The Travellers: Ireland’s Ethnic Minority :: Essays Papers

The Travellers: Ireland’s Ethnic Minority Who are the Travellers? The Travellers, a minority community indigenous to Ireland, have existed on the margins of Irish society for centuries. They share common descent, and have distinct cultural practices - early marriage, desire to be mobile, a tradition of self-employment, and so on. They have distinct rituals of death and cleansing, and a language they only speak among their own. Travellers are not overtly conscious of a sense of group history. Concern with ancestry is an obsession of those who value permanence of place. Rather, the individual is defined by his/her place within the relationship network. They live in extended patriarchal families, prefer trailers, tend to nomadism interspersed with occasional house dwelling, and maintain a nomadic mindset even when settled; a house is considered only a stopping place between journeys, whether the stop lasts 20 days or 20 years! There are an estimated 21,000 Travellers currently living in the Republic of Ireland, over half of whom have no access to toil et facilities, electricity, refuse collection or piped water. In the past they invariably travelled, but misguided government policy from the 1960s onward ensured that many were persuaded to settle in houses – a policy that, in undermining traditional values and lifestyle, is increasingly questioned, if not actively altered. Traditionally, they were metal workers, hawkers, traders in horses and used goods of all description, and provided services where and when there were gaps in the market. This resistance to wage labour and alternative cultural definition of work led to charges of idleness by the uncomprehending. The necessity of living on their wits led to a stereotype of Travellers as shrewd, even cunning, dealers. Having been persuaded to settle in houses, and consequently, having lost the mobility necessary to their traditional trades, many Travellers today rely on state welfare assistance. This could be construed as a sinister government plot, but for the fact that government policy on Travellers has never been well planned enough to effect any successful strategy! Ironically, Traveller representative Michael McDonagh believes that â€Å"Travellers that are the most nomadic are also the most economically successful, and also have far less difficulty with their identity than people forced into settlement† (quoted in â€Å"Nomadism in Irish Travellers’ Identity†. From Irish Travellers: Culture and Ethnicity.Eds. McCann et al. Belfast: Institute of Irish Studies, 1994, 95-109). Their position is akin to that of the gypsy of Europe in some respects.

Dr. Faustus Essay -- essays papers

Dr. Faustus In Christopher Marlowe’s play, Doctor Faustus, the idea of repentance is a reoccurring theme with the title character. Faustus is often urged by others to repent his decision to sell his soul to the devil, but in the end he suffers eternal damnation. Faustus was resigned to this fate because he lacked the belief in his soul of God. He was once a moral and devout man, but greed led him to sin. Although Faustus has signed a contract with the devil in blood, it is obvious that it is still able to repent. The good angel in the play is trying to make Faustus realize this. Throughout the play the angel encourages Faustus to stay away from dark magic, â€Å"Oh Faustus, lay that damned book aside, and gaze not on it lest it tempt thy soul and heap God’s heavy wrath upon thy head.†(p. 26, line 69-71) Faustus’ growing interest in necromancy leads him to give the Lucifer his soul in return for twenty four years of luxurious life. The good angel is always accompanied by an evil angel who supports Faustus’ choice. Both spirits try to advise him on a course of action, with the evil one usually being more influential. The evil angel speaks of the power, which Faustus thirsts after. Faustus does not want to be a servant to God. He was become disillusioned with the idea of heavenly pleasures when he realizes he can profit immediately from service to the d evil. In an exchange with the good angel he shows his lack of interest in having to work for rewards: Good Angel: â€Å"Sweet Faustus, leave that execrable act!† Faustus: â€Å"Contrition, prayer, repentance, what of these?† Good Angel: â€Å"O, they are means to bring thee unto heaven† With this display of lackadaisical attitude toward God, the likeliness of Faustus repenting be... ... but for Faustus’ weak soul it is impossible. The old man in the play is the opposing character to Faustus. The old man is a devout Christian soul, who in spite of all of the devil’s tortures, begs Faustus to repent. He clings to his faith to the very end and even Mephostophilis is wary of harming him because of his good soul. Mephostophilis says in response to Faustus request to kill the old man, â€Å"His faith is great. I cannot touch his soul. But what I may afflict his body with I will attempt, which is but little worse.† In comparison, throughout the play Faustus is unable to repent. His weak soul is not true to God. He would have to truly belief in the supreme power of God in order to be saved. He does not repent because his faith has changed, he repents because he fears death. All of Faustus’ decisions are made through a weak, greedy, power hungry mindset.

Absolute and Relative Surplus Value – Seminar

In contemporary social science, the concept of â€Å"value† has attained currency in such disciplines like Economics, Sociology, Political science etc. in these disciplines, value is considered as those essentials needed by members of a society. It is further seen as scarce resources pursued by competing groups. Value in political economy, basically refers to that portion that creates wealth or the so called reward for the â€Å"risk taker†, the entrepreneur.In other words, value refers to that unpaid labour of the worker which the capitalist pockets or recapitalizes. It should be noted that, the concept of value is an integral part of the labour process in general, capitalist commodity production, wear and tear of the working class and of course class antagonism. In essence, the concept of value (Absolute and Relative) cannot be understood without recourse to the mode of production that brings it about as well as the nature of social relations of production.Under capit alism, labour power becomes a commodity and like any commodity, it has its value and use value. The value of any commodity like labour power is determined by the expenditure of social labour on its production and reproduction. Therefore, surplus value is derived from surplus labour of a worker. The worker creates a value which the owner of the means of production appropriates without compensation. Marx’s Das Capital not only revealed the exploitation surrounding the extraction of surplus value, he as well revealed the degree and ratio of exploitation involving the labour power of the workers.In this direction, he maintained that that surplus value can be categorized into â€Å"Absolute and Relative†. With this, Marx gives an analogy of how the value of labour power is used in extending capital. A school master is a productive labour or his labour power becomes of value when he finds himself in a school factory, that he must ensure that teaching and non-teaching staffs become productive as to ensure not only the preservation of capital assets of the owner of the means of production but that they produce surplus value that exceeds the rate of hiring them.Beyond this, Marx situated the social relations of production in historical context which has continued to associate the worker and surplus value creation. From the foregoing, capitalist exploitation of the labour power of workers can be looked at from two angles: the first being the production of Absolute surplus value which becomes possible in the prolongation of the working day. In other words, to Marx, Absolute surplus value is obtained by increasing the amount of time worked per worker in a given time.From one stand point, any distinction between Absolute and Relative surplus value appears illusory. Relative surplus value is Absolute since it compels the absolute prolongation of the working day beyond the labour time necessary to the existence of the labourer himself; While Absolute surplus va lue is relative since it makes necessary such a development of the productiveness of labour, as will allow of the necessary labour time being confined to a portion of the working day.The second way of increasing the degree of the exploitation of labour power through the relative surplus value which is derived by a reduction of the necessary labour time without any changes in the working day. For Marx, it is possible to reduce the labour time primarily by increasing social labour productivity in branches producing means of subsistence for the workers. Consequently, both the Absolute and Relative surplus value are defined within the logic of the establishment of capitalism which perpetually subjects labour to capital.Again, Marx tries to highlight the differences between the Absolute and Relative surplus value, which he says is defined with the establishment of the capitalist mode of production; that is it is the prolongation of the working day beyond the point at which the labourer w ould have produced just an equivalent for the value of his labour power, and the appropriation of that surplus labour by capital. Although, as a special method of reducing relative surplus value, he continues capitalist industries get operated by by the army of workers themselves with the ultimate aim of ensuring the revolution of the entire capitalist production.It is with regard to the forgoing, that the author presupposes that when the above two conditions that creates surplus value for the capitalists are absent or when the labour spends all his labour time for the reproduction of himself, then the cycle of capital reproduction is obstructed and class division disappears. However, Marx goes on to say that the increasing complexity of the needs of society has correspondingly increased the absolute and relative surplus value extracted in the process of production.Regarding the origin of surplus value and labour power from its engagement, Marx is of the opinion that it was influenc ed under two conditions: The first being the subsistence of workers when man gathered natural wealth for subsistence. The second is market conditions when market production got underway, instruments of labour such as navigable rivers, wood, coal, metal etc became important in the capitalist production of goods and services. Inhering from the consequence of commercial production is the issue of climatic change which is caused the excessive demand for consumer goods.So, the lesser the natural wants of man; the greater the fertility of the soil and the suitable climatic conditions and ultimately, the less impoverished the labourer. From the foregoing, the capitalist mode of production, according to Marx, thrives on man’s assertiveness on the wealth of nature. The differentiation of the fertility of the soil and its components such as the changes of the seasons informs social division of labour in societies and by extension multiplied human wants, his capabilities, means of produ ction and surplus value. t therefore follows that human labour is the only source of new economic value since it is indispensable for the conservation and transfer economic value (maintenance and redistribution of capital assets). In other words, the ability of the capitalist to manipulate the surplus labour time in order to produce surplus product is the starting point for the extraction of surplus value. Bourgeois economists such as David Ricardo did not see surplus value as the driving force behind the productiveness of labour rather as an essential part of labour production that determines surplus value.Again, this view of the Bourgeois scholars contrasts from that of the merchantilists which believe that surplus value originates from the aspect of exchange of the labour product above its original value. Another, bourgeois scholar with yet another perspective is John Stuart Mill who sees surplus value as inhering from the duration of the product of labour. In other words, Mill b elieved surplus value can still be made without the exchange value of commodities. But, in reality, surplus value can be derived from subtracting the total expenditure made in the process of production and exchange from the final price of the commodity.Surplus value is in fact the main goal and the driving force of capitalist production. It is also important to note that it is on the basis of the engagement of labour power that surplus value is extracted. Since capital needs a steady flow of labour power to preserve the capital assets and provide surplus value, it is where the mystery of capitalist exploitation lies, it becomes pertinent to examine the views of Karl Marx on the following Sub themes: CHANGES OF MAGNITUDE INTHE PRICE OF LABOUR POWER AND IN SURPLUS VALUE: Labour power is determined by the expenditure of social labour on its production and reproduction. In other words, in order to live and work, a worker has to have food, clothes, housing, etc , in order to meet his nee ds and fulfill his role as a member of society. Essentially, for Marx, there are three important factors that determine the value of labour power: i.The value of the necessaries required by the worker ii. The expenses involved in skills acquisition of the labourer iii. The value of the means of subsistence required to maintain the worker’s family. In addition, labour power has a specific use value which no other commodity possesses. For example, the use value of commodities such as bread, clothes, footwear, writing materials, etc is fully used up in the process of consumption while the use value of labour power has the capacity to produce more value than it has itself.This also constitutes the cradle of capitalist exploitation and appropriation of surplus value. It is based o the above premise that Marx underscores that the Relative magnitudes of surplus value and of price of labour power are determined by three circumstances: a. The length of the working day b. The normal in tensity of labour c. The productiveness of labour The above factors or circumstances could variously be combined. One of the three factors could be constant and the others variable or two constant and one variable or lastly all three simultaneously variable.The following analogy further explains the various combinations that determine the relative magnitudes of surplus value and the value of labour power: LENGTH OF THE WORKING DAY AND INTENSITY OF LABOUR CONSTANT. PRODUCTIVENESS OF LABOUR VARIABLE : The above assumptions are determined by three laws: First, a working day of a given length always creates the same amount of value, irrespective of the productiveness of labour and with it the mass of the product and the price of each of the product may vary.What the capitalist would do in this circumstance in order to extract surplus value is to divide the working day into two parts: The first is the necessary labour time and the other is surplus labour time. The capitalist maximizes th e utility of the surplus labour time in which time the worker expends surplus labour and creates surplus value. Again, Marx added that the outcome of labour process varies with the productiveness of labour. Second, surplus value and the value of labour power vary in opposite directions.A variation in the productiveness of labour, its increase or decrease influence the variation in the opposite direction of the value of labour power and in the same direction in surplus value. In other words, the capitalists through the intensity of labour can reduce the value of labour power, while at the same time increase their extraction of surplus value. Further, the value of labour power cannot fall and consequently surplus value cannot rise without a rise in the productiveness of labour.For instance, a working day of seven hours created a value of #10,000 as a constant. The constant quantity is the sum of the surplus value plus the value of labour power; therefore, neither of them can increase without the other diminishing. It then follows that the value of the labour power cannot decrease from #10,000 to #8,000 unless an increase in the productiveness of labour makes it possible to produce in five hours the same quantity of necessaries as previously required in 7 hours to produce.On the other hand, the value of the labour power cannot rise from #10,000 to #12,000 without a decrease in the productiveness of labour, whereby 9 hours become sufficient to produce the same quantity of necessaries for the production of which 7 hours previously sufficed. Third, increase or diminution in surplus value depends on the corresponding diminution or increase in the value of labour power. Every change of magnitude in surplus value arises from an inverse change of magnitude in the value of labour power.According to this third law, a change in the magnitude of surplus value presupposes a movement in the value of labour power, which movement is brought about by a variation in the productiv eness of labour. WORKING DAY CONSTANT. PRODUCTIVENESS OF LABOUR CONSTANT. INTENSITY OF LABOUR VARIABLE : In this case, increased intensity of labour in a constant working day of 7 hours will amount to more products than one of less intense labour. Productiveness of labour will also result in more products in a given day of 7 hours.Evidently, the mass of surplus value can be increased both by increasing the rate of the exploitation of labour power and by increasing the number of wage workers. In addition, the reduction of the value of the workers means of subsistence and consequently the value of labour power or a reduction of the necessary labour time and increase in the surplus labour time can generate surplus value in the process of capitalist production. Again, technology increases surplus value at the expense of labour power.In fact, capitalism as a social system puts all the achievements of the technical progress at the service of non-working, parasitic classes and dooms the wo rking class to poverty and rightlessness. Machines serve to intensify the exploitation of labour and wear out the human organism at a faster pace. When the value created by a day’s labour increases from #8,000 to #10,000, then the two parts into which this value is divided, ie price of labour power and surplus value may both increase simultaneously, equally or unequally.Here, the rise in the price of labour power does not necessarily imply that the price has risen above the value of labour power. On the contrary, the rise in price may be accompanied by a fall in value. This occurs whenever the rise in the price of labour power does not compensate for its increased wear and tear. PRODUCTIVENESS AND INTENSITY OF LABOUR CONSTANT. LENGTH OF THE WORKING DAY VARIABLE: The length of the working day creates a greater or less amount of value. In addition, every change between the magnitudes of surplus value and the value of labour power arises from a change in the absolute magnitudes of the surplus labour.Furthermore, the absolute value of labour can change only in consequence of the reaction exercised by the prolongation of surplus labour upon the wear and tear of labour power. From the foregoing, one can conclude that: A shortening of the working day under the conditions leaving the value of labour power and its necessary labour time unaltered; it then reduces the surplus labour and surplus value. A change in the productiveness and intensity of labour either precedes or immediately follows a shortening of the working day.Second, if the working day be lengthened say 2 hours and the price of labour power remain altered; the surplus value increases both absolutely and relatively. In other words, the change of relative magnitude in the value of labour power is the result of the change of absolute magnitude in surplus value. The point to be emphasized here is that the wear and tear of workers is not adequately compensated in Nigeria. SIMULTANEUOS VARIATIONS IN THE DURATION, PRODUCTIVENESS AND INTENSITY OF LABOUR The ifferent variations are capable of counteracting one another, either wholly or in part. In speaking of diminishing productiveness of labour, it is in relation with those industries whose products takes care of the subsistence of the worker such as the fertility of the soil and the consequent dearness of its products like food, shelter, clothes, etc. In the latter case, should there be no change in the working day, the capitalists will experience a fall in surplus value because the price of the labour power required for production would have increased.Therefore, with diminishing productiveness of labour and a simultaneous lengthening of the working day, the absolute magnitude of surplus value may continue unaltered, at the same time that its relative magnitude diminishes; its relative magnitude may continue unchanged at the same time that its absolute magnitude increases; both the absolute magnitude and relative magnitude may incre ase in so far as the duration of the working day is sufficient. On the other hand, the increasing productiveness of labour with a simultaneous shortening of the necessary labour time results in the relative surplus value.When the productiveness of labour is as a result of increasing social labour productivity in branches producing means of subsistence for the workers and their families, it serves to reduce the value of labour power and subsequently produces absolute and relative surplus value when the necessary labour time is reduced at the expense of the surplus labour time. However, the more the productiveness of labour increases, the more can the working day be shortened; and the more the working day is shortened , the more can the productiveness of labour increase.VARIOUS FORMULAE FOR THE RATE OF SURPLUS VALUE: The rate of surplus value in production is defined by Marx as the volume of surplus value produced by the workforce divided by the variable capital expended to produce: a Surplus value S = Surplus value = Surplus labour Variable capital V Value of labour power Necessary labour b. Surplus labour =Surplus value =Surplus product Working day Value of the Product Total ProductHere, the intensity and productiveness of labour embodied in a working day depicts the degree of exploitation of labour. The formula for the mass of surplus value (S) is = S’x V, where S is the rate of surplus value and V is the variable capital advanced for the remuneration of all the workers. Evidently, the mass of surplus can be increased both by increasing the rate of the exploitation of labour power and by increasing the number of wage workers. Conclusion:

Management Concepts

Managerial decision-making Problem avoiders Problem solvers Problem seekers Approaches to decision making Classical decision model Behavioral decision model Judgmental decision model 2. With references to decision-making theory covered in the chapter, describe the type of managerial decision-making evident in this case, and the conditions under which decisions were made. Managerial Decision Making *Problem avoidably problem solvers *Problem seekers Decision conditions: *Certain environment *Risk environment uncertain environment 3.Evaluate the decisions made in the case in relation to the classical, behavioral and Judgmental heuristics approaches to decision-making that are outlined In the chapter. Which model do you believe best describes the situation and subsequent decision-making process In this case? Justify your answer? Approaches to decision making Classical decision model Judgmental decision model Case decision *Classical decision model Problem: it was the flood that damage B risbane and PhysicsPossible alternative: Not releasing flood waters. Consequently threatened stability of dam Optimizing decision: Release of flood waters being aware of potential damage. SOOT Analysts: Strengths: *New technology *They set priorities *Manage time Weakness: Lack of communication Misunderstanding Misconduct Problem solving Crisis Opportunities: *Professional engineer *Employment Threats: Natural disaster (climate change) Damage roads and homes. Conclusion People should make wise decision to save the life's of the others.

The History Of Forensic Accounting Accounting Essay

White-collar offense has acquiring serious around the universe if comparison with the last few old ages. Bank fraud, recognition card fraud, cyberspace fraud, fiscal fraud, public corruptnesss and so on are considered as the offense. These offenses have shared the same features that defraud money from unsuspecting victims which can name this as fraud. Richard and Kent ( 2010 ) stated that there are ever misconceptions of white-collar offenses are non-violent and are committed by those who are non-violent in nature because it says that all white-collar offenses do non harm and violence so this is really parlous misconception. Harmonizing to Kenneth ( 2010 ) , Scots Government has announced extra financess for development of forensic accounting on 2nd June 2009 within the Scots Crime and Drugs Enforcement Agency. A portion of the accounting intent is observing misrepresentation or fraud or white collar offense. Hearers have to lookout against fraud or misrepresentation which is something the inside or outside by their periodic audits. To turn out the fraud for a concern that is identified deceitful dealing, a new group of accounting are needed and they are called as forensic accounting. Forensic comptrollers will utilize their professional accomplishments during carry out an probe. They are non merely necessitate to react fleetly and supply clear fiscal information but besides being concise in courtroom. They are trained to look farther than the Numberss and grip with the concern world of the conditions. ( Foresicglobal, 2012 ) Nowadays many universities have offered some progress grades, enfranchisements, and places that are needed to measure up the comptrollers to go a qualified forensic comptroller. Prosecution support or accounting probe is typically involved by forensic comptrollers. They must hold some signifier of certification that is mensurable of the work or calling they are looking for. Certified in Forensic Accounting ( CFF ) is formed out by AICPA which is short signifier of The American Institute of Certified Public Accountants in 2008. AICPA got all the professional forensic comptrollers together and it makes CPAs go the most sure adviser in concern. ( Aida 2010 ) Harmonizing to AICPA ( 2013 ) , for new appliers that who want to acquire the CFF Credential, a valid CPA licence or certification issued by lawfully constituted province authorization must be in clasp. The CFF Credential Application is completed when they passed the CFF scrutiny. Applicants must turn out themselves have meet the minimal Business Experience and Education demands and a credential fee is needed. ( AICPA 2013 ) Since forensic accounting requires professional cognition that crosses the countries of accounting, condemnable probe, regulative statute law and judicial judicial proceeding so it can considered as an exciting field. Forensic comptrollers need to cognize how the manner the endeavors work is. Forensic comptrollers are expected to understand the manner little and big endeavors operate, prepare ratings in commercial and civil differences, and uncover the darker side of concern. Owing to the aggressive growing of fraud around the universe, the function of forensic comptrollers is acquiring more important in last few old ages. These yearss, they are needed by many concerns to forestall or observe fraud that make it go a niche market. It is easy to acquire occupation if comparison with other market such as IT which is in a concentrated status. Forensic accounting is a broad occupation range that required excess cognition to undertake down the fraud strategies such as concern jurisprudence, scrutinizing and revenue enhancement. Alternatively of narrow working bearer that may restrict forensic accounting pupils ‘ possible abilities, it can take to them to hold multi pick of occupations. As the demand of forensic comptrollers increases, the salary degree will increases at the same clip. It is a natural phenomenon when demand additions due to the market needs. Bing a forensic comptroller may hold higher payment than other businesss. ( Daug 2012 ) Everything got negative sides. Because Forensic comptrollers need to happen out the grounds that can direct the suspects which conduct the fraud go to prisons, they are ever holding emphasis that come from their clients. Forensic comptrollers ever need to work for longer clip particularly at the terminal of the twelvemonth and revenue enhancement season. Due to the complexness, they need a batch of times to look into and analyze securities frauds of the company. ( Bureau of Labor Statistics 2012 ) High costing of instruction is a drawback for a forensic comptroller. Become a forensic comptroller, the basic making is at least a Bachelor ( BA ) in Accounting. It enlarges the trouble being a forensic comptroller. Furthermore, experience demands may necessitate all the clip such as experience in auditing, accounting of probes. ( Thomas 2009 ) A batch of frauds around the universe have tackled down by forensic comptrollers. One of the biggest frauds in history is Madoff matter that perpetrated by Bernard L. Madoff in December 2008. ( U.S. Securities and Exchange Commission, 2012 ) A entire sum of 60 five billion dollars has been taken from investors to put in his investing concern. ( Pbs 2009 ) This fraud ‘s victim came from super rich to pensionaries and fiscal establishment or even local charities organisation. It gave a large impact to the whole universe economic sciences and some large fiscal establishment such as Walter Noel, US fund director of The Fairfield Greenwich Group has the largest losingss that seven and half billion dollars of its 17 and half billion dollars invested with Madoff and ties to international wealth. ( Jean 2008 ) Another celebrated instance is WorldCom Scandal and called as one of the serious corporate offenses in the U.S history. It was at one clip the telecommunication company as the 2nd long distance phone company in US. It was faced a monolithic accounting dirt that lead to bankruptcy in twelvemonth 2002. Company ‘s history Numberss has been trumped up by direction executive that blow uping about twelve billion dollars. The bankruptcy of Worldcom led to monolithic losingss for investors. ( O.C and Linda, 2011 ) Several former executives of WorldCom have been involved in this instance and faced condemnable charges for it. Former CEO Berned Ebbers was punished twenty five old ages in gaol ( Pappalardo 2005 ) and Scott Sullivan as former CFO received five old ages jailed which see a light sentence due to the deal that he agreed to plead guilty and testified against Ebbers in 2005. ( Ferranti 2005 ) Worldcom could non hedge from bankruptcy and renamed as MIC in 2004. ( Edward and Martin , 2006 ) As the decision, in counter or conflicting parties-that is needed to construction and back up an sentiment, forensic comptrollers must hold great interesting in and the ability to widen accounting, scrutinizing, financial and analytical accomplishments to separate, papers and analyze information. The forensic comptrollers should hold self confidence and able to give respond immediately to the inquiries that got in tribunal. Besides, can be given the replies of the inquiry is more of import, the tribunal will understand them if must hold a good communicating about extremely proficient and hard fiscal information. ( Forensicglobal, 2012 ) AICPA ( 2013 ) Certified in Financial Forensics ( CFF ) Credential Overview ( online ) Available from: hypertext transfer protocol: //www.aicpa.org/InterestAreas/ForensicAndValuation/Membership/Pages/Overview % 20Certified % 20in % 20Financial % 20Forensics % 20Credential.aspx [ Accessed 9th Jan 2013 ] AIDA S. ( 2010 ) Enhance YOUR PROFESSIONAL POTENTIAL: OBTAIN FORENSIC ACCOUNTING CREDENTIALS ( online ) Available from: hypertext transfer protocol: //aaahq.org/TwoYear/newsletters/Spring2010/item2.htm [ Accessed 8th Jan 2013 ] Bureau of Labor Statistics ( 2013 ) Accountants and Auditors ( online ) Available from: hypertext transfer protocol: //www.bls.gov/ooh/Business-and-Financial/Accountants-and-auditors.htm # tab-3 [ Accessed 18th Jan 2013 ] Daug G. ( 2012 ) Forensic accounting a turning niche field ( on-line ) Available from: hypertext transfer protocol: //robinson.gsu.edu/resources2/files/news/2012/forensic-accounting-abc.pdf [ Accessed 17th Jan 2013 ] Edward J.R. and Martin C. ( 2006 ) WorldCom Case Study Update 2006 ( online ) Available from: hypertext transfer protocol: //www.scu.edu/ethics/dialogue/candc/cases/worldcom-update.html [ Accessed 16th Jan 2013 ] Forensic ( 2012 ) What is a Forensic Accountant? ( online ) Available from: hypertext transfer protocol: //www.forensicglobal.org/whatisfa.html [ Accessed: 08th Jan 2013 ] Jean S. ( 2008 ) Madoff prostration has planetary impact ( online ) Available from: hypertext transfer protocol: //www.wsws.org/en/articles/2008/12/mado-d18.html [ Accessed 15th Jan 2013 ] Kenneth M. ( 2010 ) Leveling organised offense groups through enforcement of the POCA money laundering offenses, Journal of Money Laundering Control, Vol. 13 Iodine: 1 pp. 7 – 14 O.C. F. and Linda F. ( 2011 ) WorldCom ‘s Bankruptcy Crisis ( online ) Available from: hypertext transfer protocol: //danielsethics.mgt.unm.edu/pdf/WorldCom % 20Case.pdf [ Accessed 16th Jan 2013 ] PBS ( 2009 ) The Madoff Affair ( online ) Available from: hypertext transfer protocol: //www.pbs.org/wgbh/pages/frontline/madoff/etc/synopsis.html [ Accessed 15th Jan 2013 ] Richard G.B. and Kent A.K. ( 2010 ) From white-collar offense to red-collar offense, Journal of Financial Crime, Vol. 17 Iodine: 3 pp. 351 – 364 Thomas L. ( 2009 ) What to Look for in a Forensic Accountant ( online ) Available from: hypertext transfer protocol: //www.nysscpa.org/sound_advice/forensic_acc.htm [ Accessed 18th Jan 2013 ] U.S. Securities and Exchange Commission ( 2012 ) The Securities and Exchange Commission Post-Madoff Reforms ( online ) Available from: hypertext transfer protocol: //www.sec.gov/spotlight/secpostmadoffreforms.htm [ Accessed 15th Jan 2013 ]

Example Report

BEE3133 Electrical Power Systems Distribution System: Radial and Ring Distribution Laboratory 1 Fathimah binti Abdul Halim EA09089 Faculty of Electric and Electrical Engineering Universiti Malaysia Pahang Email: [email  protected] com Introduction Generally, distribution system is part of power systems which distributes power to the consumers for utilization. That distribution system is the electrical system between the sub-station fed by the transmission system and the consumer meters. The distribution systems consist of feeders, distributors and service mains.A feeder is a conductor which connects the sub-station (or localised generating station) to the area where power is to be distributed. Basically no tappings are taken from the feeder so that current in it remains the same throughout. A distributor is a conductor from which tappings are taken for supply to the consumers. The current through a distributor is not constant because tappings are taken at various places along its l ength. A service main is generally a small cable which connects the distributor to the consumer’s terminals. In practice, the radial system and ring main system are used. Experiment 1: Radial Distribution SystemIntroduction Electricity suppliers normally use radial distribution in rural areas where the load is randomly distributed, separated by areas with little or no habitation, and back up supplies are normally not available. The length of feeder is typically limited to 500m or less. In the radial distribution system, feeders supplying the consumers are all fed from a central point (the substation) as shown in Figure 1. There is no looping of the feeders. Figure 1: Radial System of Feeders Objective To demonstrate the principles of the commonly used radial system for low voltage distribution networks. Schematic Diagrams:Figure 2: Schematic diagram for Experiment 1 Procedure A Figure 3: Schematic Diagram for Experiment 1 Procedure B Figure 4: Schematic Diagram for Experiment 1 Procedure C Results for Procedure A: Table 1: Lamp Voltages Load| Voltage| Lamp 1| 23. 0V| Lamp 2| 18. 0V| Lamp 3| 14. 0V| Lamp 4| 11. 0V| Lamp 5| 9. 0V| Lamp 6| 8. 0V| Results for Procedure B: Table 2: Results for Procedure B Circuit Number| Lamp| Feeder| | Measured Voltage| Measured Current| Voltage Drop| 1| 22. 0V| 0. 048A| 6. 0V| 2| 17. 0v| 0. 055A| 12. 0V| 3| 13. 0V| 0. 060A| 15. 0V| 4| 10. 0V| 0. 062A| 18. 0V| 5| 9. 0V| 0. 061A| 20. 0V| 6| 8. 0V| 0. 060A| 21. 0V|Table 3: Calculated and Measured Resistor Currents and Voltages Resistor Number| Calculated Current| Calculated Voltage Drop| Measured Voltage Drop| Error| 1| 0. 846A| 8. 0V| 6. 0V| 25. 00%| 2| 0. 654A| 13. 0V| 12. 0V| 7. 69%| 3| 0. 500A| 17. 0V| 15. 0V| 11. 76%| 4| 0. 385A| 20. 0V| 18. 0V| 10. 00%| 5| 0. 346A| 21. 0V| 20. 0V| 4. 76%| 6| 0. 308A| 22. 0V| 21. 0V| 4. 55%| Table 4: Lamp Voltages Lamp number| Calculated voltage| Measured voltage| Error| 1| 22. 00V| 22. 0V| 0%| 2| 17. 00V| 17. 0V| 0%| 3| 13. 00V| 13. 0V| 0%| 4| 10. 01V| 10. 0V| 0. 10%| 5| 9. 00V| 9. 0V| 0%| 6| 8. 01V| 8. 0V| 0. 12%| Results for Procedure C:Table 5: Separate Feeders CircuitNumber| Lamp| Feeder| | Measured Voltage| Measured Current| Voltage Drop| 1| 28. 0V| 0. 067A| 1. 0V| 2| 26. 0V| 0. 066A| 3. 0V| 3| 25. 0V| 0. 061A| 4. 0V| 4| 24. 0V| 0. 061A| 6. 0V| 5| 22. 0V| 0. 059A| 7. 0V| 6| 21. 0V| 0. 057A| 8. 0V| Discussion: The voltage across each lamp in procedure A, decreased as well as the brightness of the lamps due to the increase in the distance of the lamps from power supply. As the current passes through a longer distance, more the value of voltage is â€Å"lost† (unavailable to the load), due to the voltage drop developed across the resistance of the conductor.In the procedure B, value of current, voltage and voltage drop are calculated and measured. The kirchoff’s Law is used to calculate the value of calculated current. In table 3, the values of calculated and measured voltage for voltage drop are d ifferent from one another since the value of measured voltage drop and calculated voltage drop increased as the distance of the lamps from power supply increased. In table 4, the values of measured and calculated voltage are not much difference from each other.When the distance of the lamps from source increased, both values show a decreased. It can be concluded that as the amount of resistor increases, the voltage drop across the resistor also increases, it is shown in the graph resistor number against voltage drop above. In procedure C, each lamp is fed by a separate feeder connected to the supply. Referring to table 5, when the amount of loads/lamps increase, the voltage across each lamp decreases. However, the voltage drop in each lamp increases corresponding to the amount of loads applied in the procedure.A principle known as Kirchhoff's circuit laws states that in any circuit, the sum of the voltage drops across each component of the circuit is equal to the supply voltage. Con clusion: As conclusion, the principles of the commonly used radial system for low voltage distribution networks is demonstrated. Experiment 2: Ring Distribution System Introduction This is commonly used in urban areas with high housing density. In such system, LV cables from neighbouring distribution substations are either looped together or are terminated very close to one another where an interconnection of cables can be made.This system is normally used when a high degree of reliability of load supply is required and back up substations are made available. Figure 7 shows a schematic diagram for a ring distribution network. Figure 7: Ring Distribution Network Objective To demonstrate the principles of ring distribution systems as used in low voltage networks. Schematic Diagrams: Figure 6: Schematic diagram for Experiment 3 Procedure A Figure 7: Schematic diagram for Experiment 3 Procedure B Results for Procedure A: Lamp Number| Voltage| 1| 26V| 2| 24V| | 22V| 4| 24V| 5| 26V| 6| 30 V| Table 7: Lamp voltages Results for Procedure B: CircuitNumber| Lamp| Feeder| | Measured Voltage| Measured Current| Voltage Drop| 1| 26. 0V| 0. 025A| 4V| 2| 24. 0V| 0. 026A| 6V| 3| 23. 0V| 0. 025A| 7V| 4| 23. 5V| 0. 026A| 6V| 5| 26. 0V| 0. 025A| 4V| 6| 30. 0V| 0. 023A| 0V| Table 8: Voltage and Current Measurements Discussion: The ring circuit acts like two radial circuits proceeding in opposite directions around the ring, the dividing point between them dependent on the distribution of load in the ring.If the load is evenly split across the two directions, the current in each direction is half of the total, allowing the use of wire with half the current-carrying capacity. In procedure A, as the number of load increases, the voltage across lamp increases. The lamp voltage wit the corresponding value obtained in the experiment showed that as the number of load increases, the brightness of the lamp increases. There are differences between lamp voltage for ring distribution system and lamp voltage for radial distribution. The lamp voltage for radial distribution and ring distribution increases as the number of load increases.For procedure B, the comparisons can be made between radial and ring distribution systems. A radial system has only one power source. The lamp voltage for radial system decreased as the load/resistance increased while the lamp voltage for ring system increased as the load/resistance increased. Ring system is more expensive to install as it takes double the cable (but not double the installation time) but it is far superior in performance, as the current to any one socket/outlet has 2 parallel paths to take, so the cable is under less load.Also if one leg of the ring fails open (loose terminal in a socket/outlet) then the remaining leg still safely provides current. Radial circuits are adequate for lighting, as it is a low load, but sockets/outlets are best fed from a ring system. Hence, it can be concluded that ring distribution system offer ed a higher voltage load and lower feeder voltage drop. Conclusion: The objective was achieved. The principles of ring distribution systems as used in low voltage networks is demonstrated. Example Report BEE3133 Electrical Power Systems Distribution System: Radial and Ring Distribution Laboratory 1 Fathimah binti Abdul Halim EA09089 Faculty of Electric and Electrical Engineering Universiti Malaysia Pahang Email: [email  protected] com Introduction Generally, distribution system is part of power systems which distributes power to the consumers for utilization. That distribution system is the electrical system between the sub-station fed by the transmission system and the consumer meters. The distribution systems consist of feeders, distributors and service mains.A feeder is a conductor which connects the sub-station (or localised generating station) to the area where power is to be distributed. Basically no tappings are taken from the feeder so that current in it remains the same throughout. A distributor is a conductor from which tappings are taken for supply to the consumers. The current through a distributor is not constant because tappings are taken at various places along its l ength. A service main is generally a small cable which connects the distributor to the consumer’s terminals. In practice, the radial system and ring main system are used. Experiment 1: Radial Distribution SystemIntroduction Electricity suppliers normally use radial distribution in rural areas where the load is randomly distributed, separated by areas with little or no habitation, and back up supplies are normally not available. The length of feeder is typically limited to 500m or less. In the radial distribution system, feeders supplying the consumers are all fed from a central point (the substation) as shown in Figure 1. There is no looping of the feeders. Figure 1: Radial System of Feeders Objective To demonstrate the principles of the commonly used radial system for low voltage distribution networks. Schematic Diagrams:Figure 2: Schematic diagram for Experiment 1 Procedure A Figure 3: Schematic Diagram for Experiment 1 Procedure B Figure 4: Schematic Diagram for Experiment 1 Procedure C Results for Procedure A: Table 1: Lamp Voltages Load| Voltage| Lamp 1| 23. 0V| Lamp 2| 18. 0V| Lamp 3| 14. 0V| Lamp 4| 11. 0V| Lamp 5| 9. 0V| Lamp 6| 8. 0V| Results for Procedure B: Table 2: Results for Procedure B Circuit Number| Lamp| Feeder| | Measured Voltage| Measured Current| Voltage Drop| 1| 22. 0V| 0. 048A| 6. 0V| 2| 17. 0v| 0. 055A| 12. 0V| 3| 13. 0V| 0. 060A| 15. 0V| 4| 10. 0V| 0. 062A| 18. 0V| 5| 9. 0V| 0. 061A| 20. 0V| 6| 8. 0V| 0. 060A| 21. 0V|Table 3: Calculated and Measured Resistor Currents and Voltages Resistor Number| Calculated Current| Calculated Voltage Drop| Measured Voltage Drop| Error| 1| 0. 846A| 8. 0V| 6. 0V| 25. 00%| 2| 0. 654A| 13. 0V| 12. 0V| 7. 69%| 3| 0. 500A| 17. 0V| 15. 0V| 11. 76%| 4| 0. 385A| 20. 0V| 18. 0V| 10. 00%| 5| 0. 346A| 21. 0V| 20. 0V| 4. 76%| 6| 0. 308A| 22. 0V| 21. 0V| 4. 55%| Table 4: Lamp Voltages Lamp number| Calculated voltage| Measured voltage| Error| 1| 22. 00V| 22. 0V| 0%| 2| 17. 00V| 17. 0V| 0%| 3| 13. 00V| 13. 0V| 0%| 4| 10. 01V| 10. 0V| 0. 10%| 5| 9. 00V| 9. 0V| 0%| 6| 8. 01V| 8. 0V| 0. 12%| Results for Procedure C:Table 5: Separate Feeders CircuitNumber| Lamp| Feeder| | Measured Voltage| Measured Current| Voltage Drop| 1| 28. 0V| 0. 067A| 1. 0V| 2| 26. 0V| 0. 066A| 3. 0V| 3| 25. 0V| 0. 061A| 4. 0V| 4| 24. 0V| 0. 061A| 6. 0V| 5| 22. 0V| 0. 059A| 7. 0V| 6| 21. 0V| 0. 057A| 8. 0V| Discussion: The voltage across each lamp in procedure A, decreased as well as the brightness of the lamps due to the increase in the distance of the lamps from power supply. As the current passes through a longer distance, more the value of voltage is â€Å"lost† (unavailable to the load), due to the voltage drop developed across the resistance of the conductor.In the procedure B, value of current, voltage and voltage drop are calculated and measured. The kirchoff’s Law is used to calculate the value of calculated current. In table 3, the values of calculated and measured voltage for voltage drop are d ifferent from one another since the value of measured voltage drop and calculated voltage drop increased as the distance of the lamps from power supply increased. In table 4, the values of measured and calculated voltage are not much difference from each other.When the distance of the lamps from source increased, both values show a decreased. It can be concluded that as the amount of resistor increases, the voltage drop across the resistor also increases, it is shown in the graph resistor number against voltage drop above. In procedure C, each lamp is fed by a separate feeder connected to the supply. Referring to table 5, when the amount of loads/lamps increase, the voltage across each lamp decreases. However, the voltage drop in each lamp increases corresponding to the amount of loads applied in the procedure.A principle known as Kirchhoff's circuit laws states that in any circuit, the sum of the voltage drops across each component of the circuit is equal to the supply voltage. Con clusion: As conclusion, the principles of the commonly used radial system for low voltage distribution networks is demonstrated. Experiment 2: Ring Distribution System Introduction This is commonly used in urban areas with high housing density. In such system, LV cables from neighbouring distribution substations are either looped together or are terminated very close to one another where an interconnection of cables can be made.This system is normally used when a high degree of reliability of load supply is required and back up substations are made available. Figure 7 shows a schematic diagram for a ring distribution network. Figure 7: Ring Distribution Network Objective To demonstrate the principles of ring distribution systems as used in low voltage networks. Schematic Diagrams: Figure 6: Schematic diagram for Experiment 3 Procedure A Figure 7: Schematic diagram for Experiment 3 Procedure B Results for Procedure A: Lamp Number| Voltage| 1| 26V| 2| 24V| | 22V| 4| 24V| 5| 26V| 6| 30 V| Table 7: Lamp voltages Results for Procedure B: CircuitNumber| Lamp| Feeder| | Measured Voltage| Measured Current| Voltage Drop| 1| 26. 0V| 0. 025A| 4V| 2| 24. 0V| 0. 026A| 6V| 3| 23. 0V| 0. 025A| 7V| 4| 23. 5V| 0. 026A| 6V| 5| 26. 0V| 0. 025A| 4V| 6| 30. 0V| 0. 023A| 0V| Table 8: Voltage and Current Measurements Discussion: The ring circuit acts like two radial circuits proceeding in opposite directions around the ring, the dividing point between them dependent on the distribution of load in the ring.If the load is evenly split across the two directions, the current in each direction is half of the total, allowing the use of wire with half the current-carrying capacity. In procedure A, as the number of load increases, the voltage across lamp increases. The lamp voltage wit the corresponding value obtained in the experiment showed that as the number of load increases, the brightness of the lamp increases. There are differences between lamp voltage for ring distribution system and lamp voltage for radial distribution. The lamp voltage for radial distribution and ring distribution increases as the number of load increases.For procedure B, the comparisons can be made between radial and ring distribution systems. A radial system has only one power source. The lamp voltage for radial system decreased as the load/resistance increased while the lamp voltage for ring system increased as the load/resistance increased. Ring system is more expensive to install as it takes double the cable (but not double the installation time) but it is far superior in performance, as the current to any one socket/outlet has 2 parallel paths to take, so the cable is under less load.Also if one leg of the ring fails open (loose terminal in a socket/outlet) then the remaining leg still safely provides current. Radial circuits are adequate for lighting, as it is a low load, but sockets/outlets are best fed from a ring system. Hence, it can be concluded that ring distribution system offer ed a higher voltage load and lower feeder voltage drop. Conclusion: The objective was achieved. The principles of ring distribution systems as used in low voltage networks is demonstrated.

Development of Innovative Mindset Term Paper Example | Topics and Well Written Essays - 1000 words

Development of Innovative Mindset - Term Paper Example It is imperative to note that disabled individuals have a role to play in boosting performance in contemporary society. They also have personal aspirations and professional ambitions that are only tenable through education.   As noted by Palladino (2001) the significance of education calls for the development of holistic policies that are not discriminatory. Nations should develop favorable education policies to boost disabled education. In particular, they should set up education centers for persons with extraordinary needs, provide scholarship and funds to facilitate their quest for knowledge (Cooner, Tochterman & Garrison-Wade, nd). Construction of favorable infrastructural set ups that embraces their needs are also crucial. These elements provide hope for the disabled who are being nurtured to realize their full potentials. Special education has not received proper management and strategic support systems from key stakeholders who include school leaders. The leaders have not taken the initiative to develop inclusive school programs that give every student equal chance of participation. The programs within several institutions do not favor students with various kinds of disabilities consequently hindering their performance academically and socially (Palladino, 2001). The high rate of discrimination also affects their self-esteem, ego and confidentiality. These are significant elements for holistic development. The stakeholders have also failed to develop viable policies to safeguard the rights of students equally and prioritize the special needs of the disabled students. This is because poor policies that guide operations in the education sector in several nations have been the source of failure resulting to a total neglect of the disabled. According to Palladino (2001), poor educational policies have continued to deny individuals with special needs the right to education. This may lead to high level of uneducated society members. This eventually poses a serious burden to governments. Scholars affirm that nations should align their education policies with the millennium development goals (MDG) that seek to promote universal education.