...How are memories transferred in The Giver? I still do maintain my original position where I thought that memories are transferred through a magical, mental and genetic process. My peers have influenced me to add one more way which would be physical to my beliefs on how memories transfer. I got influenced by Nisha when she read the quote, “the light touch of the old man’s hands on his back” (Lowry 80). She and Payal convinced me that memories can be transferred through physical contact because the Giver has to physically touch Jonas. I was happy the fact that many of my classmates agreed with me about the genetic aspect. I was happy that most of my classmates had similar viewpoints to me as well. Rebecca said she agreed with mental and genetic....
Words: 291 - Pages: 2
...currency bitcoin to increase the speed, and slash the price, of international money transfers, raising the prospect of a revolution in the $600bn annual global remittance market. Soaring rates of mobile phone use in developing countries are helping the entrepreneurs compete with more usual forms of money transfer in countries where remittance rates and fees are highest. Many of the world’s poorest people depend on money sent to them from friends and family abroad. According to World Bank figures for 2011, nearly half of Tajikistan’s GDP is derived from remittances, while in Liberia, Lesotho, Nepal and Haiti they account for more than a fifth of GDP. Entrepreneurs claim they are using bitcoin to give some of the world’s poorest people a better deal on the money they receive from abroad. The World Bank calculates the average fee on remittances at 8%, yet charges can be three times as high. A report from the Overseas Development Institute (published in April 2014 , said the benefits of remittance transfers “are lost in intermediation as a result of high charges. Africa’s diaspora pays 12% to send $200 – almost double the global average.” Bitcoin could also cut the time it takes to send remittances. BitPesa, a Kenyan mobile money transfer firm that launched in May, says its remittance transactions are “twice as fast and 75% cheaper” than competitors, because it uses bitcoin to transfer funds. Elizabeth Rossiello, BitPesa’s founder and CEO, said: “We’re looking to bring...
Words: 761 - Pages: 4
...Chapter 1 INTRODUCTION The project ‘Heat Transfer Studies on a 7.5 Watt LED Lighting Load using Finite Element Analysis’ is mainly concerned with the heat generated by an LED lighting load and its dissipation to the surrounding such that the LED junction temperature is maintained low. The LED chosen for this project is 7.5 Watt, which has a maximum operating temperature of around 80°C, exceeding which the LED will fail. The LED is best operated at room temperature conditions and may be just above. The project implements a specific method of cooling or rather maintaining the LED junction temperature as low as possible by using a Thermo Electric Cooling device, more specifically known as the Peltier device. The project looks into the various methods by which a Peltier cooler can be implemented such as, with or without a fan or simply a fan would provide sufficient cooling for the LED module. A Heat sink is a necessary component which is always associated with cooling electronic components. Before getting into the depth of the project detailing we will look into the basic components that have been used in the project setup which include: a. LED Module b. Peltier Cooler c. Heat Sink d. Cooling Fan 1.1 Light Emitting Diode: Light-emitting diodes (LEDs) are small but powerful devices in terms of their diverse applications. LED lights assume greater significance in the context of need for electrical energy conservation and pollution control world over. LED is basically...
Words: 12034 - Pages: 49
...Table of Contents Abstract 2 Introduction 2 The Fire Problem 2 Methodology 5 Results and discussion 6 Processes of flame spread 7 Diffusion flame spread 8 Thermal Model 8 Transition to Turbulence 10 References 13 Abstract The fires problem is one of the hazard pose a threat to life and property. Flames behave differently under various conditions which include: the oxygen available, combustible material, orientation of surfaces, etc. this a complex phenomena which is influenced by multiple factors that includes ignition, heat release rate, flame spread and the generation of different products of combustion like carbon IV oxide and carbon II oxide. The research was performed by studying various sources in the library and in the internet and also performing experiments to simulate a real life situation. Introduction The Fire Problem The flammability of a material is a complex event which is influenced by multiple factors that includes ignition, heat release rate, flame spread and the generation of different products of combustion like carbon IV oxide and carbon II oxide. In order to better protect the people and property from risk posed by the unwanted fires, it become necessary to understands all these factors under different conditions. Babrauskas and Vytenis 1992 suggested that heat release rate is the main variable in fire hazard; but Kashiwagi and Ito argued effectively that, the flame spread over the surface...
Words: 2735 - Pages: 11
...Horizontal Shell and Tube Heat Exchanger Table of Contents: Nomenclature. Pg. 3 Introduction and Background Pg. 4 Experimental Methodology Equipment and Apparatus Pg. 6 Experimental Procedures Pg. 7 Results Pg. 8 Analysis and Discussion……………………………………………………………………..Pg. 11 Summary and Conclusions Pg. 12 References Pg. 13 Appendices Pg. 14 Nomenclature Symbol | Term | Units | A | Heat transfer surface area for the tubes | Inches2 (in2) | Cp | Heat Capacity | J/(mol*K) | F | Correction Factor | __ | | Heat | W | c | Cold Side Heat Duty | W | H | Hot Side Heat Duty | W | Shell Side | Hot Side | __ | T | Temperature | Celsius | ∆T | Change in Temperature | Celsius | Tube Side | Cold Side | __ | ∆Tlm | Log mean temperature difference | Kelvin (K) | U | Heat Transfer Coefficient | W/(K*in2) | V | Volume | L | ṁH | Hot water flow rate | L/min | ṁC | Cold water flow rate | L/min | 1.0 Introduction and Background A heat exchanger is a device designed to efficiently transfer thermal energy from one fluid to another fluid, which can be a liquid or a gas [1]. These fluids do not mix or come into direct contact with each other. Even though all heat exchangers do the same job of passing heat from fluid to fluid, there are various types that work in many different ways. The two most common types of heat exchangers are the shell-and-tube...
Words: 2748 - Pages: 11
...product differences cannot be adjusted to give a reliable measure of an arm’s length price. * The CUP method is the most direct way of ascertaining an arm’s length price. It involves the direct price comparison for the transaction of a similar product between independent parties. * Comparability Analysis * An uncontrolled transaction is comparable to a controlled transaction for purposes of the CUP method if one of the following conditions is met: * None of the differences (if any) between the transactions being compared or between the enterprises undertaking those transactions could materially affect the price in the open market; or * Reasonably accurate adjustments can be made to eliminate the material effects of such differences. * An MNE using the CUP method to determine its transfer price must first identify all the differences between its product and that of the independent manufacturer. The MNE must then determine whether these differences have a material effect on the price, and adjust the price of products sold by the independent manufacturer to reflect these differences, to arrive at an arm’s length price. A comparability analysis under the CUP method should consider amongst others the following: * Product characteristics such as physical features and quality. * If the product is in the form of services, the nature and extent of such services provided. * Whether the goods sold are compared at the same points in the production...
Words: 1266 - Pages: 6
...Title page International trade, technology transfer and firm competitiveness: A comparative study of Zimbabwe exporting and non-exporting firms. By Michael Kamoyo Chinhoyi University of Technology Lecturer: Department of Marketing mkamoyo@cut.ac.zw ; rumbi12@yahoo.co.uk Tel: 263 67 29442 Abstract better positioned to adopt and assimilate international trade related technology because they possess better technological capabilities in the form of The paper examines the preparedness of exporting and non-exporting SMEs in harnessing the technological opportunities availed by international trade. Using cross sectional data for 131 SMEs, a logistic regression analysis was done to ascertain the extent to which factors like, technical skills, networking, firm’s innovation system, especially research and development activities and international involvement influence the adaptation and assimilation of technology for productive efficiency. The result shows that labour used in exporting firms is 3.164 times more productivity than that in non-exporting firms, high import composition, good networking abilities. However, it was noted that there is no significant difference between exporting and non-exporting firms on Information Communication Technology (ICT) diffusion and R&D activities. It is recommended that for technology transfer to be relevant and useful to non-exporting firms there is need to strengthen their technological absorptive capacity by scaling up their networking...
Words: 4955 - Pages: 20
...TRAINING & DEVELOPMENT BY DR HAZEL GACHUNGA TRAINING PROCESS Today companies are taking training seriously due to the deeply held value that successful companies are the ones that take the training of their people seriously. Continuous improvement in process has meant that new technologies are being used and so people need the skills to operate these. Again skills are getting outdated very quickly because requirements are getting stringent and changing by the day. Organizations are facing fierce competition, which is accelerating the pace of change. Flatter organization structures coupled with technology help people to take on more work and greater spans of control. This structure can only be effective if the workforce is highly motivated, trained and educated. Alignment Training must be aligned with a company’s business direction and values. Training philosophy Expresses the degree of importance the company attaches to training. Training philosophy should be based on: 1) Strategic approach to training Takes a long-term view of what skills, knowledge and level of competence employees need. 2) Relevant 3) Problem – based 4) Action – action oriented 5) Continuous development Missions The training philosophy should be guided by the mission of the organization The mission should be communicated to all Example of a Training Department’s...
Words: 4179 - Pages: 17
...This page intentionally left blank SEVENTH EDITION Fundamentals of Heat and Mass Transfer THEODORE L. BERGMAN Department of Mechanical Engineering University of Connecticut ADRIENNE S. LAVINE Mechanical and Aerospace Engineering Department University of California, Los Angeles FRANK P. INCROPERA College of Engineering University of Notre Dame DAVID P. DEWITT School of Mechanical Engineering Purdue University JOHN WILEY & SONS VICE PRESIDENT & PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER PRODUCTION MANAGER PRODUCTION EDITOR DESIGNER EXECUTIVE MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES Don Fowley Linda Ratts Renata Marchione Christopher Ruel Dorothy Sinclair Sandra Dumas Wendy Lai Thomas Kulesa MPS Ltd. This book was typeset in 10.5/12 Times Roman by MPS Limited, a Macmillan Company and printed and bound by R. R. Donnelley (Jefferson City). The cover was printed by R. R. Donnelley (Jefferson City). Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the communities we serve and where we live and work. In 2008, we launched a Corporate Citizenship Initiative, a global effort to address the environmental, social, economic, and ethical challenges we face in our business. Among the issues we are addressing...
Words: 55208 - Pages: 221
...Introduction Transfer pricing has long been an important cost management topic for transactions among domestic subsidiaries. The concern is to promote actions and behaviors that seek to maximize the corporate performance and profitability rather than the subsidiary performance. Unlike transfer pricing between two divisions of the same company, this transactions between subsidiaries cross international boundaries, involve tax issues concerning the determination, analysis and adjustment of prices between this related entities. I. Transfer price 1. Transfer price definition The transfer prices are the prices at which an enterprise transfers physical goods and intangible property or provides services to associate enterprises. They are the prices charged for any transaction between affiliates entities. This transfer may be commercial, financial or technical. According to the OECD, two companies are associated if one of the enterprises participates directly or indirectly in the governance, management, control or the capital of the other or if the same persons participate directly or indirectly to the management, control or the capital of both enterprises. They can be defined simply as transactions prices between companies of the same group and resident in different states. This type of transactions involves intra-group transactions crossing borders. Example: Within a MNE group, a subsidiary A established in France sells computers to another subsidiary B established...
Words: 2245 - Pages: 9
...Title: Forced Convection Objective: To demonstrate the use of extended surface such as fin and pin to improve the heat transfer in forced convection. Introduction: Convection is the study of conduction in a fluid as enhanced by its "convective transport", that is, its velocity with respect to a solid surface. It thus combines the energy equation, or first law of thermodynamics, with the continuity and momentum relations of fluid mechanics. The causes of convection are generally described as one of either natural or forced. However the distinction between natural and forced convection is particularly important for convective heat transfer. Forced convection or also known as heat advection studies the heat transfer between a moving fluid and a solid surface. There are various types of forced convection, such as flow in a tube or across a flat plate and so on. In forced convection, the fluid has a nonzero streaming motion in the field away from the body surface, caused perhaps by a pump or fan or other driving force independent of the presence of the body. Also in this class are bodies moving through a still fluid, since fluid velocities are forced and may be large, heat transfer via forced convection will usually be significantly larger. It should be considered as one of the main methods of useful heat transfer as significant amounts of heat energy can be transported very efficiently and this mechanism is found very commonly in everyday life, including central heating, air...
Words: 945 - Pages: 4
...used in energy industries and petrochemical industry. Plate Heat Exchanger is commonly used in a wide range of chemical process and so many industrial functions. So many effort have been made to increase the heat transfer of heat exchanger, reduce the heat transfer time and also increase the energy utilization. The mixture of fluid (base liquid) and Nanoparticles (nanometer sized) are called 'nanofluid'. Latest technology gives benefit...
Words: 1646 - Pages: 7
...[Fourier analysis of Control System] [Fourier analysis of Control System] Submitted to: Dr. S. K. Raghuwanshi Submitted By: Rishi Kant Sharan Semester: V Branch: Electronics & Communication Engineering Submitted to: Dr. S. K. Raghuwanshi Submitted By: Rishi Kant Sharan Adm. No: 2010JE1117 Semester: V Branch: Electronics & Communication Engineering Abstract The assignment focuses on the Fourier analysis of Control System. Which leads to frequency domain analysis of control system. The scope of estimation and controlling the behavior a system by means of Fourier transformation of its transfer function and analyzing its frequency response. Abstract The assignment focuses on the Fourier analysis of Control System. Which leads to frequency domain analysis of control system. The scope of estimation and controlling the behavior a system by means of Fourier transformation of its transfer function and analyzing its frequency response. ACKNOWLEDGEMENT There is an old adage that says that you never really learn a subject until you teach it. I now know that you learn a subject even better when you write about it. Preparing this term paper has provided me with a wonderful opportunity to unite my love of concept in CONTROL SYSTEM. This term paper is made possible through the help and support from everyone, including: professor, friends, parents, family, and in essence, all sentient beings. Especially, please allow me to dedicate...
Words: 5034 - Pages: 21
...TRANSFER PRICING Overview The essential feature of decentralization in large firms is the creation of responsibility centers (e.g. cost, profit, or investment centers). The performance of these responsibility centers is evaluated on the basis of various accounting numbers, such as standard and actual cost, divisional profit or return on investment. A central role of the management accounting system therefore is to evaluate (i.e. attach a dollar figure to) the transactions between the different responsibility centers. Under the subject cost allocation we studied alternative methods to charge user departments for the services rendered by service departments (frequently cost centers). Transfer prices are used to evaluate the goods and services exchanged between profit centers (divisions) of a decentralized firm. Hence, the transfer price is the price that one division of a company charges another division of the same company for a product transferred between the two divisions. 1. There are no cash flows between the divisions. The transfer price is used only for accounting purposes. 2. The transfer price becomes an expense for the receiving manager and a revenue for the supplying manager. 3. If intra-company transfers are accounted for at prices in excess of cost, appropriate elimination entries have to be made for external reporting purposes. Examples of items to be eliminated for consolidated financial statements include: 4. Intra-company...
Words: 1287 - Pages: 6
...Case Study: Chemical Bank * Sunil Rabertson Chikkala PGXPM11 1) Describe the due bill controversy and how do you resolve it? Below Four divisions of Chemical Bank involved in Due bill controversy: * Treasury Group * Metropolitan Division * Trust and Investment Division * Finance Division Treasury Group was responsible for investing Due Bill funds in greater interest generating markets and for trading in secondary market. Metro Division sells Due bills to customer; Trust & Investment division involved in setting up Due bills accounts and in providing Data processing services. Finance division was responsible for Cost and profit allocation between divisions. There were two reasons led to conflict between Treasury division and Metro division: a) Inappropriate allocation of costs and profits between Treasury division and Metro division. It’s clear from Exhibit 4 below : Due bills T & I administrative expenses were completely charged to Metro division and there was no fee revenue share. Due to this Metro division was losing $26.50 with every T-Bill sale of ~$10000 with 180 day maturity period. As a result, Metro Division seen this product as loss making even though Due bills was significant contributor to Treasury division and overall company profit Margin. To increase division bottom line, Metro division proposed fee increase of $5 to an existing fee $25 dollars, ~70% fee revenue share of proposed fee (i.e. $20) and 50% of T&I...
Words: 1291 - Pages: 6
