Wednesday, December 25, 2019

Mao Zedong Analysis - 1294 Words

In Oct 01, 1949, Mao Zedong published to the world about the creation of the Peoples Republic of China (â€Å" Mao Zedong proclaim Peoples Republic of China., †¦) Mao was the great contributor to united China, brought China out of the oppression of foreign country. From the Opium Wars in between the nineteenth century, Mao Zedong never stopped follow his goal by opened many campaign, and movement that help to develop the modernization of China. Mao was judge about his wrong policies conducted to make the Great Chinese Famine happened between 1959 to 1961 by the campaign of the Anti Right Campaign, the Great Leap Forward happened in 1958 to 1959. Those events were contributed to make the Great Chinese Famine happened, and†¦show more content†¦The adoration of Chinese because the strength of awareness generation spreaded outside of China, and make this country lost many chances to develop the economy. Firstly, China and Maos Party got support well by the Russian as know n as Soviet Union but this relationship started to rift and it ended before the Culture Revolution starts (citation ). After the failures of the Great Leap Forward, it made thirty million people starved, and it was the Great Famine in the humanity, it caused Mao became the puppet instead of holding â€Å"real power. Before the sense of losing political position, Mao reacted to start the Culture Revolution in 1966. By this way, Mao did not using the â€Å"high-class system of the Communism, he directly control the youth boy under 20 years, created the Red Guards to institute the separate court. The Cultural Revolution’s consequences was the Red Guards destroyed most of the Chinese Cultural Heritage. The Red Guards during Maos presidency was maltreat, and imprison many of the ex- communists and intellectuals. At the same time, it created many economic and social chaos at most countryside. A million people was killed during this period. Many Maos supporters assumed that because of Mao, China ended the Century of Humiliation out of the West countries and became the strongest country, economic and social in China get developed and developing. They composed that the percentages of illiteracy was eightyShow MoreRelatedSimilarities And Differences Between Bianco And Mao Zedong1549 Words   |  7 Pagessurprise and debated topic due to historians access to available resources to find and analyze the complete story for why the country went socialist. Two of the biggest leading historians of Chinese politics at the time included Lucien Bianco and Mao Zedong. Mao Zedong lived from 1893 to 1976 in which a part of his life was spent under the rule of a Feudalist system before reforming the country into a red state. Lucien Bianco was born in 1930 and most of his life still consists of living under a communistRead More Womens Freedom during Chinas Revolutionary Period Essay1360 Words   |  6 Pagesparty†¦ordered women me mbers to support the civil war with the Guomindang† (HH 237). Hughes and Hughes also comment that â€Å"women active[ly] participat[ed] in revolutionary movements† (HH 232). Although these statements are quite valid, they lack any analysis of the actual dynamics between the revolutionary parties and women’s interests as stated above. Furthermore, whenever tension developed between gender groups, the men were most often appeased rather than the women. For example, as a resultRead MoreUnderstanding The Relationship Between Zhou Enlai And Mao Zedong1630 Words   |  7 PagesUnderstanding the relationship between Zhou Enlai and Mao Zedong is critical in determining Zhou’s true motives for providing sanctuary to the victims of the Cultural Revolution. The mystery of Zhou and Mao’s relationship is not that of Mao’s sadism, which has been exposed by numerous writers, but Zhou’s submission. Their relationship, and Zhou’s role in Communist China, and therefore the Cultural Revolution is questioned by few historians other than Gao Wenqian, Andrew Nathan, and Jonathan SpenceRead MoreLeasership of Mao Zedong3279 Words   |  14 PagesLeadership of Mao Zedong RXE Chen Qianqian 3011521 November 4, 2010 Content Abstract †¦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 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‚¬ ¦4 Biography Family †¦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‚¬ ¦5 Education – Self-study†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 Revolutionary road Into the party’s central power†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦6 Conquest Kuomintang†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 Rebuild China†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 LeadershipRead MoreThe Cultural Revolution And Reign Of Mao Zedong969 Words   |  4 PagesThis was China under the Cultural Revolution and reign of Mao Zedong. During this era, a person with traditional political or religious views struggled incredibly. Mao Zedong attacked traditional Chinese culture and â€Å"launched what became known as the Cultural Revolution in order to reassert his authority over the Chinese government. Believing that current Communist leaders were taking the party, and China itself, in the wrong direction, Mao called on the nation’s youth to purge the ‘impure’ elementsRead MoreExamine the Conditions That Led to the Rise of a Single-Party State Under Mao Zedong.1513 Words   |  7 PagesEXAMINE THE CONDITIONS THAT LED TO THE RISE OF A SINGLE-PARTY STATE UNDER MAO ZEDONG. â€Å"In October 1949 Mao Zedong proclaimed the establishment of the People’s Republic of China† (IB Packet, 60). This date marked the official beginning of the CCP’s (Chinese Communist Party) rule under a single party rule. However, one question remains: what exactly were the prominent conditions that led to this rise of the CCP under Mao Zedong? Although one could easily isolate several specific variables that aidedRead MoreThe Relationship Between Ccp And Cpsu3961 Words   |  16 Pages1960s to explore the causes of Sino-Soviet split. In Soviet 20th Party Congress, Khrushchev’s de-Stalinization provided communistic countries a new possibility to develop socialism. Mao Zedong considered it as a chance to develop China and surpass capitalistic countries in a short time. Therefore, Mao Zedong launched the Great Leap Forward movement, which aimed to catch up with capitalistic countries such as United Kingdom and United States, as well as surpass Soviet Union to become the leaderRead MoreEconomics And The International System2303 Words   |  10 PagesRunning head: CHINA: WHERE IT’S BEEN AND WHERE IT’S GOING 1 China’s Economy: Where it’s been, and where it’s going An Analysis and Literature Review Norwich University Author Note This paper was prepared for GD530 Economics and the International System, taught by Professor Snow CHINA: WHERE IT’S BEEN AND WHERE IT’S GOING 2 Abstract The purpose of this essay is to show how the economy of China has, and is changingRead MoreThe Great Leap Forward : A Communist Party Of China1322 Words   |  6 Pagesyear 1958, the People’s Republic of China was looking to be on the cusp of modernization. With the Communist Party of China (CPC) coming to power in 1949 and the nation ripe for communist organization similar to that of the Soviet Union, Chairman Mao Zedong and his advisors looked to transition China from a socialist structure until the standard of living improved to the point where the country could become fully communist. With a population of over half a million, this goal was not out of reach, andRead MoreThe 100 Flowers Movement And Expression1217 Words   |  5 Pagescommunist parties The movement started after the red army prevailed in the race against the capitalist. The reason the movement started was because Mao wanted to hear citizens true opinions about the regime. Mao said Criticism of the bureaucracy is pushing the government towards the better. and that shocked the chinese people, because before Mao would have cracked down on anyone. Before this sudden change of heart, saying even one remotely bad thing about the communist party would have resulted

Tuesday, December 17, 2019

Case Study Air Transport Management And Operations

Air Transport Management and Operations Module AT502 TASK 3 Ben Matthews 30/10/14 CONTENTS Task 3: Perform a strategic analysis of your chosen airline. The analysis should take appropriate consideration of factors both internal and external to the organization. 1. Introduction 2. Main findings 2.1 Appraisal of airline’s operating environment 2.2 Appraisal of Airlines internal capabilities 2.3 Key Issues identification and analysis 3. Conclusions 4. References List 1. Task 3 Industry Overview The LCC industry first began in the United States with Pacific Southwest Airlines, evolving the model in the late 1940’s. The EU business did not develop until after deregulation came into force during the 1990’s, thus making air travel cheaper and more accessable for a larger proportion of customers. Moving forward on the ever evolving requirement for cost effective travel mainly by families and recreational individuals (average annual increase of 9.4% for leisure passengers between the mid 90’s and 00’s), aviation has experienced rapid incline since then. Most significantly, UK company EasyJet, established in 1995 and Irish carrier Ryanair, born in 1990. Both were able to shape the European market. 2. Main findings 2.1 Appraisal of the airline’s operating environment Political Factors The evolution of the LCC industry in the EU was only possible because of one major change in 1997 – the deregulation of the European flight market. Before, the market for flightsShow MoreRelatedThe Organizational Change And Development Of A Travel And Tourism Organization933 Words   |  4 PagesManagement for Travel and Tourism Name: BALKISU TEJAN, ID: 37007 ANALYSIS OF THE ORGANISATIONAL CHANGE AND DEVELOPMENT OF A TRAVEL AND TOURISM ORGANIZATION: CASE STUDY OF BRITISH AIRWAYS It is essential that an organization undergoes growth and development, Organizational change and innovation. Many investigators have formulated theories related to change management once they begin to understand the importance of organizational change and innovation. This theoriesRead MoreThe Problem With Ageing Aircraft1411 Words   |  6 PagesIntroduction In the present day, air transport is suggested to be safest means of transport we have at our disposal[1]. Studies state that over 50% of the fatality rate has been reduced over the past 15 years. Yet, the few major accidents that occur claim a large magnitude of life in such short space and time that it grabs the world’s attention[2]. It is a widely accepted notion that aged aircraft are a risk, but to consider them to be an unacceptable risk is a multifaceted question, since the majorityRead MoreLegal Landscape Of Air Charter Transportation1232 Words   |  5 PagesLANDSCAPE OF AIR CHARTER TRANSPORTATION The air transportation services in India are controlled by Directorate General of Civil Aviation (hereinafter â€Å"DGCA†), operating under the Ministry of Civil Aviation (MCA). According to Rule 134 of the Aircraft Rules, 1937, the DGCA is empowered to grant permission to individuals to operate an air transport service to, within and from India. The rules promulgated by DGCA for issuance of permits for air transport services are ensconced within Non-Scheduled Air TransportRead MoreTransportation Problem and Solution in Case of Bangladesh1652 Words   |  7 Pagesin Case of Bangladesh An adequate and efficient transport system is a pre-requisite for both initiating and sustaining economic development. Investment in improving transport efficiency is the key to expansion and integration of markets - sub-national, national and international. It also helps the generation of economies of scale, increased competition, reduced cost, systematic urbanization, export-led faster growth and a larger share of international trade. The transport systemRead MoreDelta Air Lines Airport Airspace Capacity Case Study1370 Words   |  6 PagesIntroduction Air Canada has four hubs and all are located within the country. They are Toronto Pearson International Airport, Montrà ©al–Pierre Elliott Trudeau International Airport, Calgary International Airport, and Vancouver International Airport. Due to the large geographic area of the country, air transportation is the primary mode of travel for the Canadian population. Canada’s population growth rate was the highest amongst the G8 countries between 2006 and 2011 at 5.3%. Along with that, theRead MoreA Report On Southwest Airlines Essay1224 Words   |  5 Pagesunderserved city markets and secondary airports in the central urban areas. Nonetheless, the very success of this operation is putting stress on the airports it operated as well as the ATC systems. The continuation on growing profits depends critically on freeing up the infrastructure to respond to increased future demand. However, during the last year, the increase in air carrier operations at the airport caused opposition to growth Dallas Love Field from neighbor’s communities. This situation due toRead MoreQuestionnaire On Business Research Methods1415 Words   |  6 Pages(4490938) Kiranpreet Kaur (4492272) Statement of the Research This Questionnaire is designed to address the â€Å"Management problem in Airline industry due to the rapid growth of Low Cost Carriers† (LCCs) which especially increase the demand of Low cost travel. With the help of this survey, we will help the department of Infrastructure and Transport to get a better understanding of the factors such as brand image, experience, satisfaction that influence future behaviour intentionRead MoreWhat Is The Sustainable Supply Chain?1331 Words   |  6 PagesIn recent years sustainable supply chain management is one of the most interesting issues among supply chain experts. The sustainable supply chain focuses on social, environmental and economic performance measures as main pillars of sustainability. Environmental aspects of the sustainable supply chain include input- oriented factors such as renewable energy sources, natural resources, water and energy consumption or water quality, while output- oriented factors concentrate on waste and pollution[1]Read MoreEssay on Airline Portfolio: Delta Air Lines Analysis 1421 Words   |  6 PagesDelta Air Lines began in the early 1920’s as a crop dusting operation, known as the Huff Daland crop dus ting company, and was based out of Macon, Ga. This was the first agricultural flying company in existence at the time and grew into the world’s largest privately owned fleet of aircraft (18 planes) by the mid 1920’s. At the turn of the decade, co-founder C.E. Woolman lead a movement to purchase Huff Daland and re-branded the company as Delta Air Service, named after the Mississippi River DeltaRead MorePhilippine Environment Code1477 Words   |  6 PagesPhilippine Environmental Code is a body of laws settling forth management policies and prescribing quality standards for the environment in its totality. †¢ Provided a comprehensive program of environmental protection and management. The Code established specific environment management policies and prescribes environmental quality standards. AIR QUALITY MANAGEMENT The purposes of this Title are: a. to achieve and maintain such levels of air quality as to protect public health; and b. to prevent to the

Monday, December 9, 2019

Auditing Theory and Practice Business Organizations

Question: Describe about the Auditing Theory and Practice for Business Organizations. Answer: 1. Risk is the situation under which organisation is exposed or vernacular to certain and uncertain danger present in internal and external environment. Woolworths Limited is the organisation which is undertaken for this report. In this report, inherent risk factors are discussed and how identification of same is done by auditor of the business organisation. On what basis, identified risk is can because material misstatement in the financial statements was also discussed in this report(Batta, Ganguly Rosett 2914). Inherent risk can be defined as the risk which exists in business because of environment and lack of control measures. Following are four inherent risk factors that Woolworths Limited has in its financial statements: Inherent Risk Factor 1: Market Risk Rapid change in exchange rates Describe the risk- Rapid change in exchange rates is the most crucial inherent risk factor that Woolworth ltd has. Since Woolworth ltd has its business operations all around the globe and operating its business in many different countries. This raises the concern of exchange rates and fluctuation in different currencies (Djassemi 2012). How risk create material misstatement in financial statements- Operating profits of Woolworth ltd can be seriously influenced from exchange rate different as sales revenue comes from different countries and at different point of time. Therefore audit plan of auditors shall include due consideration of Rapid change in exchange rates as inherent risk factor. Therefore in this manner, rapid fluctuation in exchange rates will influence income statement of Woolworth ltd. On the other hand, operating exposure to exchange rate fluctuation can made impact on financial statements as there are many foreign competitions in the market(Hasanov Baharumshah 2014). Woolworth ltd can face influence of inflation rate of different economy or countries on its sales revenue. Impact of exchange rate can either increase profitability or it can decreases profitability of Woolworth ltd. While auditing the financial statements of Woolworth ltd, auditors needs to make detail analysis of exchange rates and cor rect reflection of same while recording transactions in financial statements(Jans, Alles Vasarhelyi 2014). In this case of Woolworth ltd, accuracy assertion plays important role while auditing financial statements. As per accuracy assertion, transaction undertaken by Woolworth ltd shall be recorded at appropriate amount. Here appropriate amount means, exchange rate shall be correctly used while converting foreign current into home currency(Clikeman Diaz 2014). Therefore this has became most curtail area of concern for auditors that to check exchange rate at the time of transaction and other relevant adjustments had been made or not. Another assertion that shall take place while making audit plan is of classification. Classification assertion requires correct and appropriate classification and presentation of foreign transactions undertaken during the period in financial statements(Mainardi 2011). Profit or loss on foreign exchange transactions has been appropriately classified or not and fairly presented or not need to be check by auditor. Therefore while making audit plan inherent risk of rapid change or fluctuation in exchange rates shall be examined and verified by employing classification and accuracy assertions. Inherent Risk Factor 2- Critical Accounting Estimates and Judgements Describe the risk Another form of inherent risk that Woolworth ltd faces is of critical accounting estimates and judgements that managers and board of directors has to make time to time. Since business operation of Woolworth ltd has spread out in various sections therefore they are exposed to more inherent risk as propionate to business operations. While complying with groups accounting policies and business assumption, managers at different level and directors have to certain adjustment and estimates of amount that are presented in financial statements of Woolworth ltd. Accounting estimates, assumptions and judgements made by directors or mangers are based on their working experience, level of market influence and level of criticality of the transaction(Askary, Goodwin Lanis 2012). How risk create material misstatement in financial statements Since auditor has to examine and verify assets and liabilities of the Woolworth ltd that involve judgements and estimations of management. Therefore different estimation and adjustments can influence amount of transaction or item of financial statements(Leung, Coram Cooper 2015). Following are some transactions or items that involve complex or high level of significant risk: Value or amount of provisions presented in financial statements In case of Woolworth ltd, valuation of put and call options (under future or derivatives) Valuation of inventory and other assets Impairment of assets and charging impairment loss or profit in financial statements In terms of capital assets management has to estimate useful life of assets that shall last long Discontinue operations Above mentioned transactions and valuation are complex in nature and requires systematic accounting estimates, assumptions and judgements from management or accountant of Woolworth ltd. Therefore wrong estimation or judgement can put tangible effect on financial statement of Woolworth ltd during the reporting period. For example, if management estimates or make wrong assumption while estimating useful life of asset then whole process can lead to misstatement of financial statement(Report 2016). Relevant assertion in this can be accuracy under which auditor has to examine and verify that amount of transaction after estimations and assumption is accurately presented in the financial statement during the reporting period. Another assertion that shall be undertaken to examine this inherent risk is of classification. Auditor with the help of substantive procedures has to verify that transactions which require estimations and assumptions has been classified and presented appropriately(Liya Shufeng 2013). Inherent Risk Factor 3- Inventory Obsolete and Level of competition Describe the risk Since Woolworth ltd is engaged in FMCG or food or beverage industry, therefore it becomes important for manager to calculate appropriate amount of inventory. Although in Woolworth ltd, inventory management system has been employed but it can be observed that in this industry, inventory obsolete level is slightly high. Other factors that influence inventory level and is an inherent risk for Woolworth ltd is level of competition present in the market. There are many other supermarkets that are operating their businesses and has captured major share of market palace(Miller, Cipriano Ramsay 2012). Therefore any move of existing or new competitor of Woolworth ltd can influence its business operations. Therefore there is presence of inherent risk in the working environment of Woolworth ltd. How risk create material misstatement in financial statements For every business organisation and for Woolworth ltd also inventory covers majority of section in the financial statement. It has been analysed from the external and internal analysis of Woolworth ltd that they are largely dependent on their inventory(Wallace 2015). Woolworth ltd has high level of inventory obsolete level. Therefore wrong estimation of inventory and inclusion of obsolete items in the inventory can reflect wrong amount. Therefore auditor shall undergo physical verification of inventory during the audit. Another inherent risk that Woolworth ltd posses is of level of competition and its impact on inventory level. Since Woolworth ltd operates its business in uncertain business environment therefore auditor shall undertaken compliance procedure(Moraru, Grosu Franca 2013). In this case, classification assertion shall be used as obsolete inventory shall not be classified under inventory presented in financial statement. Another assertion shall be followed is of accuracy under which auditor shall examine and verify amount of inventory measured are reliable and accurate. Inherent Risk Factor 4- External Business Risk Factors Risk Description On the basis of initial environmental analysis conducted on Woolworth ltd; it can be observed that they are exposed to many business risk factors. Business risk factors can be defined as the risk of operating company which means risk of business undertaken business operations. Material business risk involve market risk which itself is vast area of concern in terms of inherent risk. Strategic risk is another business risk that Woolworth ltd can face while operating their business(Mohd Karim 2015). Level of cost structure can be increased as management plans to expand business operations and this shall be lead to inherent risk (i.e. increase in cost structure). Another inherent business risk that Woolworth ltd can face is of operational risk that can undertake in the form of failure of business operations as compared to standards. How risk create material misstatement in financial statements Under inherent business risk category there are various risks that is involved in it that auditor shall undertake while preparing audit plan. Most important inherent business risk that auditor shall emphasis on is of operational business risk. Auditor has to make appropriate plan for management of operational efficient Woolworth ltd. Industrial disputes, accidents, work strikes and many other operational inefficiencies has to be identify and examine by auditor during audit. From the annual report of Woolworth ltd, it can be analysed that Woolworth ltd has been involved in many disinvestment, divestment and acquisition activities. Therefore there are huge inherent risk involve in these types of transactions that Woolworth ltd has to control. There are some regulatory or regulatory risk also exists that Woolworth ltd has to face. Auditor has to analyse how these risk will made impact on financial statements. For example, litigation and legal cases against Woolworth ltd and cases in whi ch Woolworth ltd is favourable party. These transactions have to be examined in detail by auditor. In this type of inherent risk, occurrence assertion will be impacted. Occurrence assertion means auditor has to verify that transactions recorded in the financial statements shall be related to Woolworth ltd only. Accuracy is the assertion that needs to be checked by auditor during audit of Woolworth ltd. Accuracy assertion means auditor has to examine and verify that transactions recorded in the financial statements related to business strategic (merger, acquisition or disinvestment) or operations involves accurate amount. Legal and litigation expenses involved in legal cases and suits have been reliably calculated or not have to be examined by auditor. 2. Audit risk model can be define as the model that incorporate all the risk together and make analysis of overall risk of misstatement on financial statements. There are three main components of audit risk model is inherent risk, control risk and detection risk that were identified and analysed by auditor during audit. Inherent risk identify above, will increases the evidence base for audit of Woolworth ltd as inherent risk is at higher side. When inherent risk is at higher side then audit has to undertake substantive procedure. Substantive procedure are those procedure or activities that auditor undertake to detect material misstatement in the financial statements(Burk Hendry 2014). On the basis of above identified inherent risks in the Woolworth ltd, auditor has to do detail checking and has to undertake relevant assertions into account. In case of Woolworth ltd most important concern matter is of making estimation, judgements and assumption while measuring different aspects of financial statement. Following audit risk model that shall be followed by auditor while assessing level of risk involve in estimation, judgements and assumption: Inherent Risk Control Risk Detection Risk Action High Low Moderate In this situation, auditor shall have higher level of reliance on controls and shall perforate moderate level of substantive test. (Ruhnke Schmidt 2014) Potential amount of misstatement in the financial statement can be observe in the judgements and assumptions taken while calculating amount of impairment of assets, estimating useful life of asset and valuation of inventory. Management shall under take different aspect of assessing the impact of material misstatement of incorrect judgements and assumptions that they undertake. Valuations and judgements shall be based on expert opinion(Ruhnke Schmidt 2014). Bibliography Askary, S, Goodwin, D Lanis, R 2012, 'Improvements in Audit Risks Related to Information Technology Frauds', International Journal of Enterprise Information Systems, vol 8, no. 2, pp. 52-60. Batta, G, Ganguly, A Rosett, J 2914, 'Financial statement recasting and credit risk assessment', Accounting Finance, vol 54, no. 1, pp. 47 - 82. Burk, JA Hendry, JA 2014, 'Risk-Based Auditing', Professional Safety, vol 59, no. 6, pp. 76-82. Clikeman, PM Diaz, J 2014, 'ABC Electronics: An Instructional Case Illustrating Auditors' Use of Preliminary Analytical Procedures', Current Issues in Auditing, vol 8, no. 1, pp. 308-318. Djassemi, M 2012, 'A computer-aided approach to material selection and environmental auditing', Journal of Manufacturing Technology Management, vol 23, no. 6, pp. 704 - 716. Hasanov, AS Baharumshah, AZ 2014, 'Exchange-Rate Risk and Exports', Problems of Economic Transition, vol 57, no. 1, pp. 80 - 101. Jans, M, Alles, MG Vasarhelyi, M 2014, 'A Field Study on the Use of Process Mining of Event Logs as an Analytical Procedure in Auditing', The Accounting Review, vol 89, no. 5, pp. 1751 - 1773. Leung, P, Coram, P Cooper, BJ 2015, Modern auditing assurance services, 6th edn, John Wiley and Sons Australia. Liya, M Shufeng, W 2013, 'Design and application research of audit risk control program', Applied Mechanics and Materials, vol 310, pp. 718 - 721. Mainardi, RL 2011, Harnessing the Power of Continuous Auditing Developing and Implementing a Practical Methodology, 1st edn, John Wiley Sons Inc. Miller, TC, Cipriano, M Ramsay, RJ 2012, 'Do auditors assess inherent risk as if there are no controls?', Managerial Auditing Journal, vol 27, no. 5, pp. 448 - 461. Mohd, A-A Karim, M 2015, 'Is Exchange Rate Risk Priced in Microfinance?', Research in International Business and Finance, p. 1. Moraru, M, Grosu, V Franca, D 2013, 'EVALUATION OF THE AUDIT RISK. A CASE STUDY', Anale. Seria Stiinte Economice. Timisoara, vol 19, pp. 503-512. Report, WGA 2016, 'Annual Report Woolworth Group, 2016', Annual report, pp. 63-80. Ruhnke, K Schmidt, M 2014, 'Misstatements in Financial Statements: The Relationship between Inherent and Control Risk Factors and Audit Adjustments', AUDITING: A Journal of Practice Theory, vol 33, no. 4, pp. 247 - 269. Wallace, MC 2015, 'Practical Considerations and Approaches to Developing an Internal Compliance Auditing and Monitoring Program', Journal of Health Care Compliance, vol 17, no. 6, pp. 15-20.

Sunday, December 1, 2019

Pipeline Installation Elements

Introduction Pipeline installations have relied on a number of strategies depending on the location. This article provides a brief description of some of the methods used in pipeline installations. The article reviews the following pipeline installations:Advertising We will write a custom essay sample on Pipeline Installation Elements specifically for you for only $16.05 $11/page Learn More Pig traps Block valves Offtakes Compressor stations The designs of these pipelines are not standard. Instead, they depend on the location, function of the pipeline relative to fluid for transportation, temperature, and operating pressure. Pipelines have several points of installations to ensure maximum efficiency during transportation of fluids. Pig Traps Pipeline pigging is a method of inspecting and cleaning inner parts of the pipeline using a gadget known as pig. Pig traps are installations used for â€Å"inserting or launching pigs into the pipeline and taking them out or receiving them after a successful run without interrupting the process of fluid flow in the pipeline† (Mohitpour, Szabo and Hardeveld, 2005). A pig trap is like an air lock. The valve separates pig traps from the pipeline. This provides opportunities to depressurise the pipeline in order to insert the pig. Pigs vary in terms of materials and their composition. For instance, there are magnetic flux and air-filled plastic pigs suitable as tools for inspection of leakages. People who use pig traps load and close the trap in order to pressurise the pipeline. However, the main valve trap remains open so that the pressure can direct the fluid when the pig is behind in order to force it into the pipeline. Pigging also has a receiving end where the reverse process takes place. It is imperative to ensure that the pigging system is safe and can withstand extreme temperatures, pressure, and inspection of a pipeline can take place safely. Apart from inspection and cleaning, pi g traps are also suitable for separating fluids under transportation and providing information about the pipeline position and size.Advertising Looking for essay on engineering? Let's see if we can help you! Get your first paper with 15% OFF Learn More Pigging enhance lifetime of pipelines. Inspection and cleaning ensure that debris, wax, and other materials, which cause blockages, do not hinder the transportation of fluids. This enhances efficiency of the pipeline and provides a continuous flow of fluids. Design Christian Cloyde notes that design considerations of pig traps â€Å"should extend beyond the limits of the pig trap to the boundaries of the pigging station† (Cloyde, 2011). The design must go with the part of the pipeline measurements. Pig traps with mechanical design must match or exceed the design pressure. In addition, it must also have similar design features, compatible type of materials, apply similar design codes, and conform to temperature req uirements just like the section of the pipeline it serves. Dimensionally, a pig trap must relate to the type of pigging in a section of the pipeline it shall serve. This must take into account the line size of the pipeline and the length of the barrel. The design must be able to resist pressure as it allows inserting and receiving of pigs. Pigs are heavy. Thus, it is necessary to consider internal pressure for safety of the system and workers. Pig Trap Design Code Designers usually use international standards and measurements like ASME. The standard codes include â€Å"B31.4, B31.3, B31.8, PD5500, EN13445, and AS2885† (Mohitpour, Szabo and Hardeveld, 2005). These pig traps fit at the end of the pipeline just like extensions. Thus, trap designs can also fit vessel codes. However, this may create mechanical problems where vessels have thick diameters. This implies that the design must conform to the pipeline and trap ends and must be the same as codes for both ends. In all thes e strategies, designs must ensure that loading and receiving process remain safe to the user and the pipeline.Advertising We will write a custom essay sample on Pipeline Installation Elements specifically for you for only $16.05 $11/page Learn More Design Pressure The design pressure must serve as a basis for determining the thickness of the wall of pipeline and pig traps. It is extremely dangerous to use design pressure, which is below the pressure of the pipeline. It is imperative to consider standard design pressure from ASME and ANSI that provide pressure and temperature guidelines. The designers must subject such materials to hydrostatic pressure tests of 1.25 times more than the design pressure to ensure their safety. However, the code has a significant influence on the design pressure of pig traps. The designer must also ensure extra precaution due to the nature of fluids for transportation along these pipelines. Temperature The design must be ab le to withstand maximum temperature of the fluid. In addition, the design must also take into account both minimum and maximum temperature of the pipeline section and the area. Materials The choices of materials depend on the client’s preferences. However, these materials must conform to safety standards set by regulating authorities. Further, such choices must also conform to materials of pipelines and meet the design requirements of the pipeline. Therefore, designers can only use cost effective and safe materials for installations. At the same time, such products must also be able to withstand reactions from the fluid under transportation. In this light, the designer must consider both metallic and elastomeric materials for the installation. Selection of materials must also consider other properties relating to chemical, mechanical characteristics, and weld capabilities. External loading activities require nozzles for attaching the pipe. Thus, the design must also take into consideration effects of external pressure resulting from such activities with regard to the location of the pipeline such as sub-sea.Advertising Looking for essay on engineering? Let's see if we can help you! Get your first paper with 15% OFF Learn More There are sections of the pipeline that may require frequent pigging activities. Under such cases, the designers must also account for fatigue on the pipeline. They must also consider other factors related to load of the fluid, seismic load, and friction. Designers must also consider other factor related to the location of the pipeline section, ease of accessibility, and environmental conditions. For instance, the designer must consider risks inherent for sub-sea pipelines and offer additional protection for valves. Pig traps need adequate space. They must also never be near open flames or sources of ignition. In this case, rules of companies regarding the type of powered gadget allowed near the installation must apply. Designers must ensure maximum care in offshore areas where horizontal space may not be adequate. In such a case, there should be adequate workspace close to the closure door to allow for pigging activities. Such activities involve â€Å"loading and unloading long in spections pigs, removal of liquids and debris from the pipeline and into a waste container, installation, and operation of a temporary separator among others† (Cloyde, 2011). The layout design must ensure that valves are accessible through different means. In this case, the operator does not need to gain access to closure door in order to perform any activity on the valve. Designers must also consider safe and efficient operation of the pig trap by taking into account â€Å"the orientation of the barrel at the pigging station† (Cloyde, 2011). Therefore, all systems must have adequate space for routine operation and maintenance activities. The closure door must never face other equipment or place where people may meet. This is necessary to avoid accidents in which pigs can shoot out and cause damages to equipment and people. Designers must pay special attention to the barrel or the oversized section of the pipeline. The designers must also install dip trays in order to a void cases of contamination resulting from servicing activities. Offshore systems must have facilities for loading and offloading heavy materials. Such tools are necessary to locate large pigs into their positions during installations. Operation The energy industry is also conscious of the environment. Therefore, activities involved in the pig trap must not cause harm to the environment. Operators must take care to minimise effects of fluids in the atmosphere or water (Goodland, 2005). Operation of the pig trap involves launching, sending, and receiving pigs. Maintenance Pig traps require regular maintenance to ensure efficiency and proper function of traps. Maintenance of the pig trap involves piggability assessments and trap assessments (Cordell, 2003). Figure 1: Pig trap Block valves Block valves stop the flow of the fluid in one or more directions. Other people consider block valves as tools, which can allow or prevent the flow of fluid without restriction. This may not require a single way valve. In fact, designers prefer gate valves for such purposes. Operators can fully open or close the valve. In this case, block valves are â€Å"useful for separating a section of the pipeline for maintenance† (Daniel Emerson, 2011). Design Gate valves are easy to use because they do not need a lot of force to surmount the pressure and friction from the pipeline. This is because their design systems allow the blocking end to move in a crosswise manner against the fluid. Gate valves also have small sections in the sealing parts. These rings are dependable and prevent any possible leakages. Gate valves are popular because of the following reasons: Hydraulic resistance is negligible Do not allow reverse flows the fluid Suitable for viscous fluids Designers also take into account factors like effects of pressure, chemicals, temperature, and pressure of the fluid on the valve. They also consider material components of the valves together with driving features. The followings are also important when selecting gate valves: Ability to resist the weather Ability to prevent any leakage Ability to resist extreme forces that may cause bending Ability to meet seismic requirements Operation The block valve can control flow of fluid in either direction. Designers provide three various methods of controlling block valves. These methods include local, remote, and automatic. However, it is the extent of the leak and volumes of release, which determine the method of controlling gate valves. Layout Designers must put block values at pipeline sections where they can provide optimal control of spills and maintenance. Spacing considerations between block valves are also important for onshore pipelines. The aim should be to control flows between adjacent valves. Categories of block valves include. Manual gate values, which are in the check valve sections and locally operated. They ensure positive isolation of the fluid. Remote gate valves are useful in oil and gas pipelines for protection during accidental failures or damages on the pipeline. Station block valves are usually near the pump station to separate fluids from the pump stations during for emergency cases. They are in both the inlet (fluid suction) and outside (fluid discharge) of the pipeline. Maintenance Block valves require constant and scheduled maintenance. Block valves need synthetic lubricants and sealant systems. Generally, new valves require constant monitoring than other valves, which have been in operation for over a year. The maintenance requires constant lubrication in order to lessen the break out torque when in use. Lubrication must spread to the valves gate slabs and seats. Regular adjustments are necessary to ensure that valves have the correct seat seal (Tiratsoo, 2007). Figure 2: Block valve Offtakes Offtakes are within the distribution and transmission systems. It has a number of gadgets for filtering and managing pressure. At the same time, it performs measurement and ‘odourisation’ of the fluid in order to allow for remote operation of the flow of the fluid. Within the pipeline, an offtake can be a vessel or pipeline transferring fluid from one section to another or to a larger pipeline. Design The designers must ensure that offtakes do not lower the pressure of the pipeline channels. Therefore, designers must consider both internal and external measurements, materials used and the length of the pipeline. We can only determine efficiency and flow of the fluid by using internal measurements, length, pressure at the ends, fluid characteristics, temperature, and elevation of the pipe from the ground. For safety reasons, the gas from the pipeline system at offtakes must have the minimum pressure. Designers of offtakes must consider some factors that include: Maximum pressure Maximum temperature Diameter of the header Fluid for transportation Both hot and cold tie-in Available offtake equipment Offtakes Layout and Opera tion The designers must ensure that offtakes have compression stations comprising of enough branches with the mainline. Offtakes require real-time monitoring and performance of analysis using computer systems with high capacities. Companies normally use SCADA (supervisory control and data acquisition) to monitor and plan their offtake systems (Tobin, 2007). The designers must ensure that the gas maintains its pressure as it travels throughout the system. In most cases, the pressure of the gas may drop and reduce the pressure. Thus, designers must ensure that the pressure in never low to prevent the flow. This is why there are compression stations along the pipeline to ensure that the gas pressure does not drop to unacceptable levels (Busby, 1999). Maintenance The aim of maintaining offtakes is to prevent the gas pressure from falling to low levels, which are risky. Thus, operators must ensure that they clear any debris restricting the flow of fluids. Figure 3: Offtakes Compressor S tations The aim of a compressor station along the pipeline is to enhance pressure of the fluid. It uses gas turbines to build pressure for transporting the fluid to the next compressor station. Thus, it increases transmission capacity of the pipeline. Compressor stations provide the necessary force for the gas to overcome friction so that the fluid can maintain the rate of flow and pressure. Compressor Station Design and Layout Designers must consider several factors for compressor stations. Selection Selection of materials must consider standard specifications for safety, performance, and life of the system. Control Systems The compressor station has four levels of control systems. Supervisory Station Driver and driven components Auxiliary control systems Safety of the Compressor Station Operators must consider safety concerns related to fire detection equipment, gas leakages, and safety of the relief valves. Layout The layout of the compressor station consists of the following. Scrubbers that stop fluid from entering the compressor Blow down valves and relief systems By-pass lines Cooler to control temperature of the gas and discharge temperatures The designers also consider the following factors for the entire compressor station. The size of the compressor and its drivers and driving components Climatic conditions of the area in which the pipeline section lies Accessibility of support services Accountability for regulatory requirements involving safety and environmental concerns Human occupancy Designers may build the station using different techniques involving series, parallel, or a combination of these approaches ( Mokhatab, Santos and Cleveland, 2007). Operation Compressor stations rely on automatic processes for their operation. Consequently, there are only minimal human interventions. In this case, facility operators must ensure maximum adherence to manufactures’ safety and operational requirements. However, operation activities of the st ation must consider load of the fluid (Kurz, Lubomirsky and Klaus, 2012). Operators must engage in continuous monitoring of the station, regulate the mixing activities at the compressor, and ensure efficiency of the system. They must also keep data in every station. The control systems also have capabilities of remote control of shut-off valves. However, the sensitive areas require ESD controller (emergency shutdown). This is useful for controlling valves and enabling timely reactions to cases of fire or gas detection. Operators must also note that the main control systems may experience outage due to maintenance or failure. Thus, the system must be under constant surveillance. Compressor station has three types of shutdown. Unit shutdown restartable (USR) reacts in cases where there are low suction or high temperature, pressure, speed, and high pressure of discharge. Unit shutdown lockout (USL) shows that the station has a mechanical problem from failure of the lube components, hi gh vibration, and temperature. Emergency shutdown is applicable in cases where stations compromise safety of the people. This may result from fire or gas detection. Customer emergency shutdown (ESD) results from failure of the seal components and value failures. Maintenance Compressor stations must have a regular monitoring and major changes to their components. Maintenance ensures that the station is safe, works well, and achieves long life. Maintenance of the station must focus on the following areas. General cleanliness of the structure and ground of the station Monitoring of valves and piping of the station Monitoring gas cooler sensors to ensure efficiency Ensuring safety of equipment such as fire extinguishers, fire and gas detection systems, first aid materials, and other protective gears Ensuring regular maintenance of tanks because of their components of solid sludge There should also be regular maintenance of the compressor engine to avoid failure of its blades Figure 4: Compressor station Conclusion Pipeline installation must ensure maximum safety of the people and the environment. This depends on the recommend materials, sizes, maintenance routines, and control of failures detected. At the same time, the design consideration of pipeline installation also ensures that the pipeline operates smoothly and remains safe to users and nearby facilities and people. Reference List Busby, L. (1999). Natural Gas in Non Technical Language. Pennwell: Institute of Gas Technology. Cloyde, C 2011, ‘Pig Trap Design and Assessment Considerations’, Pipeline and Gas Journal, vol. 238 no. 1, pp. 1-6. Cordell, J 2003, Pipeline Pigging Handbook, Clarion Technical Publishers, Houston, TX. Daniel Emerson 2011, Product Datasheet 2011, https://www.emerson.com/documents/automation/user-manual-models-762-763-765-766-gas-loaded-relief-back-pressure-valves-2-to-16-inch-en-55700.pdf Goodland, R 2005, Oil and Gas Pipelines Social and Environmental Impact Assessment , International Association of Impact Assessment, Fargo, ND. Kurz, R, Lubomirsky, M and Brun, K 2012, ‘Gas Compressor Station Economic Optimization’, nternational Journal of Rotating Machinery, vol. 2012, pp. 1-9. Mohitpour, M, Szabo, J and Hardeveld, T 2005, Pipeline operation maintenance: a practical approach, ASME Press, New York. Mokhatab, S, Santos, S and Cleveland, T 2007, ‘Compressor station design criteria’, Pipeline Gas Journal, vol. 7, no. 1, pp. 1-15. Tiratsoo, J 2007, Pipeline integrity. The Journal of Pipeline Engineering, vol. 6 no. 4, pp. 1-84. Tobin, J 2007 Natural Gas Compressor Stations on the Interstate Pipeline Network: Developments Since 1996, Energy Information Administration: Office of Oil and Gas, Washington, DC. This essay on Pipeline Installation Elements was written and submitted by user Gerardo Q. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.