What is time What causes it From the change of the...

What is time? What causes it? From the change of the seasons to when the sun rises and sets, time always plays an extremely important role regarding our everyday lives. Nobody will ever physically know what time is or how it works, but some say it started with a big bang that took place about 13.7 billion years ago. In science, time is measured. This is done by comparing two motions to one another. Determined on the speed of the object, time will choose to speed up or slow down however it wishes. Or, in some cases, won’t move at all. Let’s imagine two objects at a certain point in space, with one orbiting around the other. Now, while these objects are in motion, there may come a time where the speed of these two objects will become†¦show more content†¦In the picture displayed below, you will be able to see a larvae transforming into a butterfly. This shows you that over time, things change and grow. Like the motion of the two objects orbiting each other, over time, their time and speed has changed and grown. Therefore, Violet’s hair has grayed because it has changed over time, as we had discussed previously. Before Violet’s hair had changed it’s color, it was brown. The color of her hair is determined by her genetic code, which hold the characteristics which make her up to be what she looks like today. You can find this information in your DNA. This is a picture of a larvae transforming into a butterfly, which is displaying how things can grow and change over time. DNA DNA is a chemical that stands for Deoxyribonucleic Acid. This holds all of the information that makes up your body. It’s like a manual regarding what’s inside of you. What you look like, how tall you are, and what color your hair is; this is all because of DNA. Every single cell inside of your own body will have the same DNA. This excessively important chemical is found inside of a special area of the cell called the nucleus. The cell is very small and must be tightly packed in order for the DNA to do it’s job. This tightly packed organism is called a chromosome, which is coiled around little proteins. DNA is a code which carries all of your genetic information whichShow MoreRelatedThe Reason For The Change1190 Words   |  5 Pagesreason for the change in seasons is the tilt of the earth’s axis. It is not because of the earth’s distance from the sun like many people think. In the northern hemisphere, during winter, we are closer to the sun whi ch is opposite of what most people assume. While the northern hemisphere is experiencing summer, the southern hemisphere is experiencing winter and vice versa. The sun is actually closer to the earth during the winter and farther away during the summer. Rotation is when something turnsRead MoreGlobal Warming: A Human Cause? Essay1646 Words   |  7 Pagesthis catastrophe. However, research has proven that humans are not the sole cause of global warming. In fact, some scientists say that the natural causes of global warming far outweigh the human causes. What exactly does global warming effect? The effects of global warming are spread across the entire world and can be broken down into three main areas, the first of which is heat waves. Heat waves are defined as periods of time lasting more than three days at which the average temperature exceeds 90Read MoreEssay on Winter Solstice1411 Words   |  6 Pagesso graciously been given through kind and thoughtful acts of charity. Dancing through five thousand years of human history, these themes enfold this season in a rich, layered collage of celebrations, folklore and tradition. The mythological creation story recorded in the Pentateuch of the Judeo-Christian Scripture begins that imagery of light: When the Spirit of Life began to create the heavens and the earth, the earth was a formless void and there was darkness over the deep, and the SpiritRead MoreSeason and Axis Angle2012 Words   |  9 Pages Student Exploration: Seasons: Why do we have them? Vocabulary: direct sunlight, Earth’s axis, equator, indirect sunlight, northern hemisphere, North Pole, season, solstice, southern hemisphere, South Pole, summer solstice, winter solstice Prior Knowledge Questions (Do these BEFORE using the Gizmo.) 1. At what time of day is sunlight strongest – in the early morning (when the Sun has just risen) or at noon (when the Sun reaches its highest point)? At noon when the Sun reaches its highest pointRead MoreThe Use Of Lichen And Its Effect On The Environment1501 Words   |  7 PagesLichens are widely distributed in many different areas and can be found inhabited within harsh habitats such as dry arid hot deserts and freezing mountain tops. Environmental factors such as temperature, sun exposure levels, and the pH levels of soil influence the growth of Lichens. Their natural structure and symbiotic relationship with fungus and a photosynthetic partner has given these organisms the ability to survive such harsh and exposed environments. Their ability to absorb substances andRead MoreEssay about The Rising Cost of Fossil Fuels1576 Words   |  7 Pagesof the changes to the environment that have been taken place over the past 200 years. Storms are becoming stronger, seasons are being coming harder to compare in the similarities of the past and the many aspects of different eco-structures are starting to die off with direct relations from use of burning fossil fuels. Americans are also looking for new ways to save move. Over the past 30 years, rising cost of fuel as forced many people to reconsider current and future financial plans. What type ofRead MoreTaking a Look at Climate Change1619 Words   |  6 Pagesdioxide , methane and nitrous oxide , a greenhouse gas known greenhouse gases and has the property of attracting heat and thus the accumulation causes global warming, despite the fact that the interaction of the Earth with the changes in the atmosphere and try this planet to modify climate , however, global warming is clear solar energy emitted by the sun shock land that absorb part of it , and unlike the other part of the spread in the atmosphere, thus heating the air above the ground , and withoutRead MoreAp Enviornmental Science Clouds2096 Words à ‚  |  9 Pagesof years. Climate is closely associated with the seasons, but do you know what causes the seasons? Log on to the website below. http://www.youtube.com/watch?v=DuiQvPLWziQ After watching the video, describe what causes the earth’s seasons. Give examples of the earth’s position to the sun in December vs. June and compare the northern and southern hemispheres. As the earth spins on its axis, producing night and day, it also moves about the sun in an elliptical (elongated circle) orbit that requiresRead MoreGlobal Warming Essay1371 Words   |  6 PagesGlobal Warming The most complicated issue facing world leaders today very well may be global warming. Over time, more and more warnings from the scientific community have come about. Some of them being the non-stop build up of human related greenhouse gases that are mainly produced by the burning of fossil fuels, economic, technological, and political issues. In late 2010, world-wide talks began and many agreements were made between many of the leaders of foreign countries, and an internationalRead MoreClimate Change is NOT a Myth, It is Reality Essay1120 Words   |  5 PagesEven the best democracies agree that when a major war approaches, democracy must be put on hold for the time being. I have a feeling that climate change may be an issue as severe as a war. It may be necessary to put democracy on hold for a while. - James Lovelock (Hickman, 2010) Climate change is a long-term change in the Earth’s climate, mostly due to the increase in the average atmospheric temperature (global warming)

The Special Education Resource Room

Resource room  is a separate setting, either a classroom or a smaller designated room,  where a special education program can be delivered to a student with a disability, individually or in a small group. Resource rooms are used in a variety of ways ranging from instruction, homework assistance, meetings, or representing students alternative social space. Resource Room vs. Least Restrictive Environment According to IDEA (Individual with Disabilities Educational Improvement Act), children with disabilities are to be educated in the least restrictive environment, which means they are to learn alongside children without disabilities to the maximum extent possible. However, remaining in the same space as general education students may be at times difficult or less than beneficial for students with disabilities, and it is in those cases that they are brought to the resource rooms. IDEA states that this removal, which is labeled as restrictiveness, should only happen when the students education in regular classes, despite the use of supplementary aids and services cannot be achieved satisfactorily. Sometimes, this form of support is called Resource and Withdrawal or a pull-out. The child getting this type of support will receive some time in the resource room—which refers to the withdrawal portion of the day—and some time in the regular classroom with modifications and/or accommodations—which represent the resource support in the regular classroom. This type of support helps ensure that the least restrictive environment or the inclusional model is still in place. Purpose of Resource Room Resource room is both for students who qualify for special education services or for general education students who need some special instruction in an individualized or small group setting for a portion of the day. Individual needs are supported in resource rooms as defined by the students  Individual Education Plan (IEP). Students come or are pulled to the resource room for a variety of reasons. Most commonly, they come there to access the educational materials in a manner that better suits their learning styles and capabilities. Sometimes, the regular classroom can be noisy and full of distractions, and the students come to the resource room to be better able to focus and take in the material, especially when new information is being introduced. At other times, the material taught in the general education classroom is above the students level and the resource room serves as a more serene place where the student can go over the material at a slower pace. The resource room has almost always a maximum ratio of five students to one teacher, and students often find themselves working with a teacher or a paraprofessional one on one. This heightened attention helps students focus better, be more engaged, and understand the material more easily. Other Uses of Resource Rooms Very often, students also come to the resource room to be assessed and tested, whether for their special needs or any other academic exams, as the resource room provides a less distracting environment and thus a better chance at success. Regarding special needs testing, to determine special education eligibility, a child is re-evaluated every three years, and in most cases, the reevaluation happens in the resource room. Many resource rooms also support the social needs of their students, as the small group setting is less threatening, and students who sometimes fall on the outskirts of the general education classes are more willing to step out of their comfort zones and make friends. The resource room also more readily provides opportunities for behavior interventions, and teachers frequently coach students on their social skills, often by helping them take on leadership responsibilities, such as helping another student learn. Very often, the resource room also serves as a meeting place for IEP evaluations. Teachers, paraprofessionals, parents, students, and any legal representatives typically spend well over 30 minutes discussing the specificities of the students IEP, reporting on how the student is currently doing in all aspects outlined in the plan, and then revise any sections as needed. How Long Is a Child in the Resource Room? Most educational jurisdictions have time increments that are allocated to the child for resource room support. This will sometimes vary based on the childs age. Often, 50% of a students academic time is a mark not frequently crossed. It is very rare for a child to spend more than 50% of their day in the resource room; however, they may indeed spend up to 50% of their time there. An example of allocated time could be a minimum of three hours a week in time increments of 45 minutes. In this way, the teacher in the resource room is able to concentrate on the specific area of need with some consistency. As children gain more maturity and self-sufficiency, the resource room support changes with them. There are resource rooms in elementary, middle, and high schools, but sometimes the support in high school, for example, may take on more of a consultative approach. Some older students feel a stigma when they go to the resource room, and teachers try to make the support as seamless for them as possible. The Teachers Role in the Resource Room Teachers in the resource room have a challenging role as they need to design all instruction to meet the specific needs of the students they serve to maximize their learning potential. The resource room teachers work closely with the childs regular classroom teacher and the parents to ensure the support is indeed helping the student reach their full potential. The teacher follows the IEP and takes part in the IEP review meetings. They also work very closely with other professionals and paraprofessionals to support the specific student. Usually, the resource room teacher works with small groups students, helping one on one when possible, even though there are frequent occasions when the special education teacher follows one or multiple students in their classes and assists them directly there. Sources â€Å"Section 1412 (a) (5).†Ã‚  Individuals with Disabilities Education Act, 7 Nov. 2019.â€Å"What Is Inclusion? An Introduction from Special Education Guide.†Ã‚  Special Education Guide.

The Pivotal Political Decisions On The Young American...

The pivotal political decisions in the young American republic of the late 18th century were made by a select few leaders. These forerunners knew each other at a personal level, and their gregariousness had a remarkable impact on the choices they made in the future. In the words of an accomplished historian and a biographer, Joseph Ellis, these crucial decisions with an astounding aftermath came about â€Å"in a sudden spasm of enforced inspiration and makeshift construction† (3). In addition, in his new non-fiction erudite study, Founding Brothers: The Revolutionary Generation, published in the year 2000, Ellis strives to illustrate how these decisions came about â€Å"in a sudden spasm of enforced inspiration and makeshift construction during the final decades of the eighteenth century.† (3). Thus, in order to distinguish between categorical truth and romantic fiction, Ellis focuses primarily on the forerunners themselves, wishing to examine how their relationships r esonated through political changes. As an ardent historian, Joseph Ellis has written numerous books on the topic of American history. Some of his most famous include: Passionate Sage: The Character and Legacy of John Adams and American Sphinx: The Character of Thomas Jefferson, which won the 1997 National Book Award. After graduating from Yale University and the College of William and Mary, Ellis currently lives in Amherst, Massachusetts, with his wife, Ellen, and three sons. Joseph Ellis eloquently conveys theShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesDavid M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric Sandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical Thinking and Other Unnatural Acts: Charting the Future of Teaching the Past Sharon Hartman Strom, Political Woman: Florence Luscomb and the Legacy of Radical Reform Michael Adas, ed., Agricultural and Pastoral SocietiesRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pagesstrategy development in the ï ¬â€šavours and fragrances industry. Key: ââ€" Ã¢â€"  = major focus ââ€"  = important subsidiary focus ECS8C_C01.qxd 22/10/2007 11:54 Page 603 A GUIDE TO THE CLASSIC CASES ON THE COMPANION WEBSITE 603 CASE Coors – an American brewer moves into the UK market. Barclaycard – a market leader’s strategic options for maintaining market dominance. GSK – the wisdom of mergers for a global pharmaceutical giant. Brewery Group Denmark – how a small player survives in a globalisingRead MoreContemporary Issues in Management Accounting211377 Words   |  846 Pagesscholarship, and education by publishing worldwide in Oxford New York Auckland Cape Town Dar es Salaam Hong Kong Karachi Kuala Lumpur Madrid Melbourne Mexico City Nairobi New Delhi Shanghai Taipei Toronto With oYces in Argentina Austria Brazil Chile Czech Republic France Greece Guatemala Hungary Italy Japan Poland Portugal Singapore South Korea Switzerland Thailand Turkey Ukraine Vietnam Oxford is a registered trade mark of Oxford University Press in the UK and in certain other countries Published in the UnitedRead MoreProject Mgmt296381 Words   |  1186 Pagesto Text Topics Chapter 1 Modern Project Management Chapter 8 Scheduling resources and cost 1.2 Project defined 1.3 Project management defined 1.4 Projects and programs (.2) 2.1 The project life cycle (.2.3) App. G.1 The project manager App. G.7 Political and social environments F.1 Integration of project management processes [3.1] 6.5.2 Setting a schedule baseline [8.1.4] 6.5.3.1 Setting a resource schedule 6.5.2.4 Resource leveling 7.2 Setting a cost and time baseline schedule (1.3.5) [8.1.3] 6

The Influence Of Internet Addiction - 1053 Words

Research Paper Name: Joy ID: 228661 Course name: pre DY Instructor: Ranjani Ramesh Date: Oct.05 2017 The Influence of Internet Addiction Have you been though things such as you open up your laptop to do your work or study but ended up playing video games and surfing on internet? It is believed that a great amount of people feel like this. Nowadays, we live in a world with highly developed internet and electronic devices. Highly advanced internet make our life better, which is non-debatable, but there†¦show more content†¦Individuals start to enjoy the feelings brought up by the internet and fall into it deeply. When they realize where they are and want to get their life back to the real life, usually they will find hard times doing so. Moreover, researches show the majority of people who consume internet addiction the young generation, especially college students. The reason is young generations use internet more often than the older generations do, especially for college students, their life are filled up with social media s like Instagram, snapchat, Facebook, etc. They ca nnot be communicated or in other words, accepted by their peers if they do not use internet quite often. In doing so, internet addiction definitely makes a difference in terms of social media use. Addictive use of the Internet may be vary and it has impacts on several aspects such as online affairs, student internet abuse, and employee internet abuse. Online chat rooms and other social medias might impact individuals in ways such as marriages, health conditions, and personalities. New areas of research identify users who became hooked on online chat rooms, instant messaging, interactive games, and even eBay only to see their lives become increasingly unmanageable because of the Internet (e.g., Morahan-Martin, 1997; Scherer, 1997; Young, 1996). Moreover, information on the Internet is too disorganized and unrelated to school curriculum to help students and can even serve as aShow MoreRelatedInternet Addiction Essay765 Words   |  4 Pagesof violent video game affect adolescences ha ve bad habits, the main reason is they get addicted to the internet. Huge negative effects appear if teenagers get addicted to the internet, including can not live without a cell phone, internet addiction disorder and there are negative effects of the internet violent game. Due to the internet is convenient and cell phones can connect with the internet, teenagers can not live without their cellphone and it has lots of problems. First of all,young peopleRead MoreThe Negative Effects Of Internet Addiction1134 Words   |  5 Pages The internet can change the life. Peoples lives are becoming more and more efficient, especially after the development of the Internet. Nowadays, internet addiction is beginning to spread among people, especially for people who do not have enough self-control and cognitive power. People tend to indulge on the internet, cut off the connection with the real society, and make the distance between people more and more far away. More terrible things are disorders will be born due to internet addictionRead MoreEssay on Internet addiction1725 Words   |  7 PagesInternet and Video Game Addiction Internet addiction is a worldwide disorder that is oblivious to the technological age we live in. Since its inception in 1991 (Livingstone), the World Wide Web has only improved our quality of life. People don’t perceive online technology as a problem but as a solution to make our lives cheaper and efficient. As a working college student, my whole life is run on the internet. I use Facebook religiously to keep in-touch with my friends, I play Xbox Live to competeRead MoreSocial Media And Its Impact On The Current Population1019 Words   |  5 PagesThe Internet has an indescribable power to influence, connect, and mobilize the current population. Technological advances are no longer shocking but simply expected. Today’s society has different expectations for all types of relationships. Relationships are now different because the tools used to maintain peer-to-peer connections have undergone a vast alteration. The primary focus is on the Internet and, with that, the de velopment of social media. Social media is a web-based technology that transformsRead MoreNegative Effects Of Internet Addiction808 Words   |  4 PagesNegative Effects of Internet Addiction Currently, people utilize the internet frequently a lot of type of internet addiction. Some youngsters, however, are addicted to the internet. They spend more time playing online games and watching TV shows on the internet, which means they stop going outside with their friends and even if stop going to schools. Internet should benefit people. But a number of people are controlled by internet. In other words, internet addiction will influence people in some negativeRead MoreThe Effects Of Social Networking On Society1317 Words   |  6 PagesThe Effects of Social Networking Intro Over half of the world uses the internet. 2.2 billion people actively use any kind of social networking. There were 176 million new users of social media just last year (Regan 1). With the influence of so many people a pressing question: Is the impact of social media harmful or beneficial in its effects? Social networking is one of the biggest reports of online traffic. So, if so many people are using these networking sites, what are the effects on us? The â€Å"first†Read MoreInternet Negative Effects891 Words   |  4 PagesThe Internet is a technology that has negative impacts on our daily lives. It has changed aspects of our life for the last 50 years, and it has demonstrated the considerable influence on people’s lives. Almost 3.2 billion people in the world use the internet. The Internet has gained acceptance across the globe, and it has also become central to the critical changes experienced in today’s society. Some of the changes are social isolation, health disorder, a lack of privacy and internet addiction. Read MoreNegative Effects Of Internet Addiction935 Words   |  4 Pageswork or study but ended up playing video games and surfing the internet? It is believed that a lot of people feel like this. Nowadays, we live in a world with highly developed internet and electronic devices. The highly advanced internet makes our lives better, which is non-debatable, but there are also some drawbacks brought up by improper internet usage and one of the most influential symptoms is Internet addiction. Internet addiction affects people by causing the deterioration of the quality ofRead MoreThe Problem Of Internet Addiction1221 Words   |  5 Pagesexample of dependence on a source of technology is the use of the internet. People from all over the world depend on the internet for their everyday needs ranging from grocery shopping to entertainment. Our dependence on this resource increases daily. This dependence has caused side effects not foreshadowed with the internet. Now humanity is faced wi th reality of internet addiction. Just like any other addiction to drugs, internet addiction can ruin a person and their family. It disconnects people fromRead MoreThe Impact of Social Technology on the Development of Social Competence1274 Words   |  5 Pages Great success has been achieved in technology in the past 50 years which has changed the way people live as a society. Internet is a modern technological form of communication that not only is capable of communicating with one another but offers varieties of its uses such as sharing information , playing games , information storage , GPS tracking, etc. A society is where different people live together with a social behavior as interacting , helping , talking , sharing and caring for one

Analysing A Contract Of Affreightment Engineering Essay Free Essays

string(104) " we will happen Voyage cost and running cost based on given informations and consequences of inquiry 1\." This is Scenario where we have to analyse one-year Contract of Affreightment ( COA ) to provide 1,750,000 metric tons of Fe ore to the Isdemir Fe A ; steel work, Turkey. COA contract where ship proprietor agrees to transport a series of lading packages for a fixed monetary value per ton ( Stop Ford M, 2009, pg.183 ) or it is an understanding between an proprietor and a charterer to transport a given measure of lading or measure as required by the charterer during a given period of clip. We will write a custom essay sample on Analysing A Contract Of Affreightment Engineering Essay or any similar topic only for you Order Now The proprietor is free to make up one’s mind which vas he will utilize. As Operation director of Company we have to happen out whether to offer for this contract or non. In the contract two burden ports are Ponda district attorney Madeira ( Brazil ) for 810,000 metric tons and East intercourse Is, Dampier ( Australia ) for 940,000 Fe ore. Based on the appraisal, Manager has to happen the low Time charter rate by best possible operation of the majority bearer. For happening Time charter tantamount value we have to see several factors sand traps, port charges, canal dues. Stowage factor for Fe ore is 0.40 M3 per metric ton. All Cargo holds are of equal volume and surrogate holds 2, 4, 6 A ; 8 are empty. In this scenario port charges for Isdemir and Ponta da Madeira is given. Dampier port cost to be calculated merely sing port dues and navigation merely. Ship sand trap is to be planned one time in a unit of ammunition ocean trip. It is to be taken wherever monetary value is cheaper. Current market value is attached in appendix. Now, I will discourse the each inquiry in item one by one as follows. Undertaking 1: Calculate the maximal measure of Fe ore that can be carried from each lading port, based on the ship ‘s design bill of exchange deadweight, and the ship ‘s clasp use For the computation of Maximum measure of Fe that ship can transport depends on the deadweight of the ship. Deadweight is normally denotes Ship transporting capacity in metric tons.Deadweight includes weight of Fuel, shops, H2O, changeless which required onboard ship. Deadweight of this majority bearer is given as 137,000 metric tons Dwt of ship =137,000t Changeless = 500t Fresh H2O = 300t Since Constant and Fresh H2O required all the clip on-board ship. So, we subtract it from ship transporting capacity. Now, Ship can transport = 136, 200t This value besides includes the Fuel weight for one unit of ammunition ocean trip Round ocean trip ponta district attorney Madeira ( Brazil ) -Isdemir ( Meleagris gallopavo ) -ponta da Madeira ( Brazil ) : Sea Distance between Isdemir- ponta district attorney Madeira = 5201 nanometer ( via Gibraltar ) ( Please refer to http: //e-ships.net/dist.htm viewed on 24th Sep. 2010 ) Round the ocean trip distance = 10,402 nanometer Ship speed= 14.2 — — — — ( Given ) Entire Sea clip required cover above distance = 30.5 yearss Sing 10 % possible delay’s= 33.6 yearss — — — — — ( 1 ) Port Time Harmonizing to the Appendices 1 A ; 2 of the contract loading/Discharging rate shall be 40,000 W.M.T ( Wet Metric Tonnes ) per conditions working twenty-four hours. If we consider ladings that ship can transport with changeless and fresh Water = 136, 200t — — — — — – ( 3 ) Loading rate at Ponda district attorney Madeira = 40,000 w.m.t. Approximate laytime in port Ponda district attorney Madeira = 3.05 yearss Dispatching rate at Isdemir = 40,000 w.m.t Approximate Laytime in Isdemir = 3.05 yearss Entire clip in ports = 6.1 yearss Sing 10 % possible hold ‘s = 6.7 yearss — — — — — — – ( 2 ) From ( 1 ) and ( 2 ) Entire figure of yearss for one ocean trip = 40.3 yearss As chief engine fuel ingestion is 42.4t of IFO per twenty-four hours at MCR and 10t of MDO per twenty-four hours at sea and in port. IFO required for 33.6 yearss = 1424 T — — — — — — — — — — – ( 1a ) MDO required for 33.6 yearss = 336 T — — — — — — — — ( 2a ) MDO required in port for 6.7 yearss = 67 T — — — — — – ( 2c ) Entire Tonnes of fuel Required =1826 T — — — — — — — — — — — — — – ( 4 ) From ( 3 ) A ; ( 4 ) Now, Maximum Fe ore that Ship can transport for this routes = 134, 374t ( B ) Round ocean trip Dampeir ( Australia ) — Isdemir ( Meleagris gallopavo ) — Dampier ( Australia ) Sea Time Sea Distance between Isdemir- Dampeir ( Australia ) = 6479nm ( via Suez ) ( Please refer to http: //e-ships.net/dist.htm viewed on 24th Sep. 2010 ) Round the ocean trip distance = 12,958 nanometer Ship speed = 14.2 — — — — ( Given ) Entire Sea clip required cover above distance = 3 8.0 yearss Sing 10 % possible hold ‘s = 41.8 yearss — — — — — ( 5 ) Port Time Harmonizing to the Appendices 1 A ; 2 of the contract loading/Discharging rate shall be 40,000 W.M.T ( Wet Metric Tonnes ) per conditions working twenty-four hours. If we consider ladings that ship can transport with changeless and fresh Water = 136, 200t Loading rate at Dampier = 40,000 w.m.t. Approximate laytime in port Dampier = 3.05 twenty-four hours Dispatching rate at Isdemir = 40,000 w.m.t Approximate Laytime in Isdemir = 3.05 yearss Entire clip in ports = 6.1 yearss Sing 10 % possible hold ‘s = 6.7 yearss — — — — — — – ( 6 ) From ( 5 ) and ( 6 ) Entire no of yearss for one ocean trip = 48.5 yearss Entire Requirement of Fuel for One Round Ocean trip: At Sea: As chief engine fuel ingestion is 42.4t of IFO per twenty-four hours at MCR and 10t of MDO per twenty-four hours at sea and in port. IFO required for 41.8 yearss = 1424 T — — — — — — — — — — — — ( 7a ) MDO required for 41.8 yearss = 336 T — — — — — — — — — — — — — ( 7b ) MDO required in port for 6.7 yearss = 67 T — — — — — — — — — — — — — — ( 7c ) Entire Tonnes of fuel Required =2,258 T — — — — — — — — — — — — — — — — — — — — ( 7 ) From ( 3 ) A ; ( 7 ) Now, Maximum Fe ore that Ship can transport for this routes = 133, 942t Undertaking 2: Calculate the cost per metric ton of lading from each lading port to Isdemir. The circular ocean trip costs per metric tons are required for and ‘up and running ‘ service, get downing at the burden ports. For the computation of Cost per tones in each ocean trip we have to happen out cost incurred by port operation, fuel use, canal theodolite, running the vas. On the footing of Voyage cost, running cost and lading carried by ship we can happen the Cost per metric ton. Now we will happen Voyage cost and running cost based on given informations and consequences of inquiry 1. You read "Analysing A Contract Of Affreightment Engineering Essay" in category "Essay examples" ( a ) Ponda district attorney Madeira -Isdemir-Ponda district attorney Madeira: We will happen the Fuel cost foremost. We know Entire tones of IFO and MDO required for one unit of ammunition ocean trip From ( 1a ) , ( 2b ) A ; ( 2c ) Entire tones of IFO required = 1424 T Entire tones of MDO required =403 T IFO= $ 435 /tones MDO= $ 640 /tones ( Please refer hypertext transfer protocol: //www.bunkerworld.com viewed on 24th Sep.2010 ) Cost for 1424 T of IFO = $ 619, 440 Cost for 403 T of MDO = $ 257, 920 Entire fuel cost = $ 877, 360 — — — — — — — — — — ( 8 ) Port Cost: Port cost given for these two ports are as follows: Ponda district attorney Madeira ( Brazil ) = $ 45,000 Isdemir ( Turkey ) = $ 35,000 Entire port cost = $ 80,000 — — — — — — — — — — – ( 9 ) On this path at that place will non be any canal dues as vas will sail via GIBRALTAR, so there is no canal cost on this path. There is no CANAL DUES So, from ( 8 ) A ; ( 9 ) Ocean trip Cost = $ 957, 360 — — — — — — — — — — — — — — — – ( 10 ) Runing Cost: AS Ship running cost given as $ 6000 per twenty-four hours which include rewards of crew, care of ship, shop, insurance, disposal etc. From ( 1 ) A ; ( 2 ) entire no of yearss for one unit of ammunition ocean trip = 40.3 yearss Runing cost for 40.3 yearss = $ 241,553 — — — — — — – ( 11 ) From ( 10 ) A ; ( 11 ) Run COST + VOYAGE COST = $ 1, 19 8,193 — — — — — — — — — — — — — — – ( 12 ) Now from ( 3 ) A ; ( 4 ) Maximum lading that ship can transport = 134, 374t — — — — — — — — — — — — — ( 13 ) So, from ( 12 ) A ; ( 13 ) We have entire ocean trip cost, running cost and lading that ship can transport for unit of ammunition the ocean trip. Cost per metric ton = $ 8.91 ( B ) Ocean trip Dampier ( Australia ) -Isdemir ( Turkey ) – Dampier ( Australia ) : Fuel Cost: From the ( 7a ) , ( 7b ) , ( 7c ) we can easy happen the entire measure of IFO and MDO required for one unit of ammunition Ocean trip Entire tones of IFO needed =1773 T Entire tones of MDO needed=485t Taking market mean sand trap monetary value as follows ; IFO= $ 435 /tones MDO= $ 640 /tones ( Please refer hypertext transfer protocol: //www.bunkerworld.com viewed on 24th Sep.2010 ) Entire cost for 1773t of IFO = $ 771, 255 Entire cost for 485 T of MDO= $ 310, 400 Entire fuel cost = $ 1081655 — — — — — — — — — — — ( 14 ) PORT Cost: Port cost for Isdemir ( Turkey ) = $ 35,000 — — — — — — — — — — — — ( given ) Port cost Dampier is to be calculated on the sing port dues and navigation charges merely. We can entree agenda charges by Dampier port authorization by sing following site which is besides attached in appendix and mentioned in mentions. ( hypertext transfer protocol: //www.dpa.wa.gov.au/Port-Facilities/Schedule-of-DPA-Charges.aspx/ HYPERLINK â€Å" hypertext transfer protocol: //www.dpa.wa.gov.au/Port-Facilities/Schedule-of-DPA-Charges.aspx/ Access on Sep. 24 † Entree on Sep. 24, 2010 ) As GT of ship is given 73,999t Port due charges are to be calculated=0.1916/tonnes Port dues will be= $ 14178.20 — — — — — — — — — — — — — — — ( 15 ) We will non see Lay-up fee as vas has order does n’t necessitate to be at ground tackle Navigation CAHRGES ; For the vas entrance and going from the port greater than 10,000 GRT the navigation charges are $ 8,846.64 for both ways. We will besides see the navigation Exemption fee $ 810. So, Entire navigation charges would be = $ 9656.64 — — — — — — — — — — — ( 16 ) From ( 15 ) A ; ( 16 ) Port cost at Dampier = $ 23, 834 — — — — — — — — — — — — — — — — — — — ( 17 ) So when calculate the Port cost for Isdemir ( Turkey ) with Port cost at Dampier Entire port cost round the ocean trip = $ 58834 — — — — — — — — — — — — – ( 18 ) Canal Cost: On this routes vas would be go throughing through Suez Canal, so we have to happen the Toll charges by canal authorization on both manner that is with loaded ship and ballast ship. Suez Canal net tunnage ( SCNT ) =67,109t ( Mentioning hypertext transfer protocol: //www.suezcanal.gov.eg/calc.aspx Access on Sep. 24th 2010 ) On this official site of Suez Canal 1 can happen approximative toll charges per theodolite based on SCNT. These are as follows: Dampier – Isdemier ( loaded ship ) = $ 151, 995, Isdemier – Dampier ( ballast ship ) = $ 129, 288 These values are calculated with the aid of official Suez Canal site which attach in appendix of this study. Entire cost Canal dues round the voyages= $ 281283 — — — — — — — — — – ( 19 ) From ( 14 ) , ( 18 ) , ( 19 ) . Voyage cost= $ 1, 421, 772 — — — — — — — — — — — — — ( 20 ) Run Cost: Entire no of yearss for one unit of ammunition ocean trip =48.5 yearss As running cost per twenty-four hours for ship= $ 6000 — — — — – ( given ) Runing cost for ocean trip for 48.5 days= $ 291, 000 — — — — — — — — — — — — — – ( 21 ) Ocean trip cost + Running cost together will give entire disbursals for coveted figure of lading. From ( 20 ) A ; ( 21 ) Ocean trip cost + Running cost= $ 1, 712, 722 — — — — — — — — — — — — — — — — – ( 22 ) Now, we have Voyage cost, running cost, Fe ore that ship can transport so we can happen out the Cost per unit. Maximum lading that ship can carry=134, 374t From ( 22 ) Cost per metric ton = $ 12.75 — — — — — — — — — — — — — — — — — — — — — — – ( 23 ) Undertaking 3 Calculate the clip charter equivalent ( TCE ) for each path, presuming a COA cargo rate of $ 15 per metric ton ( antique Ponta da Madeira ) and $ 20 per metric ton ( ex Dampier ) ( include 3 % agent ‘s committee on the clip charter ) . Ponda district attorney Madeira -Isdemir-Ponda district attorney Madeira: Freight rate given for this Voyage is $ 15 per metric ton. If we consider that ship carries Maximum lading in a ocean trip. From ( 13 ) Maximum lading that ship can carry= 134, 374t Rate = $ 15per metric ton So, Entire cargo for 134, 374t of Fe ore = $ 2, 015, 610 gross — — — — — — — — — — — — – ( 24 ) This Gross value includes the 3 % agent committee, therefore subtracting that from gross value. Net cargo value = $ 1, 955, 142 cyberspace — — — — — — — — — — — — — — — — — — — — — — — — — — ( 25 ) Now, in order to happen out Time charter equivalent ( TCE ) that includes the ocean trip cost and does n’t include the running cost. TCE is a standard industry step of the mean day-to-day gross public presentation of a vas. The TCE rate achieved on a given ocean trip is expressed in US $ /day and is by and large calculated by deducting ocean trip disbursals, including sand traps and port charges, from ocean trip gross which will give Gross ocean trip excess. Then spliting by entire no of yearss in ocean trip will give Gross day-to-day excess. From ( 10 ) A ; ( 25 ) Gross Voyage surplus= $ 997, 782 Dividing this value by no of yearss in ocean trip will give us Gross day-to-day excess Entire no of yearss 40.3 yearss Gross day-to-day excess = $ 24, 758 Now, if we include 3 % agent committee so it will give us Time charter Equivalent = $ 742, 74 per twenty-four hours ( B ) Ocean trip Dampier ( Australia ) -Isdemir ( Turkey ) – Dampier ( Australia ) : Freight rate for this ocean trip given is $ 20 per metric ton ; in the same we can happen the Time charter value for this path Maximum lading that ship can carry=133, 942t Rate= $ 20 per metric ton Freight earned in one unit of ammunition voyage= $ 267, 8840 gross Subtracting 3 % agent committee from above gross value = 259, 847, 5 — — — — — — — — – ( 26 ) Subtracting ocean trip disbursals from above will give us gross ocean trip excess From ( 20 ) A ; ( 26 ) 1, 421, 772 Gross ocean trip excess value= $ 1, 176, 703 If we divide this by no of yearss in a ocean trip so it will give us Gross day-to-day excess = $ 24, 261 Adding 3 % agent committee to above will give us Time charter tantamount value Time charter value= $ 7, 278, 3 per twenty-four hours Undertaking 4 Calculate the figure of the cargos needed to finish the entire Fe ore tunnages from each lading port and the ship velocities required for every bit spaced seafarings throughout the twelvemonth. ( a ) Ponda district attorney Madeira -Isdemir-Ponda district attorney Madeira: Number of cargos needed on this path to finish the contract can establish on the footing of ship transporting capacity. On this path upper limit lading that ship can transport = 134, 374t Iron ore to transported through this path = 810,000t — — – ( Given ) If we divide Iron ore measure to the maximal lading that ship can transport, that will give us figure of cargos required to finish the contract. No of cargos = 7 Here, Ship requires seafaring of 7 times with laden lading and 6 times as ballast ship in order to finish the contract. Ship velocity on this path can be adjusted to 14.0 knots which will give 44 twenty-four hours ‘s unit of ammunition ocean trip seafaring. This manner, it can be 44 yearss of every bit spaced seafaring over about 295 yearss. ( B ) Ocean trip Dampier ( Australia ) -Isdemir ( Turkey ) – Dampier ( Australia ) : Same manner, we can happen for this path excessively. Maximum lading that ship can carry=121102t Entire measure of Iron ore to be transported=940,000t Dividing measure of Fe ore by maximal lading that ship can transport will give us: No of shipments=8 In this instance ship is required to pass through Suez Canal 8 times with laden lading and 7 times as ballast ship for the completion of contract. So, canal dues are different for laden ship and ballast ship, hence to be considered carefully. Ship velocity on this path can be adjusted to 14.1 knots with laden lading and 14.2 knots with ballast ship which will give 52 yearss of circular ocean trip seafaring. So, each ocean trip could be of every bit separated 52 yearss. On this path, at least one cargo required to be completed by another ship which could be the ship on Ponda district attorney Madeira path. . If 52 yearss round ocean trip seafaring is to be considered with one ship, it will take about 395 yearss which is beyond the contracted period. Initially, one ship can get down the lading work on this path and subsequently, can be joined by ship which will run on the Ponda district attorney Madeira path. Entire 2 ships will be required for completion of needed tunnage of Fe ore and contract. Undertaking 5 Sum up the bearer ‘s contractual duties in respects of: A A A A a ) Requirements for ships on the contract A A A A B ) Nominating ships for each cargo A A A A degree Celsius ) Keeping the loading ballad can schedule and effects for non A A A A vitamin D ) Delays and divergences en path A A A A vitamin E ) Presentment on reaching at burden and discharge ports. This is contract issued by General board of directors of ISDEMIR for pellets, ball and all right Fe ore. Duration of the contract is clearly mentioned in the contract. Quantity tunnage allowance is given as A ±10 % to be considered for reasoning the contract between ISDEMIR and Carrier. There are several issue which may impact the services over the period of clip. It may be type of vas, cargo, punishment, cargo rate, payment, and 3rd party engagement, cancellation of contract, force majeure, and public presentation bond. This issue can be discussed in summarized signifier as below: Requirement for ships on the contract: Carrier has to utilize the ship which he enlisted in his offer or any change should be done with permission of ISDEMIR and marketer. If ship is of foreign flag so it will requires blessing of Import section. Ship should non be of south Cyprus flag in any instance. Ship has to be with clean holds and ready for lading in all facets. Ship ‘s lading clasp hatches should be certified for H2O stringency by categorization of society. Vessel should hold P A ; I club insurance to cover the charter period. Concluding demand for ship is that it should hold category throughout the contractual period certified by categorization of society. Nominating ship for each cargo Nomination of vessel shall take topographic point 20 yearss prior to commencement day of the month of lading laycan. In failure to make so ISDEMIR has wholly right to impact the conveyance on the footing of name and history of bearer. All the right to sing cancellation of day of the month of ballad yearss is reserved by ISDEMIR, Carrier has agreed to revised ballad yearss. Loading laycan agenda has to be agreed by three party ISDEMIR, marketer and bearer. Loading laycan agreed upon by ISDEMIR and bearer before contract should non divert. However, if bearer request change of lading laycan so ISDEMIR will hold all right to accept or reject it. It will be treated as without lading laycan even if it is approved by ISDEMIR. The full demurrage claim by marketer which may originate due to change in lading laycan agenda shall be borne bearer. If ISDEMIR rejects the change so bearer has to follow original laycan otherwise it may take heavy punishment, cancellation of contract. It is discussed in following subdivision. Keeping the loading laycan agenda and effects for non Loading laycan factor is really of import in this contract as it is involved with keeping agenda, change of vas, or any hold which may impact agenda of peculiar vas. Any hold which is caused by vas without informing ISDEMIR may ensue in terrible punishment or expiration of contract. All the losingss, amendss or any claim by marketer should be borne by bearer under this status irrespective of original laycan. If the burden laycan is affected except the force majeure, bearer will be apt to pay USD $ 3,000 for each twenty-four hours up to 5 yearss, from 5th twenty-four hours onwards he will pay US $ 6,000 per twenty-four hours. If the hold period exceeds 15 yearss ISDEMIR has right to call off the contract. ISDEMIR has the right to acquire the same conveyance trade done by another ship-owner/charterer. If loading laycan agenda is effected by force majeure event so vas will non invalidate any liabilities due to this. Any hold should non transcend more than 15 yearss otherwise ISDEMIR wil l hold all right and same trade may be fulfilled by same bearer or another ship-owner/charterer. Any hold occurred should be approved by ISDEMIR and invariably reported to them otherwise once more bearer will be apt for all losingss, amendss and claims. Delaies and divergences en path Any hold which will happen during the contract period excepting force majeure event apt for punishment if it is non approved by ISDEMIR. Carrier should do certain that any alteration in lading laycan reported to ISDEMIR punctually approved. In any instance hold period should non transcend 15 yearss if this happens ISDEMIR will hold all right to take any action which they think appropriate. If the hold occurred at lading port bearer shall be apt to pay US $ 5,000 per twenty-four hours and US $ 10,000 per twenty-four hours after 10th twenty-four hours. In the contract under General term subdivision 12 it is clearly mentioned that divergence from direct path should non happen except for the fuel replenishment or force majeure without ISDEMIR blessing. Once vas is loaded it should direct canvas to droping port without naming any port. Presentment of reaching at burden and discharge ports Carrier or shipmaster has to give the definite ETA and tunnage to be loaded. Vessel geting at lading port should give the verification to ISDEMIR, marketer of 10 yearss, 7days, 48 hour, 24 hour prior reaching to lading port. In instance of dispatching port it has to follow same process that is inform marketer and ISDEMIR, sum loaded unequivocal ETA for ISDEMIR port prior 10 yearss, 7days,48 hour and 24 hour. All the presentment or preparedness at burden port should be received during weekdays Monday-Friday between 08:00 to 17:00 hour and on Saturday between 09:00 to 13:00 hours. Any notice after 13:00 hours on Saturday shall be count as 08:00 hours of following on the job twenty-four hours. Notice of preparedness can be tendered mundane between 08:00 to 17:00 hours and any notice after this clip will considered at 08:00 hours of following twenty-four hours. Laytime will be counted after 24 hours of tendering and credence of the notice of preparedness. Undertaking 6 Sum up your reserve sing costs and gross, finishing the cargos to agenda and the suitableness of the ships for the COA. Recommend, with ground, whether the company should or should non subject a command for this contract, based on current cargo market conditions and any other relevant considerations. The contract invites freight offers $ 15 per metric ton ( antique Ponda da Madeira ) and $ 20 per metric ton ( ex Dampier ) for the 810,000 and 940,000 tunnage of Fe ore severally. In the ocean trip appraisal cost per metric ton for antique pool district attorney Madeira and ex Dampier comes $ 10.57 and $ 16.65 severally ( delight see the excel sheet ) . Gross ocean trip excess for antique Ponda district attorney Madeira path is $ 748,623 and gross day-to-day excess is $ 16,983 per twenty-four hours whereas Gross ocean trip excess on ex Dampier path is $ 644,958 and gross day-to-day excess is $ 12,412 per twenty-four hours. Now, if Net ocean trip excess to be discussed on ex Ponda district attorney Madeira path once more it gives really sound figure with $ 484,138 while on ex Dampier path it is $ 333,175.The net day-to-day excess on antique Ponda district attorney Madeira path is $ 10,983 per twenty-four hours and on the ex Dampier path it is $ 6,412 per twenty-four hours ( delight s ee excel sheet ) Here, this is clear that antique Ponda district attorney Madeira path is more profitable asnet day-to-day excess on this path higher than ex Dampier path. Ex Ponda district attorney Madeira path more money generating and can be easy completed with every bit spaced seafaring over the contract period. Cargos required on the both the path ex Ponda district attorney Madeira and ex Dampier path are 7 and 8. On the ex Ponda district attorney Madeira path it will take 295 yearss with 44 yearss every bit spaced sailing which can be easy fulfilled. On the other manus, on the ex Dampier path it will take 395 yearss complete the contract with one ship. So, it is required to hold one cargo acquire done with another ship. This could be the ship which runs on ex Ponda da path. The ship which will run on the ex Ponda district attorney Madeira path will hold adequate clip to finish the needed tunnage of Fe ore hence can be easy do one cargo on the ex Dampier path. Capsize ship will be most suited for this contract as they can easy raise the over 100,000 metric tons of lading. Capsize ship How to cite Analysing A Contract Of Affreightment Engineering Essay, Essay examples

Keeping FIT Through Gym

Question: Discuss about the Keeping FIT Through Gym. Answer: Introduction The issue of weight status and body image perceptions has for a long time shaped the societys attitude and view of particular people. Recent developments have created a community that largely appreciates the importance of keeping fit through constant exercises. Consequently, most people have enrolled for gym sessions in a bid to help stay strong and prevent illnesses and disorders associated with unfit bodies. In this regard, medical aspects such as the BMI have been taken seriously by people who wish to live up to the standards and perceptions of the community at large. Technology has played a big role in the exercising program through inventions of machines and equipment that help keep track of performance records and health situations of the individuals (Brown and Graham 2008). Nevertheless, the aspect of sexual orientation also comes at play and has been largely used as a focus point towards certain behaviors witnessed in the gym. Thus, it is important to understand the concept o f keeping fit through analyzing and evaluating attitudes and perceptions of the society at large. Individual body satisfaction An individuals body satisfaction is usually reliant on various aspects such as their sexuality, gender and narcissism. Studies have shown that gay men tend to focus on improving their appearance and in most cases, are less satisfied with their bodies as compared to straight men. Consequently, they spend more time in the gym to enhance their outward appearance and their perception of each other. However, straight men were revealed to focus less on their appearances and tend to work out basically for fun. Brown and Graham (2008) explain that the new generation of models has enhanced men to seriously take the subject of body consciousness. The authors conducted studies with body satisfaction, narcissism and gender orientation as the main variables. The studies were based on proven hypotheses which explained the high femininity scores of gay gym men as compared to their straight counterparts. Moreover, these men would also score lower with regard to their body satisfaction since they are driven by the urge to be perfect. They tend to have little appreciation for their bodies and, hence, strive to make it perfect as they wish (Oakes et al. 2015). The study explained narcissism among the gym males through considering authority, self absorption, superiority and entitlement. These personal styles would be measured on a narcissistic personality inventory and would be used to quantify the effects of the variable (Cunningham et al. 2014). The study, consequently, realized that gay gym men are mostly affected by opinions, attitudes and perceptions of the society. Additionally, the group tend to have less appreciation of their natural bodies and, therefore, work extra hard in their work out sessions. They aim to have narcissistic comments such as I am better than others in order to be easily appreciated. However, their straight counterparts engaged in the work out sessions mostly for fun. Even though the societys perceptions have an effect on their behavior in the gym, it is not as severe as the one witnessed by their gay counterparts. They also tend to appreciate their natural bodies. The adolescent stage The adolescent stage is an important cycle in the growth of an individual. It is at this stage that an individual begins to witness significant changes in their body resulting in different reactions from the teenagers. In most cases, they usually exhibit little appreciation and regard for their whole body system resulting in most of them subscribing to gym membership. Moreover, the stage also enhances peer pressure and the desire to be like certain individuals in the society at a given time. There is, hence, need to properly care for the population and see to it that the effect does not affect the teenagers. During the stage, girls may be faced with weight issues while the boys desire to develop abs and a particular physical stature. The society encourages this through the media, in particular, which continues to advertise the perceived perfect bodies associated with models. Hormonal growth in the body system may bring about increased eating behaviors amongst the teenagers resulting in weight gain. The problem may be made worse as the teens are usually faced with cases of ridicule by the community members and their peers. The increase in weight is also accompanied by physical inactivity, therefore, making the individual prone to various diseases and illnesses. The teenagers need to be reminded of the need to engage in healthy exercise activities as well as trying to keep up with the society standards and expectations. Nevertheless, they also need to be mindful of their health and wellbeing while taking into consideration the overall impacts of their behaviors (Dragan 2013). The hormonal changes witnessed should be carefully regulated to reduce the impact and effect they have on the behavior of the teens. Ultimately, self control should be exercised in the gym when countering the aspect. The elderly people in the gym In the course of fitness and intense work out sessions, the elderly have not been left behind and have been seen to be actively involved in the programs. They, however, depict different characteristics and require specialized observations when undergoing the sessions. It is important that the elderly people master the techniques and complexities of the gym equipment to enhance their full capacity. Technology, in particular, has been difficult for them to master especially with the recent development of smart gyms. The problem has made it difficult for the elderly to completely take advantage of the equipment. Companies manufacturing the machines have also taken little consideration of the needs and wants expressed by these people. Consequently, it creates the need to come up with proper measures which suggests a more nuanced concept of mastery as a way to address the challenges in designing for elderly users. Culen et al. (2013) explain the aspects of a smart gym with regard to consideration of the impacts and effects they have to the elderly people in the society. The changing demographic development with an increasing elderly population has spurred technological development aimed at technical support for elderly people living longer at home independently (Culen et al. 2013). Developments have been made towards the enhancement of smart gyms at homes and even in the social gatherings. In Norway, for instance, the houses have been fitted with sensors responding to fire, water, light as well as temperature changes. Additionally, the elderly people are provided with tablets which keep track of appointments with the gym instructors. It also allows them to maintain a particular diet which helps in their overall improvement and enhancements of workout sessions. Thus, it is important for other gyms to take into consideration the need for such equipment. It is vital that the elderly people gain access to these services and to allow them to keep fit through work out sessions (Flint and Reale 2016). Moreover, there can also be the introduction of smart houses which can be made available for leasing to allow the elderly in the society access to better methods of keeping fit. Importance of gym membership Gym membership is another important aspect in enhancing the quality of services received by the members. The instructor should try to ensure that there is consistency in the members and the overall creation and maintenance of a rapport between them. The members should be encouraged to develop interpersonal skills that help in their daily interactions. (Leeman and Ong 2008) explain that to maintain current gym members, the operator needs to capitalize on attitudes which favor gym membership. This is according to the theory of reasoned action which focuses on a persons intention to behave in a certain way. In this regard, a person may have a particular intention to behave in a given way especially when in a restricted setting but may not actually go through with it. Thus, their attitudes as well as subjective norms of influential people in the setting need to be analyzed to be able to predict the actual behavior. The attitude of the gym member will depend on their evaluation of a belief as well as the particular strength it draws. The operator needs to make the members understand the belief of working towards a healthy body and mental system. This will be through enforcing the belief of a fit body enhanced through work outs. Additionally, it is also imperative that a sense of continuity is exercised by the members to ensure a continued rapport. This can also be ensured by engaging in team building activities before beginning the particular sessions. The strength of the belief should be reiterated by the gym operator and ensure that the members show utmost consideration for it. A greater strength of the belief will make the people easily believe the concepts and enhance their commitments (Leeman and Ong 2008). The subjective norm has the normative belief which is what one thinks of the societys expectations as well as their motivation to comply. Ultimately, it is the motivation which will deci de the achievement of the member. The operator should try to enhance this motivation through constantly reminding the members of their gym goals and objectives. The goals need to be SMART to allow their easy and considerable achievement. The theory of planned behavior also applies in the given situation to assist in the continued participation of the member. It helps the operator easily predict the behavior of the member and try to enhance and integrate it with the overall achievements exhibited by the gym (Leifman et al. 2011). The theory explains that intention is influenced by how difficult the task is perceived to be and whether the person expects to successfully complete the behavior. This should be taken seriously by the operator to allow the members understand the importance of engaging in activities designed for their wellbeing as well as their physical and mental stature. Dealing with temptations in the gym In the course of one exercising in the gym, the member is bound to face various temptations that inhibit their full concentrations. Such temptations may be in form of their smart phones or unhealthy foods in the area. It is, therefore, important that the members take up various precautionary methods which make them easily deal with the temptations faced in the gym room. Concentration needs to be at optimum level to allow them to achieve their overall gym objectives in the particular period (Vartanian and Lovak 2015). The operator also needs to enhance rules and regulations that will make it easy for the members to overcome the temptations. Self control is an important attribute in the gym and needs to be properly exercised by the members. The trait should be gradually introduced in the system to allow the psychological aspect associated with it to be properly integrated. The trait takes effect on the mind of the individual and needs to be clearly controlled by the member and the operator (Kaushal and Rhodes 2015). The rules set in the gym, additionally, should not be strict that would lead to a controlled system. Studies have shown that such a scenario has the possibility to backfire on the members attitude and perception of the system as a whole (Mor et al. 2015). Milkman et al. (2013) explain that the members with a particular urge to achieve the goal and objective are more likely to overcome the temptations. Moreover, the members who accept their lack of self control can be easily helped and ensure they are successful. The members need to be walked through the whole process of self control and the need to properly focus on their overall goal and objective as well as reiterating their commitment to the gym. Indeed, past research has demonstrated that people value mechanisms that prevent their future selves from making unwise decisions such as procrastinating, thus, any move to help in the current situation is greatly appreciated and valued by the members (Voelker et al. 2015). The operator, therefore, can try to engage in productive behavior that would help the members subsequently engage in productive behavior at all times. Other ways can be used to curb the problem instead of making the offender pay or punish them. Moreover, temptation bundling may be particularly effective if complementarities exist between a temptation item and the healthy behavior it is bundled with (Milkman et al. 2013). Thus, the members can be encouraged to listen to music while exercising to help enhance their mood. Barriers to work out sessions However, there can be various barriers which can affect the overall commitment of an individual to the whole work out exercise. In the case of overweight people and those with obesity, the issue of stigma can be a problem and possibly affect their determination or commitment towards a given exercise action (Ingledew et al. 2009). In the current society, such individuals are usually faced with problems and mockery due to their current status and the community in which they belong in. They are faced with ridicule in schools, employment areas and even in their particular romantic relationships. This piles pressure on the numerous health problems and risks they face such as the type 2 diabetes and heart disease. The societys involvement in the aspect may cause the individual to develop stressful behaviors and possibly engage in overeating and even drug and alcohol abuse. In some cases, it may even be difficult for the people to engage in communal activities as they fear being judged and ridiculed by the people involved. Their physical presence and nature may tend to reduce over time and lead to cases of solitude and loneliness. Children in schools, for instance, become reluctant to engage in physical activities at school because of teasing that they might experience due to their weight. Adults may tend to go for work out sessions and enroll in gyms to ensure that they deal with the problem of overweight and obesity. Research and studies have shown that those who have faced problems of stigmatization in the past tend to put in extra effort when in the gym. The motivating factor which is a desire to overcome the stigma and ridicule in the society causes them to be actively involved in the duties and ultimately make them achieve their goal and objective. The aspect, therefore, becomes a blessing in disguise to their achievement. The internal attitude of the affected individual is also important as it will help dictate the dietary behaviors and commitment of the particular individual (Schrider 2016). It will also help dictate how the affected people will behave towards the society as a whole. Conclusion Ultimately, the issue of gym sessions and work out programs lies with an individual. It is, nevertheless, important that the individual engages in proper healthy behavior through looking at specific aspects affecting them as well as the societys view on the issue. The perception and attitude of the society is important in the issue since they determine the individuals behavior in the aspects. However, the role of the society should not be overestimated and made a basis for decision. The community as a whole needs to be actively involved through the reduction of possible cases of stigma. Such people need to be encouraged to take up active sessions to make it easy for them to fit in the society. References Brown, J. and Graham, D., 2008. Body satisfaction in gym-active males: An exploration of sexuality, gender, and narcissism. Sex Roles, 59(1-2), pp.94-106. Culn, A.L., Finken, S. and Bratteteig, T., 2013. Design and interaction in a smart gym:cognitive and bodily mastering. In Human Factors in Computing and Informatics (pp. 609-616). Springer Berlin Heidelberg. Cunningham, G.B. and Melton, E.N., 2014. Signals and cues: LGBT inclusive advertising and consumer attraction. Sport Marketing Quarterly, 23(1), p.37. Dr?gan, A.A., 2013. Segmenting and Profiling Fitness Club Customers: A Case study. Review of Management and Economic Engineering, 12(1). Flint, S.W. and Reale, S., 2016. Weight stigma in frequent exercisers: Overt, demeaning and condescending. Journal of Health Psychology, p.1359105316656232. Kaushal, N. and Rhodes, R.E., 2015. Exercise habit formation in new gym members: a longitudinal study.Journal of behavioral medicine,38(4), pp.652-663. Ingledew, D.K., Markland, D. and Ferguson, E., 2009. Three levels of exercise motivation. Applied Psychology: Health and Well?Being, 1(3), pp.336-355. Leeman, O. and Ong, J.S., 2008. Lost and Found Again: Subjective Norm in Gym Membership. DLSU Business and Economics Review, 18(1). Leifman, H., Rehnman, C., Sjblom, E. and Holgersson, S., 2011. Anabolic androgenic steroidsuse and correlates among gym usersan assessment study using questionnaires and observations at gyms in the Stockholm region.International journal of environmental research and public health,8(7), pp.2656-2674. Milkman, K.L., Minson, J.A. and Volpp, K.G., 2013. Holding the Hunger Games hostage at the gym: An evaluation of temptation bundling. Management science, 60(2), pp.283-299. Mor, Z., Parfionov, K., Davidovitch, N. and Grotto, I., 2014. Gym exercising patterns, lifestyle and high-risk sexual behaviour in men who have sex with men and in heterosexual men. BMJ open, 4(11), p.e005205. Oakes, K., Siek, K.A. and MacLeod, H., 2015, May. Musclememory: identifying the scope of wearable technology in high intensity exercise communities. In Proceedings of the 9th International Conference on Pervasive Computing Technologies for Healthcare (pp. 193-200). ICST (Institute for Computer Sciences, Social-Informatics and Telecommunications Engineering). Schrider, L., 2016. Anti-Fat Attitudes and Weight Bias Internalization: An Investigation of How BMI Impacts Perceptions, Opinions and Attitudes. Vartanian, L.R. and Novak, S.A., 2011. Internalized societal attitudes moderate the impact of weight stigma on avoidance of exercise. Obesity, 19(4), pp.757-762. Voelker, D.K., Reel, J.J. and Greenleaf, C., 2015. Weight status and body image perceptions in adolescents: current perspectives. Adolescent health, medicine and therapeutics, 6, p.149.

Contingent Liabilities in Audit and Assurance

Question: Discuss about the Contingent Liabilities in Audit and Assurance. Answer: Introduction: As per Section 240 of the APES 110 Code of Ethics for Professional Accountants, accepting of commission or such other fees creates a self-interest threat to objectivity and professionalism as well. The auditor in order to ensure that accepting commission due to referral is under the professional ethics, he should ensure that the client is made aware in writing about such an arrangement, how the fees is being calculated and the identification of the dealers and such other third parties (APESB 2010). In the said case, it is a violation of the ethical code if the same is not informed to the client by Peter Harmon about the 10% commission that he is entitled to receive from Computer Services Limited. He should give the said intimation in writing. Further since it is not related to the Assurance Engagement the said arrangement does not create any self-interest threat. David Smith had referred clients to Allied Insurance without letting them know. The said act was in violation of the Accountants Code of Ethics. Until and unless it is the requirement of the law, a professional has no right to disclose the information about the clients to any third party without the permission of the client. Disclosing of information about the client for the personal benefit of the professional or a third party should not be done without the prior consent of the client (ethicsboard, 2012). Thus in the said scenario, David Smith should have taken permission from all his clients before disclosing the data to Allied Insurance. The said situation is unacceptable and is in violation of the independence of an auditor as per APES 110. An auditor should ensure that the input of data of the client should not be done by the members who will be involved in the audit of the accounts of the clients since it defeats the very purpose of independence of an auditor. However the same can be done only after obtaining permission from the client about the same and even after the permission is obtained in writing the auditor should ensure that the work is overviewed by the other independent member of the audit firm. Thus the staff of the audit section can assist in the input of the data of the audit clients and also be involved in the process of audit but only after due permission. If not then the same would be in contradiction to the code of ethics. Lastly the audit firm should get the work done by the auditor reviewed. As per Section 250 of APES 110, whenever an auditor or such other professional seeks new task via advertising or such other form of marketing, then there may be a situation of conflict with the essential principles. Thus while conducting such a marketing, he or she should not bring disrespect to the profession or such other harm to the reputation of the profession. He should not make comparisons with the work performed by others. Thus in the said scenario Barry has been sending her firms literature on a monthly basis with regards the management capabilities that their firm possesses in order to obtain the said work that William has outsourced to somebody else. The same is being done in an unwanted manner which brings disrepute to the said profession. Thus as per Section 250, Barry should not do such an act without the permission of the client. As per Section 290.146 of the APES 110, if a partner or employee of the audit firm acts as a director or officer of the same company then it tantamount to creating a self interest threat and self review threat. The threat could be to such a level that it would be difficult for the company to safeguard itself from any issues. Even if the director would be in a honorary position yet the same could create a significant threat on the audit engagement. Thus if Katrina NG is to act as a director also then she would have to resign from the audit firm. In the said scenario Peter Beattie is performing various other non-audit services as well along with the audit services to the same client. This generally poses a threat to independence, objectivity and integrity as well. First and foremost, Peter should resign from the services as an auditor if he is to perform the other non-audit services of the same client. Secondly if he is to perform both the services, then as per the provisions of the Combined Code of corporate governance, the audit committee which is a representative to the owners of the company should conduct a regular vigilance of the non-audit services. The audit committee should be convinced of the fact that the independence and objectivity of the auditor is maintained and the same is not compromised(icaew.com, 2012). Further Peter should ensure that whenever the owners want they can have an access to the non-audit services being performed by the auditors. In the said situation there has been a violation of the Accountants Code of Ethics. An auditor cannot solicit work via advertisements which are colourful, containing details of its staffs and showing comparisons with other auditors as well. Also mentioning thins such as help clients gets higher tax deductions than all others in the district is also unethical and against the code of ethics. They can give advertisement in the journals and newspapers of the respective institutes for seeking work. Further as per Section 250 of the APES 110, the same also entails to a threat to the compliance with the fundamental principles as well. A self interest threat is said to arise if the professional work is marketed and advertised in a manner which is not in line with the principles. It would also bring disrespect to the profession if the member of the institute or a professional makes exaggerated claims or unsubstantiated comparisons with the work of other members and professionals (cpaaustralia .com, 2014). As per Section 191 of the AICPAs Code of Conduct, the auditor is entitled to continue to perform the audit of the current year if the previous years fees is unpaid but is not liable to issue the report until and unless the previous dues are cleared. Thus in the present scenario, David Cheadle has not violated the Accountants Code of Ethics by starting the audit of the current year without receiving the dues for the last year (cpa-scribo.com., 2012). However the auditor should ensure that he does not issue the audit report until and unless Nestree Limited clears off all his dues. The main issue with debtors ledger is whether the balance shown in the books of the client is correct and in confirmation with the said customer or not. Confirmation is often obtained by the auditor from the customers so as to reassure oneself about the accuracy of the amount reflected in the clients statements. More importantly, the customer confirmation of major customers is a must. However sending or asking for a confirmation is not compulsory and is purely a decision of the professional whether to ask for the same or not depending upon the experience of the auditor with the client. Mainly an auditor needs to satisfy himself with three main things i.e. the transactions are authentic, the balance is correct and provisioning are correctly done for the amount which seem to be uncollectable. But in case the confirmations could not be obtained by the auditor he can adopt alternative methods so as to gain necessary evidences to the sanctity of the customers balances (PCOAB, 1998). Thus in the present scenario the auditor will not give any adverse opinion since even if he could not obtain confirmations from the major clients, he was able to satisfy himself by adopting various other alternative methodologies to confirm the balances of the major customers. Thus he would give a positive opinion about the balance of the customers accounts in the clients financial statements that they reflect a true and fair view. As per ASA 200, an auditor should conduct an audit of the financial statements of a company or a firm independently. It is there duty to conduct audit of the financial statements, especially those items which make up to more than 5% of the total expenses or the assets and liabilities. Further if they find any area of suspicion then they has full authority to probe into that area also. Thus they are to give a positive opinion on the financial statements of a firm only after obtaining reasonable assurance of the fact that the statement of accounts is free from any material misstatement. However in the said scenario the opinion stated by the auditor will be adverse. Simply because the property plant and equipment contribute to 20% of the total assets of the firm and also is a revenue generating asset and the client is not allowing the auditor to observe the said asset physically. Further to this the auditor would need to check the asset for impairment and if there has been any additions . Also if any additions have taken place then they need to check whether these additions are accounted correctly and the assets are not recorded incorrectly in the financial statements of the firm (auasb.gov.au., 2015). However since the client is not allowing for the same, the auditor can try for other alternatives to satisfy himself before giving his opinion on the same. If he is still not satisfied then the auditor should give an adverse opinion with regards the restrictions imposed on them by the client and how their independence in the conduct of their professional work was hampered due to the same. This would also safeguard them from any kind of legal implications from the institute in case of any bankruptcy of the client. If there is a contingent liability present then the same becomes a very important item for audit for the auditors. Auditors are required to apply recognition, measurement and disclosure criteria as per the accounting standards codification. The disclosure of contingent liability therefore becomes very important as these are such future expenditure which might occur in future and have a significant impact on the financials of the company. Thus there disclosure would make the shareholders and other readers of the financial statement aware of such an expectation. Further the audit of the contingent liabilities is also important as it is there report which is relied and trusted by the outsiders. They should be vigilant over the undisclosed contingent liabilities and take necessary steps to correct the said errors and mistakes and thus disclose the data (Ross, 2015). Therefore even if the management is not of the opinion of disclosing the same, the auditor should ensure that the same becomes a part of the notes to the financial statements. If the management does not permit for the same then the auditor should give an adverse opinion about the same. Even if a significant proportion of sales is in cash, the company or the firm should have maintained adequate records of the same. Without the same it becomes difficult for the accounts to get audited. Since the auditor cannot conduct any kind of audit test to assure about the sanctity of the transactions, he is to give an adverse opinion stating that the audit test could not be conducted in its true sense and hence no opinion can be formed about the performance of the company. Therefore the opinion is as such not adverse but neutral. Therefore in the present scenario the retailers accounts cannot be audited. While taking up audit of a new client, the auditor should verify the opening balances. If the client is not giving the same and the auditor seems to be satisfied that there is no material misstatement even then he should give an adverse opinion that he could not check the opening balances since the same was not made available by the client. Every company and firm of Australia should prepare their accounts as per the Australian Accounting Standards unless otherwise for some exceptions stated in the standards. However in the said case the auditor should highlight the said issue to the client and request him to prepare the same as per the accounting standards. Even then if the client does not agree to, then he should give an adverse opinion and state the fact that the accounts are not prepared as per the Australian Accounting Standards. In the particular scenario the auditor should ask the client to value its inventory as per the stated method in the accounting standard before auditing the said inventory. However if the client does not agree to then he should mention the same in the report and thus give a negative opinion. In the said scenario since the auditor is satisfied that the there is no material misstatement as on the date of audit and that the company had no issues with regards the going concern for the year under audit, yet should ask the client to prepare the accounts on cash basis since as on the date of audit the going concern was questionable. Thus the auditor should give an adverse opinion with this regards. References: APESB, (2010), APES 110 Code of Ethics for Professional Accountants, Available at https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf (Accessed 10th January 2017) auasb.gov.au., (2015), Auditing Standard ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with the Australian Auditing Standards, Available at https://www.auasb.gov.au/admin/file/content102/c3/ASA_200_Compiled_2015.pdf (Accessed 10th January 2017) cpaaustralia.com., (2014), An Overview of APES 110 Code of Ethics for Professional Accountants, Available at https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/ethics/an-overview-of-apes-110-code-of-ethics.pdf (Accessed 10th January 2017) cpa-scribo.com., (2012), CPA Independence When Prior Year Fees Have Not been Paid, Available at https://cpa-scribo.com/cpa-independence-when-prior-year-fees-have-not-been-paid/ (Accessed 10th January 2017) ethicsboard.org., (2012), Revised Code of Ethics Completed, Available at https://www.ethicsboard.org/projects/revised-code-ethics-completed (Accessed 10th January 2017) icaew.com., (2012), The provision of non-audit services to audit client, Available at https://www.icaew.com/en/technical/ethics/auditor-independence/provision-of-non-audit-services-to-audit-clients (Accessed 10th January 2017) PCOAB, (1998), AU Section 330, Available at https://pcaobus.org/Standards/Auditing/pages/au330.aspx (Accessed 10th January 2017) Ross, S., (2015), How important are contingent liabilities in an audit?, Available at https://www.investopedia.com/ask/answers/052215/how-important-are-contingent-liabilities-audit.asp (Accessed 10th January 2017)