Can Sea Water Generate Usable Energy Environmental Sciences Essay

AbstractionAlternatively of following the conventional fuel oriented power coevals methods and dispersing its heat into environment, we evaporate saline H2O into steam and utilize its energy to bring forth power. Using this strategy would do sea H2O useable in power coevals which at the minute is merely being used for chilling intents in the power workss. The steam used for bring forthing electricity is finally collected, condensed and used for drinkable intents. The proposed strategy may be seen as Steam Power Generation with extra characteristic of desalinization. We set up an experimental trial bed in order to cipher the electric power available utilizing this strategy. To guarantee safety for human ingestion, we besides perform chemical trials on the desalinated H2O to see whether it is fit to be used for imbibing and agricultural intents. Our decisions are based on existent experiments and research lab trials ; processs outlined here may be used at larger graduated table for mor e in-depth analyses. We besides highlight future extensions and alterations in this work. Keywords: DC Shunt Generator, Desalination, Measurement, Power Generation, Thermal PlantsIntroductionMost of the Earth ‘s H2O is either belowground or in ocean. In both instances the high composing of different salts and minerals present in the H2O makes it useless for human public-service corporations. Merely 1 % of the Earth ‘s H2O exists in lakes, pools, or in any other soft H2O beginning, which is non sufficient for 1000000s of human existences. Human presently use 18 % of the accessible H2O every twelvemonth [ 1 ] . This calls for doing usage of other beginnings of H2O, for case sea H2O, which is available in copiousness. Before utilizing sea H2O, nevertheless, its salt content needs to be removed. The remotion of salt from sea H2O, called Desalination, occurs of course at ocean ‘s surface. The Sun evaporates saline H2O from the huge seas and oceans therefore giving rise to â€Å" Natural Desalination † [ 2 ] . These bluess occupy a cloudy construction w hich consequences in the purest signifier of H2O – â€Å" rain H2O † . Apart from natural desalinization, there are two thermic desalinization procedures used worldwide viz. â€Å" Multi Effect Desalination † ( MED ) and â€Å" Multi Stage Flash Distillation † ( MSF ) [ 3 ] . In both of the mentioned engineerings, saltwater is evaporated and so condensed to get fresh H2O, though the procedures involved are rather different in each of them. Pakistan is blessed with more than 1000km long seashore line [ 4 ] . Rational use of this H2O resource is polar for the upheaval of an agricultural state like Pakistan. Sea H2O, nevertheless, has built-in job of holding salts and other minerals which need to be removed before doing it useable for drinkable and agricultural intents. Not merely in agribusiness, H2O play an of import function in carry throughing the power demands of the state. Country relies significantly on Thermal Power Generation, which burns fuel to heat H2O in the boilers for bring forthing electricity. Karachi Electric Supply Corporation ( KESC ) has 1756MW installed capacity for Thermal Power Generation [ 5 ] . Despite holding a big reservoir of sea H2O, its application in both agribusiness and power sectors of the state is impossible without taking its inherently dissolved salts and minerals. Desalination, although can give important benefits, brings considerable environmental harm because of its terminal merchandises. Some conservationists have claimed that the residuary by-product after desalinization with high salt concentration is a large Marine pollutant when thrown back into the sea at high temperatures [ 6 ] . On the other manus, desalinization has obvious cost benefits. Desalination might go even more economically feasible if renewable energy is used to heat the sea H2O alternatively of firing coal, oil or other fuels. The thought of utilizing renewable energy for desalinization is already in pattern at Perth Desalination Plant, which is partly powered by air current energy [ 7 ] . In an effort to foreground the possibility of utilizing desalinated H2O for power coevals before condensation, in this paper introduces a strategy to desalt sea H2O by heating it in boilers and to utilize the kinetic energy of steam to bring forth electricity. The proposed thought will non merely do sea H2O useable for agricultural activities but will besides bring forth considerable sums of electric power, which we need most desperately during the on-going power crisis [ 8 ] . In this paper, we are peculiarly interested in measuring the sum of electricity which can be generated utilizing the proposed set up and its impact on the chemical belongingss of H2O. It is deserving adverting that we are interested in the alterations in H2O belongingss caused by heating the sea H2O ; we ignore the alterations brought approximately due to the hit of H2O with the turbine blades. Rest of the paper is organized as follows. Proposed conventional and experimental set up is detailed in subdivision 2. Power generated following the proposed strategy is evaluated in subdivision 3. Consequences from chemical trials done on the condensed H2O are given in subdivision 4 and decisions are drawn in subdivision 5. Mentions are given at the terminal of the paper followed by the appendix incorporating the chemical trial study on the condensed H2O.PROPOSED SCHEMATIC AND EXPERIMENTAL SET UPAs mentioned earlier, the thought being evaluated in this paper is to boil sea H2O to acquire rid of its salt contents and utilize the kinetic energy of the ensuing steam to bring forth electric power. It can be seen from the proposed set up shown in Figure 1 that salt H2O is heated in a boiler under decreased force per unit area. The salt contents are retained into the boiler and the generated dry steam is sent out to the reaction-type steam turbine. The steam loses its kinetic energy again st the turbine blades in the turbine doing the traveling blades to revolve. This turbine coupled with the generator acts as its premier mover and hence electricity becomes available at the generator terminuss. Upon hit with the turbine blades, dry steam becomes wet and is subsequently condensed in the capacitor. Our experimental set up has used low capacity boilers, turbines and capacitor in order to enforce that the power we generate would be the minimal available from the set up. Bigger devices can of class output better power end products when used commercially. The shaft diameter of the turbine was 2.6cm, while that of turbine was 16cm. The blade tallness was 3.8cm and the nozzle angle was 20o. These specifications are given in Table I. The electromotive force construct up equation for a DC Generator is given in equation ( 1 ) [ 9 ] , where, P is the figure of poles, Z is the figure of music directors, I ¦ is the flux per pole, N is the figure of rotary motions per minute and a is the figure of parallel waies and Vg is the mean electromotive force built in the generator. Table 1: Specifications of equipment used in the proposed apparatus Volume of boiler 5lit Turbine type Chemical reaction Turbine Turbine diameter 16cm Turbine shaft diameter 2.6cm Turbine blade tallness 3.8cm Nozzle angle 20o Generator DC Shunt Generator Picture1 Figures: Proposed apparatus for desalinization and power coevals aˆÂ ¦ ( 1 )AVAILABLE TERMINAL VOLTAGE FROM THE PROPOSED SET UPIn this subdivision, we report our observations recorded from the set up discussed in subdivision 2. As has been mentioned antecedently, our primary involvement is in measuring the power generated from this set up, which basically depends on the rotary motions per minute of the turbine caused by the steam. Our observations suggest that the extremum revolutions per minute reached utilizing this set up is around 700rpm while mean value remained to be about 450rpm. Following, we evaluate the electromotive force generated by 450rpm in a typical DC Generator. Note that similar computations can be made for a synchronal generator. These observations are recorded in Table 2. Table 2: Observations on revolutions per minute and end product terminal electromotive force from the proposed apparatus Peak revolutions per minute 700 Average revolutions per minute 450 Terminal Voltage ( peak revolutions per minute ) 441V Terminal Voltage ( avg revolutions per minute ) 283.5V Mechanical Power ( peak revolutions per minute ) 24W Mechanical Power ( avg revolutions per minute ) 6.5W Therefore, for a lap lesion ( a=p ) , 6 pole, 1260 music directors, DC generator holding flux per pole of 0.03web used in our set up will bring forth about 283.5V mean electromotive force ( at 450rpm ) and 441V ( at 700 revolutions per minute ) . It must be noted that the dimensions of setup used in our set up is significantly little and greater electromotive forces may be achieved utilizing larger fringe.WATER TestingIn this subdivision we conduct intense chemical trials on the H2O recovered from the capacitor which had been used to revolve the turbine blades. We conduct these trials to guarantee that condensed H2O is suited to be used for imbibing and agricultural intents. In peculiar, we are interested in observing whether boiling sea H2O in a individual phase boiler has removed all unsought dissolvers. We have performed laboratory trials at Postgraduate Environmental Lab at NED University of Engineering and Technology on H2O collected in the capacitor obtained from 3 separate exp eriments. We present some of the interesting findings in the undermentioned. We attach one of the studies ( as sample ) in the appendix at the terminal of the paper. We discuss the consequences of chemical trial done on the condensed H2O in the followers. Our parametric quantities of involvement are pH value, Total Dissolved Salt ( TDS ) , Electrical Conductivity and Entire Coli-form. Obtained consequences are tabulated in Table 3. Table 3: Chemical belongingss of H2O recovered from the proposed strategy pH 7.8 Entire Dissolved Salt 5870mg/L Electrical Conduction 10.72mS/cm Entire Coli-form 0 Harmonizing to our trials, the pH value of the condensed H2O increased from 7.6 to 7.8. Condensed H2O, hence, is more basic in nature and helps forestalling wellness jeopardies due to sourness within the human organic structure. It must be noted that the pH values within the scope specified by World Health Organization [ 10 ] . This H2O will act as ordinary pat H2O when used in agricultural activities in footings of pH and will non turn out effectual in killing sources [ 11 ] . Heating the sea H2O at high temperature in our strategy is shown to significantly cut down the TDS value. The condensed H2O has merely 33 % TDS [ 12 ] compared with the original sea H2O. To be precise, TDS was found to be 5870mg/L which is classified â€Å" brackish H2O † in literature [ 13 ] . Although the salt content has non been removed wholly but writers believe carry oning similar experiments on larger graduated table can give better benefits. The electrical conduction of the condensed H2O, as given in Table 3 is found to be 10.72 mS/cm. The existent trial study ( besides given in the appendix ) suggests that electrical conduction can be well decreased by following the strategy outlined here. The ascertained value of conduction is similar to that of Divide Lake in Minnesota, United States [ 14 ] . It is interesting to observe that the H2O collected from capacitor has zero entire coli-form, which makes it ideal for drinkable intents in footings of hygiene [ 15 ] .DecisionThis paper investigates the thought of heating sea H2O at high temperatures for desalting its unsought contents and bring forthing electricity before distilling the same. Detailed proposed set up for the said thought has been given and by experimentation evaluated. It was found that around 24W of mechanical power is available across turbine blades utilizing really little graduated table research lab equipment. In order to measure the chemical alterations on sea H2O due to inordinate warming and hit with turbine blades, research lab trials were conducted on the condensed H2O. Although the condensed H2O did non turn out to be useable straight for drinkable intents, larger scale versions of similar trials might turn out utile. Still, sufficient betterment in chemical belongingss of sea H2O was observed in the trials. The chief motive for this research comes from the fact that Pakistan is blessed with a big coastal belt, which can be put to utilize in legion ways. This paper highlights one of those utilizations.

Definition of a Football Fan

Definition of a Football Fan 1st draft Football fans are by definition crazy. They behave insanely; they are insane about the past, and they are insanely loyal. If their team gives away something free, the fans rush to the stadium to get the hat or watever. Football fans just plain behave insanely. Baseball fans go similarly nuts when their favorite teams give away some attractive freebie. But football fans are even worse. Football fans freeze themselves in order to watch their favorite game. In addition, football fans decorate their houses with football-related items of every kind.When they go to a game, which they do as often as possible, the true football fans make themselves look ridiculous by decorating themselves in weird team-related ways. At the game, these fans do the â€Å"wave†more than they watch the game. Football fans love to talk about the past. They talk about William â€Å"Refrigerator† Perry’s 1985 Super Bowl touchdown as though it had happened last week. They still get all exicited about 1988’s â€Å"Fog Bowl†. They talk about John Elway’s final game as though it’s today’s news, though it happened in 1999.They think everyone should be as excited as they are about such old stories. Last of all, football fans are insanely loyal to the team of their choice. Football fans never wear their team T-shirts and warm-up jackets everywhere, even to work. Of course, if they have to dress up in business clothes, they can’t do that. Should their beloved team lose three in a row, their fans may begin to criticise their team. They still obsessively watch each game and read all the newspaper stories about it.This intense loyalty makes fans dangerous. To anyone who dares to say to a loyal fan that another team is better, or, God forbid, to anyone wandering near the home cheering section wearing the jacket of the opposite team, physical damage is a real possibility. Incidents of violence in football stadium have increased in recent years and are a matter of growing concern. Football fans really act as if they’er crazy. They behave insanely, they are crazy about the past, and they are too loyal. Final version What is a football fan?The word â€Å"fan† is an abbreviation of â€Å"fanatic†, meaning â€Å"an insane or crazy person†. In the case of football fans, the term is appropriate. They behave insanely, they are insane about the past, and they are insanely loyal. Football fans wear their officail team T-shirts and warm-up jackets to the mall, the supermarket, the classroom, and even—if the yon can get away with it—to work. If the team offers a giveaway item, the fans rush to the stadium to claim the hat or sports bag or water bottle that is being handed out that day.Baseball fans go similarly nuts when their favorite teams give away some attractive freebie. Football farns just plain behave insanely. Even the fact that fans spend the c oldest months of the year huddling on icy mental benches in places like Chicago proves it. In addition, football fans decorate their houses with football-related items of every kind. To them, team bumper stickers belong not only on car bumpers, but also on fireplace mantels and front doors. When they go to a game, which they do as often as possible, they also decorate their bodies.True football fans not only put on their team jackets and grab their pennants but also paint their heads to look like helmets or wear glow-in-the dark cheeseheads. At the game, these fans devote enormous energy to trying to get a â€Å"wave† going. Football fans are insanely fascinated by the past. They talk about William â€Å"Refrigerator† Perry’s 1985 Super Bowl touchdown as though it had happened last week. They describe the â€Å"Fog Bowl† as if dense fog blanketed yesterday’s game, not 1988’s playoff match between the philadelphia Eagles annd the Chicago Bear s.They excitedly discuss John Elway’s final gamebefore retiring. — when he won the 1999 Superbowl and received MVP honors— as if it were current news. And if you can’t mange to get excited about such ancient history, they look at you as though you were the insane one. Last of all, football fans are insanely loyal to the team of their choice, often dangerously so. Should their beloved team lose three in a row, fans may begin to react negatively as a way to hide their broken hearts.They still obbsessively watch each game and spend the entire day afterward reading and listening to the postgame commentary in newspapers, on TV sports segments, and on sports radio. Further, this intense loyaly makes fans dangerous. To anyone who dares to say to a loyal fan that another team has better players or coaches, or, God forbid, to anyone wandering near the home cheering section wearing the jacket of the opposite team, physical damage is a real possibility. Bloody noses , black wyes, and brooken bones are just some of the injuries inflicted on people cheering the wrong team hae fans are around. In 1997, one man suffered a concussion at a game in Philadelphia when Eagles fans beat him up for wearing a jacket with another team’s insignia. From February through August, footbalal fans act like any other human beings. They pay their taxes, take out the garbage, and complain aboput the high cast of living. But when September rolls around, the colors and radios go on, the record books come off the shelves, and the devotion returns. For the true football fan, another season of insanity has begun.

‘the Separation of Powers Hinders Effective Government in...

The separation of powers is a theory of government whereby political power is distributed among three branches of government; the legislature, the executive and the judiciary. The doctrine of the separation of powers embodies three basic principles; limited government, which means that the government’s power over its citizens is limited by the Bill of Rights. Secondly is the separation of personnel, meaning that no one person can hold office in separate branches of the government at the same time. And lastly, each branch of government keeps a watch over the other branches of government and in some cases can overrule it to prevent them from becoming too powerful. Neustadt (1960) wrote that rather it being a government with ‘separated†¦show more content†¦Firstly, he nominates all federal judges to the trial court, appeal court and Supreme Court. The appeal and Supreme court being the most important two. President George W. Bush made two appointments to the Supreme Court – John Roberts as chief justice in 2005, and Samuel Alito as an associate judge in 2006. By choosing justices whose judicial philosophy matches their own, presidents can hope to mould the outlook of the Court for many years after. It can be argued that the election of these should have been down to a rather more democratic public vote, as it will inevitably be the citizens who will be largely effected by the appointment of these judges. The second is the power of pardon. This is used in times of controversy. In 1974, President Ford pardoned his predecessor, President Nixon, for the crimes that he committed in the ‘Watergate affair’. On the la st day of his presidency, President Clinton pardoned 140 people, including Mark Rich, who was a notorious tax fugitive. In contrast, President George W. Bush pardoned only 189 people in 8 years. 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Essay Imperialism - 1066 Words

Imperialism Whether for economic, nationalist, or humanitarian reasons, more powerful nations have often interfered with the affairs of weaker nations. These more powerful nations, including the United States, Britain, and several European countries, have in the past exploited less fortunate ones for resources, capital, and knowledge. Yet in return countries located in South America, Africa, and Southeast Asia have gained the technology and capital that, over a period of time and development, improves their quality of life. One point of view could be that imperialism results in oppression and abuse. While this is sometimes a temporary side effect of larger nations adopting protectorates, the long term effects often†¦show more content†¦While Japan was at peace with the United States, a time called the Meiji Period caused newly learned ideas to change the Japanese government, resulting in the more industrialized and prosperous country we see today. 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The Importance Of Inclusion For Special Education

According to Idol (2006) (p.77), â€Å"inclusion is when a student with special learning and/or behavioral needs is educated full time in the general education program. The student with special education needs is attending the general school program, enrolled in age-appropriate classes 100% of the school day† (Idol, 1997, p.4). By enforcing inclusion, special education students are brought out of isolation and placed back into the general education classroom among their peers. This prepares the students for the real world by teaching them to coexist with both their classmates and teachers. They are able to develop better social and cognitive skills needed for a productive lifestyle. General education teachers are provided with support in the inclusion of teaching special education students. Their support derives from collaborative teaching programs that consist of: consulting teacher services, cooperative teaching in the classroom, supportive resource programs, and instruction al assistants (Idol, 2006) (p.78). The programs are set in place not only to assist the teacher but to ensure that the student is afforded the same educational opportunity as their counterparts. The consulting teacher is usually a special education teacher that works indirectly with the student by providing services in the teacher classroom. The student is able to sit in the classroom and follow the same assigned classwork plan but with the assistance of the consulting teacher. In some cases a cooperativeShow MoreRelatedInclusion Of Special Needs For Students With Disabilities Essay1174 Words   |  5 Pagesstructuring the education system to include students with disabilities, there has being an ongoing research topic of inclusion. 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In this essay I will be goingRead MoreEducation Is An Integral Part Of Our Lives1420 Words   |  6 PagesEducation is an integral part of our lives. We all seek education in one form or another, and at different levels. The importance of education cannot be stressed enough. Education is knowledge gained and knowledge is power. Education gives us a knowledge of the world around us and changes it into some thing better. The influence of special education focuses on individualized directions and teaching. Special education has gone from just identifying individuals with disabilities and showing themRead MoreThe Special Education System On Those With Disabilities1427 Words   |  6 Pages The special education system in the United states has drastically changed, but some are questioning where it stands; is it for the better, or for the worse? 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Cloud Computing and Business Generation †MyAssignmenthelp.com

Question: Discuss about the Cloud Computing and Business Generation. Answer: Innovation: The term innovation refers to the application of new ways and methods to do things in order to achieve expertise and efficiency. The global industries like the tourism, leisure and events are undergoing rapid innovation to achieve efficiency and sustainability. The tourism companies today use technology like cloud computing to integrate their business operations to make them more efficient. Application of innovation in TLE organization: The tourism companies today use technology like cloud computing as their focal technology to manage their complex business operations. The tourism and eventmanagement organizations today serve several customers having diverse requirements. They have to coordinate various things like destinations, accommodation, flights and cars rentals as per the requirements of the customers or travelers. Again, they have to manage customers having various needs like upper class leisure customers prefer boutique hotels while business customers like multinational companies prefer five star hotels with formal environment for their delegates. It is clear that they have to coordinate between these customers and any change in their requirements has impact on the entire booking and pricing of the company for particular customers. They are also required to communicate the changes to the parties like the accommodation owners. This business situation clearly points out that the tourism business organizations require to use technology which would enable them to coordinate between the customers and their business partners like hotels (Hashem et al. 2015). They are also required to integrate their internal process like pricing with the changing customer requirements. Moreover, they also have to avoid error of multiple entry and error of no entry while accounting of payments received from customers. Cloud enables the tourism companies to gain and share the information with the concerned parties like hotel authorities and car rental companies. The internal stakeholders like the accounts departments can also use information to execute appropriate accounting entries. The marketing departments can store and manage the customer data and use it for future business generation as shown below (Rittinghouse and Ransome 2016). This analysis clearly points out that cloud cloud computing help business organizations to overcome challenges of managing multiple business partners and customer requirements by integrating several business processes. Challenges faced by TLE businesses and their use of cloud computing: The following are the challenges faced by TLEs which they counteract by using cloud computing: Challenges Use of cloud computing technology 1. Integrating various stakeholders (internal and external) Cloud computing enables TLEs to communicate customer information to multiple stakeholders like hotel operators and car rental operators 2. Revenue generation Simultaneous booking of hotels and cars as per customer requirements generates revenue from customers 3. Future business generation Satisfied customers can give references which companies can store using cloud and use for further business. Can boost introduction of more innovative travel packages. 4. Risk mitigation Can communicate risks like financial risks and political risks to customers and business partners to take appropriate actions 5. Complex internal recording of bookings (including booking cancellation or sales returns) Accounts departments can instantly carry on accountings for the bookings, thus minimising chances of accounting errors. Sales return of bookings can be accounted instantly. Marketing department can use client information available on cloud for forecasting future business (Botta et al. 2016). Significance of innovation and technology in achieving competitive market advantage: The use of cloud computing has enabled the business organisations to integrate their multiple business processes and multiple stakeholders, thus gaining competitive advantage in the market. For example, the tourism companies are able to receive and process orders from customers both on their official websites and walk-ins in their offices. Cloud computing enables these companies provide accurate information to customers about hotels, flight tickets and car rentals. This available of accurate information encourages customers to buy travel packages from these companies which generates revenue for the tourism companies. The customers can also book hotels and car rentals as per their requirements which is communicated to the hotel and car rental operators, thus generating revenue for them (Al-Aqrabi et al. 2015). Again, the TLE companies can also communicate changes in the customer requirements to these stakeholders. Thus, cloud computing enables the tourism companies and their business partners like hotel operators to process multiple customer requirements accurately within the specified time, thus generating revenue from customers. Thus cloud computing enables them to provide high quality services to customers, thus enhancing their satisfaction level and chances of repeat bookings. Loyal customers can also provide references which the companies can approach for future business. This shows that cloud computing allows TLEs to generate revenue and gain competitive advantage in the market (Chang, Kuo and Ramachandran 2016). About cloud computing (focal technology): Cloud computing is a technology which allows the users like business organisations and their customers share resources like information. The system allows companies to acquire and share large masses of data without expanding their present computer infrastructure, thus enabling them to gain economies of scale. There are three models of cloud which business organisations can use. The private cloud is used for internal communication, the public cloud is used for communication with external stakeholders while the hybrid cloud model combines both private and public cloud (Daz, Martn and Rubio 2016). History and development of cloud computing: The cloud was developed around 1960s based on time sharing using Remote JOB Entry system. The system was developed for companies like IBM and DEC. The cloud computing in its present form came into existence in 2000s and saw entry of multinational companies into the sector. Amazon entered in 2006 while Google entered in 2008. The cloud experts saw wide opportunities in the market of cloud computing. Microsoft launched Azure in 2010 making the market even more competitive. Today cloud computing is a highly competitive market with MNCs like Amazon, IBM and Microsoft providing cloud platform to companies all over the world. The system finds current application in data sharing and storage by MNCs all round the world. Current application: The application used by companies to acquire, maintain and share business information within the organisation and their external stakeholders. Advantages and disadvantages:. Advantages: Integration of large amount of business data. Accurate decision making More business generation and revenue earning. Competitive advantage. Disadvantages: Initial installation cost is high. Require additional training of personnel. Exposes data of companies to data thefts. Estimated cost of installation of cloud: Installation cost: $0.125 per hour for Amazon EC2 and $0.030 for Amazon EMR price. The rate would vary according to the cloud product chosen (aws.amazon.com 2018). Cloud engineer: $ 112384 per year Technological charges: Vary with the brands and configuration type. References: Al-Aqrabi, H., Liu, L., Hill, R. and Antonopoulos, N., 2015. Cloud BI: future of business intelligence in the cloud.Journal of Computer and System Sciences,81(1), pp.85-96. Amazon Web Services, Inc. 2018.AWS | Amazon EMR | Pricing. [online] Available at: https://aws.amazon.com/emr/pricing/ [Accessed 21 Mar. 2018]. Botta, A., De Donato, W., Persico, V. and Pescap, A., 2016. Integration of cloud computing and internet of things: a survey.Future Generation Computer Systems,56, pp.684-700. Chang, V., Kuo, Y.H. and Ramachandran, M., 2016. Cloud computing adoption framework: A security framework for business clouds.Future Generation Computer Systems,57, pp.24-41. Daz, M., Martn, C. and Rubio, B., 2016. State-of-the-art, challenges, and open issues in the integration of Internet of things and cloud computing.Journal of Network and Computer Applications,67, pp.99-117. Hashem, I.A.T., Yaqoob, I., Anuar, N.B., Mokhtar, S., Gani, A. and Khan, S.U., 2015. The rise of big data on cloud computing: Review and open research issues.Information Systems,47, pp.98-115. Oliveira, T., Thomas, M. and Espadanal, M., 2014. Assessing the determinants of cloud computing adoption: An analysis of the manufacturing and services sectors.Information Management,51(5), pp.497-510. Rittinghouse, J.W. and Ransome, J.F., 2016.Cloud computing: implementation, management, and security. CRC press.

U.s. Securities and Exchange Commission and Client Personnel free essay sample

A brief summary of the case is, Health Management, Inc. , a pharmaceutical distributor had a way of calculating their Allowance of doubtful accounts in a way that was not understood by Securities and Exchange Commission and misunderstood by the financial analysts. This caused the financial analysts to put the post earnings per share at $. 74 when it was really $. 54. Clifford Hotte, the CEO, was told of the $. 20 difference by Drew Bergman, the CFO, and told him he refused to take the hit, because the stock would drop. He had Drew Bergman figure out a way to fix it so they would be on target with what the financial analysts predicted. To fix it Drew Bergman overstated the year-end inventory by $1. 8 million along with a couple other small adjustments. The main reason they got away with it is because Drew Bergman used to work for the Auditing Company and therefore knew the company’s procedures. We will write a custom essay sample on U.s. Securities and Exchange Commission and Client Personnel or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Drew Bergman did this by making false papers and had people lie saying a driver left Pittsburgh facility on April 28, with $1. 3 million of drugs, two days before the end of the fiscal year. The truck then arrived after the inventory count in New York and another transfer of more than $500,000 going from New York to Pittsburgh, not using the UPS as usual. Finally they used the false papers and people to claim they forgot to count these drugs and therefore boosted their end of year inventory by $1. 8 million. 1. BDO Seidman’s attorneys pointed out correctly that professional standards do not prohibit auditors and client personnel from being â€Å"friends†. At what point do such relationships result in violations of the auditor independence rules and guidelines? Provide hypothetical examples to strengthen your answer. As the beginning of the question states: professional standards do not prohibit auditors and client personnel from being â€Å"friends. † The point at which a relationships result in violations of the auditor independence rules and guidelines is when the auditor stops being independent and being skeptical. Auditors and client personnel can be friends until the point the auditor starts overlooking thinks that seem wrong and stops being skeptical.