Psycholinguistics: Linguistics and Language Production Essay

Psycholinguistics studies the relationship between language and mind. It studies how are language and speech acquired, produced, comprehended, and lost. Language acquisition and language dissolution happen over time or diachronically. While language production and comprehension happen at a certain point of time or synchronically. Firstly, this paper will talk about language acquisition. Children are a focus of attention and affection in all societies. They go through many stages in language acquisition such as crying, cooing, babbling, first word, birth of grammar and childish creativity. During the very first few weeks of a child’s life, crying is his only way to show what he needs. Crying is unaffected by intentional control from the nervous system, which is responsible for human behavior. At the very beginning, baby’s crying is completely iconic. For example, when the child is hungry, his or her crying becomes louder and louder, it also increases in pitch. During the first two months of the child’s life, his or her crying becomes more symbolic. At these early stages, babies cannot depend on themselves. They depend completely on their caretakers for several years. This creates on enormous degree of early bonding and socialization. As a result of the extensive interaction between the children and their caretakers, children start to coo, making soft gurgling sounds, to express satisfaction. The cooing stage emerges at two months. When the child is about six months old, he or she starts to babble. This babbling stage refers to the natural tendency of children to create strings of consonant-vowel syllable clusters as a kind of vocalic play. Psycholinguists distinguished between marginal babbling and canonical babbling. Marginal babbling is an early stage similar to cooing where the child produce few and random consonants. While canonical babbling emerges at eight months when the child’s vocalization narrow down to syllables that similar of caretaker’s language. Then, the child enters the first-word stage. It starts after crying, cooing, and babbling. It emerges at about one year old. Children use idiomorphs. They are words which children invent when they first catch on to the magical notion that certainly sounds have a unique reference. For example, when the child sounds†milk†, he or she says â€Å"kaka†. By using these idiomorphs, children transform from an iconic creature to a symbolic one. During this stage, children use egocentric speech. They want to talk about the objects which surround them. After this previous stage, the child starts to use grammatical forms. Children start to use one word as a sentence, request or an exclamation. It is referred to as the holophrastic stage. Psycholinguists believe that the intentional, gestural and contextual clues which accompany holophrases make it clear those children are using single word sentence, exactly as adults do in conversations. The child starts to make sentences by a grammatical form. They can develop they use of grammar by imitating their caretakers. For example, when the father says â€Å"backwards†, his daughter imitated him by saying â€Å"rightwards†. They start to create sentences after the holophrastic stage, first with two words and subsequently with more. Childish creativity is an important stage during the child’s life. Children’s language is determined for their mother tongue. For example, children who rose up in china, they speak Chinese. Children are creative. They come up with new words and expressions which are not in their native language or not heard in their bilingual environments. Children are a bit more like well-programmed computers, who make creative, but often inaccurate guesses about the rulers and patterns of the language they are acquiring. They create to construct or reconstruct their mother tongue. Secondly, this paper will talk about language production. We fail sometimes to appreciate our gifts underlying so many of our everyday activities, such as writers and artists. We realize how much we take our actions for granted only through loss of injury. Language production is very important for us. Psycholinguists divided language production into four stages, conceptualization, formulation, articulation and self-monitoring. Conceptualization is the first step in language production. It means how to conceptualize the speech in our mind. The theory of the American psycholinguist, David McNeill , says that primitive linguistic concepts are formed as two modes of thought. These are syntactic thinking, which creates the sequence of words which we typically think of when we talk about how language is initiated, and imagistic thinking, which creates a visual mode of communication. Syntactic thinking and imagistic thinking collaborate together to conceptualize conversation. Formulation is the second step in language production. It is the eventual output of the process. It is easier to formulate than to conceptualize. The psycholinguist , Karl lashely, published an essay focused on the psychology of language. It concentrated on how speakers produce words, sound, sentences and phrases together so rapidly and accurately. He talked about how common it is to commit spelling errors when one is typing. These slips of the tongue or the pen are not linguistic loss during brain damage. They are normal mistakes occurs in everyday speaking and writing. We can make back-track and correct it. Slips of the tongue happen between two constants or two vowels. It has a certain pattern. There is the planning of higher level of speech. It is to analyze the steps we have to take and the decisions we have in order to produce an intended utterance. For example, there is a conversation between you and your friend about a certain situation. You decided that something is not important. You can choose to formulate it by some factors as politeness. It could be stated in an affirmative of negative response such as, â€Å"it is nothing† or † it is trivial†. Articulation is the third step in language production. What happens in our mind is very similar to what happens in the computer when I want to print some information. The conceptualization stage perceive itself as the primary and ultimate composer of communication, and the formulation stage pride itself as the conductor of speech sounds, but without the instrument of articulation, the music of our voices remain unheard and unappreciated. Like the operation of the printer which connected with the computer to produce what I wrote. Human larynx’s position plays an important role in speaking. It gives the human the ability to articulate speech. Its lower position gives humans the ability to articulate speech sounds. Self- monitoring if the final step in language production. All speakers and writers of any language, regardless of their degree of native fluency, commit linguistic blunders. Here, we have errors and mistakes. For native speakers, they do not commit errors, but they commit mistakes. They can self-correct immediately. While for non-native speakers, they commit errors and they are not able to notice it or correct it. Thirdly, this paper will talk about language comprehension. Understanding language is an automatic task which happens very quickly. Sounds or letters strike our ears or eyes creating words which form phrases, clauses and sentences. Understanding language was divided into four stages, comprehension of sounds, comprehension of words, comprehension of sentences and comprehension of texts. In the comprehension of sounds, psycholinguists did an experiment on a group of people. They gave them four sentences and each sentence has a missing word. They gave them the last syllable of each missing word and asked them to write down each word. For example, (1) it was found that the †¦eel was on the axle, (2) it was found that the †¦eel was on the shoe , (3) it was found that the †¦eel was on the orange, (3) it was found that the †¦eel was on the table. This insertion of different missing sounds to create a separate and appropriate word in each sentence is called the phoneme restoration effect. From the comprehension of the other words in the sentence, they can expect the missing word. Comprehension of words is more complex than the comprehension of sounds. Each word has many sounds. Even in short and one syllable words, we can find that they composed of many sounds. Each language has thousands of words where we can find some similar words which make us confuse in the meaning. One model that psycholinguists have adopted to account for this complexity is Parallel Distributed Processing (PDP). Its perspective argues that we use several separate and parallel processes when we understand spoken or written language. When someone hear or see a word, he or she can stimulate an individual logogen (verve cells) or lexical detection device for that word. These logogens link to individual neurons in neuronal network. Then, they activate themselves and work in parallel with many other logogens to create comprehension. There are comprehension of high frequency words and comprehensions of low frequency words. High frequency words are rapidly and frequently comprehended like â€Å"boy† and â€Å"orange†. While low frequency words take a long time to be comprehended like â€Å"exotic† and â€Å"logogen†. Psycholinguists divided the comprehension of words into several ways, in term of their spelling, on the basis of their pronunciation, and in terms of grammatical functions. In term of their spelling, like the homophones, the words pronounced alike but spelled differently, for example ; â€Å"threw† and â€Å"through†. On the basis of their pronunciation, like homographs, words spelled alike but pronounced differently, for example; â€Å"lead†noun and â€Å"lead† verb. In terms of grammatical functions, the word may be function as a verb and a noun or either of them only. There is another example of the uselessness of (PDP) approach to the comprehension of words most of us encounter during our daily life. It is what psycholinguists named as the Tip of the Tongue (TOT) phenomenon. This phenomenon occurs when we know a word but we cannot remember it to pronounce it. It is on the tip of the tongue. The word is not completely forgotten, but we can remember usually the first syllable of this word. This means that our long term memory storage is better for recognition than for recall. Comprehension of sentences is more complex than comprehension of sounds and words. Psycholinguists based their researches to examine the comprehension of sentences on the model of sentence grammar which proposed by Chomsky in 1950s. Chomsky model claimed that all sentences were generated from a phrase structure skeleton has a series of transformational rules which is named as (Transformational Generative Grammar). These transformations are very powerful. They could create many verities of sentences by rearranging, adding, deleting or substituting words in the original sentence. Psycholinguists examine these transformations on a group of native listeners to notice their level of comprehension. Example number one is : the dog is chasing the cat. While example number two is : Is not the cat chased by the dog?. Example number one is easier than example number two, because it has three transformational changes; it has been transformed into a negative, passive and interrogative sentence. Psycholinguists called this process as Derivational Theory of Complexity (DTC), because difficulty in comprehension was derived from number of transformations that were added to the original and simple sentence. Psycholinguists made experiments to test (DTC). They gave a group of listeners a number of sentences and asked them to recall both the sentence they had just heard and a string of words. They found that when the sentence becomes more complicated than the previous sentence and the number of sentences becomes more than one or two, the listener remembers fewer and fewer words. They also confuse by additional transformations in each sentence. Comprehension of texts is more complex than the others. When someone read or hear a text, he or she can remember the content but not typically the grammar of each sentence. The presence or absence of our background information can affect dramatically the way we remember a piece of discourse. Grammatically, we can remember simple sentences not complicated ones, for example we can remember active sentences than passive ones. Finally, this paper will talk about language dissolution or language loss. Language dissolution can be caused by unhappy accident which violates the language area of the brain, a traumatic event in our personal life, or genetic disorders. Psycholinguists found that the dissolution of language whether due to accident or age, is a rich source of information about how the human mind controls our attempt to communicate. Neurolinguistics and language loss have two things which are the evidence from aphasia and the surgical evidence. Neurolinguistics is an offspring of psycholinguistics, investigates how the human brain creates and processes speech and language. Firstly, we will talk about the loss of language due to brain damage. To understand how this happens, we need to clear up some misunderstandings about the human brain and how it functions. Anatomically, the brain has two separate and virtually identical cerebral hemispheres. There are millions of associations’ pathways which connect the left and the right hemispheres together, so any information in either hemisphere is shared with the other. Our central interest is in language not in the anatomical mapping of human neurology, so we concerned with the location of the control of speech organs and the sensation of speech. If I take the left hand and cup it over the left ear so that the palm of the hand is clapped over the ear hole. I can find that the left hand covers most of the left side of the head. If I opened the skull, I will find under the first two fingers, two vertical strips of brain tissues running down from the top of the head. They have the same size of the two fingers. It is the area of the brain which is responsible for the production and comprehension of human language. Under the middle finger, there is the motor cortex which responsible for muscular movements. While under the index finger, there is the sensory cortex. The top of the motor cortex and sensory cortex take care of the movement and sensation of the feet. While the bottom of these two strips are responsible for the head, mouth and throat. We can find that the top of the brain controls the lower part of the body and the vice versa. The left side of the brain is responsible for the right side of the brain and the vice versa. The top parts of the motor and sensory cortexes are responsible for the movement and sensation of the feet. While the bottom parts of them are responsible for the head. Humans are susceptible to injury in the central nervous system. The damage could arise from a loss of blood supply to the location of the central nervous system due to stroke, or invasive injury like an automobile accident or gunshot wound. There are two consequences that make the central nervous system unique in relation to any part of your body. Firstly, there is no pain receptor in the brain that is why a stroke, unlike a heart attack, is not a painful experience. The second thing is that the central nervous system does not regenerate. Once it is damaged, it does not grow back. Now, let us speak about the surgical evidence. There are two kinds of surgical operation have a particular bearing on questions of language dissolution. The first operation is hemispherectomy and the second one is split-brain operation. In rare cases, when the neurosurgeons find that either the left or right hemisphere of a patient was hardly affected, he or she opens this affected side of the skull and remove the entire left or right hemisphere. This operation performs on adults or children under the age of ten. For an adult, this operation causes a dramatic effect on them. When an adult undergoes a left hemispherectomy, he or she becomes completely aphasic, except for a few words of automatic speech. While, if this operation performed on children, it does not lead to loss of speech. The factor here for these causes is the age of the brain. During the first decades of human life, the human brain is continuously evolving and growing. Linguistic functions have not yet localized to specific areas of the brain. This gives a neuroplasticity of the still maturing brain. When a young brain encounters traumatic injury, even to the extent of losing an entire cerebral hemisphere, because it is still maturing, and because the primary areas of cognitive and linguistic functioning have not established, a child does not suffer the functional loss that an adult does. Children aphasia exists and stem from neurological abnormalities such as autism. The second operation is the split-brain operation which was developed in 1970s to treat specific cases of severe epilepsy. This operation was developed to spare sufferers from the terrible trauma of major seizures, because there are certain severe and singular forms of epilepsy which remain unaffected by pharmacological treatment. Epilepsy is caused by discharges in the motor cortex in one hemisphere that are transmitted to the corresponding cortex of the other hemisphere via the corpus callosum. There are a few negative consequences to the operation, and this rests largely on the fact that our senses are bilaterally represented. After the corpus callosum is cut, in normal, everyday situations, information from either eye goes to both hemispheres. Speech and language disorders are divided into dissolution from non-damaged brains and language loss through aging. There are two examples of disorders which causes dissolution from non-damage brain. These two examples are stuttering and autism. Stuttering is one of the most common articulation problems. It occurs, most frequently on the initial word of a clause, the first syllable of a word, the initial consonant of a syllable, and on stop consonants. There is a theory represents the extreme behavioral view and claims that stuttering originates from traumatic events occurring in early childhood when sensitive parents and primary school teachers are too assiduous in attempting to ensure that the child speaks fluently. There is another theory states that stammering is caused by the absence of unambiguous lateralization of speech to the left hemisphere. There another disorder which is autism. The first signs of this disorder are apparent in infants, before speech has really developed. Autism is referred to as childhood schizophrenia. An autistic infant exhibits a disregard for human interaction and ignores eye and face contact. This condition creates a lack of social interaction. At the end, the reduction in physical and mental abilities does accompany the aging process. When we become older, the language may be lost quickly.

Superstition in Huckleberry Finn

Superstition If you step on a crack, you will break your mamma back, keep cats away from babies because they suck the breath of the child, and cross my heart and hope to die, cut my throat if I tell a lie are examples of some superstitions that people believe in. According to Merriam-Webster dictionary, superstition is a belief or practice resulting from ignorance, fear of the unknown, trust in magic or chance, or a false conception of causation. In The Adventures of Huckleberry Finn, Jim and Huck use and believe in many superstitions. There are many examples from the book that show this in the characters. Most of the superstitions are ridiculous, but some actually make a little sense. In the book, The Adventures of Huckleberry Finn, by Mark Twain, one of the main themes he uses in this book is superstition and two main characters that have attitudes that are different and similar towards superstition is Huck and Jim. Huck at the beginning of the story wasn’t superstitious at all. He thought Jim was crazy for being superstition. Huck weakly believes in superstition but later in the story his views changes. Huck killed a rattlesnake and placed it on the foot of Jim blanket, Jim see the dead rattlesnake with his mater and told Huck that this was bad luck. Huck later says â€Å"I made up mmind I wouldn't ever take a-holt of a snake-skin again with my hands, now that I see what had come of it†(pg53); this mean that he do not really know all the superstitious things because he placed the dead rattlesnake at the foot of Jim’s blanket, just joking around, and he found out what happens as the effect of the joke. During this time Huck become a firm believer in superstition. Huck helps his friend Tom use superstition to help Jim escape by telling Jim’s keeper, Nat, who believes witches are haunting him, that the only cure is to bake a witch pie and give it to Jim. In the witch pie there were things that were going to help Jim escape. Next Jim views about superstition are different than Huck. Unlike Huck, he is a very superstitious man and used it for almost everything in life. He also does not joke around with superstition, unlike Huck. Jim uses superstition to fill the things he didn’t learn or understood in life. Jim uses superstition for a sign for all things that happen in nature. One example of this is, â€Å"Some young birds come along, flying a yard or two at a time and lighting. Jim said it was a sign that it was going to rain†(pg45). Jim looks at the birds and can tell that it is going to rain. Since there were no weather devices in the eighteen hundreds, signs like these were used to predict the weather. Jim view superstition by his faith by thinking the hairball is a magic spirit. Superstition kind of motivates him to escape to freedom because he found out that he was going to be sold for a high price because he believes if your chest is hairy you are worth a lot of money; which encourages him to escape his owner, Ms. Watson. Although Huck and Jim have different views on superstition, they also have views that are the same. They both do things that would stop the superstition from bringing bad luck. For example during the rattlesnake episode, Jim tells Huck to chop off the snake's head, then skin the body of the snake and put it around his wrist, so he would not be cursed. They become irrational when anything remotely superstitious happens to them. They also think when something bad happens to them it is the effect of the superstitious act that they did. In conclusion, in Mark Twain's novel, â€Å"The Adventures Huckleberry Finn†, he uses superstition to show many points. Mark Twain uses superstition to show contrast between an organized, Christian religion and believing in and superstitions and one's own beliefs. As Huckleberry Finn and Jim are hurled back and forth between these two different faiths, the reader gets a keen idea of the beliefs and lifestyles people followed living in this story. He uses it to serves foreshadow the plot at several key junctions. For example, spilling salt leads to Pa returning for Huck. Overall, superstition is used in â€Å"The Adventures Huckleberry Finn† as a way to share Mark Twain's own opinion on religion and refined living with his readers and help them to understand the good and bad of both ways of living.

Art on Japanese Art History Essay Example for Free

Art on Japanese Art History Essay How can the artistic medium one chooses to use to express oneself determine whether or not it is truly art? While digital artists’ artistic ability is often questioned and the credit is given to the computer being used, the art itself springs from the mind of the digital artist. I can say this with personal fervor: Digital art is truly in essence a form of art that merely takes advantage of the innovations of modern technology. Digital Art isn’t computer-generated. While it might involve using tools offered by specialized computer programs a computer doesn’t do the thinking for you, and the creative ideas put forth are of the artist’s mind. Digital artist’s only use computer tools to convey their designs, all of the creative credibility should be given to the artist himself. Should the canvas the Mona Lisa was painted on be considered the creator of the masterpiece or rather Leonardo Da Vinci? Painters that stick to canvas are limiting themselves to the paint they use and the cotton woven fibers of their canvas. Why purposely choose to ignore the modern day tools that are given to you and condescendingly look down upon those who choose to utilize them? Over the years, I have spent a lot of my own time experimenting in the depths of digital art. Many times, I have used the computer as a medium for self expression; from creating to pictures on Microsoft paint as a child to experimenting with specialized software such as Adobe Photoshop. I have a deep and passionate love for creating and expressing myself through artwork on the computer. I one day aspire to have a profession in the field of digital art, such as a Graphic Designer. Because of this, I am very offended by the comments I hear from â€Å"traditional artists† that condescend digital art for its use of the computer as the artistic medium. When I hear comments that degrade digital artwork to computer-generated images, as though the computer itself designed the art I feel enraged and cheated. The other day a friend of mine ignorantly explained to me that she could, given the proper software, create her own masterpiece without any prior experience in digital art, as though anyone if given the proper software could instantaneously create masterpieces, when really there is so much more to digital art than computer software or the computer itself. It’s about one’s individual artistic talents. To me that would be the equivalent of saying that if I were given a canvas and a paintbrush I could instantaneously create a masterpiece, which I know is false and ignorant. Art is â€Å"the use of skill and imagination in the creation of aesthetic objects, environments, or experiences that can be shared with others† (Britannica). Digital art is a general term for a range of artistic works and practices that use digital technology as an essential part of the creative and/or presentation process. There are many different employment fields in digital art. A couple of examples are graphic design and web design. Graphic design is the process and art of combining text and graphics and communicating an effective message in the design of logos, graphics, brochures, newsletters, posters, signs, and any other type of visual communication. Famous Graphic Designer, Milton Glaser, says â€Å"to design is to communicate clearly by whatever means you can control or master. † A graphic designer would meet with his/her clients and discuss the type of visual communication the client is interested in. The client may provide a general idea for the design, but the creative options are left for the designer to decide how to best portray the message of the client. The designer would then either sketch out a design to scan on to the computer for further alterations or go directly to the computer software in order to design the desired product. The designer would then verify with the client for satisfaction of the product. Web Design is the art and process of creating a single Web page or entire Web sites and may involve both the aesthetics and the mechanics of a Web site’s operation although primarily it focuses on the look and feel of the Web site – the design elements. â€Å"To be effective, the interfaces for online information systems must be as rich and flexible as the physical environments they replace. They must not only supply a direct path to reach the users goals, but must be able to accommodate different approaches to the task. This means that the interface design must not only organize the content for easy access, but must incorporate the right combination of technologies and interaction techniques to allow the user to work in their own style† (Quesenbery). A Web Designer would be sought out by a client in need of assistance in designing a website or website layout, usually for advertising and communicative purposes of the client. Like in Graphic design, the client may provide the designer with a general idea or guideline for the product, however, web designers must understand the dynamics of coding and html. Traditional art is understood to include things such as paintings, sculptures, and hand-drawings; basically any art which involves physical activity, usually of the hands. Famous Traditional Artists include: Leonardo DaVinci, Vincent Van Gough, and Andy Warhol. These artists use drawings and paintings as their forms of self expression which led to their innovative masterpieces: the Mona Lisa, Starry Night, and Pop Art, respectively. Traditional artists often look down upon the usage of the computer as the creative medium utilized when expressing oneself in art. Some believe that using a computer negates the creative ability of the artist and is the less credible form of art. Using computers in order to create art is sometimes seen as the easier method involving little artistic ability. â€Å"For artists diving into a new technology, it is a triple short-cut to mastery: you get a free ride on the novelty of the medium; there are no previous masters to surpass; and after a few weeks, you are the master† (Brand). There is a certain type of beauty in a hand-painted piece of art. The same is true for a masterfully drawn illustration. For this there is no substitute. Traditional art is the oldest form of art and could be considered the foundation of art. Many people consider this form of art to require the highest level of skill and creative ability, and that there is no other type of art form that can surpass it. There are a large number of people that believe this form of art is most vital, and that digital art simply shouldn’t be considered art due to the use of technology rather than their hands. Opponents of digital art argue that there is no skill in â€Å"pointing and clicking† on a computer screen. â€Å"I would rather choose the painting of a monkey over anything generated electronically, because I am more fascinated by the direct evidence of a mind at work than I am by the output of machines† (Glenn). Because of this belief, there is a good bit of animosity between the two different sects. Traditional artists feel as if they are protecting art in its truest form, whereas digital artists feel as if they are exposing the world to a newer and more advanced form of art infinitely full of possibilities. While traditional art is the older and more revered art form, that doesn’t mean that digital art is any less of an art. Both art forms require talent, precision, technique, and creativity from the artist. Digital artists are just as legitimate of artists as traditional artists. It is simply ignorant and petty to distinguish digital art as separate from true art in essence. Yes, computers are used as the medium for expression, however, like previously stated, that doesn’t mean that the computer creates the ideas and designs. The designs and creativity come from the artist and the computer is simply another way to release the idea from the artist’s mind, similar to a piece of paper or canvas. Digital art should be just as revered as traditional art because the amount of creativity and artistic ability is equal in both forms. Art on Japanese Art History. (2017, May 31). We have essays on the following topics that may be of interest to you

Unit 5 Discussion Board Essay Example | Topics and Well Written Essays - 500 words

Unit 5 Discussion Board - Essay Example : Public policy students have identified five dimensions of the policy process in U.S, healthcare: (1) the relationship of government to the Private sector; (2) the distribution of authority within the federal system; (3) pluralistic ideology as the basis of politics; (4) the relationship between policy formulation and administrative implementation; and (5) incrementalism as a strategy of reform. Answer: There are several components that comprise medical ethics of which three are considered cardinal: (1) autonomy (the concern with privacy; individual liberty, freedom of choice, and self-control); beneficence (for example, doing no harm, promoting the welfare of others, and doing good); and (3) justice (for example, equality of opportunity, equity, and access, as well as equity of benefits). Answer: The following attributes are desirable in clinical practice guidelines: (1) the purpose should be clearly expressed; (2) the content should be frequently reviewed and updated; (3) they should be flexible enough to account for the nuances of clinical medicine; (4) they should be easy to follow; (5) they should be applicable across geography and settings; and (6) they should be demonstrably linked to positive patient outcomes In a review of 585 hospitals in Great Britain in 1983, Donovon highlighting lack of pain assessments as healthcare professionals had not even enquired about patients’ pain. (Dr. Schofield. P., 2003). Pain relief today is viewed as a fundamental human right; in a landmark case in the United States, the court ruled $15 million in favour of the relatives of a man with prostrate cancer, who reportedly died in pain. The medical professional should understand these sensitivities while managing pain in a multi-ethnic populace. The definition and reactions to pain are often affected by cultural background of patients (Needham.J, 2004). While nurses may not be deliberately opting to providing lowered care to any group, understanding ethnic biological

Your pick of this week's news Week8 Essay Example | Topics and Well Written Essays - 250 words

Your pick of this week's news Week8 - Essay Example The search for the debris is made more difficult by the strong and unpredictable currents in the Indian in addition to the isolated and vast area to be searched. The report was not only factual but also incisive because it gave background of the first objects found in the satellite that were not confirmed. The difficulty of finding the debris was also described giving the readers an idea why it takes sometime to verify the objects. Third party expert opinion was also given to make the news balance and credible. The efforts made and the assets deployed to confirm the find were also adequately described. In general, I find the article incisive because it did not only report the recent find but â€Å"contextualized† the report by providing the reader a background to fully appreciate the development. Other parties were also interviewed to make the news more balanced such as aviation experts in the person of Peter Marosszeky and and Alan Kin-Tak Lau. Denyer, Simon , and Jia Lynn Yang. "China issues new satellite image, Australia spots small unidentified debris."Washington Post. N.p., n.d. Web. 23 Mar. 2014.

Romantic art movement and Science Essay Example | Topics and Well Written Essays - 1250 words

Romantic art movement and Science - Essay Example During this movement, reactions leveled against the philosophy of enlightenment increased. This philosophy established its grounds on coherent thinking, pragmatic evidence, and science in general. Romantics revolutionized the ideas of science by admitting that reason and rational thinking was not enough to establish certain ideologies about life and its great mysteries . Some of these mysteries, however, were uncovered through means of intuition, creative thinking supplemented by imagination, as well as emotion. Nature was applied in a wide sense to uncover mysteries of the mind, spiritual learning, and other self-discoveries. It was during this time that the renowned famous poet Samuel Taylor quoted, â€Å"Just like a shark, I shall attack Chemistry.† The scientific discoveries that were made during this era inspired more artistic works from various great artists. The Romantics based their life on the freedom of expression, spirituality, and to some extent deep feelings . The se three virtues may have arguably acted as a barricade to the negative effects of industrialization that were dehumanizing. The Romantic Art Movement exalted the potentials and values of the human race. Various artists incorporated the features of this era into their work. Most of the great artist did not regard rationalism to characterize this particular age. They also rejected rules that were based on the neoclassical school of thought. Some of the artists including the baroque artists visualized their artworks to inspiring emotional responses.

Racism in football Essay Example | Topics and Well Written Essays - 1500 words

Racism in football - Essay Example In Cashmore’s book Black Sportsmen, he identifies many factors which have influenced blacks and contributed to their decision to enter the field of sport. Firstly, Cashmore attempts to illustrate and empathise with the tendency for black families to be unstable. How many African/ Caribbean children have been raised in a broken home by a lone parent, typically the mother? By the age of 13 or 14, the child tends to seek out a father figure. In many cases, this results in them building a relationship with their coaches. This relationship/bond usually lasts until the child becomes an adult and is ready to face the real world on their own. â€Å"The surrogate father guides his protà ©gà © through his turbulent teens into his twenties when he develops into a mature and secure sportsman with an abundance of technique and conviction challenging enough to take him to success † (Cashmore, 1982: 79). The majority of afro/Caribbean children did enter sport through the encouragement and support received from coaches and trainers. However, it was only a small proportion that became successful as they held the vital physical assets such as strength and speed. In essence, black parents tended to neglect their child’s development in sport. They generally offered no encouragement and at times made it obvious that they had no interest in sport. Carlos Francis (black footballer) commented on the influence of his parents: â€Å"They’ve never even seen me play. They gave me no encouragement at all and didn’t even realise I was so into football. Even now they don’t take an active interest† (Cashmore, 1982:81). As Cashmore goes on to explain the reasons behind the lack of support, he elaborates on the fact that black parents tend to be pre-occupied in maintaining a material existence, and trying their very best to make ends meet. Most parents were uneducated; when they migrated over they had taken up the work that was made available to them. These

Should the companies proclaim policy for protect the worker's family Essay

Should the companies proclaim policy for protect the worker's family and what's the effect - Essay Example Failing to protect the worker and the worker’s family could be very disadvantageous to the company in terms of image and brand because the general public will be appalled with a company’s labor practice that disregard the welfare and protection of its employees and its immediate dependents. When the general public will perceive the company as uncaring, they will be turned off with the company and will cease patronizing its products. When customers no longer patronize or buy a company’s product or service, its sales will decline and it follows that when sales decline, the profitability of the company will also decline and it will not be long before the company will go bankrupt. In addition to customers who would be put off with a company that does not proclaim the protection of its employee and their families, investors and the general public will begin to have a negative perception of its shares of stock and it will follow that its stock price will decline due to the negative perception of the market. When that happens, returns to the shareholders will also decline. When the returns of the shareholders investment will decline, they will withdraw their money from the company and will look for other companies to invest it in where it could be more profitable. Thus, the evil cycle will begin with shareholders leaving the company aggravating the already negative perception on the company. In the end, the company may even go bankrupt just because of the market’s negative perception of the company with its uncaring labor practice with its employees and their families. The refusal or failure of the company to protect the worker and their families come in many ways. For the worker’s family’s refusal or inability to protect them by the company, this could come in the form of non recognition of health insurance coverage and in today’s case refusal to implement Obamacare. In effect, this law mandates that companies are all required to protect all their workers and their families from rising medical cost despite their medical condition. Failure to cover its employees would tantamount to paying fines which the law will impose on the company. This is important to mention because this is the new context that businesses will be operating in terms of providing health insurance to their employees and their employees. It meant that companies will have to cover all of its employees including those who were previously uninsurable and those who have pre-exisitng conditions and that includes their families. This may mean an added cost in terms of paying premiums as employees who were not uninsurable has to be insured now that companies may be tempted to renege it to save on cost. The consequence proved to be more expensive because companies who refused to provide medical insurance protection to their employees and their families were fined heavily such as the case of big companies such as AT&T and Caterpillar who decided to stop providing health coverage for their employers because of its additional cost. As a result, it was slapped with penalty and mandated to pay heavy fines that were very costly (Colvin 125). Big companies are considering this option because the forced coverage of the new law on health insurance on all of its employees including those who were previously uninsurable would mean huge addition of cost due to the scale of its employees. Such, they deemed it more

The Role of America and the Great War Essay Example | Topics and Well Written Essays - 1250 words

The Role of America and the Great War - Essay Example The additional territories would provide the nations with additional raw materials thereby contribute to their wealth. However, the scramble for colonization led to conflicts among the nations as was evident between the Germans and the Britons in East Africa and the French and the Britons in West Africa among others. The growing conflicts enhanced the growing suspicion that the European nations had about each other thereby leading to the war. Militarism was yet another significant factor that led to the outbreak of the war. Militarism referred to the desire for the various European countries to arm themselves with lethal weapons of mass destruction. The European countries led by Germany entered an arms’ race at the beginning of the 20th century. Germany increased its funding for arms, and the country experienced the greatest increase in the soldierly build up. The same was the case in Britain, France and Russia. In both Russia and Germany, the military began to enjoy the great influence of the prevailing public opinion thanks to the rise of authoritarian leaders who were eager for war. With the rapid growth of the military in numerous countries, the countries began agitating for war with the view to testing their military might a feature that led to war since the countries were aggressive and domineered towards each other. The rise of nationalism further enhanced the agitation and aggressive interaction among countries at the beginning of the 20th century thereby contributing to the breakout of the First World War. Nationalism just as the name suggests refers to a political ideology that enhances people to develop a strong attachment to their nations. As the countries militarized and developed their economies, so did patriotism and a sense of belonging developed in citizens of various European countries. The rise of nationalism led to the rise of a number of young people who were willing to join their domestic armies to fight for their countries. The culmination of nationalism that led to the war was the push by the Slavic people living in Herzegovina and Bosnia to quit Austria-Hungary and join Serbia.  Ã‚  

Treatment of Women in “The Yellow Wallpaper” Essay Example for Free

Treatment of Women in â€Å"The Yellow Wallpaper† Essay â€Å"The Yellow Wallpaper,† by Charlotte Perkins Gilman, is a short story which gives the reader insight on the plight of women in the late nineteenth and early twentieth centuries. During this time, Gilman makes it clear that women were not only controlled by their husbands, but also by society. The particular elements in â€Å"The Yellow Wallpaper† which lead to this conclusion are the setting of the story, both in terms of the main character’s room and the time period the story was written in, and the central conflict, which is the woman against her society. This paper will proceed to describe the significance of the woman’s surroundings and the societal pressures that held her captive.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"The Yellow Wallpaper† was written by Gilman in 1892. From the very first page of the story it is easy to ascertain the situation in which the protagonist finds herself. She firmly believes that she is ill, but her husband and brother, both â€Å"physicians† (Gilman, 286), believe that she is not. Instead, they claim that she has a, â€Å"temporary nervous depression a slight hysterical tendency† (Gilman, 286). The woman has no recourse against this diagnosis. One can safely assume that if the two doctors of the family feel the same way, any other doctor would hardly disagree. The woman has a desire to work and to be out in society, but her husband insists that she remain secluded and rest. Perhaps the seclusion would not be so bad if it was not for the room that her husband insisted she take for the summer. The woman describes it as a â€Å"nursery,† but many things about the room indicate that is may have been anything but. There are â€Å"barred† windows, and â€Å"rings and things in the walls† (Gilman, 288). The floor is â€Å"scratched and gouged and splintered,† there are holes in the walls, and the bed is in bad shape, as well as apparently bolted to the floor (Gilman, 290-291). The worst thing, however, is the yellow wallpaper. It is described as being, â€Å"repellant, almost revolting, a smouldering, unclean yellow† (Gilman, 288). The woman states that the paper has been pulled off in places, and the vine pattern is nearly maddening by description. This vivid recreation of the room makes one think that it probably was not a nursery at all. Instead, the room reminds one more of an insane asylum. Even though the husband claims the woman is not sick, one must wonder at his true thoughts after insisting his wife stay in such a room.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The woman tells the reader many things that she does not feel comfortable relating to her husband or her sister-in-law. She longs to be somewhere else, anywhere else. She pleads with her husband to let her visit with relatives, but he claims that she is not strong enough to go (Gilman, 292). She begs to go home early, but he won’t hear of it. It seems that, generally, whatever she wants to do that might make her feel a bit better is out of the question. Instead, he suggests that if she is not better in the Fall, she should go to a doctor that specializes in â€Å"female hysteria† (Gilman, 291). The woman knows that this doctor will do nothing for her that her husband is not already doing, and will probably restrict her even more (Gilman, 291).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The reader gets the impression that depression is not well understood by the society in which the woman lives. The cure, according to the times, was to have the woman simply sit around and do nothing while being kept mostly out of sight. While rest may be good for depression, it seems that society during Gilman’s time was ill equipped to deal with a woman who cried and found it difficult to carry out the demands expected of her. Since no one really knew what to do, it must have seemed best to hide such people away and pretend that the problem would fix itself.   Besides, the woman’s husband claimed that she was not sick for as long as he could. Depression was not seen as an illness, which lends credibility to the idea that the husband wanted to send the woman away to the other â€Å"doctor† so she would not be a burden to him. One clue to the woman’s problem rests in the revelation that she has a baby (Gilman, 293). No one mentions the age of the baby, but the impression is that the child is still very small. Postpartum depression would not be thought of until many years later, but the reader could make a case for the woman having this particular affliction. No matter what was wrong, it is clear that society was ill prepared to deal with illnesses of the mind.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The text of â€Å"The Yellow Wallpaper† is a struggle against society within itself. The woman mentions many times that she is not supposed to be writing, and many paragraphs are closed with the quick comment that someone is coming, and thus she must hide her papers away. Part of the woman’s â€Å"cure† was to not write, and being kept from writing, because her husband, â€Å"hates to have me write a word† (Gilman, 288) forces her to become more and more secretive. It could be that this impulse to sneak around and hide her feelings leads to her mental deterioration. It is very clear by the ending of the story that she might not have been crazy before, but the solitude and seclusion in the terrible yellow room pushes her to the very edge of sanity. She speaks of a woman who shares the room with her, but the other woman is trapped behind the wallpaper. While this seems to be a fairly harmless fantasy, she begins to believe that the woman is getting out and roaming around the house (Gilman, 297). Perhaps this is a wish, though through an altered state of mind, to be free and roam as she wished. Frightening enough, the woman seems to improve when she has this â€Å"other† woman to be concerned with (Gilman, 295). She will not tell anyone about this other woman, however, because â€Å"it does not do to trust people too much† (Gilman, 297). This woman is so trapped by the expectations of her society that she cannot feel safe explaining what she sees and how she feels. She is just as stuck as the woman behind the wallpaper.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The more ill the woman gets, the more she begins to see other women in the wallpaper (Gilman, 299).   They are â€Å"creeping† everywhere: behind the wallpaper, around the house, and in the garden. Not one of them is able to risk being seen, so they simply creep around and hide. This, in this writer’s opinion, is Gilman’s statement about all women in her society, ill or not. All women were kept under the thumb of someone, be it a father, husband, brother, or doctor. None of them were able to go out and do exactly what they wished, or be exactly what they wished. Instead, they were forced to move about in secret, not trusting anyone with their most inward feelings. Perhaps this led to the â€Å"hysteria† that men so liked to diagnose. When the woman finally manages to set the â€Å"other woman,† whom she now sees as herself, free, her husband faints with horror (Gilman, 300).   Not only did he faint, but to the woman’s annoyance he faints â€Å"right across (her) pathso that (she) had to creep over him every time!† (Gilman, 300).   Even when she set herself â€Å"free,† she still could not escape from societal ideals completely. She was still forced to â€Å"creep,† but at least she could finally creep over a man. The woman in the story is free because she has lost her mind, but Gilman is free because she can tell the story, even though she must creep around to get to the point. Women are captives of society, and they must do what is necessary to break out.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   â€Å"The Yellow Wallpaper† is a story of a woman who goes mad due to her captivity, but it is also the story of many women who were forced into societal roles that they neither wanted or deserved. Husbands are blamed for most of the control of women, but society played a massive part. The time and physical setting of the story, as well as the central conflict of woman against society, is played out in Gilman’s story in an unusual way, but one that resonates even today. Mental illness is still stigmatizing to many people, not just women now, and many women still allow themselves to be pushed into roles they do not want to play by the men in their lives. Even though the story is well over one hundred years old, there are still lessons to be learned from a woman’s decent into madness and rise to mental freedom. It is a shame, however, that the only way to freedom was to lose touch with a world that would not grant it itself. Works Cited Gilman, Charlotte Perkins, â€Å"The Yellow Wallpaper†, New England Magazine, 1892.

Hydrogen Peroxide As Additive For Diesel Fuel

Hydrogen Peroxide As Additive For Diesel Fuel CHAPTER 1 INTRODUCTION HEAT ENGINES A heat engine is a machine whose function is to produce mechanical energy and it does so by using heat energy that is released when combustion of fuel takes place. It is classified in two main types on the basis where the combustion takes place. 1. External combustion engines also called the E.C engines: Here, as name suggests, heat energy from fuel is extracted not inside the cylinder where mechanical movement is generated but outside at different setup from where it is carried along in any medium such as air, steam or gas and passed into setup where it can be used for generating mechanical movement. Examples of this type of engine are hot air engines, steam turbines, steam engines and closed cycle gas turbine. This kind of engine is mostly used in electric power generations, ships, and driving locomotives. 2. Internal combustion engines famously known as I.C engines: It can be easily understood from the name that heat energy of fuel is extracted inside the cylinder from where mechanical movement originates. I.C. ENGINES: Here the mechanical energy is generated by force on nozzle, blades of turbines or pistons. They are arranged in such a way that when fuel is burnt inside combustion chamber the gases so produced as result of this action having very high pressure and very high temperature creates a force that directly leads to the their movement. From the development point of view we can say that J.J.E Lenior was the one who developed the first practically okay engine in 1860 and after that many different version were experimented mostly having power of around 4.5 kw and efficiency near 5%. otto-langen is given credit for developing a four stroke cycle engine in 1876. The efficiency of engine was nearly around 11%. It worked on spark ignition system. In 1892 rudolf diesel came with the compression ignition engine which was more efficient than spark ignition engines. 1.2.1 Classification of I.C. Engines. CHAPTER 2 DIESEL ENGINE 2.1 INTRODUCTION It is an internal combustion heat engine where heat energy, produced by spraying fuel on compressed air having a high temperature that is above the self-ignition temperature of fuel inside the cylinder, is converted in to mechanical work. Piston is arranged inside the cylinder that produces this mechanical work in response to combustion and expansion of air inside the cylinder. Diesel engine works on both 2 stroke and 4 stroke cycle. The main difference between diesel and petrol engine is that diesel works on the concept of constant pressure heat addition while petrol works on the concept of constant volume heat addition. For an engine to work on constant pressure heat addition concept it needs fuel which has low self-ignition temperature. And the fact that only air is compressed inside the cylinder is the reason for high compression ratio of diesel engine. They lie in the range of 14-22. 2.2 WORKING The four important processes of a diesel engine are intake of air, compression of the air to temperature that is above the self-ignition temperature of fuel, combustion inside the cylinder by spraying fuel on the compressed air and finally letting out the gases from cylinder after combustion. These four processes are repeated in cycle to make the engine run continuously. These four processes can be done with two strokes of piston (one revolution of crankshaft) or four strokes of the piston (two revolution of crankshaft). Lets understand the four stroke processes briefly because we are going to perform experiment on 4-stroke engine. During first stroke piston moves down creating space for air to come in. now when piston moves upward it compress air within the cylinder. When piston reaches at the top fuel is sprayed in the cylinder. This leads to combustion and downward movement of piston. After reaching bottom piston moves upward removing the exhaust gas from cylinder. And again when piston moves down fresh air is taken in cylinder and processes goes on. The up and down movement (linear motion) of piston is converted in to rotary motion through crankshaft which is connected to the piston. Please refer to the diagram below. 2.3 FUEL INJECTION The injection of fuel to the cylinder is very critical processes. If done with accurate timing and injection pressure it can lead to enhanced performance of the engine. The injection pressure given to the fuel by injector is typically 7â‚ ¬Ã‚ ª106 to 7â‚ ¬Ã‚ ª107 pa. The accurate time for fuel injection is when piston is about to reach the top of cylinder. When fuel is injected inside it is partly combusted as constant volume and then as piston moves down the remaining part is combusted as pressure constant processes. 2.4 PROS AND CONS OF DIESEL ENGINE The diesel engine is far more superior to the gasoline engine in terms of efficiency. They do not make noise and are very low on maintenance requirement when compared to gasoline engines. Its reliability and ruggedness is more. As fuel leads to combustion due to low self-ignition temperature no spark plugs are required which leads to lower cost of maintaining. Cost of fuel is lower, around 30% to 40% than gas engines. Another major advantage it gives over gasoline engine is by producing low waste in exhaust and cooling Major disadvantages of diesel engine are its high weight to horsepower ratio and difficulty to make them start when they are in cold weather area. CHAPTER 3 DIESEL FUEL AND ADDITIVES Any liquid that can be utilized to operate diesel engine is called as diesel fuel. Mainly derived from following four sources. Diesel fuel has been divided into three major groups by ASTM (The American society for testing and materials), which depends on the various uses of diesel engines. They are: No. 1-D for frequent load and speed changing engines. No. 2-D for engine with constant speed but high loads. No. 3-D for low and medium speed engines that operate under sustained loads. 3.1 DESIRED QUALITIES OF DIESEL FUEL Keeping in mind the functioning of diesel engine that are few important and critical qualities that a liquid must have to serve as diesel fuel. They are: 3.2 STANDARD SPECIFICATION OF DIESEL FUEL Depending upon intention of use, diesel fuel is available in various grades. Diesel fuel is a mixture of different crude oil derived substances, all with their own physical and chemical properties, such as paraffins, isoparaffins, napthenes, olefins and aromatic hydrocarbons. Diesel fuel has to work in various kinds of engine types, having difference in conditions of operation and cycles of duty, and range of technology of fuel system, temperatures of engine and pressures of fuel system. It must suit a wide range of different climates. The balanced properties of each grade of diesel fuel are important to give good performance over an extremely various situation .The most common in use guidelines for diesel fuel are given by ASTM International. ASTM specifications are created after taking into consideration, based on the wide range of experience and cooperativeness of diesel fuels producer, diesel engines manufacturer and fuel systems (and users of both), and other important officials like state fuel quality regulators. 3.3 IMPORTANT PROPERTIES OF FUEL 3.4 DIFFERENT TYPES AND FUNCTIONS OF ADDITIVES Diesel fuel properties are met and maintained by petroleum industry by taking the use of number of commercial diesel fuel additives. Fuel components and additives are different from each other. Firstly Fuel Components are hydrocarbon classes like aromatic, iso-paraffin and naphthene. They basically sum up the volume of the fuel. While Additives are added to fuel in at very less amounts, generally at the ppm level, and is of no significance fuel volume. There are different types of additives that are used to improve fuel in different ways and to overcome different problems. Following table give different types of additives and their functions. Table showing different types and function of additives. Type of Additive Function Cetane number improver Improves ignition quality by raising cetane number, better starts, reduces white smoke Lubricity improvers Improves lubricity, better injector pump lubrication Antioxidants Extend storage life, inhibit oxidation, reduce gum and precipitate formation Stabilizers Inhibit oxidation extend storage life Metal deactivators Deactivate copper compounds in fuel, thereby promoting longer storage life Pour point depressants Low temperature operability, improve cold flow properties Smoke suppressants Promote more complete combustion reduce exhaust smoke Rust preventers Reduce formation of rust in fuel systems storage tanks De-emulsifiers Used to increase the rate of water separation from the fuel CHAPTER 4 HYDROGEN PEROXIDE Having very high oxidizing capability Hydrogen peroxide (h2o2) is one of the strongest reactive oxidizer that exists. Naturally, it is synthesized as the by-product of oxidative metabolism in nearly all-living organisms. It is mainly used as a propellant in rocketry, as bleach, as an antiseptic and as an oxidizer. It has IUPAC name of Di-hydrogen dioxide and is also known as Dioxidane. Molecular diagram of hydrogen peroxide 4.1 IMPORTANT PROPERTIES OF H2O2: 1. Hydrogen peroxide has a Molar mass of 34.0147 g/mol 2. It appears colorless in solution and otherwise has a very light blue color. 3. H2O2 has density of 1.463 g/cm3 4. Melting point of -.43 oc. and boiling point of 150.2 oc. 5. It has more viscosity than h2o. 6.It has calorific value of 2700 kJ/kg. 7. Has dipole moment of 2.13 debye and refractive index of 1.33 (same as that of water) 8. It has specific heat capacity of 1.267 J/kg (gas) and of 2.619 J/kg (liquid) 4.2 HYDROGEN PEROXIDE AS AN ADDITIVE: One important reaction of hydrogen peroxide is its spontaneous exothermic decomposition into oxygen and water. The reactions is: 2 H2O2  ® 2 H2O + O2 It has: 1. Standard enthalpy of reaction of -98.4 kJ/mol 2. Gibbs free energy of -118.7 kJ/mol 3. Change of entropy of 71 J/mol Because of this property of hydrogen peroxide it is used as propellant in rocket. Here high-test peroxide (hydrogen peroxide with concentration of around 90%) is used. The H2O2 decomposes into steam and oxygen. According to me same concept can be applied to diesel engine as well. Where adding small amount of hydrogen peroxide to the diesel fuel can improve ignition of diesel fuel inside combustion chamber by providing additional oxygen and energy when it decomposes. And steam thus produced will easily move out along the exhaust gases. CHAPTER 5 EXPERIMENT PERFORMED 5.1 OBJECTIVE: To conduct experiment using 4 stroke, 2 cylinder diesel engine to study the effects of addition of hydrogen peroxide to the diesel fuel. And compare the performance of three different sample fuel where the first one is 100% diesel, second is 95% diesel + 5% hydrogen peroxide and third is 90% diesel + 10% hydrogen peroxide. 5.2 AIM: To calculate following parameters for three fuel samples: Brake power (BP). Brake mean effective pressure (Pbm) Fuel consumed (Qf) Heat energy produced by fuel (Hf) Brake specific fuel consumption (BSFC) Brake thermal efficiency ( Ã‚ ¨bt) Air fuel ratio (A/F) 5.3 EXPERIMENTAL SETUP: Diesel engine has two cylinders and is four stroke, water-cooled engine. Dynamometer that is a rope brake type has been provided with loading sensors. Different rota-meters has been arranged to calculate flow of water to calorimeter of exhaust gas and to the engine jacket. Setup is equipped with temperature sensors, air tank and fuel tank for supply. Software has been programmed to collect data. It provides experiment performer to log-in data and store and print them. This software allows tabulation and comparison of data collected. Now lets discuss about the dynamometer mentioned above. It has brake drum, load cell, and arrangement of cooling down water. It is so coupled with the shat of the engine that load can be changed using rotation of wheel that increases the tension of the drum. Another important part of the setup is facility provided to measure the heat energy gone along with exhaust gases. Calorific measuring meter is equipped with jacket of the cooling water and shell that is in central with baffles. Water is made to flow against in indirect contact with gas that comes from exhaust and there is a rota-meter and valve to control the rate of flow of this water. So using heat can be measured that is going out as a waste with gases that comes from exhaust. There also is a provision made for getting p-v and p- Ã¢â‚¬Ëœ graphs. These works based on the sensors. Sensors that are stored in combustion chamber and aligned along the shaft that gives the output motion that has been produced by engine. These sensors provide the software the data of different pressure and angle of crank. And then we directly get graphs on the computer. But sadly these sensors have been damaged and cannot be used. So we are not able to get these graphs which are essential part of performance analysis. 5.4 EXPERIMENTAL PROCEDURE: First of all three different samples of fuels are made. Sample 1 is pure diesel. Sample 2 is 5% hydrogen peroxide and 95% diesel. Sample 3 is 10% hydrogen peroxide and 90% diesel. All the pre-checks of the engine are conducted such as SAE 20w40 oil is filled in the oil sump up to needed level using a stick that is made specially for this purpose, data cable is connecting unit of interfering with the computer, flow of water is set accordingly through rota-meters. Filling of the fuel sample in the fuel tank. Starting engine with the help of lever that is for decompressing. Lifting this lever while turning flywheel at high speed taking use of handle leads to smooth starting of engine. Run the engine for like say 2 min before any thing to be done because it needs time to stabilization. Now loading of the diesel engine is done with help of dynamometer. Here we will try and set four different loads for a sample of fuel. Firstly zero kg then eight kg after that 16 kg and finally 24 kg. Readings are noted down or you may say logged in the computer for every load and saved. After completion of the experiment for fuel 1 same procedure is followed for other two samples. After the readings and information of all samples are collected stop the engine only after reducing load on engine. Finally close the supply of water that is used for cooling and stop the fuel supply. 5.5 IMPORTANT SPECIFICATIONS OF ENGINE: 14 horse power engine Diameter of bore is 87.5 mm Length of stroke is 110 mm Length of arm acting on dynamometer is 0.165m Density of air is taken as 1.21 kg/m3 Gravitational acceleration is 9.81 m/s2 Surface area of piston is 6.01*10-3 m2 Volume swept by cylinder per second is .0165 m3/sec 5.6 FORMULAE USED: Please note formulae have been written after calculating all constant and known values as specific numerical constant so as to get clear picture of what and how different variables affect the values of performance indicators. And also that following set of formula apply for sample 1 only and similarly formulae for sample 2 and 3 were calculated separately. Brake-power (in kw): m is mass of load acting on dynamometer (kg) N is revolution per minute of shaft Break mean effective pressure (in N/m2): Fuel consumed by engine (in kg/s): X is volume of fuel consumed (in ml) T is time taken to consume X ml of fuel (in seconds) Air fuel ratio: Qa is flow rate of air intake by engine (in m3/s) Brake specific fuel consumption (in kg/kw-s): Heat supplied by fuel (in kw): Brake thermal efficiency (in %): Volumetric efficiency (in %): 5.8 ANALYSIS AND COMPARISION OF PERFORMANCE: GRAPH: LOAD VS BRAKE POWER From above graph we can say that all the 3 samples of fuel are able to give same brake power output. This helps us to confirm that 2 experimental fuel are able to provide same output as that provided by original fuel. GRAPH: LOAD VS BSFC From the graph we can observe that sample 2 has higher BSFC then other 2 samples at low loads. But as the load is increased sample 2 has slightly lower BSFC than other two samples. While sample 3 gives you lower BSFC at low loads and same BSFC as the sample 1 at higher loads. GRAPH: LOAD VS BRAKE THERMAL EFFICIENCY From graph above, it is clearly visible that sample 2 and sample 3 provides higher efficiency than the original sample 1. And it is also important to note that there is not much vast difference between efficiency of sample 1 and sample 2 CHAPTER 6 CONCLUSION The experiment was performed on the 4-stroke, vertical, 2-cylinder diesel engine. It was maintained at constant rpm of 1498 and 50 ml of fuel was consumed at each load. Four load conditions were decided to perform experiment on 3 samples of fuel keeping in mind the capability of engine. The 4 conditions were 0, 8, 16, and 24 kg. The positives that we can take from the experiment performed are that we are able to produce same output result in terms of output power at output shaft though the heating value of sample fuel 2 and 3 are lower than that of sample 1. This is the reason we are able to show increase in brake thermal efficiency obtained by sample fuel 2 and 3 than that obtained by sample 1. But the most important conclusion that I think from the experiment is that there is slight decrease in BSFC of sample fuel 2 at high load. Due to limitation of experimental conditions we cannot check the result for load above 25 kg. I believe that this result has originated from the fact that hydrogen peroxide provides that additional oxygen and energy when it decomposes exothermically to give steam and oxygen. The thing that hampers the proposition of hydrogen peroxide as an additive for diesel fuel is its storage problem. A research is needed on the feasibility of storing hydrogen peroxide separately than the diesel in engine and spraying it through different injection system than that of diesel because there could be possibility when hydrogen peroxide in the fuel tank it may decompose itself without aid of compression temperature in combustion chamber in long-term storage. The cost factor also needed to be taken into account. The other few things that are kind of inconclusive and needs further research on them are how does steam produced by decomposition reaction affects the engine on long run and what amount of hydrogen peroxide is optimum for the engine.

Themes of Morality and Racism in Adventures of Huckleberry Finn Essay

The Adventures of Huckleberry Finn by Mark Twain is a novel full of racism and hypocrisy of the society that we know. Huck continually faces the many challenges of what to do in tough situations dealing with racism and what the society wants him to do. With the novel being written in the first person point of view gives us insightful information into the challenges the Huck is facing and gives us a look into Huck’s head. Huck uses many different techniques to deal with his problems and he gets through them with the end result always being what Huck believes is right. Through Huck’s perspective we see how he deals with all of the racism and hypocrisy of society to form him into the character that he is and to serve the themes of the novel. Huck in many instances has a conflict from the racism that society has put forth and he has difficulty deciphering what is right by his heart and what is right by society’s standards. In the novel you find Huck lying on many occasions to help protect his slave friend Jim. In one instance Huck poses as a girl in a town down the river to see the response to Huck’s fake death and Jim’s disappearance. Huck finds out that â€Å"Before night they changed around and judged it was done by a runaway nigger named Jim†¦ The nigger run off the very night Huck Finn was killed. So there’s a reward out for him-three hundred dollars† (86). With a reward being out for Jim’s capture Huck knows that people are going to be looking for Jim. Huck quickly created a story to protect his slave friend Jim from the feared slave catchers. Huck hides his identity numerous times to protect his friend Jim from danger and possibly death. It takes an extraordinary high moral person to take these kinds of personal risks to prote... ... could not stand such indecency and it bothered him to see that. "It made my heart ache to see them getting fooled and lied to so." (183). Huck in those passages shows a special person, almost a hero, that was uncanny for the time period, showing emotions towards slaves where the rest of the society either didn’t think anything of it or just thought of slaves as property with no feelings. With all the issues of right and wrong, Huck tries to do the right thing even though most people in the society around him wouldn’t view them as correct. Huck breaking Jim out of slavery and Huck’s feelings of sickness of slave trading, give the reader insightful information on the characters perspective. Through Huck’s perspective we see how he deals with all of the racism and hypocrisy of society to form him into the character that he is and to serve the themes of the novel.

We Should Not Reinstate the Military Draft :: Argumentative Persuasive Argument Essays

We Should Not Reinstate the Draft I never thought I would say this but I think we should reinstate the draft. It has been years since we have wanted or needed a draft, but in view of the United States being attacked on September 11, 2001, I feel our country must be ready and prepared to defend itself. If being prepared means reinstating the draft, a mandatory summons for military service, then I think we should consider this a reasonable proposal. I think the tragic events of September 11 will evoke most people to agree with me. Since September 11 we have seen a surge of patriotism in this country that seemed hidden for many years. I am so glad patriotism was not lost, and I think most Americans would be willing to defend their country in light of this attack. We are a nation and a people who believe in freedom and democracy. It tells other nations who we are and what we stand for. It is these beliefs that lead me to believe that the people of the United States will do anything to preserve our freedom and democ racy even if it means reinstating the draft. I want to prove this notion, but am unsure how to accomplish this. I have not read any recent articles in newspapers or magazines that have dealt with this issue. My textbook was not a source either. So I decided to do two things. First, I went to the Internet for any information, articles, discussions, or statements relating to this issue. Second, I decided to conduct an informal poll. This informal poll consisted of male and female respondents with an age span of eighteen to sixty two. My poll started with classmates in my Western Civilization and Studio Art classes and the professors who instruct these classes. My poll included emailing friends and family who live and work in New York, family currently serving in the Armed Forces, and a family member who is a Veteran of the Viet Nam War. Also included in this poll is a random sampling of the townspeople of Los Alamos. Medical personnel at Los Alamos Women’s Health Services, and the lunch crowd at Cafà ©Ã¢â‚¬â„¢ Allegro rounded out my poll. This cross section of Americans evoked many feelings and opinions and stimulated many conversations and critical thought. These conversations exhilarated me and the results I obtained amazed me.

Essay --

This paper with address the major themes, which run throughout The Holy Bible. There are too many themes throughout the Bible to list so this author will address only three major themes that are see in God’s Holy Word. The first theme is Jesus; the beginning and the end, the Alpha and Omega. Colossians 1:17 from the New Living Translation says it best: He existed before anything else, and he holds all creation together. Christ is also the head of the church, which is His body. He is the beginning, supreme over all who rise from the dead. So He is first in everything. For God in all His fullness was pleased to live in Christ, and through Him God reconciled everything to himself. He made peace with everything in heaven and on earth by means of Christ’s blood on the cross. The second theme that is seen in the Bible is love. The Bible says in 1 John 4:8 that God is Love; But anyone who does not love does not know God, for God is love. We see this in the greatest commandment. The last theme, which is clearly seen in nearly every book of the Bible, is the theme of salvation and/or redemption. God the Father is not only seen saving those who call on His name from certain death in the Old Testament, but also in the New Testament. In theology redemption and salvation are one in the same. â€Å"Theology is the deliverance from the power and penalty of sin; redemption† (Dictionarry.com, 2013). Jesus The first theme is Jesus. We see the prophecies of Jesus’ first and second coming in the Old Testament and then we see in the New Testament the life and teachings of the Son of God. â€Å"Then he said, ‘When I was with you before, I told you that everything written about me in the Law of Moses and the prophets and in the Psalms must be fulfilled’† (Luke ... ...st through the reading of God’s Word start to understand out to look through the lens of God for our lives and others. This shows us we are in need of a relationship and not a religion. The Bible teaches us and shows us we need not to get cleaned up to come to Jesus, but come to Jesus and the Cross to get cleaned up. His arms are always wide open. C.S. Lewis once said, â€Å"The Christian does not think God will love us because we are good, but that God will make us good because He loves us† (Patheos.com, 2013). â€Å"‘This is basically what C.S. Lewis was saying. God made us good only through the atoning work of Calvary. We became righteous because of His love that was most vividly displayed on the cross as John wrote, ‘In this is love, not that we loved God but that he loved us and sent his Son to be the atoning sacrifice for our sins’† (1 John 4:10) (Patheos.com, 2013).

Famous Women of Uttarakhand Essay

Bachendri Pal the archetypical Amerind women to climb Ascension Everest, Bachendri Pal belonged to a stock of rattling temperate effectuation. She was calved in twelvemonth 1954 in a Nakuri village in Garhwal. Bachendri was an nimble nipper and did fit in her civilize, she excelled in sports too. Her freshman danger to climb was at the age of 12, when during a vacation she along with several schoolmates climbed a top of alt 4,000mts. She complete her exercise, decent the low woman of her settlement to do so. She also secured the best office in a rifle propulsion circumstance during quantification. Her lineage was application business troubles and she desirable a job desperately. She shared with her parents her want to get a pro mountaineer. The association was â€Å"devastated,† as for them, her relatives and localised group, the most suited job for a negroid was teaching, not mount.She connected the Solon Make of Climb (NIM). She was declared the superior intellectual and was thoughtful as â€Å"Everest material†. In 1982, spell at NIM, she climbed Gangotri I (21,900 ft) and Rudugaria (19,091 ft). Around that quantify, she got engagement as an educator at the National Adventure Substructure. Bachendri was chosen as one of the members of the selected grouping of six Asian women and team men who were privileged to activity an raise to the Move Everest in 1984. After an accident spell rise the Mt. Everest, members of the squad go disabled. Despite an loss Everest. She remained on the summit for nigh 43 proceedings and became the foremost Soldier nipponese to measure the Organise Everest, and the fifth female in the man. In 1985, she led an Indo-Nepalese Everest Campaign group comprising of only women. The expedition created heptad grouping records and set benchmarks for Asian mountaineering. In 1994, she led an all women aggroup of rafters. The aggroup coursed finished the actress of the river River, cover 2,500 km from Haridwar to City. Bachendri Pal says† adventure sports same trekking and mountaineering toughens a organism, both mentally and physically†. Summing up her mount campaign, Bachendri Pal, the freshman Amerindian friend and ordinal in the domain to uprise Layer Everest, says: â€Å"Mountains pirate you to raft with vituperative situations. They move punish and activity qualities, humanity, courageousness, ego accept and certainty, too transfer one in contact with group from assorted areas and disparate cultures.† Bachendri Pal belonged to a family of very moderate means. She was born on 24 May 1954 in a village named Nakuri in Uttarakashi District of Garhwal. In 1982, Hari.K.Govind hill at NIM, she climbed Gangotri(21,900 ft) and Rudugaria (19,091 ft). In that time, she got employment as an instructor at the National Adventure Foundation(NAF), which had set up an adventure school for training women to learn mountaineering. Icchagiri Mai alias Tinchari Mai Ichhagiri Mai alias Tinchari Mai (1912-92) â€Å"Comissioner, send me to prison; I have burnt the liquor shop down. And I won’t stop with this one†¦Ã¢â‚¬  The woman avenger – against liquor in Pauri Garhwal in 70-80s. Government earns considerable revenue by licensing country liquor shops in the hills. For men it is a cheap way of escapism. Finally it is women who have to pay the price in terms of violence, abuse and no money to run the household. Tinchari Mai was an illetrate sanyasini (nun). Gaura Devi (1925-91) Forest is like our mother’s home. We will defend it – come what may.† After Gandhi’s Satyagrah, this housewife, born in Lata village in Chamoli, gave he next weapon, in the fight against state oppression – Chipko movement. Women’s natural environment, which provides, fuel, fodder & water is under tremendous stress. Chipko literally means to hug a tree and die with it, if need be ! A long series of forest movements over last two centuries in Himalayas have been an assertion of usufructuous rights of the community to the forest. The State has tried to curtail it ever since the Raj days. The battle is on.. Devika Devika Chauhan was the first girl to graduate from Jaunsar hills in 1954. She, again was the first woman to become a Block Development Officer in the entire state of Uttar Pradesh. She later rose to the level of Asst. Director – tribal welfare. Played an important part in the survey of tribal communities in the UP hills and securing privileges from Government for them. Retired but comitted to women’s cause, She is still working with voluntary agencies in Jaunsar Bawar. Currently lives in Dehradun with a number of children. Her Biography Seven Sisters Bhagirathi Seven Sisters adventure club represents a new breed of Garhwali women. Bachhendri Pal of this club, climbed Everest in 1984. Nine years later, she led an all women team to the same peak successfully. Women in the hills have always climbed steep cliffs and trees in search of fodder; Only now, they are proving, that they are no less than men, where technical skills and physical stamina are of vital importance. Radha Behn (Radha Bhatt) Filed in : Social Activist Born on 16 October 1934 in village Dhuraka, Almora, Radha Behn has made exemplary contribution in the fields of women’s education and employment. She quit formal education after her intermediate in 1951, and joined Sarla Behn at her Laxmi Ashram in Kausani, to undertake social work. From 1957 to 1961 she was active in Bhoodan Yatra and toured various regions of Uttarakhand. She took active part in movements against mining, alcoholism and deforestation. For her contributions to social empowerment she was honored with Jamnalal Bajaj Award in 1992. She has authored several books and articles. Gaura Pant ‘Shivani’ Filed in : Art, Literature, Writer Gaura Pant (Shivani) holds a prominent place amongst the women writers of Uttarakhand. She was born on 17th October, 1923 in Rajkot, Gujarat to a Kumouni family. After her early education in Almora she was sent to Allahabad for higher education, and then she went to Shantiniketan where she had the fortune of academic enrichment under the tutelage of Gurudev Rabindranath Tagore. Right from her childhood she had a flair for writing. Embedded in the folk culture of Kumaon she conveyed the yearning if common man and woman in and their inter-relationship in her writings. In 1935, Shivani’s first story was published in the Hindi Children’s magazine ‘Natkhat’, at age twelve. She wrote 30 novels, 13 short story collections and 8 volumes of memoir. Among her well known works are Vish Kanya, Kainza, Chaudah Phere and Bhairavi. In recognition of her contribution to Hindi literature she was given several awards and honours including Bhartendu Harishchandra Samman (1979); Padmashri (1981); Mahadevi Verma Samman (1994); Subramannyam Samman (1995) and Hindi Sewa Nidhi Rashtriya Puruskar (1997). She died in March 2003 in Lucknow. Sheila Irene Pant Filed in : Academician, Intellect Sheila Irene Pant (Begum Ra’ana Liaquat Ali Khan) was born in year 1905 in Almora, Uttarakhand (then United Provinces of Agra and Oudh). She obtained a first class Masters degree with honors in economics from the University of Lucknow in 1929. Begum Ra’ana began her career as a teacher in the Gokhale Memorial School and was later appointed as Professor of Economics in the Indraprstha Girl College, Delhi. In April 1933, she was married to Nawabzada Liaquat Ali Khan, the first Prime Minister of Pakistan. She then played a prominent role in the social and political life of Pakistan. After the reorganization of Muslim League, Begum Ra’ana devoted herself to the task of creating political consciousness amongst the Muslim women. Her struggle for emancipation continued till the creation of Pakistan for Muslims of India in 1947. Liaquat Ali Khan was assassinated in 1951. Begum R’ana continued her services for the social and economic uplift of women of Pakistan till her death in 1990. Begum Ra’ana served as Pakistan’s ambassador to the Netherlands in the 1950s and as ambassador to Italy in the 1960s. She was the first woman Governor of Sindh province in the mid-1970s and the first Muslim woman delegate to the UN who also won the United Nations Human Rights Award. Himani Shivpuri Filed in : Art, Cinema, Theatre The renowned theatre artist and film star Himani Shivpuri was born on 24th October 1957. She grew up in Dehradun where her father Hari Dutt Bhatt ‘Shailesh’ was a Hindi teacher and house master in the Doon School. Her ancestral village is Bhatwani in Chamoli district. After her schooling she did her M.Sc. in Organic Chemistry and an acting course in 1984 at NSD. She was always passionate about acting. She got married to actor Gyan Shivpuri, who died in 1995. She acted in plays like Mitro Marzani, Azar ka Khwab, Surya Ki Antim Kiran se Pehli Kiran Tak, Othello, The Cherry Orchard, Silence The Court Is In Session, Yayati, and Antigone. After performing several plays on the state she moved to television serials and then to the films and achieved phenomenal success. Shivpuri made her film debut in 1984 with Ab Ayega Mazaa. She worked in popular films like Hum Aapke Hai Kaun, Hero No.1, Dilwale Dulhaniya Le Jayenge, Kuch Kuch Hota Hai, Pardes, Kabi Khushi Kabhi Gham, Koyala and Umrao Jaan. She also worked in TV Serials namely, Hamrahi, Hasratein, Ek Kahani, Kyunki Saas Bhi Kabhi Bahu Thi, and Kasauti Zindagi Ki. Shivpuri has received several national and international awards including the Shrikant Verma award for her excellent theatre work. She has been honored by several literary, cultural and social organizations. She has visited her native village several times and has particular attachment for Uttarakhand. She feels much concerned about preserving and projecting Garhwali culture and arts. Rani Karnawati ‘Nak-Kati-Rani’ Filed in : Heroic, Historic Rani Karnavati was the wife of Mahipat Shah, the king of Garhwal, who ascended to the throne in 1622 and died young in 1631. After his death the queen, Rani Karnavati, ruled the kingdom on behalf of her young son, Prithvipat Shah. She distinguished herself as a great warrior queen, and fought against the Mughals in 1640. She defeated their troops and had the habit of cutting the noses of the invaders for which she earned the nickname ‘Nak-Kati-Rani’. Monuments erected by her still exist in Dehradun at Nawad. She is also credited with the construction of the Rajpur Canal, the earliest of all the Doon canals, which started from the Rispana River and brought its waters to the city of Dehradun.

Hamlet Moral Philosophy Essay

Throughout Hamlet there is a moral conflict in regards to suicide. As the events of the play unfold Hamlet finds himself pondering whether or not life is worth living in such a decrepit world. Uncertainty keeps Hamlet from ending the pain of life, as well as his desire for revenge on Claudius. Periodically throughout the play Hamlet stops to contemplate his mortality and ending his life. Hamlet does this in his soliloquies, often about whatever event is happening right then as well as, as is his melancholic nature, thinking about whether life is worth living. In the famous â€Å"to be, or not to be†(3.1.56) speech, Hamlet is literally weighing the options between to be, or to live, or not to be, to die, and in the end he finds that the uncertainty of death makes â€Å"calamity of so long life†(3.1.69). Speeches like this and others throughout the play are prompted by Hamlet’s distress at all of the conflicts going on around him. These speeches are Hamlet’s innermost thoughts and so are intended for Hamlet as they are his reflection on the moral conflict he is facing. Hamlet’s soliloquies reflect his inner conflict as he reflects upon whether or not he should end his life and his suffering or live and continue to suffer through his pain. In Hamlet’s soliloquy in Act 3 Scene 1, or the â€Å"to be, or not to be† speech, Hamlet uses various rhetorical techniques to judge whether he should live or die. He uses imagery in this speech such as â€Å"The oppressor’s wrong, the proud man’s contumely† (3.1.71) to illustrate the pains which may be felt in the sleep of death which he is considering. Hamlet also uses repetition throughout the speech to emphasize his conflict between life and death, particular in reference to sleep as he says â€Å"To die, to sleep† (3.1.60&64), he does this to highlight his uncertainty at the idea of death, or what may be lurking thereafter, â€Å"what dreams may come†(3.1.66). Hamlet’s perspective on this moral conflict changes as he finds purpose in his revenge against Claudius and begins to see his plan come to fruition. In the beginning of the play, Hamlet seems to be contemplating suicide whereas at the end, Hamlet wants to live to see his revenge against Claudius completed.

Fedex and UPS Essay

1. Accounting Treatments Capital Lease -Lessee Initially, the lessee recognizes the asset under his property, plant and equipment. The amount that should be debited is the Lower of asset’s fair value and present value of minimum lease payments. The present value is determined by discounting minimum lease payments using interest rates implicit in the lease. Also, initial direct cost that the lessee incurs in relation to the lease is added to the cost of recognized asset. On the credit side of the entry should be lease liabilities, which is in fact, some kind of a loan. The lease liabilities should be split into current and noncurrent liabilities as some payments are made within 12 months while others are made after 12 month of the reporting date. Subsequently, there are two things we must take care of. First, we must depreciate the lease asset over the economic life, not over the lease term because that doesn’t necessarily need to be the same. The entry is to debit depreciation expense in profit or loss and credit th e accumulated depreciation account. Secondly, we need to allocate the lease liability or minimum lease payments paid to the lessor into two parts; reduction of lease liability and finance charge or interest. IAS 17 requires the finance charge to be allocated so as to produce a constant periodic rate of interest (interest rate implicit in the lease) on the remaining balance sheet liability. (Refer to appendix A for journal entries Capital lease-Lessor The lessor is a finance provider, and therefore records lease receivables as the debit side of the entry. The lease receivable is the net investment in the lease, which is the total of minimum lease payments and unguaranteed residual value. Total of these two figures is gross investment in the lease and we need to discount it to present value using discount rate implicit in the lease and all this must be equal to fair value of the asset plus initial direct cost. The credit side to this entry is simply cash given out by the lessor. Subsequently, we have to split minimum lease payments received from the lessee between reduction of finance lease receivable and finance income similar to what the lessee would do. (Finance income should reflect a constant periodic rate of return on the lessor’s net  investment in the lease.) (Refer to appendix A for journal entries) Operating Lease-Lessee In an operating lease, the lessee does not recognize any asset. The lease payments are recognized as rent expense in profit or loss on a straight-line basis. The journal entries would include a debit to rent expense and credit to cash or accounts payable. (Refer to appendix A for journal entries) Operating -lessor Lease payments received from the lessee are recognized as revenue in profit or loss on a straight-line basis. The lessor keeps the asset on his financial statement and depreciates it in line with its fixed asset accounting policy. (Refer to appendix A for journal entries) Advantages of Operating Lease In an operating lease, the lessee is considered to be renting the equipment and thus the lease payment is recorded as rental expense. No assets or liabilities are recorded on the balance sheet (Off-balance sheet financing). This is beneficial for companies because it will result in a lower asset base, therefore creating a higher ROA. Operating lease will also display more desirable solvency ratios such as lower debt to equity. This off balance sheet method of recording will also produce better debt covenant ratios for the company to show its debt lenders. Moreover, some companies associate management bonuses to certain ratios such as return on capital, which would be more optimal looking if recorded under operating lease. Another major benefit of operating leases is the potential tax benefits. An operating lease may allow the company to deduct payments as operating expenses during the period in which they are paid. If the company purchases equipment, they may be able to deduct the in terest, as well as the cost of the depreciation. 2. Under current Financial Accounting Standards Board regulations, what business arrangements might FedEx have made in order to account for leases as operating leases rather than capital leases? An operating lease is usually coined as anything that is not classified as a finance lease.  Factors that an operating lease may include are: 1. If a lease does not significantly transfer all the risks and rewards, associated with ownership of an asset the lease 2. If the ownership of the asset is more likely to go back to lessor at the end of the term 3. The lessee does not have the option to buy the asset at a cost significantly below the fair value of the asset → ie. a bargain price. The term of the lease is not a major part of the economic life of the lease item. IAS 17 does not explicitly say how much is a major portion however ASPE states that 75% and above is a major portion. 5. If there is little or no risk to the lessee; all major risks are borne by the lessor. An example wo uld be cancellation costs. 6. The leased asset is of common nature; not specialized and can only be used by the lessee. 7. The present value of the total amount of minimum lease payments do not equal or is close to the fair value of the asset leased. Other Additional Criteria can be: 8. Whether fluctuation in fair value at the end of the lease accrue to the lessor 9. If the lessee does not have the option to extend the lease for a secondary period at a â€Å"below the market† price Arrangements FedEx would have to make to disclose the operating lease would include disclosures about: the outstanding payments left for non-cancellable operating leases for the time periods: within one year within two to five years after more than five years the total future minimum sublease income for non-cancellable subleases the lease and sublease payments recognised in income for the period the contingent rent recognised as an expense  the general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing For operating leases, IAS 17 states that the total lease payments should be incurred as an expense and would appear on the income statement regularly with the amount on a straight-line basis over the entire lease term. Any enticements that the lessee may have received from the lessor to enter into the lease arrangement, must also be divided on a straight line basis to offset the  rental expense. 4. Lease Capitalization on Financial Variable and Ratios Unrecorded Lease Liability and Debt-to-Equity Ratio Based on the ratios and calculations performed there are many incentives for companies to report leases as operating leases rather than capitalize them. It can be concluded that the impact of lease capitalization on the financial statements is far greater for FedEx than UPS, however both companies are reaping benefits from reporting leases as operating leases. Capitalizing leases requires that leases are recorded as assets and liabilities on the balance sheet. The Unrecorded Lease Liability is 98.41% of existing liabilities for FedEx and 8.27% for UPS. Thus, by not capitalizing leases, firms are able to decrease their liabilities and present a more lower debt/equity ratio.The Debt/Equity ratio gives stakeholders an indication of the capital structure of the firm. The ratio for FedEx moves from 0.97 to 2.70, which indicates a more leveraged capital structure. UPS ratio moves from 0.87 to 1.28. The capitalization of leases would not a llow FedEx to maintain a debt-equity ratio below 1, which would change shareholder’s view on the financial flexibility of the firm. If FedEx wishes to maintain a relatively low debt-to-equity ratio on their financial statements it would be unfavourable to capitalize leases. Return on Asset The Return on Assets (ROA) is another key ratio that is affected when leases are capitalized due to the increase in assets that the company owns. When leases are capitalized there is a decrease in ROA for both FedEx and UPS by 1.69% and 0.32%, respectively. This is a relatively significant drop in efficiency and further motivates firms to record leases as operating leases. Interest Coverage Ratio The interest coverage ratio informs stakeholders of a company’s ability to pay back their interest. There is a significant drop of 17.26 in FedEx’s interest-coverage ratio and a drop of 9.2 in UPS’s interest coverage ratio. This means that a certain amount of profit is attributed to the fact that leases are not capitalized. In conclusion, it is clear from the variables and the ratios analyzed why companies prefer to record leases as operating leases rather than capitalize them. Operating leases are kept off the balance sheet and their main impact on the income statement is rent expense since the risks of ownership are not assumed. On the other hand, when leases are capitalized, the present value of payments including interest expense,  is treated as a liability on the balance sheet. These two accounting methods result in ratios to be more favourable for the firm when leases are recorded as operating leases rather than financial leases. 5. New Exposure Draft: A Contract-Based Approach Development of Contract-Based Approach Leasing is a critical activity in business as it is a means of gaining access to assets, obtaining finance and reducing an entity’s exposure to the risks of asset ownership. Some key advantages of leasing assets rather than purchasing assets are 100% financing, flexibility and the tax advantages. Therefore it is crucial that leases are appropriately accounted for and nature and duration of the lease agreement is considered. Current models require lessees and lessors to account for leases as either finance leases or operating leases. A recurring criticism of this approach is that lessees are not required to recognize assets and liabilities arising from operating leases. We can see the benefits of this in the financial statements and ratios of FedEx and UPS, as discussed above. In our opinion capitalizing leases provides stakeholders of a less aggressive view of a company’s financial statements. The contract based approach ensures th at companies recognise the right to use an asset along with the contractual liability on its balance sheet. Recognition and Measurement (Lessee) IASB and FASB are proposing a new approach to lease accounting that ensures entities record assets and liabilities arising from a lease. With this new approach, a lessee would recognize assets and liabilities for leases with a maximum possible term of more than 12 months. Under this contract-based approach, the asset is taken on by the lessee as the right to use to asset and not the asset itself. This a key difference between the contract-based approach and finance leases. When the lease is acquired, the lessee would recognise a lease liability. This would refer to the obligation of the lessee to make recurring lease payments. Additionally, the lessee would recognize a right-of-use asset representing a lessee’s right to use the underlying asset for the lease term. The right-of-use asset would include the initial measurement of the lease liability, any lease payments made at or before commencement date and any initial direct costs incurred by the lessee. The proposal further categorizes the leases into Type A and Type B leases. Type A Lease Recognition Leased assets other  than property (such as equipment and vehicles) would be classified as a Type A lease. However, if the following two conditions are met, the lease would be classified as a Type B: if the lease term is an insignificant portion of the asset’s economic life and if the present value of the lease payments is insignificant relative to their fair value. Initial measurements for a Type A lease would include a right-of-use asset and a lease liability. The lease liability would be measured at the present value of the lease payments, measured at the rate charged by the lessor. If that rate cannot be immediately determined, the lessee uses the incremental borrowing rate. Subsequent measurements would recognize interest expense and the amortization of the right-of-use asset separately on the income statement and balance sheet. This would be accounted for separately from the amortization of the asset. Type B Lease Recognition Leased assets of property (such as land or a building) would be classified as Type B leases. Initial measurements would be parallel to the initial measurements of Type A assets. However, subsequent measurements would recognize a single lease cost. This cost would be a measurement of the interest expense as well as the amortization of the asset. This combined figure would be calculated on a straight-line basis. Effect on Existing Operating Lease Existing operating leases must be appropriately treated based on the a ccounting standards for leases. Leases that were previously reported as operating leases by lessees should be recognised using the new approach at the beginning of the earliest comparative period. The lessee should recognize the lease liability, which is the present value of the remaining lease payments. For Type A leases, a right-of-use asset is measured as a proportion of the lease liability. The proportion is based on the remaining lease term at the time of the earliest comparative period. Additionally, the right-of-use asset recorded should be adjusted for any previously recognised prepaid or accrued lease payments. On the other hand, for Type B leases, a right-of-use asset is measured at an amount that equals the lease liability. The asset is then adjusted for previously recognised prepaid or accrued lease payments.