Good will definition Essay Example for Free

Good will definition Essay An account that can be found in the assets portion of a companys balance sheet. Goodwill can often arise when one company is purchased by another company. In an acquisition, the amount paid for the company over book value usually accounts for the target firms intangible assets. Goodwill is seen as an intangible asset on the balance sheet because it is not a physical asset like buildings or equipment. Goodwill typically reflects the value of intangible assets such as a strong brand name, good customer relations, good employee relations and any patents or proprietary technology. Method: There are three methods of valuation of goodwill of the firm; 1. Average Profits Method 2. Super Profits Method 3. Capitalisation Method 1. Average Profits Method: This method of goodwill valuation takes the average profit of previous years as its basis. This average profit is multiplied by the number of purchases made in that year. Goodwill = Average Profit x Number of Purchases in the year Before calculating the average profits the following adjustments should be made in the profits of the firm: a. Any abnormal profits should be deducted from the net profits of that year. b. Any abnormal loss should be added back to the net profits of that year. c. Non-operating incomes eg. Income from investments etc should be deducted from the net profits of that year. Example: An Ltd agreed to buy the business of B Ltd. For that purpose Goodwill is to be valued at three years purchase of Average Profits of last five years. The profits of B Ltd. for the last five years are: Year| Profit/Loss ($)| 2005 | 10,000,000| 2006| 12,250,000| 2007| 7,450,000| 2008| 2,450,000 (Loss)| 2009| 12,400,000| Following additional information is available: 1. In the year 2008 the company suffered a loss of $1,000,500 due to fire in the factory. 2. In the year 2009 the company earned an income from investments outside the business $ 4,500,250. Solution: Total profits earned in the past five years= 10,000,000 + 12,250,000 + 7,450,000 2,450,000 + 12,400,000 = $ 39,650,000 Total Profits after adjustments = $ 39,650,000 + $ 1,000,500 $ 4,500,250=$ 36,150,250 Average Profits= $ 36,150,250à ·5=$ 7,230,050 Goodwill = $ 7,230,050Ãâ€"3=$ 21,690,150 Thus A Ltd would pay $ 21,690,150 as the price of Goodwill earned by B Ltd. 2. Super profits method: Super profit refers to a situation where in the actual profit is higher than what is expected. Under this method, Goodwill = super profit x number of years’ purchase Steps for calculating Goodwill under this method are given below: i) Normal Profits = Capital Invested X Normal rate of return/100 ii) Super Profits = Actual Profits Normal Profits iii) Goodwill = Super Profits x No. of years purchased For example, the capital employed as shown by the books of ABC Ltd is $ 50,000,000. And the normal rate of return is 10 %. Goodwill is to be calculated on the basis of 3 years purchase of super profits of the last four years. Profits for the last four years are: Year| Profit/Loss ($)| 2005 | 10,000,000| 2006| 12,250,000| 2007| 7,450,000| 2008| 5,400,000| Total profits for the last four years = 10,000,000 + 12,250,000 + 7,450,000 + 5,400,000 = $35,100,000 Average Profits = 35,100,000 / 4 = $ 8,775,000 Normal Profits = 50,000,000 X 10/100 = $ 5,000,000 Super Profits = Average/ Actual Profits − Normal Profits = 8,775,000 − 5,000,000 = $ 3,775,000 Goodwill = 3,775,000 Ãâ€" 3 = $ 11,325,000 3. Capitalisation Method: There are two ways of calculating Goodwill under this method: (i) Capitalisation of Average Profits Method (ii) Capitalisation of Super Profits Method (i) Capitalisation of Average Profits Method: As per this method, Goodwill = Capitalized Value the firm Net Assets Capitalized Value of the firm = Average Profit x 100/ Normal Rate of Return Net Assets = Total Assets External Liabilities For example a firm earns $40,000 as its average profits. The normal rate of rteturn is 10%. Total assets of the firm are $1,000,000 and its total external liabilities are $ 500,000. To calculate the amount of goodwill: Total capitalized value of the firm = 40,000 Ãâ€" 100/10 = 400,000 Capital Employed = 1,000,000 − 500,000 = 500,000 Goodwill = 500,000 − 400,000 = 100,000 (ii)Capitalisation of Super Profits: Under this method, goodwill is calculated as: Goodwill = Super Profit x 100/Normal Rate of Return For example ABC Ltd earns a profit of $ 50,000 by employing a capital of $ 200,000, The normal rate of return of a firm is 20%. To calculate Goodwill: Normal Profits = 200,000 Ãâ€" 20/100 =$ 40,000 Super profits = 50,000 − 40,000 = $10,000 Goodwill = 10,000 Ãâ€" 100 / 20 = $50,000 Partial Goodwill Method In the partial goodwill method, goodwill is calculated as the difference between the purchase consideration paid and the acquirers share of the fair value of the net identifiable assets. In partial goodwill method, only the acquirers share of the goodwill is recognized. Goodwill under full goodwill method exceeds goodwill under partial goodwill method by the non-controlling interest share of the goodwill. Partial goodwill method is not allowed under US GAAP but it is allowed as an option under IFRS (besides the full goodwill method). Goodwill under partial goodwill method differs from goodwill under full goodwill method only in situations in which investment by the acquirer is less than 100%. Example Lets follow the same example that we discussed in full goodwill method. Company A acquired 75% shareholding in Company B for $20 million. Book value of net identifiable assets of Company B is $14 million. The fair value of Company Bs asset is the same as their book value except accounts receivables which are impaired by $1 million. Book value of assets is $54 million while book value of liabilities is $40 million. The purchase consideration is the cash paid to acquire 75% ownership and it equals $20 million. Fair value of net identifiable assets is $13 million ($54 million book value minus $1 million on account if impairment in accounts receivable minus liabilities of $40 million). The acquirers share of the net identifiable assets equals 75% of $13 million which equals $9.75 million. Goodwill is hence $20 million minus $9.75 which equals $10.25 million. Company A will pass the following journal entry to record the business combination. Goodwill| $10.25 M| | Assets| $53 M| | Liabilities| | $40 M| Cash| | $20 M| Non-Controlling Interest| | $3.25 M| Non-controlling interest is calculated as 25% of fair value of net identifiable assets. It equals $3.25 ($13 million multiplied by 0.25). It can also be arrived at the balancing figure: (goodwill under full goodwill method + assets acquired − liabilities assumed − cash paid). Total goodwill under full goodwill method was $13.67 and non-controlling interest was $6.67 million. The difference is non-controlling interest in case of partial goodwill is only because in partial goodwill method the non-controlling interest share of goodwill is not recorded which equals $3.42 million (0.25 of ($26.67 minus $13 million)). Weighted average profit method This method of goodwill evaluation can be explained as a modified side of the he average profit method. This method involves the relevant number of weights, i.e. 1, 2, 3, 4 multiples profit of each year so as to find out value product. The total of products is thereafter divided by the total of weights so as to calculate the weighted average profits. Goodwill = Weighted Average Profits x No. of years Purchase Weighted Average Profit = Total of Products of Profits/ Total of Weights EXAMPLE The profit of X Ltd. for the last five years and the corresponding weights are as follows. Calculate the value of goodwill on the basis of 3 years’ purchase of the weighted average profit. Solution: Weighted Average Profit = Rs. 21, 30,000 à · 15 = Rs. 1, 42,000. Value of Goodwill = 3 years’ purchase of weighted average profit: Rs. 1, 42,000 x 3 = Rs. 4, 26,000

Organotin (IV) Compounds: Chemistry, Properties and Uses

Organotin (IV) Compounds: Chemistry, Properties and Uses Introduction 1.1 Tin Element It is undeniably that many research and studies had been done in the field of organotin chemistry for the past half century. Sn which is symbol bared by tin which is called as stannum in Latin. It is placed on group 14 and period 5 in the periodic table with atomic number of 50. It has an electronic configuration of [Kr] 4d10 5s2 5p2. The table 1.1 below show properties of tin (Davies, et al., 2008).The chemical properties was shared similarity with germanium and lead. Moreover, tin form compounds which has +2 and +4 as its oxidation number with +4 has slightly higher stability. Hence, formation of tetrahedral tin atoms occur when four valence electrons involved in the sp3 hybridization. Table 1.1: Tin Properties (Davies, et al., 2008) Based on Tin Chemistry: Fundamentals, Frontiers and Application, it was stated that tin has the stable isotopes of ten and also with the highest number of any element in the periodic table of isotopes. Thus, tin exhibit vary characteristic of the mass spectra. From on the table 1.2 shown below, it appear that both isotopes of 117 and 119 with spin of  ½ are used in the Nuclear Magnetic Resonance (NMR) spectroscopy (Davies, et al., 2008). Table 1.2: Stable isotopes of Tin (Davies, et al., 2008. p. 3) It is found that metallic tin occur in two states which is ÃŽ ±-tin and ÃŽ ²-tin. The ÃŽ ²-tin exists as distorted cubic structure and function as electric conductor. Whereas, ÃŽ ±-tin is formed when ÃŽ ²-tin is converted slowly at temperature below 10 °C. Besides that, ÃŽ ±-tin exits as a diamond structure which have the properties as a semiconductor. The physical appearances of tin is white and possess inertness at ambient temperature. However, tin will only undergo oxidation to SnO2 at 200 °C since it is a malleable post transition metal (Davies, et al., 2008). 1.2 History of Tin Tin has been discovered around 3500 BC and it is known as an element that strengthen copper by forming copper-tin alloy which actually begin as early as Bronze Age civilization. The tin present in surface of Earth is only approximately 2 ppm which is far lesser compared to zinc, copper and lead. The production of tin mainly from mining and smelting (Davies, 2004). In 1849, gives the birth of the first organotin(IV) compound, diethyltin diiodide synthesized by Edward Frankland which ultimately set as a new era in the field of tin chemistry. Frankland basically studies the behavior of the reaction between ethyl iodide and zinc heated in a sealed tube. It was that time found out that the decomposition of iodide of ethyl is affected by tin at the range of temperature between 150 °C to 200 °C (Davies, 2004). Threfore, his research practically set as a seed for further studies and was further stimulated around 1949 when various application of tin was discovered. Truly structural changes of compounds between the solution and solid states plays a crucial role in the organotin(IV) chemistry and its applications. In early studies of the 60s and 70s, Mà ¶ssbauer spectrosocopy was used to determine the sturcture of the complexes. Nevertheless, it is now been dominantly used with X-ray crstallography and 119Sn NMR due to better technology and resolution (Davies, 2004). 1.3 Preparation of Organotin(IV) Carboxylates Organotin(IV) carboxylates’s formula is RnSn(O2CRËÅ  )4-n . The complexes can be produced by reacting organotin(IV) oxide or hyrdroxide with comparable carboxylic acid. (equation 1.1 to1.3) R3SnOH or (R3Sn)2O + RËÅ  COOHà ¯Ã†â€™Ã‚   R3SnOOCRËÅ   + H2O (1.1) R2SnO + 2RËÅ  COOR à ¯Ã†â€™Ã‚   R2Sn(OOCRËÅ  )2 + H2O (1.2) RSn(O)OH + 3RËÅ  COOH à ¯Ã†â€™Ã‚   RSN(OOCRËÅ  )3 (1.3) Esterification reaction is accomplished between organotin(IV) oxides or hydroxides and carboxylic acids by azeotrophic dehydration. The above equations’ reactions will depend on the mixing of different mole ratio of acid and base with appropriate solvent. The side products, water was removed by Dean-Stark apparatus and molecular sieve. Furthermore, organotin(IV) carboxylates can be prepared by reacting organotin(IV) chloride with metal carboxylates. (equation 1.4). Meanwhile, when a tin-carbon cleaved with carboxylic acid, it can also produce organotin(IV) carboxylates or cleaved with mercury(I) or mercury (II), or lead (IV) carboxylate as shown below (Davies, 2004). (equation 1.5-1.6) RnSnCI4-n + 4-nRËÅ  COOM à ¯Ã†â€™Ã‚   RnSn(OOCRËÅ  )4-n + 4-nMCI (1.4) R4Sn + RËÅ  COOHà ¯Ã†â€™Ã‚   R3SnOOCRËÅ   +RH (1.5) R4Sn + RËÅ  COOM à ¯Ã†â€™Ã‚   R3SnOOCRËÅ   +RM (1.6) 1.4Structures of Triorganotin(IV) Complexes Basically the general formula for triorganotin(IV) complexes would be R3SnX and it is widely studied. This is due to the higher biological activity of triorganotin(IV) complexes compared to diorganotin(IV) complexes. The R group highly influence the biocidal activities as it contains three Sn-C whereas their volatility and solubility is affected by the X group (Kizlink, 2001). The toxicity also decreases with a decrease of organic groups bind to the tin atom. However, reviews indicated that X group itself is active biologically and an increased of aqueous solubility will lead to increased of activity (Davies, et al., 2008). Meanwhile, chelation of triorganotin monomer or polymer with a five coordination leads to a decreased of activities (Davies, et al., 2008). 1:1 molar ratio of carboxylic acid and triorganoitn(IV) base are used to prepare triorganotin(IV) complexes (IMTIAZ-UD-DIN and BADSHAH, 2010; Win, 2012). There are two main types of structures possess by triorganotin(IV) complexes which is chain and discrete structures. Figure 1.1 shows frequent occuring stuctures of triorganotin(IV) complexes with different coordination geometries (Hadjikakou and Hadjiliadis, 2009). Figure 1.1: Frequent occurring structures in triorganotin(IV) complexes (A-C) (Hadjikakou and Hadjiliadis, 2009. p. 236) At figure 1.1, complexes A to C falls on the category of discrete structures. It is commonly found that Ar3SnO2CRËÅ   exhibit discrete structures such as triphenyltin carboxylates. Complexes A shows possible dicarboxylate ligand that can form a linear polymer by bridging triorganotin(IV) groups. Complexes B is a structure that closely resemble to trigonal bipyramid containing two equivalent CO bonds with facial alkyl groups whereas complexes C shows tetrahedral geometry with two non-equivalent CO bonds. The axial sites for complexes A to C are all occupied by O-Sn-O electronegative substituents (Davies, et al., 2008). 1.5Tin Application It is undeniably that tin compounds have contributed and played a crucial role in various fields such as its property as an anticancer agent, in vitro anti-bacterial, wood preservatives, pesticides etc (Davies, et al., 2008). The main focus of tin application would be its organotin complexes due to its biologically active compounds in potentially lowering cancerous cells. Therefore, tremendous focus have actually diverted to anti-cancer field though it’s still have a wide applications. Table 1.3Industrial uses of organotin(IV) compounds (Omae, 2002) 1.5.1Agriculture Triorganotin(IV) compounds are proven to be extremely useful in agricultural and industry as they act as fungicides, molluscides, acaricides ,biocides and pesticides based on the research and reviews conducted (Kizlink, 2001; Nath, et al., 2013). For examples, toxicity towards insects and mammals are contributed by trimethyltins whereas Gram-negative bacteria are affected by tri-n-propyltins. In addition, tri-n-butyltin and triphenyltin compounds are effective against fungi. Presence of triorganotins pose as a lethal to mosquitoes and their larvae. Moreover,tributytin chloride act as an strong repellent for rodents in crops. Besides that, snails control is affected by both triphenyltin acetate and triphenyltin chloride as molluscicides. This will help to prevent schistosome infections in human (Piver, 1973). According to Kizlink studies, the presence of n-butyl, phenyl and cyclohexyl groups will greatly increase the biocidal activity (Davies, et al., 2008). Tricyclohexyltin hydroxide and trineophenyltin oxide acts as a acaricides which are used on citrus and vegetable crops though they are not conditioned to resistance environment (Batt, 2006). Whereas triphenyltin(IV) hydroxide and triphenytltin(IV) acetate are used in high value crops when there is potential for the crops to be infected such as early blight, Alternaria solani (GUENTHNER, et al., 2000). Therefore, the common crops used for fungicides are potatoes, pecans etc. With all the advantageous as biocides, ,little did people know that when triorganotin(IV) compunds are capable of adsorbed into the soil. This will eventually lead to contamination of surface water due to runoff (Okoro, et al., 2011). 1.5.2 Anti-cancer Activity In 1965, platinum complexes which is known as cis-diamminedichloroplatinum or cisplatin that characterized anti-proliferative activity has been discovered by Rosenberg (Alama, et al., 2009). Since then, platinum (II) complexes has been used as anti-cancer agent (Lippard and Jamieson, 1999). Regardless of its success, conducted studies has shown that it possess side effects (Langer, et al., 2013). Therefore, a non-platinum metal complexes field has been been prompted to studied with continual investigation of new complexes as antitumor drugs. Besides that, there has been many reviews and studies on organotin carboxylates due to its antitumor potential. Generally, triorganotin(IV) complexes had been widely known to possess superior activity than diorganotin deriavatives (Baul, et al., 2005; Ali, et al., 2011; Yip, et al., 2012). This rules apply to some of the activties and had been recognized as R3SnL > R2SnL2 > RSnL3. Literature had indicated that triphenyltin(IV) complexes have remarkable activty in in vitro antitumor against human mamary tumour (MCF-7) and colon carcinoma (WIDR) (Baul, et al., 2009). It is also reported that the actvity of triphenyltin(IV) complexes are higher than other complexes with p-hydroxybenzoic acids. This is because of the high values of half inhibitory concentration (IC50) lipoxygenase inhibition compared to organitins(IV) and also reference cisplastin. Besides that, the inhibition of lipoxygenase and the activity of anti-proliferative against smooth muscle tumor, a leiomyosarcoma cells are higher for triorganitin(IV) compounds compared to diorganotin(IV) compounds (Nu, Li and Li, 2014). High lipophilic behaviour ,ability to penetrate cell membrane and promotion of binding to biological molecules due to its phenyls group of triorganotin(IV) carboxylates showed high cytotoxic activity further confirms its impressive cytotoxicity in vitro against human lung cell line and human hepatocellular carcinoma cell line (Ma, et al., 2014). Furthermore, spontaneous disproportionation reactions in solution may undergone by triorganotin(IV) derivatives into di- and tetraorganotin(IV) derivatives. In the mean time, lost of alkyl or aryl group may happened in in vivo during interception of aromatase enzyme. Therefore, there is possibility to recognize diorganotin(IV) complexes might be the ultimatum of cytotoxic agent and pharmacokinetic considerations in relation to commonly observed triorganotin(IV) compounds’ high activity (Alama, et al., 2009). The organotin carboxylates can be further studied by exploring the ligand of the carboxylic acid, coordination number of the central tin atoms which play a crucial role in determine factor of the anti-tumor activity or cytotoxicity properties (Hadjikakou and Hadjiliadis, 2009; Ding, et al., 2012; Thorpe, et al., 2013). In conclusion, simultaneous in researching leads to potential in discovery in designing new anticancer drugs which will greatly help in our advancement in the medical field. 1.5.3 Antifouling Exploit of trioganotin(IV) compounds can be used as a biocidal agent in anti-fouling paints for ships. In fact, tri-n-butyltin oxide (TBTO) is the first organotin compound to be discover for its properties. The function of anti-fouling systems is to coat and paint ships that acts as protective layer in order to inhibit attachment of Chlamydomas sp. or acorn barnacles. Shipping industry will face a serious problem if marine fouling occur due to increased surface roughness and resistance in water. Therefore, a consumption of 40% of fuel is needed to maintain the normal speed (Omae, 2003). Furthermore, triorganotin(IV) compounds are resistance towards corrosion on aluminum hulls which is why it is favoured. Besides that the ability of tributyltin oxide to mix with pain solvents as a colorless liquid can be used in many biocidal applications. However, tributyltin oxide is highly soluble in seawater and thus giving a short term protection. Whereas, triphenyltin(IV) fluoride has become a common antifungal paint due to its long life protection from algae and shells (Omae, 2003). Even though both tributyltin oxide and triphenyltin(IV) fluoride made a good antifouling paint, studies had shown that they contribute contamination to the aquatic environment (Hartl, 2012). It was suggested that biocides release is caused by high pressure hosing activities in which the paint particles become attached with the sediments and also leaching (Konstantinou and Albanis, 2004) 1.5.4 Wood preservatives It is undeniable that wood is a precious gift from the mother nature and serves as as a wide applicant in the world. Specific wood species are needed for construction due its superior physical, mechanical and aesthetically pleasing performance (Jusoh, 2012). However, not all wood species are durable for outdoor activities. Therefore, organotin(IV) compounds are set as a wood preservatives such as tributyltin(IV) oxide and tributyltin(IV) naphthenate. Based on Kizlink research in year 2000, triorganotin(IV) compounds are found to inhibit the growth of mycelium from wood-destroying fungi Coniophora puteana, Serpula lacrymans and mould suspensions. It is reported that butyl group in n-alkyi chains contained by triorganotin(IV) compounds such as bis(tributyltin) oxide and tributyltin N, N-diethyldithiocarbamate is highly effective against fungi. On the other hand, inhibitory activity of fungicides of triphenyltin(IV) compounds appear to be lower than tributyltin(IV) compounds. This studies indicated and proven that smaller molecular volume of R3Sn have a better establisment to the site of inhibitory action compared to bigger molecular volume. Whereas in the studies of Jusoh, it was suggested that Alstonia schlaris, Macaranga triloba and Hevea brasiliensis were preserved succesfully by organotin(IV) compounds. This results would be further supported by the binding of tin compounds with the wood cell from the FTIR spectra which serves as a preservations of treatability of the specific wood species. 1.5.5 Poly (vinyl chloride) (PVC) stabilizers The degradation of poly (vinyl chloride) (PVC) or oxygenolysis occur at lower temperature of its processing temperature. Thus, conjugation of double bonds are established and the decomposition will release hydrogen chloride (HCI) which then be reduced by heat stabilizers through absorption (Arkis and Balkose, 2004; Wang, et al., 2014). The stabilizers are composed of mono or di-disubstituted organotin(IV) compounds which usually added to pipes, films and packing materials due to their thermal stability (Nu, Li and Li, 2014). Common PVC stabilizers can be differentiated with their alkyl group of organotins which is methyl, butyl and octyl (Okoro, et al., 2011). Since the toxicity of monoorganotin stabilizers towards mammals are extremely low, they are widely used with an added advantage of low raw material cost. On the other hand, the efficiency of octyltins are lesser due to its lower tin content (Batt, 2006). According to Songwon in 2013 by Tin Intermediates Selection Guide, the examples of organtin(IV) complex used as a heat stabilizers is butyltin(IV) mercaptide, dibutyltin(IV) dilaurate, monobutyltin tris(2-ethylhexanoate) and dioctyltin mercaptide. Tin mercaptides are found to be the most desired due to its high efficiency acting as a weak acid reacting with labile chloride sites on PVC. Besides that, solubility of the stabilizer and lubrication in polymer processing is enhanced by the high molecular weights and ester group in mercaptan ligands (Batt, 2006). 1.6 Other usage of Organotin(IV) compounds Besides organotin(IV) compounds acts as an antibacterial and antifungal agent, it also has mothproofing properties to treated fabrics such as bis(tributyltin) oxide. This is due the advantage of being lacking of color and staining. Staphylococcus aureus, a bacteria found in hospital also can be controlled by chemical bis(tributyltin) oxide (Piver, 1973). Diorganotin(IV) compounds are used as catalysts to in process of forming polyurethane and silicon elastomers (Okoro, et al., 2011). Dibutyltin(IV) compounds such as diibutytin(IV) dilaurate is responsible in controlling tapeworms for poultry such as Raillietina cesticillus. 1.7 Effects of Organotin(IV) compounds Humans are affected by organotins consumption of contaminated food, waters from pipelines of PVC or inhalation from agricultural activities and industry processes. The symptoms includes liver damage, loss of weight and neurological disorder. Birds are affected by their uptake of food in which their body structure, diet and metabolism of butyltin determines the accumulation in their tissues. Tri-n-butyltin oxide will greatly impact the immunological system and hormones activities of the birds. Whereas the entrance of organotins to fishes is through uptake of water from the gills and diet factor. The toxic effects would be on the red blood cells, gills and liver in the presence of tributyltin(IV) compounds(Namiesnik, et al., 2013). Another evidence was proved by studying chronic toxicity of organotin(IV) compounds by observing gastropods as subjects. It was found that gastropods exhibit imposex which can be defined as having male organs such as penis in a female species even with low concentration of tributyltins. This literally means that contamination of organotins greatly affects all biological living species (Omae. 2002) 1.8 Objectives The main objectives of this research is to synthesis (4-amino-3,5-dichlorobenzoato)triphenyltin(IV) from the reaction between 4-amino-3,5-dichlorobenzoic acid with triphenyltin(IV) oxide. The second objective of this research is to study the characterization of the synthesized complexes through determination of melting point, carbon, hydrogen, nitrogen elemental analysis, Fourier Transform Infrared Spectroscopy (FTIR) as KBR dics, 119Sn, 1H and 13C Nuclear Magnetic Spectroscopy (NMR) with the means of quantitatively and qualitatively. The third objective for this study is to determine the structure and coordination geometry of the tin moiety carboxylates. Molar ratio of the reactants, polarity of solvent, temperature of refluxing etc. will contribute to the effects of coordination number and binding mode of the ligand to the tin atom which will be investigated.

Estimating And Pre Contracts Quantity Surveying Construction Essay

Estimating And Pre Contracts Quantity Surveying Construction Essay The most important stage of any project is Estimating and Pre-Contracts Quantity Surveying. Care has to be taken at this stage, to produce a more accurate and realistic cost of the project so that the client is in knowledge of the financial requirement with no major surprises, for successful completion of project within the budget. Construction projects are always out of budget and delayed completion date. The two main reasons are either a wrong assessment of the cost and duration for the completion of the project or the client is being deliberately presented with a reduced budget and a tight schedule for completion of project. However the most common reason is the combination of the cost and time estimates and the latter being used by most consultants / architects to convince the clients to go ahead with the project. The reduced budget and the tight time schedule is sometimes way away from the actual, which is the main reason for the collapse of the client. One of the bitter experience is with the Dubai Government Roads and Transport Authority being provided with a Cost Estimate of about 4.25 billion dollars (15.5 billion dirhams) for the Dubai Metro Rail Project, which went over budget and crossed time limit while crossing 7.67 billion dollars (28 billion dirhams) expenditure with still part of the network stations being incomplete. As per RTA there were four reasons of the increase, first the project was extended by 4.5 km, secondly adding a station with few more kilometres of the rail, thirdly adding two more stations on the Red Line and lastly the changing of the interior of the stations drastically and including footbridges. Also to the fact that in my career of 10 years in Dubai, I have noticed only one project completed within the budget and within the allotted tight time period. The project was executed with good management and proper allocation of resources to achieve the completion within a short period of time. However it is not fair to put the blame on Pre-Contracts procedure deciding the major part of the fate of the construction project. ABSTRACT The PCQS has to submit various documents according to the various stages in Pre-Contracts. The various areas to be considered in the Pre-Contracts Quantity Surveying stage are as following 1) Selection of team. 2) Collection of historical data. 3) Identifying key personals specialised in particular field to co-ordinate. 4) Incorporating inputs from various departments heads. 5) Defining and implementing practically a clear quality check procedure. 6) Following the various steps according to the stage of the document submittal. 7) Team leader to identify and distribute the work to the responsible personnel. 8) Quality Management, especially during the end of the submission date. 9) Preparing a more realistic cost estimate. 10) Back-checking by comparing the Engineers Estimate and the realistic tender opened. 11) Client can make the consultant responsible by asking to provide backups for the quantities and rates. 12) Including feedback and data provided from ongoing projects by Post Contract Quantity Surveyor. 13) Preparing of BOQ for Remaining Works of a contract after the termination of the Main Contractor. 14) Making the Consultant responsible for cost estimates provided to clients, to avoid huge variation. 15) Quantity Surveyors to be fast and accurate in dealing with Notice to Tenderers. To learn good lessons and avoid future loss to the members of the construction industry, some case studies are being provided. ESTIMATION AND PRE-CONTRACTS QUANTITY SURVEYING The Pre-Contracts stage needs a very good Quantity Surveyor having a wide range of experience with skills to manage the calculations with the available software and most importantly the historic data available in the organisation for using it as a base in Estimating. The normal procedure in the pre-contracts estimating is preparing the estimate during the Preliminary Study, Preliminary Design, Final Design and Tender Design. For repetitive or similar projects, for which the organisation has good sound recent historic data, the difference between all the stage estimates shall be very less, provided there is no drastic change in the scope of the work. The Quantity Surveyor shall prepare and keep standard rates derived from historic data and keep as common. It is better that the person preparing the estimates, derives the standard rates himself, so that he is in knowledge of those items which are lumped into some unit rates or for those items whose cost to be separately calculated if possible, or just allow some percentage in the contingencies or any other line item. As the stage progresses the quantities and items becomes well defined and then only applying appropriate unit rates becomes a key factor. But at each and every stage the Quantity Surveyor using any assumption shall keep records for any future justification of all the estimates even until the start of the project. The various stages of Pre-Contracts document submittal with approximate time frame is mentioned below: Stage 1 Preliminary study One page estimate prepared by PCQS to be included by the Project Manager in is study report. Stage 2 Preliminary Design (After approximately one month from stage 1) Volume 1 Tender and Contract Conditions Sample copy from previous project Volume 2 Specifications Sample copy relevant to the project Volume 3 BOQ Sample copy with item description and without quantities, relevant to the project Volume 4 Drawings Relevant to the project, including standard drawings relevant to the project Preliminary Design Cost Estimate One page estimate of the project Stage 3 Final Design Document (After approximately one month from stage 2) Volume 1 Tender and Contract Conditions With all details relevant to the project Volume 2 Specifications Only relevant to this project Volume 3 BOQ Actual items and quantities from drawings of this project Volume 4 Drawings Relevant to the project only Stage 4 Final Design Cost Estimate (On the 7th day from stage 3) Final Design Cost Estimate Detailed cost estimate with quantities from drawings and current market rates. Stage 5 Tender Design Document (After approximately one month from stage 3) Volume 1, 2, 3 4 Tender and Contract Conditions Same as in stage 3 with incorporation of corrections and changes. Stage 6 Notice to Tenderers (After the floating of Tender documents to the bidders and not after 10 days before Tender opening date) It consists of a report stating the changes in all or any of the Volumes and the new pages. Stage 7 Engineers Estimate (On the day of Tender opening date, after all Bid documents are opened and is submitted to the Client separately) It consists of a detailed cost estimate with quantities from drawings and current market rates, after incorporating all NTTs. Stage 8 Tender Analysis (On the 14th day after stage 7) The PCQS has to prepare an analysis report of the bid documents submitted and compare it with Engineers Estimate. Stage 9 Contract Documents (After stage 8 and finalization of the successful bidder to award the contract) The PCQS has to compile all the documents of Volumes 1, 2, 3 4 submitted by the bidder and check if all the NTTs are incorporated and include if any missing. He has to also include any post tender correspondence and changes as agreed. This document is sent to the Contractor for him to check and sign. This signed document is then signed by the Client and thus the Contract is formed. One copy of this signed document goes to the Post Contracts section, with which the responsibility of the PCQS is completed. Below are the various formats used in Pre-Contracts Documents: The software required is very nominal such as MS Word and MS Excel for preparing documents. And for calculating quantities MS Excel is most powerful which can be used along with Autocad, Microstation and Geopak. The Preliminary Study and Preliminary Design BOQ, consists of sample BOQ items with nil quantities as shown below: Figure 1 The Final Design BOQ and Tender Design BOQ consists of actual work items with quantities calculated from drawings as shown below: Figure 2 Preliminary Study and Preliminary Design Cost Estimate format is as given below: Figure 3 Final Design Estimate and Tender Design Estimate is a detailed estimate with work items, quantities and rates, as given below: Figure 4 A sample page of the Tender Analysis is shown below, which compares the rates and amounts quoted by three contractors. It also calculates the minimum, average and maximum rates of all the contractors: Figure 5 The index of the Volume 1 Tender and Contract Conditions is shown below: Figure 6 A sample of the unit rate calculation sheet is shown below: Figure 7 PRACTICAL APPLICATION OF PRE-CONTRACTS QUANTITY SURVEYING The study is fine tuned to Infrastructure projects like Roads and Bridges and using FIDIC contract conditions and CESMM3 method of measurement. The following are important areas to be considered in Pre-Contracts stage. 1) Selection of team depending on the project and client : This is the job of the person in-charge of the QS team to select the particular QSs who shall be able to deliver the required project with accuracy and in time. If the project is more specialised and unique then the key QSs shall have a better engineering background and innovative skills to deal with issues which comes up during the preparation of BOQ and estimate. However some portion of the work shall be similar to routine work, which can be done by other QSs. Thus within the team roles and responsibilities shall be divided as per calibre and capacity of doing the job. The most important aspect is of communication, i.e. each and every person of the team shall be communicated of any changes and share new information received from other departments or client. 2) Collection of historical data from similar kind of projects : The various stages of estimates are Preliminary Study, Preliminary Design, Final Design and Tender Design. The first two stages needs the estimate to be a one page estimate, having most of the items clubbed together to form a single line item like Roadwork, in which the items included are preparation of formation, laying sub-base, road-base, prime coat, asphalt base course, tack coat, asphalt wearing course, road markings, trial trenches, any demolition works, etc. The cost per meter square of roadwork can be calculated by adding the unit rates of all the above items, except for trial trenches and demolition works for which a percentage of around 5% of the unit rates can be applied. The per unit cost of bridges can be worked out by calculating the total cost of a concrete bridge from previous project and then dividing it by the plan area of the bridge giving us the unit rate of bridge per square meter. Thus in the preliminary study and preliminary design stage the major line items ha ve to be identified and their most likely unit rate shall be derived in terms of unit which can be calculated easily from the available drawing. Since the areas of roads and bridges are clear at these two stages, the quantities are defined in area unit. All the rates used in these line items, shall be taken from the recently opened tender and if required apply uplift for inflation on a quarterly basis. 3) Identifying key personals specialised in particular field to co-ordinate during the progress of Bill of Quantities preparation : Depending on the type and nature of the project and the various departments involved like Highway design section, structural design section, traffic study section, steel structure section, landscape section, intelligent transportation section, various service departments, the QS team leader has to co-ordinate with respective section heads. The point of contact person shall be the same throughout the project. Any message or information passed on by sub-ordinates to sub-ordinates of QS section shall be communicated through the responsible section head. Frequent meetings shall be arranged between all the section heads, by the project manager so as to assure proper progress and to nullify any delay by any team being lagging behind which shall effect the project delivery. 4) Incorporating inputs from various departments heads including on-site and off-site : The QS team can refer to the historic data available with their company for usage in the current project. In addition to this, the PCQS also shall co-ordinate with the post-contract QS to get some feedback from the ongoing projects so as to rectify those mistakes committed in previous documents and incorporate in their next submission. This procedure is normally not followed practically as the two sections behave as separate distinct entity. But there shall be a better communication between the pre and post-contract QS and it can be achieved very easily by the head of the QS section with very little effort, enhancing the overall quality of pre-contracts works. 5) Defining and implementing practically a clear quality check procedure before submitting the document to the client : A very important procedure of quality check shall be included in the pre-contracts work, to provide quality documents for the clients. Any document after preparation and before sending it to the client shall undergo quality check by Senior QS or experienced QS in the section. This procedure shall eliminate minor mistakes definitely and also have a check on major items to avoid any blunder in quantity or description of items. It is sure that certainly the quality of the document shall be enhanced even if this procedure is implemented for atleast about 1 to 5 hours, depending on the time available for submission. This procedure of checking can be made effective by making the person sign the document after his checking of the document. This procedure can be followed if the internal audit plan cannot be followed due to time restrictions. However the normal internal audit procedures available with Corporate are good enough for a quality product. 6) Following the various steps according to the stage of the document submittal : Various steps has to be followed according to the stage of the submission, whether preliminary study, preliminary design, final design or tender design. During the preliminary study the pre-contracts QS has to prepare only a one page estimate based on the key layout plan for e.g. Calculate the area of the road and bridges from the plan and then multiply it with the area of the road and bridges from the plan and then multiply it with the derived rates from previous standard projects. And consider percentages for services, landscape works, street lighting works, contingencies, etc. to arrive at the total project cost. In the preliminary design stage the PCQS has to submit a one page cost estimate and a detailed sample BOQ with the quantities as nil. The BOQ items shall be standard items, from previous projects relevant to the current projects. Even the tender and contract conditions is provided same from the previous similar project. In the final design stage, the Volume 1 Tender and Contract Conditions, Volume 3 Bill of Quantities and a detailed cost estimate is submitted. This stage is a more detailed stage and may be entirely different from the preliminary design, based on the changes being incorporated during this stage. The PCQS has to prepare volume 1 incorporating the description of the project, duration of the project, any milestone, any stage handover, the particular conditions of contract, penalties, liquidated damages, conditions for advance payment, performance bond guarantee form, tender bond form and the general conditions of contract. The volumes shall be a detailed BOQ, with no assumed quantities and all the items and quantities shall be derived from the available drawings. In addition to this there shall be a Bill No. 1 for General Items, containing the items for Method Related charges and Time Related charges for the contractor to price, so that he receives the initially invested money early a s mentioned in this Bill. But sometimes contractor uses this Bill to front load these items to get initial profit earlier as he shall put all his profit in the Bill and price less profit in the actual work items. The next submission is the Tender submission which is similar to Final Design submission, with the only difference that any changes in the drawings from Final Design to Tender Design has to be incorporated into the BOQ. Care has to be taken in this document as it shall be provided to the Tenderers for bidding and any mistake at this stage shall be borne by the client and in turn by the Consultant. A real example of a very serious mistake happened by inserting the Quantity as One in the BOQ for costly items, whereas in the drawings there were huge numbers. The contractor being aware of this fact priced high for these particular items and later during the project execution, when the client got aware of this he claimed the excess amount from the consultant as it was a pure mistake of the consultant, by putting the item in the BOQ, but not putting the exact quantity as per drawing. This could have been avoided by having a QC check before floating the document as Tender. The cost estimate known as Engineers Estimate shall be provided on the date of the Tender Opening. In between the Tender submission and the Tender Opening, the consultant can issue a number of Notice to Tenderers to incorporate any changes in drawings or any tender documents. In this process, the PCQS can also rectify his mistakes which were not seen in the Tender Submission. The NTT is of standard form, consisting of serial numbers and the front page summarising the pages to be replaced or added from any of the Tender documents. 7) Team leader to identify anD distribute the work to the responsible personNEL of various departments and within Quantity Surveying department : The team leader of the PCQS has to carefully allocate and distribute responsibility of preparing the Volume 1 and various parts of Volume 3 such as roadwork, bridges, landscape works, services, tunnel works, electromechanical works, etc. accordingly. Also he has to co-ordinate and be aware of instructions and details provided by different section heads for preparation of the BOQ. Any change in any of the service or other section, shall be communicated through the section heads to the team leader and the PCQS doing that part of BOQ. The project manager shall also be aware of all these communications. 8) Quality Management, especially during the end of the submission date, when major design changes occurs : As discussed earlier there shall be a specific quality management plan for the PCQS works for a better quality product to the clients. This can be achieved by conducting a 1 to 5 hour QC check of all the documents prepared before sending it to the client. Criteria of checking each document is to be set out and the document used for quality check shall be stamped and signed duly by the Quality checker QS and the Team leader so as to be responsible for the document. This procedure shall atleast make 90% free of mistakes or blunder in any of the documents. This specially becomes difficult when huge changes in design are done when the submission date is very near and even getting 1 to 2 hours for checking is difficult. But it is suggested to have a quality check even in this tight schedule, when chances of mistakes are more. 9) Preparing a more realistic cost estimate for Tender Opening : After the tender document submission, the cost estimate known as Engineers Estimate is submitted to the client at the tender opening time. Care has to be taken in preparing this estimate for the following reasons, a) there shall not be large variations from the final design estimate, other than the changes in design. b) the estimate shall be reflecting the current market rate, since it is derived from a previously opened tender and hence inflation rate has to be applied. c) The estimate shall be within the range of the offers submitted by the bidders at the tender opening time. d) Justification and hard copy proof shall be kept for those items, for which rates are not available from previous tenders and is derived from basic as there might be major differences when compared with the bidders. Since these proofs might be required to justify these rates at a later stage if the estimate is way out of the range of the lowest bidder. For the fact that certain clients fix the maximum limit of variation of engineers estimate as 15% and if it goes beyond it then the consultant is responsible for that variation. 10) Back-checking by comparing the Engineers Estimate and the realistic tender opened, for future incorporation of any shortcomings : After the opening of all tenders the offers of all the bidders shall be compared with the engineers estimate. This is submitted to the client which is a part of tender analysis report. However the consultant shall also check for items where the engineers rates have large variation from all the bidders and try to avoid this mistake in future estimates, to provide a more realistic estimate to the clients. Normally the bill amount for General Items is considered as a percentage of the cost of work items and ranges from 15% to 30% depending on the class of the contractor and their overheads cost. But sometimes some of the contractors price these bill items less than 10% or even more than 30%, however we have to consider the average percentage from a majority of normal class contractors pricing. 11) CLIENT CAN MAKE THE CONSULTANT RESPONSIBLE BY ASKING TO PROVIDE BACKUPS FOR THE QUANTITIES AND RATES : Another way of achieving quality and accuracy in the BOQ and estimates, is by asking the consultants to provide backup and calculation of each quantity and rate. By checking this client can ensure the reality of the BOQ and the estimates. 12) Including feedback and data provided from ongoing projects by Post Contract Quantity Surveyor to the Pre-Contracts Quantity Surveyor for future contracts in design stage : One of the most important aspects of Quantity Surveying is the co-ordination and exchange of information between the pre-contracts and the post-contracts quantity surveyor. This is not done practically. However this can be done very easily by arranging monthly or bi-weekly meetings among them by their in-charge personnel. This will provide the PCQS the data about the new rates, missing BOQ items, quantity variation, claims due to BOQ, high rates for provisional items, high rates for mis-calculated BOQ quantities, to elaborate BOQ items description, insufficient BOQ description creating ambiguity of the scope of work. The comments and suggestions of the meetings can be used to incorporate in all the future tender documents to get a refined product for the client. This is a way by which the PCQS can assess the application of the documents prepared by them at site and measure the quantum of loss, occurred due to small or negligible mistake done during the pre-contracts period. This woul d also suggest the PCQS to include QC checks relevant to these mistakes in their checklist of quality control. 13) Preparing of BOQ for Remaining Works of a contract after the termination of the Main Contractor, to award the remaining works to a new contractor : This is a very rare case that the main contractor is terminated and the remaining works is awarded to the new contractor. However, if this happens then the PCQS has to be very cautious in preparing the BOQ for the remaining works. The BOQ of the balance works to be prepared by taking the difference between the tender quantity and the actual work done quantity at site. However, care shall be taken to prepare some new items such as manholes and such other works which are partially completed by the main contractor and remaining has to be done by the new contractor. These item quantities shall be accurate if possible to be measured at site and no assumptions shall be made, as if the quantities are less than actual, then the new contractor shall price it more, the excess of which shall be paid by the main contractor, it is not good from an ethic point of view. Any item partially done and unsure of quantity shall not be included in the BOQ. Also to avoid major losses to the main contractor , items of this kind shall not be included in the BOQ, since the new contractor shall price it very high during tender stage, which we cannot control his pricing. However, if these items occur at site and if there is no BOQ item, then a better controlled new rate can be approved by the consultant, minimizing the loss to the main contractor. Items like testing of pipes, duct proving etc. shall not be included in the BOQ as the new contractor shall definitely price it very high than the actual incurred by them. 14) Making the Consultant responsible for cost estimates provided to clients, to avoid huge variation after the opening of the tender : One important stage of the PCQS is to provide the cost estimates to the client. Sometimes the consultant might underestimate the cost of the project to make it look cheaper, so that the client goes ahead with the project and the consultant is free from the responsibility of providing the most economical design for the client. This can be nullified by making the consultant responsible for the cost estimate and impose a fine, if the cost estimate varies more than +15% to -15% of the lowest bidder. Also the fees for the consultant design fees shall be based on the lowest of all bidders including the consultants cost estimate. In this case the client shall also take particular interest and ask justification for the rates being priced for the BOQ items by the consultant. 15) Quantity Surveyors to be fast and accurate in dealing WITH Notice to Tenderers within A short period of time : Notice to Tenderers provides a sort of cover to the mistakes or late design changes for the consultant and the client. Always these are issued within a short span of time in hurry and most probably having a risk of containing mistakes and errors being sent to the tenderers. Since the time is short and a lot of parts such as drawings, specifications or BOQ has to be re-issued there is chances of error. However this shall be avoided by having a rapid and thorough QC check. If it is not possible to do even this check, then the consultant shall request from the client to provide an extension of time, for the tender opening. This would avoid and nullify any future major loss of money or ambiguity during the post-contracts period. Also this is good opportunity for the consultant to rectify any mistakes done by any of their department during the pre-contracts stage in the tender documents. In this notice even the consultant has to send in the answers to the queries raised by the bidders. La ter on during the formation of the contract document, each page and every answer of the query forms an integral part of the contract document in Volume 1 and other Volumes as applicable. Notice to Tenderers, before issuing to the client who in turn issues it to the bidders, shall be authenticated by the responsible heads of department, who is related to the contents of the Notices. The PCQS responsibility is the preparation of Volume 1 and Volume 3 and cost estimates at any stage. After the tender opening, even the preparation of the contract documents has to be done and thoroughly checked by the PCQS. A very systematic procedure shall be followed in preparation of the contract documents. Because, even if in the pre-contracts stage a mistake of the consultant is rectified in the subsequent NTT and that page is not incorporated in the Contract document, then the purpose of NTT is lost and the contract after signing has to be executed with that mistake, giving rise to disputes and claims. Initially the original Tender document has to be taken and then one by one the succeeding Notices shall be applied by the PCQS. He should take responsibility for all the Volumes, because the other department personnel might not remember or not have any documentation to replace the pages as mentioned in the NTT. A important point to be noted is that each and every page issued in each NTT shall become a part of respective Volume. Sometimes or more often there are certain discussions negotiation being held after the Tender opening known as the Post Tender stage. Each correspondence and documents submitted during this post tender stage shall become a part of Volume 1, as it shall be the deciding factor of the contract during a later part of the construction stage. Once the contract document is signed by both parties, ie. The client and the contractor then the contract is formed. At this point of time the responsibility is transferred from Pre-Contracts Quantity Surveyor to Post Contracts Quantity Surveyor. TO LEARN GOOD LESSONS FROM CASE STUDY TO AVOID MISTAKES AND AVOID HUGE LOSSES : Case Study 1 The items for Drainage Manholes were included in the bill, but the quantity take-off from the drawings was not included in the Tender BOQ. The contractor knowing this fact priced it four times high, since the quantity in BOQ was unit and it did not effect the overall tender price. The client became aware of this fact that the actual Manhole quantity is more and the client shall have to pay around 5.48 million dollars (20 million dirhams) more. The client wrote a letter claiming this excess amount from consultant. This mistake happened at the pre-contracts stage, due to non-inclusion of the working of the Drainage bill quantity done by team member into the main BOQ excel file. Conclusion: Teamwork is important and each team member shall ensure that his part of work is included in the main work. Case study 2 Due to lack of time the area of concrete retaining wall was calculated as length multiplied by average height of 3.5m. During the execution of the work, the actual quantity seemed to be three times more than the quantity mentioned in the BOQ. This excess amount was out of the clients budget and he asked a justification from the consultant. This mistake happened since the QS preparing the quantities did not refer the road profile drawings in which, the starting and end point stating the heights of retaining wall were clearly mentioned. Conclusion: To check each and every drawing while calculating quantities, referring to partial drawings shall definitely mislead and create error. Case study 3 Due to non-availability of time between Tender document issuing date and Tender Opening date and also the pressure created from the project manager, major electro-mechanical items were missed from the Tender BOQ. Later on during construction period, lot of variations cropped up and the consultant was responsible for this loss to the client, as the contractor would have priced these with a competitive rate during the tender stage as compared to the present new rate. Conclusion: This mistake happened due to the pressure created by project manager to complete the work in short time. However this could have been avoided by extending the tender period and giving sufficient time to issue a proper well developed NTT. Case study 4 The client asked to submit all the four stage documents of the pre-contracts stages urgently one by one, by

The Importance of Setting in Developing a Theme for Wuthering Heights b

When Emily Bronte wrote Wuthering Heights England was going through a time of great change. It?s past agrarian society was changing and the common man was able to obtain wealth. Setting helps us to further understand the conflict between the natural world and cultured humanity, through the two main houses in text, and the social situation on the English Moors. Wuthering Heights uses this time of social unrest to develop the theme of the natural world in conflict with cultured humanity. An example of the natural world is the house, Wuthering Heights which the text is named after. It is a place of violent emotion inside, and violent weather outside. The narrator, Lockwood describes it through the medium of his diary ?pure bracing ventilation they must have up there.? It is located up on the Yorkshire Moors and away from society, its isolation from the cultured world aides the violence and mistreatment that occurs to its inhabitants. To the reader, the Heights and its inhabitants show the dangers and severe turbulence of the natural world. The Moors, where the Heights is situated shows us the danger and unpredictability of nature. The narrator, Lockwood is caught in a storm ?sky and hills mingled in one bitter whirl of wind and suffocating snow? at the start of the novel and the setting of the moors has a big impact on the story from there hereafter it is a place ?where human beings, like the trees, grow gnarled and dwarfed and distorted by the inclement climate. ? In contrast with the Heights, is the house at Thrushcross Grange which represents cultured humanity. The house is typical of the time, however to Catherine and Heathcliff (from the Heights) the inhabitants seem silly, petted and spoiled. It is described as ?... ...in the novel behaves as though he has seen her ghost himself. When Heathcliff dies, he is found in the bedroom with the window open, raising the possibility that Catherine's ghost entered Wuthering Heights just as Lockwood saw in his dream. At the end of the novel, Nelly Dean reports that various superstitious locals have claimed to see Catherine and Heathcliff's ghosts roaming the moors. Lockwood, however, discounts the idea of "unquiet slumbers for those sleepers in that quiet earth." The reader is also given the impression of the natural worlds ?quiet earth? no longer struggling against the civilised world. Setting helped to develope the theme of nature in conflict with civilisation in the novel Wuthering Heights by Emily Bronte. We are shown both civilisation and nature through setting and the context of the novel helps us to further understand the conflict.

Essay --

Week 3: Discussion 1 – Conceptual System Design Colorado Technical University CS672: Systems Engineering Methods Pooja Kattimani Instructor: Professor John King January 20, 2014 Conceptual System Design 1. In accomplishing needs analysis in response to given deficiency, what type of information you would include? Describe the process that you would use in developing necessary information? Information required to accomplish needs analysis in response to given deficiency is statement of problem presented in specific quantitative and qualitative terms and with enough detail to justify progressing to next step. Problem statement must reflect true customer requirements Information necessary for accomplishing needs analysis is developed using the team approach process. Team approach is involving of customers, consumers, producers, suppliers as appropriate in order to identify the problem and define WHATs first. The objective of team approach process is to establish effective communication between all the parties involved in the team approach process. Among all parties involved in...

Scope of Practice

Scope of Practice according to the free dictionary is the range of responsibility of patients or caseload and practice guidelines that determine the boundaries within which a physician, or other professional, practices. The basic is that these guidelines tell that particular practitioner how far they can go when it comes to medical care and treatment. According to the law in all states, a Medical Assistant must have the supervising doctor, or a licensed practitioner, present, on the floor or in the building before a MA can provide any type of direct care/procedures to a patient (2011). MA is allowed to do whatever they were hired to do. Doctors and nurses often times don’t know how to use their MAs, they main responsibilities are in their job description when they were hired. Each office that an MA may work in could have some different procedures to do. Your job as an MA maybe to administer immunizations for injections, or to file all medical charts when they are completed, whatever your job is, it should be clearly spelled out for you. They must also outline what a MA can not do, such as making any independent medical assessment, triage patients, dispense medication or samples without direct orders, and giving out your own personal medical advice (2011). The employer who usually is the doctor assumes responsibility of the MA and they have to determine each MA’s scope of practice, by determining their skill levels. Most states don’t have laws that specifically address the responsibilities and duties of a Medical Assistant. This doesn’t say that no rules apply to them but since they are an extension of the do0)ctor then they are more than likely to follow the laws of the State Medical Board.

Ice Cream Lab

January 26, 2013 Ice Cream Lab Purpose The purpose of this experiment is to learn and investigate chemical and physical properties of food, such as flavor, texture and consistency while producing ice cream. Materials ? cup pasteurized egg 1 cup of sugar 1 cup whipping cream 2 cups half and half 1 tbsp mint extract ? cup of chocolate chips 1 cup table salt 1 bag of ice 1 whisk 1 measuring cup, 2 cups size 1 large bowl 1 medium bowl 1 empty coffee can Method In a medium bowl, whisk pasteurized egg. When thoroughly mixed, then add half and half, the whipping cream, sugar and mint extract. Mix thoroughly.In a large bowl add a two inch layer of ice, a layer of salt. Place the contents of the medium sized bowl in the coffee can and submerge the can in the ice. Fill in sides evenly with ice and the remaining salt. Spin the coffee can in the ice. In 15 minutes you will be able to feel the mixture hardening on the sides of the can. In one hour the entire mixture should be solidified enough fo r consumption. Results/Summary This was second attempt at this lab. Each time I had two little helpers, aged 11 and 7 in the kitchen that helped measure, mix and assemble. This time we had a can with a lid so they were able to help more this go around.Our mixture came up over the rim of the coffee can and when spinning, some of the mixture leaked out. The mixture was continuously moving this time in a metal can, which I think helped the freezing process happen more quickly. Once again, in the end, the kids liked it but I thought it thawed rather quickly again. I used sugar instead of honey this time and liked the flavor more. I forgot to add the chocolate chips so we sprinkled them on top instead. Always an improvement for the next time. So, if we do this again, next time, I will add the chips before spinning. Questions 1. Saltwater is a homogeneous mixture.A homogenous mixture is defined by our text as a solution with uniform composition throughout the sample. A heterogeneous mixtu re is defined by our text as mixture that does not have uniform composition. (Page 57) 2. The ice cream was a homogeneous mixture and each of the ingredients was uniform throughout. If I would have added the chocolate chips, it would not have been uniform and would have been considered a heterogeneous mixture. 3. The saltwater solution from my large bowl was unsaturated. This time as well, there was no undissolved salt remaining in the bowl and I could have added much more salt to the water.