Importance of Marketing of a Bank

Official Summary Bank as the money related administrations business is prospect full recorded succession. Banks are straight operators to make open doors for development in a nation and furthermore make accessible colossal size of work openings. Banks must remuneration publics’ money when they require, additionally it makes or not. In this way, the pay bundle of a bank ought to be broke down cautiously. Shahjalal Islami Bank Limited has its successful the past, brilliant present, possible possibility and under giving out undertakings and behavior.Established as the principal private segment bank totally possessed by Bangladeshi business people, Shahjalal Islami Bank Limited has been prosperous as the greatest private part Bank with the method of time after inverse many weight and harm. The individuals from the governing body are inventive business person and chief industrialist of the nation. To remain defeat with time and in concurrence with national and universal monetary co nduct and for portrayal all current services.Shahjalal Islami Bank Limited as a money related association, mechanized every one of its branches with PC organizes in concurrence with the forceful business demand of time. In addition, remembering its pending future, the correspondences of the Bank has been revamped. The conviction of all class businesspeople, business people and general network is an extraordinary arrangement extra to Shahjalal Islami Bank Limited.Keeping the objective at the top of the priority list, Shahjalal Islami Bank Limited has taken courses of action to open 15 new branches and 5 SME focuses continuously 2010. In this report, I have attempted my best to distinguish â€Å"Determine the Level of Satisfaction of Customers at Shahjalal Islami Bank Limited, Mohakhali Branch†. What's more, finally, discover the best possible arrangement and for the customer’s disappointment with respect to the administration has been given.

Psy 387 Study Guide First Exam free essay sample

Qualities units of heredity that keep up their auxiliary distinguish starting with one age then onto the next xi. Come two by two since they are adjusted along chromosomes xii. Quality is a bit of a chromosomes, which is made out of deoxyribonucleic corrosive xiii. A strand of DNA fills in as a format for ribonucleic corrosive which is a solitary strand atom xiv. Can be either homozygous ( indistinguishable pair of qualities on the two chromosomes) or heterozygous (unequaled pair of qualities) xv. Predominant †quality shows a solid impact in either the homozygous or heterozygous condition xvi. Latent quality shows its impact just in the homozygous condition j. Proteins xvii. Proteins natural impetus that control substance responses in the body 4. Sex-Linked and Sex-restricted Genes k. Sex-connected qualities situated on sex chromosomes (for the most part X chromosomes) xviii. Male: XY Female: XX l. Autosomal qualities chromosomes that are not on sex chromosomes m. Sex-constrained qualities which are available in both genders (for the most part on autosomal qualities) yet dynamic for the most part in one sex xix. Ex-bosom size in ladies 5. Heredity and condition n. To figure out what sort of commitments heredity and condition has, analysts center around looking at monozygotic (from one egg) twins and dizygotic (from two eggs) twins. o. Second sort of proof is investigations of embraced kids to check whether they identify with guardians p. Third kind specialists discover qualities connected to a turmoil q. In some cases, condition may be founded on qualities because of the multiplier impact: if hereditary or pre-birth impacts produce even a little increment in some action the mid inclination will change the earth in a manner that amplifies that propensity Nerve Cells and Nerve Impulses Chap 2 . Life systems of Neurons and Glia r. Neurons †Receive data and transmit it to different cells 7. The Structure of an Animal Cells s. Layer the outside of a phone, additionally called plasma film, is a structure that isolated within the phone structure the outside condition t. Every single creature cell have (other than red platelets) have core the str ucture that contains the chromosome, mitochondrion the structure that performs metabolic exercises, giving the vitality that the cell requires for every single other movement. Likewise has ribosomes-are the destinations at which the cell incorporates new protein atoms endoplasmic reticulum-a system of flimsy cylinders that transport recently made proteins to different areas 8. The Structure of a Neuron u. Neurons are recognized from different cells by their shape, the bigger neurons have segments: dendrites, soma (cell body) an axon and presynaptic terminals v. Engine Neuron-has its soma in the spinal string. It gets excitation from different neurons through its dendrites and behaviors driving forces along its axon to a muscle w. Tactile neuron-is specific toward one side to be profoundly touchy to a specific kind of incitement, for example, light solid or contact x. Dendrites-are spreading filaments that get smaller close to their finishes 4. Gets data from different neurons 5. Dendritic spines †the short outgrowths that expansion the surface region accessible for neural connections y. Cell Body or Soma contains the core, ribosomes, mitochondria, and different structures found in many cells z. Axon-is a slim fiber of steady breadth, in most case longer than the dendrites xx. Axon is the data sender of the neuron, changing over a drive toward different neurons or an organ or muscle xxi. Numerous vertebrate axons are secured with a myelin sheath-protecting material, with interferences known as hubs of Ranvier xxii. An axon has man branches every one of which swells at its tip framing a presynaptic terminal (end bulb or bouton) xxiii. Afferent axon brings data inside, efferent brings data out {. Interneuron or inherent neuron†if a cell’s dendrite and axon are altogether contained inside a solitary structure 9. Glia |. Glia are the other significant segments of the sensory system, don't transmit data over significant distance xxiv. Glia are littler yet additionally more various than neurons xxv. Astrocytes-fold over the presynaptic terminals of a gathering of practically related axons. They help synchronize the movement of the axons empowering them to send messages in waves they additionally assist evacuate with squandering material made when neurons bite the dust and control the measure of blood stream to each mind territory. Lastely they expand veins to bring increasingly supplement into that region 6. Blood mind hindrance 7. Permits little uncharged particles, including oxygen and carbon dioxide cross unreservedly 8. Atoms that break up in the fats of the film likewise cross latently 9. For certain other fundamental synthetic substances the cerebrum utilizes dynamic vehicle, to acquire glucose, amino acids and so forth xxvi. Microglia-extremely little cells evacuate squander material just as infections, growths, and different microorganisms xxvii. Oligodendrocytes-assemble myelin sheath in the mind and spinal rope and schwann cells in the PNS xxviii. Outspread Glia direct the movement of neurons and their axons and dendrites during early stage advancement }. Sustenance Of Vertebrate Neurons xxix. Vertebrate neuron depends for the most part on glucose, a basic sugar xxx. Glucose is for all intents and purposes the main supplement that crosses the blood-cerebrum obstruction in grown-ups xxxi. Thiamine-a concoction that is essential for the utilization of glucose 10. The Nerve Impulse Module 2. 2 ~. The Resting Potential of the neuron xxxii. Electrical slope a distinction in electrical charge between within and outside of the cell xxxiii. Without any outside unsettling influence the cell film mains a polarization-meaning a distinction in electrical charge between two areas xxxiv. Resting potential-the distinction in voltage in a resting neuron, which is for the most part the aftereffect of adversely charged proteins inside the cell . Powers following up on sodium and potassium particle xxxv. Sodium-potassium siphon a protein complex over and over vehicles three sodium particles out of the cell while bringing two potassium particles into the phone. xxxvi. At the point when the neuron is very still, two powers follow up on sodium both tending to drive it into the cell. 10. First think about the electrical slope, sodium is decidedly charged and within the cell is adversely charged. Inverse electrical charges draw in so the electrical inclination will in general maneuver sodium into the cell. 11. Second think about the focus angle; the distinction in dissemination of particles over the layer sodium is more thought outside than inside so just by the laws of likelihood sodium is bound to enter the cell than leave. . The Action Potential xxxvii. Hyperpolarization-which means expanded polarization xxxviii. Depolarize-lessen its polarization toward zero xxxix. Limit of excitation-a gigantic depolarization of the film. 12. Causes a quick progression of particles over the layer. xl. Activity potential-a quick depolarization and slight inversion of the typical polarization . The sub-atomic premise of the activity potential xli. The film proteins that control sodium section are voltage-gated channels layer channels whose penetrability relies upon the voltage contrast over the layer xlii. All-or-none law-adequacy and speed of an activity potential are autonomous of the power of the improvement that started it . The Refractory time frame xliii. Unmanageable period-following an activity potential , the cell opposes the creation of further activity possibilities 13. Initial segment is known as without a doubt the hard-headed period, where the film can't deliver an activity potential paying little mind to the incitement 14. The subsequent part is the relative recalcitrant period, a more grounded than typically boost is important to start an activity potential . Proliferation of the activity potential xliv. Activity potential starts on the axon hillock, which is where the axon leaves the soma xlv. Engendering of the activity potential-depicts the transmission of an activity potential down an axon xlvi. Auditing activity potential 15. Because of synaptic info, sodium channels open and depolarize the axon film to its limit 16. Sodium particles surge in and depolarize the layer considerably further 17. Positive pursue streams the axon and opens voltage-gated sodium channels at the following point 18. At the pinnacle of the activity potential, the sodium entryways snap shut. They stay shut for the following millisecond or somewhere in the vicinity, in spite of the depolarization of the film 19. Since the film is depolarized, voltage-gated potassium channels open 20. Potassium particles stream out of the axon, restoring the layer toward its unique depolarization 21. After the layer comes back to its unique degree of polarization the voltage-subordinate potassium channels close . The myelin Sheath and salutatory conduction xlvii. Myelin-a protecting material made out of fats and proteins xlviii. Myelinated axons-those secured with a myelin sheath is the equivalent, discovered uniquely in vertebrates xlix. Salutatory conduction-the bouncing of activity possibilities from hub to hub l. Nearby neurons-neurons without axons trade data with just their nearest neighbors li. Evaluated potential-layer potential that shift in greatness without adhering to the all-r â€none law 11. Part 3: Synapses lii. in late 1800’s ramon y cajal found a tight hole isolating one neuron from another. liii. In 1906 charles scrot Sherrington physiologically showed that correspondences between one neuron and the following contrasts from interchanges along a solitary axon 22. Che gathered a particular hole among neurons and presented the term neurotransmitter . Properties of neural connections liv. Reflexes-programmed solid reactions to boosts 23. the circuit from tangible neuron to muscle reaction is known as a reflex bend 24. Sherrington watched a few properties †a. Reflexes are more slow than conduction along an axon b. A few feeble upgrades introduced at marginally various occasions or somewhat various areas produce a more grounded reflex t

State-by-state Divorce Laws and Legislation

State-by-state Divorce Laws and Legislation Relationships Spouses & Partners Marital Problems Print Alienation of Affection State Laws By Sheri Stritof has written about marriage and relationships for 20+ years. She's the co-author of The Everything Great Marriage Book. Learn about our editorial policy Sheri Stritof Updated on June 25, 2019 Larry Dale Gordon/The Image Bank/Getty Images More in Relationships Spouses & Partners Marital Problems LGBTQ Violence and Abuse Alienation of affection lawsuits is when an outsider interferes with a marriage. Defendants in these suits are often an adulterous spouses lover, but family members, counselors, therapists, and religious members who have encouraged a spouse to get a divorce have also been sued for these matters.   Alienation of Affection State Laws These claims are challenging to establish and involve many elements like proof of entailed love, alienation and destruction, malicious conduct, and more. Showing proof of extramarital sex is not required, however. Adultery is also considered a common law is known as criminal conversation.  This is an old expression for sexual intercourse that is often obsolete. Similar to a breach of promise, the  tort involves a broken engagement, alienation of affection, and a deserted spouse. This common law tort is abolished in several jurisdictions. In fact, only a few states in the United States still allow alienation of affection lawsuits. These states include Hawaii, Illinois, Mississippi, New Mexico, North Carolina, South Dakota, and Utah. A-L The legislation was enacted to abolish the right to bring an alienation of affection lawsuit in many states like Alabama, California, Florida, and Idaho. Alabama: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Alaska: Neither state law nor case law addresses the issue of alienation of affection in Alaska.Arizona: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Arkansas: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.California: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Colorado: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Connecticut: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Delaware: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.District of Columbia: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Florida: No, legislation was enacted to abolish the right to br ing an alienation of affection lawsuit.Georgia: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Hawaii: Yes, alienation of affection lawsuits can still be brought.Idaho: No, alienation of affection lawsuits were abolished through judicial decision.Illinois: Yes, alienation of affection lawsuits can still be brought.Indiana: No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Iowa: No, alienation of affection lawsuits were abolished through judicial decision.Kansas:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Kentucky: No, alienation of affection lawsuits were abolished through judicial decision.Louisiana: In 1927, in the case of Moulin v. Monteleone, 165 La. 169, 115 So. 447, actions for alienation of affection were abolished. M-Q In 2003, Missouris highest court abolished the states alienation of affection lawsuit. States like Mississippi, New Mexico, and North Carolina still allow alienation of affection lawsuits to be brought about. Maine:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Maryland:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Massachusetts:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Michigan:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Minnesota:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Mississippi:  Yes, alienation of affection lawsuits can still be brought.Missouri:  No, on June 17, 2003, Missouri’s highest court abolished the state’s alienation of affection law.Montana:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Nebraska:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Nevada:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.New Hampshire:  No. According to Title XLIII,  Chapter 460:2, No damages shall be allowed to either spouse in any action based on alienation of the affections of the other spouse.New Jersey:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.New Mexico:  Yes, alienation of affection lawsuits can still be brought.New York:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.North Carolina:  Yes, alienation of affection lawsuits can still be brought. Note: As of 10/01/2009, if the extramarital affair started after a married couple is separated, the alienation of affection law cannot be used.  NCGA.state.nc.us -- HB 1110North Dakota:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Ohio:  No, in 1985, alienation of affection suits were abolished by General Laws c. 207, Sect. 47B, inserted by St. 1985, c. 74 Sect. 1.Oklahoma:  No, legislati on was enacted to abolish the right to bring an alienation of affection lawsuit.Oregon:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Pennsylvania:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit. R-Z In 1997, Texas enacted the Family Code so that the right to bring an alienation of affection lawsuit was to be abolished. Lawsuits were also abolished through the judicial decision in states like South Carolina and Washington. Rhode Island:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.South Carolina:  No, alienation of affection lawsuits were abolished through judicial decision.South Dakota:  Yes, alienation of affection lawsuits can still be brought.Tennessee:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Texas:  No, in 1997, Family Code, Chapter 1.107 was enacted to abolish the right to bring an alienation of affection lawsuit.Utah:  Yes, alienation of affection lawsuits can still be brought.Vermont:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Virginia:  No,  legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Washington:  No, alienation of affection lawsuits were abolished through judicial decision.West Virginia:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.Wisconsin:  No, l egislation was enacted to abolish the right to bring an alienation of affection lawsuit.Wyoming:  No, legislation was enacted to abolish the right to bring an alienation of affection lawsuit.

Depression and African-American Men - 2250 Words

DEPRESSION: A SILENT EPIDEMIC AMONG BLACK MEN by Calvin R. Greene First of all it is important to understand what really constitutes depression. All of us feel down from time to time perhaps based on having a bad day. However when feelings of sadness last for several weeks, months, or years, and are accompanied by other symptoms such as change of appetite, isolation from family and friends, sleeplessness, etc. these are symptoms of depression. In 1999 Dr. David Satcher, Surgeon General of the United States, and an African-American, released a Report on Mental Health that was a landmark moment for America. This was the first comprehensive report on the state of the†¦show more content†¦The internal wall that often keeps black men away from psychotherapy goes along with external barriers built just as high, if not higher. Mental health practitioners are overwhelmingly white, with the proportion of black psychiatrists, psychologists, and psychoanalysts estimated at less than three percent of the nation s total. This would mean that even if black men were to break through the self-imposed barriers and seek professional help for mental issues, it may be difficult to find someone with whom they can build a rapport, and whom they feel can relate to them, and they can trust. This feeling of comfort is what allows a patient to reveal his most intimate secrets. As Dr. Richard Mouzon, a prominent black clinical psychologist puts it, Many of us grow up feeling that it is dangerous to give up too much of yourself to the white man. There s no denying that access to mental health care is restricted for Americans in general. In private health insurance policies and government medical assistance programs, psychotherapy is too often considered a luxury rather than a necessity. It has been said often times that the only people with a guaranteedShow MoreRelatedHow did the events of the 1930’s impact African Americans prospects?809 Words   |  4 Pagesimpact African Americans prospects? Charlie Wilson The 1930’s was a time of great struggle in the USA. The New York stock market crashed in 1929 and triggered a spiral of economic depression, which hit African Americans hard. The Great Depression had a huge impact on African Americans. The Great Depression of the 1930s was catastrophic for all workers. But as usual, African Americans suffered worse, pushed out of unskilled jobs previously scorned by whites before the depression. African AmericansRead MoreEssay on African Americans in the Great Depression1210 Words   |  5 PagesGreat Depression. The worst financial crisis to ever hit America. Unemployment rates of over 25%. A 50% decrease in national income. Billions of dollars lost in a single day. (Trotter, pg.8) The Depression affected everyone in America. 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These were hard times in America and frankly I’m glad I do not have to live through it. From the film Modern Times by Charlie Chaplin we get an inside look at how one felt and experienced during the 1930’s. I clearly feel this movie captured the essence of what today people think about today of the 1930’s, Industrialization and the Great Depression. It is at this time that the hard-working class citizen is highlighted

Vincent van Gogh was born in March of 1853 and died in...

Vincent van Gogh was born in March of 1853 and died in July of 1890. He was of Dutch descent, born in the Netherlands, had four siblings, and was an artist of the post impressionist school of art. He didn’t want to become a great artist till later in his life. He actually aspired to be a pastor like his father. He wasn’t a very misbehaved child he was well mannered and serious. He did though always draw even at a young age but he didn’t start taking his art serious till his late twenties. He painted over 2,100 paintings though most of them he completed during his last two years of life. He suffered from mental illness during his life and extreme anxiety. A well known episode of his mental illness was when he became upset to find out his†¦show more content†¦Van Gogh’s most famous work of art was his painting titled â€Å"The Starry Night† but Van Gogh himself didn’t think of it as one of his most important paintings. It was an oil pa inting he made in 1889. Its of a starry night looking over a town and the hills. He painted the view he had from his window while in Saint-Remy-de-Provence having to paint by memory during the day. Using mainly calmer dark colors like blue, green, and black then using the bright yellow for the stars, moon, and houses. By having all these calm dark colors and adding them with the yellow it makes the stars, moon, and homes pop out more by contrast. It has been in the Museum of Modern Arts in New York City since 1941. This artwork has become so famous because for one it is just very appealing and beautiful how the stars and moon pop out yellow in the swirling blue sky, also the texture of the painting is very unique. With globs of paint and hard brush strokes makes it look simple yet still stunning. Another reason for its importance would be that it was a marked a turning point in Van Gogh’s painting style. He left behind the dull earth tone colors and started using bright color s. Van Gogh inspired many with his use of contrast with bold and dull colors and his unique painting texture, so rough and thick while other artists were more light and detailed with their art. He was the definition of a tortured artist as

Hardness Tests And Charpy Impact Test Free Essays

TITLE Hardness Tests And Charpy Impact Test OBJECTIVE 1. To compare the hardness of the carbon steel, mild steel and ASSAB steel using three different hardness tests, which are Vickers Hardness Test, Rockwell Hardness Test and Brinell Hardness Test. 2. We will write a custom essay sample on Hardness Tests And Charpy Impact Test or any similar topic only for you Order Now To study the hardness of mild steel, carbon steel and ASSAB which is an important in engineering to design structures or components that related in mechanical properties 3. To determine the resistance of carbon steel and mild steel against sudden impact by Charpy Impact Test. INTRODUCTION Hardness is a measure of a material’s resistance to localized plastic deformation. It also is one of the important properties to be considered. Mechanical properties of metals are a vital of engineering to design the components which using predetermined materials such that unacceptable levels of deformation and failure will not occur. Hardness is a resistance of properties of material to permanent (plastic) deformation caused by steel ball or pyramid-shape diamond when it is pressed onto its surface. There will be three basic method of Hardness Test that will be carried out on carbon and metal: (a) Vickers Test (b) Rockwell Test (c) Brinell Test THEORY 1. Vickers Test VHN = Applied load / Surface area of depression = = 1. 854 P/ d2 (approximate) Where P = applied load (kgf) d = (d1+ d2) / 2 (mm) 2. Rockwell Test HRC = 100 – d /0. 002 HRB = 130 – d /0. 002 Where d = depth of the indentation 3. Brinell Test BHN = Applied force / curve area of indentation P / D/2 [D – (D? – d? )] = P / Dh WhereP = applied load (kgf) D = diameter of steel ball (mm) d = diameter of resulting indentation (mm) h = depth of indentation (mm) = ? [D – (D? – d? )] APPARATUS 1. Set of Vickers Hardness Test Machine . Set of Rockwell Hardness Test Machine 3. Set of Brinell Hardness Test Machine SPECIMENS Mild steel, carbon steel and ASSAB steel A) VICKERS HARDNESS TEST From this method square shape pyramid diamond 136 ° was press to surface of metal using some load (5kgf until 120kgf) under certain time (15 sec) and lastly the load will release. Square shape corner on the metal surface will be used. To obtain the value of hardness, Vi ckers Hardness Number (VHN) is calculated as below: VHN=Mass of the loadSurface area of depression =2PSin136 °2d2 =1. 854Fd2approximately Where, P=applied forcekgf d=d1+d22 B) ROCKWELL HARDENESS TEST This method has 2 main scales which are: a) Scale B, concavity is a steel ball (1. 58 mm? ) and load using is 100 kgf. b) Scale C, concavity is a cone diamond having corner 120 ° and load is 150 kgf. Rockwell hardness (HR) can be calculated as equation below: HRC=100-d0. 002 HRB=130-d0. 002 Where d=concavity C) BRINELL HARDNESS TEST From brinell hardness test, the harden steel ball has good diameter, D under the load and certain time will be use to get diameter concavity effect,d. BHN=LoadArea of concavity =PD2D2-d2 =P? Dh Where, P=loadkgf D=diameter of the steel ballmm =diameter concavity effectmm H=internal concavity effectmm =12D-D2-d2 PROCEDURE a) Vickers Hardness Test 1. The specimen (Mild Steel) is put on the anvil of the Vickers hardness machine precisely. 2. The sample is focused until the lines on the surface of the sample can be observed clearly. 3. The focal lens of the microscope is turned to the indenter. 4. The indenter is then pressed into the sample. 5. The test force is maintained for a specific dwell time of about 15 seconds. 6. The indenter is removed when the dwell time is complete. 7. The square shape is appears on the surface of the sample. . The indenter is then turned back to the focal lens. 9. The size of the indent is determined by measuring the two diagonals of the square indent. 10. Step 1 to 9 is repeated for five times by using the same sample but at different part of the sample. 11. Step 1 to 10 is then repeated by using different sample, which is carbon steel. 12. All the readings taken are recorded in a table. b) Rockwell Hardness Test 1. The sample of ASSAB steel is placed exactly on the anvil. 2. The anvil is wound slowly until the LED begins moving to ‘SET’ and the test is started automatically. 3. The indenter moves down into the position of the part surface of the sample. 4. The load is then applied on the sample for a specific dwell time of 15 seconds. 5. The readings taken are recorded from the indenter machine. 6. Step 1 to 5 is repeated for five times by using the same sample but at different part of the sample. 7. Step 1 to 6 is then repeated by using different sample of carbon steel. 8. All the readings taken are recorded in a table. c) Brinell Hardness Test 1. The sample of mild steel is placed accurately on the anvil. 2. The anvil is wound slowly until the edge of the indenter touches the surface of the specimen. . A handle on the right side of the testing machine is lifted slowly until the gauge shows 1000kgf. 4. The indenter is pressed on the sample by an accurately controlled force for about 15 seconds of dwell time. 5. The indenter is removed slowly after 15 seconds, leaving a round indent in the sample. 6. The diameter of the indent is taken by measuring two diag onals of the round indent by using a portable microscope. 7. Step 1 to 6 is repeated for two times for the same sample but at different portion of the sample. 8. Step 1 to 7 is repeated for another sample of carbon steel. RESULT VICKERS HARDNESS TEST Mild Steel Mild Steel| Reading| Diameter,D1( µm)| Diameter,D2( µm)| Average( µm)| VHN| 1| 409. 0| 409. 8| 409. 4| 111| 2| 395. 2| 395. 2| 395. 2| 119| 3| 402. 5| 404. 2| 403. 35| 114| 4| 401. 1| 402. 3| 401. 7| 115| 5| 371. 7| 364. 3| 368. 0| 137| Average| 119. 2| Carbon Steel| Reading| Diameter,D1( µm)| Diameter,D2( µm)| Average( µm)| VHN| 1| 282. 4| 368. 1| 325. 25| 245| 2| 271. 2| 269. 0| 270. 10| 254| 3| 292. 6| 291. 0| 291. 80| 218| 4| 313. 5| 306. 2| 309. 85| 195| 5| 293. 4| 292. 6| 293. 00| 216| Average| 225. 6| ROCKWELL HARDENSS TEST Carbon Steel Reading| HRC| HV| 1| 24. 9| 265. 4| 2| 27. | 280. 4| 3| 27. 0| 279. 0| 4| 28. 3| 288. 4| 5| 28. 2| 287. 6| Average | 27. 12| 280. 16| ASSAB Steel Reading| HRC| HV| 1| 56. 9| 631. 0| 2| 57. 5| 643. 0| 3| 57. 4| 641. 0| Average | 57. 27| 638. 33| BRINELL HARDNESS TEST Mild Steel Reading| Diameter ,d(mm)| BHN| 1| 3. 5| 101| 2| 3. 6| 95| 3| 3. 5| 101| Average| 3. 53| 99| Carbon Steel Reading| Diameter ,d(mm)| BHN| 1| 2. 75| 1 65| 2| 2. 5| 200| 3| 2. 7| 271| Average| 2. 65| 212| DISCUSSION a) Vickers Hardness Test 1. From this experiment, we can conclude that the higher the Vickers Hardness Number (VHN) of a specimen, the harder the specimen is. We had being tested two specimen which is Carbon steel and Mild steel for Vickers hardness Test. Carbon steel has an average VHN of 225. 6 while the mild steel has an average VHN of 119. 2. This means that carbon steel is harder compared to mild steel. 2. The carbon steel is harder than mild steel because there is a presence of carbon atoms within the atoms of the structure. When the external force is applied, the carbon atoms prevent the atoms in the structure into sliding over and slipping. b) Rockwell Hardness Test 1. From the Rockwell hardness test, we can conclude that the higher the HRC number of a specimen, the harder the specimen is. . ASSAB steel is a type of alloy steel and thus its composition is much different than that of carbon steel, causing it to possess higher hardness compared to carbon steel. 3. From the result obtained, ASSAB steel has an average HRC number of 57. 27 where as carbon steel has an average HRC number of 27. 12. This mean that AASAB steel is harder co mpared to the high quality carbon steel. c) Brinell Hardness Test 1. For two specimens which carbon steel and mild steel is being tested with brinell hardness test. The BHN values are obtained. The values are depends on the diameter of the indentation caused. 2. We can conclude that the higher the value of the BHN, the harder the specimen is. 3. From the results, carbon steel has an average BHN of 212 while mild steel only as an average BHN of 99. This confirms that carbon steel is harder than mild steel. 4. Furthermore, the values of BHN obtained might be not accurate because of the limitation that caused human errors. It is difficult for the observer to note the exact diameter of the indentation through the microscope. CONCLUSION In conclusion, from the results we obtained, it is conclude that ASSAB steel is the hardest material, followed by carbon steel and then mild steel. The hardness of the steel is mainly affected by its composition and percentage of carbon. Carbon steel is absorbed energy is lower than the mild steel. Carbon steel is a brittle material compared to mild steel because of the higher percentage of carbon present in the steel. Thus, fractures almost immediately upon sudden impact. 2. Charpy impact test INTRODUCTION The Charpy Impact Test is the most commonly used test to determine material’s resistance to the impact or sudden fracture where a sharp stress raiser is present. Toughness is a measure of the ability of a material to absorb energy up of fracture. For dynamic (high strain rate) loading conditions and when a notch is present, notch toughness is assessed by using an impact test. Material that experiences very little or no plastic deformation upon fracture is termed brittle whereas material that experiences great deformation upon fracture is termed ductile. The fracture surfaces for brittle material, which has low-energy impact failure, are generally smooth, and in metals have a crystalline appearance. But for ductile material which has high energy fracture, has regions of shear where the fracture surface is inclined about 45o to the tensile stress, and they have in general a rougher, more highly appearance, called fibrous fracture. THEORY 45? 2 mm 45 mm 10 mm 30? Figure 1 45? 2 mm 45 mm 10 mm 30? Figure 1 In Charpy impact test, the specimen are arrange as shown in the above picture and every specimen is prepare will has a notch at the centre of the specimen and the hammer will clout at the region of the notch i. e. stress concentration point. The hammer is release from a specific high which the initial energy having by the hammer is 300J. The scale will show the energy absorbs by each specimen after the experiment and it is recorded. APPARATUS Charpy testing machine SPECIMENS Mild steel and carbon steel PROCEDURE 1. Mild steel and Carbon steel is used in this test. 2. The load was applied as an impact blow from a weighted pendulum hammer that was released from a cocked position at a fixed height. 3. The specimen was positioned at the base of the machine. 4. Upon release, a knife-edge mounted on the pendulum strikes and fractures the specimen at the notch, which acts as a point of stress concentration for this high velocity impact blow. 5. After the weighted pendulum hammer has swung to its original position, the specimen was removed from the vice and its fracture surface was observed. RESULT Specimen| Energy Absorbed / J| Mild Steel| 299| Carbon Steel| 30| DISCUSSION 1. In this experiment, we can see that the energy absorbed by mild steel (299J) is higher compared to the energy absorbed by carbon steel (30J). This shows that carbon steel is a more brittle material and mild steel is a more ductile material. 2. According to the result which energy absorbed by mild steel is higher and it is more ductile. In addition, carbon steel is a brittle due to presence of the carbon atoms in steel. The presence of these carbon atoms provide resistance for plastic deformation to occur by preventing atoms in the steel to slip and slide over each other. The high percentage of carbon atoms reduces the ability of the steel to absorb energy upon impact. 3. As we observe the experiment that we had done in lab, the carbon steel breaks almost immediately when subjected to sudden impact whereas the mild steel shows only deformation and did not fracture. 4. Besides the area where the carbon steel fractures is shinny and smooth which shows that it fractures without much deformation. 5. The diagram below shows fracture surface of the mild steel. 6. The diagram below indicates the fracture surface of the carbon steel. Based on the results, it is clear that the ductility of mild steel is higher than carbon steel. The presence of carbon in carbon steel has minimized its ability to absorb energy from the impact. CONCLUSION In conclusion, we can conclude that mild steel has a high level of ductility than carbon steel. Mild steel is tougher than carbon steel. REFERENCE 1. William F. Smith and Javad Hashemi â€Å"Foundation of Materials Science and Engineering† McGraw Hill, 2005 2. David D. Rethwish and William D. Callister â€Å"Fundamentals of Material Science and Engineering†, John Wiley Sons, 2008 3. Lab worksheet 4. Rollesen â€Å"Metallurgy For Engineering†, ms 15 How to cite Hardness Tests And Charpy Impact Test, Essay examples

Financial Statement - IASB And AASB Accounting Standards

Question: If it accepted that financial information should be useful for economic decision making in terms of deciding whether to make resources available to a reporting entity, as the IASB conceptual framework indicates, a subsequent element to consider is the qualitative characteristics that financial information should have if it is to be useful for such decisions. (Deegan, C. 2012, Australian Financial Accounting, Ed. 7E, p. 60. Describe what you understand by the above statement and explain briefly the qualitative characteristics. Discuss and describe two IASB / AASB accounting standards and the utilisation of the qualitative characteristics to promote decision useful information. Select a company from the Australian Securities Exchange website and download the most recent annual report. With regard to your chosen standards, and in the context of your company annual report, comment on the effect the qualitative characteristics have had on the financial statements. Answer: Introduction The qualitative characteristics of financial statements are quite important. The report has been prepared analysing the various factors such as the qualitative characteristics of financial statements as mentioned in the AASB accounting standards, discussion and description of two IASB / AASB accounting standards i.e. AASB 10 and AASB 138 and the utilisation of the qualitative characteristics to promote decision useful information and lastly the analysis of the financial statements of Origin Energy Ltd for the qualitative characteristics. Qualitative Characteristics of Financial Statements The qualitative characteristics of the financial statements are considered to be important for the effective and efficient decision making for the investors. The essence of the developing the accounting standard is to develop the financial information that can enable the investors and other decision makers outside the company to understand the different aspects of the business and to develop understanding on the competitiveness of the organization. These qualitative characteristics are beneficial for the companies as well, as it is the basis for the companies to take suitable actions. The qualitative characteristics as mentioned in AASB framework for the preparation and presentation of financial statements are ( Beest, Braam Boelens, 2009) Relevance: The financial dealings of the company involve large number of transactions. There is accounting information that is presented to stakeholders internal and external to the business. The key characteristics of the relevant information contained in the financial statements are predictive value and confirmatory value. The predictive and confirmatory value is associated to the ability to accurately predict the earnings capability of the company. Further the relevance of the financial statements can be considered based on completeness. Unless the information provided in the financial statements has complete information it will not be relevant. This is the fundamental characteristic of the financial statements. Reliability: It is the quality that authorizes the users of the financial statements to rely on it with surety. It is regarded as faithful representation and is reasonably free from biasness and errors. The concept of reliability includes the following aspects Identification criteria that is backed by realistic demonstration Material and economic reality as divergent to legal form Impartial or detachment free from partial consideration or deformation of information Carefulness and vigilant guess so that overstatement of assets or revenues or minimization of liabilities or operating cost isnt there No errors, false assumptions or decapitating presentations and materiality is ensured Comparability: The representation of the accounting information in the financial statements should be such that not only assists in the assessment of an entity at a certain point or given period but should also assist in analysing the information from similar but different entities. It helps the users to identify the similarities and the difference of the events and conditions prevailing in two entities but also analyse the performance of the entities under similar condition. This is important from the viewpoint of resource allocation. One of the important aspects of comparability is the consistency. Consistency in employing the accounting practices greatly impacts the comparability as variance in accounting standards that are being employed will have huge impact on the profitability and other figures in the income statement (Hirst, Hopkins Wahlen, 2004). Understandability: It means the ability of the users to understand the information with the viewpoint of decision making. This is the user specific quality as the understanding of the users to comprehend a given set of information will differ. Thus it is important that the financial information is produced in such a way so as to have a reasonable understanding of business and economic activities and develop the willingness to study the information in order to gain financial expertise of reasonable level. It is important that information related to complex matters needs to be presented, if important or material needs to be represented in understandable level without compromising with the quality of information. The complete study of the qualitative characteristics highlight that the IASB conceptual framework, in this respect, does not provide any guideline on how the financial statements need to be prepared but does provide the basis for the preparation of the financial statements. These qualitative characteristics need to be supported by the characteristics such as verifiability and timeliness. These are considered as enhancing qualitative characteristics. Verifiability will provide the basis for ensuring that the information that is provided is correct and the timeliness of the information will ensure timely availability of information which is an important aspect in decision making (Beest, Braam Boelens, 2009). This understanding and the viewpoint for the preparation of the financial statements is quite important and adherence to these aspects will certainly impart quality to the financial statements that will assist in decision making. Utilisation of the qualitative characteristics in AASB Accounting Standard As discussed above the AASB established the standards for the preparation and presentation of financial statements. This was the basis of the other accounting standards that have been developed. AASB 10 for Consolidated Financial Statement and AASB 138 for Intangible Assets are quite important and essential for the development of financial statements. These have been discussed below AASB 10: Consolidated Financial Statements The accounting standard AASB 10 provides the principles for the preparation and presentation of the consolidated financial statements when one or more than one entity is being controlled by one entity. Certain conditions have been established for satisfying the controlling factor. These are (CPA Australia, 2011a) Power over the investee Rights to the variable returns as a result of the involvement with investee Ability to use the power to affect the returns to the investor However there are certain cases wherein there is no need to prepare the consolidated financial statements. These are (BDO, 2013) The parent company itself is the wholly owned or partially owned subsidiary and the other owners do not object to parent not presenting the consolidated financial statement The debt or equity instruments are not traded publicly The parent company of the parent company is producing the consolidated financial statement In case of non-controlling interests in an entity, the same must be shown in the statement of financial position separate from the equity that has been employed. AASB 138: Intangible Assets AASB 138 comprehensively deals with the intangible assets accounting. It replaces general requirements of the accounting standards for revaluation of non-current assets, depreciation, acquisition, revaluation and accounting for goodwill. This accounting standard isnt applicable for financial assets, expenditure on development extraction of oil related resources and Exploration evaluation assets while softwares are included in AASB 138. AASB 138 gives the definition of intangible assets, recognition, measurement and disclosure of intangible assets. Further classification of intangible assets as internally and externally generated. Further treatment of different intangible assets is described with illustrations (CPA Australia, 2011b). According to AASB 138 research cost can be expensed whereas the capitalization is to be done for the development cost. AASB 138 states that measurement of the intangible asset will be based on different consideration for each of the assets as separately acquired, acquired in business combination, assets acquired free of charge, assets acquired in exchange for non-monetary assets and internally generated assets that satisfy the recognition criteria. The two models that have been mentioned for the measurement of intangible assets are cost model and revaluation model (Lightfoot, 2013). Cost model is carried out by reducing the cost by the accumulated amortization and accumulated impairment losses. The revaluation model considers the fir value i.e. value as per the active market. The companies that are preparing the financial statements based on these regulations clearly highlight all the factors that have been mentioned above provide more clarity and knowledge on how the assets have been utilised. Further employing the fair value accounting in the valuation also ensures that value of the assets is aligned with the market parameters rather on the basis of book value. Further if there is any reduction in the valuation or impairment taking place, it will be included in the financial statements of the company. This would be backed by the performance of the company as the value of the intangible assets and the impairment, as identified above, is directly linked to the performance and the market forces. Overall considering the factors discussed above and inter-relating these factors with the qualitative characteristics clearly shows that these accounting standards do conform by these characteristics. However there may be issue with the understandability due to hig h level of complexity related to the aspects that have been covered by these accounting standards and the applicability of these standards for the assets of the company which are quite important. Financial Statement Analysis: Origin Energy Ltd With respect to the various aspects that have been discussed above the effect the qualitative characteristics have had on the financial statements have been analysed based on the financial statements of Origin Energy Ltd. included in the annual report for the year 2014. Firstly the income statement, balance sheet, cash flow statement and the statement of changes in equity clearly shows the value for the current year and the previous year. This enables the comparability with respect to different aspects such as interest, revenue, profitability, assets, liabilities, equity or any other aspect related to the cash flow. Secondly it has been reviewed that the financial statements include the notes to the financial statements. These notes discuss in detail the various aspects of the financial statements. The notes to the financial statements include separate discussion on each of the aspects. The key features as highlighted from the notes to the financial statement highlights that the company has included each and every aspect in the notes to the financial statements and complete detail on each and every aspect has been provided. For example the detailed discussion on aspects such as amortization, impairment or depreciation has been provided in much detail and thus assisting investors in understanding the level of impact on the performance. One of the most important and considerable factor that is to be considered is that the financial statement includes the statement for reconciliation of profit after income tax to net cash inflow/(outflow) from operating activities. This is quite useful in understanding the performance of the company. This highlights what are the aspects that impacted the cash flow and the liquidity in the company. Apart from these factors the annual report contains the message from the chairman and other high level management and their perspective on the performance of the company. Further the financial review, objectives from the coming year and the risks associated with the business have been identified. It enables the users of the financial statements to correlate these factors with the current years performance and the future profitability and the business environment. The annual report of the company also includes the sustainable report on the environment, land, employment and community specifying the key aspects and the strategy of the company in these aspects. Overall the above discussion with respect to the qualitative characteristics of the financial statements of the Origin Energy Ltd shows that company has ensured that the aspects related to the accounting standard for ensuring these characteristics in the financial statements is there. This has been done in quite detail which is very useful for the investors. For example the segment report seems to be quite inadequate and may require further detail on such aspects. Lastly considering the regulations that have been discussed above i.e. AASB 10 AASB 138 have been considered and information has been provided accordingly. The company has provided the complete details on the non-controlling interest that is there in the subsidiaries. The above discussion clearly highlights the company need to ensure that the company has prepared detailed financial statement with due consideration to the different accounting standards. References CPA Australia. (2011a). International Financial Reporting Standards (IFRS): IFRS 10 Consolidated Financial Statements. Available At: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/ifrs-10-consolidated-fin-statements.pdf CPA Australia. (2011b). International Financial Reporting Standards (IFRS): IAS 38 Intangible Assets. Available At: https://www.cpaaustralia.com.au/~/media/corporate/allfiles/document/professional-resources/reporting/ias-38-intangible-assests.pdf Lightfoot, S. (2013). Research into the accounting for intangible assets. Available At: https://www.charteredaccountants.com.au/News-Media/Charter/Charter-articles/Reporting/2013-02-Research-into-the-accounting-for-intangible-assets.aspx BDO. (2013). Will the new consolidation and joint arrangements standards change your financial statements? Available At: https://www.bdo.com.au/resources/newsletters/accounting-news/accounting-news,-may-2013/will-the-new-consolidation-and-joint-arrangements-standards-change-your-financial-statements Beest, F.V., Braam, G. Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. Hirst, D., Hopkins, P. Wahlen, J. (2004). Fair Values, Income Measurement, and Bank Analysts Risk and Valuation Judgments. The Accounting Review, 79(2), 453-472.