Managing Information Security Risks The Octave Approach

Alberts, C. Dorofee, A.(2003) Managing Information Security Risks: The OCTAVE Approach. New York: Addison Wesley. This work is a descriptive and yet process-oriented book on the concept of security risk assessment with a specific focus on new risk evaluation methodology, OCTAVE. The term OCTAVE is used to denote f Operationally Critical Threat, Asset, and Vulnerability Evaluation SM.It is important that organizations conduct a security risk evaluation in order for them to effectively evaluate their organizational practices as well as their installed technology base so as to make the appropriate decisions on the basis of the potential impact. Allen, J. H.; Barnum, S.; Ellison, R. J.; McGraw, G.; Mead, N. R. Software Security Engineering: A Guide for Project Managers. Boston, MA: Addison-Wesley Professional, 2008 (ISBN: 978-0321509178). In this book Allen et al discusses the risk management plans for IT managers. The book notes that there is no silver bullet for information security risks. The best practices are what should be used in handling the IT risks. Berber, M.; von Solms, R.; Overbeek, P. Formalizing Information Security Requirements. Information Management and Computer Security 9, 1 (2001): 32-37. In this paper, Berber et al discusses ways of formalizing information security requirements. They noted that risk analysis and the concentration on threats, vulnerability and assets are the most effective means of protecting all IT resources. Biskup, J. Show MoreRelatedRisk Assessment Methodologies And Risk Management Strategies888 Words   |  4 PagesRisk Assessment Methodologies Risk assessment is a key component to Risk Management strategies. If this assessment is ignored or not done correctly, vulnerabilities can be overlooked or not addressed at all leaving systems exposed. 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Perception of Risk 7 Reference 9 1. Information security is Information risk management Introduction The present Information Security technology seems insufficient to totally deal with all the ICT problems of the organization. As per BobRead MoreBuilding a Secure Organization11016 Words   |  45 Pagesimplements and maintains a strong security posture, it can take advantage of numerous benefits. An organization that can demonstrate an infrastructure protected by robust security mechanisms can potentially see a reduction in insurance premiums being paid. A secure organization can use its security program as a marketing tool, demonstrating to clients that it values their business so much that it takes a very aggressive stance on protecting their information. But most important, a secure organizationRead MoreInformation Security Training: An Assessment of Effectiveness1875 Words   |  8 Pagesfor information security (IS) training. Training end-users on information security related items assists in the reduction of information risks that organizations encounter in the conduct of business operations. Furthermore, the absence of end-users training in information security will inevitably subject an entity to increased vulnerabilities that can render organizational security technologies and/or measures inept (Chen, Shaw, Yang, 2006; Siponen, Mahmood, Pahnila, 2009). A security riskRead MoreThe Essentials of Project Management65719 Words   |  263 PagesClassification of changes - Authorizationarrangements -Registrationand progressing -Formal procedures for external change requests- Formal procedure for internal change requests- Design freeze- The interchangeability rule - Emergency modifications 12 Managing progress Project progressingas a closed loop control system Progress monitoring and schedule updating - When the news is bad - Corrective measures - Progress meetings - Project progress reports - Project closure 225 Select bibliography Index

The On The Criminal Justice System And Race Relations

There is so much information in this book that challenges how we view the criminal justice system and race relations. The content of this book is so dense that I had to take a break from reading it for about a week or so. I learned I could not skim or skip because I continually discovered new insights even when I thought I had already gotten it. It almost felt like my brain was rewiring itself as I was reading it. I am still trying to absorb and synthesize all the information. I honestly had no idea how far down the rabbit hole of mass incarceration actually went. It is a powerful and easy read despite its heavy content, well worth the time and emotional energy. Alexander’s research is comprehensive and very well cited. Her arguments are†¦show more content†¦To finally how Black Americans are branded as outcasts by society even if they have a genuine desire to assimilate fit in. Throughout the entire book, Alexander builds a solid case that the criminal justice system has created and perpetuated the racial caste system of the United States, weaving in historical accounts of colonial America, reconstruction, quotes from politicians, a look at the data, and acute analysis. To begin, drug laws have always been about targeting â€Å"specific populations.† Alexander’s book makes the case that the War on Drugs is the latest incarnation of a racial caste system. It describes how the war on drugs and the war on crime under Ronald Reagan, kicked off a series of events that has resulted in the majority of the Black male population in the United States to be either behind bars or suffering with the criminal stigma associated with post-release. When the war on drugs was declared, it was declared almost solely against Black Americans. Urban police forces were given extra training, judicial independence, hardware and personnel to combat drugs. Logically, they largely operated against Black Americans. This leaves Black Americans convicted of having a bag of weed with almost zero choices once they are released except for following a life of crime and more drugs-repeat. This is where the title has its significance. This war on drugs has been coordinated in the post civil

The Iceman Free Essays

This 1936 painting entitled â€Å"The Iceman† done by Jacob Lawrence was completed sometime during the Harlem Renaissance. The painting is a typical portrait of and an honest reflection of daily life in 1930s Harlem, New York. It can easily represent any urban city during this time period. We will write a custom essay sample on The Iceman or any similar topic only for you Order Now The artist uses the painting to show the connection, or lack thereof, between the neighborhood’s residents, as they seem to go about their daily routines without the social interaction that allied people during times of struggle. Lawrence employs symbolism and imagery to show how the neighborhood lacked connection. On first glance of the painting, three residents are noticed, all in their own apartments, being sold ice by the iceman standing on the street, and his helper. As the apartments are all in such close proximity of one another, one would believe that the residents would be interacting with each other. But at a closer glance, it is seen that they are all minding their own business. This is strange for the era. It is well known that during the 1930s, segregation and racism were at their worst. In the north, tensions were high between the black and white classes due to the increased number of African-Americans migrating to larger cities. In the minds of the whites, the blacks were â€Å"taking over†. In most cases, when tragic or intense situations like this occur, it is typical for people to ban together and tread through the problems as a whole community – except in this case. Whether or not these people were real Harlem residents, it is quite unlikely that this separation of community would have really happened. Community is defined as â€Å"an interacting population of various kinds of individuals in a common location†, with â€Å"interacting† being the keyword. The characters made up in this painting include the iceman and his helper with the pushcart, a window washer, a woman possibly ironing or cooking, a man trying to hold onto his dog, and a darkened figure in an alley. Though these people appear to be financially on the poorer side, they still go about their lives separately, and with the ease of daily routine. It would be expected that at least two of these characters would be interacting with each other, for the sake of survival. Surprisingly, though, none of the residents are looking at each other, and they seem not to even notice the person living next to them. It is possible that Lawrence used this imagery after witnessing a lack of connection within a community such as this one. He might have wanted to influence Harlem residents to unify during these times of segregation. Jacob Lawrence used subtle symbolism to convey the neighborhood’s physical lack of connection. It is not immediately seen, but if one were to be inside the painting at the scene, there would be tangible evidence of the lack of connection – the fire ladder. It doesn’t seem to have any initial importance, other than being a source of escape, but in taking a closer look, it can easily be a symbol of disconnect within the community. Most fire escape ladders are constructed so that when they are necessary to be used, they can be pushed downward and the ladder will reach all the way to the ground. In this painting, the ladder does not reach the ground, making it more difficult for its users to escape. The ladder not connecting to the ground can be paralleled with the residents not connecting with one another. Tragedy has proven time and time again to be a unifier of worlds when people seem to be at their most distant, especially for African-Americans in the 1930s, except in the case of â€Å"The Iceman†, in which the community remained separated, even though their lives overlapped. Jacob Lawrence seemed to want to bring about a wave of pride in his people by painting this and using artistic elements to influence his audience. He put forth the use of subtle symbolism and imagery to reveal a lack of connection within this Harlem neighborhood. How to cite The Iceman, Essay examples

Discussion about decision making of accounting for business

Questions: 1. Decision Making Mario has been on an extreme fishing holiday in South Africa and has come back to Australia keen to start up a fishing charter company on the Yorke Peninsula. He is looking to make as much profit as possible, while working for himself and doing something he really loves. Mario doesnt think that it will provide a stable income throughout the year so in addition to the fishing charter business he is also considering running an online business selling fishing rods.. After spending a great deal of his savings on his fantastic extreme fishing holiday in South Africa he only has $70,000 left and $50,000 of this will be used to set up his fishing charter business. The remaining amount he will use to set up his online business selling fishing rods with any money left over to be deposited in a bank account yielding 6% per annum. On chatting with a friend of his who also runs an online business he has determined that he is going to have to spend $4,500 to set up his website and invest a further $5,000 in fishing rod inventory. Mario will attend caravan and camping events to promote both of his businesses. After considerable research Mario has determined that he wants to sell two types of fishing rods. He wants to stock one fishing rod suitable for big game fishing in deep waters from a boat and one light weight fishing rod suitable for fishing from a beach. Mario will sell each fishing rod as a complete package, with each package consisting of three parts - a fishing rod, a reel and fishing line. Mario has undertaken some market research and has decided on the Big Game Shimaro fishing rod for big game fishing but has not yet decided on which of two possible light weight beach fishing rods he is going to sell. He has made the following estimates regarding the costs associated with each fishing rod: Big Game Fishing Rods: Big Game Shimaro Components Cost per Fishing Rod ($) Fishing Rods 54 Reel 95 Fishing Line 15 Light Weight Beach Fishing Rods: Light Game Rovex Light Game Okuma Components Cost per Fishing Rod ($) Cost per Fishing Rod ($) Fishing Rods 32 20 Reel 30 28 Fishing Line 7 7 Mario has investigated how much these fishing rods are being sold for online by other retailers as well as how much they are being sold for in a shop front retail outlet. He also chats regularly online with various fishing enthusiast groups and has gathered a great deal of information about what prices people are willing to pay for various fishing rods. Mario has determine that he could sell the Big Game Shimaro for $328, the Light Game Rovex for $189 and the Light Game Okuma for $250. Mario has estimated that the Big Game Shimaro has a 45% chance of selling 450 fishing rods per month and a 55% chance of selling 300 fishing rods per month. In addition he has estimated that if he purchases the Light Game Rovex fishing rod he has a 68% chance of selling 500 fishing rods and a 32% chance of selling 250 fishing rods per month. Alternatively if he purchases the Light Game Okuma fishing rod he has a 70% chance of selling 466 fishing rods and a 30% chance of selling 280 fishing rods per month. After discussing his plan to set up an online fishing rod business with the fishing rod manufacturer, the manufacturer offered the following bonus of free Big Game Shimaro fishing rods if the total quantity of fishing rods (Big Game Shimaro and Light weight beach fishing rods) ordered exceeds a certain quantity in a month (as detailed in the table below). The estimated quantities calculated using the probabilities above will be used to determine the number of free bonus fishing rods. These fishing rods can be sold for the full retail price of $328. Quantity of Order Number of free Bonus fishing rods 775 1 780 2 785 3 790 4 795 5 800 6 805 7 Required: Using the decision making model studied in topic 1 of this unit, explain which overall combination of fishing rods Mario should purchase. Ignore taxation in your advice. Please use the headings below to structure your answer. Show all calculations. 2. Journal entries, posting to ledger and trial balance The following transactions were recorded in the journal of the Crazy Cuts hairdressing salon owned by George during the first month of operations ending 30st June 2014 (ignore GST). June 1 George commenced business by opening up a bank account for the business using $32,000 of his own money. June 3 The business purchased $7,500 worth of shop fittings paying $2,000 with a short-term loan and the balance from the business cash account. June 6 Performed $860 worth of haircuts for cash and $120 worth of haircuts on credit. June 9 George took his wife to dinner and paid $90 from his personal bank account. June 11 Received $120 from customer for the haircut on credit on the 6th June. June 30 Electricity expense of $150 was paid by writing a cheque from the business bank account. Required: (Proformas attached)A) Prepare a journal entry to record each transaction. Ensure all entries are complete and correctly formatted including a narration (explanation) for each journal entry. The general journal of Clean as a Whistle, Window Cleaner, contained the entries below for the month of March 2014. Date Accounts Debit Credit 2014 $ $ March 1 Cash at Bank 5 200 Andy Whistle, Capital 5 200 (Cash invested by owner) 9 Fuel Expense 85 Cash at Bank 85 (fuel for business van) 16 Cash at Bank 1 000 Window Cleaning Revenue 1 000 (paid cash for cleaning clients windows) 22 Supplies 200 Accounts Payable 200 (purchased cleaning clothes and cleaning fluid on credit) 31 Accounts Receivable 180 Window Cleaning Revenue 180 (client windows washed on credit) B) Post the journal entries provided above to the ledger T accounts provided in the assignment template. Accounts with more than one entry must be footed. C)Prepare a trial balance as at 31 March 2014.D) For the journal dated 9th of March 2014, use the relevant element definitions introduced in topic 2 to explain why each of the accounts have been debited and credited. General Ledger Cash at Bank Date Item $ Date Item $ Accounts Receivable Date Item $ Date Item $ Supplies Date Item $ Date Item $ Accounts Payable Date Item $ Date Item $ Andy Whistle Capital Date Item $ Date Item $ Window Cleaning Revenue Date Item $ Date Item $ Fuel Expense Date Item $ Date Item $ _________________________ Trial balance ---------------------------------- Account Title Debit Credit A) Income Statement for the period.B) Statement of Changes in Equity for the period.C) Balance Sheet in the narrative format. 3. Preparing financial statements Sophie Fairchild decided to open Sophies Superb Curtain Making Shop on 1 March 2014. She contributed for this purpose office equipment $10 000 and a commercial van $22 000, and deposited $10 000 cash in a business bank account. On the 31st March Sophie was able to determine the following account balances and has listed them below in no particular order. Account Balance at 31st March Accounts Payable $ 500 Rent expense $ 500 Cash at Bank $ 9 260 Electricity expense $ 90 Office Equipment $ 10 000 S Fairchild, Capital $ 42 000 Office Supplies $ 620 Loan Payable $ 2 880 Accounts Receivable $ 1 820 Fuel expense $ 100 Commercial Vehicles $ 22 000 Office supplies expense $ 400 Sewing Machine $ 3 680 Wages expense $ 1 400 Drawings $ 200 Postage expense $ 20 Curtain Making revenue $ 4 710 Required: Prepare the following financial statements. Please ensure that all statements are correctly formatted. Answers: 1. Decision Making Step 1 of the Decision Making Process According to Collis, Holt Hussey (2012), the first step of a decision making process is Problem recognition. The need for a decision occurs when the decision maker realizes the problem faced. In this question Mario is facing problem determining the purchase decision of fishing rods. Since he has so many combinations of fishing rods with varying costs and varying profits hence he is confused as to which one should be purchase. Step 2 and 3 of the Decision Making Process The second and third stage of decision making process includes Information search and evaluation of alternatives (Power, 2010). Gathering of the relevant information helps in evaluation of the various alternatives and make a final decision. Mario in this case undertook suitable research and about the various types of fishing rods and the costs related to those rods. This has offered him with four choices namely Big game Shimaro rod, Light Game Rovex rod and Light Game Okuma rod. Big Game Shimaro calculation Suppose 450 fishing rods are sold per month Cost price of 450 rods (54+95+15) 164 * 450 = 73800 Sale price at 328 328 * 450 = 147600 Total profit 73800 Suppose 300 fishing rods are sold per month Cost price of 300 rods 164 *300 = 49200 Sale price at 328 300 * 328 = 98400 Profit 49200 Light Game Rovex calculation Suppose 500 rods are sold Cost price of 500 rods (32+30+7) 69 * 500 = 34500 Sales price of 500 rods 189 * 500= 94500 Profit 60000 Suppose 250 rods are sold Cost price of 250 rods (32+30+7) 69* 250 = 17250 Sales price of 250 rods 189 * 250 = 47250 Profit 300000 Light Game Okuma calculation Suppose 466 rods are sold Cost price of 466 rods (20+28+7) 55 * 466 = 25630 Sales price of 466 rods 250 * 466 = 116500 Profit 90870 Suppose 280 rods are sold Cost price of 280 rods (20+28+7) 55* 280 = 15400 Sales price of 280 rods 280 * 250 = 70000 Profit 54600 Calculation of profitability using probability percentage Average month selling of Big game Simaro : 0.45 * 450 + 0.55 * 300 = 367.5 Average month selling of Little game rovex: .68 * 500 + .32 * 250 = 420 Average month selling of light game okuma : .70 * 466 + .30* 388 = 442.6 Average month profit of Big game Simaro : 367.5 * 328 = 120540 Average month profit of little game rovex: 420 * 189 = 79380 Average month profit of light game Okuma: 442.6 * 250 = 110650 From this calculation it can be stated that the combination of Big game Simaro with the Light game okuma will yield more profit than the other combination so Mario should opt for this profitable combination. Allocation of Bonus Rods: Light Game Rovex Since the total probability of items sold is around (500+ 250) = 750 rods hence the following chart shows the allocation of bonus rods Quantity of order Number of free bonus fishing rods 775 1 780 2 785 3 790 4 795 5 800 6 805 7 Allocation of Bonus Rods: Light Game Okuma Since the total probability of items sold is around (466+280) = 746 rods hence the following chart shows the allocation of bonus rods Quantity of order Number of free bonus fishing rods 770 1 775 2 780 3 785 4 790 5 795 6 800 7 Bank Interest calculation Savings 70000 Fishing charter business set cost 50000 Money left 20000 Online business setting expenses (4500 + 5000) = 9500 Remaining amount 10500 Mario will deposit $10500 amount in bank for against a yearly interest of 6%. Hence the yearly interest will amount to around 10500 * 6% = $ 630 per annum Combine all profit streams In case Mario is taking combination of Big Game Simaro with Light Game Rovex the total profit will be: Interest income 630 Average profit of Big Game Simaro 120540 Average profit of Light Game Rovex 79380 Profit 200550 In case Mario is taking combination of Big Game Simaro with Light Game Okuma the total profit will be: Interest income 630 Average profit from Big Game Simaro 120540 Average profit from Light game okuma 110650 Profit 231820 The total profit combination shows that the second option is better than the first option. 2 A. Journal Entries, Posting To Ledger And Trial Balance In the books of Crazy Cuts Journal account for the month ended 30th June 2014 Date Accounts Debit ($) Credit ($) June 1 Bank account Dr To Capital account [Being started business by opening up of a bank account] 32,000 32,000 June 3 Purchase account Dr To Short term loan account To cash account [Being purchased shop fittings paying 2000 with a short term loan and paying the balance from business cash account] 7500 2000 5500 June 6 Hair cut sales account Dr To cash To Debtors [Being performed haircuts for cash and credit] 980 860 120 June 9 Dinner expenses account Dr To Bank account [Being paid dinner expenses of wife from personal bank account] 90 90 June 11 Debtors account Dr To Hair cut sales account [Being received the credit amount form the customer] 120 120 June 30 Electricity expenses account Dr To Bank account [Being paid electricity expenses through bank account] 150 150 In the books of Crazy Cuts Ledger accounts for the year ended 30th June 2014 Cash account Dr Cr Date Particulars amount Date Particulars Amount 3-Jun By purcahse 5500 6-Jun By Hair cut sales 860 6360 30-Jun To bal c/d 6360 6360 6360 1-Jul By bal b/d 6360 Capital account Dr Cr Date Particulars Amount Date Particulars Amount 1-Jun By Bank 32000 30-Jun To bal c/d 32000 32000 32000 1-Jul By bal b/d 32000 Bank account Dr Cr Date Particulars Amount Date Particulars Amount 1-Jun To capital 32000 9-Jun By dinner expenses 90 30-Jun By electricity expenses 150 30-Jun By bal c/d 31760 32000 32000 To bal b/d 31760 Dinner expenses account Dr Cr Date Particulars Amount Date Particulars Amount 9-Jun To bank account 90 30-Jun By bal c/d 90 90 90 1-Jul To bal b/d 90 Debtors account Dr Cr Date Particulars amount Date Particulars Amount 6-Jun To hair cut services 120 11-Jun By cash 120 120 120 Purchase account Dr Cr Date Particulars Amount Date Particulars Amount 3-Jun To short term loan 2000 To cash 5500 30-Jun by bal c/d 7500 7500 7500 1-Jul To bal b/d 7500 Short term loan Dr Cr Date Particulars Amount Date Particulars Amount 30-Jun To bal c/d 2000 3-Jun By purchase 2000 2000 2000 1-Jul By bal b/d 2000 Hair cut services account Dr Cr Date Particulars Amount Date Particulars Amount 6-Jun To cash 860 11-Jun By debtors 120 To debtors 120 30-Jun By bal c/d 860 980 980 1-Jul To bal b/d 860 Electricity expenses account Dr Cr Date Particulars Amount Date Particulars Amount 30-Jun To Bank 150 30-Jun By bal c/d 150 150 150 1-Jul To bal b/d 150 In the books of Crazy cut Trial balance as on 30th June 2014 Sl no. Name of the account Debit ($) Credit ($) 1 Cash account 6360 2 Capital account 32000 3 Bank account 31760 4 Dinner expenses account 90 5 Purchase account 7500 6 Short term loan 2000 7 Hair cut expenses account 860 8 Electricity expenses account 150 Total 40360 40360 2 B) General Ledger In the books of Clean Ledger accounts for the month ended 31 March 2014 Cash at bank Date Item $ Date Item $ 1 March To Andy Whistle, Capital 5200 9 March By Fuel expenses 85 16 March To window cleaning revenue 1000 31 March By bal c/d 6115 6200 6200 1 April To Bal b/d 6115 Accounts Receivable Date Item $ Date Item $ 31 March To bal c/d 180 31 March By window cleaning revenue 180 180 180 1 april By bal b/d 180 Supplies Date Item $ Date Item $ 22 March To accounts payable 200 31 March By bal c/d 200 200 200 1 aprl To Bal b/d 200 Accounts Payable Date Item $ Date Item $ 31 march To bal c/d 200 22 March By supplies 200 200 200 1 april By bal b/d 200 Andy Whistle Capital Date Item $ Date Item $ 31 march To bal c/d 5200 1March By cash at bank 5200 5200 5200 1 april By bal b/d 5200 Window Cleaning Revenue Date Item $ Date Item $ 31March To bal c/d 1180 16 March By cash at bank 1000 31 March By accounts receivable 180 1180 1180 1 april By bal b/d 1180 Fuel Expense Date Item $ Date Item $ 9 March To cash at bank 85 31 march By bal c/d 85 85 85 1 April To bal b/d 85 Trial balance for the month ended 31 March 2014 Account Title Debit Credit Fuel expenses 85 Window cleaning revenue 1180 Accounts payable 200 Andy whistle capital 5200 Supplies 200 Accounts receivable 180 Cash at bank 6115 Total 6580 6580 D) The journal on 9th March shows the transaction for Cash paid from bank account for fuel expenses. In this transaction it is seen that two accounts are affected namely Fuel expenses and Cash at bank. The fuel expense account is a nominal account and cash at bank is a real account. The golden rules for both accounts are:Nominal accountDr: all expenses and lossesCr: All incomes and gainsReal accountDr: what comes in Cr: What goes out Hence keeping the rules in mind the nominal account fuel expenses are debited because it I s an expense for the business and cash at bank account is credited because the cash is going out of business for the payment of the expense (Collis et al. 2012). 3. (A) In the books of Sophie Superb Curtain Income statement for the month ended 31 March 2014 Expenses amount Amount Rent expense 500 Electricity expense 90 Postage expense 20 Office supplies expenses 400 Fuel expense 100 Office supplies 620 Wages 1400 Total expenses 3130 Income amount amount Curtain making expenses 4710 Net profit 1580 (B) Statement of changes in owners equity Sophie Superb Curtain Statement of changes in owners equity Investments during the month (Owners capital) Office equipments 10000 Commercial van 22000 Cash in a business bank 10000 42000 Add: Net profit during the year 1580 43580 Less: Withdrawals (200) Net increase in owners equity 43380 (c) Balance sheet as on 31 March 2014 Balance sheet as on 31March 2014 Assets amount amount Cash at bank 9260 Office equipment 10000 Commercial vehicles 22000 Accounts receivable 1820 Sewing machine 3680 Total assets (A) 46760 Liabilities Capital 43380 Accounts payable 500 Loan payable 2880 Total liabilities 46760 4. Application Of Element Definition According to Power (2010) unearned income or more commonly known as the passive income is a type of income that the party receives by virtue of owning a property. Some of the incomes which come under unearned income areas follow: Income earned in kind support or maintenance like food and shelter Private pensions and annuities Gifts and inheritances Prize and awards Dividends and interests Rent and royalties Alimony payments in cash and kind Payments made for security purposes like jury fees, payment to agricultural workers, tipsIn the accounting terms this kind of income is considered as deferred income which means that the revenue is already collected but not yet earned in simple words advances form customers (Barnes, (2011). Under the rules of GAAP the accounting transactions are recorded on an accrual basis that is income recorded when it is earned. Hence the unearned income cannot be recorded as revenue rather it should be recorded as a liability until the time it is actually earned. Horngren et al. (2012) In the given case Jane has received advance payment of the rent of jumping castle from the client one month before the delivery of the product. Hence it is an unearned income. Since the income has not been accrued by Jane hence it will not be recorded as revenue. The recording of the income in two ways are as follows. Suppose the advance rent amount received by Jane is $2000 then under the liability method the following recording will be done.Cash account DrTo Unearned income accountThe transaction will be recorded in the following manner in income methodCash account DrTo service Income account Reference list Books Collis, J., Holt, A., Hussey, R. (2012). Business accounting. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan. Horngren, C., Harrison, W., Oliver, M. (2012). Accounting. Upper Saddle River, N.J.: Pearson Prentice Hall. Journals Barnes, P. (2011). Creative Accounting, Fraud and International Accounting Scandals. Accounting And Business Research, 41(4), 411-412. doi:10.1080/00014788.2011.610703 Power, M. (2010). Fair value accounting, financial economics and the transformation of reliability. Accounting And Business Research, 40(3), 197-210. doi:10.1080/00014788.2010.9663394 Zeff, S. (2010). The Routledge Companion to Accounting History. Accounting, Business Financial History, 20(1), 107-112. doi:10.1080/09585200903504298

General accepted accounting principles free essay sample

This is a set of rules that guide accountants and auditors in preparation and audit of financial statements. GAAPs guide financial reporting in public organizations under SEC requirements as well as in private companies and government organizations. These rules are not rigid and therefore allow the accountants and auditors applying them some room to make own judgments. GAAPs ensure that financial statements prepared under its standards are comparable, consistent, reliable and relevant. Such financial statement aid users in decision-making on such issues as investing decisions, credit worthiness and tax computation. They help accountants make decisions when encountered by a difficult situation. Financial statements prepared under GAAPs also reflect a true picture of the entity’s financial position. (Stickney, C. and R. Weil, 2005) Historical cost It is a generally accepted accounting principle that applies to preparation of the balance sheet. This principle dictates that an item in the financial statement should be recorded at the amount that it was paid for rather than at market value. We will write a custom essay sample on General accepted accounting principles or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This is because the market value fluctuates a lot and those preparing financial statements may apply subjective measures of the market value. Recording assets at their actual cost does not affect a business entity much since assets are held to facilitate the entity’s operations and not for resale. It is criticized for ignoring the time value of money and market values of the various balance sheet items. However it is preferred as it leaves the management no room to manipulate the values as they would with market values. Financial statements prepared under this principles on therefore more reliable. (Stickney, C. and R. Weil, 2005) Accrual basis vs. cash basis accounting Accrual basis accounting recognizes revenue in the accounting period it is realized or earned and not necessarily when they are paid up. Revenue is considered realizable if the entity has enough ground to expect cash in future. It is considered earned when the entity has done enough to warrant compensation. The accrual basis also dictates that expenses be charged from revenue they were incurred to produce. Cash basis accounting on the other hand, requires that revenues is recognized in the accounting period that cash is received and expenses in the period they are paid for. Revenues and expenses involves in credit transactions are therefore not recognized until payment is done. It is usually applied in small organizations with a short credit periods. It is simple and inexpensive since one does not have to maintain several ledger accounts such as accounts payable accounts receivable, prepaid and accrued expenses. It also allows the entities to defer tax payments until it receives the cash. However accrual basis is more widely used since it gives a fairer view of the financial performance of an entity. It also complies with the accrual and matching concepts under US GAAP. The difference between the two methods is on timing of recording transactions. Cash basis traces all cash flows but fails to match revenues with expenses incurred. Accrual basis matches revenues with expenses incurred but fails to trace cash flows. (Stickney, C. and R. Weil, 2005) To overcome this deficiency, the entity has to prepare a cash flow statement. Current assets and liabilities vs. non-current items Current assets are cash and assets that can be converted in to cash within a short period probably within a year. They include accounts receivable, inventory and prepaid expenses. Non –current assets are not convertible to cash in a short period and if convertible, there are still non-current as they are used in the entity’s operation. Non-current assets are either tangible or intangible. Tangible assets include property and plant and machinery while intangibles include goodwill’s and patents. Current liabilities are those liabilities that fall due and are paid up within a year include accounts payable accruals, and tax liability. Non-current liabilities fall due in the long term and include such items long-term debt and deferred income tax. This classification is useful in determining the financial position of an entity. A business entity should pay its current liabilities with current assets and non-current liabilities with non-current assets and equity. A firm financing its current liabilities with non-current assets is not in a healthy financial position. Part 2 Wal-Mart stores Inc The consolidated balance sheet is arranged in the order of liquidity while the cash flow is prepared under the indirect methods.  Ã‚   All the statements are prepared in compliance with the US GAAP. Accrual basis accounting is applied and revenues are matched with the expenses incurred to generate them. Assets are recorded at the actual cost of acquisition and not at the market value. The balance sheet items are classified as current and non- current items. (Wal-Mart, 2008)   Wal-Mart Stores cash flow from operating activities is higher than the net income. The company is in a position to meet its financial obligations as they fall due. The cash flow from operating activities is more useful to Wal-Mart since it is harder to manipulate than net income. This is especially so for a retailer where the management can engage in sales boosting activities such as channel stuffing. (Williams J. and J. Carcello, 2006). Google Inc The corporation’s income statement is prepared under the common sized format is thus easier to analyze. The balance sheet and cash flow statement have been combined in to a single statement devoid of much detail. The corporation’s cash flow from operating activities is higher than the net income, which is an indication of enough liquidity to meet obligations as they become due. The net income for Google is however more useful than the net cash flow from operating as more details of its calculation is provided in the company’s annual report while the cash flow is given as a final figure. (Google, 2008) Honda worldwide The financial statements are prepared using the accrual basis accounting and historical cost concept. The revenues and expenses are matched and balance sheet items recorded at the actual cost rather than in fair market value. The balance sheet items are classified as current and non-current and are in order of liquidity. The statements are in compliance with the Japanese financial accounting standards, and are in conformity with the US GAAP. The positive net cash flow from operations indicates that company has enough liquidity to meet its financial obligations. The operating cash flow is more useful since net income does not reflect the firms true financial performance. The cash dividends are paid out cash from operating activities and it was therefore prudent to issue them. (Honda, 2006) Predictions Wal-Mart Stores The company is likely to be more profitable and have higher cash flows in 2007. This is because its investment budget both domestically and internationally has grown consistently over time. From the annual report it is clear that while the firm will expand its operations internationally, the growth in revenues and cash flow may be hampered by interest rate fluctuations and exchange rate fluctuations. The effect of these fluctuations is however mitigated through hedges. (Wal-Mart, 2008) Google The company future financial out look is healthy and income and cash flow from operating activities are likely to grow in 2007. Constant growth in both measures of performance has been also increased absolutely and also relative to reverse. It has also achieved greater efficiency as the proportion of net income in revenue has growth consistently. The trend is likely to continue in 2007. (Google, 2008) Honda worldwide While the net income has been growing over time the net cash flow from operating activities have declined in 2006. This is an indication that the company may experience cash flow problems in 2007. This company projects that revenues will grow in 2007 in spite of risks posed by interest rate and foreign exchange fluctuations. It however projects the growth to be moderate. (Honda, 2006)

Should Medical Marijuana be Le essays

Should Medical Marijuana be Le essays Marijuana is an illegal drug with many medical uses and should be made legal for those patients who need it. There are many valuable medical uses for marijuana not recognized by the Federal Government. Though some states have legalized its use for patients with the permission of their physician, it remains at large an illegal Schedule I drug. There are many medical uses of marijuana but while it is still an illegal drug the patients trying to reap its benefits must break federal laws. Marijuana is effective in lowering the internal eye pressure associated with glaucoma and slowing the onset of blindness in these patients. It can reduce the pain of AIDS patients and stimulate the appetites of those suffering from malnutrition because of AIDS wasting syndrome. Marijuana has many other uses such as alleviating muscle spasticity, anorexia, asthma, nausea, peptic ulcers, alcoholism, depression, migraine, anxiety, inflammation, hypertension, insomnia, and many other uses for cancer patients. "Marijuana has been found useful as an anticonvulsant, a muscle relaxant in spastic disorders, as an appetite stimulant in the wasting syndrome of human immunodeficiency virus infection and is also useful for relieving phantom limb pain and menstrual cramps. It has also been helpful in treating glaucoma, nausea from chemotherapy in c ancer patients, epilepsy, arthritis, multiple sclerosis, and spinal fluid injuries."(5) Marijuana has many uses and should be legalized for use by patients who need it. California has legalized the use of marijuana for medical purposes under the consent of a physician which is called Proposition 215. Tom Morganthau is against this legalization under Proposition 215 and he says: "What we have here, thanks to the voters of California and Arizona, is a nightmare for drug warriors everywhere - and a small but potentially significant breach in the national resolve against drugs. Earnest appeals by McCaffre...

Cheap or Modern Furniture Business in UAE Essay

Cheap or Modern Furniture Business in UAE - Essay Example This in a nutshell speaks about the fast pace of developments in the region. UAE is the third largest economy in the Middle East and Central Asia region (Datamonitor, 2007). Dubai in itself is famous all over the globe for things like a preferred shopping, luxurious multi-storey apartments, flourishing tourism industry etc. Dubai's Jebel Ali Complex has added another feather in the cap of UAE. This complex presents a modern way of healthy and peaceful living. The Downtown Jebel Ali (DJA)1 is divided into four zones featuring housing and offices along with civic amenities, restaurants, shops etc. A furniture business will flourish if there is demand from domestic sector as well the industrial sector. Infrastructure development and encouragement to real estate sector provides lots of opportunities to the modern furniture business. The Economist Intelligence Unit in its report of October 2008 predict that the political system led by the president Sheikh Khalifa bin Zayed al-Nahyan gives out potent signals of stability and the pro-reform policies of the government are expected to provide further strength to its social and economic policies (EIU, 2008). The fact that ruling families in the other six emirates provide a firm backing to the UAE president provides enough political stability in the country. UAE has been a close ally of western world and finds strong support from US and some of the EU nations. With an eye on furthering the business prospects, UAE has been doing everything possible to invite investments from foreign companies in the country. The Jebel Ali complex in itself houses over 200 factories with facilities like a power plant, a deep water port, a free trade zone and a steel fabrication unit having many waivers for the industries. But it seems UAE will have to work really hard to make itself more attractive destination for investments and more competitive as compared to other middle east countries like Saudi Arabia, Bahrain, Israel and Qatar. These five countries figure higher than UAE in the World Bank's 'Doing Business 2009 report'. The country has scored quite badly as far enforcing contracts, ease of closing a business and protecting investors is concerned. These factors in fact play a pivotal role in encouraging or discouraging the business prospects of the country or the city. Sultan Saeed Nasser Al Mansoori, the minister for economic affairs of UAE outlines the objectives of its ministry in the coming days. Some of the objectives outlined in the statement are2; Develop new legislation in the economic field. Promote national economy to world-class competitiveness. Partnership with local authorities and private sector. Active local participation in national economy. Such objectives from the political establishment are bound to provide enough strength to the industrial sector and make the investment climate more business friendly. With a number of export zones, economic zones, duty free zones, easing of domestic laws and adoption of an IT friendly stance by the government UAE is fast becoming an attractive destination for setting up business activities. The presence of all ministries on the internet and development of a combined e-commerce website by the government, the government appears e-commerce friendly and tech-savvy. The rise in consumerism levels in UAE is one of the prime factors which

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Emergency Response Plan Assignment Example | Topics and Well Written Essays - 2000 words

Emergency Response Plan - Assignment Example The purpose of this program is to ensure that the emergency response is always efficient so as to manage the disasters. Conversely, the program aims at minimizing potential risks or danger to the individuals, staff, residents, visitors, and volunteers. Nonetheless, the purpose of this program is to ensure that all operations are in a state of continuity so as to effectively mitigate the risks. Moreover, an emergency response plan is never complete without clear objectives (Gandy et al., 2014). In this case, the response plan primarily aims at providing directions and outlining processes that are necessary for managing personnel, facilities, equipment and all resources during the emergency. Besides, the plan aims at minimizing the potential impacts of the disaster through maintenance of operational standards in readiness, preparedness, and awareness of the emergency situation. Though least important, the plan aims at laying the foundation for developing training programs relating to e mergency response management. The report in particular strives to develop an emergency response plan for severe storms or thunderstorms as one of the frequent disaster situations. Damages that tropical storms and tornadoes leave on the facilities they strike are enough to call for a detailed emergency response plan that can help in mitigating immediate and residual effects of such natural disasters.

Power Blackout Preventing By Power Swing Detection

Power Blackout Preventing By Power Swing Detection Power Blackout Preventing By Power Swing Detection  and Out-Of-Step Protection   Power system disturbance, such as fault occurrence, automatic reclosing, and large loads disconnection. These conditions force the generating units to adapt with the new load condition but the generators cant do this instantaneous due to the inertia. This cause a power swing. It may be stable power swing or un stable power swing. In the stable power swing the generator can return to the new equilibrium state. On the other hand, in the un stable power swing the generator cant reach to the steady state operation and run out of step and may lead to the blackout. in the case of power swing the load impedance may enter into the operation characteristic of the distance relay and case unwanted tripping for the transmission lines. So, the distance relay isnt supposed to tripe under the power swing if stable or unstable to give the system the availability to return to its steady state. A power swing block PSB its a function inside the modern distance relays that prevent unwanted tripping by block the tripping signal in case of stable or unstable power swing. However, when the fault happens due to a Power swing it must be cleared very rapidly with high level of dependability and selectivity. Out-of-step trip (OST) in is a function that included in the modern relays to achieve the separation of the power system under the unstable power swing. The major aim of this function to differentiate between the stable and unstable power swing and separate the power system into predetermined zones to achieve the stability and continuity of the service. Key words:  Power Swing Detection; Out of Step Protection; Distance Protection. USA United states of America NERC North American Electric Reliability Corporation N-1criterion Most security rules therefore call for the system to be able to withstand the loss of any single component UCTE Union for the Coordination of the Transmission of Electricity PSB Power Swing Block OOS Out-of- Step OST Out-of-Step Trip TOSB Setting Time of out-of-step Blocking TOST Setting Time of out-of-step Tripping Figure 1 Causes due to different disturbances Figure 2 Two-Machine System model Figure 3 The Power Angle Curve Figure 4 The Equal-Area Criterion (Figure shows a fast fault clearance and a stable swing) Figure 5 Unstable System due to Slow Clearing Time Figure 6 Wrong operation of distance relay due to Power Swing Figure 7 Two-Blinder Power Swing Detection Scheme Figure 8 Automatically sized power swing area. Figure 9 Monotony criterion. Figure 10 Continuity criterion Figure 11 Smoothness criterion. Figure 12 Logic for power swing detection Figure 13 Impedance trajectory for 3-machine power swing Figure 14 Impedance trajectory during stable power swing. Figure 15 Internal fault B-G during a power swing. Figure 16 Internal fault B-G with single pole trip during a power swing. Figure 17 External fault in BC-G during a power swing. Figure 18 Example of a reverse busbar fault during power swing. Figure 19 Rotor angle and impedance trajectories for stable power swing. Figure 20 Rotor angle and impedance trajectories for unstable power swing. Figure 21 Basic signals for out of step detection. Figure 22 Logic for special out of step tripping. In the previous few years we have suffered from big disturbances in the power system which caused complete blackout and millions of users including the industry have suffered from big economical losses. These disturbances cause big fluctuations in active and reactive power, low voltage, voltage instability and angular instability between the generated power and consumed power which results in loss of generation and load which effected on both sides the power generation and the end customers. During the steady state operating condition, the power systems operates on the nominal frequency (50Hz or 60Hz) +/- 0.02 Hz and Voltage=Nominal voltage +/- 5% [1]. The complete synchronism of nominal frequency and voltage at the sending and receiving ends make complete balance of active and reactive power between generated and consumed active and reactive powers. Power system faults, line switching, generator disconnection, and the loss of large blocks of load result in sudden changes to electrical power, which is due to the causes shown in Fig 1. Disturbances Line Switching Generator Disconnecting Paralleling other Generator Addition of load Loss of load Causes Loss of Synchronism Between Voltages Loss of Synchronism Between phase sequence Loss of Synchronism Between phase angles Loss of Synchronism Between frequencies 1.1. Blackout History 1.1.1 Some blackouts became in 2003 (during six weeks). in the northeastern USA and central Canada and in Europe, which affected more than 100 million people. On 14 August the northeastern USA and central Canada: †¢ 62 GW power outage, affected 50 million people. †¢ power supply restoring took some days. On 14 August London †¢ 724 MW power outage, affected 410 thousand people. †¢ power supply restoring took 40 minutes. On 2 September the southern Malaysia †¢ affected 5 states (out of 13) in Malaysia, including the capital Kuala Lumpur. †¢ power supply restoring took 5 hours. On 5 September Birmingham †¢ 250 MW power outage, affected 220 thousand people. †¢ power supply restoring took 11 minutes. On 19 September nine US states and parts of Ontario, Canada †¢ affected 4.3 million people. †¢ cause hurricane Isabel. On 23 September Denmark and Sweden †¢ affected 5 million people. †¢ power supply restoring took 4 hours. On 28 September Italy †¢ affected 57 million people. †¢ power supply restoring took 4 hours. [1], [2], [3] Blackout in the Northeastern USA and Central Canada 14 August 2003 Initially the event was the tripping of the power line that caused by the short circuit to ground due to tree contacts. Blackout in the northeastern USA and central Canada was studied by The North American Electric Reliability Corporation (NERC) and some contravention of safety and reliability standards was identified: †¢ following the outage of the first 345-kV line, dispatcher of the power system did not make the necessary actions to return the system to a safe operating state within 30 minutes to fulfillment of N-1criterion which mean Most security rules therefore call for the system to be able to withstand the loss of any single component. When a power system satisfies this criterion, it is said to be N-1 secure †¢ dispatchers of neighboring transmission system were not informed about this situation. †¢ insufficient training of dispatchers. †¢ functionless monitor system in part of the power system. Reliable and safety operation of the power system The North American Electric Reliability Council (NERC) have developed the operating of the system and planning standards to confirm the reliability and the stability of a transmission network that are depend on seven key concepts: Balance power generation and demand continuously. Balance the reactive power supply and the demand to keep scheduled voltages. Monitor the power flow over the transmission lines and other facilities to ensure that thermal (heating) limits are not exceeded. Keep the system in a stable condition. Operate the system so that it remains in a reliable condition even if a contingency occurs, such as the loss of a key generator or transmission facility (the N-1criterion). Plan, design, and maintain the system to operate reliably. Prepare for emergencies Blackout in Italy on September 28, 2003 The situation in the Italian power system before blackout wasnt exception. †¢ total load of Italy was 27 444 MW. †¢ 3 487 MW pump load. †¢ 6 951 MW physical import to the Italian power system. †¢ some transmission lines in neighboring power systems were out of service by reason of scheduled maintenance. †¢ the Italian power system was connected to neighboring power systems via 15 transmission lines. Sequence of events of the blackout in Italy The initial event was the 380 kV line tripping in Switzerland. Fewer than 25 minutes after this event the Italian power system ceased to operate synchronized to the UCTE system. Union for the Coordination of the Transmission of Electricity 03:01:42 the 380-kV line tripping in Switzerland (Lavorno Metlen) line was heavy loaded at 86%. †¢ The cause of tripping a wire contacted to a tree. †¢ The attempts of single-phase auto-reclosing and also the attempt of the operators to put this line back into operation were not successful and the line was disconnected by its protection device, due to high phase angle (42 °). †¢ After the Lavorno Metlen line tripping, the other 380 kV line in Switzerland (Sils Soaza) became overloaded. 03:11 the Swiss dispatch asked the Italian dispatch to reduce the import of Italy by 300 MW (on scheduled value). 03:25:21 the second overloaded 380 kV line tripping in Switzerland (Sils Soaza). 03:25:25 the third overloaded 380 kV line tripping in Switzerland. 03:25:26 the interconnection line Austria Italy (Lienz Soverenze) tripping. 03:25:33 the Italian power system started to disconnect from the UCTE system After disconnection Italy from the UCTE system the frequency in the Italian power system dropped suddenly, caused by the negative imbalance between power injection to the system and system load. The blackout in the Italian power system became within fewer than 3 minutes. 21:40 official announcement about emergency cancellation in whole power system of Italy. Main causes of the blackout in Italy The initial event was the 380-kV line tripping in Switzerland in consequence of the wire the tree contact. The attempts of single-phase auto-reclosing and also attempt of the operators to put this line back into operation were not successful and the line was disconnected by its protection device, because phase angle was too high. We can see two causes: †¢ insufficient protective zone under the transmission lines. †¢ overloaded lines. After the first 380 kV line tripping in the Swiss power system other power lines became overloaded. That means that the safety N-1criterion was non fulfillment in the Swiss power system. We can see other causes: †¢ Violation of basic safety N-1criterion. †¢ high import to Italy. †¢ incomplete information about neighboring power system. †¢ pump load was stopped too late, by automatics. 1.1.2. System disturbance in the UCTE system on 4 November , 2006 The system disturbance in the UCTE system on 4 November, 2006 was the most serious incident in the UCTE system within an interconnected Europe history. The system disturbance started in the German transmission system on 4 November 2006, around 10 p.m. This disturbance split the UCTE system into three separate parts (West, North-East and South-East). More than 15 million households were affected by an interruption of the electricity. The UCTE system resynchronization was completed 38 minutes after the splitting. [4] What happened? On 18 Sept. 2006, the shipyard (Meyerwerft) sent a request to E.ON Netz to disconnect two 380 kV line Conneforde-Diele for the transport of the ship through the Ems River to the North Sea on 5 November at 01:00. As a switching in the last several times. The E.ON Netz operator did a power flow calculation and verified fulfillment of safety N-1criterion using numerical computation. Analysis did not show any problem and so the operator provisionally approved the request of the shipyard and informed neighbouring transmission system operators (RWE Germany and TenneT Niederland). On 3 November (around 12.00) came a new request to E.ON Netz for a time change of two power lines Conneforde- Diele switching on 4 November at 22:00. A provisional agreement was given by E.ON Netz after a new analysis. But RWE and TenneT operators were not informed about this change at the same time. Only at 19:00 on 4 November E.ON Netz informed TenneT and RWE TSO about the new time for switching off the Diele -Coneforde line. At 21:29 according to the load flow calculation made by E.ON Netz did not indicate any violation of limit values. But N-1criterion was checked without numerical computation, was checked based on an empirical evaluation of the grid situation only. Sequence of events †¢ At 21:38 a 21:39. power lines Conneforde-Diele were disconnected. †¢ At 21:39. after the switching operation, two 380 kV lines was overloaded. †¢ At 21:41. RWE dispatcher informed E.ON Netz about the safety limit value on the line Landesbergen-Wehrendorf (an interconnection line between E.ON Netz and RWE TSO). Later investigation uncovered different protections setting on this line. †¢ Between 22:05 and 22:07, the load on the 380 kV line Landesbergen-Wehrendorf increased and the RWE operator called E.ON Netz at 22:08 with the request for urgent intervention due to return to the stable grid condition. †¢ E.ON Netz made an empirical assessment of corrective switching measures without making load flow estimation for checking the N-1criterion. E.ON Netz expected that coupling of the bus-bars in the substation of Landesbergen would reduce of load on the 380 kV line Landesbergen- Wehrendorf. But this line was overload more than 100% and so was tripped and the other lines became overloaded. †¢ At 22:10:28 the UCTE system splitted to three areas after the power lines switching in E.ON Netz, RWE, the Austrian power system and after disconnection of interconnection lines: Croatia Hungary and Marocco -Spain. The initial event of the system disturbance in the UCTE system was scheduled switching off two power lines. Main causes The investigation identified two main causes of the disturbance as well as some critical factors which had significant influence on its course: non fulfillment of the N-1criterion or verified its fulfillment without numerical computation. †¢ insufficient co-ordination between the transmission system operators. †¢ dissatisfied power plant operation in emergency: tripping of generation units (particularly wind power plants) during disturbance and uncontrolled reconnection of generation units. †¢ limited range of action available to dispatchers. †¢ insufficient training of dispatchers. 1.2. Blackout Causes and Risks A blackout is a power outage. This state means the loss of the electricity supply for a part of the power system or the whole power system. A. Blackout Causes Natural causes Lightening. Rain. Snow. wind storm. Technical Failures Transformer faults. Short circuits. Human error Error of judgment. Insufficient co-ordination between the transmission system operators. Insufficient training of dispatchers. Terrorism Bombing. cyber-attacks. B. Blackout Risks power system equipment damage. heavy economical losses. jeopardy of economy functioning. life paralysis in stricken parts of country. Several blackouts cases became in the world of last years. Causes of these disturbances were various technical, bad weather conditions, human failing. C. Some impacts of Northeastern Blackout Ford Motor Company The stoppage of factorys furnace cause to convert the molten metal to solid metal. The company reported that it need a week to clean the furnace. Marathon Oil Corporations The blackout was responsible for making suddenly shutdown procedures at Marathon refinery. in those procedures, a carbon monoxide boiler failed to shut down correctly, causing a small explosion. As a precautionary measure, the police vacate one-mile sector around the complex. Daimler Chrysler Daimler Chrysler lost production at 14 of its 31 factories. 6 of those were assembly factories with paint shops. The company reported that, in total, 10,000 vehicles were moving through the paint shops during the blackout had to be scrapped. New York City New York Citys mayor estimated that the city would pay almost USD 10 m in overtime related to the outage. Airports Airports were closed in Toronto, Newark, New York, Montreal, Islip, Cleveland, Erie and Hamilton. Together they cancelled over 1,000 flights 2.1. Introduction Under steady state conditions the power generation and the load are balanced and the power systems operate in nominal frequency 50 Hz or 60Hz with some deviations 0.02Hz for the large system and 0.05 for the small system. Taking into consideration the two-machines shown in Fig. 2, the power transmitting can be denoted by the following equation: Where: ES is the voltage of machine S ER is the voltage of machine R ÃŽÂ ´ is the angle by which ES leads ER = QS-QR QS is the rotor angle of machine S QR is the rotor angle of machine R ZT is the total impedance between the two machines consisting of ZS, ZR, and ZL ZS + ZL + ZR ZS is the impedance of source S ZR is the impedance of source R ZL is the impedance of the transmission line The Power angle curve in Figure 3 clears the relation between the power transmit and the angle ÃŽÂ ´ (the angle between the two ends). The relation clear that the power transmit increase with nonlinear direct proportion with the angle ÃŽÂ ´ when ÃŽÂ ´ lie between 0 ° : 90 ° . After ÃŽÂ ´ equal 90 ° the power decrease with nonlinear inverse proportion with the angle ÃŽÂ ´. The power system are worked well at the point of maximum power at ÃŽÂ ´ = 90 ° so The maximum power is presented as the following equation: Power Swing definition It is a changing in the Electrical power due to the changing of the rotor angle (ÃŽÂ ´) either Increasing or decreasing response to : line switching, Load disturbances , loss of generation, short circuit faults and other power system disturbances. During the large disturbance in the power system the transmit electric output power suddenly decreased from P0 to Pf as shown in Fig.4 but the mechanical torque (that connected to the generator and equivalent to the output electrical power P0 at the moment before reducing the electrical power) cant reduce suddenly to equivalent Pf so this unbalance cases accelerating in the rotor of the machine and increasing in the angle (ÃŽÂ ´). The assume of this analysis is neglects the operation of the voltage regulator that control on the excitation and change the machine voltage, and the governors that change the mechanical input power If the fault is cleared at the point of ÃŽÂ ´c the output electric power will increase and become greater than the input mechanical power so the machine will start to decelerate but because of the inertia the machine rotor cant decrease suddenly and reached to ÃŽÂ ´e. Assume area 1 refer to the accelerating energy, and area 2 refer to decelerating energy, so when the fault cleared quickly the two areas can be equal before the angle reach to the limiting angle ÃŽÂ ´L and the system will return after some oscillation to the last operating point at ÃŽÂ ´0 and that call Stable power swing. On the other side if the fault didnt clear quickly and spend more time, the angle ÃŽÂ ´ will move far away enough to make the two areas (accelerating area de accelerating area) not equal before the angle reaches to ÃŽÂ ´L as shown in Fig. 5 and due to the inertia the the angle will reach to the limiting angle and after this point the electrical output power will decrease again to be less than the mechanical input power so the machine rotor will accelerate and the rotor angle will increase above 180 and the pole slipping will happen . this case called out of step condition or unstable power swing condition Power Swing Effect on the Distance Relay Under Steady State Operation the impedance of the load not enter into the operation characteristic of the distance relay but in the case of power swing the load impedance may enter into the operation characteristic of the distance relay and case unwanted tripping for the transmission lines, and may be cause cascading tripping and stoppage of major sections of the power system. The distance relay isnt supposed to tripe under the power swing if stable or unstable to give the system the availability to return to its steady state. A power swing block PSB its a function inside the modern distance relays that prevent unwanted tripping by block the tripping signal in case of stable or unstable power swing thus, The Power Swing Block function is used to differentiate between the power swing and the fault. However, when the fault happens due to a Power swing it must be cleared very rapidly with high level of dependability and selectivity. The zones must be separated hoping to avoid causing large deference of the rotor angle between groups of the generators and loss the synchronism between them, equipment damage and the blackouts. Perfectly, the power system should be separated into predetermined zones to achieve a balance of load-generation in each of the separated zones. In some cases, load shedding is essential to avoid a whole blackout of the area where the load of the separated area is more than the local generation Controlled tripping of the power system relays in the case of an Out-of-Step condition is very essential to prevent extensive outages, equipment damage and shutdown of large areas in the power system. Out-of-step trip (OST) in is a function that included in the modern relays to achieve the separation of the power system under the unstable power swing. The major aim of this function to differentiate between the stable and unstable power swing and separate the power system into predetermined zones to achieve the stability and continuity of the service. Power Swing Detection Methods. Following is a brief discussion of the methods that have been used for detecting power swings and schemes used for OSB and OST functions. Traditional method based on rate-of change of impedance and the recently method is Power-Swing-Detection Algorithm Based on Continuous Impedance Calculation. 2.2.1 Traditional Rate of change of Impedance Schemes for Detecting Power Swings. In the conventional method, the relay measure and calculate the positive sequence impedance and the change rate of the impedance. During the steady sat operation the measured impedance depends on the load impedance and the distance between the protection zone of the distance relay and the point of measurement. The impedance move in trajectory depends on the operation case. In the case of the fault if the impedance moved rapidly to the fault zone. On the other case during the power swing the impedance moved slowly at some trajectory with a rate depend on the slip frequency between the generators. Thus, the variation of the impedance movement speed used to distinguish between the power swing and the faults. The concept of this method that using of two measuring impedance and separated them by ΆZ and used a calculated timer. When the measured impedance moved through the first one the timer will start running. If the measured impedance cross the second impedance before the time r expire, that indicated to a fault case. If the timer expired and the impedance didnt reach to the second impedance that indicated to a power swing case. Two-Blinder Scheme for PSB and OST Functions The two blinder scheme of the rate-of-change of impedance method is used in many relays, separated by ΆZ, and a calculated timer TOSB. The two-blinder scheme is shown in Fig. 7. This figure shows Two parallel blinders are on the right side of the X-line impedance and another two parallel blinders are on the left side. The timer TOSB is start running when the impedance move through the outer blinder During the fault condition the impedance moved rapidly through the outer blinder to the fault zone and cross the inner blinder before the TOSB expire. On the other case during the power swing the impedance moved slowly through the outer blinder and stay between the two blinders even TOSB will expire. This scheme can be used for a power swing blocking function to block the distance relay to prevent unwanted tripping. During Power Swing Blocking declared a reset timer should be used in order to force the relay to delay the assert when TOSB expired. The Out-Of-Step tripping (OST) can use the previous scheme expect that the calculated timer for out of step (TOST) is shorter than TOSB. In the case of power swing the impedance locus cross the outer blinder and at this point the timer will start running. If the timer TOST expires before the impedance locus cross the inner blinder, the power swing condition will declare, and if the impedance locus cross the inner blinder before timer TOST expires, the out of step condition will declare. The Out-Of-Step tripping function can be set to tripe instantly or wait for a time. The Instantly tripping referred to as predictive tripping or early tripping. The other case is referred to as delayed tripping. In some applications, the tripping is required only when the out of step condition occurs a determined number of times. It is essential for some application to use both OSB and OST functions, and it available to use them in the Same relays using the two blinder scheme technique. According to difference in speed of impedance trajectory in the case of stable power swing and unstable power swing, two timers are required TOSB and TOST whereas TOST is shorter than TOSB to be fit with the rapidly speed of the impedance trajectory in case of unstable power swing 2.2.2. Power Swing Detection Algorithm Based on Continuous Impedance Calculation The traditional methods of power swing detection are depend on a complex study for the power system to reach to the correct settings, but the setting are fixed and not adapt to any change in the system condition because of it is not possible to study the system under unstable power swing. therefore, the power system study doesnt deem the worst cases and the bad conditions, so in the case of power swing or out of step condition it may lead to unwanted tripping. The following method described below solves these problems. It is based on a continuous impedance calculation [5]. This method has the following features: It is not required for settings or complex calculation detect the power swing with frequencies range from 0.1: 10 Hz. Detect the power swing in the case of single-pole open condition or fault condition. Unblocking of distance protection relay if there both faults and power swing. Out-of-step tripping during unstable power swing. The Continuous Impedance Calculation method depend on taking four sample of the impedance per one cycle of the power system frequency the three phase each phase separately. During the power swing the impedance trajectory moved on an oval path, and when it enters the power swing area, as shown in Figure 8, the algorithm of power swing start its analysis for each phase and calculate the power swing area automatically. In the case of power swing, the power swing detection will detect it, and stay active even if the trajectory of the impedance leave the power swing zone. The algorithm computes the new values of R X, and compares them with the previous values that placed in the memory. The main criterias of the power swing detection methods are monotony, continuity and smoothness. The thresholds are calculated dynamically. This automatic adaptability to the trajectory speed change, enables the algorithm to detect the low frequency and the high frequency power swing. Monotony: The algorithm will check the direction of the derivat

The Suffering of the Proud Essay -- English Literature Essays

The Suffering of the Proud Pride is a key to self-respect; however, when it goes to far, people forget that humility is a virtue too. In the play Antigone, pride plays a major role throughout, appearing as fatal flaws in both Antigone and Kreon, the main characters of Sophocles’s tragedy. For Antigone and Kreon, as soon as the stepped past the line of humility, they were doomed to fail. For example, Kreon became so proud of himself he refused to listen to others warnings and assumes the gods are on his side. â€Å"But didn’t that girl do wrong?’ ‘The whole nation denies it.’ ‘Will the nation tell me what orders I can give?† (Kreon, Haimon, Kreon 881-3) this is a perfect example, because he refuses to listen to his son, and then, when presented with the fact that the whole nation thinks he is wrong, decides that he doesn’t care what the nation thinks. Throughout the play, his advisor, Koryphaios, repeatedly gives him gentle warnings, and Kreon claims he is getting old, ignores him, or refutes him with points that only emphasize his out-of-control pride, such as, â€Å"Men our age, learn from [Haimon] (Kreon 876). He also assumes that the gods will go along with whatever he says, â€Å"can you see the gods honoring criminals? Impossible† (Kreon 364-5). This kind of attitude is something that appears in almost ever y Greek myth, the thought that the gods will side with them no matter what, and it always ends up biting them in the rear. Furthermore, Kreon holds his subjects in contempt...

Hindenburg Disaster

On May 6th, 1937, a Zeppelin airship of Germany called the Hindenburg set off for its first North Atlantic crossing. It was to land on Naval Air Station base in Lakehurst, New Jersey but fate had a different plan for the Hindenburg and its passengers. At 7:20, reporters and crowds gathered around to see the sky-beauty land in her appointed spot, but at 7:23 screams were heard and the sound of a firework shooting up. To the crowd’s amazement, they saw a small, orange flame forming at the tail end of the airship. The fire started at the top tail fin or so it has been reported by eye witnesses of this horrific disaster.The designer of the Hindenburg had law enforcements give the witnesses a blueprint of the airship so they could illustrate where they seen the small flame and how they saw the fire spread across the dirigible. When everything was said and done and they reviewed the blueprints that were collected not one was identical to the one before or after it. Some saw a flash, some saw a spark, and some saw an explosion. The cause, to this day, has been unknown. There are theories floating around such as: static electricity from the on coming thunderstorm, a small lighting bolt, a leak of hydrogen, conspiracy, and many others that have no backing agents.In the following sections I will have hoped to help you make you decision on what the real cause of this tragic event was and in detail explained what I think happened and why with a scientific explanation. First, what was the structure of the Hindenburg made of? The skeleton was made of an aluminum structure. The blimps design was 15 main rings made of aluminum making the central frame. Then the remaining frame was welted to those 15 rings then covered with non flame-retardant cotton. Then the cotton itself was painted. It was painted with cellulose acetate butyrate and aluminum powder, both of which can be combustible alone.Aluminum powder can be explosive or flammable if mixed with air, it is used in l iquid and solid rocket fuels, and used in thermite, which is an incendiary. It also burns and orange-red depending on other elements being present at point of ignition. The cellulose acetate butyrate is combustible and used in everyday items such as hairbrushes. Thought it was painted with the same substance throughout it was not painted with the same amount of coats throughout. The top had more layers of â€Å"dope† paint to sustain from lighting strikes and the bottom was painted with a top coat of reflection â€Å"dope† paint to fool the people below.Inside the Hindenburg, there were 16 gas filled pockets. These pockets were filled with hydrogen instead of helium because it is less dense than Helium. (Side note: The fact that hydrogen is less dense than helium is proven because of Avogadro. He stated that if you have two different gases at the same pressure and the same temperature then they would have the same amount of particles. But then that would lead to say th at one mol of helium has a mass of 4 grams and one mol of hydrogen has a mass of 2 grams. The pockets or gasbags were lined with goldbeater’s skin, a thin membrane taken from cattle intestines. The Hindenburg as a whole was almost the size of the Titanic. There are many theories to what caused the Hindenburg fire. Suggestions such as: the pain caught fire from a spark that came off the rope being deployed at the landing destination, or the hydrogen being released had caught a spark or a lightning bolt, a Nazi soldier set the airship on fire, or a witness from below shot the tail end of the dirigible causing it to catch fire.Though these theories have been backed by countless number of reasoning’s and facts no one scientist can fully prove the cause of the fire. There is one theory that could have been but more than likely it did not. The theory of conspiracy. Though it is true that a handgun was found in the remains of the Hindenburg, it is not a plausible answer to th e massive disaster. It is said that a Nazi purposefully shot one of the hydrogen bags while walking the axis of the airship. Considering the Hindenburg was an anti-Nazi dirigible and even its creator did not support Hitler and his rampage, it is not a creditable theory.Though it is a food for thought, the conspiracy theory has no backing or relative cause of purpose. Addison Bain, for example, tried to show that the thermite paint caused a reaction. In his paper he went on to say that a spark from the engine had landed on the paint and contained enough energy to set fire to the paint and cause the fire. Though he is not completely wrong, personally it is not a well-enough explanation to what happened and how it happened. Bain had preformed television demonstrations on his theory, but he had flaws in his experiments.For instance, he showed a continuous flame one the skin on the Hindenburg model and his research shows that he concluded it to be an instant spark. On another count, he u sed a small piece of the actual skin cover in the â€Å"dope† and he set it on fire and showed its burn time, if these were correct tests he should have allowed reaction time, set fire in relative area of the original fire, the tail area not its mid section, and did not consider the dampness of the â€Å"dope† paint at the altitude it was at. These were also factors going against whether or not the Mythbusters had correctly called their test on Bain’s theory a bust.In the television series Mythbusters, Adam and Jamie gather myths that have been sent in by their viewers, myths that are not able to be determined busted on a day-to-day basis, and they safely determine if the myth is true and factual or is it a rumor and a hoax. Mythbusters determined that the theory proposed by Addison Bain was a bust. They built three models of the Hindenburg on a 1/50th scale and conducted three different experiments. One Hindenburg was painted with the â€Å"dope† and fil led with air. The second was just the hydrogen within with a regular skin without the â€Å"dope† compound.The third consisted of both the â€Å"dope† skin and the hydrogen filling. They determined that the hydrogen was the real cal prate of the Hindenburg fire. Considering the way they tested the experiments, it is very arguable to say that they did not correctly perform their experiments. For instance they did not set fire at the tail end of the dirigible. They also set a direct flame and not an initial spark to the paint. In addition, when they set fire to a small portion of the skin covered in â€Å"dope† they did not allow a reaction time. Reminder that witnesses said they saw an orange-red flame at the tail end of the dirigible. ) While examining the mystery of the Hindenburg, you will notice that at 7:20 the crowd has noticed a slight spark at the tail end; and at 7:23 the airship has started to come down in flames. It took approximately 24 seconds for th e Hindenburg to burn from tail to nose. The Mythbuster gang’s Hindenburg models took times that consist of 1 minute and 37 seconds, 57 second, and 52 seconds. In order to declare this busted, one must allow for every possible variable that could have been presented on May 6th in New Jersey.Other factors that could pose a problem against the Mythbusters are considerations that any man can conjure up and present. For example, the experiment was conducted inside and on the day on the disaster there was a high wind issue. In order for fire to burn rapidly it has to have a large supply of oxygen. The atmosphere consists of nitrogen, hydrogen, and oxygen, oxygen is most of that. Another problem could have been that the Hindenburg had gasbags filled with hydrogen and the Mythbusters â€Å"generally† filled the down-scale model with hydrogen, not separating the â€Å"dope† paint skin and the hydrogen contact.If the skin would have been directly lying on the hydrogen in the Hindenburg, it would have taken far less time to burn or might have actually â€Å"exploded†. Another myth that has spread widely is that the Hindenburg was painted with pure rocket fuel. As stated previously, the â€Å"dope† consisted of aluminum powder and cellulose acetate butyrate. Though it contains rocket fuel ingredients it is not painted fully and only rocket fuel. It is also and ingredient in thermite incendiary, which explains why scientist concluded the Hindenburg fire to be a thermite reaction. Fe2O3+2Al ? Al2O3+2Fe) is the chemical equation for a thermite reaction. A thermite reaction is an exothermic reaction. Meaning when its compounds react with one another they put off heat instead of absorbing energy, or an endothermic reaction. Also, when you burn metals together they tend to have a orange or red flame†¦ the Hindenburg burnt orange-red) Aluminum powder was in bedded in the â€Å"dope† compound. This byproduct is mostly found in the co ntents of rocket fuel or rocket propellants.It is often mistakenly said that the Hindenburg was painted with rocket fuel but this conclusion is only partially correct. The aluminum powder itself, if extremely fine, can form flammable and explosive mixtures in the air. Basically, the Hindenburg was not painted with rocket fuel. The next suggestion is that the Mythbusters did not allow for weather conditions to be taken into consideration. On May 6th, 1937, it was told to be raining which is a reason the Hindenburg did not land at it designated time. It was delayed over the Atlantic for several hours.Some scientist have asked, if it had been a spark that ignited the paint then it would have had to generate enough energy to first evaporate dew off of skin and then still possess enough energy to ignite the â€Å"dope† on the skin. Once again, the skin was made of aluminum powder and cellulose acetate butyrate. CAB contains low moisture absorption. It effectively resists weatherin g and ultra-violet radiation. Though it is not effective against alcohol, alkalis, paint removers, and acetones. Since the compound contained aluminum powder, an alkaline metal, could this have over powered it so the â€Å"dope† paint absorbed a small amount of water?It could have, but only if the aluminum powder was in a ration of 50 to 1. It might have been wiser for the German makers to obtain helium rather that hydrogen. Helium does not burn. It is a monatomic gas, or having replaced one atom. Since helium already contains 8 electrons it is a noble gas. This property makes it highly un-reactive because it is already considered to be happy with its eight electrons in its outer most shell. The problem with using hydrogen in the Hindenburg is that it only contains one valence electron which can cause it to highly reactive to almost any element it comes into contact with.The wiser decision for the makers of the Hindenburg would have been to use the less reactive helium instea d of the highly reactive hydrogen. In conclusion, I believe the hydrogen is not the cause of the Hindenburg disaster. Though it is a major factor with its rapid fire spread it is not the main cause. In my opinion, the cause is that a small lighting bolt had hit where the body and the tail fin connected. Where the covering of the body tries to match that of the tail fin. This makes sense because the tail fins were coated with a lighter coating of the â€Å"dope† paint. This is the location the hydrogen is being released.A spark hit the paint at this specific spot causing the paint to ignite and causing a chain reaction with the paint and the hydrogen. If hydrogen was being released at a specific temperature and a specific pressure around the area of ignition, it may have caused the â€Å"explosion† on the Hindenburg. When hydrogen comes in contact with a flame the hydrogen extinguishes the flame, but when a combination of hydrogen along with air (oxygen) are presented w ith a flame, the hydrogen will persist to terminate the flame but then the air with reignite it. This is because a fire cannot burn without the presence of oxygen.Additionally, a hydrogen reaction (2H+O2? 2H2O) is an exothermic reaction, the same as the thermite within the â€Å"dope† paint. With the hydrogen putting of heat when it reacted and the thermite releasing heat as it reacted it caused the temperature of the skin to increase to an immeasurable heat. This most likely caused the aluminum powder within the â€Å"dope† to become a lose particle in the air. Another point that may have added to the release of the aluminum powder could be the Hindenburg had been hit before by lightning bolts and caused small burn holes on the top half of the Hindenburg and caused no fire.Analyzing that the statement before is true, there may have been a chance that the aluminum powder from the â€Å"dope† paint could have escaped where the lightning bolt had struck. Therefore it caused a reaction between the oxygen in the air and the aluminum powder. Furthermore my conclusion is the hydrogen is not the initial cause of the fire but the â€Å"dope† paint itself. Again this is my opinion and you, as the reader, are free to interoperate the data and conclude to your own opinion because to interoperate the true cause of the Hindenburg is a personal preference one must do on one’s own.