Zero Emissions Technology :: essays papers

Zero Emissions Technology Zero Emissions Technology: Current Technologies and Future Developments in Electrostatic Precipitators  Abstract Zero Emissions Technology is a company located in New Durham, NH. They develop new technologies targeted at coal fired power plants. They have recently developed a new air emissions technology that will meet current and pending air pollution regulations. Their product, Electro-Catalytic Oxidation Technology, allow the combined removal of particulates in the air waste stream. The new technology can be retrofitted onto existing electrostatic precipitators (ESP), according to the industry, is not as expensive as other air pollution control technologies. The Electro-Catalytic Oxidation Technology also has many technological advantages to more conventional ESPs.  Zero Emissions Technology (ZET) is a company who develops new technologies in air pollution control technologies to meet the demands of new regulations on air emissions. In the past, their focus has been on air pollution control technology for large stationary sources, such as coal fired power plants. In the future, their research will be to discover new technologies not only for air pollution, but also in water and solid waste. (ZET, 1999). Zero Emissions Technology has developed a new technology that focuses on the combined removal of particulates for coal fired power plants. Electro-Catalytic Oxidation Technology is a product by Zero Emissions Technology (ZET). This new technology that ZET is has developed will enable the combined removal of nitrogen oxides (NOx), sulfur dioxide (SO2), mercury (Hg), and fine particulate matter (PM2.5) from the flue gas of coal fired power plants. This new technology will collect at least 70% of NOx, 50% of SO2, 70% of mercury (Hg), and 90% of PM2.5 in a single unit that can be retrofitted into the last fields of existing electrostatic precipitators (ESP) (ZET, 1999). This will allow coal fired plants to meet new air emission requirements with minimal impact on their generating costs. It can be retrofitted into the last fields of existing ESP. Electo-Catalytic Oxidatin Technology uses a proprietary gas discharge technology to convert NOx and SO2 to acid mists, and to oxidize elemental mercury. It also uses advances in wet ESP technology to remove acid mists and other fine particles without saturating flue gas. The Electr o-Catalytic Oxidation system consists of three sections: gas converter, condensing wet ESP, and acid recovery (ZET, 1999). The Gas Converter is used for the electrical oxidation of NOx, SO2 and Hg. As the flue gas enters the Gas Converter, it is exposed to a high voltage discharge which creates ionized species to oxidize pollutants.

The Conflicts Between Siblings

English 102 10/29/2012 The Conflicts between Siblings In the story â€Å"Sonny’s blues†, the Sonny’s brother is the narrator and main character; his name is never mentioned throughout the story. He and Sonny are the two brothers with a big difference of their ages. They don’t spend too much time with each other since they grow up. They have different world. The narrator is a high school algebra teacher and family man. Sunny is through his brother’s eyes, as a quiet, introspective person with a tendency to withdraw inside himself. Sonny is also described by the narrator as wild, but not crazy.He takes drugs which led him to jail. He wants to be a musician because of his passion for jazz. The narrator wishes his brother to have a regular and stable job as himself, but doesn’t work unsteadily as a musician. Sunny doesn’t finish school, so he is hard to find a job which is same as his brother’s thought. He doesn’t have too ma ny work choices like other black youths during the years. Sunny and his brother have different life styles. The narrator promises their mother to take care of Sunny, but he thinks he does not do it well. They have different philosophy and different understanding of career paths.After the narrator’s daughter dies, the narrator and Sunny talk to each other. The narrator finally understands of Sonny’s pursuit of music. In the story â€Å"Everyday use†, Dee is oldest daughter of â€Å"Mama† and sister to Maggie. She is a educated, worldly, and deeply determined girl; she gets everything what she wants. Maggie is the younger daughter who stays with Mama while Dee goes to school. She wants to stay with her mother because she is an unintelligent and unattractive girl. Dee wants to escape from the village, and she always dresses herself attractively.Dee is successfully to have better education and opportunity to see the world. Maggie gets stuck because of her shy character. Dee is an independent girl, and Maggie is a dependent girl. They have different understandings of the life. Dee feels embracing about Maggie and their mother by different attitudes to the world, physical appearance, and their education. The conflicts between two sisters are not solved in the story. In both of the stories, sibling rivalry, conflicts of their relation and burden responsibility of one to the other are the similarities, and solution to their conflicts is the difference.Sibling rivalry through out of both stories. In â€Å"Sonny’s Blues†, the narrator wishes his brother have consistent life same as his. He thinks he is older than Sonny, so he has more life experiences. He should take care of his brother because Sonny has dealing with drugs. â€Å"That last conversation between Baldwin's narrator and his mother suggests that he should be his brother's keeper, but the narrator has failed miserably at that duty, which is apparent in the telling op ening sentence of â€Å"Sonny's Blues†: â€Å"I read about it [Sonny's arrest] in the paper, in the subway, on my way to work†.If the narrator had to rely on a newspaper report to become aware of Sonny's trouble, he could not have been keeping his promise to his mother to care for his younger brother. Sonny did not even bother to call his older brother after the arrest. † (THE BIBLICAL FOUNDATION OF JAMES BALDWIN'S â€Å"SONNY'S BLUES† Page6 by James Tackach) The narrator doesn’t know sonny is not a kid anymore. Sonny chooses to be a jazz musician is not an impulsive decision since he has grown up. Sonny wants to escape from the Harlem, so he is not the young man who messes up his own life.In the â€Å"Everyday Use†, the sibling rivalry still exists. Even though, Maggie is a compliant girl, Dee still wants to beat her from everywhere. She is a strong-minded girl and leads Maggie around by the nose. In their family, Dee represents educational, fashionable, self-confident person, but Maggie is a diffident, low-pitched, awkward girl. Maggie values the family quilts for their sentiment and usefulness. She learned how to quilt from her grandmother and aunt who made the quilts. Her mother has been saving the quilts for Maggie to use after she is married.The quilts are meant to be used and appreciated every day. Maggie hints that she sees the quilts as a reminder of her grandmother and aunt when she says, â€Å"I can’t remember them without the quilts†. The conflicts of brothers and sisters relationships are the major points in both of the stories. In the â€Å"Sonny’s Blues†, Sonny always against his older brother, he gives up from the school, he takes drugs like other black youth around the neighborhood. When he decides to be a musician, his brother thinks he will be the same as their father who is a drunken corrupt man died when Sonny was fifteen years old.There is a big gap between two brothers. Sonny leaves their house, drops out of school, and joins the navy. They both get back from the war and live in New York for a while. They would see each other intermittently, and whenever they meet they would fight. Because of these fights, they do not talk to each other for a very long time. After the narrator talks about Gracie and her polio affliction, the narrator decided to write to Sonny. It seems that the narrator could better understand his brother now. In the â€Å"Everyday use†, Maggie and Dee have unique personalities. Dee values the family quilts.She thinks the quilts as priceless objects to own and display. Dee believes that she can appreciate the value of the quilts more than Maggie. Maggie is nervous about her sister’s visit. In fact, Dee's arrival makes Maggie so uncomfortable that she tries to flee to the safety of the house. When Maggie is unable to confront Dee about the quilts, she gives them to Dee because she used to never winning anything, or ha ving anything reserved for her sister. In both stories, the older siblings burden responsibility to the youngers. Sonny’s brother thinks he has responsibility because of the promise to her mother.He tries to talk to Sonny about the life style and career choices. He asks Sonny what he wants to do, and Sonny replies that he wants to be a jazz musician and play the piano. The narrator does not understand this dream and doesn’t think it is good enough for Sonny. They also try to figure out his living arrangement for the remainder of his high school career. The subject leads to an argument. Sonny calls his brother ignorant because the narrator doesn’t know who Charlie Parker is. Sonny argues that he does not want to finish high school or live at Isabel’s parents' house.However, they find a compromise. Isabel’s parents have a piano, which Sonny can play whenever he wants, provided he goes to school. Sonny agrees with the idea. He stays at Isabel’s house and goes to school sometimes. When he gets home, he constantly plays the piano. He goes to Greenwich Village, and hanging with his jazz friends who are most likely doing drugs. Once Isabel’s parents find this out, Sonny leaves their house, drops out of school, and joins the navy. The narrator objects to his brother to be a jazz musician because he loves his brother.He doesn’t want Sonny waste time to an unstable job and stay with druggies. Even though he misunderstands Sonny’s choice, he performs the responsibility by his thought exactly. Dee is a progressive model for her younger sister. She wants to increase the life quality of the family. â€Å"She washed us in a river of make-believe, burned us with a lot of knowledge we didn’t necessarily need to know. Pressed us to her with the serious way she read, to shove us away at just the moment, like dimwits, we seemed about to understand. †(page279) Dee tries to make the family better.She wants her mother and sister to have more education. She knows her younger sister’s personality. She tries to stimulate her sister, and led Maggie escape from the village to the city, but Maggie wants to stay. Dee is done the best she can in her knowledge. In contrast, the solutions of their conflicts are different. Sonny and his brother get closer at the end of the story. By playing jazz, Sonny is able to ease or relieve his suffering from the childhood. They go to the jazz club in Greenwich Village. He hears Sonny play the piano. It makes him understand that Sonny has the soul of the music.The narrator realizes how revered Sonny is there. The narrator sends a cup of scotch and milk up to the piano for Sonny, and they share a brief connecting moment. His brother finally understands that Sonny is able to turn his suffering into something worthwhile by playing the piano. Dee and Maggie are not lucky like the two brothers. Dee still keeps her own style and Maggie too. There is no sol ution for the conflicts of their sibling relationships. Maggie is content with her simple life, while Dee wants to have fine things. Maggie is nervous and intimidated by Dee, who is bold and selfish.Maggie values the emotion of the family quilts, while Dee wants to display them as a symbol of her heritage. The case is solved by their mother, but the contradictions between two sisters are still there. In the two stories, the conflicts of siblings are the most attractive events. The narrator and Sonny don’t have too much conversation because they have really different ages. When the narrator has a job, Sonny is still a kid. Sonny is not old enough to understand the things which his brother worries about. Since Sonny grows up, he knows what kind of job he wants.Unfortunately, his brother still thinks Sonny just wants to play but not to work. Finally, they solve the problems by the communication and understanding. The two sisters’ conflicts come from their opposite charact er. Dee looks forward to a rich life and gains attention from other people. She doesn’t want to stay at an old house without a real window. Maggie is afraid to leave her mother and where she used to live. She decides to be a house girl. In conclusion, the problems from siblings are because of the less understanding to each other. If they build up more connections and trust each other, those problems are easily to get rid of.

Neritic Zone Definition, Animal Life, and Characteristics

The neritic zone is the top ocean layer closest to the coastline and above the continental shelf. This zone extends from the intertidal zone (zone between high and low tide) to the edge of the continental shelf of the ocean floor, where the shelf drops off forming the continental slope. The neritic zone is shallow, reaching depths of about 200 meters (660 feet). It is a subsection of the pelagic zone and includes the oceans epipelagic zone, which lies within the photic or light zone. Key Takeaways: Neritic Zone The neritic zone is the region of shallow water (200 meters depth) above the continental shelf where light penetrates to the sea floor.Due to the abundant supply of sunlight and nutrients in this zone, it is the most productive ocean zone supporting the vast majority of marine life.Regions within the neritic zone include the infralittoral zone, circalittoral zone, and subtidal zone.Animal, protist, and plant life in the neritic zone include fish, crustaceans, mollusks, marine mammals, algae, kelp, and seagrass. Neritic Zone Definition From a marine biology perspective, the neritic zone, also referred to as the coastal ocean, is located in the photic or sunlight zone. The availability of sunlight in this region makes photosynthesis, which forms the basis of ocean ecosystems, possible. The neritic zone can be divided into biological zones based on the amount of light required to support life. This image shows the ocean zones. Â  Encyclopaedia Britannica/UIG/Getty Images Plus Infralittoral Zone This region of shallow water in the neritic zone is closest to shore and below the low-water mark. There is ample light to allow for plant growth. In temperate environments, this region is typically dominated by large algae such as kelp. Circalittoral Zone This region of the neritic zone is deeper than the infralittoral zone. Many immobile organisms populate this zone, including sponges and bryozoans (aquatic animals living in colonies). Subtidal Zone Also called the sublittoral zone, this region of the neritic zone extends from the ocean floor near the shore to the edge of the continental shelf. The subtidal zone remains submerged and is home to algae, seagrasses, corals, crustaceans, and annelid worms. From a physical oceanography perspective, the neritic zone experiences large-scale current movement that circulates nutrients in the region. Its boundaries extend from the intertidal zone to the continental shelf. The sublittoral zone is divided into inner and outer sublittoral zones. The inner sublittoral zone supports plant life that is attached to the seafloor, while the outer zone lacks attached plant life. Physical Characteristics and Productivity Coral reef scenery with Red Sea bannerfish, golden butterflyfish, orange face or hooded butterflyfish, and lyretail anthias or goldies. Georgette Douwma / Photographers Choice / Getty Images Plus The neritic zone is the most productive ocean region, as it supports an abundance of living organisms. It has been estimated that 90% of the worlds fish and shellfish harvest comes from the neritic zone. The stable environment of this zone provides light, oxygen, nutrients contributed by runoff from nearby land and up-welling from the continental shelf, as well as suitable salinity and temperature to support a wide range of marine life. Abundant in these waters are photosynthetic protists called phytoplankton that support marine ecosystems by forming the basis of the food web. Phytoplankton are unicellular algae which use light from the sun to generate their own food and are themselves food for filter-feeders and zooplankton. Marine animals such as fish feed on zooplankton and fish in turn become food for other fish, marine mammals, birds, and humans. Marine bacteria also play an important role in the flow of trophic energy by decomposing organisms and recycling nutrients in the marine environment. Animal Life This bronze whaler shark is swimming through a giant ball of sardines waiting to feed on them. wildestanimal / Moment / Getty Images Animal life is truly abundant in the neritic zone. In tropical regions, coral reef ecosystems consisting of large colonies of corals are found. Coral reefs provide a home and protection for a multitude of marine animal species including fish, crustaceans, mollusks, worms, sponges, and invertebrate chordates. In temperate regions, kelp forest ecosystems support animals including anemones, star fish, sardines, sharks, and marine mammals such as seals, killer whales, sea lions, and sea otters. Plant Life Dugong and Cleaner Fish on Seagrass. David Peart / arabianEye / Getty Images Seagrass is a type of seaweed found in neritic marine environments. These angiosperms, or flowering plants, form grass bed underwater ecosystems that provide homes for fish, algae, nematodes, and other forms of marine life. Other marine animals such as turtles, manatees, dugong, sea urchin, and crabs feed off of these plants. Seagrass helps to stabilize the environment by preventing sediment erosion, producing oxygen, storing carbon, and removing pollutants. While seagrass seaweed is a true plant, other seaweed types such as kelp are not plants but algae. Sources Day, Trevor. Ecosystems Oceans. Routledge, 2014.Garrison, Tom. Oceanography: an Invitation to Marine Science. Cengage Learning, 2015.Jones, M. B., et al. Migrations and Dispersal of Marine Organisms: Proceedings of the 37th European Marine Biology Symposium Held in Reykjavik, Iceland, 5-9 August 2002. Springer Science Business Media, 2013.Karleskint, George, et al. Introduction to Marine Biology. 3rd ed., Cengage Learning, 2009.

How to Make Real Snow at Home

If you want to see or play in snow, but Mother Nature wont cooperate, you can take matters into your own hands and make snow yourself. This is the homemade version of real water ice snow, just like the snow that falls from the sky. What You Need You need the same things found in nature: water and cold temperature. You turn the water into snow by dispersing it into particles small enough to freeze in the cold air. WaterPressure nozzle There is a handy snowmaking weather tool that will tell you whether you have the proper conditions for making snow. In some climates, the only way youll be able to make snow is if you chill a room indoors (or you can make fake snow), but much of the world can make real snow at least a few days out of the year. Pressure Nozzle You have several options: Pressure washer (own or rent, use a fine mist nozzle or use a nozzle specially designed for producing snow)Snow cannon (not affordable to buy, but can be rented)Garden hose with a snow attachment (makes less snow per hour than the pressure washer or snow cannon, but still fun) Note: Simply using a mister attached to a garden hose isnt likely to work unless the temperature is very cold. The mist particles may not be small enough or far enough apart to turn water into ice. Fine Mist All you need to do is spray a fine mist of water into the air so it cools down enough to freeze into water ice or snow. Theres a technique to this. Spray at Angle   Youll get much better results if you point your water spray upward at a 45-degree angle rather than straight up. The amount of air you get mixed in with the water makes a difference, so you want to maximize this. Water Cold as Possible You also want the water to be as cold as possible, so water from a cold stream will work better than, say, heated water from your home. Impurities Are Good The water from a stream or river also has the advantage of containing impurities which can act as nucleation sites to provide a surface on which snow crystals can grow. Add a Nucleating Agent Its also possible to add what is called a nucleating agent to your water which will accomplish the same purpose, essentially allowing you to produce snow at slightly warmer temperatures. The nucleating agent typically is a non-toxic polymer. Snow machines for ski resorts can use this effect to make snow even if the temperature is above freezing. If your water supply naturally contains a bit of sand, this can help you make snow at slightly warmer temperatures than if you were using pure water. You need only a few hours of cold to make a lot of snow. The snow will last longer if the temperature stays cold, but it will take a while to melt even if it warms up. Use Boiling Water If the temperature outdoors is extremely cold, its actually easier to make snow using boiling hot water than cold water. This technique works reliably only if the temperature is at least 25 degrees below zero Fahrenheit (below -32  °C). To do this, throw a pan of freshly boiled water into the air. Easy and Spectacular It seems counter-intuitive that boiling water would readily turn to snow. How does it work? Boiling water has a high vapor pressure. The water is very close to making the transition between a liquid and a gas. Throwing the boiling water into the air offers the molecules a lot of surface area exposed to freezing temperatures. The transition is easy and spectacular. Protect Hands and Face While its likely anyone performing this process would be bundled up against the extreme cold, take care to protect your hands and face from the boiling water. Sloshing a pan of boiling water onto skin by accident can cause a burn. The cold weather numbs skin, so theres an increased risk of getting a burn and not noticing it right away. Similarly, at such a cold temperature, there is a significant risk of frostbite to exposed skin.

Correlation between Violent Video Game Playing and Violent...

In 2005, Arnold Schwarzenegger signed a law into effect for the state of California that would prohibit anyone under the age of 18 from playing Mature (M) rated violent video games. If there were any violators of this law, a hefty fine of $1,000 would have been issued. However on July 23rd, 2011, the Supreme Court did not have enough evidence and revoked this law claiming that it is unconstitutional and violates the 1st amendment (Mears). Even though video game makers scored a huge victory, the problem still exists. Research confirms that children are spending an increasing amount of time playing top rated violent video games. On average, boys are playing 13 hours a night, while girls are playing only 5 hours a night (â€Å"Children and Videos†). In comparison, 97% of children between the ages of 12 and 17 reported playing video games, while 2/3 of them played video games that contained violent content (â€Å"Violent†). As the number of children playing video games cont inues to increase, the amount of violence seen in the real world is increasing as well. The horrific acts of violence (killings, intense violence, strong language, and sexual context) that are situated in these games are becoming more common in the real world because children are imitating these fierce actions. Moreover, violent video games are influencing violence among children by influencing aggressive behavior, lowering the amount of time spent towards education, and incorporating dangerous content into these videoShow MoreRelated Video Games Violence Essay1580 Words   |  7 Pageschild has played video games once in their lives. There are various genres and types of video games such as action, first person shooters, adventure, education, role-playing, strategy, and many more. 89% of video games contain some violent content (Slife, 2008). The most addictive, common, and popular video games among children are the violent video games (Slife, 2008). A lot of video games these da ys depict â€Å"real-life violence† meaning that the settings and plots of these video games are taken fromRead MoreThe Effects Of Violent Video Games On Human Behavior1602 Words   |  7 PagesVideo Games are a form of media that continues to grow throughout society. As it grows and becomes fully adopted by adults and children alike, it seems as though a shroud of controversy follows suit. Many parents and those alike seem very afraid or reluctant to let their children play video games in today’s age. They fear for the long term affects such games might have on their children or even the short term effects. Many people see a correlation between aggressive behavior, violent moods, and bullyingRead MoreThe Number Of School Shootings1613 Words   |  7 PagesResearchers wonder if there is a correlation between the increased numbers in young adolescents playing video games containing violence, and the increased numbers of teenage school shootings. Brad Bushman believes there is a correlation between â€Å"video game violence and violence† (2013, p. 376) To explore the correlation, one must first understand the definition of aggression. Eden and Eshet-Alkalai use Anderson and Bushman’s (2003) definition: â€Å"who define aggression as a behavior that is directed toward anotherRead MoreThe Effects Of Violent Video Games On Children And Adolescents Essay1325 Words   |  6 PagesOne of the hottest issues in the media in the past decade is violence in video games and how violent video games influence aggressive and violent behavior in children and adolescents. Some psychologists believe violent video games influence violent behavior in children through social learning and modeling behaviors after characters in video games that â€Å"glorify† violence and criminals (Schultz Schultz, 2013, p. 331). Other psychologists argue that other factors, such as poor socioeconomic statusRead MoreNegative Effects Of Violent Video Games1045 W ords   |  5 PagesIntroduction Violent video games in particular are extremely popular in the United States. Many of these games are designed for adults but wind up in the hands of children. We have to ask ourselves what impact violent video games have on the adolescent brain. Two lawyers debate in the Case of Brown vs. Entertainment Merchants Association, US Supreme Court (2010). Prosecutor Steven F. Gruel argues that there is a substantial amount of evidence to make the conclusion that violent video games cause adolescentsRead MoreThe True Cause Of Violent Behaviors1613 Words   |  7 PagesThe True Cause of Violent Behaviors in Today s Society There are volumes of media that are starting to harm the world in which we live. They have been linked to fourteen mass murders (Fletcher). Nine out of the top ten selling games have been labeled as violent and 42% of adolescents play them (â€Å"Children and Video Games†). These violent video games are a major problem in the United States and across the globe. Violent video games have a direct correlation with negative behaviors because they increaseRead MoreThe Effects Of Violent Video Games On Children1074 Words   |  5 PagesVideo Games. Anderson et al. (2008), Anderson et al. (2010), Browne and Hamilton-Giachritsis (2005), Erwin and Morton (2008), Gentile and Stone (2005), and Jason et al. (2005) revealed a correlation between violent video games with immediate and later aggressive behavior. All of the research for the effects of violent videos games are conducted on older children and current research has not yet studied young children or preschoolers. It is important to note what research exclaims about the long-termRead MoreVideo Games And Violent Behavior1460 Words   |  6 Pages Video Games and Violent Behavior Jessi Moffett CRJ 385 September 15, 2015â€Æ' Intro Technology is an important aspect of change in our world. As time goes on, we are introduced to more and more technology every year, which includes media such as video games. The increase of technology has also increased and improved the world including ways of communicating and distribution of information. More often used outlets of media are those used for entertainment purposes, like television, internet andRead MoreDoes Violence Affect Children?1384 Words   |  6 Pagescan hold major consequences for society. With increased access to firearms and explosives in today’s society, it is important to know what exactly can cause a child to become violent in the present and later on in his or her life. Many variables are involved when children are growing up that may lead them to become more violent. These variables are poverty, family psychopathology (mental disorders), if the child is abused, their exposure to violence in their community and environment, substance abuseRead M oreThe Negative Effects of Video Games Essay1337 Words   |  6 PagesVideo games began in the late 1960s. It is highly interactive but also a distinct simulation of the real world and the world of thinking. In recent years, Video games have been gaining its popularity at an amazing rate and have developed into a common form of entertainment in peoples lives. According to a survey, the researcher found that in 1992, approximately ninety-two percent of U.S. kids between 2 and 17 years of age play video games, and their parents bought 225 million of them last year to

Business Transactions Classification & Simple Transactions

Question 1: Discuss the difference in the role of the journal and the ledger in capturing accounting information efficiently and effectively. Outline the entity concept and how it impacts on the recording of personal and business transactions. 137Identify the type of errors that could be discovered by preparing a trial balance and provide examples of each. Provide examples of two transactions and examine the application of the debit and credit rule. Answer 1: The term journal in accountancy means the application for the recording of the events on the regular basis. Journal refers to the recording of the transaction of the specific accounts that are affected by the transaction. Whereas the amounts are posted from the journal entry on to the ledger accounts. For example, when a sale is made, the cash is debited and sale is credited. This is the journal entry but when the same is posted in the ledger of sales and cash, then it is termed as the ledger. The business entity concept is concerned with the keeping of the personal expenses separate from the affairs of the owner. Or from any other business or the organization. This means that the owner must not use the assets of the organization for the personal choice. In the end of the year when the financial statements are prepared, it must be ensured that the personal expenses are not charged to the income statement. The following are the kinds of the errors that are found: Error of totalling of the debit and the credit balances Error of totalling in the books of accounts of the subsidiaries Errors of showing the wrong balances in the wrong column of the trial balance Omission of showing an amount in the trial balance Error in the calculation of the account balance of the ledger Error in posting the journal entry Error in the recording of the transaction in the books of the subsidiary with the wrong name or the wrong amount. The following are the examples: When a sales is made, sale is credited and accounts receivables or the cash is debited since the credit the income and debit the expense and debit the asset when it increases and credit the liability when it increases and vice versa. When an asset is purchased, cash is credited and asset is debited since the credit the income and debit the expense and debit the asset when it increases and credit the liability when it increases and vice versa. Question 2: The following business transactions relate to Ray Rosa (financial planner) for his first month of business operations in August 2015: 2015 August : 1.Commenced business operations with a $300000 cash injection of personal funds. 2.Paid monthly rent $1500. 4.Purchased office stationery $2000 on credit from Stationery Plus. 7.Purchased office equipment on credit from Supplies Inc. $10000. 9.Sent invoice to client M. Birt for services $3000. 11.Purchased MYOB software for laptop computer $700 cash. 13.M. Birt paid amount outstanding. 14.Met with prospective client and negotiated the provision of financial advice for client and family quoting $5000. 17.Paid car parking permit $220. 19.Withdrew cash from business $2000 for personal use. 22.Paid WWW Ltd for monthly internet use $182. 29.Received interest from business bank account $15. 1.State the impact on the accounting equation for each transaction above. For example: Capital $300000Cash $3000001 Aug 2.Prepare a worksheet for the month of August 2015 from the above information. Answer 2: 1.The following are the impacts of the transactions: Increase in Cash and increase in equity by $300,000 Increase in the expense (rent) and decrease in cash by $1500 Increase in office stationery and increase in accounts payable by $2,000 Increase in office equipment and increase in accounts payable by $10,000 Increase in service revenue and increase in accounts receivables by $3,000 Decrease in cash and increase in asset by $700 Increase in cash and decrease in accounts receivables by $3,000 No entry Decrease in cash and increase in parking expenses by $220 Decrease in cash and decrease in capital by $2,000 Decrease in cash and increase in internet expenses by $182 Increase in bank balance and revenue by $15 2.The following is the required worksheet: Account title Debit Credit Ray Capital 3,00,000.00 Rent expense 1,500.00 Cash 2,98,413.00 Service revenue 3,000.00 MOYB software 700.00 Office stationery 2,000.00 Office equipment 10,000.00 Accounts payable 12,000.00 Accounts receivables - Car parking expense 220.00 Internet expense 182.00 Drawings 2,000.00 Interest revenue 15.00 Total 3,15,015.00 3,15,015.00 Question 3: Using the business transactions in part B, record the transactions in the ledger of Ray Rosa. Prepare a trial balance for Ray Rosa at 31 August 2015. Prepare an income statement for the month ending 31 August 2015. Prepare a balance sheet as at 31 August 2015. Answer 3: Account title Debit Credit Ray Capital 3,00,000.00 Rent expense 1,500.00 Cash 2,98,413.00 Service revenue 3,000.00 MOYB software 700.00 Office stationery 2,000.00 Office equipment 10,000.00 Accounts payable 12,000.00 Accounts receivables - Car parking expense 220.00 Internet expense 182.00 Drawings 2,000.00 Interest revenue 15.00 Total 3,15,015.00 3,15,015.00 Particulars Amounts Service revenue 3,000.00 Interest revenue 15.00 Less: expenses: Rent 1,500.00 Car parking expenses 220.00 Internet expense 182.00 Net profit 1,113.00 Assets Amounts Liabilities Amounts Ray capital 2,99,113.00 Accounts receivables - Accounts payable 12,000.00 Office stationery 2,000.00 Office equipment 10,000.00 MOYB software 700.00 Cash 2,98,413.00 Total Assets 3,11,113.00 Total liabilities 3,11,113.00 References: Thutong.doe.gov.za, (2015). Accounting principles and concepts. Retrieved 10 January 2015, from https://www.thutong.doe.gov.za/ResourceDownload.aspx?id=46210 www.ncert.nic.in, (2015). Trial Balance and Rectification of Errors. Retrieved 10 January 2015, from https://www.ncert.nic.in/NCERTS/l/keac106.pdf

Speed Limit Essays - Traffic Law, Road Safety, Law Enforcement

Speed Limit Cause and Effect Second Rewrite Picture yourself in my shoes. I'm cruising down the Montana intrastate system. Being young and stupid I am going at the unreasonably fast speed of just over 80mph. I am on a road that I travel around five times a month. I know the road well, and I feel safe at 80 mph. I have no fears, even if I do see a cop. I wouldn't get pulled over because there is no speed limit*. I coolly glance in my rear view mirror to see a car quickly approaching me. Then before I know it, the car has passed me like I'm not even moving. Naturally I look to see why they are in such a hurry, but I can't tell because they are moving to fast. The last thing I see before they are out of view is the out-of-state license plate. Once they are gone I shake my head and wonder if they know about that blind corner they are coming up upon so quickly, the one that I always slow down for. This experience has become all too common to Montanas since the repeal of the 65mph daytime speed limit. The repeal of the Montana State speed limit has had deadly effects on out-of-staters that don't know the roads, don't know what is safe, and don't understand reasonable and prudent. Now of course I am generalizing, but it seems to me that any idiot with a gas pedal should not be allowed to drive down the highway at 100+ mph. If anyone could possibly safely drive that fast, it would be the Montanan that has driven that road three times in the past week. But, it would appear to me that the very Montanan that I feel could drive that fast chooses not to. If anyone, the Montanan would know of where the deer are, if there is farm equipment around the next curve, or even to watch out for that pothole ahead. But it seems to me that it is the Montanan who knows the conditions that is getting passed. It is this Montanan that should be allowed to drive fast, if need be. Not some speed crazed loony or possibly the young college student that doesn't know what prudent is. This leads me to my question, how about an out-of-state speed limit? Montanans could still drive at speeds that they feel safe at, a reasonable speed. But out-of-staters would have to drive at a speed set by the state citizens. I know I would feel safer if the out-of-staters slowed down. So me it wouldn't seem prudent not to. * Beyond popular belief there is still a speed limit in Montana, it just isn't a number. It's what is reasonable and prudent at the time. Out-of-stater speed limits Cause and Effect Second Rewrite Picture yourself in my shoes. I'm cruising down the Montana intrastate system. Being young and stupid I am going at the unreasonably fast speed of just over 80mph. I am on a road that I travel around five times a month. I know the road well, and I feel safe at 80 mph. I have no fears, even if I do see a cop. I wouldn't get pulled over because there is no speed limit*. I coolly glance in my rear view mirror to see a car quickly approaching me. Then before I know it, the car has passed me like I'm not even moving. Naturally I look to see why they are in such a hurry, but I can't tell because they are moving to fast. The last thing I see before they are out of view is the out-of-state license plate. Once they are gone I shake my head and wonder if they know about that blind corner they are coming up upon so quickly, the one that I always slow down for. This experience has become all too common to Montanas since the repeal of the 65mph daytime speed limit. The repeal of the Montana State speed limit has had deadly effects on out-of-staters that don't know the roads, don't know what is safe, and don't understand reasonable and prudent. Now of course I am generalizing, but it seems to me that any idiot with a gas pedal should not be allowed to drive down the highway at 100+ mph. If anyone could possibly safely drive that fast, it would be the Montanan that has driven that road