High Power Continuous Wave Fiber Laser System - Free Essay Example

Sample details Pages: 13 Words: 3964 Downloads: 5 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Introduction of High Power Fiber Laser The optical fiber with very high surface-to-volume ratio and a strong waveguide effect provides the fiber based laser source the potential to generate high power laser beam with high quality. In addition to the capacity of generating raw optical power with high beam quality, the fiber laser system has other appealing features, such as supporting robust and compact system designs, allowing ultrashort pulse operation, offering a board wavelength tunability, and providing high gains. Those features stimulate the research on the high power fiber lasers system, and lay the foundation of novel appealing applications, such as remote material processing, aerospace and defense. Don’t waste time! Our writers will create an original "High Power Continuous Wave Fiber Laser System" essay for you Create order In the past decade, a remarkable increase of the powers produced by fiber lasers with high beam quality has been achieved (see Fig.1). As a result, the high power laser becomes strong counterpart of the solid-state bulk laser, and penetrates rapidly into areas that formerly other lasers were used. Fig. 1. Progress in output power from diffraction-limited and near-diffraction-limited Yb-doped fibers . Literature Review In the early 1960s, the first fiber laser was demonstrated by Snitzer . The doped fiberà ¢Ã¢â€š ¬Ã¢â€ž ¢s potential for high optical gain was revealed by David Payne and co-researchersà ¢Ã¢â€š ¬Ã¢â€ž ¢ working on Neodymium- doped fibers in mid 1980s . In 2009, the high power fiber laser, which based on a specifically silica-host ytterbium-doped fiber-based laser (YDFL), obtained 10 kW output in the single-mode (SM) regime. Although architectures are different, the high-power fiber lasers and amplifiers are mostly archived with rare-earth-doped (RE-doped) double-clad fibers. The double-clad fiber, which was initially demonstrated in 1988, provided the option of cladding pumping, and proved to be one of the key technologies for power scaling. The structure of this double cladding is that the active RE-doped core is surrounded by a much larger à ¢Ã¢â€š ¬Ã…“inner claddingà ¢Ã¢â€š ¬? (see Fig. 2), and are encircled together by out cladding. The pump beam emitted by fiber-coupled high-power diode bars or other kinds of laser diodes is coupled into the inner cladding, and confined within it by an outer cladding. The confined pump beam will be absorbed into the core while it propagates along the fiber. The laser light is generated in the central core, and the laser light can have very good beam quality à ¢Ã¢â€š ¬Ã¢â‚¬Å" even diffraction limited beam. Thereby, by means of double cladding configurations one realized the conversion from low brightness pump to high brightness single-mode fiber laser output. As the spatial and angular pump acceptance [can be expressed as the product of area and the square of the numerical aperture (NA)] for the inner cladding is significantly improved to the core pump, Such conversion is more effective, and close to 5 orders have been demonstrated experimentally. Among high power RE-doped fiber lasers, the YDFL is notable in term of high power. The Ybà ¢Ã¢â€š ¬Ã¢â€ž ¢s broad absorption band extends from 900 to 980 nm (see fig 3), covering high power pump LDà ¢Ã¢â€š ¬Ã¢â€ž ¢s best performance wavelengths, offers a low quantum defect [energy difference between pump and laser photons] for pumping with 9xx nm LD and lasing above 1040nm. This superior property offers the potential for achieving very high power efficiencies and reducing thermal effects. In addition, lasing at wavelength above 1040nm, the Yd ion shows a simple four à ¢Ã¢â€š ¬Ã¢â‚¬Å"level structure, that excludes excited state absorption and also a variety of detrimental quenching processes allowing high doping concentrations, which means high pump absorption per unit length. On the contrary, the small quantum defect also has a usually unwanted consequence: the significant quasi-three-level behavior, especially when lasing at short wavelengths (less then 1040nm), that will cause a high threshold and decrease the power efficiency. Fig. 2. Structure of a double-clad fiber and principle of cladding-pumping The Nd doped laser emitting at 1060 nm is a four-level system, which means a lower laser threshold. Associated with the relatively advanced state of 808 nm diodes for pumping Nd:YAG, this made Nd the choice for high power fiber lasers in early stage. Todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s high power pump diodes in 9 xx nm are sufficiently bright to make threshold unimportant for most quasi-three-level high power fiber lasers. These overcome the obstacle of ytterbiumà ¢Ã¢â€š ¬Ã¢â€ž ¢s higher threshold and raise advantages of a lower quantum defect and higher doping concentration with quench-free. The first single-mode Yb doped fiber laser with output power over 100 W was demonstrated in 1999 , and it illustrated that the advantages of Yb doped double cladding structure can support for further increase in the average power by scaling the size of the optical fiber and the power of pump diode source. Soon after that, the power of cladding pumped YDFL obtained the kilowatt level. Thereafter, by invest igating the large-area core design and fabrication, the single-mode operation in kilowatt level was realized that would not have been possible for Nd doping. Figure 3: Absorption and emission cross sections of ytterbium-doped germanosilicate glass, as used in the cores of ytterbium-doped fibers. Another sophisticated technique which is adopted in all double-clad fiber lasers at 3 kW and above, is tandem-pump [in-band pumping with high-brightness pump sources, such as one or several fiber lasers, or thin disk laser]. The tandem pump makes it possible to pump close to the emission wavelength so that the quantum defect heating will be low resulting in a reduced thermal load. Actually, some advanced solid-state lasers, such as thin disk laser, is well matched with requirements of in-band high brightness pumping source, and 1 KW level output thin disk laser pumped fiber laser have been realized. Nonlinearities are an issue to further increase the CW output power of the fiber laser. The fiber laser considered above such as in Fig. 1 has operated with linewidths in the 1à ¢Ã¢â€š ¬Ã¢â‚¬Å"10 nm range. In such system with cw operating, excepting at the extremely high powers or long delivery fibers, the stimulated Raman scattering (SRS) is a weak effect and is relatively easy to prevent. However, for output power above 10 kW, the Raman gain can become so high (tens of decibels) that a considerable part of the power is transferred to a longer-wavelength Stokes wave, reducing the power in the signal wavelength. There are some applications need single frequency sources which can provide light power with narrower spectral line width, such as coherent beam combination of multiple single frequency fiber sources with high power. This scheme offers a promising method for further power scaling, and consequently this stimulates interest in single-frequency power scaling. For narrow bandwid th, especially at linewidths less than 10 MHz, the SBS is the dominate nonlinearity and the severe obstacle for high power single-frequency fiber sources. The SBS can be suppressed with shorter fiber and larger mode field area, and output power of hundred watts has been reported with such schemes .However, this power is still less comparing with the bulk solid state laser. There are several options for SBS mitigation, including straining the fiber in order to broaden the SBS gain bandwidth, and reducing overlap between the optical and acoustic fields. The highest power high-gain fiber amplifier can archive 1.7KW. It was realized by combination of the modest spectral broadening with phase modulation and the fiber with enlarged effective mode area. The most effective way to mitigate nonlinearities (excluding self-focusing) is to enlarge the effective mode area by optimizing geometry designs and material choices of fiber structure. Unlike the passive power delivery fiber, this task is more challenge for active fiber, as doping-induced refractive index changing, and thermal stability will be issues. A straightforward design approach to maintain pure single-mode operation is to increase the core diameter, with the NA reducing correspondingly. However, the downside is the waveguide effect gets weaker, and consequently light is easier lost from the core when the fiber is bent. More works on fiber designs for addressing these challenges are related to photonic crystal fibers techniques. It is possible to make single mode operation in a multi-mode supported fiber, by building up preferentially amplify, or attenuate for specific mode, while the mixing or coupling between modes should be controlled to minimum. There have been works focu sed on using differential gain by selective RE doping across the core , and differential-bend-loss by controlled bending of the fiber. The leakage channel and chirally coupled core fibers are designed to selectively couple propagation mode to high loss mode. The high order mode but not the fundamental mode is coupled to leaky mode, which will substantially be attenuated. The multifilament core and multicore fiber arrange filaments or cores in a two-dimensional array. There are evanescent-field coupling among cores, and the overall structure can exhibit single-mode guidance with large mode area. Academic Objectives From the aspect of power generation, Investigation of advanced fiber for mitigating nonlinearity will be still the most critical issue in increasing the output power for cw fiber lasers. It has been estimated that the maximum single core output powers of the ytterbium doped fiber laser should be at several tens of kilowatts level based on present technique. However, single-mode operation is not indispensable for lots of high power lasers applications. The single or near single mode operation in the MM fiber which is developed by balancing the mode quality, the achievable power, and the damage threshold of the fiber, can offer possibilities to archive higher output power. In addition to that, as the emission wavelength of well developed thin disk laser is still covered by the Yb ionà ¢Ã¢â€š ¬Ã¢â€ž ¢s absorption band and is more close to the emission band of the Yb ion, the research on novel architecture using thin disk laser to tandem pump the special designed Yb doped fiber laser al so offers the potential to increase output power of fiber laser and develop novel fiber laser with useful function. The proposed research will focus on advanced fiber, especially for the evanescent-field coupled waveguides, also called multi-core fibers (MCF). The main aim is to design and realize novel types of active MCF for increasing the output power of fiber laser with good beam quality, and for suppressing the SBS effect. Besides that, Based on the advanced thin-disk laser, and the novel MCF fiber, the investigation on the novel laser architectures will also be performed. The Outline of the Project According to the above proposed objectives, the research work can be divided to two main phases. The first phase will be focused on fiber design and fabrication, and the expected deliverable is the novel active fiber with improved performance in nonlinearity mitigation and bending resistant. The other phase is about the novel fiber laser architecture, and investigation of the novel tandem pump configuration based on thin-disk laser will be performed. Mathematical Model and Design Strategy The main nonlinearities for cw operating fiber laser is SRS and SBS. Although both of them can be mitigated by the enlarged mode area, the SBS is still too strong for increasing the power of single frequency laser in the LMA fiber. The proposed research aimed to suppress the SBS in the LMA fiber for mitigating both SRS and SBS. According to the previous research, the SBS threshold can be expressed by : (1) The ÃŽÂ ±u is acoustic attenuation coefficient for the acoustic mode of order u, Aeff is the optical effective mode area, G(Ñ ´max) is the SBS effective gain coefficient at the peak frequency, K is the polarization factor. We can see form the equation. Beside the mode area, the SBS can be suppressed by increasing the acoustic loss, reducing the overlap integral, and the SBS effective gain coefficient. The is the normalized overlap integral of the electric and acoustic fields and it can be expressed as : (2) The E0 is the optical field associated with the fundamental mode, and à ?u the field of a longitudinal acoustic eigen-mode of order u. The overlap integral can be changed by modifying the fiber refractive index profile and acoustic velocity profile. The acoustic loss can be changed by glass composition design. As different dopants have different effects on optical and acoustic properties, it is possible to create suitable dopants profile in the core and cladding to reducing the overlap integral or increasing the acoustic loss. Table 1 is some common dopants used for making silica glass based fibers. The profile of the optical and acoustic field can be indicated by optical and acoustic refractive indices. Similar to the optical refractive index, acoustic refractive index is defined as na(r) = VL Silica /VL (r) , where VL(r) is the longitudinal acoustic velocity in the core, and VL Silica is the longitudinal acoustic velocity of pure silica glass. Table 1. Trend of optical and acoustic refractive index change of different dopants in silica GeO2 P2O3 TiO2 B2O3 F2 Al2O3 Optical refractive index à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ à ¢Ã¢â‚¬  Ã¢â‚¬Å" à ¢Ã¢â‚¬  Ã¢â‚¬Å" à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ Acoustic refractive index à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ à ¢Ã¢â‚¬  Ã¢â‚¬Ëœ à ¢Ã¢â‚¬  Ã¢â‚¬Å" One straightforward approach to modify the loss for optical and acoustic field of a fiber structure is created a type of optical guiding and acoustic anti-guides with a dopant material(Fig 4 (a)), such as Al2O3, and it has been demonstrated in . The other approach is to reduce optical and acoustic field overlap, with different dopants in the core (Fig 4 (b)). The resultant optical and acoustic refractive index profiles of above approaches are shown below. (b) Fig. 4. Dopant designs for reducing the overlap of the optical and acoustic fields The strategies shown in fig 4 are based on single core fiber. There are quite a few research works on improving the effective mode field in single core fiber, and it is little room to enlarge the effective mode field areas further without detrimental effect in single core fiber LMA. Recently, multicore fiber based LMA has been investigated as passive delivery fiber , and as active fiber in the novel laser architecture. The supported optical mode field of MCF can be designed by core size and core interval; the profile of the acoustic and optical field can be modified by the distribution of dopants and doping area size; and the loss of the optical and acoustic can be controlled by doping material. Thus, it is worth investigating a novel active MCF supporting a few modes or only single supermode with the reduced overlap between the acoustic and optical field. Optical Index Al Yb Ge F/B Acoustic Index Fig 5 the schematic of the proposed 19 core double cladding fiber A fiber design strategy to suppress the SBS is shown in Fig 5. An optical guide while acts as an acoustic anti-guide in the effective optical field areas of MCF will be fabricated by manipulating dopants in core and cladding, for example as shown in fig 5, by choosing Al2O3 in core and GeO2 in cladding. Because the fields of optical and acoustic are separated, the interaction between the optical and acoustic waves is weaker. Furthermore, the MCF will be designed to support a few modes or only one supermode, that benefits for manipulating refraction index to increase threshold of the SBS in the single mode MCF, as the à ¢Ã‹â€ Ã¢â‚¬  n=neffà ¢Ã‹â€ nclad of single mode MCF is larger than single mode single core fiber(SMF), for example, the index difference à ¢Ã‹â€ Ã¢â‚¬  n=neffà ¢Ã‹â€ nclad is 3.69ÃÆ'—10à ¢Ã‹â€ 4 in the case of the 19-core fiber reported in and only 1.60ÃÆ'—10à ¢Ã‹â€ 4 for the SMF, providing more room of à ¢Ã‹â€ Ã¢â‚¬  n for manipulating dopants. Finally, the reference value of parameters such as the diameter of each core, the core interval, and the doped areas of each core, will be archived by numerical calculation. Numerical Calculation The optical field in the waveguide can be solved by numerical calculation the Maxwell equations. Like the optical field, by numerical calculating the nonlinear acoustic equation, the acoustic field can be obtained. After that the SBS threshold can be calculated with equation (1), (2). From the nonlinear acoustic equation, we can obtain the equation that determines the longitudinal acoustic eigen-modes. The acoustic modes that contribute to the SBS associated with the optical fundamental mode have constant azimuth. Neglecting the damping factor, the radial distribution of such a mode can be expressed as: (3) The ÃŽÂ ©u is the acoustic frequency and the ÃŽÂ ²u is the propagation constant of the acoustic mode, VL(r) is the longitudinal acoustic velocity profile across the fiber. The wave equation for optical field in waveguide is derived from the general Maxwell and can be written as: (4) The EO is the optical field, ko=2p/l is the wave number of the optical field, and no(r) is the refraction index profile across the fiber. The optical mode is efficiently backscattered by the acoustic mode when the phase-match condition, ÃŽÂ ² = 2ÃŽÂ ²u, is fulfilled, where ÃŽÂ ² is the propagation constant of the optical field. The ÃŽÂ ² is determined by the optical wavelength ÃŽÂ », the effective refractive index no,eff, and it can be expressed as: ÃŽÂ ² =kono,eff=2pno,eff/l. Determined by the structure, the acoustic field in the proposed 19 core fiber is confined in the inter cladding, and the acoustic index can affect the confining effect. As the position of inter cladding is fixed, once the doping concentration is chosen, the acoustic field will be determined. The optical field in the MCF is determined by both the doping concentration and the geometry structure of the MCF. It is the geometry structure of the MCF provides the extra room to design the optical field with desired mode. The field of a longitudinal acoustic (à ?u) can be numerical calculated with finite-element method. beside the finite-element method, previous research has indicated the à ?u can be solved by utilizing the solver for optical scalar wave equation after defining a few new terms for acoustic wave. to numerical solve the equations (4), as numerical calculation by the finite element method is still valid when strong coupling exists between the different cores, the mode structure of the optical filed in the MCF is also calculated by finite-element method based on commercial available software such as Fimmwave or Comsol-Multiphysics. After knowing the à ?u and the EO, the can be calculated by taking the à ?u and E0 into equation (2). Finally, taking the into equation (1), the Pth of the designed fiber can be obtained. The theoretical M2 propagation factor can be computed with the method in. For a doping state, different Pth value and mode structures can be achieved for different geometry parameter, such as single core diameter and core interval. Optimizing the geometry parameter is necessary to get the high Pth value with good mode structures. Finally, repeatedly implementing above step for different doping condition, a series of optimized reference parameters can be obtained. The home institute IFSW has equipped the fiber manufacturing facility à ¢Ã¢â€š ¬Ã¢â‚¬Å" consisting of a modified chemical vapor deposition (MCVD) preform production lathe and the new commissioned drawing tower. The prototype of the proposed double-clad MFC fiber will be produced in the IFSW by the stack and draw technique. Investigation on the Laser Architectures The mode field mismatch and high operation power set the obstacles on employing the state of art fiber communication components in the high power laser architecture. Beside that some of critical components for high laser, such Bragg gratings in the LMA cores, large mode area pump coupler or combiner for high power diode are still in the initial stages. Above aspects cause the architecture for the exited high power laser is limited comparing with well developed communication band fiber laser. Most of the previous research on increasing the output power focused on developing the LMA fiber. As the difficulty of increasing the output power by enlarging the mode field is increasing continuously, it is time to consider improve the laser output from other aspect. The high brightness power scalable thin disk laser acting as the in-band pumping source can generate less quantum defect heat than 9ÃÆ'—ÃÆ'—nm laser diode, providing the potential to developing novel or improving existed laser structure by using components which are thermal damage or degradation sensitive. Thus there are rooms to increase the output power or improve the efficiency by developing the laser architecture with thin disk laser and special designed high power components. One of proposed architecture improvements is to replace the butt-coupled HR-mirror in the existed laser with the Bragg grating in the core of the double cladding fiber. Fig 6 (a) the butt-coupling mirror based laser architecture Fig 6 (b) the FBG based laser architecture FBG1,2 reflectors for the laser radiation; FBG3 reflectors for the pump light; The reflection rate of the FBG1 is around 99%, that of FBG2is around 50%. For the butt-coupled mirror based laser architecture (Fig 6 (a)), as the butt-coupled mirror will reflect both the pump light and the laser radiation on a very small area, the energy densities will be extremely high in core and cladding near the conjunct point. To withstand such high power densities, special material substrate such as the sapphire is needed to remove the heat very quickly. Even though, the core power density is still close to the damage threshold of the mirror coating. Furthermore, as the pump wavelength is closed to the laser radiation wavelength, to fabricate the dichroic mirror will be rather difficult. Although the Bragg grating inside the fiber core still has the problem of thermal damage, the damage threshold of FBG will be higher than mirror face. Considerable power increasing is expected for replaying mirror with the Bragg grating. From the aspect of fabrication, the wavelength of the Bragg grating is determined by the mask period and the refraction index of the fiber core, it will be easy to fabricate two FBG with spectrum interval larger than 4nm, which is enough to separate the in band pump light and laser radiation. Finally the FBG also can provide the facility to control the laser wavelength, and the laser output wavelength will be determined by the corresponded reflector. In fig 6 they are FBG1,2. Fig 7 the proposed hybrid laser architecture DMCF: doped multicore double cladding fiber, SMF: single-mode fiber, PMSF: polarization maintained single mode fiber ISO1: polarization dependent optical isolator, Amp: amplifier, DM: dichroic mirror, BS: beam splitter,Li (i = [1; 5]): plus lenses, FBG1: fiber Bragg grating for laser radiation, FBG2: fiber Bragg grating for pump light, PZT: Piezoelectric Ceramics Limited by components, many well developed communication fiber laser techniques such as wavelength tuning and polarization stabilizing cannot be projected to high power fiber laser area directly. A promising method to solve the problem is to develop hybrid architecture which employs a low power single mode fiber feedback loop to control the high power laser. By applying the advanced communication laser techniques in the single mode feedback loop, the high power fiber laser with wavelength tuning and polarization stabilizing can be realized. The proposed hybrid laser architecture with wavelength tuning and polarization stabilizing is shown in fig 7. The thin disk emitted pump light is coupled to the double cladding fiber with a dichroic mirror and a plus lens. The FBG in pump wavelength is employed in the far end of the active fiber. A small part of the emitted beam is reflected and coupled to the feedback loop whereas the most of power is coupled out from the laser cavity. The lens set (L4 to L6) constitutes a free-space imaging system for projecting the far field of the DMCF onto the input face of the SMF. Polarization independent optical isolators and circulator in the feedback loop determined the light traveling direction and eliminated the unwanted reflected light. Furthermore, the polarization independent optical isolator shapes the light to single polarization state, which will be persevered in the feedback loop by polarization maintained fiber. The FBG1 is fixed in a stretch preloaded piezoelectric ceramics, and the reflected wavelength can be tuned slightly by driving the PZT with Bi-directional signal. After passing th e feed pack fiber, the DMCF will amplify the seed laser radiation, and consequently power will be scaled and the polarization can be preserved. The Estimated Time Table Milestones Year 1 Year 2 Year 3 Modelling of the multi core fibre x x x Numerical calculating the parameter of the model x x Fabrication of the multi-core fibre x x Improving the performance of the multi-core fibre x x Improving the performance of the existed architectures x x Investigating the novel laser architectures x x The Bibliography

Organic Compound Names and Formulas Starting with E

This is a list of organic compound names and formulas with names starting with the letter E. Eburnamenine - C19H22N2Ecstasy (MDMA or Methylenedioxymethamphetamine) - C11H15NO2EDTA (Ethylenediamine-N,N,N,N-tetraacetic acid) - C10H16N2O8Eicosane - C20H42Emetan- C25H32N2Encainide - C22H28N2O2Endosulfan - C9H6Cl6O3SEndrin - C12H8Cl6OEosin B - C20H8Br2N2O9Eosin Y - C20H8Br4O5Ephedrine - C10H15NOEpibromohydrin - C3H5BrOEpinephrine (Adrenaline) - C9H13NO3Ergoline - C14H16NErgotaman - C25H33N5OErgotamine - C33H35N5O5Erucic acid - C22H42OErythrinan - C16H21NErythritol - C4H10O4Esarine - C15H21N3O2Estradiol (estrogen) - C18H24O2Estriol (estrogen) - C18H24O3Estrone (estrogen) - C18H22O2Ethacridine lactate - C18H21N3O4Ethanal (Acetaldehyde) - C2H4OEthane - C2H6Ethane (ball and stick) - C2H6ethane (space-filling model) - C2H6Ethanedioic acid (oxalic acid) - C2H2O41,2-Ethanedithiol - C2H6S2Ethaneperoxoic acid - C2H4O3Ethanoic Acid (Acetic Acid) - C2H4O2Ethanol - C2H6OEthanol (space filling model) - C2H6OEthene - C2H4Ethene (ball and stick model) - C2H4Ethenone - C2H2OEthidium bromide - C2 1H20BrN3Ethyl acetate - C4H8O2Ethyl alcohol - C2H6OEthyl aldehyde - C2H4OEthenyl functional group - C2H3-Ethylamine - C2H7NEthyl 4-aminobenzoate (Benzocaine) - C9H11NO2Ethylbenzene - C8H10Ethyl carbamate - C3H7O2Ethyl chloride - C2H5ClEthylene - C2H4Ethylene dichloride (EDC) - C2H4Cl2Ethylene oxide - C2H4OEthyl formate - C3H6O2Ethyl functional group - C2H5Ethylene glycol — C2H6O2Ethyl glyoxylate - C4H6O32-Ethyl-1-hexanol - C8H18OEthyl hydride - C2H6Ethyl hydride (space-filling model) - C2H6ethyl mandelateEthyl 3-oxohexanoate - C8H14O3Ethyl propiolate - C5H6O2ethyne - C2H2Ethynol - C2H2OEtorphine - C25H33NO4Eugenol - C10H12O2

Big Fish Is A Good Character Study - 1474 Words

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God then corrected Jonahâ €™s ways with a real big fish. In a way, it would be like having God beside me in the classroom, it makes life so much easier. With God by my side I would feel no temptation to cheat or take any shortcuts. CheatingRead More The Trickster Essay1363 Words   |  6 Pagesanybody; the inventor of ingenious stratagems is presented as an idiot; the master of magical power is sometimes powerless to extricate himself from quandaries.quot; (p.67 Hynes and Doty). The trickster seems to be a comedy of opposites. For every good aspect of his persona there is an equal and opposite aspect. In religious stories his role is very diverse. He is the breaker if taboos. He provides comic relief to a religious myth. And he will pull off elaborate schemes to teach a moral lesson orRead MoreExegesis: Jonah4151 Words   |  17 Pages OLD TESTAMENT EXEGESIS K. Andersen Old Testament BIB 303 November 28, 2012 Table of Contents Outline†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.2 Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦3 Content Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦3 Nineveh and Jonah’s Decision†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Main Characters†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.†¦8 Jonah’s Rebellion and God’s Grace†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦11 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.12 PracticalApplication†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦.12 Outline 1. Content Analysis: Jonah 1:11-17 2

9 / 11 Inside Job - 977 Words

Holly James Mr. Bergmann Senior English B2 31 March 2015 9/11 Inside Job On September 11, 2001, four different planes were hijacked by terrorists. Two of them headed for the Twin Towers, the other headed for the Pentagon and the other nobody really knows for sure. The two that were headed for the Twin Towers, sadly made it there and crashed into both of them, they collapsed. The one headed toward the Pentagon also made it there. But the other plane didn’t make it to wherever it was supposed to be going, because of some brave passengers trying to take control of the plane and crashing it into a field, sacrificing their selves to save everyone else. (9/11 Mystery: What Was Flight 93 s Target?) Not everyone believes that everything happened quite like that, that it was all done by terrorists. Many people believe that 9/11 was an inside job, ordered by government officials. There is some evidence that this could have been possible. Later in the day, after the attacks had taken place and all the other flights were grounded, there was a s earch of all planes. While searching two of the planes, there were knife like objects found hidden in there. Nobody can be quite sure how the weapons got there, but it is widely believed that they were prepositioned by some accomplices of the 9/11 attack. (What Happened on 9/11?) People also question why the passenger count on the hijacked planes were so extremely low that day. On one of the flights, only 37 out of 182 seats were filled.Show MoreRelatedGovernment Or Controlled Demolition? Essay1219 Words   |  5 PagesGovernment or Controlled Demolition The September 11 attacks were a series of four coordinated terrorist attacks by the Islamic terrorist group al-Qaeda in the United States on the morning of Tuesday, September 11, 2001. They attacked the Twin Towers in New York City. There are different conspiracy theories with the 9/11 attack but the most important conspiracy theory is that the collapse of the twin towers were the result of controlled demolition by the government rather than structural failureRead MoreThe Bombing Of Osama Bin Laden1269 Words   |  6 PagesThe 9-11 tragedies changed the lives of the world and united our Country. The terrorist group that planned the attacks on the United States was al-Qaeda. The leader of al-Qaeda was Osama bin Laden. Osama bin Laden was born in Riyadh, Saudi Arabia, and then he would move to Afghanistan where he would start al-Qaeda. Al- Qaeda planned carefully in the attacks on the Unites States by sending nineteen militants over a period of several years to keep our suspicions down. They also held their meeting allRead MoreSpeech And Debate : Block 4901 Words   |  4 PagesRaise your hand if you agree, two towers fell on 9/11. Now, raise your hand if you believe three towers fell on 9/11. Those of you who are raising your hands now are more informed than the average American. On 9/11, in the late afternoon, a third building, just blocks away from the twin towers, fell. The building was called WTC 7, or building 7. (PHOTO 1) Why do many Americans not know about Building 7? The Building’s collapse was not mentioned in the 9/11 Commission Report. Also, it took nearly sevenRead MoreThe Global Air Transport Industry1515 Words   |  7 Pagesis around half as big as the global chemicals and food and beverage industry. If we was to label air transport as a country, it would rank as 21st in the world, equal to S witzerland and doubling Chile or Singapore. There are 13.4 million indirect jobs in industries supplying the tourism industry are supported by visitors that fly in. These include employment and activities of suppliers to the air transport industry, places like aviation fuel suppliers; construction companies that build airport facilities;Read MoreConspiracy Theories About The 9 / 111227 Words   |  5 PagesConspiracy theories about the 9/11 attacks entered the minds of many Americans as a result of questionable inconsistencies involving several reports from both the investigation and government reports. As a result, groups were formed and documentaries were created. Examples of the documentaries created are Anatomy of a Collapse, 9/11 Commission Report, Loose Change, Pentagon Strike, and The 9/11 Conspiracies: Fact or Fiction. These documentaries include personal testimonies, analysis from both professionalRead MoreThe New Meaning Of Airline Packing1370 Words   |  6 PagesThe New Meaning to Airline Packing Before 9/11 when Americans boarded an airplane, the only worry that crossed their minds could have been hijackers holding the airplane, the crew, and the passengers for some kind of ransom, or something going wrong with the airplane itself. After 9/11, we are now seeing a new kind of hijacker; terrorists who use the airplanes themselves as weapons against the people they hate. They run the airplanes into buildings to kill as many people they can with one attemptRead MoreEvery day millions of people put their trust in those around them. When the passengers boarded the1100 Words   |  5 Pagesthe pilots, and the other passengers. On this devastating day about 3,000 people lost their lives. One of America’s only terrorist attacks on US soil, the attacks on 9/11 affected the United States by killing many people in Manhattan and Washington D.C., sending its economy into deficit, and sparking a war in Afghanistan. On September 11, 2001, the terrorist group al-Qaeda hijacked four airplanes. They intended to use these planes as a bomb to destroy what they considered to be key US targets. ThereRead MoreThe Conflict Of Terrorism During The 9 / 11889 Words   |  4 Pages Question Two At the end of chapter 1 the commission states: â€Å"the conflict did not begin on 9/11†. The 9/11 report gives several examples of how the conflict of terrorism began many years before that tragic day. The Pentagon became worried about the external threat of terrorism as a result of hostages being taken as early as the 1970’s.There were many events looking back that gave America clues that an attack was planned. Hopefully looking at these events will help America plan to prevent futureRead MoreSeptember 11, 2001 : A Tragic Day For Many People1513 Words   |  7 PagesSeptember 11, 2001 was a tragic day for many people. The streets of New York City were in shambles and the country was in chaos. This very day did not last only 24 hours, it expanded into a week of utter destruction. The terrorist’s goal was to overthrow the United States’ government and tear us apart. At first they may have succeeded; but after the worst was over, we became much stronger than we were before. Everyone has their own story of how these days went down and changed their lives, for betterRead More9 / 11 : The Greatest Lie Ever Told976 Words   |  4 PagesIn his article, â€Å"9/11: The Greatest Lie Ever Told,† Matt Everett raises the question of whether the Twin Towers, along with WTC 7, were brought down by pre-planted explosives (141). To support the claim that the attacks on September 11th must have been an â€Å"inside job,† the presence of highly explosive material were found at the sites. Upon reading this article and other material regarding this same argument, I completely agree that the towers were brought down with explosives. The fact that the towers’

Managing Small Business Finance Accounting â€Myassignmenthelp.Com

Question: Discuss About The Managing Small Business Finance Accounting? Answer: Introduction In this module, the key focus is to understand practices, systems and methods of managing finance unit of a small business. The several aspects related to the implementation of financial plan and to monitor financial performance of a small business is discussed. Budgets, source of capital, legal requirements related to the taxation, credit policies, key performance indicators and recording and communicating financial plan are some key aspects discussed in this report to ensure effective implementation and management of financial plan of a small business. The five financial information which are required in order to profitably operate the agency in accordance with business plan are as follows- Personnel Numbers: It is important to consider overall objectives and numbers required to achieve the goals as stated in the business plan. Overhead expenses: Once all the plannings done according to the business plans, then it becomes quite necessary to make an estimation of all the expenses that are associated with the profitably operation of agency. These expenses can be termed as overhead expenses. All non labor expenses required to operate the business are categorized in this category (Business Queensland, 2017). Capital requirement: In addition to the expenses, there is also a need of information which depicts the requirement of capital in order to purchase the essentials of business and to carry out the operations of business smoothly. Revenue: The forecast of sales or revenue are based upon the market conditions and competitor analysis. This financial information is required to find out the profits that can be generated through agency in accordance with its business plan (NAB, 2017). Cost of Goods: The last information which is required for the profitably operations of business is the cost of goods in order to measure the profitability of agency for the cash flow and income statement. The five specialist services which are required to profitably operate the agency are as follows- Financial advisers: The services of financial adviser will help the agency in deriving information about the financial situation of their business and also provide various information regarding investment, succession planning, management of risk and superannuation. Legal experts: The services of legal experts will help the agency in solving a range of issues that arises at different stages in the cycle of business. The services of legal experts will help the agency in choosing business structure according to business plan, licensing and complying with all regulations, protection of rights on intellectual property, drafting of legal documents and resolving in disputes (Barth et. al., 2013). Legal experts also help the agency in decisions regarding insurance and finance. Business bankers Insurance brokers Budget: Budget can be defined as the estimation of possible costs or revenue and expenditure that will be incurred for performing the activities of business for the particular period of time. Points to be covered while preparing a financial budget: Budget depends on two factors that are first, accurate estimation of figures according to goals and objectives and second, variations between the actual budget and projected budget. Overall planning to start a business is depends on the budget estimation, so budget should be based on realistic factors (Palley, 2016). Preparation of budget should be done according to the contingency planning. Below is the financial budget for the year ending 31 March, 2018 of XYZ ltd. which shows the cash flows and profit acquired. Financial Budget for the financial year 2017-18 Agency name: XYZ Ltd. Address: 221 B, Baker Street, Sydney, Australia Period: 1 Year (From April, 2017 to March, 2018) Particulars Quarter 1 Quarter 2 Quarter 3 Quarter 4 Total Cash Flow Estimates Office utility bills: 10000 15000 25000 30000 80000 Office training expenses 15000 18000 20000 25000 78000 Gross staff wages 30000 35000 40000 50000 155000 Gross marketing Costs 20000 25000 15000 20000 80000 Total Cash Outflows 75000 93000 100000 125000 393000 Total Cash Inflows 100000 125000 140000 160000 525000 Net profit acquired 25000 32000 40000 35000 132000 Business Capital: Business capital can be defined as the money invested by the owner of the business for performing its operations. Capital is required for producing goods and services and purchasing assets for the business. Success of any company or agency depends on the easy access to capital formation. So capital formation depends on two sources such as equity capital and debt capital. Equity Capital: It represents the funds invested by the shareholders and investors for the purpose of getting ownership in the company. Debt Capital: It represents the amount of loan and credit taken by the companies which have to be paid in future with interest. To negotiate with creditors it is important to manage working capital requirements and daily performance of the business (Visscher, et al., 2011). Working capital management techniques are helpful in negotiating, securing and managing overall capital of the business. Preparation of Statement of Working capital: Working capital represents the difference between current assets and liabilities of the business. Generally, cash balance, stock, debtors and creditors are included in the working capital statement. Positive balance reflects the better picture of business which is helpful in negotiating with suppliers and creditors. Effective and proper formation of working capital statement facilitates efficient management of capital for future. Effective budgeting techniques and contingency plans: Budget is helpful in maintaining the level of optimum cash required in present as well in future for the business operations. Planning for the new venture needs effective budgeting techniques which give estimation of how much capital is required (Development of Canada, 2017). With the help of projected capital it can be easily find out how much is required from owners fund and how much is from other sources. Efficient contingency plans are required to manage and secure capital for long term. Meaning of Provision for Taxation: Provision for taxation can be defined as the estimation of tax liability on the profit of current year paid by company (Hatten, 2015). Estimated amount of tax can be more or less than actual payment of tax liability. Characteristics of provision for taxation: It can be the short-term source of capital because payment of tax is not at the time when provision for taxation made. It is short term source of finance at zero cost of financing. Sometimes companies estimate excess provision for tax which leads to the mishandling of tax. Strategy for provision for taxation: There are various techniques for adequate provision for taxation: Generally, the ending date of the financial year is not similar as the ending date of the taxation year. So, the companies cannot calculate the exact amount of tax liability. For the purpose of calculating amount of taxation, apply the rate of tax on the amount of profit before tax. The amount of profit before tax is generated by deducting the financial and operating expenses from the gross profit adding other income (Gitman, et al., 2015). It is great advantage for companies to take loan from financial institution to get rebate from taxation. Effective tax planning is helpful in reducing the tax liability for a business. A budget for the company also includes the planned provision which is calculated by the experts in tax planning. Experts will give advice to financial manager to minimize the tax liability and management of financial account. There are various systems that can be implemented in order to maximize cash flow are-Development of credit policy: Credit policy should be developed in order to define the credit limits of every debtor whether new or old. Credit limit of the debtors should be set according to the risk taking capacity of the individual. Credit terms should include length for the payment and the charges applicable for the late payment by debtors. Monitoring and reporting should be there in order to make evaluation of debtors (Barrow et. al., 2012). Assessment of debtor: For maximization of cash flow, debtor assessment should be there in order to make contingencies for the debtors who are in default. The agency can run a check on the debtors in order to make sure that the debtors are trading legitimate business. The Australian Company Number (ACN) can be used in order to determine the name of business and its profitability with the help of credit reporting agency. Credit testimonials can also be used by agency in order to know the relationship with the debtor with other creditors in order to determine the financial condition of the debtor. Management of risk: Risk management is the key to maximize the cash flow of the agency. This will help the agency in maintaining good relationship with the debtors. The accounts department of the agency should monitor changes which are against the debtors report and makes timely communication with the debtor in order to keep the payments and relationship with them accordingly. Risk management helps the agency in allowing contingencies that will benefit in the phase of long term (Tahir and Darton, 2010). A sound credit policy of the agency will avoid time consuming and expensive litigations in order to maximize the cash flow. KPIs (Key Performance Indicators): KPIs are the tools for measuring and comparing the financial performance of a company with competitions in its industry. Key performance indicators are helpful in setting targets and goals in quantifiable terms to monitor the overall performance of the organization (Parmenter, 2015). For the purpose of getting long term success five KPIs are very important for small businesses to measure its performance are as follows: Gross and Net profit Margin: Gross profit margin is helpful in finding out the percentage of revenue over and above the cost of goods sold. It indicates how much revenue business is making for meeting its direct costs and operating expenses. Net profit margin is the indicator of profitability position against all the possible expenses in a financial year. Account Receivables as an indicator: Account receivable ratio is helpful in measuring the debtors position that is how frequently they are making the payments of bills. Account payables as indicator: Account payable ratio is the indicator of how frequently company is making payment to its creditors and showing credit worthiness. Finding liquidity ratios: Current ratio and quick ratios both are indicator of meeting short term liabilities of a business (Bhattacharya, et al., 2014). These are helpful in measuring the short term liquidity position of the business. Finding Leverage ratios: Debt to equity ratio is helpful in finding out how much equity capital a company is having against its long term debt. It measures the long term liquidity position of the company. KPIs which show the financial performance are calculated on the basis of components of balance sheet and income statement. So, financial manager, operation manager and overall staffs are responsible for maintaining the key financial position indicators. In a small business, the proper recording and communication of financial procedure is critical to inform the relevant stakeholder and other parties regarding the expected tasks, ways to perform tasks and delegated persons for each tasks. Financial procedures are set of instructions that help in execution of business plan. The best method to record and communicate the financial procedure is to develop financial procedure manual (Boyd et al., 2014). The key purpose of this manual is to guide the staff for best practice, who are responsible for administering financial activities and to inform the information of financial procedures to the relevant parties. This allows a small business to record the all instruction in form of policy in a systematic manner (Blythe and Zimmerman, 2013). The manual is effective to include all aspects related to the administration of financial aspects of the business. There can be two methods to communicate manual to the staff and other parties including manual and electric. The best way is to use electronic method as it helps to make quick changes in accordance to the any modification in the financial plan. Manual method is too complex and time consuming as in this more paper work is required than electronic method. E-mail, news-letter and official website can be used to communicate the financial procedure manual. It is fastest means to record, update and to change the data related to financial procedure. A gantt chart may also include in the manual to communicate this manual in a pictorial manner with the help of electronic method (Drake and Fabozzi, 2010). Thus, electronic financial procedure manual is best way for small business to record and communicate the financial procedures. A computerised accounting system would be implemented to regulate and monitor financial performance targets on regularly basis. In this system, monthly financial reports would be developed to record financial transactions for determining the expenditures and revenue of a firm overtime. In this system, two financial statements namely profit and loss and balance sheet will also be included in this system. Profit and loss statement helps to report income and expenses of business overtime and to determine the situation of business from profitability perspectives (Baltzan et al., 2015). On the other side, balance sheet facilitates recording of assets, liabilities and net equity for over a specific time period. The accounting system will also include developed financial budgets as it would be enabled to determine the expected expenditure and revenue for a specific period. Through this accounting system, actual performance reported in financial statements would be compared to the budgets for m monitoring and reporting the financial performance targets. For example: the sales budget indicates that expenses over a specific time period would be $45000. This will be compared with the expenses reported in profit and loss statement (Hawawini and Viallet, 2010). Higher actual expenses from the actual expenses will indicate the need of taking required measures for improving revenue. The data related to the monitoring and reporting on financial performance targets will be used to determine the shortage or excess finance in business. For example: in case of determining excess expenditure than expected, more sources of finance will include in the financial plan to avoid the risk of capital shortage and operational disturbance (Kinney and Raiborn, 2010). Financial plan will be changed in accordance to the obtained information from the assessment of financial performance targets with the help of accounting system. In order to monitor marketing and operational strategies, a performance measurement system would be implemented in this agency. This system will include certain metrics to access the efficiency and effectiveness of both marketing and operational strategies. Different matrices will be used to measure marketing and operational performance of this agency. The current status of performance will be reported in accordance to the included matrices and it would be helpful to monitor the performance of implemented strategies (Tinkelman, 2015). The key operational metrics can include customer satisfaction score, employee satisfaction, productivity, cash flow and gross margin. These would be the key matrices to monitor the operational strategy due to their effectiveness in presenting the results in quantifying manner. For example: each customer would be asked to rate the quality of service on which basis the performance management system would present the average customer satisfaction score. Low customer satisfaction score will aware management regarding the improvement in operations (Karadgi, 2014). Similarly, monitoring of other stated metrics will help to determine the employee satisfaction, which plays key role in delivering better operational performance. Similarly, marketing metrics in this system will include number of qualified leads, comments, shared content, time spent on site, queries and others. The report on such performance matrices may help to monitor the performance of marketing strategies in terms of attracting and acquiring customers. Similarly, the queries and comments of the customers will also be monitored on regularly basis to access the satisfaction of customers and to share this report to the operational department of the agency for ensuring required changes in the quality of the offerings (Blythe and Zimmerman, 2013). Financial ratio is a technique to analyze relative magnitude of any two values of financial statements. It is a method to determine relationship between the two financial accounts of business. They key purpose of financial ratio is to evaluate the financial health of a business and to facilitate informed decision making. It facilitates benchmarking in which business processes of a company are compared with the competitors having best practices. Through this, gap in the performance of business processes is determined, which provides insightful financial information about a firms operations and assists in decision-making (Inman, 2014). There four types of financial ratios are used in business such as profitability, liquidity, leverage and efficiency. Each ratio is used to for fulfilling different purposes. Profitability ratios are used to access the ability of business to generate revenue in against to its expenses in a specific time period. Return of assets, profit margin and return on equity are some key profitability ratios. The purpose of this ratio is to enable management to determine areas, which needs improvement to increase business profitability Liquidity ratios mainly includes current and quick ratio and their key purpose is to determine the cash position of a firm and to plan financial resources accordingly (Ward, 2012). Leverage ratios are used to determine the competency of firms capital structure in terms of surviving in long run. Debt to equity ratio is key leverage ratio, which is used to determine the proportion of debt in relative to the equity. Through this, management can take better decisions to make the capital structure more competent. Efficiency ratios are used to access the ability of firm to employ its assets and to manage liabilities. It helps management to determine how efficient is business in terms of employing assets to generate sales (Atrill and McLaney, 2014). Through this information, management takes informed decisions to include strategies for improving the business efficiency and increasing profitability. The current financial ratios are calculated below to state the more favourable or less favourable for the investors: For the first given scenario, the calculation of financial ratio is stated below: Financial Ratio(Current profit/ Current Liabilities) Current profit 450000 Current Liabilities 100000 4.50 Financial ratio for this agency is calculated by dividing current profit with the current liabilities over a specific time period. This helps to determine the profitability of firm in relative to its current liabilities. On the basis of obtained ratio of 4.50 from the calculation, it can be stated that the profitability is 4.5 times higher than the liabilities, which indicates ability of this agency to meet with the liabilities of business (Ord and Fildes, 2012). Due to this, the agency is more favourable for the investors as it shows ability to survive and to offer attractive returns. The calculation of financial ration for the second scenario is depicted below: Financial Ratio(Current profit/ Current Liabilities) Current profit 70000 Current Liabilities 60000 1.17 It can be stated on the basis of above ratio that this agency is less favourable as its profitability is approximately one times higher than the liabilities. This indicates that this firm may face shortage of funds due to high liabilities and low profitability. It may affect the business survival and the returns of investors (Sagner, 2010). Thus, it is determined that agency is less favourable for investment purpose. Variance analysis method is the best method to access the financial plan of business and to determine the variations so that alternative plans can be developed accordingly. It is a qualitative technique in which actual performance of a business is compared to the planned performance. In this, budgets have prepared to benchmark the performance of the agency. The budget serves as means of benchmarks against which the actual performance of the business is compared. It is an effective method to analyze the variance in performance from month to month (Kinney and Raiborn, 2012). The method of variance analysis helps to determine the difference in performance and to interpret the reasons of variance. On the basis of variance results, required changes can be interpreted effectively. For example: sales during a month were $20,000 lower than the budgeted sales of $40,000. The reason of this variance may loss of a customer, which was a frequent buyer. The reason of losing customer may due to the several instances of late reply on consumers queries for sites in the last month (Snedecor, 2012). On this basis, management may add training and development programs for employees to educate them about the skills of communicating the client promptly. This will lead to an increase in the budget allocated to the marketing operations in financial plan. Management may also decide to implement new IT system for managing customers queries and replies more effectively (Tracy, 2011). This will also lead an increase in the budget allocated to the IT department. Conclusion It can be concluded on the basis of above discussion that an effective implementation and management of financial plan in small business requires careful planning of practices, methods and systems as they play a supportive role in bringing success. By using appropriate techniques of financial management such as budgets, KPIs, performance measurement, policies and other a small business can manage finance effectively. References Atrill, P. and McLaney, E. (2014) Accounting and Finance for Non-Specialists. 9th edn. England: Pearson Education Limited. Baltzan, P., Fisher, J. and Lynch, K. (2015) Business-Driven Information Systems. 3rd edn. Australia: McGraw-Hill Education. Barrow, C., Barrow, P. and Brown, R. (2012)The business plan workbook. UK: Kogan Page Publishers. Barth, J.R., Caprio Jr, G. and Levine, R. (2013) Bank Regulation and Supervision in 180 Countries from 1999 to 2011.Journal of Financial Economic Policy,5(2), pp.111-219. Bhattacharya, A., Mohapatra, P., Kumar, V., Dey, P.K., Brady, M., Tiwari, M.K. and Nudurupati, S.S., (2014) Green supply chain performance measurement using fuzzy ANP-based balanced scorecard: a collaborative decision-making approach.Production Planning Control,25(8), pp. 698-714. Blythe, J. and Zimmerman, A.S., (2013). Business-to-business marketing management: a global perspective. : UKCengage Learning EMEA. Boyd, K., Epstein, L., Holtzman, M.P., Kass-Shraibman, F., Loughran, M., Sampath, V.S., Tracy, J.A., Tracy, T.C. and Welytok, J.G. (2014) Accounting All-in-one for Dummies. USA: John Wiley Sons. Business Queensland (2017) Managing debtors. [Online]. Available at: https://www.business.qld.gov.au/running-business/finances-cash-flow/managing-money/managing-debtors (Accessed: 29 August 2017). Development of Canada (2017) How to use a cash flow planner to manage your working capital. [Online]. Available at: https://www.bdc.ca/en/articles-tools/start-buy-business/start-business/pages/managing-working-capital-10-tips.aspx?caId=tabs-5 (Accessed: 28 August 2017). Drake, P. P., and Fabozzi, F. J. (2010) The basics of finance: an introduction to financial markets, business finance, and portfolio management (Vol. 192). USA: John Wiley Sons. Gitman, L.J., Juchau, R. and Flanagan, J., (2015)Principles of managerial finance. AU: Pearson Higher Education. Hatten, T. S., (2015) Small Business Management: Entrepreneurship and Beyond.UK: Cengage Learning. Hawawini, G. and Viallet, C. (2010) Finance for Executives: Managing for Value Creation (4th ed.). USA: Cengage Learning. Horner, D. (2015) Accounting for Non-accountants. UK: Kogan Page Publishers. Inman, M. L. (2014) Cost accounting: stage 2. USA: Butterworth-Heinemann. Karadgi, S., (2014) A Reference Architecture for Real-Time Performance Measurement. Germany: Springer. Kinney, M., and Raiborn, C. (2012) Cost accounting: Foundations and evolutions. USA: Cengage Learning. NAB (2017) How To Write A Business Plan. [Online]. Available at: https://www.nab.com.au/business/small-business/starting-a-business/how-to-write-a-business-plan (Accessed: 29 August 2017). Ord, K. and Fildes, R. (2012) Principles of Business Forecasting. USA: Cengage Learning. Palley, T. (2016) Financialization: The Economics of Finance Capital Domination. Germany: Springer. Parmenter, D., (2015)Key performance indicators: developing, implementing, and using winning KPIs. USA: John Wiley Sons. Sagner, J. (2010) Essentials of Working Capital Management. USA: John Wiley Sons. Snedecor, G.W. (2012) Calculation and Interpretation of Analysis of Variance and Covariance: Division of Industrial Science, Monograph. USA: Literary Licensing, LLC. Tahir, A.C. and Darton, R.C. 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Exercise Problems Essay Example For Students

Exercise Problems Essay Exercise 1 7 problems part l: Answers 1. The temperature contrast between the equator and the Arctic region is greatest in the winter, because the Arctic region is furthest away from the Sun during that time. 2. (a) The one region of the world where the hypothetical isotherm pattern is actually observed is in the Southern Hemisphere, starting at approximately 300 S. (b) The hypothetical pattern is seen here, because the oceanic and atmospheric circulations in this region constantly run from west to east with the West Wind Drift. This drift directly influences the temperatures in this region, and keeps this hypothetical pattern stable. . (a) The influence of cool ocean currents on coastal temperatures is more pronounced in summer. (b) Cool currents deflect isotherms equatorial, whereas warm currents deflect them pollard (Hess, 201 4, p 101). Cool currents produce the greatest isothermal bends in the warm season (Hess, 2014, p 101). A) Comparing the January map with the July map, the one region of the world that exhibits a large annual temperature range is the Eurasian continental mass, (b) Enormous seasonal variations in temperature occur in the interiors of high-latitude continents, and continental areas in general experience such greater ranges than do equivalent oceanic latitudes (Hess, 2014, p 103). (c) One region of the world that exhibits a small annual temperature range is the Southeastern Asian tropics. D) This average temperature fluctuates only slightly from season to season in the tropics, particularly over tropical oceans (Hess, 4, p 103). The areas that are closest to the equator will experience slight temperature ranges annually because they constantly receive the vertical rays of the Sun. Exercise 17 Problems Part II: Answers Starting in the west, point the actual FCC isotherm dips just below the hypothetical position. This could possibly be due to the Alaskan Current pushing cooler water along the coast. Going inland to North America (AN), the temperature slightly raises to 21 co. The highest temperatures also are found over the continents (Hess, 2014, p 102). The further east you go across AN, the actual CHIC isotherm Starts to come down closer to the hypothetical position. Crossing the Atlantic Ocean, the temperature stays consistent and close to the hypothetical position. Once you reach Europe, and continue east, the temperature begins to rise, and that could be again be due to the large land ass and rising altitudes, such as the Himalayas and Mongolia Plateau that can reach temperatures as high as CHIC. Moving west, into eastern Russia and China, temperatures drop off dramatically; back down to ICC as you approach the Eastern Chinese coast, where the cool Sashays Current can impact temperatures. Exercise 17 Problems Part Ill: Answers l. The primary factor that explains the different temperature patterns of SST. Louis and Oakland is altitude. 2. The warmest month tot summer is different in SST. Louis than Oakland is because of altitude, However, one can make a case for land-water contrasts as well. The maritime environment in Oakland takes longer to warm up, and keeps the bay area cooler, longer, 3, SST. Louis has colder winters than Norfolk because of the land-water contrasts. Warm current from the American Southeast directly affects the temperatures in Norfolk. 4. Although both are coastal cities, compared to Oakland, Norfolk has a very continental temperature pattern, because Of the Wind pattern. In Norfolk, most Of the air flows off the North American continent, which has a continental climate. In Oakland, the air masses flow Off the Pacific Ocean, Which has a maritime environment. 5. The primary factor that explains the difference in temperature patterns between Fairbanks and SST. .ube6cf4397a2d7f9f0da0d0f40384a8e0 , .ube6cf4397a2d7f9f0da0d0f40384a8e0 .postImageUrl , .ube6cf4397a2d7f9f0da0d0f40384a8e0 .centered-text-area { min-height: 80px; position: relative; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 , .ube6cf4397a2d7f9f0da0d0f40384a8e0:hover , .ube6cf4397a2d7f9f0da0d0f40384a8e0:visited , .ube6cf4397a2d7f9f0da0d0f40384a8e0:active { border:0!important; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 .clearfix:after { content: ""; display: table; clear: both; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ube6cf4397a2d7f9f0da0d0f40384a8e0:active , .ube6cf4397a2d7f9f0da0d0f40384a8e0:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 .centered-text-area { width: 100%; position: relative ; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ube6cf4397a2d7f9f0da0d0f40384a8e0:hover .ctaButton { background-color: #34495E!important; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ube6cf4397a2d7f9f0da0d0f40384a8e0 .ube6cf4397a2d7f9f0da0d0f40384a8e0-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ube6cf4397a2d7f9f0da0d0f40384a8e0:after { content: ""; display: block; clear: both; } READ: Edna St. Vincent Millay EssayLouis is latitude. 6. The primary factor that explains the difference in temperature patterns between Fairbanks and None is land-water contrasts. 7. Lieu has a smaller annual temperature range than Oakland because it is exposed to the sun regularly, being closer to the equator. Oakland is higher in latitude and is closer to the Sun during summer, and further away during the winter, This causes Oakland to have a larger temperature range than Lieu. 8. The difference in temperature patterns between Lieu and Killable is altitude.