Trends Of Energy Harvesting Introduction - 1468 Words

Trends of Energy Harvesting Introduction Wireless sensor network Wireless sensor networks are the networks that gather information such as environmental information, which there are numbers of applications of WSN such as healthcare, building monitoring, forest fire, smart home etc. WSN is capable of sensing, processing and communicating independently. However, as most of the sensor nodes are powered by non-rechargeable battery, the limitation of energy supply has considerably reduced the lifetime of the sensor network. Hence, new designs of sensor node network and energy efficient MAC (Media Access Control) and protocols for long term autonomous monitoring wireless sensor network has become the next vision. The designing of WSN has become more and more challenging, as the size of the nodes kept shrinking and the need of reducing power consumption. Duty cycle allows the node to gather data and transmit with less energy consumption, but sometimes that also inducted delays. A higher current will be drawn by the sensor node when it is awake, hence duty cycle has been introduced to reduce the energy consumption of the node. An average ultralow power microcontroller consumes 51ÃŽ ¼A/MHz in transceiving mode and 0.5ÃŽ ¼A in standby mode. Some WSN monitor slow environment changes which only require a low duty cycle and hence a power requirement. For those applications, the WSN nodes can be in sleep mode for most of the time and only wakes up when it is scheduled to transmit/receiveShow MoreRelatedHuman Energy Harvesting Using Piezoelectric Transduction1991 Words   |  8 Pages Human energy harvesting using piezoelectric transduction Tanya Srivastava Dept. of Electrical Computer Engineering University of Missouri Columbia, MO, USA tanyasrivastava@mail.missouri.edu Abstract— A microelectromechanical (MEMS) based bimorph structure has been designed for harvesting the human energy through walking motion (here). The torque obtained from the walking motion results in the generation of some energy by utilizing the piezoelectric property of PZT-5H. The simulationRead MoreBio-oil Production with Algae1640 Words   |  7 PagesIntroduction to Bio-oil production with Algae What is Bio-Oil? 1. Introduction to Bio-Oil and Algae strains Bio-Oil is an organic fuel that contains energy that is made from natural living organisms. They are produced from lipids which are merged with other ingredients which chemically produces Bio-Oil. Fossil fuels are generally easier to harness but it is produces a lot of carbon emission which is greatly detrimental to the health of the environment. Thus, the idea of Bio-fuel is introduced asRead MoreThe Sustainability Issues Facing The Hospitality Sector1674 Words   |  7 PagesIntroduction Within the service sector, hospitality industry is a broad category of fields that includes event planning, lodging, cruise line, theme parks, transportation and other fields with the industry of tourism. The industry greatly depends upon the availability of disposable income and leisure time. Hospitality industry is a multi-dollar industry with hospitality units such as hotel, amusement parks and restaurants. The hospitality units consist of multi groups such as direct operations (housekeepersRead MoreWaste Management : The Largest Waste Handling Company1507 Words   |  7 PagesIntroduction In reading this case study, I learned that a company called Waste Management is the largest waste handling company in the world and pretty much one of its kind dominating the industry. In spite of its 20 million customers and 273 municipal landfills, it also faces serious changes and challenges of current events. There is also a need for waste companies to recycle and manage discarded computer monitors, other electronic waste that leaks lead, mercury, and hazardous materials when improperlyRead MoreDesign And Modelling Of Three Port Converters For Solar Enery Systems1163 Words   |  5 Pagesprovides the power balance in the system. Moreover, the energy stored in the leakage inductance of the transformer can be utilized to achieve zero-voltage switching for all the primary-side switches. Experimental results verify the feasibility and effectiveness of the developed Full Bridge-TPC. Index Terms—FB-TPC, dc grid, full-bridge three-level (FBTL), PV System I. INTRODUCTION Renewable power systems, which are capable of harvesting energy from, for example, solar cells, fuel cells, wind, andRead MoreThe Vision Of Pavegen By Laurence Kemball Cook Provides A Multifunctional Flooring System Essay1690 Words   |  7 PagesIntroduction The company founded in 2009 by Laurence Kemball-Cook provides a multifunctional flooring system. The vision of Pavegen is to redefine sustainability in the fabricated environment, with the formation of a spearheading flooring innovation that creates power from footsteps and captures information. Urban areas are developing at a rate of 1.5 million individuals consistently and by 2025, up to 40 urban communities will have a populace more prominent than 10 million.  The innovation canRead MorePestel Factor Affecting the Brewing Industry1634 Words   |  7 PagesanalysisOne tool to analyze the broad macro-environment is the PESTEL analysis. In the PESTEL analysisenvironmental influences are categorized into political, economical, social, technological,environmental and legal aspects. It helps to identify how future trends might influence anorganization and furthermore, to identify the key drivers of change to create scenarios for thepossible future.Political factorsThere is an overall decline of consumption of Beer in Europe as many traditional key markets havebeenRead MoreMahindra E20 Case analysis1636 Words   |  7 Pagesï » ¿ Contents I. Introduction II. SWOT Analysis III. Marketing Mix Strategy of Mahindra E20 IV. Market Share and Sales Analysis V. Conclusion Introduction: Mahindra e20, previously called Reva NXR, it is an urban electric car hatchback, manufactured by Mahindra Reva Electric Vehicles. E20 is the successor of REVA G-Wiz successor and was developed by basing REVA’s technology. E20 was launched in India in March 2013 at a price range of Rs 6.5 lakh to Rs 8.5 lakhRead MoreWater And Sanitation1430 Words   |  6 Pages1. INTRODUCTION Water is one of the most essential elements in life. Millions of individuals around the world are facing water complications and are struggle to keep safe water for their daily basic needs. An access to water and sanitation is essential to achieve one of the Millennium Development Goals, include poverty improvement, hunger and lack of nutrition which results in lower rate of child mortality, increase gender equality and providing more chance for education and ensure environmentalRead MoreSeat Availability System Using Internet Of Things1579 Words   |  7 Pagesserver through WIFI module along with the microcontroller and then the collected data is analysed. Data is then formatted appropriately and displayed to the admin. Keywords: Internet of things (IoT); coliseums; piezoelectric sensor; Wi-Fi module. INTRODUCTION A reliable system is an urgency in today’s epoch in order to detect any unauthorized entry in the coliseums. The number of such incidents are increasing rapidly day by day. A low cost pressure sensing, real-time, reliable, communicational

`` A Modest Proposal `` The Great Social Mobility...

All things pass, and it seems the American Dream, this image of the United States being a land of opportunity, is slowly fading away as well. Those roads of gold have corroded and Lady Liberty’s torch is flickering. But maybe I’m wrong, and this inner pessimism has gotten the better of me. Maybe the American Dream is alive and well? We’ve elected a billionaire deemed a bigot and a misogynist as our next president. Our unsustainable social security system is on a path to extinction, and social mobility has come to a screeching halt. Oh how this land of opportunity has opened so many possibilities for the collapse of our nation. As Ehrenreich will demonstrate, the great social mobility associated with the American Dream is a correlation that no longer proves to be true. And though Swift’s discussion in â€Å"A Modest Proposal,† deals with the plight that plagues the nation of Ireland, it highlights the point that the common people are suffering with n o voice to express their struggles, but rather only with the authorities to remedy the pain that they themselves do not experience, something the American public is dealing with as well, since our voices do not seem to be heard at times as well. This is only one of only the many reasons why the American Dream is faltering, and these readings are all pointing to the American Dream being a faà §ade now, a nice veil to hide the harsh reality that America is facing today. Swift’s piece may seem out of place in a topic like the AmericanShow MoreRelatedPagbabago Ng Klima8154 Words   |  33 PagesDivine Word College Vigan, City A TERM PAPER Facts About Alzheimers Disease (AD) Presented to: In partial fulfillment of the Course requirement of the subject SOCIAL SCIENCE (General Psychology) Presented by: TABLE OF CONTENTS TITLE PAGE i ACKNOWLEDEGMENT ii DEDICATION III I.INTRODUCTION A. Statement of the Problem B. Importance of the Study C. Scope and Limitations D. Definition of Terms E. Methodology II. PRESENTATION AND ANALYSIS A. B. C. D. E.Read MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesand Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric Sandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical Thinking and Other Unnatural Acts: Charting the Future of Teaching the Past Sharon Hartman Strom, Political Woman: Florence Luscomb and the Legacy of Radical Reform Read MoreI Love Reading Essay69689 Words   |  279 Pagesnew idea, by an individual or a set of people by launching an enterprise de novo or diversifying from an existing one (distinct from seeking self employment as in a profession or trade), thus to pursue growth while generating wealth, employment and social good’. Methodology: The methodology adopted in preparing this report is based on one-on-one interviews with one hundred and ï ¬ fty ï ¬ ve entrepreneurs from diverse backgrounds, in selected cities across India, as well as collecting information from consultationsRead MoreBrand Building Blocks96400 Words   |  386 Pagesretailers are now collecting vast amounts of information and developing models to use it. As a result, there is an increasing focus on margins and efficient use of space. Suppliers, particularly those in the third or fourth market-share position with only modest loyalty levels, are exposed to harsh pressure to pro vide price concessions. A decade ago, private-label brands were largely limited to low-quality, low-price products unsupported by effective packaging or marketing. Given these characteristicsRead MoreDeveloping Management Skills404131 Words   |  1617 PagesScale 103 Scoring Key 103 Comparison Data 103 2 MANAGING PERSONAL STRESS 105 SKILL ASSESSMENT 106 Diagnostic Surveys for Managing Stress 106 Stress Management Assessment 106 Time Management Assessment 107 Type A Personality Inventory 108 Social Readjustment Rating Scale 109 Sources of Personal Stress 111 SKILL LEARNING 112 Improving the Management of Stress and Time 112 The Role of Management 113 Major Elements of Stress 113 Reactions to Stress 114 Coping with Stress 115 Managing StressRead MoreContemporary Issues in Management Accounting211377 Words   |  846 PagesContemporary Issues in Management Accounting This page intentionally left blank Contemporary Issues in Management Accounting Edited by ALNOOR BHIMANI 1 Great Clarendon Street, Oxford ox2 6dp Oxford University Press is a department of the University of Oxford. It furthers the University’s objective of excellence in research, scholarship, and education by publishing worldwide in Oxford New York Auckland Cape Town Dar es Salaam Hong Kong Karachi Kuala Lumpur Madrid Melbourne MexicoRead MoreOrganisational Theory230255 Words   |  922 Pagescontribute to our understanding of organizations. Professor Tomas Mà ¼llern, Jà ¶nkà ¶ping International Business School, Sweden . McAuley, Duberley and Johnson’s Organizational Theory takes you on a joyful ride through the developments of one of the great enigmas of our time – How should we understand the organization? Jan Ole Similà ¤, Assistant Professor, Nord-Trà ¸ndelag University College, Norway I really enjoyed this new text and I am sure my students will enjoy it, too. It combines rigorous theoreticalRead MoreExploring Corporate Strategy - Case164366 Words   |  658 PagesECS8C_C01.qxd 22/10/2007 11:54 Page 600 600 Guide to the main focus of cases in the book Introduction to strategy Business environment: general Five forces analysis Capability analysis Corporate governance Stakeholder expectations Social responsibility Culture Competitive strategy Strategic options: directions Corporate-level strategy International strategy Innovation and Entrepreneurship Strategic options: methods Strategy evaluation Strategic management process Organising ResourcingRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesManagement Skills 8 †¢ Effective versus Successful Managerial Activities 8 †¢ A Review of the Manager’s Job 9 Enter Organizational Behavior 10 Complementing Intuition with Systematic Study 11 Disciplines That Contribute to the OB Field 13 Psychology 14 †¢ Social Psychology 14 †¢ Sociology 14 †¢ Anthropology 14 There Are Few Absolutes in OB 14 Challenges and Opportunities for OB 15 Responding to Economic Pressures 15 †¢ Responding to Globalization 16 †¢ Managing Workforce Diversity 18 †¢ Improving Customer ServiceRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesIntelligence Journey CASE STUDY II-4 Mining Data to Increase State Tax Revenues in California CASE STUDY II-5 The Cliptomaniaâ„ ¢ Web Store: An E-Tailing Start-up Survival Story CASE STUDY II-6 Rock Island Chocolate Company, Inc.: Building a Social Networking Strategy CASE STUDY III-1 Managing a Systems Development Project at Consumer and Industrial Products, Inc. CASE STUDY III-2 A Make-or-Buy Decision at Baxter Manufacturing Company CASE STUDY III-3 ERP Purchase Decision

Lesson Plans for Eid al Adha--a Muslim Holiday Celebration

Eid al Adha is perhaps the most joyful of Muslim holidays. Coming at the end of the Hajj, it is a family celebration involving gift giving and gathering as a family. This part of the unit introduces the core belief’s of Islam, the specifics of Eid al Adha, and celebrates the cultural differences of two cultures. If you have a Mosque in your community, I would suggest contacting them to find a speaker. Or, you can invite a Muslim that you know to come and speak about how their family celebrates Eid al Adha. They will be thrilled that you recognize the importance of this festival. Day 1: An introduction to Islam and to the Festival Objective: Students will be able to identify Ibrahim, Ishmael and Eid al Adha. Procedure: Do a KWL chart: What do you know about Islam? You students are likely to know very little, and it may negative. How you respond to that will have to do with the ability of your students: You can find majority Muslim countries on a map. You can find pictures on Google Images. Tell the following stories: Muslims believe that many years ago God, or Allah, sent an angel to a man named Mohammed who lived in Mecca in what is not Saudi Arabia. The angel gave Mohammed a holy book called the Koran that told them what God wanted from people. Mohammed is called a prophet, because he brought the word of God to the people of the Middle East. The people who believe the writings of the Koran are called Muslims and the religion is called Islam, which means â€Å"Submission,† or to obey God. Muslims believe that they need to obey God by reading the Koran and doing what it tells them. What they should do is defined by five pillars: Pillar One: Shahadah (Declaration of Faith) â€Å"There is no God but Allah and Muhammad is His Prophet†Pillar Two: Salat (Prayer) Muslims pray at least 5 times a day.Pillar Three: Zakat (Almsgiving)Pillar Four: Sawm (Fasting,) which goes for thirty days during the month of Ramadan.Pillar Five: Hajj (Pilgrimage) Every Muslim hopes to make the pilgrimage to Mecca during the Hajj in their lifetime. Eid al Adha: This festival, which comes at the end of the Hajj, remembers an event in the life of Ibrahim, which is the Arabic name for Abraham. Ibrahim was chosen by Allah to share the word of the Unity of God. He had a single son, Ishmael. The Koran tells the story of how Ibrahim was commanded by God to take his son, Ishmael, to the mountaintop and there to sacrifice him to Allah. Allah wanted Ibrahim to prove to him that he truly was obedient. Ibrahim took his son to the mountain with a heavy heart. He built a fire. He bound Ishmael. As he was about to kill his son, Allah sent Gibril, a messenger angel, to stop him. He brought the message that by being obedient, Ibrahim had truly made a sacrifice. Muslim people gather in the Mosque to remember Ibrahim’s sacrifice. They gather in their homes later to feast and to share gifts. Evaluation: Make the following cards for your word wall: Allah, Islam, Mohammed, Eid al Adha, Ibrahim, Ishmael. Identify the Cards: Mohammed is the Prophet of Allah. Islam is the name of the religion of those who believe in the teachings of Mohammed and the Koran Eid al Adha is a family celebration. Ibrahim was the faithful servant of Allah Ishmael was Ibrahim’s son. After putting them on the wall, ask them to identify: Point to the name of the prophet, etc. Day 2: Zakat (or Alms Giving) Objective: Students will understand that generosity is a value of Islam, by identifying gift giving as a practice of Zakat, or Almsgiving. Procedure: Read the book Aminah and Aisha’s Eid Gifts. Questions: To whom did Amina give gifts? Why did they give gifts? Activity: Coloring Pages Have the children color several packages and label to whom they would give the gifts. Evaluation: Ask students what it means to be generous. Day 3: Symbols and Not Images Objective: Students will identify the symbols of the star and crescent with Islam. Procedure: Review The Story of Eid al AdhaThe five pillars.The Word Wall. The Crescent and Star: Copy the coloring page on to transparencies, one for each each child (or reduce, and run two per sheet.) Distribute colored markers, either permanent or transparency, and have the students color the crescent and star. Cut around them and mount in the window. Day 4: A Taste of Islam Objective: Students will name Kheer as a traditional Middle Eastern food, served in many Islamic countries. Procedure: Prepare as much of the Kheer Recipe ahead of time as possible. Save heating and the addition of spices for school. Add spices and heat the Kheer in the school microwave. Serve individual portions. Discuss taste, when you would eat the Kheer, and find out whether students do or do not like it.

The Fight to Vote Essay - 1312 Words

Many women and African American men had long dreamed to have the right to vote. In many states, they could only vote if their state allowed them the privilege. The dedicated men and women fought for their right to vote in the Civil Rights Movement in the early and mid 1900s. Congress passed the Fifteenth Amendment and the Voting Rights Act to give African Americans the rights to vote. It would have not occurred if the Civil Rights Movement had not taken place. The Nineteenth Amendment would not have occurred either if not for the Civil Rights Movement. The freedom to vote is now held by a majority because of the fight by the people involved in the Civil Rights Movement, and the African Americans and women who fought for their right to†¦show more content†¦(Carter n. p.) According to UXL Encyclopedia of U.S. History the Southern Christian Leadership Conference, founded by Martin Luther King, Jr., planned the march. (Benson, Brannen, and Valentine, 1639) Martin Luther King, J r. encouraged Christian morals, liberty and nonviolent resistance. (305) Recorded in the History Reference Center Martin Luther King, Jr., John Lewis, and John Doar struggled to remove the discrimination of blacks from voting. (Wermiel n. p.) Issues and Controversies in American History states that Lucretia Mott and Elizabeth Candy Stanton put together the first women’s suffrage movement and fought for women’s rights to vote. (Kauffman n. p.) Although a hard time for many people, the Civil Rights Movement became essential for voting equality. The African Americans dealt with a major amount of torture throughout their fight for the right to vote. Stated in the book, Selma and The Voting Rights Act, although Abraham Lincoln declared the slaves free with his Emancipation Proclamation, the Thirteenth Amendment made slavery unlawful. The Fifteenth Amendment, added to the Constitution in 1870, gave voting rights to all male citizens of any ethnicity. (Aretha, 11) According t o History Reference Center, it also made it illegal to deny a person the right to vote because of their race. (Wermiel n. p.) Selma and The Voting Rights Act mentions that in 1876, the United States Supreme Court ruled that the FifteenthShow MoreRelatedWomen s Rights During The 19th Amendment1414 Words   |  6 Pagesright to vote when the 19th amendment got ratified in the year 1920. Before the 19th amendment, only 4 states gave women the right to vote. The western states gave women the right to vote so that more people could come to their states. The women suffrage was run by strong women. Two of the women were Susan B. Anthony and Elizabeth Cady. The women got the right to vote because they have been fighting for their rights since 1775, women were striking for their rights at their job to so that they canRead MoreEssay On Vote In Canadian Government843 Words   |  4 PagesIn Canadian government it best to have legislators who do not vote their own interests and they vote the interests of their constituents. If legislators vote in their own interests they could be going against their own parties or the constituents that voted them in. Even if they know a lot about the subject they should still keep their interests out of their decisions and keep the interests of their constituents. Legislators that vote their own interests might even be going against the party policiesRead MoreWomen s Rights By Susan B. Anthony Essay1422 Words   |  6 Pagespolitical polemic since the beginning of time, having to fight for things such as the right to vote. The Declaration of Independence was signed in 1776, recognizing us as The United States of America and giving us our first official election in 1789. At the time only rich white males over the age of 21 who owned property could vote, totaling up to only 6% of the U.S. population. This began the long journey for women fighting for their right to vote. Susan B. Anthony: A Biography of a Singular FeministRead MoreThe Struggle For Freedom And Equality1621 Words   |  7 Pagesright to vote in all elections. This granted all American women political freedom and started a movement to end prejudice against females. Before the amendment was ratified women were prohibited from jury service, public speaking, holding office, and attending college (Nineteenth Amendment 1). The 19th Amendment was one of the most influential turning points in history; it has led women across the country to fight for freedom and equality. Countless women dedicated their lives to the fight for justiceRead MoreEssay about The History of the Women’s Suffrage Movement977 Words   |  4 Pages or the crusade to achieve the equal right for women to vote and run for political office, was a difficult fight that took activists in the United States almost 100 years to win. On August 26, 1920 the 19th Amendment to the Constitution of the United States was ratified, declaring all women be empowered with the same rights and responsibilities of citizenship as men, and on Election Day, 1920 millions of women exercised their right to vote for the very first time. The women’s suffrage movementRead MoreWomen s Suffrage Movement : Women1440 Words   |  6 Pagesnot given the rights they have today and were being mistreated, but because of a few brave women who gave up their lives to fight for what they knew was right, this all changed. Many of these women were educated and brave, but were still denied their rights. Women have suffered through this long battle to get what they knew they deserved and took time out of their lives to fight for what they believed in, which was to have a voice. Women wanted to get the same respect that men were given. The women’sRead MoreFreedom On My Mind Expressed A Sad Struggle Against Segregation923 Words   |  4 Pages Freedom on my mind expressed a sad struggle against segregation and unjust in the Mississippi and how a brave many stood to fight. The straw boss who was in charge of the fields would say â€Å"The kids are already too big for school† to keep black children out of school an d work them. One main freedom rider that stuck out to me was how Endesha Ida Mae Holland who was working for a white family and at the very young age of 11 was sexually assaulted. It would be appalling, girls were being raped by whiteRead MoreWhy Voting Is Important?1268 Words   |  6 Pagesthat were well worth the fight. America succeeded from Britain in 1776 after the American Revolution and became the start of what we know today, a democratic nation with strong morals and ideologies. Many wars were waged, some necessary some not, to create our great nation. Voting in America started on January 7, 1789 during the first presidential election. In no way would this vote be credible in today’s society due to the fact only wealthy, white, men were able to vote. Shocking, right? Not onlyRead MoreWomen s Suffrage Movement : Women1440 Words   |  6 Pagesnot given the rights they have today and were being mistreated, but because of a few brave women who gave up their lives to fight for what they knew was right, this all changed. Many of these women were educated and brave, but were still denied their rights. Women have suffered through this long battle to get what they knew they deserved and took time out of their lives to fight for what they believed in, which was to have a voice. Women wanted to get the same respect that men were given. The women’sRead MoreA Womens Right to Vote Essay758 Words   |  4 PagesWomens Right to Vote August 26, 1920 was perhaps one of the greatest victories of the century for women. Now when the polls open women and men stand next to each other and cast a vote that holds the same importance. Every person should remember the time and effort it took to get here as they approach the poll booth. There was a struggle to over come and that struggle was won. The landmark acceptance of the Nineteenth Amendment changed the way of life in American forever. We were sixteen

Looking at THE MATRIX Films Free Essays

When Robert Gibson created the science-fiction subgenre known as â€Å"cyber-punk† in the novel NEUROMANCER most people had high hopes for this literary movement. This was because the concept of a technologically advanced corporatist dark future had a sense of realism that STAR TREK and STAR WARS missed. Yet, cinematic endeavors in cyber-punk never truly succeeded. We will write a custom essay sample on Looking at THE MATRIX Films or any similar topic only for you Order Now Then, along came THE MATRIX which remains one of the most brilliant of the realistic science-fiction films ever devised. Created by Larry and Andy Wachowski, the plot of THE MATRIX centers on a world where humans live in an internal pseudo-reality world where life is crafted to perfection. When the hero, Neo, discovers this he launches a rebellion against the machines that have placed humans into a suspended animation sleep. At the core of this rebellion is the theme of the film: if reality is not reality then does it have any value? This can be seen as a metaphor for a number of ways in which humans numb themselves into alternative realities whether it is drugs, videogames, consumer culture et al. As such, THE MATRIX was the right movie for the right time and it has become a science-fiction masterpiece with millions of fans. It would be difficult to discuss THE MATRIX without discussing the world in which the story takes place. (That is, THE MATRIX itself) Probably the most difficult aspect of creating science-fiction is making a believable world. Often, science-fiction crafts worlds that while entertaining simply aren’t believable. This detracts greatly from the ability for the film to work. In THE MATRIX, we have an incredibly believable world because the â€Å"the world† exists almost exclusively in the mind. As such, the viewer  becomes drawn into the story because there exist some credibility to the fact that the world of THE MATRIX could actually exist. This is the brilliance of THE MATRIX and what makes it such a classic work. THE MATRIX REVOLUTIONS is the third film in THE MATRIX TRILOGY (The less said about the second film the better) and it is a sweeping action-adventure film that seeks to bring a final conclusion to the series. The goal of the film is the same as the original film: dissolve alternative reality and bring humans to their original state. This is what makes THE MATRIX REVOLUTIONS such an excellent film. It centers on the notion of revolutionary struggle for a good cause. In a way, one could even see parallels to the American Revolution and other colonial liberation struggles and struggles against totalitarianism. As such, THE MATRIX REVOLUTIONS becomes a thrilling and engaging film that taps into the natural human sentiment to be free. Yes, it takes place in a fantastic world but this does not make the film any less â€Å"real’. Well, perhaps this is not 100% accurate. If there ever was a major flaw found in THE MATRIX REVOLUTIONS it would be that the world of the story deviates from the earthen realness of the original film and delves into the â€Å"space opera† genre. There is nothing inherently wrong with this approach although it does make the themes of the film less striking. However, the themes of â€Å"what makes a human† remain as the central focus of the film never deviates from the human struggle for self-actualization. That is a powerful theme no matter how it is presented. Personally, I found the first film in the trilogy to be a brilliant exercise in science-fiction mainly because its mix of realism and surrealism made the film a unique experience. The shift to action-adventure in the third film was somewhat disappointing but the film was still a quality work. Ultimately, it is the themes that appealed to me the greatest and this is why I consider these two films seminal works in the science-fiction genre. Bibliography Hanley, Richard. (2006) â€Å"The Philosophy of THE MATRIX.† Retrieved April 15, 2008 from  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.onwardoverland.com/matrix/philosophy.html#reflect Takle, Brian. (2006) THE MATRIX REVOLUTIONS EXPLAINED. Retrieved April 15,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   2008, from http://wylfing.net/essays/matrix_revolutions.html How to cite Looking at THE MATRIX Films, Essay examples

Corporate Accounting Financial Year Ending

Question: Discuss about the Corporate Accounting for Financial Year Ending. Answer: Problem 1 Introduction The following paper is a case study of a company named Black Hole Ltd. The study will be based on the comprehensive know- how of corporate accounting. It consists of preparation of final accounts of the company for the year ending June 30, 2018. For this, statement of profit loss and other comprehensive income will be presented. After that, statement of financial position and statement of equity will also be adjoined. All the final accounts will be based on the standards and requirements given by AASB 101 (Australian Accounting Standards Board). AASB requirements for corporate accounting Australian Accounting Standards Board gives prescribed rules and regulations regarding presentation of final accounts of a company. It gives a standard format according to which all the statements of a companys final position at the end of each financial year should be presented. This ensures that accounts of a company for this year are comparable with those of previous years accounts. Not only this, availability of common standards for all the companies also help in comparing books of accounts of two different countries (Rahman, 2013). There is a list of mandatory requirements along with various sections that are asked by the Australian Accounting Standards Board in context of corporate accounting. Few of them that will be used in preparation of final accounts are discussed below. First rule is about headings of the statements of final accounts. According to paragraph 51, 99 and 103 of Australian Accounting Standards Board, companies should give an appropriate heading for each statement which must comprise the name of the company, name of the type of statement and the year to which that statement belongs. In this paper, it is required that expenses must be classified by function. For example, administration overheads, selling and distribution overheads, operating overheads, etc. According to paragraph 104 of Australian Accounting Standards Board, if a company decides to follow this, then it has to present additional details including nature of expenses, depreciation/ amortisation overheads, employees benefits overheads, etc. (Bennett, Bradbury, Prangnell, 2006) Besides above stated rules and requirements, references related to AASB 101 are given side by side (Deegan, 2012). Statement of profit loss and other comprehensive income BLACK HOLE LTD. Statement of profit loss and other comprehensive income for the year ended June 30, 2018 Particulars Amount (in $) Referencing from AASB 101 Revenue 825,000 82 (a) Cost of sales (450,000) 85, 103 Gross profit 375,000 85, 103 Other income1 6,000 85, 103 Administrative expenses2 (236,300) 85, 103 Other expenses (10,000) 85, 103 Finance cost (28,700) 85 (b) Profit before income tax 106,000 85, 103 Income tax expense 50,400 82 (d) Profit for the year 55,600 81 A (a) Other comprehensive income Items that will not be re- classified to profit or loss 82 A (a) Gain on revaluation of land 25,000 82 A (a) Gain on revaluation of buildings 30,000 82 A (a) Income tax related to items that will not be re- classified to profit or loss (16,500) 91 (b) Other comprehensive income for the year after tax 38,500 81 A (b) Total comprehensive income for the year 94,100 81 A (c) Working notes: Other income- Particulars for other income Amount (in $) Interest received 2,500 Dividend received 3,500 Total other income 6,000 Administration expenses- Calculation for administration expenses Amount (in $) Total administration expenses 265,000 Less: interest paid (28,700) Administration expenses 236,300 Statement of financial position BLACK HOLE LTD. Statement of financial position as at June30, 2018 Particulars Amount (in $) Referencing from AASB 101 ASSETS Current assets Cash and bank balances 500 54 (i) Trade and other receivables3 52,200 54 (h) Inventories 87,700 54 (g) Total current assets 141,400 Non- current assets Deferred tax asset 9,800 54 (o) Property, plant and equipment4 780,000 54 (a) Goodwill5 95,000 55 Total non-current assets 884,800 Total assets 1,025,200 LIABILITIES Current liabilities Borrowings6 69,200 55 Trade and other payables7 82,300 54 (k) Short- term borrowings8 130,000 55 Current tax payable 52,100 54 (n) Short- term provisions 18,000 54 (l) Total current liabilities 351,600 Non- current liabilities Long- term borrowings9 200,000 55 Deferred tax liabilities 18,400 54 (o) Long- term provisions 16,200 54 (l) Total non- current liabilities 234,600 Total liabilities 586,200 Net assets 439,000 EQUITY Share capital10 200,000 55 Reserves11 110,000 55 Retained earnings12 129,000 55 Total equity 439,000 Working notes: Trade and other receivables Particulars Amount (in $) Account receivables 58,000 Less: allowance for doubtful debts 12,800 Add: prepaid insurance 7,000 Total trade receivables 52,200 Property, plant and equipment Particulars Amount (in $) Land 220,000 Building 380,000 Plant and equipment 222,500 Less: accumulated depreciation 42,500 180,000 Total 780,000 Goodwill Particulars Amount (in $) Goodwill 105,000 Less: accumulated impairment 10,000 Total goodwill 95,000 Borrowings Particulars Amount (in $) Bank overdraft 69,200 Trade and other payables Particulars Amount (in $) Interest payable 2,800 Dividend payable 10,000 Accounts payable 69,500 Total trade payables 82,300 Short- term borrowings Particulars Amount (in $) 7% debentures 80,000 Instalment due for mortgage loan 50,000 Total short- term borrowings 130,000 Long- term borrowings Particulars Amount (in $) Mortgage loan 250,000 Less: instalment paid in this year 50,000 Total long- term borrowings 200,000 Share capital Particulars Amount (in $) Ordinary shares (including those issued during the year) 200,000 Reserves Particulars Amount (in $) General reserve 5,000 Add: transfer to general reserve 25,000 Add: transfer to general reserve from retained earnings 25,000 Total reserves 110,000 Retained earnings Particulars Amount (in $) Retained earnings 128,400 Add: profit for the year 55,600 Less: transferred to general reserve 25,000 Less: redemption of 7% debentures 80,000 Total retained earnings 129,000 Statement of changes in equity BLACK HOLE LTD. Statement of changes in equity for the year ended June30, 2018 Gains and income attributable to equity shareholders of the company Amount (in $) Particulars Share capital Revaluation surplus Other reserves Retained earnings Total equity Balance as at July1, 2017 100,000 46,500 128,400 274,900 Fair value gains (or losses), net of tax: Land - 17,500 - - 17,500 Building - 21,000 - - 21,000 Total recognised income for the year - 38,500 - 55,600 94,100 Dividends paid (ordinary) - - - (10,000) (10,000) Dividends declared (ordinary) - - - (20,000) (20,000) Issue of share capital 100,000 - - - 100,000 Transfer to general reserve - - 25,000 (25,000) - Balance as at June30, 2018 200,000 85,000 25,000 129,000 439,000 Problem2 This problem is associated with the management and accounting system of My Bag Ltd. The company has to prepare accounts regarding income tax liability. It also wants to know its obligation for tax expense for the financial year ending June 30, 2017. For this purpose, the rules and regulations of Australian Accounting Standards Board are given below, which will also be used in the paper later for reference while calculating tax liabilities. This will be followed by two worksheets i.e. for current tax liability and deferred tax liability of the organization based on the information available from the company. Regulations regarding tax accounting from Australian Accounting Standards Board (AASB) Few rules and regulations of AASB that will be used in preparing tax worksheets are given below. (Loftus, 2003) According to AASB 116, the way to treat depreciation in books of accounts is to record the value of fixed asset that is depreciable in statement of financial position along with accumulated depreciation of arrears in a systematic manner. Tax offices provide a rate at which this expense is treated for tax calculations. The tax treatment is based on that rate and it is usually distinguished from the rate of depreciation applicable (Chang, Herbohn, Tutticci, 2009). Goodwill should be recognised for taxation and accounting purposes. This should be tested or checked for any impairment loss. For tax calculations, goodwill written- down is not exempted from taxation. However, there are some exceptions for temporary differences as given by AASB 112. Another clause for long service leave is that it is considered as an expense in accounting. But it is recognised only when employee has taken a long service leave and it is actually paid to him/ her. When this is the case, only then it is allowed as a deduction in tax calculations. Doubtful debts are a provision when there is a possibility of bad debts. As such, doubtful debts and bad debts are considered as expense in accounting. But they will not be deductible for tax purposes. However, it can be so only in case when bad debts are written off. Entertainment expenses are not tax deductible. Prepaid insurance works as an allowable deduction for tax calculations since they will be charged as an expense over time. Until and unless, a warranty cost has been incurred, it will not be considered as tax deductible. Rent received in advance is the taxable income for the year in which it is actually received. (Hanlon Nethercott, 2005) Current Tax Worksheet MY BAG LTD. Current tax worksheet For the year ending June30, 2017 Particulars Amount (in $) Amount (in $) Accounting profit 900,000 Add: Parking and other fines 10,000 Depreciation expense- plant 70,000 Doubtful debts expense 25,000 Amortisation- development asset 50,000 Long service leave expense 36,000 Interest received 20,000 211,000 Less: Tax depreciation- plant 100,000 Bad debts written off 15,000 Development costs paid 160,000 Additional deduction for development costs 40,000 Long service leave paid 50,000 Interest revenue 10,000 (375,000) Taxable profit 736,000 Corporate tax @ 30% Current tax liability 220,800 Working notes: Interest receivable A/c Date Particulars Amount Date Particulars Amount 1/7/2016 To balance b/d 20,000 30/6/2017 By interest received A/c 20,000 30/6/2017 To interest revenue A/c 10,000 30/6/2017 By balance c/d 10,000 30,000 30,000 OR beginning balance + interest revenue ending balance = interest received i.e. 20,000 + 10,000 10,000 = $20,000. Development asset- at cost Date Particulars Amount Date Particulars Amount 1/7/2016 To balance b/d 200,000 30/6/2017 By balance c/d 360,000 1/7/2016 To development costs paid A/c 160,000 360,000 360,000 Additional deduction for development costs= 25% * $160,000= $40,000 Allowance for doubtful debts Date Particulars Amount Date Particulars Amount 30/6/2017 To bad debts written off A/c 15,000 1/7/2016 By balance b/d 10,000 30/6/2017 To balance c/d 20,000 30/6/2017 By doubts debt expense A/c 25,000 35,000 35,000 OR beginning balance + doubt debt expense ending balance = bad debts written off i.e. 10,000 + 25,000 15,000 = $20,000. Provision for long service leave Date Particulars Amount Date Particulars Amount 30/6/2017 To long service leave paid A/c 50,000 1/7/2016 By balance b/d 62,000 30/6/2017 To balance c/d 48,000 30/6/2017 By long service leave expense A/c 36,000 98,000 98,000 OR beginning balance + long service leave expense ending balance = long service leave paid i.e. 62,000 + 36,000 48,000 = $50,000. Accumulated depreciation- for tax purposes Date Particulars Amount Date Particulars Amount 30/6/2017 To balance c/d 280,000 1/7/2016 By balance b/d 180,000 30/6/2017 By accumulated tax depreciation A/c 100,000 280,000 280,000 Deferred Tax Worksheet MY BAG LTD. Deferred tax worksheet as at June30, 2017 Particulars Carrying amount Future deductible amount Tax base Taxable temporary differences Deductible temporary differences Assets: Account receivables (net) 225,000 0 245,000 [2] 20,000 Plant (net) 410,000 320,000 320,000 [1] 90,000 Development assets (net) 230,000 0 0 [1] 230,000 Interest receivable 10,000 0 0 [1] 10,000 Liabilities: Liabilities: Provision for long service leave 48,000 48,000 0 [1] 48,000 Total temporary differences 330,000 68,000 Deferred tax liability 30% 99,000 Deferred tax asset 30% 20,400 Beginning balances 60,000 21,600 Increase/ (decrease) 39,000 1,200 Working notes for tax bases: [1] Tax base = future deductible amount (for assets that are generating economic benefits, taxable in future period). [2] Tax base = carrying amount (for those assets that are not generating economic benefits, taxable in future). (Herbohn, Tutticci, Khor, 2010) [1] Tax base = carrying amount future deductible amount (liabilities other than unearned revenue). [2] Tax base = carrying amount less future revenue that is not accounted for taxation (liabilities of unearned revenue). (Richardson Lanis, 2006) Journal entries for tax liabilities Date Particulars Amount (Dr.) Amount (Cr.) 30/6/2017 Income tax expense (current) A/c Dr. To current tax liability A/c (for current tax liability accounted) 220,800 220,800 30/6/2017 Income tax expense A/c Dr. To deferred tax liability A/c To deferred tax asset A/c (for deferred tax asset and deferred tax liability accounted) 40,200 39,000 1,200 References Bennett, B., Bradbury, M., Prangnell, H. (2006). Rules, principles and judgments in accounting standards. Abacus, 42(2), 189-204. Chang, C., Herbohn, K., Tutticci, I. (2009). Market's perception of deferred tax accruals. Accounting Finance, 49(4), 645-673. Deegan, C. (2012). Australian financial accounting. McGraw-Hill Education Australia. Hanlon, D., Nethercott, L. (2005). Increasing Divergence between Accounting Practice and Taxation Law: The Case of in-Substance, The Debt Defeasance. Austl. Tax F., 20, 101. Herbohn, K., Tutticci, I., Khor, P. S. (2010). Changes in Unrecognised Deferred Tax Accruals from Carryà ¢Ã¢â€š ¬Ã‚ Forward Losses: Earnings Management or Signalling? Journal of Business Finance Accounting, 37(7-8), 763-791. Loftus, J. A. (2003). The CF and accounting standards: the persistence of discrepancies. Abacus, 39(3), 298-309. Rahman, A. R. (2013). The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of Its Participative Review Process. . Routledge. Richardson, G., Lanis, R. (2006). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689-704.

dinos Essay Example For Students

dinos Essay Through extensive research, we can come to the conclusion that about 65 million years ago, many kinds of creatures roamed the earth. What ever became of dinosaurs? Where are these creatures today? As a result of various forms of evidence, different theories have been aroused to why these animals no longer exist in this place they once controlled.One presumption that has been brought up about the extinction of dinosaurs is the ever-popular asteroid theory. Would it be possible that an entire species, present all over the world, could be totally annihilated by a giant meteorite? The basic assumption of this theory is very unlikely. If it is so, that an asteroid was the reason for extinction, it is most likely an indirect cause. Assuming this theory is correct, when the asteroid crashed into the earth a huge amount of dust was thrown into the atmosphere. Thus, blocking out the suns rays. Sunlight is essential for the process of photosynthesis in plants. If the sunlight is blocked, photosynthesis cannot occur, causing the plants to die. Not only does the death of plants hurt the herbivores, but also it ravages the rest of the species. Carnivores fed on herbivores and other creatures, herbivores fed on plants- if the plant-eating dinosaurs died from lack of food, there were no other creatures for these carnivores to prey on. Also, believing if an asteroid was the cause, when it came crashing down to earth, other effects such as tsunamis, massive earthquakes, and global wildfires would occur all over the world. These effects would wipe out a large percentage of the dinosaur population, making the asteroid theory seem very possible when trying to explain this phenomenon.