Water analysis

Understudies are tried for their insight into essential titration strategy and appropriate utilization of explicit use tests (those utilized for conductivity, alkalinity, and pH, chloride, nitrate and hardness recognition) on Logger Pro programming. The reason for this extensive lab is to decide the compound properties of open drinking water found at four explicit areas in the Toledo Ohio area.Students test the different repertories of this drinking water by exposing it to the accompanying tests: pH tests, conductivity tests, aggregate and phenolphthalein alkalinity tests, complete hardness, chloride tests, and nitrates tests. As for the information gathered In this lab, understudies likewise use transformation variables to compute the parts per million. Following headings cautiously and judiciously Is critical for the accomplishment of the trial and too to the way that the testing will be done during the lab period.Tests like these are perform day by day by modern water treatment pl ant so as to guarantee the Toledo such the EPA to report its discoveries inside a composed cutoff time. Clearly reports of water quality that are not up to the administration's guidelines, (the entirety of the norms will be recorded at a later area in the report) will be exposed to additionally testing and secluded from free until the gauges are met.This lab copies the day by day schedules of utilized scientific experts at these offices for a littler scope. Understudies that decided to enter such calling will be considered answerable for utilizing the strategies learned in this lab. Security Information: Most of the synthetic concoctions utilized in this lab are perilous. Maintain a strategic distance from substantial contact, ingestion or any kind of spills. Accept that the entirety of the reagents utilized in the lab are poisonous.Rinse the pH test completely with refined water. Spot the test into a little recepticle that contains one of the two adjustment support arrangements. B. Pick Experiment, Calibrate†¦ , and select the Sensor Setup tab. With the catch for Port 1 (or Channel CHI) discouraged, affirm or pick the Sensor: pH test and Calibration: PH. Select the Calibrate tab and snap on Calibrate Now. C. Delicately mix the cushion with the pH test. At the point when the voltage perusing of the pH test is steady. Enter the pH estimation of the support arrangement (read off of the container of cushion answer for) the closest 0. 01 intoValue 1 and press Keep. D. Flush the test with Del water and afterward place it in a little measuring glass that contains the second adjustment arrangement. At the point when the perusing is steady, enter the pH estimation of the support answer for the closest 0. 01 into Value 2 and press Keep. Press K to store the alignment. E. Watch that the alignment worked by putting the test once more into the support arrangement. In the event that the showed esteem doesn't coordinate the estimation of the cushion, exit out of Logger and revive the window. The showed test in pH 7 support until it is later required. 4. ) Obtain an appropriate size of test to decide the PH. Ml is appropriate for this investigation. Measure this measure of test utilizing a graduated chamber. Move the example too ml glass recepticle. 5. ) Place the pH test into the container containing the example. Record the pH of the example on your Data sheet. 6. ) Rinse the test with Del water and dry it. Quickly place the test once again into the pH cushion. Conductivity Test: 1 . ) The test should as of now be open on the PC. If not, select the Expo. 14 Conductivity symbol that is on the work area. 2. ) Double watch that the switch box is set to 0-Phipps/CM. This compares to 0-magma/L TTS (Total Dissolved Solids).If essential, you may change this setting to coordinate your example's worth. A high range standard is accessible if necessary. 3. ) Calibrate the conductivity test utilizing a two-point adjustment. Utilize the low-and mid-go answers for play out the alignments. A. Start the alignment system in the product b. Spot the Conductivity Probe into a standard arrangement with a low conductivity esteem (this ought to be between O †IPPP/CM or O-MGM/L TTS†¦ Say 1 mothers/CM). Be certain the whole prolonged gap with the terminal surfaces is lowered in the arrangement ND that there are no air rises along the anode surface.Wait for the showed voltage to balance out. C. Enter the estimation of the standard arrangement in the properly picked units. D. Rehash the adjustment utilizing the medium conductivity (this is between O †Phipps†¦ Say mass/CM) 4. ) Analyze the example's conductivity a. Utilizing a washed ml graduated chamber, measure ml of the example. B. Move this add up to anther spotless and dry measuring utencil. C. Spot the test into the measuring utencil containing the example. D. Trust that the perusing will settle. Record the conductivity on your information sheet. E. Convert the adding somethi ng extra to MGM/L and pimp. Source: Conductivity Probe, Fernier Software and Technology through their site www. Fernier. Com/support/manuals/) Total and Phenolphthalein Alkalinity Tests: 1 . ) Measure 50 ml of your example in a graduated chamber. Move the example into a shopping center volumetric jar. 2. ) Add three to five drops of phenolphthalein answer for you test. 3. ) Set up a titration contraption (where the perfect burette is clasped too ring stand). 4. ) Obtain about shopping center of sulfuric corrosive (HASPS) into a bigger measuring glass. 5. ) Full the burette with HASPS up until a point over the adjustment mark (Mol).Place a waste measuring utencil under the burette. Open the stopcock and discharge the rest of the HASPS to dispose of air bubbles. 6. ) Record the specific centralization of the HASPS into your information sheet. Record the underlying burette perusing to the closest 0. 01 ml. Supplant the waste container with the flagon containing the example. 7. ) Titrat e the example too dismal endpoint. The arrangement will be scarcely pink Just before the endpoint of the arrangement. Include a couple of drops of 10% decorate answer for the example (do this Just before the endpoint of your titration! ) Record the last volume of the HASPS utilized. A.Use the blended pointer handouts green/methyl red) this example ought to be green toward the start and the endpoint ought to be a yellow-straw shading. B. If necessary, top off the burette with more HASPS. Record the underlying incentive into your information table. Test will become boring and afterward the following drop should give you the straw shading. 8. ) Record the phenolphthalein alkalinity and absolute alkalinity in militarily and pimp. Absolute Hardness Test: 1 . ) Obtain ml of your water test estimated on a graduated chamber. Move the example too shopping center volumetric jar. 2. ) Add one scoop of Universe marker to your sample.The shade of the arrangement ought to be rosy pink. 3. ) Obtai n session shopping center of DEED. Record the centralization of your iterant. 4. ) Set up a comparable titration thingy. Flush a burette with Del and afterward with DEED. 5. ) Fill the burette with DEED up until the alignment mark. Spot the waste measuring utencil under the burette. Open the stopcock to evacuate air bubbles. Record the underlying volume of DEED on your information sheet to the closest 0. 01 ml. 6. ) Titrate the example until the shade of the arrangement changes to light blue. 7. ) Report the complete hardness in militarily and pimp. (Different Sources: Water Chemistry, ANAL ERROR, Kippering, Edith.CHEMICAL Lab Manual. 2013-2014) Results: pH and POOH values per each example tried Total alkalinity and phenolphthalein alkalinity Carbonate, Hydroxide, or Bicarbonate alkalinity present? Carbonate, Hydroxide, and additionally Bicarbonate alkalinity Total Hardness and Non-Carbonate hardness of each example Nitrates/Chlorides present Conductivity tests per each example Samp le Calculation utilized in Sample 4: pH: Value gathered from pH test: 6. 42 pH [H+} = (1. Owe-14)/(3. 8+7) = 2. 6+8 M POOH = - log[OH-] = - log(2. E-8) = 7. 58 Total alkalinity: When a 100. 0 ml test is titrated with 0. 010 M [HCI], 0. ml corrosive is what could be compared to 1. 0 pimp Cacao (source). All out Volume of corrosive titrated (for both phenolphthalein and handouts green methyl red pointers): 5. 21 ml 0. Ml corrosive/l . 0 pimp Cacao - ? 5. 21 ml corrosive/x pimp Cacao 52. 1 pimp cacao Phenolphthalein alkalinity: *Due to a lack in the measure of test accessible for sure fire testing just ml was utilized for the titration utilizing phenolphthalein marker. The estimations underneath are multiplied so as to make up for factors utilized in the extent) * of 1. 0 pimp Cacao (source). Volume of corrosive titrated: 1. 51 ml 2(o. Ml pimp cacao) = 2(1. 51 ml corrosive)/xx 5. pimp cacao Carbonate Alkalinity Present? Carbonate alkalinity is available when phenolphthalein alkalinity isn't zero, yet is not exactly 50% of the absolute alkalinity (source). Half of Total alkalinity = 15. 1/2 = 26. 05 pimp cacaos o 15. 1 pimp cacaos 26. 05 pimp cacao Yes carbonate alkalinity is available in light of the fact that the phenolphthalein esteem (15. 1 pimp Cacao) is a nonzero number that is not exactly 50% of the complete alkalinity of the example (26. 05 pimp Cacao). Carbonate Alkalinity: Carbonate alkalinity = 2 (phenolphthalein alkalinity) = 2(15. 1) pimp (CO)2-= 30. 2 pimp (cacao)2-Anton Hydroxide Alkalinity Present?Hydroxide alkalinity is available if phenolphthalein alkalinity is the greater part of the all out alkalinity. 15. 1 pimp cacaos 226. 05 pimp cacaos This announcement is bogus along these lines demonstrating that no hydroxide alkalinity is available in this example of water. Hydroxide alkalinity: N/A Bicarbonate Alkalinity Present? Bicarbonate alkalinity is available if phenolphthalein is not exactly 50% of the absolute alkalinity (source). 15. 1 pimp Cac ao 26. 05 pimp Cacao Yes bicarbonate alkalinity is available in this example in light of the fact that the phenolphthalein alkalinity esteem (15. 1 pimp Cacao) is not exactly 50% of the complete alkalinity of the example 26. 5 pimp Cacao). Bicarbonate Alkalinity: Bicarbonate Alkalinity = T-UP = 21. 9 pimp HCI-Total Hardness of Sample: When a 100. 0 ml test is titrated with 0. MM DEED, 0. 10 ml of DEED is what could be compared to 1. 0 pimp Cacao (Kippering, Lab Manual). *Due too lack in the measure of test accessible for sure fire testing just ml was utilized for the titration utilizing phenolphthalein pointer

Confucianism Essay -- essays research papers

Confucianism Confucianism is a good and strict arrangement of China. Its sources return to the Analects, the colloquialisms ascribed to Confucius, and to antiquated compositions, including that of Mencius. Confucius was brought into the world a mandarin under the name Kongzi. It was created around 550 B.C. In its most punctual structure Confucianism was basically an arrangement of moral ideas for the control of society. It considered man to be a social animal that is bound to his kindred men by jen, or â€Å"humanity.† Jen is communicated through the five relationshipsâ€sovereign and subject, parent and youngster, senior and more youthful sibling, a couple, and companion and companion. Of these, the obedient connection is generally significant. The connections are said to work easily on the off chance that you stress li, which is a mix of decorum and ceremonies. In a portion of these connections an individual might be better than a few and second rate compared to other people. On the off chance that an individual in a lower status wishes to be appropriately rewarded that individual must treat their own inferiors with deference. Right lead is believed to be increased through a feeling of ideals picked up by watching a good example of the higher status. The ruler, as the ethical good example of the entire state, must be exacting, yet temperate to every one of his subjects. The early thinkers perceived that the â€Å"great commonwealth,† the association of residents under moral guideline, would set aside a long effort to accomplish, yet accepted that it may be continually improved by rehearsing the â€Å"rectification of names.† This is the assessment of the be...

Nursing Pain Management

Question: Talk about theNursingfor Pain Management. Answer: Presentation The report basically assesses two articles-one researching the effect of multi week oxygen consuming activity preparing on diminishing enthusiastic worry in members and the other article exploring the effect of Kouk Sun Do, a brain body practice on decreasing pressure. The situation is about Mariana, a single parent with multi month old girl who is a wellbeing science understudy of Australian University. Her girl has extreme asthma and Mariana is diabetic and has serious blood issue. Without family and social help, she endures extreme pressure. The assessment of the two papers will be done based on proof based practice to distinguish how analyst looks at changed writing and recognize the hole in the field of study to do the examination (Polit Beck, 2013). The principal basic examination paper is a randomized controlled investigation and another is subjective pilot study. The motivation behind the report is to fundamentally evaluate the two papers and decide its quality and shortcomin g to survey which is increasingly pertinent to diminish pressure and improve temperament if there should arise an occurrence of Mariana. Section 1-Appraisal Paper 1 Creator Von Haaren et al., (2015). Diary Journal of brain science of game and exercise Moral contemplations The examination was done morally with consents from University. Title-The effect of wandering evaluation and the decrease of enthusiastic worry after interest in multi week oxygen consuming activity preparing. Theoretical The theoretical of the diary article successfully gives a concise outline of the diary of the reason and strategy for directing an examination. The point of the examination was to research the improvement in passionate pressure reactivity following 20 weeks of vigorous exercise. The entire procedure of examination has been summed up in a durable manner by which an individual can without much of a stretch comprehend the exploration and it adds to believability of the work (Elo et al., 2014). Reason The motivation behind completing any examination is fundamental as it unmistakably reports what is absent in the field of study and what should be realized further to show signs of improvement understanding on the point (Thornton, 2013). The hugeness of the exploration became apparent when the scientist examined existing writing to locate that physiological pressure reactivity has been concentrated however almost no examination has been done on evaluating passionate pressure reaction (Lataster et al., 2013).. Existing examination on connection among practice and enthusiastic pressure reactivity has numerous impediments and nothing has been considered in regards with its impact on practice, in actuality, setting. Subsequently the motivation behind examination turned out to be clear (Von Haaren et al., 2015). Techniques/Design-There were diverse scale for evaluation of states of mind, saw pressure and vigorous limit of members. A randomized controlled preliminary was directed with 61 designing members in which the benchmark group got cardiopulmonary exercise test after the finish of research while the other gathering, the feeling of anxiety was evaluated multiple times during the test time frame. The exploratory gathering was given oxygen consuming running preparing and the result of the cardiopulmonary test was evaluated running velocity and lactate edge. The technique was valuable as it utilized measurable investigation with most extreme oxygen utilization to decide the adequacy of intercession. Conversation The outcomes indicated that there was no distinction cardiopulmonary testing parameter between control gathering and mediation bunch before the intercession. In any case, high-impact limit in the mediation bunch expanded by 8.7% post intercession, while in control bunch the high-impact limit expanded by 5.6%. Thus the creator was effective in demonstrating that multi week oxygen consuming activity brings passionate reaction down to worry, in actuality. The examination was additionally predictable with the exploration by Klaperski et al., (2013) which demonstrated all the more genuinely dynamic gathering had lower reactivity to push reaction Confinements The constraint of the finding is that the examination discoveries can't be promptly acknowledged as the investigation was done distinctly on same age gathering of solid individuals. More prominent bits of knowledge with the impact on pressure reaction could be been dictated via completing the examination other gathering of individuals. There was likewise hole in evaluation as no physiology activated appraisal apparatus was used and consequently exceptionally distressing minutes may have been missed. End This examination is critical to change the idea of stress reaction individuals. The ordinary pattern is that individuals in stress resort to imperfect exercises. Subsequently, practice has long haul medical advantages and it decreases pressure and sorrow throughout everyday life. The positive is conceivable because of the impacts of activity on state of mind. Levels and order of proof The examination article go under the chain of importance of unfiltered data as the investigation was directed utilizing the randomized controlled preliminaries (NHMRC, 2009). Under JBI level of proof, it goes under trial considers (JBI, 2016) and under 6S progressive system it goes under the most reduced chain of command of distributed diaries Relevance This mediation referenced in the exploration can be applied for pressure decrease in Mariana on the off chance that she begins doing customary physical exercise in her life Quality/shortcomings The discoveries of the examination is helpful in changing the ideas of advancement of stress and gives new understanding into the possibility of physical exercise going about as a mediation to diminish worry throughout everyday life. The shortcoming of the investigation is that pressure is additionally brought about by natural and social stressors and the collaboration of this factor in pressure reaction has not been thought of. Section 2-Appraisal Paper 2 Creator Kim, J., Yang, H., Schroeppel, S. (2013). Diary Health training diary Moral thought The moral thought for look into was considered by taking endorsement for the venture from the Universitys Institutional Review Board and educated assent were taken from all the members. Title-A pilot study investigating the effect of Kouk Sun Do (KSD) on members with nervousness. Dynamic KSD meetings were led in treatment bunch more than three times each week and feeling of anxiety and adapting to worry for members were additionally surveyed when mediation (Kim et al., 2013). The investigation discoveries upheld the way that unwinding strategy is helpful in lessening uneasiness side effects as it was likewise viable in diminishing agony and tension in patients with hip arthroplasty (Byky?lmaz A?t?, 2013). Reason Mindfulness preparing is helpful in guideline of feelings and treating side effects of nervousness issue. Change in neural system is liable for this improvement in stress reaction (Hlzel et al., 2013). The scientist concentrated on exploring the impact Kouk Sun Do, a conventional strategy for thoughtful exercise of Korea on the grounds that the viability of this procedure has not been assessed. The models for choosing members were conceivable in light of the fact that the University understudies as they are helpless against expanded tension and wretchedness contrasted with different understudies. Techniques/Design-Participants with uneasiness indications were chosen and the treatment bunches needed to go to KSD meetings while control bunches were given the mediation after the treatment gathering. In the last meeting, the impacts of the meeting were investigated by taking criticism from members (Kim et al., 2013). The information acquired were examined utilizing the rehashed measure examination of fluctuation to decide the impact of intercession. The selection of information investigation strategy is powerful, as it is applicable to those trial were rehashed information is taken from members more than once (Maurissen Vidmar, 2016). Conversation Feedback from members for the most part uncovered that KSD helped them loosen up their brain and body. The positive effect was additionally found in every day life schedules were members were fruitful in taking care of upsetting circumstances. The investigation discoveries were likewise reliable with past research on comparable subject along these lines offering backing to past work. Impediments The little example size is the significant restriction of the examination as it demonstrated that importance statitistical contrast couldn't be acquired, End From the examination of research study, it became clear that KSD mediation can be advantageous when performed normally and the exploration was the proof for upgrading uneasiness side effects in individuals with stress. It was likewise discovered that adapting methodologies is interlinked with time and qualities of individuals (Kim et al., 2013). Levels and chain of importance of proof The examination goes under level II of randomized controlled preliminary as the exploration was led with control gathering and mediation gathering (NHMRC, 2009). In JBI level of proof it goes under top chain of importance of exploratory investigations (JBI, 2016). It is unfiltered data and goes under proof based deliberation diaries (Dicenso et al., 2016). Pertinence The intercession referenced in the examination had extraordinary ramifications in treating Mariana and diminishing her pressure and tension. Qualities/shortcomings The quality of the examination is that it was helpful in giving an elective way to deal with improve emotional well-being in patients with discouragement. Nonetheless, because of modest number of member concentrated in the exploration, the investigation can't be promptly solid and research with assorted gathering is required to decide the validity of intercession. Defense of Strongest Evidence Related to Scenario For the situation of Mariana who is a single parent experiencing pressure and diabetes, it is fundamental to discover a mediation that helps in improving her reaction to every day life stressors and decreased her nervousness side effects. After the investigation of research paper on the impact of oxygen consuming activity and Kouk Sun Do, it tends to be said that the subsequent paper on mind-body practice is the most grounded confirm identified with treating Mariana. This is on the grounds that Kouk Sun Do consolidates the component of physical exercise like yoga and

Threat of Substitutes Product

2. 0 THREAT OF SUBSTITUTES PRODUCTS 3. 1 Switching costs Switching cost is a negative cost that customers get with respect to the evolving providers, brands, or items (Investopedia 2012). There are four distinct strategies for exchanging costs that include when subbing to another item. The four unique techniques are learning cost, opportunity cost, usage cost, and change cost. Every technique has own various qualities, anyway these expense doesn't included to the electronic business (Lash 2010). For individuals that ready to substitute to another brand as a rule they invest more energy searching for the item that they like.For model, shopping in physical store and shopping in online store, both of it need a great deal of time to searching for the thing that they need and now and again individuals burn through their recreation time just so as to perusing around looking for subbing item. It additionally included cash on it, for subbing item we have to analyze cost among one and another item. 3. 2 Buyer unwaveringness Buyer or customer reliability is about how to pull in buyers and potential shopper so as to making them purchase, purchase regularly, purchase in higher sum and furthermore carry buyers to us, for example, their family members or companions (CostumerLoyalty 2011).Building a purchaser steadfastness ought to be the fundamental concentration so as to having a shared relationship with buyers in a long haul. There is numerous approach to building the customer dedication, for example, stay in contact with email promoting, care and recollecting what the shoppers like and don’t like, and give them reward. In the electronic business, shopper devotion is the most significant job. It is significant in light of the fact that when the brand is sealed, tried as a high innovation, great quality, materials and as of now notable, they will consistently return and shop for a similar brand since they realize they fit, accept, and realize that brand.For model, in Australia, an iPad deals has hit more than 250,000 (Colley 2010), it happen on the grounds that Australia individuals definitely think about the nature of the Apple item, for example, the blasting of iPhone, iMac, Macbook, and so forth 3. 3 Analysis Analyzing from the abovementioned, regularly when individuals bought another stuff from electronic brand, individuals will purchase extra extras propelled another shocking tablet, they will oversee Analyzing from the announcements above, it is almost certain for one individual to purchase more sorts of clothing if that extra attire will commend the vibe of the purchaser even more.Normally when a style brand propelled another occasional design line, they will in general make complimentary things to coordinate with the outfit, and these things could be belts, shoes, pieces of jewelry, and so on. Clients will in general buy these complimentary items in light of the fact that these adornments are typically evaluated at a little part contras ted with the outfit and looks far superior with the joined items. What's more, Walters (1991) likewise includes that the fundamental idea of advancement is additionally to animate buys on non-elevated commendations to the advanced things.

Blogger Fam Takes the MFA

Blogger Fam Takes the MFA Occasionally, we bloggers get together and do cool things that are off the internet. Today was one of those instances. And by today I mean Sunday, because even though Im writing this at 4:45 AM, tomorrow isnt until 6 AM by MIT rules. Elizabeth was kind enough to organize a trip to the Boston Museum of Fine Arts for us. It happened to be somewhat early (granted, my sleep schedule is messed up enough that I classify 11 AM as somewhat early) and a large proportion of the bloggers were probably still asleep, but Petey, Elizabeth, Afeefah, Danny, and I went anyways and thoroughly enjoyed ourselves. We also took MANY pictures. You have been warned. We started off with an exhibit with art by Takashi Murakami, a modern Japanese artists whose works fall very much into my aesthetic of basically anything Japanese. I usually dont like modern art, but this is just too dang cute. I have no idea what this is, but it looks straight out of Plants vs. Zombies. There were also some more traditional works of art on display. I definitely had a few moments where I briefly thought I was back in Japan wandering through museums again, which added a nice touch of nostalgia. It was generally agreed upon that this piece looked like something that Allan K. would appreciate. Elizabeth told Danny to go stand over by that painting and look candid, which I think he did a pretty good job at. Better than Petey, who straight up looks like hes just staring at this wall. Petey and I both agreed that the color of the surrounding wall was much more interesting than the painting itself. This was pretty interesting to think about. What we consider modern art today will one day be classified as traditional and classical in the future, and thats a little bit mindblowing. Its Van Gogh! Sometimes I forget that the Boston MFA has paintings by such famous artists. We also all found the sight of brush strokes to be oddly satisfying. While there were a lot of water lily paintings by Monet, I thought this one of his wife wearing a Japanese kimono was objectively more interesting. Japanese fashion was trendy back in the Impressionist period, and since its become somewhat trendy again in the modern day, it was interesting to see what the West culturally imported from the East back in the day. I cant remember for the life of me if this painting was by Monet or Gaugain, but something about the way natural lighting was depicted with brush strokes prompted me to take a picture of this. This painting is by Thomas Gainsborough, and the description written next to it was what made me want to take a picture. The idea behind the painting was apparently that the poor shepherd boy is separated both physically (in the painting) and figuratively (by social class) from the highborn girl sleeping next to her terrier, and enjoys a wistful moment to gaze at her before the dog barks and wakes her up. I thought that was kind of sad and very well portrayed. This was just a cool shot. I have no idea who those paintings are by. This was just a necessary picture. And finally, its me in my natural habitat surrounded by cute Japanese stuff. Photo credits to the lovely Elizabeth 3 Thanks to Elizabeth and the blogger fam for the great study break, and heres to many more! Post Tagged #photography

Financial Reporting and Analysis - 825 Words

Financial Reporting and Analysis (Other (Not Listed) Sample) Content: Financial Reporting and AnalysisName:Course:Date:HOUSE OF GLASS PTY LTDSTATEMENT OF FINANCIAL POSITIONAT 31 DECEMBER 2014ASSETSNon-current assetsCost $Accumulated depreciation $ NBV $Delivery vehicles105,500(32500)73,000Total non-current assets73,000Current assetsCash at bank329,530Account receivables67500Less: provision for doubtful debts(3,625)63,875Inventory69,250Prepaid expenses15600Total current assets478,255Total assets551,255Equity and liabilitiesLiabilitiesCurrent liabilitiesAccounts payable38,000Accrued expenses payable19,690Dividend payable15,000Income tax payable67,000Total current liabilities139,690Long-term liabilitiesLoan40000Total liabilities179,690EquityContributed capital 150,000Retained earnings 221,565Total equity371,565Total equity and liabilities551,255HOUSE OF GLASS PTY LTDINCOME STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2014Sales: $Cash sales243,000Credit sales541,500Total sales784,500Less: cost of goods sold(401,000)Gross profit3835 00Less expensesAnnual rent72,000Operating expenses6,750Vehicle running expenses32,700Electricity bill2,760Depreciation expense21,750Loan interest1,000Provision for doubtful debts3,225Total expenses (140,185)Profit before tax243,315Dividend payable(15,000)Income tax payable(67,000)Profit after tax161,315Add: retained earnings brought forward60,250Retained earnings carried down221565HOUSE OF GLASS PTY LTDCASH FLOW STATEMENTFOR THE YEAR ENDED 31 DECEMBER 2014Retained earnings carried down221,565Non-cash itemsDepreciation21,750243,315Operating activitiesIncrease in accounts receivables(13,500)Decrease in accounts payables(11,000)Increase in accrued expenses payable14,715Decrease in inventory116,500Cash flow from operations106,715350,030Cash flow from investing activitiesDelivery vehicle(15,500)Cash flow from financing activitiesDividend (45,000)Loan 40000Cash flows from financing activities(5,000)Net cash flows329,530Part BQuestion 1: Revaluation of the Companyà ¢Ã¢â€š ¬s Lan dRevaluation is the process of either decreasing or increasing the carrying value of fixed assets. Revaluation is caused by the prevailing changes in the fair value of a fixed asset. The IFRS (International Financial Reporting Standard) states that the assets of a company should be recorded at their cost values. IFRS also provides for later adjustments in the assets depending on the market forces that are dynamic. The company bought the piece of land at $100000, and the current value of the land according to our reputable valuation expert is $250000. Therefore, the value of the land has increased by an amount of $150000. The asset of the company, in this case, is the piece of land that increases value by $150000. However, the double entry of the transaction is the surplus of the revaluation amount. The revaluation is not recorded in the income statement but rather, it is treated as equity. The revaluation surplus is however recorded in the statement of comprehensive income, only whe n the company wants to recover an initial or past loss.For the purpose of keeping records, the asset account is debited with the amount of the revaluation surplus. To complete the double entry, the revaluation surplus account is credited with the revaluation surplus.Dr. Land Account by $150000Cr. Revaluation Surplus Account by $150000.Question 2: Accounting ConventionsEffects of the Reduction in the Inventory Value to the Assets, Liabilities and Shareholdersà ¢Ã¢â€š ¬ EquityIn this case, the assets will decrease by $50000 due to the decrease in the value of the stock as the director feels that the stock cannot fully recover its price. The corresponding decrease in the stock value is caused by the previous losses made by the inventory. The loss is caused by the deterioration of the market conditions and hence a negative impact on the demand for the products of the company.For the shareholderà ¢Ã¢â€š ¬s equity, the value also decreases by an amount of $50000. The decrease is caused by the ...

current-traditional rhetoric - definition and examples