots a fight going on campus where he sees a young man getting beaten. Although this is actually a street kickboxing match, Jake mistakes this as bullying, and attempts to defend the man. He is surprised when everyone, including the young man, tells Jake to leave. In school the next day, the young man introduces himself to Jake as Max Cooperman (Evan Peters). He tells Jake that there are videos on the internet of Jake's football brawl, gaining him a positive reputation on campus. He offers Jake a chance to learn mixed martial arts with his teacher, but Jake declines. Baja comes by and invites him to a party. At the party, held at a mansion, he meets the host, Ryan McCarthy (Cam Gigandet), who has seen the internet footage, challenges Jake to a fi... ...we were enjoying it. We sat in the best seat and no annoying sound. F) Most Memorable Moment 1. The last fight impressed me most. A lot of scene flashed in Jake’s head and he use all his techniques to knock down Ryan. 2. The music delivered a victory-like feeling, the flashing scene of his life and the slow motion were responsible for this affecting moment. 3. I and my friend nearly yelled out when Jake finally wins. G) Audience / Personal Response 1. My friend, who likes talking while we are watching movie, seldom makes noise in this film. 2. I would recommend this film to young male. There’s really a lot of muddled commentary to be found here. Explorations of class structure and bored teenage anomie are attempted in Never Back Down, but who wants their social critique served with a garnish of male anguish? You do? Okay, well you’ll like the film then.

Gun Free School Zone

United States Vs. Lopez (1995) HIS 303 March 28, 2010 United States Vs. Lopez (1995) Before I can appropriately discuss the opinion given by the US Supreme Court Justices; I feel that at first I must explain the background of what happened and the question that was brought before the justices of the US Supreme Court and the facts of the case. During this paper I will try to give some background information as well as the various opinions related to this issue. I will attempt to analyze and discuss the overall final outcome as issued by the courts in 1995.On March 10, 1992 Alfonzo Lopez Jr. , who was then a 12th-grade student (senior), arrived at Edison high School in San Antonio, Texas, carrying on his person a concealed . 38 caliber handgun and five bullets. Acting on an anonymous tip, the school authorities confronted Alfonzo, who readily admitted to having the weapon. He was arrested and charged under Texas law with firearm possession on school property. The next day the state cha rges were dropped and federal agents charged Alfonzo with federal charges of violating the Gun-Free School Zones Act of 1990.The question that was brought before the courts: Is the Gun-Free School Zones Act of 1990, forbidding individuals from knowingly carrying a gun in a school zone, unconstitutional because it exceeds the power of Congress to legislate under the Commerce Clause? (The Oyez Project, 2010). One of the most important sections of Article I is section 8. It carefully lists the powers the Framers wished the new Congress to possess. These specified or enumerated powers contain many key provisions that had been denied to the Continental Congress under the Articles of Confederation.For example, one of the major weaknesses of the Articles was Congress’s lack of authority to deal with trade wars. The Constitution remedied this problem by authorizing Congress to â€Å"regulate Commerce with foreign Nations, and among the several States. † Congress was also given the authority to coin money. Enumerated Powers are defined as Seventeen specific powers granted to Congress under Article I, section 8, of the U. S. Constitution; these powers include taxation, coinage of money, regulation of commerce, and the authority to provide for a national defense (O'Connor ; Sabato, 2008).The facts behind the case are: Alfonzo Lopez Jr. , a 12th grade high school student, carried a concealed weapon into his high school in San Antonio, Texas. He was charged under Texas law with firearm possession on school premises. After being charged under state law, the next day, the state charges were dismissed by federal court . Federal agents charged Lopez with violating a federal criminal statute, the Gun-Free School Zones Act of 1990 (from here on out referred to as the act). The act forbids â€Å"any individual knowingly to possess a firearm at a place that [he] knows†¦ s a school zone. † Lopez was found guilty following a bench trial and sentenced to six months' imprisonment and two years' supervised release. â€Å"The District Court denied his motion to dismiss the indictment, concluding that 922(q) is a constitutional exercise of Congress' power to regulate activities in and affecting commerce (FindLaw ®,2010). Later the Court of Appeals held that, taking into account of what is characterized as inadequate congressional conclusions and legislative history, 922(q) is invalid as beyond Congress' power under the Commerce Clause.Alfonso Lopez Jr. (here on out known as the respondent) and his legal team petitioned the Court of Appeals to dismiss the charges bases on the Act exceeds Congress' Commerce Clause authority. In no rational logic can the connection be made between the possession of a gun or any firearm in a school zone and economic activities affecting commerce. Section 922(q) is a criminal statute that by its terms has nothing to do with â€Å"commerce† or any other type of economic enterprise, no matter how broadl y the terms of Section 922(q) are defined by the defense.Secondly, 992(q), contains no jurisdictional component which would ensure that the firearms possession in question has the requisite Page II nexus with the interstate commerce (Cornell University Law School, 2010). In order for the respondent, which was a local student at his school; to get his case dismissed he would have to prove that either he recently moved with interstate commerce or that he had some sort of tie to interstate commerce.In order for the court to uphold the respondents claim that 922(q) is justified because the possession of the firearm in a local school zone does indeed substantially influence interstate commerce, they would have to have the Supreme Court pile conjecture upon conjecture in an approach that would suggest reasonable to convert congressional Commerce Clause authority to a general police authority of the nature possessed only by the States. The Chief Justice that presided over this case was C. J. Rehnquist, the other presiding Justices were J. O'Connor, J. Stevens, J. Souter, J. Breyer, JJ. Thomas, J. Kennedy, J. Scalia, and JJ.Ginsburg. Chief Justice Rehnquist delivered the opinion over the case with Justices O'Connor, Scalia, Kennedy, and Thomas filed concurring opinions. Whereas, Justices Breyer, Stevens, Souter, and Ginsburg filed a dissenting opinion. Before I go into the opinion that Rehnquist delivered I would like to go in to some of the opinions that the other Justices' had stated as to their dissenting opinions. Justice Breyer reasons for his dissenting opinion focuses mainly on the threat that firearm possession in and near schools poses to the educational process and the potential economic consequences flowing from that threat.More specifically, he states (1) gun-related violence is a serious problem: (2) that problem, in turn, has an adverse effect on classroom learning; and (3) that adverse effect on classroom learning, in turn, represents a substantial thre at to trade and commerce (Cornell University Law School, 2010). Justice Souter continues by stating that The Court observed that the Gun-Free School Zones Act operates in two areas traditionally subject to legislation by the States, education and enforcement of criminal law.The suggestion is either that a connection between commerce and these subjects is remote, or that the commerce power is simply weaker when it touches subjects on which the States have historically been the primary legislators. Neither suggestion is tenable. As for the remoteness, it may or may not be wise for the National Government to deal with education, however Justice Breyer has surely demonstrated that the commercial prospects of an illiterate State or Nation are not rosy†¦ (Cornell University Law School, 2010).Justice Stevens stated that the welfare of our future â€Å"Commerce with Foreign Nations, and among the several States,† is vitally dependent on the character of the education of our chil dren. He, therefore, agrees entirely with Justice Breyer's explanation of why Congress has ample power to prohibit the possession of firearms in or near schools – just as it may protect the school environment from harms posed by controlled substances such as asbestos or alcohol (Cornell University Law School, 2010).Chief Justice Rehnquist delivered the opinion of the Court as: In the Gun-Free School Zones Act of 1990, Congress made it a federal offense â€Å"for any individual knowingly to possess a firearm at a place that the individual knows, or has reasonable cause to believe, is a school zone. † The Act neither regulates a commercial activity nor contains a requirement that the possession be connected in any way to interstate commerce. We hold that the Act exceeds the authority of Congress†¦ (Cornell University Law School, 2010).The courts final opinion simply stated is that yes, the possession of a firearm in a local school zone is not an economic activity th at might, through repetition elsewhere, have a substantial effect on interstate commerce. The law is a criminal statute that has nothing to do with â€Å"commerce† or any sort of economic activity (The Oyez Project, 2010). The constitutional significance of this particular opinion can be stated as simply as our national laws have supremacy over the laws on the state level, in this particular case the National laws and the State laws were one in the same.At no time does the possession of firearms on school property have an effect on interstate commerce or any other commerce for that matter. Article I Section 8 gives Congress power under the constitution to regulate commerce along with the authority to provide for a National Defense, however, the Gun-Free School Zones Act of 1990 has nothing to do with either of the entitlements of Congress. The Gun-Free School Zones Act is a federal act strictly pertaining to just that gun control in school zone areas.In my opinion the creatio n of this act simply helps state and local government agencies enforce the Zero Tolerance Policies that most schools have gone to for firearms, alcohol, and controlled substances. The constitutional significance is that it firmly establishes that in this situation and others like it have no bearing on commerce and therefore Congress were well within their rights in creating this Act and the state and federal government were well within their rights to enforce it.Although some good arguments were made on the behalf of the respondent and a valid attempt to connect commerce with the possession of firearms on school property or in school zones, that facts are still the facts and they still remain. The possession of a firearm in a local school zone is not an economic activity that might, through repetition elsewhere, have a substantial effect on interstate commerce.Living in a time of constant turmoil and of society restlessness I am glad that we have the government that we have and that they are the ones making the decisions as to where the lines are drawn and what happens when those lines are crossed. It is unfortunate that on March 10, 1992 that this student felt the need to conceal a gun and bring it to school, however, it is very fortunate for that community that it did not end with the results that other schools have met with.

Understand the Difference Between Organic and Inorganic

Understand the Difference Between Organic and Inorganic The word organic means something very different in chemistry than it does when youre talking about produce and food. Organic compounds and inorganic compounds form the basis of  chemistry.  The primary difference between organic compounds and inorganic compounds is that organic compounds always contain carbon while most inorganic compounds do not contain carbon. Also, nearly all organic compounds contain carbon-hydrogen or C-H bonds. Note, containing carbon is not sufficient for a compound to be considered organic! Look for both carbon and hydrogen. Did You Know? Organic and inorganic chemistry are two of the main disciplines of chemistry. An organic chemist studies organic molecules and reactions, while an inorganic chemistry focuses on inorganic reactions. Examples of Organic Compounds or Molecules Molecules associated with living organisms are organic. These include nucleic acids, fats, sugars, proteins, enzymes, and hydrocarbon fuels. All organic molecules contain carbon, nearly all contain hydrogen, and many also contain oxygen. DNAtable sugar or sucrose, C12H22O11benzene, C6H6methane, CH4ethanol or grain alcohol, C2H6O Examples of Inorganic Compounds Inorganics include salts, metals, substances made from single elements and any other compounds that dont contain carbon bonded to hydrogen. Some inorganic molecules do, in fact, contain carbon. table salt or sodium chloride, NaClcarbon dioxide, CO2diamond (pure carbon)silversulfur Organic Compounds Without  C-H Bonds Few organic compounds dont contain carbons of these exceptions include: carbon tetrachloride (CCl4)urea [CO(NH2)2] Organic Compounds and Life While most organic compounds encountered in chemistry are produced by living organisms, its possible for the molecules to form through other processes. For example, when scientists talk about organic molecules discovered on Pluto, this doesnt mean there are aliens on the world. Solar radiation can provide energy to produce organic compounds from inorganic carbon compounds.

Comprehension Activities in Early Education

Comprehension Activities in Early Education Early learning classes for small children plays a big role in a student’s future advancement in education. This is every child’s base foundation in studies, and various learning skills must be developed in order to assist the child in his or her advancing classes.Advertising We will write a custom essay sample on Comprehension Activities in Early Education specifically for you for only $16.05 $11/page Learn More In comprehension reading, the teacher should start introducing a new text by employing pre-reading activities. This involves, taking them through the text structure and identifying pictures, diagrams and other visual things that might be available in the text. Images help in predicting on the text’s content. Varying colors and different graphic designs may be used in such text. These colors or designs suggest a descriptive work. One has to identify commonly used text structures in the comprehension, this enables one to know struc tural components used like descriptive, elements of cause and may be the effects brought out as a result of comparing two subjects. The teacher has to give a hint and guidance on areas where these text structures occur. Slow reading can be initiated in areas that need a lot of emphasis. Student’s or children’s participation is essential during reading because it helps in getting their response as well as evaluating their understanding. Reading aloud sentences and words helps a child much in getting the right pronunciation. It enables the word to stick in his or her mind permanently. Illustrational pictures enable the child to easily relate the words being taught and the actions being displayed by the pictures. Much time is saved on visualization and the message is conveyed effectively (Deborah, 2007). After reading a certain text, the child must be asked some questions regarding an article or passage. This enables the teacher to evaluate a child’s level of readi ng and understanding. Children can be grouped together in discussion and be allowed to learn from each other (Boardman, Vaughn, Klingner, 2007). Children should read the comprehension several times. They should be left to identify the major characters and whatever they are doing at each stage. This helps the children in coming up with characteristics of each character or subject in a comprehension. Use of pictures, illustrations and gesture is an important element in teaching language to little children. At times, it calls for the teacher to speak in a local language that will help them in understanding the comprehension clearly. Questions about the things happening now, things that happened, and those which might happen engages the child in reading a lot in order for him to find out what will be happening in the next stage (Boardman, Vaughn, Klingner, 2007). Graphic organizers can be used to analyze text structure in a given article or text. Some concepts are easier to understand using a diagram on a piece of paper than visualizing.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More A child’s success in reading can also be supported by parents at home. This is initiated by short story books that parents read to their children before they go to sleep. Children should be introduced to the national learning language at an early stage, most probably, even before they join their first class. This enables them to have easy time while learning because they already understand the language being used by the teacher and text authors (Deborah, 2007). References Boardman, A., Vaughn, S., Klingner, J. (2007). Teaching reading comprehension to students with learning difficulties. New York: The guilford Press. Deborah, T.-A. (2007). Little Red Hen-Begin. Comprehension: Learning with Literature. New York: EDCON Publishing Group.

Lesson Plan for PPP lesson plan for teaching Essays

Lesson Plan for PPP lesson plan for teaching Essays Lesson Plan for PPP lesson plan for teaching Paper Lesson Plan for PPP lesson plan for teaching Paper Group activity with a ball in a circle. Teacher presents situation I. E classroom and throws ball to a student. Student who receives ball states something they are allowed/ not allowed to do, l cant talk over the teacher Introduces concept of can/cant giving student opportunity to use the term can/ cant if they know it. This would be a controlled activity. For a lead in you need to create interest and set the scene. They wont be able to go straight into an activity using the TTL until after o have taught it. Also this is the wrong use of the TTL rules / permission. You must stick to abilities based on skills. Presentation: Introduce meaning form on board. Students are recognizing meaning, usage. Present language through slideshows Sam the dog. Sam is shown on slide show I. E skiing, walking etc. Students answer if Sam can/cant do each activity I. E Sam cant ski, After the sentence is shown on slideshows, students repeat. Students can visually attach words to situations repetition allows pronunciation reactive. Controlled: Introduce Emily Cams owner. Students asked to complete a written activity in pairs They answer true/false questions about things Emily Sam can/cant do. Feed back. Paperwork: complete a gap fill exercise, Sam and Emily day with can/cant. Teacher review students learning. Free Play true/false game. Sides of the classroom are true/false The teacher states different examples of what Sam can/cant do. Students run to the correct side.

MLA, APA, and Chicago Writing Formats Essay Example | Topics and Well Written Essays - 750 words

MLA, APA, and Chicago Writing Formats - Essay Example Also, on the APA, the reference page has the year it was published after the authors name. Lastly, the APA has a cover page (Long Island University, 2009). The MLA uses author name and page. The MLA has the page number for the references and the MLA also has no cover page. The most notable differences are the title page, the titles of the pages included (work cited/resources), and the required spacing (double vs single). I think that the APA is much easier to read and go through, but I like the citing rules for the MLA much better. That's probably because I have a hard time doing those myself though. (Long Island University, 2009). According to Long Island University (2009, pg. 1), APA is used in "psychology, education, and other social sciences;" MLA is used in "literature, arts, and humanities"; and Chicago is used "with all subjects in the "real world" by books, magazines, newspapers, and other non-scholarly publications." I see that one requirement of MLA documentation is that the student's last name and page number is required on each page in the running header.APA documentation requires a shortened title and page number on each page in the running header. MLA does not require a formal title page.Instead, student's name, instructor's name, course title and date are typed on separate lines flush with the upper-left margin on the first page. APA requires a separate title page that has a particular format (Long Island University, 2009). On the reference citations page, MLA requires "Works Cited" to be centered at the top of the page.MLA also has quite a different format for citing references than.APA requires "References" to be centered at the top of the page.Again, APA reference citations are much different than MLA (Long Island University, 2009). According to The Chicago Manual of Style Online (2009, pg. 1): The Chicago Manual of Style presents two basic documentation systems, the humanities style (notes and bibliography) and the author-date system. Choosing between the two often depends on subject matter and nature of sources cited, as each system is favored by different groups of scholars. The humanities style is preferred by many in literature, history, and the arts. This style presents bibliographic information in notes and, often, a bibliography. It accommodates a variety of sources, including esoteric ones less appropriate to the author-date system. The more concise author-date system has long been used by those in the physical, natural, and social sciences. In this system, sources are briefly cited in the text, usually in parentheses, by author's last name and date of publication. The short citations are amplified in a list of references, where full bibliographic information is provided. References Citation style for research papers. (2009). Long Island University. Retrieved June 14, 2009, from http://www.liu.edu/cwis/cwp/library/workshop/citation.htm Chicago-style citation quick guide. (2009). Chicago Manual of

Evaporator Mass and Energy Balance, and Mechanical Design Essay

Evaporator Mass and Energy Balance, and Mechanical Design - Essay Example As the discussion outlines that evaporation is a plant operation used to concentrate a solution or a liquid of a nonvolatile solute and a volatile solvent, which many at times we use water. A portion of the solvent is vaporized to produce three products i.e. concentrated solution, slurry or thick and viscous liquid. Evaporation can be confused with drying but it differs from drying in that the residue is a flowing liquid instead of a sticky solid material. Evaporation on the other hand is different from distillation in that there is no deliberate attempt to separate the vapors into individual components.This essay highlights that evaporation is one of the most energy consuming processes within most industries including dairy, food and chemical industries, it is most essential that evaporation be approached in regard to economical energy utilization and effectiveness of the process. In addition, evaporator should be safe to operate and offer no negative environmental impact. It is pos sible to achieve the above when equipment manufacturer is able to offer a full selection of evaporation technology and systems developed to accommodate various product characteristics, the percent of concentration required, and regional energy costs.  Achieving control of most chemical/industrial evaporator systems is quite simple. However, with hygienic evaporators the control is somewhat more complicated due to the need to start up, operate, shut down and then clean at quite frequent intervals.... per P&ID Piping and Instrumentation Diagram PHA Preliminary Hazard Analysis PLC Programmable Logic Controller MP Main Product PNCB P-Nitro Chloro Benzene DFC Direct fixed cost Table of figures Figure 1: Multiple effect evaporation with thermo-compression Figure 2: Simplified flow diagram of Evaporator of pharmaceutical plant Figure 3: Relationship between evaporation ratio (e) and concentrations of Feed (Products) and concentrate (GEA 2012). Figure 4: counter-flow evaporative cooler Figure 5: The Process Flow diagram Figure 6: Engineering line diagram for the evaporator (GEA 2012) Contents Design Objective 2 Executive Summary 2 Glossary 3 Table of figures 5 Chapter 1: Introduction 7 Chapter 2: Process options and selection 9 Multiple effect evaporation: 11 Vapour recompression 11 Designs 12 15 Chapter 3: Plant mass and energy balances 15 Mass balance 17 Energy Balance 21 Chapter 4: Detailed design 26 Evaporator’s mechanical Design 26 Feed pump power consumption 27 The cooler a nd Cooling System 28 Chapter 5: Process Safety Considerations 32 Chapter 6: Environmental Impact Statement and Sustainability 33 Chapter 7: Economic Appraisal 35 Input Item 42 Quantity 42 Unit cost 42 Total 42 Acetic acid 42 584gal/h 42 - 42 - 42 Water 42 938hg/h 42 - 42 - 42 Paracetamol 42 2352Kg/h 42 - 42 - 42 Heating duty 42 6137938KJ/h 42 - 42 - 42 Cooling duty 42 345181KJ/h 42 - 42 - 42 Acetic Anhydride 42 - 42 - 42 Nitrobenzene 42 - 42 - 42 Output from the evaporator is mainly paracetamol 43 Products 43 Quantity 43 Unit sale 43 Total 43 Paracetamol 43 2352Kg/h 43 - 43 Chapter 8: Conclusion and Recommendations 45 Appendices 47 Appendix I: Engineering unit conversion 47 Appendix II: Nomenclature 48 Appendix III: HAZOP minutes 48 (Attach minutes) 48 References 49 Chapter 1: Introduction

Organizational Behaviour Essay Example | Topics and Well Written Essays - 1250 words

Organizational Behaviour - Essay Example The happier an individual is within their job, the more satisfied they are said to be. Job satisfaction is not the same as motivation, although it is clearly linked. Job design aims to enhance job satisfaction and performance, methods include job rotation, job enlargement and job enrichment. Other influences on satisfaction include the management style and culture, employee involvement, empowerment and autonomous work groups. Job satisfaction is a very important attitude which is frequently measured by organisations. The most common way of measurement is the use of rating scales where employees report their reactions to their jobs. Questions relate to rate of pay, work responsibilies, variety of tasks, promotional opportunities the work itself and co-workers. Current paper provides comparatative analysis of five articles about job satisfaction as well as reports research on two additional articles. Basically there are 7 sources that alltogether provide a good overview on the issue. Job satisfaction is in regard to ones feelings or state-of-mind regarding the nature of their work. Job satisfaction can be influenced by a variety of factors, eg, the quality of ones relationship with their supervisor, the quality of the physical environment in which they work, degree of fulfillment in their work, etc. In the articles of Joseph E. Gawel â€Å"Herzbergs theory of motivation and Maslows hierarchy of needs† the author describes two behavioral theories that were long generally believed and embraced by business – the one of Frederick Herzberg and Abraham Maslow. Herzberg, a psychologist, proposed a theory about job factors that motivate employees. Maslow, a behavioral scientist and contemporary of Herzbergs, developed a theory about the rank and satisfaction of various human needs and how people pursue these needs. These theories are widely cited in

Inescapable power from family (Long Day's Journey Into Night) Research Paper

Inescapable power from family (Long Day's Journey Into Night) - Research Paper Example Family entails the first people we meet immediately after birth. In addition, families are made of people who are genetically close and are this fact gives them common interests, tastes and preferences. People’s emotions and characters are always defined by those they are close to and are directly affected by this closeness; this is why Eugene O’Neill’s play A Long Day’s Journey into the Night portrays an idea of naturalism that flows through people within a family unit throughout their lives (Brantley: New York Times June 21, 2012). Realism is mainly depicted by naturalism. Naturalism dictates the chains of events, occasions, lives and the people at large. What shape the human character are the environment, social conditions, and the hereditary factors; that binds families. A critical analysis of the play vividly shows that it is an idea of naturalism on how family influences the lives of its members in a manner that is inevitable. Naturalism and materialism in the context of different scopes of life and its pre-determinants are basis of the Marxist theory. Families are the units that greatly support one another throughout life. People face many challenges in life and needs come in different forms. The play exhibits the essence of naturalism, Marxism and the need of family; which are evidenced by the constant disturbing realities shown in the play right from the start all the way to the end. At the beginning, James’s wife, Mary, is being treated from morphine addiction and at some point tends to abandon the habit, and being restored into the normal life. However, this is only short-lived. It is clear that the stress in the family is contributing to the scenarios (Brantley: New York Times, May 7, 2003). Edmund’s bad health is distressing the family and James and Jamie’s alcoholism are apparently contributing to Mary’s morphine addiction even if she tries to avoid it. This is a clear example of how the negative elements in a family negatively

International Economic Essay Example | Topics and Well Written Essays - 1750 words

International Economic - Essay Example This would lead customers to prefer the old company than the new one and thus the infant industry would be trapped in a vicious cycle and in the end would have to close down. The infant industry argument is regarded as one of the greatest arguments of protection known. The argument claims that newly developed small firms should be granted some protection for their survival. The new firms have very little chance of competing with the already established and flourishing old firms in the developed countries that is why they require some sort of protection to enable their survival. The already established industries have more exposure to the world and have greater knowledge of the ways of production, market, labor etc and are able to sell their goods at a lower price in the international market without suffering any kind of loss, in fact for a greater profit. On the other hand, a firm producing the same product in a relatively new setup industry would not have the same production technologies available to it. The employees and the management would lack the experience and knowledge. A head on competition with the old industries, would make them a cripple and they might have to close down. Now narrowing it down to the international scenario, we see that developing countries are the ones that need the protection more. They lack the basic resources required to establish an industry and even if established they have little resources or talent to keep it thriving. Instead they become victim to the developed countries, and can not meet their standard of production, quality, expertise etc. The under developed nations lack human resources and therefore can not develop the natural ones. As the porter model suggests the availability of raw material can not give an industry a competitive edge until and unless we are able to develop and upgrade them. However the third world country lacks the modern technology and knowledge base that the developed countries possess. Therefore no matter how hard they fight, no matter what advertising policies they adopt, it is very difficult for them to come up to the mark and challenge the old firms. Thus the laws of humanity suggest that some so rt of protection must be given to "infant industries" for the purpose of their survival. These protections can be given in many forms. For instance, Quotas. For many years, the textile industry of Pakistan, India and Bangladesh have been given subsidies. Also protection can be given in the form of import tariffs. With this the domestic price of the goods will rise and the imports will decrease from the rest of the world. If the prices are raised within a certain limit then the firm would be able to cover its high production costs and then remain in business. After a span of some years, these firms would acquire more experience and knowledge which in turn would lead to them being able to produce more cheaply. The firms would then do the same things that the developed country firms did and thus would be able to improve even more. So protection in simple words, gives an infant industry time to settle into the fast paced world. Furthermore since the firm's production efficiency would improve, the

Diversity Essay Example | Topics and Well Written Essays - 500 words - 2

Diversity - Essay Example There hardly seems to be any conflict or scuffle that is focused on racial or cultural paradigm. Indeed, the small skirmishes amongst the children are mostly focused on their games and older generation seems to enjoy their arguments while walking in the local park. Moreover, the gender and age distribution of observed people is also mixed. Most of the children in the park are in the age group of 3-12 years. I also find that there are a lot more people in the park who are above 50 years. Teenagers and young adults do not seem to frequent the local parks! Interestingly, the streets have more young adults and office goers and the same is true for the central market and local transport. May be there are slightly more boys than girls but the overall gender distribution within the population observed is almost same. The group formation within the mainstream population is also highlighted by diversity where whites mix with the ethnic population. It is fun to study the varying models of interaction amongst the people coming from diverse background. While the children and teenagers seem to be least bothered about their laughter, the aging white population is more reserved than their ethnic counterpart who seems to be enjoying life. They are full of life and seem to be living in the present than bogged down with the worries of tomorrow. In such a multicultural environment, I as a Mexican, have not been burdened by any cultural constraints to feel alienated. I have been accepted easily within the group and treated as friend. Surprisingly, the heterogeneous social groups behave homogenously! Indeed, had I not be studying diversity, I would not have noticed these small things which have become part of contemporary society. Furthermore, I realize that we have more cross cultural understanding and thereby are less surprised of new customs or feel awkward in group where people are coming from different culture,

Human Resource Management for Service Industries Essay

Human Resource Management for Service Industries - Essay Example Organisations that have efficient HRM enable their workers to contribute productively and effectively to the overall enterprise direction and the achievement of the business goals and objectives. This essay is going to explain HRM by analyzing its role and purpose in the service industry and justify a human resource plan based on an analysis of supply and demand for the restaurant service business. The essay will explain the effect of employee relations and employment law on service industries businesses by assessing the current state of employment relations in the restaurant service industry and discuss how employment law affects the management of human resources in a hospitality organization. The essay will finally discuss the recruitment and selection process by explaining job description and person specification through examples from a hospitality organization and then compare the selection methods and practices, barriers to effective selection and selection processes in different service industries. Wilkinson and Kannan (2013) defined HRM as a process of employing and developing workers so that they can become more helpful to the business and hence achieving the business targets more efficiently. The HRM conducts the job analysis, plans the personnel needs, recruits the individuals for various jobs, orients, and trains, manages wages and salaries, provides incentives and benefits, resolves disputes, evaluates performances, and communicates with the employees at all the levels. Individuals employed as human resource managers need to have extensive knowledge and skills of the industry they are working, portray excellent leadership capabilities and efficient negotiation skills. Kusluvan (2003) noted that restaurants are fast growing businesses that require the guidance of the HR to supervise activities such as performance management, recruitment, and staying in compliance with food-handling regulations and

Diversity Essay Example | Topics and Well Written Essays - 500 words - 2

Diversity - Essay Example There hardly seems to be any conflict or scuffle that is focused on racial or cultural paradigm. Indeed, the small skirmishes amongst the children are mostly focused on their games and older generation seems to enjoy their arguments while walking in the local park. Moreover, the gender and age distribution of observed people is also mixed. Most of the children in the park are in the age group of 3-12 years. I also find that there are a lot more people in the park who are above 50 years. Teenagers and young adults do not seem to frequent the local parks! Interestingly, the streets have more young adults and office goers and the same is true for the central market and local transport. May be there are slightly more boys than girls but the overall gender distribution within the population observed is almost same. The group formation within the mainstream population is also highlighted by diversity where whites mix with the ethnic population. It is fun to study the varying models of interaction amongst the people coming from diverse background. While the children and teenagers seem to be least bothered about their laughter, the aging white population is more reserved than their ethnic counterpart who seems to be enjoying life. They are full of life and seem to be living in the present than bogged down with the worries of tomorrow. In such a multicultural environment, I as a Mexican, have not been burdened by any cultural constraints to feel alienated. I have been accepted easily within the group and treated as friend. Surprisingly, the heterogeneous social groups behave homogenously! Indeed, had I not be studying diversity, I would not have noticed these small things which have become part of contemporary society. Furthermore, I realize that we have more cross cultural understanding and thereby are less surprised of new customs or feel awkward in group where people are coming from different culture,

Dear Phyllis Essay Example for Free

Dear Phyllis Essay Im writing to you to say goodbye. Im in the prison now. I am sad to say Ill be executed tomorrow because I escaped from the camp. I know you will feel so sad and miserable. But I hope you do not to feel too unhappy. Being shot is the same as letting me successfully escape that hateful camp, hateful country. However, its to be regretted that I will let my mother be alone again. Im so sorry about that I couldnt go back to Germany; that I cant look after her in the future. My death will regret by her. And much to my regret let Christoph die accompany me. Phyllis, my beloved, I despaired when you decided not to go with me and had changed your mind when I met you on the highway at that night. Im not sure why my beloved so easily changed her mind. I think you have your reasons. Anyway, I think you must be anxious to know why we have been captured. We according to our plan and with two other comrades had sailed in safety across the channel. But mistaking our bearings we steered into Jersey, think that the island was the French coast. Unfortunately, we were perceived in that island, and they delivered up to the authorities. The death punishment is being reserved for Christoph and me; the sentence for two was accordingly commuted to flogging because we interceded for them when we were captured. I know I will be dead tomorrow, but I will remember you and love you forever. You are always my beloved, you all be always in my mind. At least I hope you wouldnt feel too broken heart when I die. Dont blame yourself. Forget me, live happily and well in the future. Goodbye! My beloved. Love from Matthaus Tina

Requirements for a Pilates Instructor

Requirements for a Pilates Instructor Pilates Instructor What is required to be a Pilates instructor? A Pilates instructor offers hands-on comprehensive Pilates instruction to a group of students or to an individual. As a fitness program, Pilates is designed to increase the muscular strength, and to improve one’s posture while toning the body. This is usually taught by working on specifically designed Pilates equipment as also using a Pilates mat. The majority of Pilates instructors are certified practitioners having completed a lengthy training program, but there are also some excellent instructors that have been instructing for many years who are not certified because they probably began instructing before certification existed. Ask yourself the following questions: Do I enjoy teaching? Do I have an interest in body mechanics, anatomy and exercise science? Do I enjoy speaking in front of large groups Am I self-motivated? Am I ok trading my job stability for job flexibility? Core Strength Core strength is the foundation of Pilates. Core muscle is the deep, internal musculature of the back and abdomen. When these core muscles are strong and correctly executing their role, as they are trained to do with Pilates, they will work together with the more superficial musculature of one’s trunk to support the spine and one’s movement. As one develops core strength then also stability is developed throughout the entire torso. This is one technique by which Pilates assists people to overcome their back pain. As the trunk of the body is correctly stabilized, any pressure on the back is released and then the body is able to move more freely and efficiently. The Six Pilates Principles: Centering Control Flow Breath Precision Concentration These six principles are the essential components found in a high quality Pilates workout. The techniques have always emphasized quality over quantity, and you will find that, unlike other systems of exercise, Pilates does not include a lot of repetition for each posture. Alternatively, performing each exercise fully, with precision, will yield more significant gains in a shorter period than one would imagine. A Unique System of Exercise Core strength and thus torso stability, along with the six principles, establish the Pilates techniques apart from so many other types of exercise – which mostly are merely exercise. Weight lifting, for example, can place much attention on arm or leg strength but without attending at all to the inescapable fact that these body parts are connected to the rest of one’s body. Even swimming or running can seem to be all arms and legs, with either an overly tense or a floppy core. Ultimately those people who really do succeed at their sport also learn to use their core muscles correctly and to their advantage. In Pilates an integrative methodology is taught and learned from the outset. Training to Become a Pilates Instructor It is a challenging goal to aim for Pilates fitness instructor certification, but it is clearly worthwhile if you love fitness and group exercise. Equally, you must be willing to invest in the time and effort necessary, for you could become certified and start teaching Pilates within less than one year. As an instructor, you shall be able to assist others to reach their fitness goal while also maintaining your own. The training required to become an instructor of Pilates is intense. Most individual training certifications are in the 20-hour range. To be a completely certified Pilates instructor this will require some 500 or so hours of courses, and will take most people approximately 18 to 24 months to accomplish. You have to love Pilates and also be prepared to study and train hard. You will be spending many weekends at seminars and also a lot of time by yourself practicing, while also practicing teaching upon your friends and those willing to lie down on a mat for you instruction. Expect to spend approximately $4,000 to complete the full training. To qualify as a Pilates instructor, it’s recommended that one participates in Pilates classes for a lengthy stint in order to discover one’s aptitude and interest for the program. Additionally, many of the instructors also study anatomy and other exercise and fitness principles before they embark upon gaining certification from a studio; some number of studios simply will not accept applicants for Pilates instructor training without some background in human anatomy. A student will be required to choose certification in either Pilates mat instruction, which is simpler and so less expensive Or in the comprehensive instruction course with competence of Pilates equipment. Pilates instruction can take place in a group scenario, with several students, or by teaching individual private clients. If an instructor is employed by a studio, then generally they need to teach a required number of classes as determined by the studio, yet many instructors are self-employed and thus are able to determine their own schedules. Choose a mat or comprehensive certification Both the Pilates mat certification or the comprehensive Pilates equipment certification programs, will involve regular classes, both in group and as an individual, including hands-on instruction, written course work, and a final examination. The examination will also include both hands-on work and written questions. The instructor applicants may also be required to assist an existing certified instructor for a number of classes before they are granted the certification. An instructor will need to thoroughly understand the over 500 exercises in the full program, and also how to instruct them on the mat and also using the equipment. They shall need to know how to modify the postures for individuals who may have different needs, such as pregnant women, those with injuries, disabilities, diminished flexibility, or the elderly. Instructors may also wish to incorporate Pilates with other forms of exercise or well-being sciences, like Yoga. The Pilates Method Alliance is the governing body for the Pilates industry. But as this is an unregulated sector, it is not essential that one gets certification through the PMA, but it is recommended. Pilates certification is usually split into two parts Pilates mat certification Comprehensive certification in Pilates, covering all of the specialized Pilates equipment. Following these two basics, there is the professional certification and also further to this several levels of advanced training. This is available for those students who choose to also specialize in a sport-specific, or in the rehabilitative dimensions of Pilates. Basic Mat Instructor Mat instructor training is generally available to those students that have demonstrated the basic proficiency in their classes. It’s recommended that a student should study Pilates for some period before they commence a teacher’s training class, but unfortunately, not all of the certifying bodies are requiring previous Pilates experience. The training courses for mat instructors cover all basic mat exercises, including the techniques of modification sometimes required for different client needs. Expect a mat instructor examination to include a teaching demonstration and also a written test. The basic Mat Instructor certificate is often offered as an intensive one weekend course, or as a course spanning two weekends, this will depend upon the provider. Expect this to cost anywhere from $100. to $300. And even more for certification. Again, please beware. Pilates training is not standardized, so therefore you will get what you pay for. Do research the certification body that interests you and confirm that it meets your standards and needs. Comprehensive Instructor Certification Comprehensive certification that includes Pilates equipment is a more elaborate course than the basic mat instructor certification. A potential student is often required to have undergone at least one year of Pilates study, which includes a number of private lessons. Completion of the mat teacher training course will also be expected. At this comprehensive level, a student must undertake a basic course in human anatomy and physiology, plus the history of Joseph Pilates and also the evolution of the Pilates Method. Moreover in-depth instruction of the Pilates equipment and the exercises performed on it with modifications, are expected. The higher the level then the more sophisticated the certification becomes, so these days there is a trend toward phasing the comprehensive instructor certification process into several segments. Each certification program course has its own design and they do vary, e.g., one may see a program where there is a study level for the reformer, or another for the Cadillac or other apparatus, and perhaps a level dealing with issues regarding special needs. Each of the levels may be an intensive course, or learnt over a longer period of time. Comprehensive certification may take over a year of studies to accomplish, it regularly requires many hours spent in a studio as a teacher apprentice, totaling approximately some 900 hours over a year. Validity of Certification Carefully research which type of fitness organization that you may wish to be associated with. Where you actually obtain the fitness instructor certification will no doubt influence the future job search after training is completed. Various organizations do offer training and subsequent certification, however not all are reputable or even recognized by many gyms or other fitness and health facilities. Do ask established Pilates instructors regarding their training, and understand that acknowledged fitness training organizations, such as the American Fitness Professionals Associates (AFPA), offer you bona fide and specialized group instructor training of all types. Your overall fitness career goal To reach the goal you have chosen, do work with a competent organization that will enable you to reach it. Firstly, secure a Group Fitness Instructor Certification via professionally authenticated fitness training organizations, like Americas Authority on Fitness (ACE). The basic group exercise training and certification will assist you in opening more doors than not having such validity, and moreover it will provide a sturdier foundation for further specialized training, including comprehensive Pilates certification. Understand precisely what you need to accomplish to gain certification, and research the full cost of training prior to committing. Calculate the added costs for other prerequisites, such as CPR training. Ensure you receive the appropriate fitness credits for all the training courses completed. Many fitness training organizations tally the course credits for certification similar to how most colleges and universities calculate the accumulation of credits for a degree. Sometimes the fitness credits may be applied to other types of certifications. Hybrid Pilates. Yoga Pilates. Pilates with Bands, The great Ball, etc†¦ Think about combining Pilates with other exercise methods or fitness equipment techniques as this is a growing field. You can now get certified for Yoga-Pilates, Pilates with exercise bands, and Pilates on the ball, and more. These sort of certification programs are regularly offered in weekend programs that have few prerequisites. Though hybrid combinations may be fun and helpful, it is equally important to understand that Pilates is a highly specific methodology. A minimum requirement of a mat instructor certificate is recommended prior to commencing any cross-over teaching. Pilates Instructing tips Pilates can be somewhat difficult, especially for beginners. When instructing Pilates, it is crucial for the instructor to consider the ability levels of all the participants. To make this easier, it is usually better to limit class sizes so that each participant will receive more of an individual guidance. Classes should be designed to a specific ability level so that on the whole, while abilities will naturally vary, the class is moreorless of a beginner standard, or intermediate etc. One of the mistakes instructors can make is not to put in sufficient effort that keeps the class fun. Instructing Pilates is much more than simply getting people to exercise; it is also about teaching participants to develop healthy long term habits. One way to do this is to keep the activities fun for the class, as this will influence the class to want to keep on with learning. Engaging with individuals is vital, while ensuring that each individual is within their ability level, while also expanding their comfort zone. The effectiveness of any Pilates instructor depends upon their knowledge of the exercises and routines and of their enthusiasm.. these character traits are contagious and those participating in a class will respond to how they are being instructed, and mirror that enthusiasm. An instructor should be clear and precise regarding their instructions and able to guide seamless transitions between the activities while teaching Pilates. This presupposes that you are able to work as an effective communicator while ensuring that each student in the class can understand the guidance. In between the exercises, an instructor must be offering encouragement and also motivation to learners, and explaining carefully the following activity and why it is important. Repetition may be necessary as many students will not clearly follow or understand the directions in full, initially. Some students will inculcate instructions much better by observing, therefore the instructor may need to demonstrate an exercise before and during a set of exercises being performed by the students. Be assured you that you do not have to be young, thin, and extremely agile or a strong individual to toward become instructor. However it’s necessary, to have a passion for passing on knowledge to others.

The Physics Of Scuba Diving Essay -- Scuba Diving Descriptive Process

Have you ever wondered what it would be like to swim with the fish and explore the underwater jungle that covers two-thirds of the earth's surface? I have always been interested in water activities; swimming, diving and skiing, and I felt that scuba was for me. My first dive took place while on a family vacation. I came across a dive shop offering introductory dives, which immediately caught my interest. After much convincing (my parents), with my solemn assurance that I would be careful, I was allowed to participate in a dive. I was ready, or so I thought. The slim basics such as breathing were explained and I was literally tossed in. Sounds easy enough, right!, well WRONG!!. From the moment I hit the water, my experience was much less than fun. I quickly sank to the bottom into a new world, with unfamiliar dangers. I really wasn't ready for this experience. I was disorientated, causing me to panic, which shortened the length of my dive, not to mention my air supply. Let's just say I would not do that again.   Ã‚  Ã‚  Ã‚  Ã‚  To start exploring the underwater world, one must first master a few skills. Certification is the first step of learning to dive. From qualified professionals one must learn how to use the equipment, safety precautions, and the best places to dive. This paper is designed to help give a general understanding of the sport and the importance that physics plays in it. Self- contained Underwater Breathing Apparatus, or SCUBA for short, is a hell of a lot of fun. However, there is considerably more to Diving than just putting on a wetsuit and strapping some compressed air onto ones back. As I quickly learned, diving safely requires quite a bit more in terms of time, effort, and preparation. When one goes underwater, a diver is introduced to a new and unfamiliar world, where many dangers exist, but can be avoided with proper lessons and understanding. With this knowledge the water is ours to discover. The Evolution of Scuba Diving Divers have penetrated the oceans through the centuries for the purpose of acquiring food, searching for treasure, carrying out military operations, performing scientific research and exploration, and enjoying the aquatic environment. Bachrach (1982) identified the following five principal periods in the history of diving which are currently in use. Free (or breath-hold) diving, bell diving,... ...tary, research, business, or recreation, hundreds of thousands of people are heading for the depths, to experience the unknown. My advice for a new diver is to do it right. Get the proper certification and make each dive a safe one. When a diver is fully trained, and in good mental and physical condition, safe diving can be one of the most enjoyable of experiences. The true beauty of the underwater world, coupled with the marvelous almost-weightlessness of floating with neutral buoyancy is an indescribable experience. Bibliography: Ascher, Scott M. Scuba Handbook for Humans. Iowa : Kendall/Hunt Publishing Company. 1975. Cramer, John L. Ph.D. Skin and Scuba Diving: Scientific Principles and Techniques. N.Y.: Bergwall Productions, Inc. 1975. Ketels, Henry & McDowell, Jack. Safe Skin and Scuba Diving, adventure in the underwater world. Canada : Little, Brown and Company (Canada) Ltd. 1975. Koelzer, William. Scuba Diving, How to get started. Pennsylvania :Chilton Book Company. 1976. Resneck, John Jr. Scuba, Safe and Simple. New Jersey : Prentice-Hall, Inc. 1975. Tillman, Albert A. Skin and Scuba Diving. Iowa : Wm. C. Brown Company Publishers. 1966.

Analysis of Tess of the DUrbervilles by Thomas Hardy Essay -- Thomas

Analysis of Tess of the D'Urbervilles by Thomas Hardy The depth of artistic unity found in Thomas Hardy's Tess of the D'Urbervilles pervades every chapter of the novel. No one chapter is less important than another because each is essential in order to tell the tragic tale of Tess Durbeyfield. There is never an instance in Hardy's prose that suggests frill or excess. Themes of the Industrial Revolution in England, the status of women during Victorian England, Christianity vs. Paganism, matters of nobility, and the role that fatalism plays in life weave together with various symbols to create an amazing flow to his novel. At the beginning of chapter thirty-one, Joan Durbeyfield has just sent a letter with her advice to Tess. She tells Tess to keep her past from Angel a secret. Tess' mother is a practical woman who knows that Angel will be like most men and will reject Tess once he discovers the truth. It is important that Joan makes an appearance in this chapter because Tess' parents' influence on their daughter is integral to the plot of the novel from the beginning. In fact, a line can be traced from Tess to her parents to the effect of the Industrial Revolution on the peasantry of England. At the beginning of the novel, Tess offers to go Casterbridge to deliver the beehives that her father was supposed to deliver. John Durbeyfield is unable to make this delivery because he has yet again inebriated after having made a visit to Rolliver's Inn. Tess' father is just one example of the many victims of the Industrial Revolution. He and Joan are "representatives of the disaffected and drunken villagers whose houses will soon fall to larger farms mass-producing crops for mass consumption."[1]The villagers... ...By Thomas Hardy. N.p.: Unversity of Michigan, n.d. 417-427. Shaw, Bernard. Man and Superman. Cambridge, Mass.: The University Press, 1903; Bartleby.com, 1999. www.bartleby.com/157/. Tess of the D'Urbervilles. 37th ed. New York : Penguin Group, 1980. Tess of the D'urbervilles/ HARDY. Masterplots. N.p.: n.p., n.d. Thomas Hardy." Critical Survey of Long Fiction. N.p.: n.p., n.d. --------------------------------------------------------------------- [1] Bishnupriya Ghosh, "Critical Evaluation" Tess of the D'Urbervilles/HARDY, Masterplots [2] Charles E. May, "Thomas Hardy," Critical Survey of Long Fiction [3] May 1509 [4] George Bernard Shaw, Man and Superman, August 1999, November 10, 2003, http://www.bartleby.com/157/100.html [5] Donald Hall, Afterword on Tess of the D'urbervilles, Tess of the D'urbervilles, Peguin 1980 ed.

Human Resources Issues in Mining

Human Resource Strategies 660 Monday, Trimester 1 2011, 18th April Assignment 3 HR Case Analysis at Workplace Word Count:2500 I. Introduction The Global Financial Crisis (GFC) in 2008 affected lots of industries including the miners. Employment in mining is particularly vulnerable to a cycle of rapid expansion and contraction, as changing economic circumstances cause demand and prices for certain commodities to rise or fall. Eventually the GFC resulted in lots of labour cutbacks in the resource industry (Australian Government, 2009).The key human resources (HR) challenges facing the West Australian mining industry for the next few years are considered to be: replacing retirees; the retention of key talent; growing the talent pool training and development; and keeping staff motivated (Dickie and Dwyer, 2010). On the other hand the WA Chamber of Minerals & Energy (CME, 2006) identified a number of HR strategic issues for the WA resource sector like; skills shortage, employee attraction and retention, flexible workplace practices, indigenous employment opportunities and community-regional services.The company I work for decided to go through downsizing in order to reduce the operating costs during GFC. This article aims to delineate several HR issues as a result of global downsizing process in the organisation. The main focus will be sudden redundancies, decrease in motivation, labour shortage, health and safety issues and recruitment of new employees. Since several HR issues are interrelated to each other, with the purpose of this article, the main focus will be mainly on downsizing policy and its short and long term effects in the organisation. II. The Downsizing Policy and Its EffectsOrganizational downsizing is a prevalent strategy designed to improve organizational performance while selectively decreasing costs. It refers to â€Å"an organizational decision to reduce the workforce in order to improve organizational performance† (Kozlowski et al. , 1993 ). Therefore stemming from the desire to become more efficient and effective, firms in both the private and the public sectors has adopted downsizing strategies (Cameron, 1987). Furthermore, the increasingly dynamic and competitive workplace and the trend toward globalization have prompted many firms to downsize (Appelbaum et. l, 1999). The GFC created considerable uncertainty, in the mining industry. In addition to the recruitment and retention issues, organisations were faced with trying to keep staff motivated at a time when more job losses were predicted and budgets became getting tighter (Dickie and Dwyer,2010). My current employer decided to go through global downsizing as a response to GFC. Fifty percent of the employees were made redundant and number of the projects was tremendously decreased due to the limited budget. The HR department played an active role in that period to manage the downsizing process.One of the strengths during this process was keeping good communicatio n between HR and the upper level managers. The process was completed with collaborative work between HR and management. The professional assist received from consultants involved improvement the employees’ self awareness levels, increase their motivation and confidence as well as creating effective CVs. However during downsizing process several HR related issues started to rise in the company. The employees who remained in the company lost their trust and motivation.Besides due to loss of skilled labour the productivity decreased and the incident numbers dramatically increased. The turn-over rates were high and the team dynamics were damaged. Eventually the sudden decision given by upper managerial level due to economical downturn resulted serious HR issues in the company. The downsizing process and its long and short term influences for this case study is summarised in Figure 1 below. Global Downsizing Global Financial Crisis HR Issues Redundancies Survival syndrome in remai ning employees Increased turn-over records Skills Shortage Increase number of injuries in the companyManagement of HR Issues Aggressive recruitment policy (overseas transfers, secondments , graduates) Employee Engagement Survey Re-evaluation of salary packages and staff benefits Job Analysis and Talent Assessment Improved Graduate Development Program Maintaining trainings and developments Improvement in Health and Safety System Figure 1. The HR Issues of company. II. A. Survival Syndrome Since company mainly focused on those who lost their jobs; the employees who remained in the company suffered more after redundancies. Employee resentment and concern, loss of morale was high among the remaining employees.The labour shortage created several issues for employees like job burnouts, working longer hours, increased pressure, and role overload and decrease morale. Unfortunately the bad influence of downsizing on the psychology of remaining employees was not well managed by HR department of the company. Brockner (1992) defines ‘the survivor syndrome’ as impact of downsizing on the remaining employees. There is considerable evidence that remaining employees feel shocked, embittered towards management, fearful about their future and guilty about still having a job whilst colleagues have been laid off.Such employees are more likely to have lower morale and increased stress levels, be less productive, and less loyal with increased quit levels. According to study 70 percent of senior managers who remained in downsized firms reported that morale, trust, and productivity declined after downsizing those who lose their jobs may seem the most affected by downsizing, it is more likely that the employees who remain suffer the more negative effects (Appelbaum et. al, 1999). Eventually the HR was not able to create good strategy to keep the remaining employees’ motivation high during downsizing process.Shook and Roth (2010) explained that failure to identify e mployee issues in the pre-downsizing due diligence phase creates a chaotic workplace atmosphere and increases employee fears and stress levels. These change events affect career uncertainty, fear, and stress in employees. Employees have long-term memories of their old comfortable culture and they fight to keep it. Employee resistance includes a variety of passive as well as aggressive techniques. Culture change may take years to complete and can be difficult to manage, even when HR is fully engaged and supported.These transitions are more difficult to manage when HR is not involved. In fact, culture change may never be fully realized without HR support because of the human resistance (Szabla, 2007). Furthermore due to limited professionals the remaining staff started to have difficulty to maintain the work and life balance. The consequences of imbalance between work and personal or family life were visible at the workplace. The emotional exhaustion, cynicism and burnouts were common . Unfortunately The HR department was not fully aware of the situation until the employee turnovers increased and also effectiveness decreased.With shortages of professionals and an active economy the pressures on existing employees looks set to rise and therefore this is an area which needs to be benchmarked and revisited with a view to adopting best practice throughout the sector (Wilkinson, 2008). II. B. Skills Shortage On the other hand downsizing affects employees’ affective commitment to the organization both directly and indirectly. However, its indirect impact is much stronger (Lee and Corbett, 2005). Apart form the short term sudden effects the long term effects of the downsizing started in the organisation.Working with less force resulted in company to have inadequate supply of talent, increasing number of health and safety incidents at workplace and delays in production due to limited talented labour force. Especially after the recent mining boom, the company decid ed to increase the number of production activities in spite of limited skilled labour. It is a big challenge nowadays to find the specialised professionals in the mining industry. Apparently the HR division and management team chosen to concentrate on short-term needs rather than the organisation’s long term eeds during GFC. Sheaffer et. al (2009) claim that whereas downsizing affects the short-term performance of larger and established companies positively, it generally affects long-term performance inversely. A common mistake for HR managers is to concentrate on short-term replacement needs rather than on the organisation’s long-range HR requirements. Such a non-strategic approach causes management to be caught unawareness by changes in employee availability and quality of labour, creates a series of short-term dilemmas.Stone also adds that of the right numbers of qualified and skilled employees are not available, an organisation may not be able to meet its strategic business objectives (Stone, 2010). The mining companies are now beginning to acknowledge that the current supply shortage is already impacting the productivity, efficiency and profitability of their operations. The shortage of skilled workers in combination with high turn-over rates are among the top factors impacting industry growth, either by stopping or delaying projects that would otherwise proceed, or by significantly adding to the cost of new projects (Schultz and Grimm, 2008).During boom times, mining companies find it difficult to attract staff, even though huge salaries are on offer. This highlights a challenge quite unique to mining; namely, attracting highly skilled people to the remote location of most mine sites (Ednie, 2004). Eventually the skills shortage is still one of the biggest issues in the organisation. Since most of the experienced (high-cost) employees were made redundant company faces challenges in finding the experienced professionals. The HR department st arted the recruitment process however the mining market is still sparse of skilled professionals in specific roles.This is one of the biggest challenges for the HR department. II. C. Health and Safety Issues Poor occupational health and safety (OHS) performance equates with poor human resource management (HRM), and poor ethical, legal and social responsibility (Stone, 2010). Since the mining boom hit the market recently the mining organisations increased their production activities in order to compete among the resource market. However the number of the staff stayed same while the number of projects was tremendously increasing. This lead to enhance health and safety related incidents at work place.Specifically in this case during the downsizing process most experienced staff with extensive safety culture made redundant. This created a big gap in management of health and safety issues in the company. When employees leave, they take valuable process knowledge, customer and supplier re lationships and a host of organizational know-how with them (Schultz and Grimm, 2008). The inexperienced new employees (i. e graduates, overseas staff) have difficulty in implementing the high quality safety standards due to their sparse knowledge about the safety system of the organisation.Therefore increased emphasis on HR management is particularly important to the development of safety culture in the organisation. On the other hand once the crisis in the division was more visible due to increased number of incidents and low quality work the HR department started to take active role in collaboration with upper management. The pro-active recruitment strategy implemented in order to attract more skilled employees. Moreover â€Å"global employee engagement survey† was performed in order to evaluate the current employee’s satisfaction and asses the major HR related issues at that time.This survey added tremendous value to the group to define the major problems in the or ganisation. The HR department in collaboration with upper managers performed well by initiating extensive survey and also by following up the survey results. III. Improvement in HR Strategies Successive HR planning is essential in order to solve any HR issues at the workplace. During the downsizing process HR department has an important role. Chadwick et al. (2004) indicates that downsizing is more likely to be effective in the longer term when accompanied by accompanied by practices that reinforce the contribution of HR to financial success (e. . , extensive communication, respectful treatment of redundant employees and attention to survivors concerns over job security). Levin (2009) identified three broad priorities in Australian businesses: (1) Retention strategies. (2) Downsizing or â€Å"Right sizing† activity will continue. (3) Organisations need to continue to invest in their people. In a downturn economy, HR practitioners need to be emphasising to their organisations that it is necessary to do the right thing for the long-term value and sustainability of the business (Levin,2009).This includes recognising the link between leadership and performance, and hence ensuring that leadership talent is retained, developed and, most importantly, allowed to lead through the tough times (HRL, 2009). Based on the literature survey several strategies are proposed in this section to manage the previously defined critical HR issues: A. Investment in HR systems in the organisation: Especially during the global decisions the HR should be in collaboration with all levels of management.Alignment between the business and human resource management (HRM) strategy is the key factor of success for organisations (Wylie,2005 and Wang and Shyu, 2008). Implementing proactive HRM practices and succession planning programs should be one of the targets. B. Gap Analysis: Clear understanding of the problems is severe in HR practice. In order to manage the ‘survivor syndrom e’ HR should focus on motivation of remaining employees. The department can make detailed gap analysis and survey in order to assess the staff morale and expectations. This should be followed by upper management actions.C. Optimising Human Capital: Mining companies needed to communicate the reasons for staff redundancies and budget cutbacks and engage their staff in decisions going forward in order to generate trust among their remaining workforce so that they could remain competitive once the economy improved. HR should create serious strategies in order to make people connected to the organisation (Dickie and Dwyer, 2010). D. Talent Assessment: The employee talent assessment in collaboration with HR and line managers will address the current skills gap in the organisation.This will also give good understanding about the skills and expectations of the current staff. E. Training and Career Development: Developing a collaborative, cross-industry strategy for training/education al programs and employer-provided training to facilitate the availability of a skilled labour force is one of the retention strategies. Company should actively support and enhance the people skills and relational abilities of all employees through training and development programs (Dickie and Dwyer, 2010).With this perspective well structured graduate and mentoring program also can be attractive especially for the Gen Y workers. F. Focus on improvements in leadership: Training managers to actively manage retention in their areas also adds value. Besides the leadership competencies of the management should be improved ino der to solve the current challenge. Pick et. al (2010) proposes action reflection learning (ARL) methodology as an HR tool to improve the skills of leaders in the organisation. G. Improvement in Health and Safety: The current safety culture should be measured by HR.Sexton et al (2006) describes Safety Attitude Questionnaire (SAQ) as an HR tool which helps to measure the team work climate, job satisfaction, perceptions of management, safety climate, working conditions and stress recognition. Also learning from incidents as well as improved safety system should be managed by HR. On the other hand visible leadership and supervising on sites should be maintained to assist the new employees. H. Growing the Talent Pool: Since it is a big challenge to attract the best employees in the market, employee benefit offerings such as full medical, dental, profit sharing and wellness programs could be effective.Attractive packages in a work culture with a family-oriented atmosphere need to be developed. Recruitment strategies should be improved to persuade the skilled specialists in the market. I. Communication: The mostly effective companies have two-way communication between senior leaders and employees. A good communication plan on how to deliver HR initiatives would be beneficial (Dickie and Dwyer,2010). IV. Conclusion Since mining operations operate wit h a finite resource, often remote locations, require specialised skills, with high capital intensity and are subject to political, social and environmental global issues.Downsizing policies will be choice of the organisations in the market with plunging commodity prices and falling demand (Dickie and Dwyer,2010). Strong HR strategy creating a link between leadership and performance is a key factor to cope with these trends in the resource sector. References Appelbaum, S. H. , A. , Everard, and L. T. S. , Hung. 1999. Strategic downsizing:critical success factors. Management Decision, 37(70): 535-552. http://www. emeraldinsight. com. dbgw. lis. curtin. edu. au Brockner, J. 1992. Managing the Effects of Layoffs on Survivors, California Management Review. (34): 9-27.Cameron, K. S. , D. A. , Whetten, and M. U. , Kim. 1987. Organizational dysfunctions of decline, Academy of Management Journal, 30: 126-38. Chadwick, C. , L. W. , Hunter, and S. L. , Walston. 2004. Effects of Downsizing Prac tices on the Performance of Hospitals, Strategic Management Journal, 25(5):405–427. CME . 2006. Australia Strategic Management Issues Facing WA in 2007 and beyond, Chamber of Minerals & Energy, Perth. Department of Resources Energy and Tourism, Australian Government, 2009. Our people: Demographics, workforce and Indigenous Participation. Enhancing Australia’s Economic Prosperity. ttp://www. ret. gov. au/energy Dickie, C. , and Dwyer, J. 2010. A 2009 perspective of HR practices in Australian mining. Journal of Management Development. 30(4):329-343. Ednie, H. 2004. Innovative solutions for mining’s human resource challenges, CIM Bulletin, 97(1076):9. HRL. 2009. How HR Can Revive to Survive, Human Resources Leader, Chatswood. Kozlowski, W. J. S. ,G. T. , Chao, E. M. , Smith, and J. , Hedlund. 1993. Organizational downsizing: strategies, interventions, and research implications, International Review of Industrial and Organizational Psychology, 8: 263-317.Levin, A. 2 009. HR Priorities in 2009: The Landscape Continues to Change, Brisbane. http://www. astorlevin. com Lee, J. , and J. M. Corbett. 2005. The impact of downsizing on employees’ affective commitment, Journal of Managerial Psychology,21(3):176-199. Pick, D. , K. ,Dayaram and B. Butler. 2010. Regional development and global capitalism:the case of the Pilbara, Western Australia, Society and Business Review, 5(1):99-110. http://www. emeraldinsight. com. dbgw. lis. curtin. edu. au Schultz, R. and M. , Grimm. 2008.Recruitment and Retention Challenges in the Mining Industry, MRC-Business Consulting Services. http://mining. com Sexton, J. B. , R. L. Helmreaich, T. B. Neilands, K. Rowan, K. Vella, J. Boyden. , et al. 2006a. The safety attitudes questionmnaire:Pschometric properties, benchmarking data, and emerging research. BMC Health Services Research, 6(1): 1-44. Sheaffer,Z. , A. Carmeli, M. S. , Revivo, and S. Zionit. 2009. Dwonsizing strategies and organisational performance:a longit udinal study, Management Divison, 47(6):950-974. http://www. emeraldinsight. com. dbgw. lis. curtin. edu. au/Shook, L. V. , and G. Roth. 2010. Downsizings, mergers, and acquisitions –Perspectives of human resource development practitioners, Journal of European Industrial Training. 35(2):135-153. http://www. emeraldinsight. com. dbgw. lis. curtin. edu. au Stone, R. J. (2008) â€Å"Managing Human Resources† 3rd Edition, Brisbane: John Wiley & Sons. Szabla, D. 2007. A multidimensional view of resistance to organizational change: exploring cognitive, emotional, and intentional responses to planned change across perceived leadership strategies, Human Resource Development Quarterly, 18( 4):525-58.Wang, D. and C. , Shyu. 2008. Will the strategic fit between business and HRM strategy influence HRM effectiveness and organisational performance? , International Journal of Manpower, 29(2):92. Wilkinson, S. J. 2008. Work-life balance in the Australian and New Zealand surveying prof ession, Structural Survey, 26(2):120-130. Wylie, J. 2005. The ideal antidote to shrinking margins – doing more with your existing assets and people, Engineering and Mining Journal, 206(6):58.

Allowing for Inflation and Taxation

ALLOWING FOR INFLATION AND TAXATION Q1. Ethan Co is evaluating Project Z, which requires an initial investment of $45,000. Expected net cash flows are $16,000 per annum for two years at today's prices. However, these are expected to rise by 3.7% pa because of inflation. The firm's money cost of capital is 11%. Find the NPV by discounting money cash flows. (MCQ)Years Cash flows ($) Money cash flows ($)0 (45,000) (45,000)1 16,000 Ãâ€" 1.037 16,5922 16,000 Ãâ€" (1.037)2 17,206$(11,202)$(13,000)$16,079$(16,079)(2 marks) Q2. Philip Co.'s selling prices ; variable costs of construction are $200,000 ; $100,000 respectively and are in current price terms before allowing inflation of 3%/annum on selling price ; 4%/annum on variable cost. Fixed cost for the year is $70,000 before inflation of 2%/annum. Calculate the taxable cash flows for year 2 and fill in the table given below. (FIB)3714752222500$ (2 marks) Q3. A project has the following cash flows before allowing for inflation. The company's money discount rate is 13.5%. The general rate of inflation is expected to remain constant at 5%. Evaluate the NPV by using real cash flows and real discount rates (MCQ)Year Cash flow ($000)0 (600)1 2402 500$31,000$36,300$51,000$53,500(2 marks) Q4. GW Co. is expecting a net of tax receipt of $8,000 (in real terms) in one year's time. If GW Co. expects inflation to increase, what impact will this have on the present value of that receipt? (MCQ)ReduceNilCannot sayIncrease(2 marks) Q5. Which of the following about the inflation values included in the nominal cost of capital is correct?The expected general inflation suffered by the investorsThe previous general inflation suffered by the investorsIt is specific ; historic to the businessIt is expected ; specific to the business(2 marks) Q6. DC Co. has a 31st December year end ; pays corporation tax at a rate of 24%, 12 months after the end to which the cash flow relates. It can claim tax allowable depreciation at a rate of 25% reducing balance. It pays $3m for a machine on 31st December 20X1. DC Co.'s cost of capital is 10%.At cost of capital 10%, what is the present value on 31st December 20X1 of the benefit of the first portion of tax allowable depreciation? (MCQ)$750,000$163,620$180,000$148,680(2 marks) Q7. Ghost Co. needs to have $400,000 working capital immediately for the three-year project. The amount will stay constant in real terms. Inflation is running at 7% per annum, and Ghost Co.'s money cost of capital is 14%. What will be the net present value of working capital? Give answer to the nearest number. (FIB)3708407112000$ (2 marks) Q8. The investment is $200,000 ; the capital allowances will be calculated on the basis of 25% reducing balance basis. The tax rate is 27% which will be paid in arrears. Calculate the capital allowances for year three when the project life is four years? (MCQ)$13,500$10,125$7,594$22,781(2 marks) Q9. Joseph a project manager plans to invest $500,000 in a new project. His company pays a corporation tax of $28% per annum with tax liability settled in the year in which it arises. The tax allowable depreciation can be claimed on the cost of the investment on a straight line basis over the projects life of four years. What will be the balancing charge/allowance for the company? (MCQ) $125,000 (Balancing Charge)$360,000 (Balancing Allowance)$360,000 (Balancing Charge)$140,000 (Balancing Allowance)(2 marks) Q10.The following information relates to two machines:Machine 1 Machine 2Investment $100,000 $50,000Tax allowable depreciation 25% Reducing Balance 25% Reducing BalanceProject Life 2 years 2 yearsScrap value $50,000 $50,000Capital Allowance start Year 0 Year 1The corporation tax rate is 30%. State whether Balancing Allowance or Charge will arise for Machine 1 ; Machine 2. (MCQ)M1 Balancing Charge / M2 Balancing AllowanceM1 Balancing Allowance / M2 Balancing ChargeM1 ; M2 Balancing ChargeM1 ; M2 Balancing Allowance(2 marks) Q11. A project has the following projected cash inflows:Year 1 $50,000Year 2 $75,000Year 3 $105,000Working capital is required to be in place at the start of each year equal to 5% of the cash inflow for that year. Cost of capital is 8%. What is the present value of the working capital? (FIB)3714751905000$ (2 marks) Q12. A company's expected sales for the new venture to be 10,000 units per year. The selling price is expected to be $5 per unit in the first year, inflating by 4% per year over the three year life of the project. Working capital equal to 8% of annual sales is required and needs to be in place at the start of each year. Calculate the working capital increment needed in year 2? (MCQ)$(4,160)$(160)$4,480$0(2 marks) Q13. Tec Co. is planning to invest in a three-year project having following details: Revenue for year 1 $150,000, year 2 $175,000 & year 3 $120,000. 12% of sales will be required as working capital at the start of each year end. Calculate incremental working capital for year three? (FIB)3714752222500$ (2 marks) Q14. Working capital of each year is 3% of sales which will be required at the start of each year. The sales will inflate by 2% per year and the sales are as follows:Year 1 $300,000Year 2 $445,000Year 3 $267,700Calculate Present value using cost of capital of 4%. (MCQ)$(4,271)$5,023$7,281$(1,147)(2 marks) ALLOWING FOR INFLATION AND TAXATION (ANSWERS) Q1. DMoney cash flows ($) Discount rate (11%) Present value ($)(45,000) 1 (45,000)16,592 0.901 14,95017,206 0.812 13,971NPV (16,079) Q2. $31,000Costs Inflation Year 2 ($000)Sales Revenue 200 Ãâ€" (1.03)2 212Variable Cost 100 Ãâ€" (1.04)2 (108)Fixed Cost 70 Ãâ€" (1.02)2 (73)Taxable cash flows 31 Q3. CReal rate: [(1+ 13.5%) à · (1+ 5%)] – 1 = 8%Year Cash flow ($000) Discount factor 8% Present value ($000)0 (600) 1 (600)1 240 0.926 2222 500 0.857 429NPV 51 Q4. BHigh expectation of inflation will have following effects:Higher nominal discount rateHigh expected nominal cash flowExact cancellation of each other Q5. AThe inflation included in the nominal cost of capital is required by the investors to compensate them for the loss of general purchasing power their money will suffer in the future as a result of investing in the business. Q6. $163,620The asset is purchased on 31st December 20X1, so the first portion of tax allowable depreciation is accounted for on the date (as this the year-end). The amount of depreciation would be $3m Ãâ€" 25% = $750,000.Claiming this allowance will save ($750,000 Ãâ€" 24 %=) $180,000 tax when it is paid one year in arrears hence the $180,000 Ãâ€" 0.909 (DF 10%) = $163,620 Q7. $ – 138,472The working capital required will inflate year on year, then the inflated amount will be returned at the end of the project.Year Cash flow Increment (7%) Discount Factor (14%) Present Value0 (400,000) (400,000) 1 (400,000)1 428,000 (28,000) 0.877 (24,556)2 457,960 (29,960) 0.769 (23,039)3 0 457,960 0.675 309,123NPV -138,472 Q8. CYear Working Capital Allowance Tax Benefit1 (200,000 Ãâ€" 25%) 50,000 Ãâ€" 27% 13,5002 (150,000 Ãâ€" 25%) 37,500 Ãâ€" 27% 10,1253 (112,500 Ãâ€" 25%) 28,125 Ãâ€" 27% 7,5944 84,375 Ãâ€" 27% 22,781Balancing Allowance/Charge (Year 4)200,000 – (50,000+37,500+28,125) = 84,375 (Balancing allowance) Q9. B$500,000 à · 4 years = $125,000$125,000 Ãâ€" 28% (tax rate) = $35,000$35,000 Ãâ€" 4 years = $140,000$500,000 – $140,000 =$360,000 (Balance Allowance) Q10. BMachine 1Year 0 100,000 Ãâ€" 25% 25,000 Ãâ€" 30% 7,5001 75,000 Ãâ€" 25% 18,750 Ãâ€" 30% 5,6252 100.000 – (25,000+18,750) = 56,250 – 50,000 = 6,250 6,250 Ãâ€" 30% 1,875 (B.A)Machine 2Year 0 1 50,000 Ãâ€" 25% 12,500 Ãâ€" 30% 3,7502 50,000 – (12,500) = 37,50037,500 – 50,000 = (12,500) (12,500) Ãâ€" 30% (3,750) (B.C) Q11. $ -868Year Cash flow ($) Increment (5%) Discount factor (8%) Present value ($)0 2,500 (2,500) 1 (2,500)1 3,750 (1,250) 0.926 (1,158)2 5,250 (1,500) 0.842 (1,263)3 0 5,250 0.772 4,053-868 Q12. BYear Selling price inflation (4%) Working capital ($) (8%) Increment (5%)0 4,160 (4,160)1 $5.2 Ãâ€" 10,000 = 52,000 4,320 (160)2 $5.4 Ãâ€" 10,000 = 54,000 4.480 (160)3 $5.6 Ãâ€" 10,000 = 56,000 4,4800 Q13. $14,400Year 0 1 2 312% of Sales revenue $18,000 $21,000 $14,400Required WC at end 18,000 21,000 – 18,000 21,000 – 14,400 Incremental (18,000) (3,000) 6,600 14,400 Q14. DYear Inflated Sales ($) Working Capital ($) Incremental WC ($) Discount Factor (4%) Present value ($)0 9,180 (9,180) 1 (9,180)1 306,000 13,620 (4,440) 0.962 (4,271)2 454,000 8,190 5,430 0.925 5,0233 273,000 8,190 0.889 7,281NPV (1,147)