Wednesday, August 26, 2020

Building Regulations Essay Example | Topics and Well Written Essays - 1500 words

Building Regulations - Essay Example Gilbertâ Scott,â thatâ hadâ beenâ closedâ inâ 1982.â â Theâ formerâ powerâ stationâ offeredâ allâ theâ spaceâ thatâ wasâ neededâ forâ theâ newâ historical center.  â â â â â â â â Anâ internationalâ architecturalâ competitionâ wasâ heldâ whichâ attractedâ entriesâ fromâ allâ overâ theâ world.â However,â Herzogâ andâ Deâ Meuronâ aâ smallâ Swissâ firmâ wonâ theâ honorâ ofâ buildingâ theâ Tateâ Modern.â Theâ mainâ reasonâ theyâ wonâ wasâ thatâ theirâ proposalâ wantedâ toâ retainâ muchâ ofâ the  essentialâ characterâ ofâ theâ building.â Theâ powerâ stationâ consistedâ ofâ aâ hugeâ turbineâ hall,â thirty-fiveâ metresâ highâ andâ 152â metresâ long,â parallelâ toâ itâ isâ theâ boilerâ house.â Theâ turbineâ hallâ hasâ becomeâ aâ dramaticâ entranceâ areaâ withâ rampedâ access,â plusâ â exhibitâ forâ largeâ sculpturalâ ventures.  â â â â â â â â Theâ boilerâ houseâ became  theâ galleries,â andâ areâ onâ threeâ levelsâ runningâ theâ fullâ lengthâ ofâ theâ building.â Theâ galleriesâ areâ inâ separateâ butâ linkedâ squares  called  suites,â andâ onâ eitherâ sideâ ofâ theâ escalators.â Theâ Tateâ collectionâ ofâ modernâ artâ isâ displayedâ onâ twoâ ofâ theâ galleryâ floors,â theâ thirdâ isâ devotedâ toâ temporaryâ exhibitions.â Toâ theâ originalâ rooflineâ ofâ theâ powerâ stationâ Herzogâ andâ Deâ Meuronâ addedâ aâ two-storeyâ gallsâ penthouseâ calledâ aâ light beam.â Theâ topâ levelâ ofâ thisâ housesâ aâ cafï ¿ ½-restaurantâ withâ stunningâ viewsâ ofâ theâ riverâ andâ theâ City.â Theâ lowerâ levelsâ areâ membersâ roomâ withâ terracesâ onâ bothâ sidesâ ofâ theâ building.â Theâ chimneyâ isâ cappedâ byâ aâ coloredâ light,â knownâ asâ theâ swissâ light,â featureâ designedâ byâ theâ artistâ Michaelâ Craig-Martin.â Theâ penthouseâ light beamâ andâ

Saturday, August 22, 2020

World War II Essays (639 words) - Chancellors Of Germany

World War II Before World War II broke out the world assumed a lower priority ride during Hitler's ascent to control. The whole world didn't imagine that he would turn into as powerful as he became. Hitler accomplished his capacity by depending on the navieness of the world to kick back and permit him to do however he wanted. The world was too worried about political, financial and activist turmoil to stress over a shouting German who figured we would lead the world. Previously and during the war, the world was worried about the financial framework. Since the time World War I, the world nations have been in and out of melancholies, nobody needed another exorbitant war. The United States, which was in the Greatest Depression of all, was profound immersed in its independent strategy. The US didn't need war, particularly after the last one they battled with immense causalities and tremendous measures of cash spent. The residents of the US didn't need another war since they realized that another war would cause another downturn and that was something that the individuals didn't need. Indeed, even idea the war would make occupations, and put the economy over into a war blast, the American open would not like to need to bargain with the drawbacks of a war. The significant drawback being the immense financial cost it would take on the administration, which would be battling on two seas on various sides of the world. It would turn out to be exorbitant to keep up war and win as well. The world additionally had colossal political concerns. The US was in a time of nonintervention and they needed no piece of whatever else on the planet, with the exception of the Western Hemisphere. With Germany's ascent of Nazism, the world reacted with fundamentalist gatherings springing up in each country over the world. Hitler has spread his convictions into each region in the whole world, precisely what he needed. These parties reacted to each move that their pioneer made, they helped him scout out a particular nation and invade that nation's administration. These gatherings have confidence in Hitler and did whatever he instructed them to do, remembering for the United States. After the nations understood Hitler's capacity they all framed unique partnerships. The German's aligned with Italy and Japan. The US aligned with Great England, France, and the Soviet Union. It appeared just as every day another nation would join with either side. Now and then, even, nations would concur not to battle each. The pre-war and during the war, militaries from all nations battled a war with unrivaled hardware than in the last war. With the innovation of the plane, tank, assault rifle spread war supplies everywhere throughout the globe and permitted every nation to enable itself. The US arranged for war by passing a progression of congressional acts that empowered the war spending plan to increment drastically. These acts additionally took into consideration the US to help different nations without really captivating in the war. The US provided Great Britain with provisions and ships without ever announcing war on Germany. Germany's development of the Blitzkrieg they assaulted countries and vanquished them in single days. No country had ever observed strategies like this previously, and they worked for Hitler. Hitler's aviation based armed forces was the best in the world, he had the most planes with the best pilots. They were relentless. Japan's expansion in military force substantiated itself with the besieging of Pearl Harbor in December. Japan flaunted its huge aviation based armed forces that commanded and annihilated most of the United States Navy armada. World War II was a war that united the world. There wasn't a spot on the earth were this war wasn't battled. There wasn't a spot on this planet were individuals didn't favor one side, regardless of whether with the Allies or the Axis powers. The war brought nations like the United States and the Soviet Union together. Notwithstanding, the war brought mass devastation the Europe and the enormous death of the individuals detested by the Nazi's. Hitler nearly cleared out a whole race; notwithstanding, he fizzled since the on strength and tirelessness of majority rule government upon the world.

Friday, August 21, 2020

Psychoneuroimmunology and Stress

Psychoneuroimmunology and Stress Stress Management Effects on Health Print How Psychoneuroimmunology Sheds Light on Stress and Overall Health By Elizabeth Scott, MS twitter Elizabeth Scott, MS, is a wellness coach specializing in stress management and quality of life, and the author of 8 Keys to Stress Management. Learn about our editorial policy Elizabeth Scott, MS Updated on December 08, 2019 How Stress Impacts Your Health Overview Signs of Burnout Stress and Weight Gain Benefits of Exercise Stress Reduction Tips Self-Care Practices Mindful Living 4FR / Getty Images Psychoneuroimmunology, also known as PNI, is an important, relatively new field that lends solid research to our understanding of the mind-body connection. What Is Psychoneuroimmunology? In a nutshell, PNI studies the connection between psychological processes and the nervous and immune systems of the body. A more detailed description of PNI was given in an interview with Dr. Robert Ader, a Distinguished University Professor at the University of Rochester School of Medicine and Dentistry, and one of the pioneers of this rapidly growing branch of research. It reads as follows: “Psychoneuroimmunology refers, most simply, to the study of the interactions among behavioral, neural and endocrine (or neuroendocrine), and immunologic processes of adaptation. Its central premise is that homeostasis is an integrated process involving interactions among behavior and the nervous, endocrine, and immune systems.” History The field grew from the work of Russian psychologist Ivan Pavlov and his classical conditioning model. Pavlov was able to condition dogs to salivate when they heard the ring of a bell by ringing a bell when they were given food. Eventually, they came to automatically associate the sound of the bell with the act of eating, so that when the food was no longer given, the sound of the bell would automatically cause them to salivate. With PNI, Russian researchers conducted a series of experiments that showed that the body’s other systems may be altered by conditioning as well. Although their research does not live up to today’s rigorous standards, they were able to cause immunologic reactions in animals in much the same way that Pavlov created salivation in his dogs. American researchers like Ader took the research further in the United States, and we now know for certain that immune responses can be enhanced or suppressed with a wide variety of conditioned cues. We also have a deeper understanding of the placebo effectâ€"some researchers are beginning to believe that it might be a conditioned response as well. Psychoneuroimmunology Applications Psychoneuroimmunology research sheds a great deal of light on many aspects of wellness and provides important research on stress. PNI studies have found may correlations between life events and health effects. As PNI has gained greater acceptance in the scientific community, the finding that emotional states can affect immunity has been an important one, and research in this area helps us to gain a clearer understanding of stress and its effects on health. We are gaining a clearer understanding of the links between lifestyle and personality factors and immunity as research continues. Stress and Health Research includes studies that exemplify what we have learned so far through the field of PNI and supply us with important information on the link between stress and health.

Sunday, May 24, 2020

Essay on Use of Technology in Fire Safety Education

Use of Technology in Fire Safety Education Every year 5,000 lives are taken due to fire in the homes. Many of these deaths may have been prevented. Fire not only claims lives, it’s destroys property and injuries many. Thankfully, there is something we can do. Over the years, the growth in technology used in to educate about fire safety has increased greatly. We now have many different ways to reach people of all ages. Some of this information includes: increased importance of the smoke detector, fire safety houses, fire safety videos, educational websites, high school cadet programs, and fire education equipment. All of these are very helpful and successful ways of teaching about fire safety.†¦show more content†¦Fire safety houses also make appearances at elementary schools and county fairs to help educate children. They are very beneficial to children and parents as well. Fire safety videos have a great appeal to children. Videos such as, Be Cool about Fire Safety, include cartoons, songs, and voices of celebrities. Kids have fun singing along, while learning about fire safety. Sayings such as, â€Å"fall and crawl†, â€Å"don’t hide, go outside†, and of course, â€Å"stop drop and roll† are highlighted throughout the video. It’s a great way to reach children. Not to mention there are hundreds of educational fire safety videos out there. Major insurance companies have begun to produce free videos, such as All-State’s â€Å"Be Cool about Fire Safety†. Fire protection organizations also offer fire safety videos. Not all videos are directed towards children however, there are a variety of videos that appeal to all ages. Campus Firewatch offers a series of videos directed towards College students in dorms, off campus, or in Greek housing. The videos address many fire threats such as: candles and halogen lamps, as well as many facts about college fire safety. Campus Firewatch has also created magnetic stickers for college students with sayings such as: â€Å"smoke alarms- got batteries?† and â€Å"sprinklers get turned on when it’s hot†. College students are not the only other audience targeted. The elderly are also in need of fire safetyShow MoreRelatedEmergency Services for the Deaf1373 Words   |  6 PagesHurricanes, floods, fires and other emergency circumstances can be stressful for a lot of people, but they present additional hurdles for those who are Deaf or Hard of Hearing. In the United States, there is an estimated 36 million adults who report some degree of hearing loss and 2-3 of every 1,000 children is Hard of Hearing or Deaf (National Institute). When an emergency situation arises, all too often these populations of people are the last to find out because it is not accessible to them; havingRead MoreProject Citizen Essay1824 Words   |  7 Pagesand Mrs. Lindberg buzzes you in. The first safety problem at Edgewood is security. 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Thursday, May 14, 2020

Biography of Spiro Agnew, Vice President Who Resigned

Spiro T. Agnew was a little known Republican politician from Maryland whose unlikely ascent to the vice presidency prompted many Americans in the late 1960s to wonder Spiro who? Agnew  was an unremarkable figure known to speak in a deadening monotone who was nonetheless notorious for his combative relationship with the press and unwavering loyalty to his boss, President Richard M. Nixon. He once referred to journalists as a tiny, enclosed fraternity of privileged men elected by no one† and to Nixons critics as â€Å"nattering nabobs of negativism.†Ã‚   Agnew is perhaps most well-known for the end of his career. He was forced to resign from office after being charged with extortion, bribery and conspiracy and pleading no contest to income-tax evasion in 1973.   Early Years Spiro Theodore Agnew (also known as Ted)  was born in Baltimore, Maryland, on Nov. 9, 1918. His father, Theophrastos Anagnostopoulos, had immigrated to the U.S. from Greece in 1897 and changed his surname. The elder Agnew sold produce before entering the restaurant business. His mother was American, a native of Virginia.   Spiro Agnew attended the public schools in Baltimore and entered  Johns Hopkins University to study chemistry in 1937. He transferred out of the prestigious school after struggling academically and enrolled at the  University of Baltimore Law School. He earned his law degree, but only after being drafted into the Army during World War II.  He returned to law school after being discharged and received his law degree in 1947, then went on to practice law in Baltimore. Early Career in Politics Agnew was little known outside of his home state of Maryland before Nixon chose him as a running mate. His first foray into politics came in 1957 when he was appointed to  the Baltimore County zoning appeals board, on which he served three years. He ran and lost for a judgeship in 1960, then won the Baltimore County executive position two years later. (The position is similar to that of mayor of a city.) During Agnews tenure, the county enacted a law requiring restaurants and other establishments to be to be open to customers of all races, built new schools and increased teacher salaries. He was, in other words, a progressive Republican. After creating a name for himself in the populous Maryland County, Agnew sought and won the Republican gubernatorial nomination in 1966. He beat a Democratic candidate,  George Mahoney, who supported segregation and campaigned on the slogan  Your Home Is Your Castle—Protect It. Charging Mahoney with racial bigotry, Agnew captured the liberal suburbs around Washington and was elected governor, Agnews Senate biography reads. But he would serve as governor for fewer than two years before he caught to eye of his partys presidential hopeful, Nixon. Rise to the Vice Presidency Nixon chose Agnew as  a running mate in the campaign of 1968, a decision that was controversial and unpopular with the Republican Party. The GOP viewed the progressive urban politician with suspicion. Nixon responded by describing Agnew as  one of the most underrated political men in America,  an old fashioned patriot† who, having been raised and elected in Baltimore, was a master strategist on urban issues. â€Å"There can be a mystique about a man. You can look him in the eye and know hes got it. This guy has got it, Nixon said in defense of his choice for running mate. Agnew was elected vice president in 1968; he and Nixon were  re-elected to second term in 1972. In 1973, as the Watergate investigation was churning toward a denouement that would force the resignation of Nixon, Agnew ran into legal trouble. Criminal Charge and Resignation Agnew was facing possible impeachment or criminal charges in 1973 for allegedly accepting payoffs from contractors when he served as Baltimore County executive and vice president. But he remained defiant in the face of a grand jurys investigation.  I will not resign if indicted! I will not resign if indicted! he proclaimed. But evidence that he  evaded  paying his income taxes—he was accused of failing to report $29,500 in income—soon led to his downfall. He resigned from office on Oct. 10, 1973, under a plea deal that allowed him to avoid prison time. In a formal statement to  Secretary of State Henry Kissinger, Agnew stated: I hereby resign the office of Vice President of the United States, effective immediately. A judge sentenced Agnew to  three years of probation and fined him $10,000. Nixon became the first president in U.S. history to use the  25th Amendment  to appoint a successor to the position of vice president,  House Minority Leader  Gerald  Ford. The amendment establishes the  orderly transfer of power  for replacing the president and vice president in the event they die in office, quit or are  impeached. The prosecution of the case removed Agnew from the presidential line of succession, which turned out to be a fateful decision. Nixon was forced to resign less than a year later, in August 1994, amid the Watergate scandal, and Ford took over the presidency. Agnews resignation was only the second by a vice president. (The first took place in 1832, when Vice President John C. Calhoun resigned the office to take a U.S. Senate seat.) Marriage and Personal Life Angew married  Elinor Isabel Judefind in 1942, whom he met while employed at an insurance company during his law-school years. The couple went to a movie and for chocolate milkshakes on their first date and discovered they had grown up four blocks apart. The Agnews had four children: Pamela, Susan, Kimberly, and James. Agnew died of leukemia in Berlin, Maryland, at the age of 77. Legacy Agnew will forever be know for his rapid ascent from obscurity to national prominence and his scathing attacks on the news media and polemics on society and culture. He was critical of efforts to lift Americas economically disadvantaged out of systemic poverty and of civil-rights protestors in the tumultuous late 1960s. He frequently used derogatory slurs, such as,  Ã¢â‚¬Å"If youve seen one city slum, youve seen them all.† Agnew reserved much of his ire for members of the news media. He was among the first politicians to accuse journalists of bias.   Spiro Agnew Fast Facts Full Name: Spiro Theodore AgnewAlso Known As: TedKnown For: Serving as vice president under Richard M. Nixon and resigning for tax evasionBorn:  Nov. 9, 1918 in Baltimore, Maryland, USAParents Names:  Theophrastos Anagnostopoulos, who changed his surname to Agnew, and  Margaret Marian Pollard AgnewDied:  Sept. 17, 1996 in  Berlin, Maryland, USAEducation: Law degree from the University of Baltimore Law School, 1947Key Accomplishments: Enacted a law in Baltimore County requiring restaurants and other establishments to be to be open to customers of all races, built new schools and increased teacher salariesSpouse Name:  Elinor Isabel JudefindChildrens Names:  Pamela, Susan, Kimberly and JamesFamous Quote:  In the United States today, we have more than our share of the nattering nabobs of negativism.  They have formed their own 4-H club  Ã¢â‚¬â€Ã‚  the hopeless, hysterical hypochondriacs of history.   Sources Hatfield, Mark O.  Vice Presidents of the United States, 1789-1993. U.S. Government Printing Office, 1997.Naughton, James M. Agnew Quits Vice Presidency And Admits Tax Evasion In 67; Nixon Consults On Successor. The New York Times. 11 October 1973.  https://archive.nytimes.com/www.nytimes.com/learning/general/onthisday/big/1010.htmlSpiro T. Agnew, Ex-Vice President, Dies at 77. The New York Times. 18 September, 1996.  https://www.nytimes.com/1996/09/18/us/spiro-t-agnew-ex-vice-president-dies-at-77.html

Wednesday, May 6, 2020

Kill A Mockingbird, By Harper Lee - 2542 Words

1. In â€Å"To Kill a Mockingbird† by Harper Lee, Jean Louise (Scout) Finch—the narrator—lives with her brother, Jem, and their widowed lawyer of a father, Atticus, in Maycomb, Alabama. On one summer, the siblings befriend a boy named Charles Baker Harris (Dill) (who has visited for the summer), and the three soon begin to spark a fascination with the Radley Place—a cryptic and eerie house which is inhabited by a man named Arthur, although he is dubbed Boo—and begin to test Boo, even going into the yard, which leads Scout to believe that Boo is inhuman; for example, during the winter, Boo gives Scout a blanket without her noticing. Later, at the surprise to Maycomb’s racist community, Atticus agrees to defend a black man, Tom Robinson, who†¦show more content†¦Ewell fatally. Afterwards, Boo carries a slightly wounded Jem back to Atticus’ residence, where two differing opinions rise—the town sheriff lies to protect Bo o, insisting that Ewell tripped and killed himself; on the contrary, Atticus wants to bring his son to trial, as he believes that he was the one who killed Ewell. The sheriff seems to get his way, and after sitting with Scout, who realizes that Boo is human, Boo returns once again to the Radley house. Following the incident, Scout has another epiphany—she realizes that it is important to practice kindness and understanding, as treating others with hatred, prejudice, and extreme bias would be worse than killing a mockingbird: â€Å"’Mockingbirds don’t do one thing but make music for us to enjoy. They don’t eat up people’s gardens†¦.they don’t do one thing but sing their hearts out†¦.That’s why it’s a sin to kill a mockingbird’† (Lee 103). 1. Jean Louise (Scout) Finch: In the beginning of the story, Scout is introduced as a five-year-old child who soon begins to show uncommon traits for a girl at the time: she is mentally years ahead of her peers, having been taught to read before school; she worries about essential goodness and has no like for hypocrisy; she always acts on what she believes to be the best; in addition, for her time (deep south, pre- Civil Rights Movement), she is quite a tomboy. Like anyone, however, she does develop a bias towards Arthur

Tuesday, May 5, 2020

Concept of Corporate Accounting

Questions: 1. Describe what you understand by the accounting concepts mentioned and provide examples from your selected annual report. 2. Discuss the problems of tax effect accounting addressed in the above statement in the context of the present AASB / IASB standards and the conceptual framework using your selected annual report to provide examples. 3. Comment on the issues of tax effect accounting in the above statement as they relate to the provision of decision useful information. Use your selected annual report toprovide examples. Answers: Introduction The main purpose of the assignment is to bring out matters relating with corporate accounting. In this particular assignment, Harvey Norman is taken under study that is an Australian-listed firm (Taylor, 2011). Harvey Norman is large Australia-based as well as multi-national retailer that deals in furniture, bedding as well as communication and consumer electric products. It operates in form of franchise in and around Australia. It uses conventional accounting system for bringing relevant issues into consideration. It ensures explanation of accounting concepts with examples from Harvey Norman. As far as next section is concerned, it deals with tax effect accounting standards in accordance with IAS and FASB Standards. These standards relates in accordance with conceptual framework for future analysis purpose (Spiceland, Thomas, Herrmann, 2011). At the last section, it ensures commenting on the tax effect accounting for taking future decisions into practical course of action. Explanation on accounting concepts with adequate examples in accordance with annual report of Harvey Norman It is important to consider the fact that conventional management accounting reveals accounting system that helps in providing information by the managers in business organization. It includes business owners for viewing at debts and credit items in the financial accounting reporting for the same. As far as management tools are concerned, it deals with undertaking useful decisions on behalf of Harvey Norman (Solomon Solomon, 2012). It indulges in undertaking some characteristics in case of management accounting. It ensures leveraging those useful techniques for managing business firms in desired form. In case of Harvey Norman, it indulges in Target income around $ 3.3 million at the end of financial year. Allocated funds involves around rebate terns in dealing with international suppliers for boosting target earnings in an overall manner. It ensures accumulating issues on matters relating employees on an adverse manner. Harvey Norman involves in earnings management for resulting outcomes in probing for scandal issues (Rajasekaran Lalitha, 2011). Harvey Norman declares that earnings earned by group come with 2% in the near future. It aims at targeting working with suppliers in unwinding various earnings arrangements for future analysis purpose. It is essential for indulging in clear direction and expectation of Harvey Norman as per the code of conduct for the same. It includes support from detailed group policies as per accounting policies in regular staff training for future analysis purpose (Libby, Libby, Short, 2011). It influences ways and puts up strong culture adherence in managing with long-term sustainable growth as far as possible. As far as management accounting is concerned, it deals with drawing attention on information sharing by the managers in decision-making process. It indulges in gaining financial accounting information especially by the external decision-makers in the most appropriate way. Business owners aim at undertaking managerial accounting information as per the business plans in the most appropriate way (Krivogorsky, 2011). It helps in controlling over business operations in case of evaluation in form of making complex business choices in an effective way. Management accounting is the process of c ontrolling over internal accounting system in accordance with specified facts and situations. Harvey Norman enjoys profit after tax amounting to $ 3340 million in accordance with increased 7.3 percentages. It indulges in discounted operations and non-trading items for future analysis purpose. It solves various accounting issues as well as accepting shared responsibility at the same time. As far as supplier rebate arrangements are concerned, it deals with agreed profits in between $ 10 million in case of money flow at the end of financial year (Kieso, Weygandt, Warfield, 2012). Harvey Norman aims at appointing supplier arrangement in solving probing issues from past financial activities. It indulges in comprehensive investigation in case of accounting purpose in form of commercial income for final purpose. It ensures carrying out Stuart demand in case of substantial contribution in turnaround cases. It indulges in bringing great effort and target market for future analysis purpose. Harvey Norman involves in managing with the inventory as far as possible. It is one of the nati onal retailer in bedding goods as well as furniture for the same. Harvey Norman needs to pay amount of $440 million in investment planning in the near future. In case of financial accounting, it aims at focusing on recording of past transactions as far as possible. Management accounting reveals ways in undertaking future decisions by management accountants. It is important to understand the facts relating management accounting reports for managing the budget and profit plan in an effective way. Harvey Norman needs to create budget in order to finalize business plan for the next financial years (Jones, 2011). It ensures evaluating with the accounting information in case of selecting attributes like time factor and accuracy at the same time. As far as financial accounting is concerned, it deals with focusing on accuracy matters as evaluated by decision makers. Management accountants believe in helping in creating estimates in order to render best information for making assumptions. Explanation on problems of tax effect accounting as per AASB and IASB Standards In accordance with Income taxes IAS 12, it indulges in implementation of comprehensive balance sheet in resolving accounting issues faced by Harvey Norman. It mainly includes income taxes in form of current tax recognition in viewing at the future consequences as per transactions in the most appropriate way (Jeffrey, 2011). IAS 12 includes income taxes in case of recovering for future settlement in carrying amount for future analysis purpose. It indulges in relying on business entity for assets and liabilities in an overall manner. It helps in viewing at the differences from carrying amount and tax bases for asset recognition and liabilities. It ensures carrying efficient ways for forward taxes in case of credit transactions for future analysis purpose. It helps in limiting ways in carrying out exceptional items in case of deferred tax liabilities and deferred tax assets for the same. The main aim of IAS 12 includes prescribing important terms in accounting treatment as far as income taxes is concerned. It ensures meeting objectives in relation with IAS 12 in case of inherent recognition of assets and liabilities in proper ways. It helps in recovering ways in settling for tax consequences for further recognition at the same time (Horngren, 2013). It takes into account for tax bases in case of assets and liabilities in tax attribution in an effective way. It includes various ways for carrying amount of assets and liabilities for retaining the financial position of Harvey Norman. It ensures viewing at the temporary differences for taxable amount in determining tax profits and loss for given time. Conceptual Framework of Harvey Norman Harvey Norman aims at committing towards attaining sustainability in the near future. It accounts for economic, environmental and social impact of operations for future analysis purpose. It focuses on delivering best results that will benefit society and brings positive business in an effective way. It ensures building on social reputation and places as good corporate citizen in the upcoming years (Fields, 2011). As far as conceptual framework is concerned, it deals with describing objectives in development of general purpose of financial reporting as far as possible. It is one of the practical tools that ensures as well as assists Board for development of IFRS standards for the same. It focuses mainly on financial accounting preparation for developing various accounting policies at the same time. There is no actual IFRS standard for assisting ways in preparation of financial statements in any form. It helps in enabling ways for understanding and interpretation of financial statement as a whole (Feldmann Rupert, 2012). Conceptual framework helps in improving ways in financial reporting system. It indulges in bringing proper concepts on matters relating to accounting standard implementation in proper ways. It achieves objectives regarding existing conceptual framework as and by Board Members. It aims at updating and improving in the conceptual framework in revised form. As far as conceptual framework is concerned, it ensures defining nature and purpose of accounting principles at the same time. It ensures addressing theoretical and conceptual issues in accordance with business activities. It should ensure financial reporting system for bringing coherent and consistent information in the most appropriate way. It aims at underpinning accounting standards development in an overall manner (Edgerton, 2012). Explanation on tax effect accounting in relation with provision for making final decisions It is important to understand the fact that income tax accounting proves complexity in real life business scenario like Harvey Norman. It requires adequate knowledge as in case of income tax accounting models. It includes tax laws and regulations for future analysis purpose (Dyckman, Magee, Pfeiffer, 2011). Harvey Norman is a company that indulges in viewing at comprehensive reviews. It helps in reducing level of complexity in case of income tax accounting for the same. It helps in improving ways for bringing relevance of information for quality improvement and reporting for future analysis purpose. It helps in bringing ways for evolution in case of economic, regulatory and tax legislative actions in an overall manner. It includes addressing accounting standard setting environment in the most appropriate way. It carries out existing accounting for gaining information from magnitude of shortcomings from past financial records of Harvey Norman (Devi Hooper, 2011). As far as Financial Accounting Standard Board is concerned, it deals with original convergence agenda in case of solving future issues in convenient form. International Accounting Standard Board believes in planning out ways for reducing modest differences between respective standards in case of income tax accounting at the same time. It aims at planning out ultimate abandons in indicating ways for consulting comprehensive future in the most appropriate way (Davis, 2012). It indulges in conceptual merits in case of current models in tax measurement in form of discounted taxes and cash flow basis in an effective way. It is important to consider the fact that investors revolves around increased interest in paying attention in final decision-making process. It reported ways for viewing at income tax amount and financial disclosures as a whole. It includes committees in viewing at the pending new standards in case of revenue, leasing and related financial instruments in proper ways. It ensures improving reporting standards in reducing level of complexity and making final decisions for gaining information from potential investors (Dagwell et al. 2012). It undertakes operational challenges in association with discounts for considering matters relating to tax-effect accounting as far as possible. It helps in bringing improving tools and experience as per challenges in income tax accounting in an overall manner. It ensures focusing on discounting of deferred tax accounting at the same time. It includes net income analysis in recording one-time adjustment as far as possible. It indulges in possible refor ms in case of income tax building for Harvey Norman for redefining current models in the most appropriate way (Albrecht, Stice, Stice, 2011). It requires personnel with deep knowledge in income tax laws and financial reporting standards in proper ways. It revolves around processing with reliance exposure by using spreadsheets in general ledger system for future analysis purpose. Harvey Norman should manage outside services and increased cost at the time of financial statement preparation. As far as investors are concerned, it deals with placing at historical performance for matters relating to effective tax accounting rates in current accounting standard in the near future (Blowfield Murray, 2011). It revolves around addressing tax-related cash flows and expectations as far as possible. Conclusion At the end of the study, it is interesting in gathering facts about the company named as Harvey Norman. Harvey Norman believes in attainment of revenue generation in future and retaining the global marketplace for the same. It includes explanation on concepts relating to tax effect accounting policies of Harvey Norman. It engages in taking economic measures as per income tax costs and benefits at the same time. It indulges in viewing at the deferred tax payments and balance sheet transactions for smooth functioning of Harvey Norman. In this assignment, it reveals consolidated financial statement and separate statement for taking correction actions in the near future. It ensures necessitating initial public offering in case of business combination in the most appropriate way. Reference List Albrecht, W., Stice, E., Stice, J. (2011).Financial accounting. Mason, OH: Thomson/South-Western. Blowfield, M. Murray, A. (2011).Corporate responsibility. Oxford: Oxford University Press. Dagwell, R., Wines, G., Lambert, C., Psaros, J. (2012).Corporate accounting in Australia. Frenchs Forest, N.S.W.: Pearson. Davis, M. (2012).Accounting for real estate transactions. Hoboken, N.J.: Wiley. Devi, S. Hooper, K. (2011).Accounting in Asia. Bingley: Emerald. Dyckman, T., Magee, R., Pfeiffer, G. (2011).Financial accounting. [Westmont, Ill.]: Cambridge Business Publishers. Edgerton, J. (2012).Investment, accounting, and the salience of the corporate income tax. Cambridge, Mass.: National Bureau of Economic Research. Feldmann, D. Rupert, T. (2012).Advances in accounting education. Bingley, U.K.: Emerald. Fields, E. (2011).The essentials of finance and accounting for nonfinancial managers. New York: American Management Association. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Jeffrey, C. (2011).Research on professional responsibility and ethics in accounting. Bingley, UK: Emerald. Jones, M. (2011).Creative accounting, fraud and international accounting scandals. Chichester, West Sussex, England: John Wiley Sons. Kieso, D., Weygandt, J., Warfield, T. (2012) Intermediate accounting. Krivogorsky, V. (2011).Law, corporate governance, and accounting. New York: Routledge. Libby, R., Libby, P., Short, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Rajasekaran, V. Lalitha, R. (2011).Corporate accounting. Noida, India: Pearson. Solomon, J. Solomon, A. (2012).Corporate governance and accountability. New York: John Wiley. Spiceland, J., Thomas, W., Herrmann, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Taylor, J. (2011).Forensic accounting. Harlow: Financial Times/ Prentice Hall.

Saturday, April 4, 2020

Christianity in Sudan

Abstract Christianity in Sudan can be traced back to the 5th century even before the colonialists and Muslims stepped into Africa. Christianity was the official religion of the three Nubian kingdoms along Nile River: Makouria, Nobatia, and Alwa kingdom. Ever since the Muslim Arabs occupied North Africa and particularly northern Sudan, Christians have never had peace.Advertising We will write a custom essay sample on Christianity in Sudan specifically for you for only $16.05 $11/page Learn More Christianity is a tolerant religion unlike Islam. This paper explores the social, political, economic, and technological challenges facing Christians in Sudan. The suffering of the Christians in Sudan has been increased by the Muslim dominated Sudanese government. Introduction Christians in Sudan today face numerous challenges. The basis of these problems traces its roots to a long history. The origin of Christianity predates both the colonial and Islamic era. This goes back to the 5th century when there were Christian kingdoms in northern Sudan with churches built in every village1. Archeological evidence of this era is available in the Sudanese National Museum. By 580 A.D. Christianity was an official religion of the three Nubian kingdoms along Nile River: Makouria, Nobatia, and Alwa kingdom. This remained the way it is till 638 A.D. when Egypt was conquered by Arab Muslims. The Arabs occupied most parts of Egypt and forced the Christians to sign a non aggressive treaty with them, placing the border around Aswan2. Nevertheless, Christians who were dominantly Nubians started experiencing conflicts around the border with Muslim Arabs. Sporadically religious differences became a factor in the sprained relationship between Muslims and Christians. These problems became part and parcel of the lives of Christians. Since then these problems have persisted up to date. Sudanese government is dominated by Muslims who are trying everything possible to Islamize the whole country3. This act of coercion also occurred during the earlier spread of Christianity. Kingdoms that embraced Christianity forced their subjects to accept their new faith since it was considered as a faith of the state. Islamization of the early Kingdoms by the Muslim Kings was a major set-back to Christian faith. During that era, the King was the only person who could mobilize the people to resist invasion by the foreigners. The King’s failure to help these kingdoms led to their total collapse4. Social, political, economic and technological challenges facing Christians in Sudan During the era of government of National Salvation Revolution, scores of non-Muslims were converted to Islam. Muslims were also convinced to cross over to Christianity. The converted Muslims lived in fear of being attacked by their former Muslim brothers. Muslims rarely tolerate the existence of non-Muslims in their society.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More Therefore, majority of Christians who lived in the north suffered denunciation and extermination. While Muslims-Arabs who lived in Christians dominated areas, particularly in the south, were looked upon with suspicion. Converted Christians were regarded as Judas/ betrayers. At the same time they were suspected by the Muslim Arabs as spies5. Whether Sudan remained as one state or separated as it is now, the conflict between Muslims and Christians can not be solved easily. This problem has become more complex at the moment6. The Comprehensive Peace Agreement signed by the Khartoum government and the SPLA recognizes the diversity of the Sudanese people. The Christians in this case are considered as legitimated members of the society. However, Christians still face numerous challenges including socio-economic, political and technological problems7. On matters political, before the split of Sudan the posi tion of the Presidency was a monopoly of the Muslims. The best position which the non-muslim members, especially Christians would get was the deputy position8. Former deputy to President Omar Al Bashir, Mr. Al Zubeir Mohamed Salih had a Christian deputy by the name Gorge Kongor. Zubeir passed away when President Bashir was outside the country for official duty9. The constitution gave Kongor the power to ascent to the throne for a temporary basis until the president was back in the country but he was denied that position even though it was only for a short time. This confirmed non-Christians’ perception that the position of Presidency was only preserved for Muslims. Osman Mohamed Taha was appointed the vice President while George Kongor was retained in the third hierarchy. All the way through the history of Sudan, Christians from the south have always deputized Muslim-Arab presidents. The most recent case was that of Salva Kir deputizing Omar Al Bashir. The Southern Sudan tend ed to maintain a Muslim head of state to counter the dominant Muslim heads10. In matters economics, a study carried out in Sudan revealed that Christian churches were doing badly as compared to Muslim Mosques and other secular sectors in Sudan. This has resulted to worsening state of some of these churches socio-economically. Despite of their vision and mission, churches in the whole of Sudan have not been successful economically. This has adversely affected the Christians since they are not been given economic back up in life. The only remedy left for the church is to focus on its own economy11. In social matters, most of the Christians in Sudan are marginalized especially those in the south and western parts of Sudan. Christian faithful are susceptible to social mobility. Their places of worship are made of shabby materials which is a complete contrast to the earlier Nubian Kingdoms who worshiped in temples. Most church buildings in Sudan are very poor and some are makeshift struc tures12.Advertising We will write a custom essay sample on Christianity in Sudan specifically for you for only $16.05 $11/page Learn More Christians in Sudan have minimal access to technology. Technological gadgets available to them are backward and outdated. Advanced technologies in the neighboring countries such as Kenya and Uganda have been used to facilitate worship and evangelism. Technological gadgets used in these countries include Radio, computers, mobile phones, TVs, among others. However, these technologies are mere fairy tales to majority of the Christians in Sudan13. The topmost challenge facing Christianity and other religions in Sudan and the rest of the world is secularism. The modern day lifestyles are characterized by ungodly existence even among religious faithful. This is one of the reasons why the Muslim dominant government of Khartoum has been pushing for Islamic state where the daily activities of the citizens are governed by relig ious doctrines. Christians in Sudan, though aspiring for secular state, are expressing caution on the way this type of state should operate. Christians are urged to balance personal freedom and abuse of values of human life14. Christians in Sudan also face oppression and intimidation from the Muslim majority. Many of these atrocities were committed during the era of Government of National Salvation Revolution (G.N.S.R.). The incumbent is a member of the Islamic party branded as National Congress Party. The party is believed to have been designed and structured by Muslims. During the era of Government of National Salvation Revolution Christian properties were confiscated. This included the forcible take over of the Catholic club by the state in Khartoum. There is still a widespread outcry by Christians in the north regarding the abusive approach used by the government machinery towards them15. Government of National Salvation Revolution also used guerilla tactics such as promoting in terdenominational conflicts to achieve their objectives. When the Christians in Sudan were voicing their concern to stop the war in south Sudan, the government had infiltrated the churches and was using their own members to fight them. While most of the Christians were advocating for peace in south Sudan, those who had been compromised by the state were holding different opinion. Churches which complied with the state directives were converted into national churches. These include the Evangelical Lutheran Church of Sudan (ECSS) and the Reformed Episcopal Church (REC)16.Advertising Looking for essay on religion theology? Let's see if we can help you! Get your first paper with 15% OFF Learn More The Government of National Salvation Revolution was accused of intentionally interfering with the affairs of the Sudanese churches. Many church leaders pleaded with the incumbent to help stop these acts of injustice against the church but in vain. On the other hand, the attention of the president was drawn to the actions of Islamic group known as Ansar. The abuse and oppression of Christianity are exemplified in the burning of the Bible copies in Khartoum on February 8th 199917. Christians in Sudan are also infringed of their legal rights. Religious freedom in Sudan is monopolized by the ruling party and the Government of National Salvation Revolution. Even though the Comprehensive Peace Pact addressed the issue of religious freedom, its implementation has remained unsuccessful. Religious pundits stated that religious freedom in Sudan is disjointed and complex. Religious freedom is entrenched in the constitution, but since the Judiciary is dominated by the Muslims justice has become an illusion to the Christians in Sudan18. Conclusion Christianity in Sudan traces its roots back to the 5th century. Christianity existed in the northern Africa even before the coming of the colonialists and the Islamic religion. Increased dominance of the north by the Muslim Arabs has caused a great deal of suffering to the Christians. Contrary to Islam, Christianity is known to be very tolerant to other religions. The problems Christians face in Sudan have been increased by the Muslim dominated government in Khartoum. Christians undergo all forms of oppressions and human right violations in Sudan. Bibliography Brenner, Louis. 2000. Histories of religion in Africa. Journal of Religion in Africa 30, no.2 (JUNE):143-167. John, Kongi. 2011. Responding to Islamization, Marginalization, Victimization and Intimidation. Web. Ogbukalu, Uke. 2005. African Christianity: An African Story. Pretoria, South Africa: Department of Church History, University of Pretoria Yusuf F. Hassan. 2002. Reli gion and Conflict in Sudan. Nairobi: Pauline publications, Faith in Sudan series. Footnotes 1 Brenner, Louis.† Histories of religion in Africa†. Journal of Religion in Africa 30, no.2 (2000):143-167. 2 Ogbukalu, Uke. African Christianity: An African Story. Pretoria, South Africa (Department of Church History, University of Pretoria, 2005). 3 Louis, 144. 4 John, Kongi. â€Å"Responding to Islamization, Marginalization, Victimization and Intimidation†. 5 Ibid, 4. 6 Ibid 5. 7 Yusuf F. Hassan, Religion and Conflict in Sudan (Nairobi: Pauline publications, Faith in Sudan series, 2002). 8 Ibid, 4. 9 Ibid,5. 10 John, Kongi. â€Å"Responding to Islamization, Marginalization, Victimization and Intimidation†. 11 Yusuf F. Hassan, Religion and Conflict in Sudan (Nairobi: Pauline publications, Faith in Sudan series, 2002). 12 John, Kongi. â€Å"Responding to Islamization, Marginalization, Victimization and Intimidation†. 13 Yusuf F. Hassan, Religion and Conflict in Sudan (Nairobi: Pauline publications, Faith in Sudan series, 2002). 14 Brenner, Louis.† Histories of religion in Africa†. Journal of Religion in Africa 30, no.2 (2000):143-167. 15 John, Kongi. â€Å"Responding to Islamization, Marginalization, Victimization and Intimidation†. 16 Ibid, 6. 17 Yusuf F. Hassan, Religion and Conflict in Sudan (Nairobi: Pauline publications, Faith in Sudan series, 2002). 18 Ogbukalu, Uke. African Christianity: An African Story. Pretoria, South Africa ( Department of Church History, University of Pretoria, 2005) This essay on Christianity in Sudan was written and submitted by user Evelynn Parker to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Sunday, March 8, 2020

Free Essays on Microprocesor History

Microprocessor History A microprocessor - also known as a CPU or Central Processing Unit - is a complete computation engine that is fabricated on a single chip. The first microprocessor was the Intel 4004, introduced in 1971. The 4004 was not very powerful - all it could do was add and subtract, and it could only do that four bits at a time. But it was amazing that everything was on one chip. Prior to the 4004, engineers built computers either from collections of chips or from discrete components (transistors wired one at a time). The 4004 powered one of the first portable electronic calculators. The first microprocessor to make it into a home computer was the Intel 8080, a complete 8-bit computer on one chip introduced in 1974. The first microprocessor to make a real splash in the market was the Intel 8088, introduced in 1979 and incorporated into the IBM PC (which first appeared in 1982 or so). If you are familiar with the PC market and its history, you know that the PC market moved from the 8088 to the 80286 to the 80386 to the 80486 to the Pentium to the Pentium-II to the new Pentium-III. All of these microprocessors are made by Intel and all of them are improvements on the basic design of the 8088. The new Pentiums-IIIs can execute any piece of code that ran on the original 8088, but the Pentium-III runs about 3,000 times faster! The following table helps you to understand the differences between the different processors that Intel has introduced over the years. Name Date Transistors Microns Clock speed Data width MIPS 8080 1974 6,000 6 2 MHz 8 0.64 MIPS First home computers 8088 1979 29,000 3 5 MHz 16 bits, 8 bit bus 0.33 MIPS First IBM PC 80286 1982 134,000 1.5 6 MHz 16 bits 1 MIPS IBM ATs. Up to 2.66 MIPS at 12 MHz 80386 1985 275,000 1.5 16 MHz 32 bits 5 MIPS Eventually 33 MHz, 11.4 MIPS 80486 1989 1,200,000 1 25 MHz 32 bits 20 MIPS Eventually 50 MHz, 41 MIPS Pentium 1993 3,100,000 0.8 60 MHz 32 bits, 64 bit bus 10... Free Essays on Microprocesor History Free Essays on Microprocesor History Microprocessor History A microprocessor - also known as a CPU or Central Processing Unit - is a complete computation engine that is fabricated on a single chip. The first microprocessor was the Intel 4004, introduced in 1971. The 4004 was not very powerful - all it could do was add and subtract, and it could only do that four bits at a time. But it was amazing that everything was on one chip. Prior to the 4004, engineers built computers either from collections of chips or from discrete components (transistors wired one at a time). The 4004 powered one of the first portable electronic calculators. The first microprocessor to make it into a home computer was the Intel 8080, a complete 8-bit computer on one chip introduced in 1974. The first microprocessor to make a real splash in the market was the Intel 8088, introduced in 1979 and incorporated into the IBM PC (which first appeared in 1982 or so). If you are familiar with the PC market and its history, you know that the PC market moved from the 8088 to the 80286 to the 80386 to the 80486 to the Pentium to the Pentium-II to the new Pentium-III. All of these microprocessors are made by Intel and all of them are improvements on the basic design of the 8088. The new Pentiums-IIIs can execute any piece of code that ran on the original 8088, but the Pentium-III runs about 3,000 times faster! The following table helps you to understand the differences between the different processors that Intel has introduced over the years. Name Date Transistors Microns Clock speed Data width MIPS 8080 1974 6,000 6 2 MHz 8 0.64 MIPS First home computers 8088 1979 29,000 3 5 MHz 16 bits, 8 bit bus 0.33 MIPS First IBM PC 80286 1982 134,000 1.5 6 MHz 16 bits 1 MIPS IBM ATs. Up to 2.66 MIPS at 12 MHz 80386 1985 275,000 1.5 16 MHz 32 bits 5 MIPS Eventually 33 MHz, 11.4 MIPS 80486 1989 1,200,000 1 25 MHz 32 bits 20 MIPS Eventually 50 MHz, 41 MIPS Pentium 1993 3,100,000 0.8 60 MHz 32 bits, 64 bit bus 10...

Friday, February 21, 2020

Female Genital Mutilation Research Paper Example | Topics and Well Written Essays - 2000 words

Female Genital Mutilation - Research Paper Example The present research has identified that F. G. M is a procedure that has no health benefits on girls or woman, causes severe psychological and physiological problems and it is mostly practiced in Africa as a nonreligious, cultural ritual. Some scholars such as Elizabeth Bransfield in her case studies involving Female Genital Mutilation in Gender, Anthropology, and Religion argues that it is a religious ritual and cultural issue, while it is overlooked that the ritual has no medical reasons because the female body is adversely harmed. Psychologically, the victim of F.G.M suffers a lot of pain during the procedure which is done mostly in unhygienic conditions and without anesthetic. The removal of the clitoris to is painful due to its having a lot of nerve endings. Injury to the genital area could also scar the victim for life considering that the procedure is undertaken mostly unprofessionally, in poor lighting and at times in the bush. The thrashing, fearful and screaming victim coul d also aggravate the injuries due to the being done by personnel who are not trained in handling medical cases. Lack of medical facilities could also result in dire consequences including death in case of complications. Infection due to unhygienic procedures is a common feature due to the use of unhygienic tools, dirty herbs or untested traditional medicines. Death or very major medical complications conditions could result due to the many underlying conditions under which F.G.M is done. When the procedure involves infibulation, which involves the bidding of the legs for some time, urine and faces are retained in the wound and the damp conditions in the wound could develop into a very septic wound.

Wednesday, February 5, 2020

Logistics, People and Operations--Problem Solving in Connection With Essay

Logistics, People and Operations--Problem Solving in Connection With Real Organization - Essay Example Usage of machinery is inevitable in very field or sector. In the case of logistics instead of creating the system of machines, a system of people is created. This will make the system of machines work with out any obstructions. Logistics is mainly of three types. It is business logistics, production logistics and military logistics. In this paper we deal mostly about business and production logistics. Business logistics involves supply chain management. This is because the products or services start from the supplier and reach the end user. Here inventory management, purchasing, transportation, storing, organising and planning will be integrated. The knowledge about the resources about the above topics will be combined by the managers to coordinate the resources in the organisation. This coordination will streamline the flow of the material through the network and the other coordinates the sequences of resources regarding the flow of the goods and services. In production logistics the logistical process is internal, whereas in the business logistics the process is external. This involves the flow of goods and services within a industry or an organisation, which have branches located in different areas. The machines in the work places are fed with right product due to the production logistics. The streamlining of the flow of the goods and services through a process constitute the production logistics. ... This understanding is not enough for implementation of the logistics, either that of business or production.1 Transport and warehousing logistics is the fifth largest sector that is providing employment in the states like Chicago and California in USA. Career in logistics: The initial discussion is about understanding the qualifications needed for the success in logistics. The personnel in this sector need the skills in in-time inventory, management practices and the capability of recognising the demand for material movement. One significant factor to be understood in this sector is ever growing need of work force. Though the number of opportunities is growing in all the sectors, the work force needed for a particular work is being decreased. It is not the case with the transportation and warehousing logistics. Customer service satisfaction: The requirement of staff in that sector is increasing every day. The reason is that the customers are demanding more speed and quality in transportation and warehousing respectively. The qualifications and experience for the personnel in this sector will be different from other sectors. The required skills, the career opportunities were different in nature. The personnel need the skills regarding the storage of more goods in as much less space as possible and the transportation of goods in right time to right place. The goods or the products that are to be stored and transported will be different in nature. They range from fruits to vegetables, glass to crockery, and machinery to spares. Each type requires a different type of storage and mode of transportation. The transportation of the two wheelers is different from the transportation of four

Tuesday, January 28, 2020

Development of Air Compressor Lubrication

Development of Air Compressor Lubrication In this project, the mission which needs to be accomplished is to investigate the relentless root cause of such failure and to give useful recommendations which can help to avoid such failures in the reciprocating compressor under study in the future. An engine driven auxiliary air compressor failed, the air compressor is located in the Hawke workshop. The first stage will be to establish details about the compressor, the manufacturer and how the compressor works. Classification of compressors and types will be also discussed and of course the theory of operation. Collecting components failed in order to be examined subsequently for the failure cause or causes this will be held using a variety of methods. NDE (non-distractive examination) or NDT (non-destructive testing) is valuable way to use for preliminary inspection of the failed parts without damaging it. DT (destructive test) is another way to check and inspect parts but this inspection method appears from its name it lead do d estructive damage the tested parts which will be no longer able to be used. Fatigue principles also will be showed. Studying all the above will gave a clear idea about the cause of the damage. Discussion of the probable causes for the failure well be performed in the following chapters as well as the conclusion obtained from study conducted. 1.1 Introduction Air compressor producing is return for long time ago. The main idea of compressing air and discharge it used by the ancient in deferent ways. The first usage for the air compressor is increasing the combustion of furnace. The air compressor is raising the heat of the furnace by bellowed compressed air to it. Moreover, the main products got from these furnaces are metals and weapons. Muscles were the main power source for the air compressor. The below figure shows the old air compressor. That kind of old air compressors still used in different productions. This project will investigate and analysis a failure happened in an air compressor. This investigation will be done in several ways to figure out the cause of the failure. Air compressor is a machine has the ability to compress the air and release it to convert the electrical power to kinetic energy to use it in several industrials and usages. Air compressor is consisting of many components. These components are electrical motor, pistons, air pump, air receiver, air drier, filters, air pressure regulator and pressure switch. All of these components will be discussed in details in the next chapters. There are also types of air compressor will be discussed later. 1.2 Background The case which had here is a failure in an air compressor. From the first sight on the damage happened in it, it seems to be that the failure happened in the connecting rod and its obvious from the below figure number 3. This figure shows that the failure happened in the connecting rod from the ring part which connected to a crank shaft. But the reason for this failure is unknown as there are several scenarios could be adopted. The first scenario is the fatigue is the reason for this failure. The second scenario is a very heavy pressure loaded to the compressor which led to that failure. These are the most expected scenarios which will be investigated later in this project to figure out the reason of the failure. 1.3 Amis and objectives Aims: The main aim of this graduation project is to investigate and discover the cause or the causes of failure of diesel engine driven auxiliary reciprocating air compressor made by Knorr-Bremse, model number is LP 4865. This will be achieved by carrying out the below objectives, once its achieved, the main aim of the project will be achieved. Project objectives: Collecting valuable information about, model number is LP 4, this will include: design of compressor, design of each part, construction materials of each part, operation principles, working theory, production range..etc. collecting data will help to recognize main failure cause, and accordingly to prepare new procedure to eliminate the problem, to decrease the opportunity of failure occurrence in the future, use greater safety factor and to recognize the person or the entity responsible for failure and to make mistake proofing for future avoidance of the failure. Collecting this background information is not limited to numbers only but it is should be extended to everything such as pictures, charts and graphs and samples. Investigating operational parameters, history of operation, nature of operation..etc in order to be able to determine precisely the root cause of such failure and which failure mode it follows. Physical investigation or macroscopic inspection should be carried out. This mission includes photo capturing, code of the product, model number, lot number, batch number and serial number. Perform compressor disassembly in order to dismantle each component, part, assemblies and sub-assemblies to perform through investigation and inspection of each. Its should be mentioned that necessary tests and analyses should be performed; mainly the manufacturer usually has his own procedures and tests for test and inspection. 2.0 Air Compressor What is the air compressor? Air compressor is a machine that converts electric power to kinetic energy (motion). This energy comes from pressurizing and compressing air. After that, the compressed air goes into a chamber, and the air kept in the chamber by unidirectional valve. There are many types of compressors these types are: reciprocating compressor, rotary screw compressor and centrifugal compressor. These types will be explained in details below. 2.1 Reciprocating compressor: Reciprocating air compressor is positive displacement compressor. This compressor sucks a volume of air and presses it with high pressure. This pressure done by using a piston and cylinder as movement part and displacement part. The compressor could be single acting or double acting according to its accomplish by using one side or both side. When the pressure difference between the cylinder and the receiver became proper, the valves open. Inlet valves open when the pressure in the cylinder is slightly below the intake pressure. Discharge valves open when the pressure in the cylinder is slightly above the discharge pressure. The compressor could be a single stage when the compression process done parallel. Advantages: Simple design. Lower initial cost. Easy to install. High efficiency with 2 stages. No need for lubrication. Large range of horsepower. Disadvantages: Maintenance cost is high. Many moving parts. Vibration problems. Foundation maybe required. Not running at full capacity all the time. 2.2 Rotary screw compressor: Also Rotary air compressor is a positive displacement compressor. Single stage helical or spiral lobe oil flooded screw is the most common in rotary air compressor. This compressor is consisting of 2 rotors located in a case where the air is compressed internally without any valves. The cooling for these compressors done by oil. As the cooling for the working parts happened inside the compressor, this type of compressor will not experience over heat due to operation, so it could operate without stop. Due to the simple design of the rotary screw compressor and its parts it can be maintained easily and installed any where could handle its static weight. The 2 stages rotary air compressor uses 2 rotors with a combined air end. This 2 rotors installed in series to share the compression. This raise up the efficiency with 50%. This 2 stage rotary compressor combined the maximum profit from the rotary screw with its simplicity and flexibility and the reciprocating compressor with its effect ive energy when it works 2 stages with double acting. The 2 stages of this compressor could be cooled by water, air or oil. The cooling system for this compressor could be oil, air and water. Advantages: Simple design. Low initial cost. Low maintenance cost. Good efficiency at 2 stages. Easy to install. Few moving parts. Common in use. Disadvantages: Limited life for airend. Service for airend couldnt be done at field. High rotational speeds. Must be oil lubricated. Single stage has low efficiency. 2.3 Centrifugal compressor: The centrifugal air compressor is a dynamic compressor that depends on transfer of energy from a rotating impeller to the air. This done by changing the airs momentum and pressure. By slowing the air in stationary diffuser the momentum converted to pressure. This compressor is oil free compressor. There is a separation between the lubricated oil and air by shaft seals and atmospheric vents. Where the high volume of dry air is required a centrifugal compressor is the proper compressor as it has a few moving parts and could operate continuously. 2.4 Rotary Sliding Vane Compressors: Rotary sliding Vane Compressor is also a positive displacement compressor. This type of compressor is consisting of rotor and stator and eight blades. Between the intake and exhouset valves a cresent shape formed by the location of the rotor and stator. The compression achieved by one complete rotation as the volume changed from the maximum to minimum. Vanes are pushed outward against the stator walls. Injecting oil from the intake valve and along the stator wall to cool the air and make a sealing between the stator wall and vans and also to lubricate bearings. So that a filtration system must be installed to separates the oil from the compressed air. Advantages: Simple design. Easy to install. Low cost. Maintenance cost is low. Reliable. Few moving parts. Disadvantages: Single stage. Low efficiency. Must lubricate with oil. Difficult with over pressure. 2.5 Main Component of Air compressor in general: The system could be installed in 2 methods. The first method is where air drier before receiver tank. The second method is where the air drier after the receiver tank. These components will explained in details in the below paragraph. Receiver tank: From its name receiver tank is a tank that receives the discharged air. It helps to prevent rapid compressor cycling by providing a storage capacity. The advantage for the receiver tank is reducing the wear and tear in motor, inlet control system and compression module. It also eliminate the flow pulsing. Air Dryers: there are 3 types of air dryer. The main objective for air dryers is to dry the air to prevent rust and wearing in the air compressor components and discharge line. These types are: Refrigerated air dryers: This dryer used a mechanical technique to remove moisture from compressed air and cooling it and condense water. Desiccant dryers: This dryer is absorbing water vapour by using utilizes chemical drops called desiccant. The common desiccants used in this dryer are silica gel, molecular sieve and activated alumina. Deliquescent air dryers: This type of dryer using desiccant to dry compressed air. The wetness in the compressed air reacted with the absorption material and turned into liquid which drained from the dryer. This process could be corrosive so the corrosion check has to be done. Filters: Filters are installed to remove the lubricants and water from the compressed air. It could be installed downstream at refrigerated air dryer or upstream at desiccant dryer. The most common in filters is coalescing filter. But this filter it only can remove liquid and water which have been previously condensed. Piping Distribution systems: Piping distribution system is controlling in how the compressed air go out to the tools and also determined the required energy for the air compressor. 2.6 The reciprocating air compressor (knorr-bremse, model lp 4865) The main study object in this project as said before is to study the reciprocating air compressor (knorr-bremse lp 4865). By searching the internet and try to get information about the air compressor which needed to complete this study but unfortunately the required information couldnt be found except its maximum pressure 12 bar and volume 460 . So the general information about the reciprocating air compressor will be mentioned instead of the specific air compressor. There are 9 main parts for the reciprocating air compressor these parts are: Crank case: Crank case is a close rigid body where the crank shaft and the bearing house where located. This body could by rectangular or square shape. Mainly crank case formed by using cast iron. Crank Shaft: Crank shaft in one of the most important parts in air compressor. It is a motion transferor. It designed as one piece has balance in its dynamics and tries to avoid any twisting. To ensure a long life for bearings, the polishing and crank pin will be done. Generally crank shafts have a fly wheel. This crank shaft manufactured mainly of high grade S.G iron. Connecting rod: This part is responsible of transfer the motion from the crank shaft to the piston and changing the direction from the rotating motion come from the crank shaft into reciprocating motion in piston. This part is mainly forged of alloy steel. Bearings: Bearings are made to provide the rotating gear with rigidity. Its mainly manufactured of copper lead alloy. Cross slide: to get a perfect running for cross head, this part is responsible for reduce the inertia. This part is commonly manufactured of high grade S.G. iron. Cylinder: This part is where the air flow passes and compressed. Cylinders are manufactured with water jacket to reduce the generated heat from the compression process. This cylinder mainly made of cast iron. Pistons: Piston is the main part in the compression process, which move forward to compress the air and backward to intake a new air amount to compress. There are 2 types of piston according to its lubrication system, the first type is non-lubricated which made from aluminium alloy, and the second type which is lubricated is made from cast iron. Due to moving of piston in the cylinder, so there must a space exist between them, to ensure there is no leak happened for air a piston rings located on piston. Piston rod: Piston rod is this rod which connects the piston to the connecting rod. The piston rod is manufactured of alloy steel. Intake and discharge valves: These valves are responsible for the amount of air sucked or discharged. When the piston in the retraction position the suction valve open to allow the air to get in. when the piston move forward and reach the maximum pressure the discharge valve open. These 2 valves are adjusted to be opened and closed according to the pressure difference between inside the cylinder and the outside. These valves are made from stainless steel even a plate type or spring type. 2.7 Air Compressor Lubrication Due to the operation of the air compressors which have different moving parts, a friction must be occurring. This friction generates heat and not just that it leads to part wearing which probably lead to a failure. And some time a kind of sealing need to be installed to prevent the compressed air from leaking. All of these reasons lead to using lubrication. Oil lubrication is a must in air compressors to overcome all above problems. The lubrication method could be different from type to another, but the main idea is to prevent the friction between moving parts like lubricate the bearings, or at the same time in some cases like reciprocating air compressor it also works like sealing between the cylinder wall and the piston. The problem in lubricate the air compressor is the selection of the proper oil. The selected oil must be industrial oil with high quality and matching the operation requirements. The environment of where the compressor will be installed is one of the parameter of s electing the lubrication oil, if the environment is too cold and the temperature is low the frizzing point, an anti-frizz oil must be use. If the environment is too hot oil with high viscosity and ability to heat resistance must be used. All of these restrictions must be considered while selecting the lubricant. These are the main idea of lubrications but the implementation is different according to each type of air compressor. The lubrication system changes from one type of air compressor to another according to the operation theory of it. 3.0 Quality assurance for the manufacturing process Air compressors are designed to work in both the industrial and the privet fields, it designed to press gas or pressured air. During the air compressor operations leak or failure maybe happened and this will lead to a serious damage. The quality assurance purpose is to guarantee if the production is safe and ready to use or if rejected and have defects. This operation done by two methods the first one is the destructive test which means that the tested object will be destructed and no longer could be used and this type used in the initial design and on the first production to be sure of it. The second test is called the non-destructive test (NDT) which means we can make our test and be sure if the production is good to use or not without destructing the production. This type (NDT) what we are going to focus on because its the most common method in inspection. The definition of the NDT is its a test methods used to examine an object without impairing its future usefulness. There are a several methods in NDT used like: Visual Microwave Thermograph Tap testing X-ray Magnetic particles Acoustic Microscopy Acoustic emission Magnetic measurements Liquid penetrate Ultrasonic Flux Leakage Eddy current Replication Laser interferometer All of the above methods are used in NDT, but in our case we will go to use the common methods and try to clarify its operation and how to use. Visual inspection: It the most common and basic inspection method. In this method we can use fiberscope, bore scopes, magnifying glasses and mirrors. Another technology could be used as electronic microscopes have the ability to enter the narrow places inside the air compressor. Magnetic Particle Inspection: This inspection could be done by magnetize the inspection part. After that coloured particles of iron covered the inspection area. These particles of iron will spread to the magnetic flux and show the discontinuity area. By applying the proper light this inspection could be checked by visual.splinedflour Radiography: To perform this check a shot waves with high energy is used. Radioactive source or X-ray machine could generate such waves. The part which will be tested will be located between the radiation source and a film. This part will prevent some of the radiation. Thick areas will stop more waves. This will lead to variation on the film darkness the thick part will be less dark and the thin or cracked part will be more darker.RAD1Casting CastingRad Eddy Current Testing: This type of test is used to discover the crakes on the surfaces. It also could be used to test the thickness of coating of the surfaces.eddy.PNG Ultrasonic Inspection: To use this test a high frequency sound wave is applied to the surface of the part. These waves are reflected waves which will be reflected from any crack inside the material. This sound wave are reflected into the device which will show the reflection time on a gage this gage could show the depth of the crack by time of reflection. It could also be connecting to a computer by using a computer program which will draw a diagram of the part and the crack location. Liquid Penetrate Inspection: To apply this type of test a liquid with high moistening spread over the tested part and gave time to leak into the crakes. After that the rest of liquid is removed from the surface. After that a special powder spread over the surface to get the stuck liquid out from the crack. The crack will appear and could be discovers by eye. To increase the sensitivity and accuracy of this test it could be done under ultra violet light. For the above types of NDT there is some common application where they also could be used: Inspection of Raw Products: Forgings. Castings. Extrusions. Inspection Following Secondary Processing: Machining. Welding. Grinding. Heat treating. Plating. In-Services Damage Inspection: Cracking. Corrosion. Erosion/Wear. Heat Damage. 3.1 Fatigue The strength of the product is the most important safety factor. To be sure that the product will be safe and could stand the applied loads safety factor must be added to the design. During the operation, parts experience a non-constant loads which lead failure along with time. Fatigue could be defined as a failure happened due to a rapid variation in loads, but without any of this load variations exceed the maximum load. This type of failure happened commonly in metallic materials not only but also in different materials. There are 3 stagers for Fatigue, these stages are: 1. Initial crack. 2. Propagation of crack. 3. Final fracture. 3.2 How to analysis fatigue to prevent it Component material and stress field are the main 2 principals that govern the amount of time needed for crack to start and spread accusing a failure. There are 3 main methods to calculate the fatigue time, these method are: SN Method: To predict a fatigue life for a part stress life approach could be used. This method gave the fatigue life for the object. This method is depending on the calculation of varying elastic strength so it couldnt be applied to low fatigue cycle. But this type of test is very accurate at high fatigue cycles. EN Method: This method is using plastic stress to calculate not only the fatigue life but also the crack penetration. The advantage of this method is that it could be used for calculating the fatigue in low life cycle and plastic life cycle also. LEFM Method: Linear Elastic Fracture Mechanics is used to calculate crack growth rates. This approach assumes that a crack is already present and predicts crack growth with respect to the stress intensity at the crack tip. 3.3 Fatigues in Aluminium From previous fatigue studies done on aluminium, it seems to be that aluminium is a very good material with high resistance to fatigue. These studies which done on a certain alloy of aluminium, but in general the heat treatment for aluminium lead to a significant in the fatigue life. Heat treatment also give aluminium high strength, excellent toughness and reasonable ductile. The crack initial behaviour of aluminium took place from the surface just like many metals and alloys. 3.4 Aluminium Properties To be familiar with Aluminium some properties must be considered and known, these properties are: Youngs Modulus: 70 GPa. Ductility Malleability: High. Hardness: 420 MPa. Density: Low 2700 kg / cubic metre. Melting Point: 660.32 ÂÂ °C Boiling Point: 2519 ÂÂ °C. Electrical Resistivity: Low 2.65 x 10-8 Ohm metres. Reflectivity: High 71% unpolished and when polished: 97% . All of these properties gave a clue that Aluminium is the metal of the modern world. With its strong, lightweight, ductile and reflective it could be used for several industries and accomplish a great results. 4.0 Problem Analysis The first problem in this study is that damage which happened in the connecting rod from ring which connected with crack shaft. As said in the background, there are 2 scenarios leads to this damage. The first scenario is a fatigue accrues in the connecting rod with lead to this damage as it couldnt stand the motion and the pressure any more. The second scenario is an excessive pressure more than the maximum pressure which could be hold by the compressor. At the same time a malfunction in the discharge happened, and this could be taken in consider as it must opened at slightly below the maximum pressure. In both scenarios, the damage in the connecting rod lead to another greater damage in the piston and the cylinder, as the piston start to move in non-liner motion and hitting the cylinder wall. This leads to a serious damage in the compressors piston and cylinder. The second problem is gathering the information about the air compressor Knorr-Bremse Lp 4865. This problem happened as the manufactured company keep the information about this compressor not listed and its material and properties to figure out the reason of the damage, maybe by knowing its maximum pressure or material type to check the fatigue on it. 4.1 Problem Solution After studying all sercomestances and what happened during the failure happened, it seems that the failure happened due to a serious fatigue which is not noticed in a previous time. This fatigue happened to the aluminium alloy which connecting rod made from. An analysis done for the particles and it shows that the particles is consist of 88% aluminium. This gave a thought about how serious was the fatigue in this movable part. As the connecting rod is responsible for transfer the power and motion from crank shaft to the piston, it experiences a load variation all the operation time. A crack must happened time ago on the surface of the connecting rod and it start to spread and choose the weakest area which is the ring where the crank shaft is hinged. This particular area is the weakest area in connecting rod as the thickness reduced to attach the crank shaft. To overcome the second problem a deeply internet search is made with trying to contact with the manufactured company through their website www.knorr-bremse.com, but with no result. So another technique implemented, which is gathering common information about reciprocating air compressor and its common parts and materials. This could be useful but not accoutre. There are 2 appendices attached to the project which have some data about the parts and how to maintain it gathered from the company itself. 4.2 Results As a final result of this project, the damage which happened in the connecting rod accusing damage on the rest of parts is happened due to a fatigue. After the fatigue weak the connecting rod it reached a phase that the connecting rod couldnt stand any load. Just after the failure the piston starts to hit the cylinder wall, which accuses the obvious damage on the piston and the piston rings. To prevent such a failure in the future a regular check must be done for the concerning parts as scheduled in the producers manual. A life time calculation for all parts must also be done and make the replacement in its time. These procedures are going to prevent such a failure to happen again.

Sunday, January 19, 2020

Alice Walker :: Biography Biographies Essays

Alice Walker Alice Walker, one of the best-known and most highly respected writers in the US, was born in Eatonton , Georgia, the eighth and last child of Willie Lee and Minnie Lou Grant Walker. Her parents were sharecroppers, and money was not always available as needed. At the tender age of eight, Walker lost sight of one eye when one of her older brothers shot her with a BB gun by accident. This left her in somewhat a depression, and she secluded herself from the other children. Walker felt like she was no longer a little girl because of the traumatic experience she had undergone, and she was filled with shame because she thought she was unpleasant to look at. During this seclusion from other kids her age, Walker began to write poems. Hence, her career as a writer began. Despite this tragedy in her life and the feelings of inferiority, Walker became valedictorian of her class in high school and received a â€Å"rehabilitation scholarship† to attend Spelman. Spelman College was a college for black women in Atlanta, Georgia, not far from Walker’s home. While at Spelman, Walker became involved in civil rights demonstrations where she spoke out against the silence of the institution’s curriculum when it came to African-American culture and history. Her involvement in such activities led to her dismissal from the college. So she transferred to Sarah Lawrence College in New York and had the opportunity to travel to Africa as an exchange student. Upon her return, she received her bachelor of arts degree from Sarah Lawrence College in 1965. She received a writing fellowship and was planning to spend it in Senegal, West Africa, but her plans changed when she decided to take ajob as a case worker in the New York City welfare department. Wa lker later moved to Tougaloo, Mississippi, during which time she became more involved in the Civil Rights Movement of the 1960s. She used her own and others’ experiences as material for her searing examinations of politics. She also volunteered her time working at the voter registration drive in Mississippi. Walker often admits that her decision not to take the writing fellowship was based on the realization that she could never live happily in Africa or anywhere else until she could live freely in Mississippi. Walker found the love of her life in 1967, a white activist civil rights lawyer name Mel Leventhal, and they were married in 1967.

Saturday, January 11, 2020

Sch33 Children and Young People Workforce

SCH 33: Promote equality and inclusion in health, social care or children’s and young people’s settings. 1. 1 Diversity:Diversity means that every individual is different and unique. No matter what your language, race, sexual orientation, gender, age, religion or physical ability, we all form one diverse group. You will never find two people exactly the same as everyone is from different backgrounds and walks of life. I see a diverse group in my setting as all the children are from different backgrounds.I personally think that children need to understand the importance of diversity from an early age so they can recognise and see that they are all individuals. Equality:I will admit that I originally thought that equality just meant that everyone had to be treated the same, but this is not actually accurate. We are to treat everyone that same, but not in the sense that I thought, it means by giving everyone the same choices and opportunities, either in education or care, no matter what their background or abilities etc.Every person has different needs and abilities so as long as they are given the same access to opportunities. It is not about having one rule for one group and another rule for a different group as this is discrimination. We are all equal in the fact that we are all part of the community and all deserve the same chances as everyone else. Inclusion:This basically means to ‘include’ everyone, no matter what age, sex, gender, race, language or religion.Especially in a children’s setting, they should all be given the chance to be included in the group and have their individual needs met as best they can by the practitioners. For example, you would not single out a child in a wheelchair or a child with a different language, from a crafts activity as once again, this is discrimination. The practitioner should provide support and encouragement to each child so no one misses out. 1. 2 Discrimination:Briefly, discrimination is judging and individual and taking away their right of equality because of their race, sex, religion, age or ability for example.This can be done either by direct discrimination which is when one person is singled out and treated differently, or by indirect discrimination which involves a particular group of individuals. Any form of discrimination can have devastating, long term effects whether it is a child or adult, or even a business/place of work. I have listed some of the effects of discrimination below:- * A business could be fined. * The business would then get a bad reputation and lose money. * The individual would get upset and hurt. It could form a bullying cycle where the individual themselves then discriminates against another. * The person will have low self-esteem and confidence. * Self-doubt and feel un worthy. * Possible suicide of an individual. * Mental health issues – i. e. depression, anxiety. * Loss of income. * Job opportunities lost due to self-doubt . * Turn to drugs or alcohol. * Potentially lose out and miss social opportunities or forming a relationship. * Could miss out on services such as doctors, dentists and children centres. 1. 3 How inclusive practice promotes equality and supports diversity.As I have mentioned previously in my work, I think it is so important to teach children from a young age, the meaning of equality, diversity and inclusion. This way they will develop a positive attitude toward their peers who to at that time may seem different to them, because to be honest, a young child may not understand why their friend is of a different race, ability or culture. Giving the children and young people in our settings, the support and education needed should help them develop and understand that we are all different in some way.Inclusive practice just ensures equality for all the children and young people in our settings, making sure no one is singled out or left behind in terms of progressing or educational needs. If you are in a setting with such a diverse group of children, then encourage them to be curious and ask questions about their peers. Work together to create activities involving different cultures or abilities, that way, everyone will learn and reach a better understanding of everyone’s needs and backgrounds. They will learn to relate to one another and achieve a more positive attitude towards each other.As a practitioner, it is also important to know as much as possible about the different backgrounds so talk to the parents and your colleagues so you can support the children more in their individual needs. If I look back at when I was at school, you realise how things have progressed. I can say that I was in a school where it was 100% white British students. My son starts school next year and I know he will be in a class of students from so many different backgrounds, so it is so important he learn and understand the different races, cultures, religions, abilities and real ise we are not all the same, but unique.I just think that inclusive practice plays such a vital role in a child’s life and development, what they learn and understand now, as a child, will help so much in their adulthood. There are a lot of legislations in regards to inclusion, diversity and equality and it is important for practitioners to be aware of these and how they can get help and support in their setting if required. References Bruce, Tina Et al. (2011) Cache Children and Young People’s Workforce. Hodder Education. London www. dcya. gov. ie/documents/childcare http://en. wikipedia. org/wiki/Inclusion_(education)