Cochran Boiler - 1500 Words

Cochran boiler is a vertical, multitubular, internally fired, fired, fire tube boiler.It is a low pressure,medium capacity boiler.The maximum capacity of cochran boiler is about 4000 kg of steam per hour and the maximum pressure of steam produced is about 10 bat.It mainly consists of a cylindrical shell with hemispherical crown, fire box,grate, combustion chamber,smoke box and chimney for connecting pressure gauge, water gauge, safety valve,steam stop value,fusible plug. The boiler is filled with water to the specified level using a feed pump.The feed check valve permits the feed water to entire into the boiler ,but does not allow water to flow back.Coal is fed into the grate through the fire hole and burnt.Ash formed is collected in the†¦show more content†¦An accessible tank called a firebox contains the burning fuel, usually coal. Although any combustible material could be used, coal is the most efficient fuel for this kind of engine. Exhausted fuel falls through a grate in the bottom of the firebox as ash for later disposal. The heat from the firebox travels through a series of large and small tubes to the front of the boiler. These tubes are called flues or fire tubes, giving the fire-tube boiler its name. The fire tubes pass through a central tank filled with water, and heat from the tubes converts the water to steam. In some versions of the locomotive boiler, this steam is heated yet again, making it superheated steam, which isShow MoreRelatedSolar Energy in Kazakhstan Essay2286 Words   |  10 Pagesits hot stage, and â€Å"save† the energy, and thus possess an advantage of electricity production in the evening for several hours. However, the usage of parabolic troughs does not mean renunciation of fossil fuels because gas-fired heat or a gas steam boiler. Dish/engine systems consist of a collector, a receiver, and an engine. Dish-shaped mirrors are used to reflect and focus sunbeams onto receiver fixed on the dish center, and then generated energy is displaced to the engine, which turns it into theRead MoreReview of Literature on Financial Performance Analysis5223 Words   |  21 Pagesand steam needed for the plant and board machine. It is a self sufficient plant. CONGENT PLANT The power is generated by means of ï‚ · BOILER ï‚ · TURBINE. ï‚ · ASH HANDLING SYSTEM (AHS). ï‚ · FUEL HANDLING SYSTEM (FHS). 35 BOILER: Boilers are mainly classified two types ï‚ · Water tube boiler Eg: Babcock Wilcox Boiler. ï‚ · Fire tube boiler Eg(Locomotive Boiler, Cochran Boiler). TYPES OF FUELS USED: ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · Saw Dust DOB Chipped Saw Dust Baggas Coal Lignite. TURBINE: There are two groups of steam turbineRead MorePharmaeutical Industry Training Report with Deep Description of Different Area in Ibn Sina Pharmaceutical Industry Ltd.14426 Words   |  58 Pagesfour sections - - Store - Boiler and water treatment plant - Engineering workshop - Plant room Store: Here the electrical and machinery parts are stored systemically. This section also deals with the purchase of any new parts with proper documentation. Boiler and water treatment plant : This section supplies steamRead MoreStrategic Marketing Management337596 Words   |  1351 Pagescourtship, British Airways abandoned the deal, and one year later, launched Go!, its own budget airline. Still angry over the incident, Stelios got his revenge by buying several rows of seats on Go!’s first flight. He commanded his staff to don orange boiler jackets, and they all boarded the flight like a group of merry pranksters, offering free flights on easyJet to Go!’s passengers. Barbara Cassani, chief executive of Go! airlines, was on the 402 S T R AT E G I C M A R K E T I N G M A N A G E

Muslim Americans And Islamophobi Islam Essay - 1966 Words

Muslim Americans and Islamophobia Umar Khan It seems now, with the 2016 presidential election coming to a close and one candidate suggesting religious tests to stop Muslims from entering the country, Islamophobia is at an all time high. What bothers me even more is a large portion of Americans are voting for him for that reason. As a 22 year old Muslim college student studying in America while travelling to Saudi Arabia during breaks between semesters, to visit my Pakistani parents, I have very conflicted emotions about the whole situation. Section A: Identifying the Topic This paper will try to provide some reasoning as to why there is a Muslim problem in America, how Islam is perceived by Americans today, what influences Islamophobia to persist in American society, and the conflict between being an American and a Muslim. I am interested in this topic because I am an American Muslim who was raised in Saudi Arabia by Pakistani parents. Both grew up in Pakistan and had to move to Saudi Arabia due to issues with politics and terrorism. We had moved to Saudi Arabia before 9/11, at this time I was in high school studying to move to America for college when the time came. I believe this topic can be explored through photography and visual media because I believe a picture is worth a thousand words and a lot of these words are difficult to hear sometimes. Section B: The Literature Review This is the environment that I must contend with, it’s an environment that is suspiciousShow MoreRelatedIslamophobia Essays1853 Words   |  8 Pagesthen taken into custody and are imprisoned. This is no different from a typical Katrina discrimination story as discrimination becomes a significant theme within Eggers novel. Other Sources such as Akbar Ahmed author of â€Å"Journey into Islam†, Maleiha Malik â€Å"Anti-Muslim Prejudice In The West: Past and Present† and Glenn Adams â€Å"Analyses of Social Issues and Public Policy† in their own respect also contribute to Eggers theme discrimination. In the end Egger exposes in great details discrimination as the

Reversal Of Impairment Of Individual Assets †Myassignmenthelp.Com

Question: Discuss About The Reversal Of Impairment Of Individual Assets? Answer: Introduction With the increasing ramification of economic changes and complex reporting frameworks, impairment test is implemented to identify the true and fair view of assets of organization. It is observed that IAS- 136 covers all the rules and accounting standards while Recognize and measurement of Impairment loss for individual assets and reversal of Impairment loss of individual assets in the balance sheet of organization. This report reflects all the provisions and rules implemented by organization for reporting reorganization and measurement of reversal of Impairment loss of individual assets such as tangible or intangible assets in the financial statement. This impairment test implemented by organization should showcase the true and fair view of assets in easy and determined approach (Dagwell, Wines, and Lambert, 2011). These all the assets should be recorded at cost values and should be compared with its market value while implementing impairment test. The accounting principles permit re valuation of assets of company on periodic basis and allowing reversal of Impairment loss of individual assets with view to showcase the true and fair view of assets. If company wants to implement Reversal of Impairment loss of individual assets then it has to follow all the rules and regulations shown under ASAB 136. However, in case to compute the impairment loss for cash generating units, this process becomes cumbersome. Reversal of Impairment loss of Impairment Test Purpose and Objectives The main objective of implementing reversal of Impairment loss of individual assets is to identify the true and view of assets and recognize and measurement of Impairment loss for individual assets and charging the computed amount from the profit and loss accounts of company. It is evaluated that many organizations showcase the false information to its stakeholder by reflecting wrong value of its assets in its book of accounts. This impairment test and disclosure requirement assist in identifying and recognize and measurement Reversal of Impairment loss of individual assets loss for individual assets. This reversal of Impairment loss of individual assets allows company to revalue of its assets and charge its impairment loss from its goodwill and other cash generating units. It is observed that while implementing impairment test if company finds upward revision of its assets value then it will result to impairment profit (Dagwell, Wines, and Lambert, 2011). However, due to sluggish ma rket condition or foreign exchange risk or reduction of value, assets of company got reduced and resulted to decrease in overall assets of company. It is evaluated that if reversal of Impairment loss of individual assets is done on the basis of impairment loss then it will destruct the value of assets of company and vice-versa ( Dagwell, Wines, and Lambert, 2011). It is evaluated that while in reversal of Impairment loss of individual assets, company needs to find out the market value of assets an comparison needs to be made to identify, recognize and measurement of Impairment loss for individual assets (Ernst Young LLP, 2015). If carrying amount is low then differences in value of individual assets then reversal of Impairment loss of individual assets should be done from the carrying assets of companyn(AASB 136, 2009). Reversal of Impairment loss of individual assets As per the provisions of AASB 136, all the loss arise from the individual assets while tested for impairment then all the impairment loss should be reversed to cash generating units after deducting the same amount from the goodwill (AASB 136, 2009). However, in case of cash generating units, this process become cumbersome. It is evaluated that cash generating units are the groups of assets which generate cash for the organization. In case of identifying, recognize and measurement of Impairment loss for individual assets this situation, the net realizable value of the assets on individual basis is computed and impairment test is applied to evaluate the impairment loss and profit (AASB 136, 2009). In case of recognize and measurement of reversal of Impairment loss of individual assets for individual assets, impairment loss is occurred when the market value of assets is less than the market value of assets shown in the books of accounts of company. Reversal of Impairment loss of individual assets is done by deducting the impairment loss from the goodwill and then from other cash generating units (AASB 136, 2009). Allocation of Goodwill to Cash Generating Unit while implementing reversal of Impairment loss of individual assets The AASB 136 states the impairment test and how company could implement proper impairment test in its reporting frameworks for rreversal of Impairment loss of individual assets (AASB 136, 2009). It is evaluated that while recognize and measurement of Impairment loss for individual assets, company needs to set off all of its impairment loss from its goodwill shown in the books of accounts. After that all the remaining loss will be charged from the cash generating units in determined approach (AASB 136, 2009). Impairment Test on individual assets It is observed that if individual assets shown in the books of accounts of company is shown at more than its market value then company has to reduce its amount to its market value. Charging the same with the goodwill and other cash generating units will be covered under reversal of Impairment loss of individual assets. This level of reduction in the assets value should be treated as impairment loss while reversal of Impairment loss of individual assets. However, there is proper procedure and accounting rules given while implementing impairment loss in organization (AASB 136, 2009). Reversal of Impairment loss of individual assets of Impairment Loss to Cash Generating Unit The amount of loss occurs will be deducted from the cash generating units of company after following all the rules and standards of IAS 136. It is observed that under the Reversal of Impairment loss of individual assets, impairment loss of individual assets should be charged from the goodwill and after that rest of the impairment loss should be charged from the cash generating units. This level of reduction in the individual assets of company will showcase the true and faire view of assets in determines approach (AASB 136, 2009). Conclusion After identifying the rules and regulation for reversal of Impairment loss of individual assets, it could be inferred that each and every organization should implement impairment test on periodic basis. This will help organization to explicit the true and fair view of its assets in determined approach. Now in the end, it could be inferred that if company wants to disclose the true and fair view of its assets then it should implement impairment test on periodic basis and charge reversal of Impairment loss of individual assets as per the IAS-136. Computation of impairment loss for individual assets of Gali Ltd Plant 268000 Equipment 62000 Fittings 39000 Inventory 17000 Goodwill 14000 Total 400000 B. Recoverable amoun 358000 C. Impairment Loss (A-B) 42000 Account Titles Debit Credit Impairment Loss 42000 Goodwill 14000 Plant (note below) 10168 Equipment (17832/ 101000)*62000 10946.38 Fittings ((17832/ 10100)*39000 24837.43 Inventory Nil (Being impairment loss recognized) Profit and Los 42000 Impairment L 42000 (Being impairment loss charged to profit and loss account) Impairment on plant individually (26800-257832) 10168 Impairment loss on plant cannot be allocated more than $18196 References AASB 136. 2009. Impairment of Assets. [Online]. Available at: https://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDRjun10_07-09.pdf [Accessed on: 01 January 2017]. Dagwell, R. Wines, G., and Lambert, C. 2011. Corporate Accounting in Australia. Pearson Higher Education AU. Ernst Young LLP. 2015. International GAAP 2016: Generally Accepted Accounting Principles under International Financial Reporting Standards. John Wiley Sons.

Modern, Modernism, and Modernization

Modern, modernism, and modernization are the notions which may be easily defined in human mind, it means that one can understand what modern, modernism, and modernization mean, however, when it comes to formulation of the definition of the notions, people are unable to cover those with words.Advertising We will write a custom essay sample on Modern, Modernism, and Modernization specifically for you for only $16.05 $11/page Learn More There are a lot of different ideas presented as the definitions of modern, modernism, and modernization, however, they all may be criticized as they lack specification and realism. Thus, the main idea of this paper is to consider the definitions of modern, modernism, and modernization from different angles trying to find the most appropriate ones. Trying to differentiate between these three notions, it is possible to consider the following data. Modernity is defined as the typical feature of the time. Each epoch has its own characteristic features of modernity. Modernism is a cultural response of the time to artistic movements. Modernization is a social process which defines the development such as technological innovations, national states, democratization, secularization etc. It is possible to agree with the idea that modernism is the project which covers progress and emancipation. Reading Essays on Mexican Art by Octavio Paz, it is possible to conclude that the vision of modernization during the 18th century was absolutely different from how we perceive modernization now, however, it was modernization (Paz 37). Max Weber said that modernity is the process of disenchantment of the world. I definitely disagree with this statement as making such statement, Max Weber assures the whole humanity that the previous population is worse than the previous one as from one century to another one the disenchantment of the world makes it worse and worse. Looking at the modern tomes and comparing those with the pre vious ones many advantages and disadvantages may be found. The world is changing, the time is passing. There are always people who are unable to accept the changes and they consider all the development as the steps back. However, there are people who always look positively in the future and they consider present times better than the previous ones. However, it is important to measure modern, modernism, and modernization as various notions while arguing Max Weber’s statement. Being a cultural response to the artistic movements, modernism cannot be perceived as disappointment, it may be misunderstood. Social processes are the natural developments which may not disenchant the world.Advertising Looking for essay on art? Let's see if we can help you! Get your first paper with 15% OFF Learn More These processes also reflect human life and their vision of the modern world. Modernity cannot be the disenchantment of the world as it is the state of affairs, it just charac terizes the state of affairs without being able to make any judgments. Therefore, it is possible to conclude that Max Weber’s statement is inappropriate and cannot be agreed on. The issue of modern, modernism, and modernization is rather contestable as there is no one specific definition of the issue, nor cultural, time and space frames which may be used as the basis for making a definition. Therefore, the differences in vision of modern, modernism, and modernization are going to be present until there is a strict definition of these items. At the same time, it is impossible to define these notions as modern, modernism, and modernization are absolutely different during different periods of time, with various perceptions in the past and in the future. It is possible to understand modern, modernism, and modernization only from one perspective, living at the present time and being able to judge about one modernism movement. Works Cited Paz, Octavio. Essays on Mexican Art. London : Harcourt Brace Company, 1993. Print. This essay on Modern, Modernism, and Modernization was written and submitted by user Selena Kirk to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.