E-government benefits Research Paper Example | Topics and Well Written Essays - 1500 words

E-government benefits - Research Paper Example Comfort is likewise portrayed by accessibility of numerous channels realized by e-government that empowers the residents to pick where and when to get taxpayer driven organizations. What's more, residents with incapacities don't experience the difficulty of moving from one topographical territory to the next looking for taxpayer driven organizations. Also, e-government has disentangled application forms. Yigitcanlar and Baum (2006) declares that residents can without much of a stretch apply for taxpayer driven organizations without any problem. Through the administration sites, a resident can find solutions to their inquiry without swimming through several insignificant data. With e-government, records can be marked carefully, confirmed lawfully and conveyed electronically to the suitable areas by means of the web. Data can without much of a stretch be gotten to utilizing a normalized feel and look utilizing MassCares suite applications. A MassCares suite application has empowered re sidents to serve themselves since routine work of government authorities has been computerized. Furthermore, residents can visit numerous administration offices with a tick of the mouse. With e-government, application process has additionally been made more straightforward through single-windows and single-sign â€on. Third, e-government has expanded citizen’s viability and efficiencies. ... Residents have discovered e-government decreases the measure of time, cash just as materials spend on looking for taxpayer driven organizations. This is on the grounds that correspondence between the administration authorities and residents should be possible by means of email, shot informing administrations or talk rooms. Moreover, e-government has decreased the odds of residents making mistakes in application since robotization educates the client continuously when the blunder happens and permit the person in question to correct it on the spot. Viability and proficiency realized by e-government has empowered a few residents to design better their own and expert work. Fourth, e-government has expanded democratization. Residents can without much of a stretch express their feelings on government approaches and exercises by means of online reviews or web journals. Actually, it has been built up that residents particularly the individuals who are more youthful take an interest on online conversations of policy centered issues and are claimed by e-casting a ballot methodology. The residents can without much of a stretch apply immediate and unmistakable impact to administrative procedures by expanding their political interest on issues influencing them. As indicated by Roy (2004), e-government permits residents to communicate with government authorities just as legislators on significant issues influencing their lives. Texting, online intuitive overview, sound/video introductions and blogging will permit government authorities and lawmakers see and comprehend people’s sees (Alston, 2003). Fifth, e-government has expanded straightforwardness and responsibility in government organizations. With e-government, residents (voter) are permitted to get understanding on how government choices and strategies are made continuously premise.

William Grant Still free essay sample

Still was self-educated in saxophone, clarinet, and cello alongside an arrangement of different instruments while additionally taking violin exercises. A man with humble beginnings, William Grant Still turned into the primary individual of African plummet to direct a significant American Symphony (William Still). Still is generally well known for his Symphony No. 1 Afro-American†. He was the primary African-American man to compose an ensemble and afterward have it performed by the main Rochester Philharmonic Orchestra. Still likewise composed Operas, however they never picked up the reputation of his previously mentioned orchestra. He formed such dramas as Troubled Island and A Bayou Legend. Still bacome famous during when African Americans were persecuted. William Grant Still was hitched to Verna Arvey, who had a major influence in his music. They were hitched in Mexico because of the way that interracial marriage was illicit in the United States. Still resisted every social shame and turned into a man who separated obstructions in music and battled balance (J. We will compose a custom article test on William Grant Still or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page Smith). The rundown of his pivotal accomplishments ranges from being the primary African-American to direct an orchestra in the Deep South to being the first to have an ensemble broadcast over a national system. Still was a pioneer in the Modern period of music in the mid twentieth century by making music that intrigues the entirety of the greats, yet had a distinct American impact to it. When William Grant Still kicked the bucket on December 3, 1978, a lot of his work was overlooked. Today, his music has been rediscovered and he is refered to as â€Å"the Dean† of African-American arrangers (William Grant Still). He composed the music for the disputable show, Troubled Island, while his better half, Verna Arvey, alongside Langston Hughes composed the lyrics. The Troubled Island, recounts to the narrative of Jean Jacques Dessalines and his degenerate initiative in the Haitian unrest. Subsequent to announcing himself head of Haiti, he is in the long run killed by rivals of his system. The Opera was generally welcomed and collected 20 drapery calls after its first execution. Pundits panned show and which made it close after just three exhibitions. The opera’s score blended current American impacts in with local Haitian impacts to make a perfect work of art (Murchison 42-74). Still’s most notable Opera was A Bayou Legend. This drama would in the long run become a TV film that would inevitably revive enthusiasm for Still’s inventory of music. The story includes the delightful and spiteful Clothilde as she authorizes an arrangement of vengeance against Bazile, a man who doesn't restore her love. Clothilde attempts her hardest to pick up his warmth, however at long last, her emotions pathetic by Bazile, she arranges a plan which prompts Bazile being lynched. The Opera was granted the differentiation of being his most notable work, and being held as a melodious magnum opus. The lyrics was composed by his better half, and long-term associate and spouse, Verna Arvey (Smith 23-56). As I would see it, William Grant Still is by a long shot one of the most powerful authors in American Music. His music, maintained a ton of the convictions that he was instructed and displayed the African-American battle, while likewise speaking to a more extensive open. Still was a genuine craftsman, who additionally worked with W. C. Helpful as his arranger.

How Caffeine Addiction Can Affect Your Health

How Caffeine Addiction Can Affect Your Health Addiction Addictive Behaviors Caffeine Print Caffeine Addiction Symptoms and Withdrawal By Elizabeth Hartney, BSc., MSc., MA, PhD Elizabeth Hartney, BSc, MSc, MA, PhD is a psychologist, professor, and Director of the Centre for Health Leadership and Research at Royal Roads University, Canada. Learn about our editorial policy Elizabeth Hartney, BSc., MSc., MA, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on July 23, 2016 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on November 27, 2019 More in Addiction Addictive Behaviors Caffeine Internet Shopping Sex Alcohol Use Drug Use Nicotine Use Coping and Recovery Caffeine addiction is the excessive and/or harmful use of caffeine over a period of time, which has negative effects on your health, social interactions, or other areas of your life. As caffeine is a widely accepted and used drug, many people dont believe caffeine can be addictive. While most caffeine users feel they enjoy many of the effects of caffeine, like a good morning boost, they may not be aware of some of the negative effects the drug is having, such as disrupted  sleep, irritability, and anxiety.  Many people, for example, get into a vicious cycle of drinking coffee to increase energy, only to find themselves both fatigued and unable to relax at bedtime.   Some people experience significant problems as a result of their caffeine use, have difficulty coping without caffeine, and experience other unpleasant side effects as a result. There have even been isolated cases of caffeine overdose. What to Know About Caffeine Addiction Caffeine is one of the most widely used addictive substances, and it is heavily marketed to adults, teens, and even children. While coffee is probably the most frequently used source of caffeine, it  is also present in many common foods and drinks, so your caffeine intake might be higher than you realize. Caffeine intoxication is recognized in the DSM-5, the manual used by clinicians to classify and diagnose mental health concerns, and caffeine use disorder is identified as requiring further study. Caffeine intoxication and caffeine withdrawal can both be very unpleasant, physically and psychologically, but either can easily be mistaken for a variety of other conditions. For example, people who are intoxicated with caffeine can exhibit similar symptoms as  people with attention deficit disorders; caffeine withdrawal shares similar symptoms with mood disorders. Caffeine addiction can cause and exacerbate many different health problems.?? Gradually reducing your daily caffeine intake by increasingly mixing caffeinated beverages with non-caffeinated drinks is the best way to quit caffeine without withdrawal symptoms. Caffeine: Everything You’ve Been Afraid to Ask Symptoms of Caffeine Addiction As caffeine is a stimulant drug, caffeine intoxication causes a cluster of symptoms associated with stimulation of the brain and nervous system. While caffeine users enjoy the increased energy and alertness that caffeine gives them, unpleasant symptoms experienced by many consumers, especially  those who are addicted, include: RestlessnessNervousnessExcitementDifficulty sleepingAgitationMuscle twitchingRambling flow of thoughts and speechFlushed faceIncreased heart rateStomach upsetIncreased urination Symptoms of Caffeine Withdrawal Caffeine withdrawal typically causes a rebound effect, producing symptoms that are the opposite of the effects of intoxication. This effect can be profound in those who are addicted to caffeine. The symptom most often noticed by people going through caffeine withdrawal is a severe, intense caffeine withdrawal headache. When coming off caffeine, people often feel very tired and even drowsy. They may have difficulty concentrating, and feel depressed or irritable. Occasionally, people withdrawing from caffeine also experience flu-like symptoms, such as nausea, vomiting, muscle pain, or stiffness. As with all addictions, the pattern of intoxication and withdrawal can mask emotional difficulties that  are avoided by seeking out the pleasurable effects of caffeine. Lack of energy, lack of motivation, and depression may underlie caffeine addiction. It can also overlap with work addiction, as some  people use the stimulating effects of caffeine both to increase energy for and interest in the mental and physical activities associated with their jobs. Similarly, caffeine addiction can mask the avoidance of more fulfilling activities and relationships. How Skipping Your Morning Coffee or Tea Can Lead to a Headache How Caffeine Addiction Can Look and Feel Like Other Disorders Again, the stimulating effects of caffeine can cause physical symptoms and behaviors that can look and feel like, and therefore be easily confused with, other disorders. Therefore, it is important to let your doctor or psychologist know how much caffeine you are consuming, and how  frequently you are doing so if you are being assessed for any condition. For example, caffeine intoxication produces symptoms that can easily be confused with anxiety disorders, such as panic attacks. Using too much caffeine can also worsen symptoms of anxiety disorders in people who are affected, intensifying feelings of worry; increasing racing thoughts; making it difficult to quiet the mind; increasing agitation and shakiness; and preventing relaxation and quality (or any) sleep. However, as with other addictions, you might experience your use of caffeine as calming and temporarily relieving of anxiety. You may feel and even believe it helps you cope. Other health concerns caffeine intoxication can be confused with:?? Manic episodesPanic disorderGeneralized anxiety disorderSleep disorderMigraine and other headachesViral illnessesSinus conditionsIntoxication from other substances (amphetamines, sedatives, hypnotics)Medication-induced side effects, such as akathisia It can also be mistaken for, and worsen symptoms of, withdrawal from other substances, such as amphetamines  and cocaine. Stimulant drugs are often cut with caffeine, increasingly the likelihood that caffeine withdrawal is involved in withdrawal from these drugs. Caffeine Can Induce Other Disorders When a disorder is induced by a substance, although it is triggered by substance use, it does meet the criteria for the disorder, rather than simply being an effect of intoxication or withdrawal. Caffeine-induced disorders include caffeine-induced anxiety disorder  and caffeine-induced sleep disorder. How Caffeine Can Affect Your Health Caffeine has various effects on the body, which are potentially harmful to health. Caffeine increases heart rate  and can cause abnormalities in the heartbeat, so is not recommended for people with cardiovascular problems.?? It also increases blood pressure and affects bone density, increasing the risk of osteoporosis. What to Do If You Think You Might Be Addicted to Caffeine Addiction involves not only excessive use of caffeine but also relying on caffeine to cope with life, typically in spite of negative effects. To figure out whether you might be addicted, go through the following steps: Assess your intake: Calculate how much caffeine you are actually consuming on a typical day, including gourmet espresso,  lattes, and cappuccino, which are typically much stronger than regular drip or instant coffee, soda, and other common caffeine-containing foods and drinks. Pay attention to how you feel: Make a note of any side effects of caffeine, as well as withdrawal symptoms that happen if you miss a regular dose of caffeine. Consider the effects: Think about the effects of caffeine or withdrawal symptoms you experience if you miss a regular dose, and how they have affected your feelings, functioning, and relationships??. For example, do you get irritable if you have too much or too little caffeine? Do you experience headaches or fatigue if you miss a dose of caffeine? Most importantly, do you feel you need caffeine to get through the day? Next Steps to Consider If you feel that your responses to  any of the above seem alarming, speak to your healthcare provider. If you are pregnant, trying to get pregnant, or breastfeeding, talk to your doctor about your caffeine intake as soon as possible. Similarly, if you have another health problem that might be impacted by your caffeine use, such as a cardiovascular problem, discuss options with your doctor right away.?? The vicious cycle of addiction happens with caffeine, just as it does with other addictive substances. As the effects of caffeine wear off, you might feel a crash in energy  and that you cant keep going without another boost of caffeine.?? As withdrawal can make you feel worse, it is important for most people  to reduce your caffeine intake gradually rather than abruptly to get the maximum benefit from quitting or reducing caffeine. Your doctor can help you devise a plan. 1:40 7 Quick Tips to Help with Caffeine Withdrawal If you feel you are using excessive amounts of  caffeine to cope with an ongoing emotional problem, such as depression or anxiety, also  talk to your physician about options for treating these problems. The right treatment could make a huge difference for you. Caffeine addiction often overlaps with other behavioral addictions,?? such as sugar addiction, so you might find that evaluating your caffeine intake opens up a Pandoras box of other behaviors that need to be addressed. If you dont feel you are addicted to caffeine, but you do feel you are consuming more than is healthy, you can choose to either reduce your caffeine intake  or cut out caffeine altogether. The most common mistake, in either case, is to cut down by too much too soon, causing you to relapse due to an intense headache.?? Instead of cutting your caffeine intake in half, try reducing your regular intake by about 10 percent every two weeks; reduce the strength of your last caffeinated drink of the day by diluting it with an uncaffeinated drink. A Word From Verywell Caffeine addiction is so common we dont even notice it most of the time. But the feeling of getting back in touch with your own natural energy, and having the ability to relax when night falls, is unparalleled when you able to greatly reduce or quit caffeine.

Seven Strategies to Provide Help for Teachers

Most teachers are eager to learn, want to improve, and work hard at their craft. Some are more natural than others and innately understand what it takes to be an effective teacher. However, there are many teachers that need time and assistance in developing the skills it takes to be an outstanding teacher. All teachers have areas where they are strong and areas in which they are weak. The best teachers will work hard to improve in all areas. Sometimes a teacher needs assistance in identifying their strengths and weaknesses as well as a plan to improve. This is a crucial part of a principal’s job. A principal should know each teacher’s individual strength and weaknesses. They should develop a plan for providing help for teachers that focus on areas that need improvement. There are many ways that a principal can provide help for teachers. Here, we examine seven strategies that a principal may use in developing a plan of improvement for each teacher. Identify the Essential There are many areas that a teacher must be solid in to be an effective teacher. Being ineffective in one area often has an effect on other areas. As a principal, it is vital that you narrow the focus to what you consider being the biggest areas of need. For example, you may be working with a teacher in which you have identified six areas that need improvement. Working on all six areas at once will be overwhelming and counter-intuitive. Instead, identify the two that you believe are most prominent and start there. Create a plan that focuses on improving in those top areas of need. Once those areas improve to an effective level, then you can create a plan to work on other areas of need. It is critical that teacher understands that you are trying to help them throughout this process. They must trust that you have their best interest in mind. A strong principal will build a relationship with their teacher that allows them to be critical when they need to be without hurting a teacher’s feelings. Constructive Conversation A principal should have in-depth conversations on a regular basis with their teachers about the happenings in their classroom. These conversations not only give the principal perspective about what is happening in the classroom, they allow the principal to give helpful suggestions and tips through informal conversation. Most young teachers especially are sponges. They want to improve and seek out knowledge of how to do their job better. These conversations also are significant trust builders. A principal who actively listens to their teachers and works to create solutions to their problems will gain their trust. This can lead to helpful conversations that can immensely improve a teacher’s effectiveness. They will be more open when you are critical because they understand you are looking out for what is best for them and the school. Video/Journaling There are occasions in which a teacher may not see something as an area in which they need to improve. In this case, it may be advantageous for you to video a series of lessons so that they can watch it back to understand what you are seeing in your observations. Watching video of your teaching can be a powerful tool. You will be surprised at what you learn about yourself as you watch the tape back. This can lead to powerful reflection and realization that you do need to change to your approach in how you teach. Journaling can also be an exceptional tool to help a teacher improve. Journaling allows a teacher to keep track of different approaches they have used and to compare their effectiveness days, months, or even years later. Journaling allows to teachers to look back at where they were and see how much they have grown over the course of time. This self-reflection can spark a desire to continue to improve or to change an area in which the writing helps them realize they need to make changes. Model the Skills Principals are supposed to be the leaders in their building. Sometimes the best way to lead is to model. A principal should never be afraid to put a lesson together that focuses on an individual teacher’s weakness and then teach that lesson to the teacher’s class. The teacher should observe and make notes throughout the lesson. This should be followed up with a healthy conversation between you and the teacher. This conversation should focus on what they saw you do in their lessons that many of their lessons often lack. Sometimes a teacher simply needs to see it done right to understand what they need to change and how they are supposed to do it. Set up Observations With a Mentor There are teachers that are experts at their craft who are willing to share their insights and experiences with other teachers. This can be powerful in many different areas. Every young teacher should be given the opportunity to observe an established veteran teacher and have them serve as their mentor. This relationship should be a two-way street where the mentor could also observe the other teacher and provide feedback. There are so many positives that can come out of this type of relationship. A veteran teacher may be able to share something that clicks with the other teacher and sets them on the path of them becoming a mentor someday themselves. Provide Resources There are so many resources that a principal can provide a teacher that focuses on every possible area in which they may struggle. Those resources include books, articles, videos, and websites. It is essential to give your struggling teacher a variety of resources that provide multiple strategies for improving. What works for one teacher may not work for another. After giving them time to look through the material, follow it up with conversations to see what they took from the resources as well as how they plan to apply it to their classroom. Provide Specific Professional Development Another way to provide help for teachers is to give them professional development opportunities that are unique to their own individual needs. For example, if you have a teacher that struggles with classroom management, find an outstanding workshop which deals with classroom management and send them to it. This training can be invaluable to improving a teacher. When you send them to something you hope that they are able to gain valuable, applicable insights that they can immediately bring back to their classrooms and apply.

Human Rights in China Essay - 2278 Words

Human Rights in China One of the first things that come to mind about human rights in China would most likely be the Tiananmen Square massacre, where in 1989 hundreds of student protestors lost their lives to the Peoples Republic of China. The bloody body of a dead student removed from the street right after the Tiananmen Square crackdown on June 4, 1989. Web page http://www.rjgeib.com/thoughts/china/china.html The name Peoples Republic of China seems a contradiction of its meaning. If indeed its name is the Peoples Republic of China than why did it massacre peaceful protestors with tanks and machine guns? But the Chinese government argues that the force was necessary for maintaining a national order (Muzhi Zhu). The†¦show more content†¦Thereafter, several leaders of the movement were sentenced to long prison terms in late December, and hundreds of others were sentenced to reeducation through labor. Late in the year, according to some reports, the government started confining some Falun Gong adherents to psychiatric hospitals (China Country Report on Human Rights Practices for 1999). The government continued to commit widespread and well-documented human rights abuses in violation of internationally accepted terms. These abuses stemmed from the governments extremely limited tolerance of public unrest. The Constitution and laws provide for fundamental human rights however, these rights are often ignored in practice. Abuses included instances of extra-judicial killings, torture and mistreatment of prisoners, forced confessions, arbitrary arrest and detention, lengthy incommunicado detention, and denial of due process(Amnesty International. China, violations of human rights). Prison conditions at most facilities remained very harsh. In many cases, especially in sensitive political cases, the judicial system denied criminal defendants basic legal safeguards and due process of the law, merely because authorities attached higher priorities to maintaining public order and suppressing political opposition than to enforcing the legal norms of the country (Amnesty Internat ional. China, violations of human rights). The government infringed on citizens privacy rights. The governmentShow MoreRelatedHuman Rights Violations in China908 Words   |  4 PagesHuman rights violation in China The People’s Republic of China with a population 1.3 billion, is the third largest country in the world and has a land size of 960,000 square kilometres. It is a rapidly growing economy, with living standards being raised every year. However, human rights violations are still a part of daily life in some part of China and can still be seen in the present time. 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Pipeline Inspection at Petronet, South Africa Free Essays

Introduction Petronet, a local company that transports natural gas through underground pipelines across South Africa, had approached MA2K Testing Labs to conduct an investigation on a leakage on the pipeline, which was found during a random leak inspection. The Pipeline operates from Johannesburg to Potchefstroom. Upon inspection a joint was singled out as being a major source of leakage. We will write a custom essay sample on Pipeline Inspection at Petronet, South Africa or any similar topic only for you Order Now The affected area was joined using a butt weld and reinforced with a clamp. This section was dissected and inspection revealed that the leakage was due to incomplete fusion in the weld which initiated the formation of hook cracks and cavities in the parent material directly adjacent to the weld. External stresses from the environment may have accelerated the growth of the cavities and cracks yet the clamp increased the strength of the joint aiding in the prevention of any accelerated growths of the defects. As a short term solution it is advised to replace the damaged section with a new pipe. It must be correctly welded of the same material and as an added precaution to weld an additional sleeve over the newly joined and welded section. As a long term solution it is advised to replace the entire pipeline with a new combination of materials. 1. Background Petronet, a leading company in South Africa which transports natural gas through underground pipelines conducted a random leak inspection survey on one of their pipelines operating from Johannesburg to Potchefstroom, and it was discovered that there was a gas leak at the specific joint. The pipe carries natural gas and it is imperative that the leak should be fixed, due to the volatile nature of gas as well as the loss of resource, in turn profits. The systems comprised of numerous seamless pipes and connected using a butt weld; these joints were reinforced by clamps bolted on. MA2K Testing Labs had been approached by Petronet, to inspect the leakage and was employed to identify the true cause of failure and as well as make many suitable recommendations for the repair and prevention of malfunction of the joint. The pipeline was effective since the 20th February 1995; this put the pipeline age in the region of 15 years. Figure 2.1 (Below) was taken on site 2. Description The defective section of the pipe, including the clamp was then marked, cut out and removed from the site for further inspection and analysis. The inspection and analysis was carried out in MA2K Testing Labs in Durban. Two grade A 106 GR.B SCH40 seamless pipes with outside diameters of 168.3mm and wall thickness of 9mm were butt welded end to end. A butt weld consists of the two pipes heated to a proper fusion temperature then joined by means of force. The joint was further secured by a clamp. The operating internal gas pressure was 2620 kPa (380 psi). Chemical composition of the pipe: Element C Si Mn P S Cr Mo Cu Ni V % ? 0.30 ? 0.10 0.291.06 ?0.035 ?0.035 ?0.40 ?0.15 ?0.40 ?0.40 ?0.08 3. Possibilities Of Failure 3.1. Weld Defects Penetration is poor at the start of welding Ensure the grades of pipes are constant to optimize bonding strength Poor quality welds caused by Inaccurate timing Incorrect temperature Incorrect pressure applied Failure due to fatigue (welding lowers fatigue strength) Fusion did not occur between weld metal and fusion faces. Incomplete penetration Weld metal does not extend through the joint thickness Exposed to water and contaminants in the gas, such as O2, H2S, CO2, or chlorides. A particular gas composition may cause corrosion under some operating conditions Oxygen content (oxidizing salts) Passing through soils of different mineral content Contact of different metals, particularly at valves (galvanic corrosion) Normally consists of gouges and dents. Generally created by excavation or handling equipment during construction. Results from cyclic stresses that are below the ultimate tensile stress, or even the yield stress of the material. 3.2. Incomplete Fusion 3.3. Internal Corrosion 3.4. External Corrosion 3.5. Mechanical Damage 3.6. Fatigue Crack 3.7. Material Defects Material defects are unwanted contaminants at the melting of steel, the steel forming or the heat treating. Furthermore faults can occur by improper storage or processing. Material defects can appear in different forms. Example of various defects mentioned below : Non-metallic inclusions bad microstructure surface corrosion mechanical damage surface defect 3.8. Weld Cracks Refers to fracture of weld caused as a result of poor parts fit-up, rapid cooling, and localized stresses exceed the ultimate strength of the metal etc. Examples of weld cracks : Arc Cracks Longitudinal Crack Transverse Crack Crater Crack Throat Crack Toe Crack Root Crack Hot Crack Cold Crack Hook Crack 3.9. Hydrogen Blistering A type of hydrogen-induced failure produced when hydrogen atoms enter low-strength steels that have macroscopic defects, such as laminations 4. Inspection The clamp was removed for further inspection of the weld join. The removal of the clamp was done under supervision by National Energy Regulator of South Africa (NERSA). The pipe surface was required to be cleaned. An acetone solution was used. Liquid Penetrant examination was performed on the weld area of the pipe. Surface discontinuities were visible on the bottom of the pipe. All examinations and analysis was carried out by MA2K Testing Labs. Through inspection it was deduced that a Butt weld was used to join the pipe line and macrostructure images revealed that there were defects on the welded area. Namely weld cracks, improper penetration and incomplete fusion. Cavities were discovered near/adjacent to the welded section of the pipe material. Surface discontinuities were made visible by the Liquid Penetrant examination. These results further justify the suspicion that there was an improper weld process conducted on the joins of the pipeline and thus the cause of the gas leak. Cavities are visible in the pipe walls. This may be caused by vacancies in the material join in the weld. The extracted sample was investigated by method of etching. A Nital solution was used to etch the pipe material. Nital is a solution of alcohol and nitric acid commonly used for routine etching of metals. It is especially suitable for revealing the microstructure of carbon steels. The alcohol can be methanol, ethanol or methylated spirits. By viewing the etched sample under a Scanning Electron Microscope it was revealed that there was an overlap of material and as a result, it was discovered that there is an irregularity or there is a non-uniform overlap or join of material. This could cause a weakness in the join due to variants in material or state of the material. The non-uniform joint of material gives weak point on the structure of the pipeline and thus resulted in a leak. Arrows on figure 5.3 clearly indicate all the weld areas, the heat affected zones and the pipe parent material. 5. Results Before the pipe was sectioned for detailed examination, a radiographic examination was performed on the premises of MA2K Testing Labs. The following image was revealed on the radiographic film. The radiograph picture shows the microstructure of the material and identifies the weld overlap with the parent material. There are clear indications of variant material or states which cause weakness in the join when added stress is applied. There are cut out root cavities visible in the radiograph which could be the cause of leakage in the pipeline. Figure 6.2: Radiograph Of Material In figure 6.3 below: The longitudinal cross section of the pipe showed the weld structure inside the pipeline. This revealed defects in the weld structure and cavities in the wall of the pipeline and a clear indication of the crack and fracture lines that could cause a leak in the pipeline. These defects occurred in the joining of the pipe and together with possible external stresses that act on it due to the environment, no corrosion had occurred and pipe was designed to withstand pressure of the gas within the pipe. Longitudinal samples were taken from the extracted piece. Cuts were made across the weld line, to define the differences in the material used in the weld and the parent material. The two cross sections through the wall thickness of the pipe was polished and etched with Nital. The one macroscopic image (Figure 6.4) revealed a clear leakage path through the wall thickness of the pipe. This shows that there was a weakness in the join between the weld material and the parent material. Further fracture and strain caused the weld to split at the join between the weld material and the parent material. Figure 6.5 shows that there was a lack of side wall fusion in the pipe and that there was another weld bead on the left, this had been made to try to fill the vacancies produced from the lack of fusion. 6. Conclusions After thorough investigation of the defective area of the pipe it was found that the leakage was due to improper weld process and lack of fusion, lack of fusion causes cavities. Cavities form cracks over a period of time. Due to this hook cracks were formed and leakage had occurred. Therefore, the components used contain no post installation defects as there was no internal or external corrosion to the material. The design of the material is suited to the environment as it was able to withstand cyclic loading, fatigue stresses and no signs of hydrogen blistering was present on the material. Mechanical damage may have aided or accelerated the growth of the crack size. The clamp made detecting the source of the leak more difficult and may have helped in the prevention or retarded the rate in which the cracks had grown. The condition of the pipe or clamp base steel compositions or microstructures was as expected for the working life of the system. No softening was found associated with the weld and pipe Heat Affected Zone. 7. Recommendation 7.1. Short Term Solution As a short term solution it is advised to replace the damaged section with a new pipe. It must be correctly welded of the same material and as an added precaution to weld an additional sleeve over the newly joined and welded section. This may suffice for the next 10 years 7.2. Long Term Solution As a long term solution it is advised to replace the entire pipeline with a new combination of materials as per Petroleum Bulk Storage Regulations, the requirement is that all new underground pipelines be as follows: vPipes must be either constructed of a non-corrodible material such as fiberglass reinforced plastic, nylon or engineered thermo-plastic, or metal such as steel with a cathodic protection system designed to protect it for 30 years. vPipes may be in single or double-walled construction vAccess ports must be installed to permit tightness testing; vInstallation must be in accordance with recognized engineering practices vPipes and joints must be tightness tested before being covered and placed in. To reduce downtime and loss of profits, the new pipeline may be installed next to the existing pipeline and until completion will be ineffective. Thereafter the new pipeline will replace the old with minimal downtime. This is another advantage of laying down a new pipeline. 7.3. Prevention of Lack of Fusion vSurface should be machined/ground smooth to avoid minute discontinuities. vEnsure welding current is sufficient. vWeld arcs should not be longer than the pipe diameter vThe â€Å"V† angle should not exceed 7 degrees vThe strip width should be appropriate and consistent for the diameter of the pipe References Alibaba.com, 1999. Sourcing Products And Suppliers (Carbon Steel Piping: ASTM A106 GR.B). (Updated 01 April 2011) Available at: http://www.alibaba.com/product-gs/258930670/ASTM_A106_GR_B.html. [Accessed 24 April 2011] Jernberg, John (1919), Forging, American Technical Society (Updated 29 April 2007) Available at: http://books.google.com/books?id=-ksxAAAAMAAJpg=PA26 [Accessed 24 April 2011] How to cite Pipeline Inspection at Petronet, South Africa, Essay examples

Managing Financial Principles and Techniques Sample Solution

Question: Write an essay on the "Financial Analysis, Budgeting, Decision and Control". Answer: TIRLEA, M.R. 2013, "Financial Analysis, Budgeting, Decision and Control",Annals of Dunrea de Jos University. Financial accounting is the accounting process that keeps records of the accounting entitys financial transactions. It also summarizes the records and exhibits the outcomes of the financial transaction in the form of financial statements, using the specific accounting standards (Barth 2015). Management accounting is used to analyze the financial information through various methods for different financial, as well as, non-financial decision-making processes (Busco et al. 2015). Differences between Financial Accounting Management Accounting:- Financial accounting provides the data, most useful for the investors, shareholders and creditors of the company. The information, generated by the management accounting, is mostly utilized by the owners, managers and employees of the organization. The main objective of the financial accounting is to determine and exhibit the outcomes of the financial transactions for a specific period of an organization. The management accounting use to help the management by providing important information for evaluate and develop the business activity of an organization. Preparation of financial accounting statements is necessary as per the legal and government policies. There are no such obligations for management accounting reports. Financial accounting is maintained as per the general popular accounting standards, such as IFRS, GAAP etc. There is no such standard for management accounting system. Financial accounting reports are prepared in specific formats. Management accounting does not require any specific formats. It is used to be presented as per the conveniences of the users. Financial accounting uses to focus on the historical records and derive the current financial position of the company. Management accounting delivers the forecasts for the future on the basis of the present financial condition of the organization. Pricing is one of the main components of the marketing mix. Every business entity gives great importance on the pricing strategy, as proper pricing helps the business to achieve higher sales and optimum profits. The business entities use to select different pricing strategies according to the nature of its product or service, organizational goal and marketing objectives (Ellickson et al. 2012). Types of Pricing Strategy:- There are several types of pricing strategies, which are discussed below:- Premium Pricing:- Premium pricing strategy uses to set the price higher than the prices of the competitors. The main objective of this strategy is to earn maximum revenues during the initial period of the product life cycle. It can be effective when the product or service has some unique quality or it is introduced as the first of its kind in the market. Penetration Pricing:- Penetration pricing strategy is adopted for introducing the product in a new market. In this policy, the price is kept relatively lower to capture more market share within short period of time. The company may incur loss in the initial stage, but the strategy uses to be very fruitful in the long run and the company can earn higher profits from higher sales volume. Economy Pricing:- Economy pricing is applicable, where the market is very price sensitive. Therefore, as per this pricing strategy, the prices of the product or services are kept low to create more demands in the market. Price Skimming:- The companies, which acquire competitive advantages in a particular market, use to follow price skimming strategy. Similar to premium pricing, this strategy also fix the price at higher rates so that the company can earn maximum revenue before any competitive company enter in the market. Psychological Pricing:- Psychological pricing method is used to create psychological impact on the consumers mind and attract them towards the product. For example, it has been observed that consumers more prefer to buy the product, which costs Rs.99 rather the same type of product, amounted to Rs.100. Though, economically the difference is just Re.1, but psychologically the difference is much higher. Difficulties of Cost Reduction Process:- Various difficulties, which an organization may face during implementation of any cost reduction process are described below:- It reduces the flexibility of the business activity within the organization. The organization may face difficulties in process development due to reduced costs. The scope of any innovation becomes lesser. The organization may suffer from inability of hiring skillful staffs (Li and Liu 2014). Various Cost Reduction Techniques:- Just-in-Time System:- Just-in-time system suggests that the organization should produce the required products at required quantity by maintaining the required quality within the required time (BARRETTO 2013). Target Costing:- Target Costing system highlights on the production process of the product, by which the company can incur lesser cost and earn maximum profit by selling the product at market-driven price. Activity Base Management:- The activity base management uses to reduce the cost by removing the non-value added business activities and expenses. Life Cycle Costing:- Life Cycle Costing helps the business to estimate the costs of a product for its entire life cycle and also the profit, it may generate over the life cycle period. Thus the company become able to identify the areas where it reduce the costs to earn more profits from the product over its full life span. Kaizen Costing:- Kaizen costing methods prefers to reduce the cost by gradual on-going process through smaller activities rather than implementing larger improvements. Business Process Re-Engineering:- Business process re-engineering focuses on re-engineering or improving the business process or organizational structure, instead of changing it totally. Thus it helps the organization to improve the current condition of the company by incurring lesser cost compared to costs, required for total changes (Bragg et al. 2010). It has been often observed that many companies suffers from the conflicts aroused, between the finance department and other non-financial department. The main objective of the finance team is to earn high revenues and maximize the profits, Therefore, they often consider many expenses as non-value added expenditures, such as, advertisements, training development, research expenses etc. It is main source of such conflicts (Coleman et al. 2014). Therefore, the management may follow the solution, mentioned below to end the conflicts:- Marketing Costs as Investment:- The finance personnel may consider the marketing expenses as investment instead of treating it as non-productive expenditures. In that case, the marketing expenses should be included in the investment expenses for determining the Return on Investment (de Gregorio et al. 2012). Focus on Single Goal:- Both the finance and non-finance departments should focus on the single goal and consider its departmental goals as secondary objectives. Then they will work as a composite team. Benchmarking:- There should be a benchmark for all the expenses, incurred by the non-finance teams. If any certain type of expense cross the benchmark, then the respective team will have to provide proper justification, without which the team will be penalized. On the other hand, the teams, who will perform better within the limited expenditures, will be rewarded. Cost as Assets:- There are some costs, which are incurred for the internal development of the company, such as training development, research expenses etc. It may not provide results within a certain accounting period, but proves to be very effective over several periods. Therefore, the finance department should treat those costs as assets, which are incurred for future economic growth (Speakman and Rysova 2015). Reference List:- Li, Q. Liu, Z. 2014, "An investigation on research and development cost reduction and channel strategies in competing supply chains",International Journal of Industrial Engineering Computations,vol. 5, no. 3, pp. 387-394. Maricica, M. Georgeta, V. 2012, "Business Failure Risk Analysis using Financial Ratios",Procedia - Social and Behavioral Sciences,vol. 62, pp. 728-732. MONEA, M. 2013, "INFORMATION SYSTEM OF THE FINANCIAL ANALYSIS",Annals of the University of Petrosani : Economics,, no. 2, pp. 149-156 Nawaz, M. 2013, "An Insight Into the Two Costing Technique: Absorption Costing and Marginal Costing",BRAND : Broad Research in Accounting,vol. 4, no. 1, pp. 48-61 Omar, N., Sanusi, Z.M., Zulaikha, Johari, A. Mohamed, I.S. 2014, "Predicting financial stress and earning management using ratio analysis",Advances in Natural and Applied Sciences,vol. 8, no. 8, pp. 183. Shim, J.K., Siegel, J.G. Shim, A.I. 2011;2012;,Budgeting Basics and Beyond,4. Aufl.;4th;4; edn, Wiley, US Speakman, J. Rysova, A. 2015,Small Entrepreneur in Fragile and Conflict-Affected Situations,World Bank Publications.