Effects of Three Body Transformed Hamiltonian

Effects of Three Body Transformed Hamiltonian CHAPTER – 6 CONTRIBUTION OF THREE BODY TRANSFORMED HAMILTONIAN () THROUGH FULL CONNECTED TRIPLE EXCITATION COUPLED CLUSTER OPERATORS TO VALENCE IONIZATION POTENTIALS OF F2 AND Cl2 COMPUTED VIA EIP-VUMRCCSDÏ„ SCHEME 6.1 Introduction In this work, the effects of three body transformed Hamiltonian through full connected triples is studied on F2 and Cl2. To see the role of [1] in terms of magnitude, two kinds of computations named scheme–A and scheme–B are done. Scheme – A includes along with the other usual diagrams for EIP-MRCCSDà ¯Ã‚ Ã‚ ´ matrix [1-4]. In scheme–B, the term is totally absent. In this calculations, two chemically interesting and challenging molecules F2, and Cl2 ( because Fluorine atom is most electronegative, and Cl2 contains as many as 34 electrons ) are considered . The basis sets cc-pVDZ and cc-pVTZ (spherical Gaussians) [5] and experimental equilibrium geometry are used in these computations. The basis sets were collected from : http://www.emsl.pnl.gov:2080/forms/basisform.html. Table 6.1 and 6.2 contain all results. 6.2. Results and Discussion Both the molecules are linear and centro-symmetric and hence their point group is D∞h out of which we consider only the largest abelian sub-group D2h. All outer-valence main vertical IPs are presented in Table 6.1. Since independent particle model is valid here, some Koopmans’ configurations appear while going from one basis to another. Naturally, there is same one-to-one correspondence between scheme-A and scheme-B also. For single bonded molecule F2, the contribution of is small. For 2ÃŽ  u state , the differences in the case of cc-pVDZ and cc-pVTZ are 0.026 eV(.600 kcal/mol) and 0.029 eV(0.669 kcal/mol) respectively. For 2ÃŽ  u state of Cl2, the difference (cc-pVDZ) 0.040 eV(0.922 kcal/mol) is significant in view of that we are considering here the correlation dynamics of outer valence electrons. Experimental IPs are presented in the Tables with a view to realizing the reliability of our theoretical results only. Too accurate comparison is not possible here because of the restraint of our starting basis sets. For that, approaching towards basis set saturation as much as possible is necessary. Since scheme-A (as it includes ) gives more accurate IP. From now on or unless otherwise explicitly mentioned, it will be assumed that a theoretical IP value relates to scheme-A only. In the inner valence region, the sizes of the basis sets sometimes influence the IP-profile of the same molecule in higher energy regions considerably. The single bonded F2 molecule is studied first, the IPs of which are presented in Table 6.2. The first 2ÃŽ £g+ satellite of F2 shows that maximum contribution of is by an amount 1.117 eV(25.758 kcal/mol) for cc-pVDZ basis and 0.910 eV(20.985 kcal/mol) for cc-pVTZ basis. The difference (cc-pVTZ) 1.117 eV(25.758 kcal/mol) for 2ÃŽ £g+ is significant. In 2ÃŽ  u state, the maximum contributions are 0.773 eV(17.826 kcal/mol) for cc-pVDZ basis and 0.911 eV(21.001 kcal/mol) for cc-pVTZ basis respectively. In 2ÃŽ £u+ state, the contributions are 0.256 eV(5.903 kcal/mol) for cc-pVDZ basis and 0.267 eV(6.157 kcal/mol) for cc-pVTZ basis. Other satellites do not have the basis-to-basis correspondence. However, scheme-A to scheme-B correspondence is retained, which is based on the dominant configurations with expansion co-efficient à ¯Ã‚ Ã‚ ¾ 0 .3 or more. The next test case is Cl2 molecule, the IPs of which are presented in Table 6.2. The first 2ÃŽ £g+ satellite of Cl2 shows that maximum contribution of is by an amount 0.223 eV(5.142 kcal/mol) for cc-pVDZ basis and 1.305 eV(30.094 kcal/mol) for cc-pVTZ basis, respectively. In 2ÃŽ  u state, the contribution is 0.167 eV(3.851 kcal/mol) for cc-pVDZ basis. In 2ÃŽ £u+ state, the maximum contribution is 1.269 eV(29.263 kcal/mol) for cc-pVDZ basis, no such value for cc-pVTZ basis is found. The IPs onwards are arranged on the basis of dominant configurations. If dominant configurations differ from basis-to-basis substantially, they are put in different rows in the tables. Thus, some IP values which appear in case of cc-pVDZ may not appear at all in case of cc-pVTZ, and vice versa. Similarly, an IP for a basis appearing in scheme-A may be absent in scheme-B, and vice versa. While in the first case it is due to basis-set effect, in the second case it is due to . If for an IP, scheme-A to scheme-B correspondence is observed, only then it is possible to make a comment on the amount by which the IP has been shifted to what extent in scheme-B relative to Scheme-A. In other words, a quantitative picture of the effect of can be made. For quite a few IPs, the contributions of are significant. The values mentioned in parenthesis are relative intensities along with IPs. Molecule States Configurations Basis :cc-pVDZ Basis: cc-pVTZ Expt Scheme-A Scheme-B à ¢Ã¢â€š ¬Ã…’Ãâ€"â‚ ¬DiffÃâ€"â‚ ¬(eV) Scheme-A Scheme-B Ãâ€"â‚ ¬Diffà ¢Ã¢â€š ¬Ã…’à ¢Ã¢â€š ¬Ã…’à ¢Ã¢â€š ¬Ã…’Ãâ€"â‚ ¬ (eV) F2 2ÃŽ  g 1Ï€g -1 15.124 (0.933) 15.136 (0.932) 0.012 15.415 (0.928) 15.429 (0.927) 0.014 15.87a 15.70b 2ÃŽ  u 1Ï€u -1 18.190 (0.873) 18.216 (0.867) 0.026 18.492 (0.874) 18.521 (0.869) 0.029 18.8a 18.4b 2ÃŽ £+g 3ÏÆ'g -1 20.671 (0.956) 20.652 (0.954) 0.019 20.926 (0.948) 20.908 (0.947) 0.018 21.1a Cl2 2ÃŽ  g 2Ï€g -1 11.138 (0.954) 11.136 (0.954) 0.002 11.318 (0.948) 11.315 (0.948) 0.003 11.49b 2ÃŽ  u 2Ï€u -1 14.037 (0.059) 13.997 (0.916) 0.040 14.162 (0.911) 14.160 (0.911) 0.002 14.0b 2ÃŽ £+g 5ÏÆ'g -1 15.687 (0.952) 17.467 (0.018) 17.446 (0.018) 0.021 15.806 (0.942) 15.792 (0.942) 19.698 (0.008) 0.014 15.8b Table 6.1 : Contribution of the diagrams for three-body transformed Hamiltonian of 3h2p-3h2p block of EIP-MRCCSDÏ„ matrix (Fig.3.3, Chap. 3 ) to vertical ionization potentials ( in eV) of outer valence region (relative intensities have been put in the parentheses ) 1 eV = 23 .06035 kcal/mol aRef.[6] bRef.[7] Table 6.2 : Contribution of the diagrams for three-body transformed Hamiltonian of 3h2p-3h2p block of EIP-MRCCSDÏ„ matrix (Fig.3.3, Chap. 3) to inner valence main and satellite vertical ionization potentials ( in eV) of F2 and Cl2 Mol States Basis : cc-pVDZ Basis : cc-pVTZ Expt. Scheme-A Scheme- B à Ã¢â‚¬   Diff à Ã¢â‚¬   Scheme- A Scheme- B I Diff I F2 2ÃŽ £+g 29.680(0.016) 40.785(0.043) 42.672(0.436) 50.701(0.056) 54.836(0.101) 28.863(0.015) 40.835(0.015) 42.653(0.047) 50.600(0.060) 53.719(0.056) 0.817 0.050 0.019 0.101 1.117 41.916(0.659) 42.800(0.157) 42.889(0.048) 50.482(0.190) 41.961(0.617) 42.910(0.149) 42.385(0.059) 50.367(0.032) 0.045 0.910 0.404 0.115 41.75c 2ÃŽ  u 24.524(0.028) 32.416(0.065) 33.151(0.014) 33.671(0.021) 45.999(0.011) 51.633(0.015) 24.461(0.032) 31.643(0.050) 44.431(0.020) 50.239(0.020) 0.063 0.773 25.014(0.026) 32.936(0.039) 24.940(0.029) 32.025(0.052) 0.074 0.911 2ÃŽ  g 41.063(0.021) 42.117(0.013) 47.846(0.022) 40.314(0.067) 0.251 42.491(0.011) 48.659(0.013) 40.691(0.047) 2ÃŽ £+u 29.110(0.015) 29.203(0.040) 32.669(0.017) 37.491(0.675) 28.857(0.012) 32.413(0.017) 37.480(0.743) 0.253 0.256 0.011 29.690(0.030) 29.762(0.038) 33.195(0.022) 29.432(0.039) 32.928(0.023) 37.289(0.667) 0.330 0.267 37.47c cRef.[8] Table 6.2 continued Mol States Basis : cc-pVDZ Basis : cc-pVTZ Expt. Scheme-A Scheme- B à Ã¢â‚¬   Diff à Ã¢â‚¬   Scheme- A Scheme- B I Diff I Cl2 2ÃŽ £+g 22.222(0.027) 25.085(0.013) 28.214(0.650) 29.962(0.020) 37.302(0.038) 22.137(0.026) 25.041(0.012) 28.202(0.635) 29.739(0.029) 37.237(0.038) 0.085 0.044 0.012 0.223 0.065 22.443(0.034) 26.423(0.019) 26.655(0.073) 27.479(0.164) 29.939(0.032) 34.358(0.021) 22.356(0.033) 26.637(0.019) 26.684(0.059) 27.477(0.152) 31.244(0.048) 35.660(0.004) 35.631(0.048) 0.087 0.214 0.029 0.002 1.305 2ÃŽ  u 23.119(0.083) 22.974(0.059) 31.017(0.017) 22.967(0.059) 27.466(0.002) 29.075(0.002) 29.514(0.003) 30.663(0.002) 31.000(0.018) 31.258(0.009) 0.007 0.017 2ÃŽ  g 25.579(0.029) 25.412(0.023) 0.167 22.607(0.002) 25.606(0.015) 31.139(0.002) 33.351(0.014) 33.470(0.012) 34.804(0.010) 25.534(0.011) 26.019(0.006) 31.076(0.002) 33.308(0.008) 33.404(0.011) 34.099(0.003) 34.804(0.003) 34.844(0.011) 36.413(0.007) 37.059(0.002) 37.728(0.002) 38.080(0.002) 38.619(0.001) 48.004(0.001) 48.067(0.001) 0.072 0.063 0.043 0.066 0.040 2ÃŽ £+u 22.258(0.297) 24.399(0.279) 26.268(0.185) 38.132(0.025) 41.469(0.025) 22.222(0.275) 24.339(0.289) 26.220(0.184) 38.082(0.023) 40.200(0.018) 0.036 0.000 0.048 0.050 1.269 22.404(0.424) 24.413(0.111) 26.214(0.071) 31.646(0.033) 34.124(0.021) 36.911(0.042) 37.325(0.013) 22.376(0.341) 24.413(0.274) 31.587(0.032) 34.076(0.022) 34.454(0.029) 36.803(0.045) 38.207(0.027) 0.028 0.000 0.059 0.048 0.108 6.3 Conclusion The present calculations show that for F2 and Cl2, the above-said effect sometimes is considerably high and may even be more than 21 kcal/mol (F2 : cc-pVTZ) and 29 kcal/mol (Cl2 : cc-pVDZ) which are much presumably due to high electronegativity of F and Cl atoms. This suggests that inclusion of is essential in high accuracy EIP-VUMRCC IP calculations. References [1] K. Adhikari, S. Chattopadhyay, R. K. Nath, B. K. De, D. Sinha, Chem. Phys. Lett.  474 (2009) 199. [2] S. Chattopadhyay, A. Mitra, D. Jana, P. Ghosh and D. Sinha, Chem. Phys. Lett. 361  (2002) 298. [3] S. Chattopadhyay, A. Mitra and D. Sinha, J. Chem. Phys. 125 (2006) 244111. [4] K. Adhikari, S. Chattopadhyaya, B. K. De, A. Sharma, R. K. Nath, D. Sinha, J. Comp.  Chem. 34 (2013) 1291. [5] EMSL Basis Set Library (www.emsl.pnl.gov/forms/basisform.html). [6] G. Bieri, A. Schemelzer, L. Ã…sbrink and M. Jonsson, Chem. Phys. 49 (1980) 213. [7] A. B. cornfored, D. C. Frost, C. A. McDowell, J. L. Ragle, and I. A. Stenhouse, J.  Chem. Phys. 54 (1971) 2651. [8] P. Weightman, T. D. Thomas and D. R. Jennison, J. Chem. Phys. 78 (1983) 1652. 1

Australia Essay -- essays research papers

The name of Australia comes from the Latin word Australis, which means southern. Since it lies entirely in the southern hemisphere, Australia is most commonly referred to as â€Å"down under†. Australia, being a country, is also a continent. In land area it’s the sixth largest for a country and the smallest continent.Australia is a very dry, thinly populated country. Very few coastal areas receive enough rainfall to support a large population. The largest group of Australian people live in two large cities, Sydney and Melbourne. The vast interior is mainly desert or grassland and there are very few settlements. As a whole, the country has a density of six people per square mile.The down under is famous for vast wide-open spaces, bright sunshine, bikini-clad beauties, enormous numbers of sheep and cattle, and unusual wildlife. Kangaroos, Koalas, platypuses, and wombats are a few of the erotic animals that live here.Australia was originally settled by Great Britain as a prison colony in the late 1700’s, so now most Australian people are of British ancestry. The immigrants brought all the customs too, such as driving on the left side of the road and their favorite warm drink, tea. They also speak English as the official language with their own Australian terms.CLIMATEThe northern third of the Australian continent lies in the tropics and is warm or hot year round. The rest of the country lies south of the tropics and has warm summers and mild cool winters. The rainfall is seasonal in Australia.In the wet season, heavy downpours and violent storms cause floods. But the droughts that plague the nation are far more serious than any flood. Just about every section of Australia has a drought in the dry season. These droughts cause severe water shortages and cause the need for dramatic conservation laws as well as droughts there is also brush fires.Rivers in Australia are one of its most vital resources. They supply the cities and towns with the much-needed water. They also supply the farms with irrigation water. Though the rivers are dry most of the year, dams and reservoirs keep water during the dry season.Australia can basically be split into 3 parts-the eastern highlands, central lowlands, and the western plateau.The highlands consist mainly of high plateaus and broken-in places by hills, low mountain ridges, and gorges. Grasses or forest cover most of the plate... ... all of their traditions but were excluded from society until 1967 when the Australian Constitution was changed so Aborigines got to vote and to have service benefits.GREAT BARRIER REEFAlong the northwest coast of Australia lies the Great Barrier Reef, the largest group of reefs in the world. This chain consists of about 2,500 reefs. In all, the reefs are also many small islands that extend for about 1,200 miles. It lies around 10 to 100 miles from the Australian coasts.Coral reefs are limestone formations that lie under the sea or just above the surface. The Great Barrier Reef is made up of a coral of dead hardened animals call polyps, which are attached to the reef. The diameter of the polyps is about 1 to 12 inches. The polyps are extremely colorful, just as all the sea animals that live there.The Great Barrier Reef supports about 400 species of polyps, about 1,500 species of fish and several kinds of birds. Giant clams, sea turtles, and crabs also live in the reef. The warm waters around the reef and the sheer beauty attract swimmers, skin divers and tourists from all over the world.Australia is truly a magnificently beautiful place with many different climates and cultures.

Business Managing financial resources and decisions Essay

Introduction Mrs. Jessica Bell wants to setup her own company which will provide accounting and consultancy solutions. She has collected other necessary information and other aspects are also easily available to her. The name of the company is JAC SOLUTIONS. The company needs $800000 to bear the cost of establishment, working capital and seed capital. She already has 200000 pounds and needs to get 600000 pounds through sources of long term and short term finance. We need to analyze different sources of finances that can eb taken to consideration for bearing the cost of working capital, seed capital and establishment costs. We also need to determine the implications and related advantages and disadvantages of the sources of finance. Apart from this, Mrs. Jessica Bell wants to purchase a property of 350000 pounds for the business purpose and for this she is considering a long term loan for 12 years and a mortgage of 25 years. She has 70000 pounds for initial deposit for the property. Now we need to calculate and analyze that which one will better option for her for buying the property. Apart from this she needs to understand the meaning and importance of financial planning and the information that are needed about a business by the investors and shareholders. We also need to describe the different types of budgets and the importance of budget analysis in decision making process. we will also analyze the financial statements of a profit making organisation. Question P1 Four sources of finances that are available to JAC SOLUTIONS She can consider some sources of finances as discussed below- Venture capital Venture capital funds support growing firms during their inception stages and before they are going for initial public offerings of shares. Firm will get venture capital as a form of equity capital. It represents a highly risky investment in the hope of earning higher return in future. It typically invests into equity or quasi equity instruments in financial market which will be able to share the risk and profit of the investee firm. Venture capitalist not only invests in the new company but also guides the firm actively in taking major decisions. Financial burden of the assisted firm tends to be low. Venture capitalist normally close it position by liquidating the investment from the assisted firm after 7 years. (Chandra, 2011, p.436). Bank Loan Personal or commercial loans from banks and financial institutions are one of the most popular forms of financing. It includes long term and short term loans. Long term loans are useful to finance fixed assets and large expenses like buildings, property and machinery. Short term loans are having duration of one year or less. These are mainly helpful for to pay day to day business expenses like payroll, inventory or any urgent requirements. Private Equity Private equity has become an integral part of the financial services industry in the world in last two decades for funding in small new business. Private equity companies are those which have their own pools of capital invested by different institutions or high net worth individuals and run by such managers who have deep knowledge in financial market linked to the performance of the funds. Private equity companies have their own set of written agreements upon which they judge the investee companies. They also participate in board meetings and can take managerial decisions (Chandra, 2011, p.437). Small Business Administration SBA helps to facilitate loan for a new business venture through a third party lender. It provides various types of financial assistance for the business which are effective and are designed to meet key needs. It includes debt financing, bonds, equity financing. In case of debt financing, SBA does not provide loans directly to the business. But it sets the guidelines for the requirement and then it is lent by lenders, micro lending institutions etc. guarantee of the loan is given by the SBA. Thus a SBA loan is similar to a commercial loan for a business (SBA, 2013). Question P2 Implications of Venture Capital Venture capital is one of the important sources of finance. If an entrepreneur decides toi take the help0 to raise finance for his/her business then he/she may go to the venture capitalists. In this case, the entrepreneur needs not to worry about the finance, the venture capital organisation will look after it but the venture capital firm will also take part in the managerial decisions of the organisation. Advantages and disadvantages of sources of Finance Pros and Cons of Venture Capital Financing The main advantage of venture capital financing is the venture capitalists gamble on the new company. If the new succeeds they earn high rate of return but if the new idea fails then they absorb their losses. If the business fails the new firm won’t have any burden on them. Beside this venture capital also help to grow business quickly. As the venture capitalists have a share in the new business, thus it’s also their interest to improve the network of the business with rich investors who might become more profitable for the business (Cetindamar, 2003, pp. 29-30). There are also some disadvantages of venture capital financing. Venture capitalist owns a large portion of stake in the new company. Although the new company need not to repay the money of the investors but it has some limitations. Venture capitalist invests his money in exchange of shares of the company. This reduces the number of shares in the hand of the founder of the company. Implications of Bank Loan Bank loan can be taken to generate additional finance for the organisation. The implications of bank loan are that it can be arranged against some securities and the borrower needs to pay a fixed rate of interest. The bank will not interfere in any of the managerial decisions. Pros and Cons of Bank Loans The advantages of bank loan are that bank loans are cheap than equity financing and incase of bank loans the bank does not interfere in the managerial decisions of the company. The disadvantage of is that it carries interest which should be refund with the principle amount in a specific duration of time. If the company is unable to repay it within stipulated time period then the bank can overtake the assets of the company which may leads to bankruptcy. Implications of Private Equity The implications of private equity are quite similar with the implications of venture capital. The implications of private equity are that this helps to get additional finance and take the responsibilities of the business and help to take appropriate decisions. Pros and Cons of Private Equity The main importance of private equity investment is that it involves introducing a new partner to the business that will share the responsibilities of the business and help in the managerial decisions. It also helps the business to raise equity at higher price and private equity firms also the help the new company by bringing additional skills and new business networks that will be more profitable for the new company (Benjamin, 2000, p.27). Private equity firm also has some kind of limitations. The promoter of the new company is accountable to the private equity firm for any kind of major decisions. Implications of SBA The implications of SBA are that it helps to get third party loan like bank loans easily. Pros and Cons of SBA The main important advantage of an SBA is that if the company treats the SBA loan properly then its chance of getting bank loan gets easy. It also has some disadvantages like it doesn’t invest directly in the new business. Question P3 Sources of finances for buying the property Mrs. Bell wants to a buy a property of 350000 pounds and she has 70000 pounds in her hand for initial deposit which is 20% of the property. Thus she needs to get funding for 280000 pounds. Long term loan Long term loans are useful for buying property and these are for generally more than 12 months. In this case Mrs. Bell wants to take a long term loan of 280000 pounds for 12 years. In UK the current rate of interest is near about 6% for long term loans (Money.co.uk, 2014). Mortgage Mortgage is a debt instrument which is secured by a specific real estate property and the borrower of the mortgage is bound to pay back the principle with interest rate within a time period. It is used to buy large amount of real estate. In UK the current rate of mortgage is 6% and here the duration of mortgage will be 25 years. Question P4 Borrowed Amount 280000 280000 Total Interest Payment 336000 700000 Total repayment 616000 980000 Total month 144 300 Monthly installment  £ 4,278  £ 3,267 The cost of the long term loan will be 4,278 pounds per month and total interest will paid of 336000 pounds. The cost of the mortgage will be 3,267 pounds per month. Total interest will be 700000 pounds. Thus we can see that the monthly interest of long term loan is higher than the mortgage payment but we should consider that in case of mortgage payment we need to pay more amount of total interest along with the principle amount than the long term loan. But for a starting business it will be better to pay less  monthly installment because it is not sure about how money it will be able to earn in the beginning. Thus mortgage payment method should be chosen as the interest payment will be less. Question P5 Financial planning can be defined as calculating about expected expenses and revenues for the coming financial year. Financial planning is necessary for a business organization to conduct the business activity in a smooth way. Importance Financial planning is important because it states about the probable necessary income and expenditures which will help to earn profit for the business organization. Financial planning includes budgeting method in which managers prepare a budget about upcoming income and expenses that the company has to taken care of. It helps us to set up a sales target and goals for production process. Cash budget states about the future cash receipts and payments for a specific period. It typically takes into account a period in the nearest future. The cash budget helps the business to decide when revenues will be sufficient to cover expenditures and when the organization will need to look for outside financing. It is done monthly to look after the liquidity position of the company. Thus if cash budget has surplus amount of cash then it can be said that the company is well going by fulfilling the revenue target within the budgeted expenditures. Question P6 Financial statements provide financial information to the investors and creditors regarding financial performance of the company. Analysis of financial statements helps the managers to make decisions by understanding the financial condition of the company (Wild, 2006, pp.12-15). For instance, the creditors and banks (capital providers) are generally interested in the safety and profitability of their investment. The balance sheet of the company gives them an idea about where their money was invested by providing detailed information about the assets of company. Shareholders’ equity shown in the balance sheet is important for making decision making because it shows the changes in various equity components including retained earnings. The total net-worth of the company is the sum of retained earnings and shareholders’ equity. Growth in shareholders’ equity by increasing retained  earnings implies accumulated investment returns (Swart, 2004, pp.300-302). Question P7 If the shareholders of this business choose to include debt capital to finance this project then it is very important for the business to have healthy financial statements. Since debt capital is a fixed obligation that requires regular repayment of interest along with principal. The business will have to pay regular interest on outstanding capital even if it incurs losses and has to liquidate assets. If the business is not able to earn more than its cost of capital then the net-worth of the investors will turn negative and business will be a failure. The most important impact of sources of finance on financial statements arises from sale of assets and loan. The impact of loan on financial statements include reduction in net profit due to servicing of interest rate liability; higher provisions for doubtful debts; and increase in liabilities along with increase in assets where funds were employed. The sale of asset helps organizations to realize cash immediately. This strategy is gener ally employed when the organization is unable to generate sufficient cash from core operations. Question P8 Sales budget- It is constructed to estimate the future sales and it can be broken into currency and units. It is used to set a target for sales goals for the company. Production budget- It estimates the number of uni8ts of output which should be produced to meet the sales target. It also states about various costs that are involved in the manufacturing process. Material budget Material budget is constructed after calculating the production requirements after preparing the production budget. It includes cost and amount of raw materials that is needed to conduct the production. Labour budget It is used to calculate the labor hours which will be needed to produce the required amount of output. Cash Budget It is an expectation of future cash receipts and consumptions for a specific  time period. It typically takes into account a period in the nearest future. The cash budget helps the business to decide when revenues will be sufficient to cover expenditures and when the organization will need to look for outside financing. Master budget The master budget is a one-year budget arranging record for the firm incorporating all different budgets. It matches with the financial year of the firm and may be broken down into quarters and, further, into months. On the off chance that the firm plans for the master budget to make continuous record, moving from year to year, then ordinarily a month is added to the end of the budget to encourage arranging. This is also known as continuous budgeting. How budget analysis is useful to make appropriate decision Budget Analysis is very much helpful in making appropriate decisions. Budget helps the organization to decide about the necessary cost and sales target to fulfill. With the help of a budget, management can take proper decisions about the performance of the employees in meeting the target. Budget also helps to determine the efficiency of the managers in fulfilling the target work (The Times 100, 2014). Here we can take example of cash budget. Cash budget is very much necessary as it makes us understand about the situation of cash flow in the company. It is constructed by deducting all the expenses from the sources of cash income. It is done monthly to look after the liquidity position of the company. Thus if cash budget has surplus amount of cash then it can be said that the company is well going by fulfilling the sales goal within limited expenditures. Question P11 All profit making organization conducts some transactions everyday which has to be recorded in respective accounts so as to ascertain and reflect the true position of financial resources. Here we have taken the example of Tesco as the profit making Organization to describe the main financial statements (see appendix). The income statement of Tesco shows the total revenue of 64826 million pounds. It has gross profit of 4584 million pounds and operating income of 3074 million pounds. The company has earned 124 million pounds as net profit for the financial year 2013. From the balance  sheet of the company we can see that the total current asset is 13096 million pounds and total current liabilities are 18985 million pounds. The total asset is 50129 million pounds. The total liabilities and equity is 50129 pounds (Bloomberg, 2014). The Profit and Loss account provides information regarding total revenues, cost of sales, and gross profit. The gross profit is amount of money generated by the firm from direct sale of goods and services to customers which takes into account the direct cost of production (like cost of raw materials, labors, overheads, etc.). It also provides administrative and operating expenses and profit. The net profit for the period is shown in the reserves and surplus section of balance sheet. Without the P&L account it will not be possible for organizations to analyze true position of business on particular date. The balance sheet reflects the true financial position of firm by showing the total assets, liabilities and equity capital of the promoters. The assets and liabilities are also classified according to time period (long-term or short-term). Long-term or fixed assets include land, machinery, furniture, etc. and long-term liabilities include term loans, debentures, etc.; short-term assets are cash, bills receivables, inventory, etc. The assets are financial resources owned by profit making firm whereas liabilities are resources owed by firm to internal and external stakeholders. The total assets should always be equal to total liabilities and owners’ equity capital. This is because liabilities are sources of fund and assets are application of funds implying that theoretically they should be equal (Gallagher and Andrew, 2007, pp.62-68). Conclusion From the above study we can see that there are different types of sources of finances available to Mrs. Bell like venture capital, private equity, bank loan and small business administration. Depending upon the implications and the related advantages and disadvantages she probably choose bank loan as the source of her necessary finance. We have also seen the meaning and importance of financial planning and how information related to financial statements are helpful to the investors, shareholders and employees of the organisation. Apart from this, cash budget is also very much essential for managers to take important decision regarding the current position of the company. Thus from the above study it can be concluded that to take any  important decision in an organisation we need to analyze each and every aspect of the organisation and the financial position of the organisation. References Chandra. P., 2011. Financial Management. India: Tata McGraw-Hill Education. SBA, 2013, What SBA Offers to Help Small Businesses Grow. [online]. Available at: http://www.sba.gov/content/what-sba-offers-help-small-businesses-grow. [Accessed on: March 31, 2014]. Cetindamar, D., 2003. The Growth of Venture Capital: A Cross-cultural Comparison. USA: Greenwood Publishing Group. Benjamin, G., 2000. Angel Financing: How to Find and Invest in Private Equity. USA: John Wiley & Sons. Gallagher, T. J. and Andrew, J. D., 2007. Financial Management: Principles and Practice. 4. United States: Pearson Education, Inc. Swart, N., 2004. Personal Financial Management. 2. New Delhi: Juta and Company Ltd. Wild, J. J., 2006. Financial Statement Analysis. 9. New Delhi: Tata McGraw-Hill Publishing Company Limited. The Times 100., 2014. Budgeting and cash flow. [Online]. Available at: http://businesscasestudies.co.uk/business-theory/finance/budgeting-and-cash-flow.html#axzz2xXcthI5I. [Accessed on: March 31, 2 014]. Money.co.uk., 2014. Compare Secured Loans. [Online]. Available at: http://www.money.co.uk/loans/secured-loans.htm. [Accessed on: March 31, 2014]. Bloomberg., 2014. Tesco Plc (TSCO:London Stock Exchange). [Online]. Available at: http://investing.businessweek.com/research/stocks/financials/financials.asp?ticker=TSCO:LN. [Accessed on:4/5/2014]. Bibliography Landstrom, E., 2012. Handbook of Research on Venture Capital. UK: Edward Elgar Publishing. Chandra. P., 2009. Projects 7/E. India: Tata McGraw-Hill Education. Brigham, E., 2013. Financial Management: Theory & Practice. Cengage Learning Cendrowski, H., et al., 2012. Private Equity: History, Governance, and Operations. New Jersey: John Wiley & Sons. Bartzokas, A., 2004. Financial Systems, Corporate Investment in Innovation. and Venture Capital. UK: Edward Elgar Publishing. Metrick, A., 2011. Venture Capital and the Finance of Innovation. USA: John Wiley and Sons.

Mockingjay Reflection Essay

Brainwashing, or hijacking, is the biggest scientific ethical issue in Suzanne Collin’s Mockingjay. The main character, Peeta, is brainwashed by the Capitol after he is abducted from a mishap in the 75 hunger games. The Rebellion rescued him sometime after that and when he saw and attempted to strangle Katniss they knew something was wrong. The Rebels discovered that the Capitol had been using genetically engineered animals, tracker jackers, to poison Peeta and control his mind to make him hate and try to kill Katniss. The Capitol used the poison to alter Peeta’s memories involving Katniss and turn him against the girl he has been in love with his whole life. The Rebellion took action and started trying to hijack him back using a similar method. Peeta never returned to the way he used to be exactly for a long time, the brainwashing had lasting effects on him. In the end both sides of the war used a form of brainwashing to get Peeta to act the way they wanted. Brainwashing has been tried many times in experiments by many agencies including the CIA based on different drugs and methods. The tests were never very successful but as science progresses there is a possibility that brainwashing could become a reality. Mockingjay portrays that the brainwashing was done by altering the memories of the affected. It was based with a genetically engineered poison that acted as a hallucinogen which allowed the capitol to tamper with the memories that the patient was recalling. This method made the brainwashed person act exactly as intended because their memory was altered. Using a similar method governments could use this is a multitude of ways, good and bad. The ethics involved with the practice of brainwashing would be very hard to justify, completely changing the way a person thinks and acts isn’t ethical. The main idea behind brainwashing is harmless enough, it can be as simple as getting everyone to agree with you all the time. Maybe even making everyone think you accomplished a feat no one thought was possible. More seriously, it could even make people completely turn their back on a lifelong friend. Brainwashing is harmless until it gets taken out of control ith a bad motive behind it. For example, controlling a president to run their country into the ground and create civil war could be considered unethical. I think that because of how uncontrollable the human race is, working on a way to brainwash people is undoubtedly unethical. There is some usefulness to the practice of brainwashing but it would be almost impossible to not let it get into the wrong hands. It could be used to get information out of spies and would force security to be tighter. It would also be useful to rehabilitate convicted felons to help them get their life back on track. Also, it could help addicts to help get over their addiction and move on in life. I think the topic of weather to use it or not would be a big debate in countries. Brainwashing can be helpful but also harmful to those involved and the question of the ethics of it is up for debate, but personally I think it is an unethical practice because of how uncontrollable humans can be.

Leni Riefenstahl Hsc Question Response Essay Example

Leni Riefenstahl Hsc Question Response Essay Example Leni Riefenstahl Hsc Question Response Essay Leni Riefenstahl Hsc Question Response Essay Describe the life of the personality you have studied. (10 Marks) From the very beginning, Leni Riefenstahl was a strong willed, determined and dedicated person. Her life was very complicated and interesting and can be described through many key events. These key events include her childhood, de-nazification and her various careers as a dancer, actress, film director/maker and photographer. Leni Riefenstahl was born in Berlin, 1902, in a strict family. She became very close with her mother Bertha, but her relationship with her father Alfred, was often strained. Throughout her teen years, Leni became a great skater, gymnast and swimmer due to her artistic talent. Following her childhood, Leni Riefenstahl became a brilliant dancer in the 1920s, during the time of the Weimar Republic. There was a free attmosphere at this time where many oppurtinities were available. Leni used this time wisely and took advantage of the careers she was intereted in. Also, her great, physical body (cult of the body) promoted her dancing career. She was an expressionistic dancer who was open to experimentation and improvisation. However, due to a knee injury during her career, she was unable to continue and left dancing for good. On her way to the doctors after her knee injury, Riefenstahl happened to see a poster of the film Mountain of Destiny, directed by Arnold Fanck. She was immediately interested and went to watch the film instead of repairing her knee. Her enthusiasm and strength of will led her to becoming an actress after seeing some of Fancks films. She began her career as an actress during the late 1920s/early 1930s. Her dedication and determination led her to achieving her goal and she starred in her first film The Holy Mountain. During these times Berg Films (Mountain Films) were very common and popular and thus, many of the films Leni starred in were Berg Films. As her acting career progressed, the director Fanck, became very ill and sick. He was unable to work anymore and due to Lenis strong will and disciplined mind, Fanck allowed her to continue directing. She completed irecting The Holy Mountain whilst starring in the film at the same time and soon, she began directing her own films. The Blue Light was the first film that Leni fully directed and was quite successful as it won many awards. Also, Lenis zeal and determination in the film attracted Hitlers attention. Hitler then asked her to film many of his speeches and rally films. She accepted and directed Victory of Faith, which was seen as a success to the Nazis. Hitler then asked her to film Triumph of the Will. She bowed to the innevitable and directed the film. Leni was the only female film director in the film industry as all other directors were men, making the men very jealous of her. Also, she had an advantage in film directing due to the forced migration of the Jews out of Germany by Hitler (most of the film directors were Jews). As well as a film director, Leni Riefenstahl also became a film editor, financer, writer, producer and film maker. She was known as a Film Auteur (all-round film maker) and the first woman in Germany to become one. An example is a documentary on the Berlin Olympics titled Olympia. It won many of awards due to Lenis supreme talent . During World War II, Leni was working on a Berg film titled Tiefland. However, when the war had ended, she was arrested by the Allies and production of the film stopped. She was accused of being a Nazi due to the close relationship with Hitler and the Nazis, so she was put on a de-nazification program where many tribunals were held to see if she was a Nazi. After many months, Leni was considered de-nazified, however, she found that she could not continue in film directing. Prior to her de-nazification, Leni undertook photography and recorded images of the Nuba people in Sudan. She then proceeded in underwater photography in her early 70s and continued into her 90s. Leni Riefenstahl died at the age of 101 in 2003 and was seen to many people, particularly women, as a feminist pioneer. In conclusion, the key events of Leni Riefenstahls life, such as her childhood, de-nazification and her various careers as a dancer, actress, film director/maker and photographer, as well as her stong will and determination, can be used to describe her life.

Video Games Violence essays

Video Games Violence essays Nearly all teenagers play video games. A 2008 study conducted by Pew Internet and American Life Project showed that 97% of teenagers ages from twelve to seventeen years old play computer, web, and portable or game console games. Cheryl K. Olsons main point in her article, Its Perverse, but its Also Pretended, is that there is not enough evidence or research that shows violent video games can cause childrens psychological or neurological harm to make them more aggressive to others. She goes on to argue that many people assume that video game violence is bad for children, even though they have never played any video games and therefore they might not be that educated on the subject. Olson also points out even though teenage boys may be more interested in violent video games; there is no evidence that shows a connection to violent behavior in real life. I disagree with Cheryl K. Olsons claim that there is not enough evidence on how violent video games can affect a childs psychological or neurological harm to make them more aggressive to others. Recent research shows teenagers who play violent video games over a number of years become more aggressive towards others; not only can it make teens more aggressive, but it can also generate negative affects in a teens life, and individuals who argue that video game violence has no affect on a childs life tend to have fewer credentials than the opposing side. Teenagers who have been playing violent video games for several years tend to react more aggressively to accidental provocations. According to a newspaper article from the Daily Mail, Violent Video Games Make Teenagers More Aggressive Towards Other People. A long term study done by the Brock University in Canada, suggests that long term players of violent video game tend to react more aggressively to accidental provocations. The study involved one thousand four hun...

A Tongue-Twisting Language Arts Lesson Plan

A Tongue-Twisting Language Arts Lesson Plan Peter Piper Picked a Peck of Pickled Peppers! She Sells Seashells by the Seashore! Toy Boat! Toy Boat! Toy Boat! Try saying these words several times quickly and youll see why tongue twisters can be a totally terrific part of your Language Arts curriculum. Not only are they silly, but these funny phrases focus on phonics, parts of speech, oral language, alliteration, reading, writing, and more. First, pique the childrens interest by introducing them to some of the more well-known tongue twisters. Challenge the children to say each phrase five times fast. Toy Boat is a great one because it sounds easy, but its actually quite difficult to repeat it fast. Try it yourself and see! Next, read a tongue-twisting book such as Twimericks, Dr. Seuss Oh Say Can You Say?, or Worlds Toughest Tongue Twisters. The kids will love watching you struggle through the tongue-tickling phrases from these books. You will probably have to stop every so often to give the kids a chance to practice the twisters. Its simply too irresistible to them if they have to wait. After the book, introduce the concept of alliteration. If you teach students in second grade or older, they will probably be able to handle this big word. In fact, it is a third grade academic standard in my district that all students know alliteration and begin to apply it in their writing. Alliteration simply means the repetition of the beginning sound in two or more words together. Younger students can build on the letter decoding skills included in tongue twisters by reading phonics poems in books such as the Phonics Through Poetry series. These poems are a little different than traditional tongue twisters, but they are a fun way to practice certain beginning sounds, rhymes, digraphs, and more. You may also want to discuss what makes these sentences and phrases so difficult to pronounce quickly. To build in writing practice, the students will have a blast building their own tongue twisters. To start, you can have the kids make four columns on their papers: one for adjectives, one for nouns, one for verbs, and one for other parts of speech. To determine the letter for their twisters, I usually just have them pick one of their initials. This gives them a little bit of free choice, but also ensures that you dont get 20 twisters of the same letter. After the children brainstorm approximately 10-15 words for each column that begin with their chosen letters, they can start putting together their twisters. I stipulate that they have to write complete sentences, not simple phrases. My students got so carried away that many of them asked if they could make more than one. I even had one child who made 12! To culminate the tongue twisting lesson, I have the kids write one twister on the bottom of a page and illustrate it above. These make a great project to post on a bulletin board because the children will love reading each others sentences and trying to say them five times fast. Give this tongue-twisting lesson a try and its sure to become one of your favorite lessons to teach each year. Yes, its a little silly and full of giggles, but at the end of the day, the kids really will have gained valuable language arts skills.