Friday, January 24, 2020

Hydroelectric Energy :: essays research papers

Hydroelectric energy potentially is the result of a fortunate coincidence in which nature and the need to modernize, are combined together in an on- going cycle. The cycle being evaporated, precipitation and concentration. Having water, though, does not necessarily mean having hydroelectric potential. To be in usable form, that water must be in continuous supply, accessible and concentrated in rivers with a volume flows and a descent rate, sufficient to drive generating turbines. The only way that this system would become non-renewable would logically be if the lakes, rivers and streams dried up, therefore the resource of water becoming unavailable. The likeliness of this happening in our lifetime is next to nothing, especially in Ontario and Quebec. These areas have and abundance of lakes and down-falling rivers. Availability The availability of water in this area of the world is great. Being able to have water flowing on a downward slope is another story. It is useless if it is not flowing. The steeper the water flows, the more electricity it will produce. Hydroelectric plants can be turned into what are called peaking units in areas where power plants and high populations exist. That is because electricity demand in an area can vary widely over a period of time, sources that can easily be turned on or off are needed to meet demand peeks. Environmental Concerns Large dame change a self-regulating ecological system into one that must be managed. Placed on a river without thought to their upstream and downstream impacts they can bring disaster. Because lakes cannot survive some of the abuses that rivers can, traditional farming and waste disposal practices must be changed. The dams themselves can be threatened by the silting of reservoirs caused by soil erosion, which may destroy a dams ability to store water and generate energy. Dams can endanger little known plant and animal species. Many tropical plants or animals with potentially high economic value will be lost forever if dam reservoirs are built, because so many tropical species have be yet to be named. Even where threatened species have been indented, pressure to destroy their habitats can be irresistible. Where fish species migrate long distances to breed, dams can decrease their stocks. The Columbia river salmon fisheries in North America declined sharply after dams were built there, despite programs to build fish ladders and restock the river. How much is there? In different areas of the world, water can range to an abundance of it, to none at all. With the hydrologic cycle there will always be the same amount of water on Earth. It will just be distributed differently throughout the biosphere. Hydroelectricity can not be created unless there id Hydroelectric Energy :: essays research papers Hydroelectric energy potentially is the result of a fortunate coincidence in which nature and the need to modernize, are combined together in an on- going cycle. The cycle being evaporated, precipitation and concentration. Having water, though, does not necessarily mean having hydroelectric potential. To be in usable form, that water must be in continuous supply, accessible and concentrated in rivers with a volume flows and a descent rate, sufficient to drive generating turbines. The only way that this system would become non-renewable would logically be if the lakes, rivers and streams dried up, therefore the resource of water becoming unavailable. The likeliness of this happening in our lifetime is next to nothing, especially in Ontario and Quebec. These areas have and abundance of lakes and down-falling rivers. Availability The availability of water in this area of the world is great. Being able to have water flowing on a downward slope is another story. It is useless if it is not flowing. The steeper the water flows, the more electricity it will produce. Hydroelectric plants can be turned into what are called peaking units in areas where power plants and high populations exist. That is because electricity demand in an area can vary widely over a period of time, sources that can easily be turned on or off are needed to meet demand peeks. Environmental Concerns Large dame change a self-regulating ecological system into one that must be managed. Placed on a river without thought to their upstream and downstream impacts they can bring disaster. Because lakes cannot survive some of the abuses that rivers can, traditional farming and waste disposal practices must be changed. The dams themselves can be threatened by the silting of reservoirs caused by soil erosion, which may destroy a dams ability to store water and generate energy. Dams can endanger little known plant and animal species. Many tropical plants or animals with potentially high economic value will be lost forever if dam reservoirs are built, because so many tropical species have be yet to be named. Even where threatened species have been indented, pressure to destroy their habitats can be irresistible. Where fish species migrate long distances to breed, dams can decrease their stocks. The Columbia river salmon fisheries in North America declined sharply after dams were built there, despite programs to build fish ladders and restock the river. How much is there? In different areas of the world, water can range to an abundance of it, to none at all. With the hydrologic cycle there will always be the same amount of water on Earth. It will just be distributed differently throughout the biosphere. Hydroelectricity can not be created unless there id

Thursday, January 16, 2020

New Look Jacket Inc.: Variance Analysis Essay

New Look Jacket Inc. (NLJ) specializes in the production of Nylon Jackets and Leather Jackets. The company delivers successful financial records at the end of the 2012 fiscal year with the net income of $ 417,100, which is $170,850 greater than the net income budgeted for the 2012 fiscal year despite that the company operations goes through some turmoil. A more detail variance shows that the external factor largely responsible for the growth of leather markets that rapidly increase than anticipated making NLJ to catch with the increase in market demand. Variance Analysis Contribution Margin Based on the figure in Exhibit 1, the total amount of contribution margin for the Nylon jackets is $4,350 less than the budget. Although, the actual unit of contribution margin is $0.15 greater than the standard due to the lower admin cost and selling per unit. However, the Leather jackets’ total contribution margin is $325,200 higher than the budget. The actual unit for contribution margin is $12.70 less than the standard because of the higher variables in all the business categories. Sale Variances Analysis of sale variance reveals that New Look Jackets record 110,000 actual sale volumes greater that sale volume of 100,000 budgeted for the fiscal year. The favorable variance of 10,000 makes the company to record the increase in the sales revenue for the actual budget. The company recorded $5,747,500 as actual revenue compared to $4,075,000 budgeted as sale revenue making the company to record the favorable variance of $1,672,500 in revenue. Despite the favorable sale variance that the company records, it is only the Leather Jacket that records favorable variance because the budgeted sale volume is 5,000 units and the actual sale volume is 16,500 units making the company to record a favorable variance of 11,500 in the sale volume. However, the variance for the sales of Nylon jacket is unfavorable with the budget of 95,000 units for the sale volume and the actual budget recorded are 93,500 units making the company to record the unfavorable variance of 1,700 units in sales. Thus, the sales mix variance is favorable for the Leather jackets, however, unfavorable for the Nylon jacket. The company recorded unexpectedly high in the market of Leather Jacket in 2012 generating favorable mix market for the company. The direct material price is not favorable for the New Look Leather jackets showing that the company spends more in purchasing of direct materials than the price actually budgeted for Leather jackets. The major reason is that the company did not have enough material in stock to produce the quantity of leather jacket demanded. Due to the abnormal increase in demand for the Leather jacket, the company had to make a rush order for the Leather jacket material which consequently led to the increase in the price of direct materials. 2. Budget projections for Sales, Direct material, Direct labor, Variable costs and Fixed Cost. The paper prepares a new budget for the New Look Jacket based on the on the company past financial performances and the economic outlook for the 2012 fiscal year. The results of the variance analysis between the 2012 budget and the actual budget at the end 2012 fiscal year is also used to prepare  the new budget. Assumptions The paper prepares the new budget based on the following assumptions: The increase in inflation will not be more than 5% and increase in inflation is assumed to affect the projected fixed costs of operations. The sale volume of Leather jacket is assumed to reach 30,000 units. Essentially, the company did not prepare for the increase in the demand for the Leather jacket in the preceding year, and it is assumed a new trend in fashion will affect the demand for the Leather jackets, which will lead to an increase in the demand for the Leather jackets. The other assumption is that the US economy will not experience a recession that may affect the total demand. Moreover, the income tax will remain the same because the increase in income tax is likely to decline the total demand. Budget Projections The data in the new budget reveals that the company will realize the total sales volume of 123,500 units in both the Nylon Jacket and Leather jacket. However, it is projected that the demand for the Leather jacket will reach 30,000 units making the company to record the revenue of $4.5 Million in the Leather jacket. The increase in the demand for the Leather jacket will make the company to realize the revenue of more than $7.77 Million. (See Appendix 1 reveals the new budget and Appendix 2 reveals the costs of direct materials and direct labor). Despite the increase in the company total revenue, the company will incur an increase in the cost of direct material and direct labor due to a projected increase in the total demand for the Leather jacket. Moreover, the total fixed costs are projected to increase to $1.5 Million due to 5% increase in inflation. Despite the increase in the total costs, the company is projected to record a net income of $518,419. Reference Foster, H. & Teall, D. G (2012). Cost Accounting: A Managerial Emphasis, (5th Canadian Edition). Canada, (CMA Online Library).

Wednesday, January 8, 2020

Discussion of Non-Consented Tracking of Cell Phones and...

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