Truss Design Project Essay -- Engineering

Summary We have designed a truss to support a point load, placed at 190mm from the edge of a 450mm gap. The vertical face of the trusses is modelled on the already established ‘K’ truss design, but the overall shape of the structure is our own. There are three ‘K’ units on each truss. The two vertical faces are held together at the top by another truss-like design. We modelled this on the ‘N’ truss. The truss is constructed from hot-dog sticks, glue and bolts. Introduction The task was to construct a truss out of 48 hot-dog sticks and 30 bolts to support as large a point load as possible. It was to span a gap of 450mm and to support a load placed at 190mm from the end. The truss may have a maximum depth beneath the supports of 130mm, and the loading rod placed not more than 110mm beneath the supports. Member ends must be bolted and the forces within the members calculable. Project Objectives †¢ Maximise the load capacity of the truss †¢ Achieve an even distribution of force to each member †¢ Construct the truss carefully for maximum quality †¢ Design a truss which did not fail from flexural-torsional buckling. Development of the Model We began by researching established truss designs, such as the Bailey bridge, Baltimore bridge and the N truss. We realised that although each type of truss was useful for its own purpose, none of the bridges was intended for supporting a point load. However, we compared the designs by calculating the distribution of forces in the members. This gave some guidance to the development of the model. We researched the ‘K’ truss, which is composed of many repeated ‘K’ units, in either direction. This design gives the most even distribution of force to the members, which satisfies o... ... to the members; reinforcing material glued to compression members; holes drilled towards the middle of tension members to give extra support; the rounded shape of the top and bottom of the trusses for improved weight distribution; and the ‘N’ truss design on the top and bottom to prevent flexural-torsional buckling. Drawings are over the page Conclusions †¢ The K-truss is the most effective means of distributing a point load amongst members, under determinate conditions. †¢ Increasing the concavity/ angle of the outer members of the truss lessens the forces in the members. †¢ Reversing the direction of the K’s at the position of the point load helps to lessen the force in the corresponding vertical members. †¢ It is desirable to have as many K’s in the truss as possible. The solution is maximised so that all 30 bolts are used, giving a good amount of K joints.

Osteogenisis Imperfecta

Osteogenisis imperfecta (OI) is â€Å"a rare genetic disorder of collagen synthesis associated with broad spectrum of musculoskeletal problems, most notably bowing and fractures of the extremities, muscle weakness, ligamentous laxity, and spinal deformities.† (Binder, 386). Other collagen-containing extraskeletal tissues, such as the sclerae, the teeth, and the heart valves are also affected to a variable degree. OI has a â€Å"common feature of bony fragility associated with defective formation of collagen by osteoblasts and fibroblasts.† (Smith, 1983, 13) This disease, involving defective development of the connective tissues, is usually the result of the autosomal dominant gene, but can also be the result of the autosomal recessive gene. Spontaneous mutations are common and the clinical presentation of the disease remains to be quite broad. (Binder, 386) OI is most commonly referred to as â€Å"brittle bones†, but other names include: fragilitas ossium, hypolasia of the mesenchyme, and osteopsathyrosis. Osteogenisis imperfecta is still not completely understood, and while there have been advances in diagnosing the disease, treatment is still limited. Osteogenisis imperfecta is the result of mutations in the genes for type I collagen. In the mild dominantly inherited form of OI (type I), † a non-functional allele for the alpha 1 (I) chain halves collagen synthesis,† (Smith, 1995, 169) and is largely responsible for the inheritance. Single base mutations in the codon for glycine causes lethal (type II) OI by wrecking the formation of the collagen triple helix. Types III and IV are the â€Å"less dram- atic outcomes of similar glycine mutations in either the alpha 1 (I) or the alpha 2(I) chains.(Smith, 1995, 169) The clinical signs can be caused from defective osteoblastic activity and defective mesenchymal collagen (embryonic connective tissue) and its derivatives, such as sclera, bones, and ligaments. The reticulum fails to differentiate into mature collagen or the collagen develops abnormally. This causes immature and coarse bone formation and thinning. (Loeb, 755) The signs and symptoms of OI vary greatly depending on the type. The most commonly used classification is the Sillence (type I to IV): Type I is the mildest form of OI and is inherited as an autosomal dominant trait. The sclerae(middle coat of eyeball) is distinctly blue. Type I is broken down into IA and IB — the difference being whether dentinogenesis is present. IA has a life expectancy nearly the same as the general public. The physical activity is limited, and may appear to have no disability at all. The bones have a mottled or wormian appearance, forming small islands. (Isselbacher, 2111) Type II is lethal in utero or shortly there afterbirth. The survivors live from just a few hours to several months. The kayotypes of parents are usually normal. This type is broken down into three subgroups: IIA is characterized by a broad, crumpled femora and continuos rib beading, IIB by minimal to no rib fractures, and IIC by a thin femora and ribs with extensive fracturing. While in the uterus, there is poor fetal movement, low fetal weight, poor ossification of the fetal skeleton, hypoplastic lungs, the long bones of the upper and lower limbs are shortened or deformed, and the head is soft. Intrauterine fractures occur, and parinatal death is usually from intracranial hemorrhage due to vessel fragility or respiratory distress from pulmonary hypoplasia. The bones and other tissues are extremely fragile, and massive injuries occur in utero or delivery. The ribs appear beaded or broken and the long bones crumpled. (Isselbacher, 2111) Type III and IV are intermediate in severity between types I and II. Type III differs from I in its greater severity, and from IV in that it increases in severity with age. It can be inherited as either a autosomal recessive or dominant trait. The sclerae is only slightly bluish in infancy and white in adulthood, although the average life expectancy is 25 years. Type IV is always dominant. With types III and IV multiple fractures from minor physical stress occurs leading to progressive and severe deformities. Kyphoscoliosis may cause respiratory impairment and predisposition to pulmonary infections. â€Å"Popcorn-like† deposits of mineral appear on the ends of long bones. (Isselbacher, 2111) The symptoms of OI tarde (types I, III and IV) can appear when the child begins to walk, and lessens with age. The tendency to fracture decreases and often disappears after puberty. Later in life, particularly during pregnancy and after menopause, more fractures occur. The bones are usually slender with short, thin cortices and trabeculae (fibers of framework), but can also be unusually thin. (Smith, 1983, 136) Narrow diaphysis of the long bones contributes to the fractures and bowing deformities. Scoliosis is common. The haversian cells are poorly developed. The bones lack minerals needed to form bone matrix. Epiphyseal fractures (end of the bone) results in deformities and stunted growth (dwarfism). Osteopenia, the decrease in bone mass, is symptomatic. Other signs of OI include hyperextensibility of the joints — double-jointedness– and abnormally thin, translucent skin. Discolored (blue-gray or yellow-brown) and malformed teeth which break easily and are cavity prone are found in patients Patients with OI have a triangular-shaped head and face, a bilaterally bulging skull, and prominent eyes with a wide distance between the temporal region. (Loeb, 755) Hearing loss by the age of 30-40 is the result of the pressure on the auditory nerve because of the deformity of its canal in the skull, and the development of otosclerosis. Recurrent epistaxis (nosebleeds), bruising and edema (especially at the sight of fractures), difficulty tolerating high temperatures and mild hyperpyrexia are other symptoms. Thoracic deformities may impair chest expansion and the ability to effectively breath deeply and cough. (Loeb, 755) Patients are also more susceptible to infection. In assessing a patient data is needed about the genetic history and birth of the child, as well as a complete development assessment from birth. Vital signs are taken, and periods of increased heart and respiratory rate and elevated body temperature are note- worthy. Skin should be examined for color, elasticity, translucency, and signs of edema and bruising. A description of position and appearance of a child†s trunk and extremities and facial characteristics should be noted. The height of the child in terms of expected growth, signs of scoliosis or laxity of ligaments, and range of motion of the joints are all important. Sight and hearing should be tested since there are sensory problems associated with OI. The appearance of the sclerae and tympanic membranes and defects of primary teeth and gums are important. (Jackson, 1699) X-rays usually reveal a decrease in bone density. â€Å"There is no consensus, however, as to whether the diagnosis can be made by microscopy of bone specimens.† (Isselbacher, 2112) DNA sequencing and incubating skin fiboblasts are two ways help diagnose OI. Prenatal ultrasonography is used to detect severely affected fetuses at about 16 weeks of pregnancy. Diagnosis of the lethal type II by ultrasound during the second trimester of pregnancy is by the identification of fractures of the long bones. Compression of the fetal head is seen by ultrasound probe, and low echogeneity of the cranium can be signs of skeletal dysplasia (faulty development of the tissues). Diagnosis is confirmed by postmortem examination including radiography and biochemical studies of cultivated fibroblasts from the fetus. (Berge, 321) Diagnosis by analyzing DNA sequencing can be carried out in chronic villa biopsies at 8-12 weeks. There is no known treatment of OI at this time. Treatment therefore is predominantly supportive and educational. Because of multiple fractures and bruising, it is important to diagnose this disease in order to prevent accusations of child abuse. Treatment of fractures is often challenging because of abnormal bone structure and laxity of the ligaments. Splinting devices are used to stabilize the bones and to protect against additional fractures. Treatment aims to prevent deformities through use of traction and/or immobilization in order to aid in normal development and rehabilitation. Limb deformities and repeated fractures can be corrected by intramedullary rods — telescoping rods that elongate with growth. After surgical placement of the rods, extensive post- operative care is required because greater amounts of blood and fluid are lost. (Loeb, 755) It should be noted that the healing of fractures appear to be normal. (Isselbacher, 2112) Braces, immobilizing devices and wheelchairs are necessary. Physical therapy is important in the treatment of OI. Bone fracture density in unfractured bone is decreased when compared with age-matched controls due to limited exercise, so it is essential to stay as active as possible. Physical therapy is also used for strengthening muscle and preventing disuse fractures with exercises with light resistance, such as swimming. Regular dental visits are necessary to monitor the teeth. Monitoring by opthalmol- ogists for vision and audiologits for hearing is also essential. Radiologists need to examine the structure and density of the bones, and an orthopedist is needed to set fractures and take care of other bone related problems. Counseling and emotional support is needed for both the patient and the family. It is important not to limit a child because of his/her disabilities, and to realize that many victims of this disease live successful lives. Debrah Morris, a successful business woman, and active fighter for disability rights and helping other patients of OI, says, â€Å"If I had the choice to be anyone in the world, I would be exactly who I am. The people I have met, the challenges I have faced, the opportunities that I have been presented — all are directly related to dealing with being a little person with brittle bones.† (Kasper, 53) Many of the symptoms of OI can be confused with those of a battered child. X-rays are used to show evidence of old fractures and bone deformities to distinguish the difference. The Osteogenesis Imperfecta Foundation (OIF) has is a national support group that offers assistance to families in this position and to increase public awareness. The OIF has a medical advisory council, chapters, support groups, regional meetings, biennial national conferences, and parent contacts to help families feeling alone and helpless. They also publish a newsletter, provide literature and videos about OI, and sponsors a fund to support research. Magnesium oxide can be administered to decrease the fracture rate, as well as hyperpyrexia and constipation associated with this condition. (Anderson, 1127) A high-protein, high-carbohydrate, high-vitamin diet is needed to promote healing. A growth hormone has also been administered during childhood, and is shown to substantially increase growth. Treatment with bisphosphorates and related agents has been discussed to decrease bone loss, but no controlled studies have been done. (Isselbacher, 2113) Since there is no cure for oseogenesis imperfecta, appropriate and properly timed rehabilitation intervention is of the utmost importance to ensure that the child is able to function to the best of his/her ability in society. A ten year study that was submitted in 1992 proves this. 25 of 115 children with severe OI were observed since birth or infancy at the National Institutes of Health, MD and the Skeletal Dysplasia Clinic at the Children†s National Medical Center in D.C. One was Type I, two Type II, nine Type III, and thirteen Type IV. They were classified by physical characteristics and functional capacity: Group A consisted of those who were severely dwarfed with large heads and marked bowing , contractures, and weakness of extremities. The highest functional skill expected was independent sitting. Group B was growth deficient, but with a normal sized head. Femoral bowing, scoliosis, and contractures of the hip flexors were characteristics. they were expected to stand and/or ambulate with braces. Group C were less growth deficient, and had good strength, but poor endurance. They had marked joint laxity and poorly aligned lower extremity joints, but were ambulators. (Binder, 386-387) Group A patients were the most severely involved. Most were basically sitters. The majority were totally dependent in their self care. Group B had the potential to become at least short-distance ambulators. These patients had acquired the ability to move to sitting, but had transitional moving problems, such as sitting to standing. All were part- ially independent in their self care. Group C had antigravity strength and 50% had good strength in their extremities. All were physically active and age-appropriately independent, but none were good long-distance walkers. (Binder, 387-388) Progressive rehabilitation of these groups all included posture exercises and active range of motion and strengthing exercises. Group B had additional ROM and posture exercises, as well as Developmental exercises. Group C added coordination activities. Conclusion, â€Å"Management of patients with OI should address the child†s functional needs. Even though the degree of disability may be severe, management should not be limited to orthopedic procedures and bracing. Treatment planning should be considered, but not totally based on genetic, anatomical, and biochemical abnormalities. Our experi- ence suggests that clinical grouping based in part on functional potential can be useful in the appropriate management of children with OI.†(Binder, 390) Independence was stressed in this study, and even patients with limited sitting ability, upper extremity function can be improved to at least minimal independence in self-help skills. Potential ambulators should be helped because, although their ability might not progress past indoor ambulation, walking will make them more independent and may result in increased bone mineralization. Poor joint alignment, poor balance, and low endurance can all be improved with persistent, individualized physical and occupational therapy. For best results, therapy should be started as soon after birth as possible. Mainstreaming school aged children is also important. All of this together leads to â€Å"age-appropriate social development and markedly improved independence and quality of life in the majority of patients.†(Binder, 390) Osteogenesis imperfecta is the most common genetic disorder of the bone. It occurs in about 1 in 20,000 live births, and is equally prevalent in all races and both sexes. The Type I OI has a population frequency of about 1 in 30,000. Type II has a birth incidence of about 1 in 60,000. Types III and IV are less common and may be as high as 1 in 20,000. (Isselbacher, 2111) The occurrence of OI in families with no history or blue sclerae is about 1 in 3,000,000 births.(Smith, 1995, 171) The recurrence risks in families is estimated to be 6 to 10%, but is only estimated because most couples choose not to have any more children. 15 to 20% of patients with OI do not carry the gene for abnormal collagen, making many wonder if there is yet another genetic problem undiagnosed at this time.(Smith, 1995, 172)

Philosophy of Education Essay

Thomas Jefferson once said â€Å"genius is 1% inspiration and 99% perspiration.† I believe it is this 1% inspiration that we must find, as teachers, in the youth of today. That way, we can give them the motivation to unlock the 99% perspiration inside themselves. After all, without that 1% inspiration, you have no reason to perspire. Teaching requires a certain kind of patience, understanding, and willingness to perspire on its’ own. It is not an easy task to uncover that 1% inspiration within your students. It is a bit like digging for gold. You really have to want it, know why you want it, and go after it. Essentially, a teacher has to have their own â€Å"inspiration† about being a teacher to be able to find the â€Å"inspiration† in their children. My inspiration is uncovering what our students can do for the world of tomorrow when they truly believe in themselves and can think at the highest levels of Blooms (evaluation and creation). A child that knows their dominant learning style and areas of multiple intelligences can comprehend a larger amount of information. They can also embrace their individuality and become comfortable with themselves inside the classroom. They are less focused on what their peers are accomplishing, and more focused on investing in their identified talents. I speak from experience because I was identified at a young age as having a learning style that was not as common at the time (auditory). I received additional assistance as a child, but most of the time I had to uncover my own â€Å"inspiration.† Many teachers during that time were unaware of how to approach an auditory learner. Since then, I have become extremely compassionate towards students who have a willingness to learn. It is important to break down those walls of â€Å"I can’t† and transform them into â€Å"how am I going to.† There is always a way to get something accomplished.

Empowering Your Organization Essay

Organizations are about people. People are the most valuable asset that an organization can possess to create success. The development of these people and the ability for an organization to retain talent can be complex. An organization must be organized to communicate and provide the structure necessary for growth and development. They must also have the people within the organization understand their ability to grow and the directions available within the organization for growth. In the industrial age a company was primarily there to provide goods and serves. Many organizational behaviorists at that time focused on getting the most production from the employee. The employee was looked at as a necessary evil in creating the goods for market. We have now realized that people are the foundation that can make or break an organization. The thoughts and actions of the company and the employee are imperative to their success. Retaining top talent is about creating a structure that is conducive to growth and development. Empowerment is important on an organizational level and an individual level. When looking at the dynamics of an organizations empowerment it is essential to recognize the symptoms of disempowerment. Gershon and Straub identified ten symptoms of a disempowered organization. We will look at one case within an organization and four of these symptoms that were evident and describe these dysfunctions. We will then create a plan using Gershon and Straub six values to create an empowering environment. Four Symptoms of Disempowerment Distrust and Cynicism When individuals feel that they must constantly compete for their future a sense of distrust begins to arise. In the case study this organization had weak leaders that did not give others a sense of team involvement. There was constant distrust in coworkers and in management to make the right decisions. Due to the lack of leadership employees felt the need to compete through criticizing and creating blame. Management did not give true direction or provide any plan of action but instead were quick to criticize the actions individuals took in order to compete tasks without direction. Apathy and Burnout The organization in the case study was constantly in a state of change. New projects can be exhausting in themselves. When a project goes beyond the original plan many times companies will use the resources they have and overwork the employee in order to reach plan. This can create burnout and apathy within the workforce. This was the case with this organization, instead of bringing in additional contact workers to assist the company expected employees to work overtime to meet goals. This would involve as many as eighty hours per week. The result was burnout and exhaustion and a general sense of being unappreciated. The personal life of the employees was expected to be put on hold and this creating a general sense of apathy within the workforce. Gossip and back biting poisoning work environment Many times people are the reflection of the environment that they are surrounded by. There is a saying about how weak people talk about other people; this was the case in this organization. Gossip was common place and a reflection of the emotional turmoil of not being able to move within the organization. Management did not stop the personal conflict that was created within many of the groups by gossip and â€Å"back stabbing†. Top talent leaving for better opportunities or work environment Due to the inability to move within the organization and the general atmosphere of distrust and dissatisfaction many of the top talent moved on to better opportunities. The organization was a revolving door and the issue was that the positions available were not backfilled with internal, local talent but instead more â€Å"new† employees were brought in to replace the talent that let the organization. This further fueled the discord and ill feeling of the current workforce. Six Values Applied to Disempowerment Change in anything that we do must first come from the inside before we can change the outside. A great example of this is in losing weight many people choose to go on a quick fix diet plan. This is a wonderful way to reduce the weight in the short term but the person eventually returns to their previous weight. Change must come from the inside through long term changes in the way that they think about food and the long term change in diet. When an organization has the symptoms of disempowerment it is not just from the inability of the individuals internally but from a dysfunctional mindset within the organization. Therefore the organization must perform a metamorphose to change the structure of the company and the mindset of the individuals and management. There are six values that are an essential part of the framework necessary for change within an organization. These six values are self-responsibility, authentic communication, trust, learning and growing, interpersonal process skills and caring. When looking at an organizational level of self-responsibility the empowering organization has individuals that take responsibility for their jobs, team and organization being the way that they need it to be. This is the opposite of the mindset of victimization and an understanding that changes comes from each individual within an organization. If an organization promotes authentic communication it is obvious through observing the individuals and their communication. If the communication is open, transparent, honest and vulnerable then the company is communicating authentically. When observing trust within an organization the first thing that needs to be evident is the ability for individuals to feel safe within the environment. This trust is apparent in the ability of individuals to take risks and tryout new behaviors without risk of reprimand from supervisors. When an organization promotes an environment conducive to growth and learning individuals are challenged to recognize their weaknesses and given the opportunity to learn and develop these skills. The growth and encouragement is transferable to both the employee and the organizational growth. Learning is on a bilateral level through growth of both the structure and the individual. An empowered organization understands individuals as independent and of their own mindset. They champaign the individual and have created process and protocols to resolve personal issues that may arise. The organization is high functioning within their relationships internally and support teamwork and individualism equally. There is a general sense of caring within an empowered organization. Leadership demonstrates genuine caring of the individuals that work within the company. Individuals feel valued and inspired creating motivation to do their best. The Plan To develop these skills within an organization that is lacking these basic values can be challenging. The plan must start with leadership and management having a full grasp of the qualities that create an empowered organization. The first step is to educate management in the skills necessary to create this environment. This cannot be done with a week-long workshop but with concrete training and development over the long-term. Honing and developing the skills on a weekly, monthly and yearly basis. Removing the â€Å"boss barrier† is an essential part of creating an environment for growth and productivity. The second step is to remove the â€Å"system† barrier. Looking at the process and the policies the current organization and recreating an environment that gives employees the opportunity to develop. Realigning the reward systems and identifying the blocks that disempower change within the organization is essential. The third aspect is to remove the barriers of the mind. This is important in empower both the leadership and the employee. People have a way of thinking about things until you give them the opportunity and the tools to look at things differently. You are basically what you think you are and it takes reconditioning the minds of the individuals within an organization to change. Change happens from within. It is the willingness of the organization to change and the individuals to change that will make a move towards empowerment possible. Motivation to change must be driven by emotions and the key is to find these emotional triggers and create a plan towards growth and opportunity for both the organization and the individual. References Bigelow, D. (2011). Empowerment: The Art of Creating Your Life as You Want It. Library Journal, 136(9), 95. Gershon, D., & Straub, G. (2011), Empowerment: The Art of Creating Your Life as You Want It. SterlingEtbos.2011.c.256p.. Gershon, D., & Straub, G. (2009). Empowerment Institute: The empowering organization: Changing behavior and developing talent in organizations. Retrieved from http://www.empowermentinstitute.net/index.php/organizational/organizational-empowerment/57-organizational-empowerment Individuals’ Mindset: Empowering the Individual. (2004). Black Book – Reengineering Investment Management & Advice to the Individual, 31-36. Kotter, J. P. & Cohen, D. S. (2002). The heart of change: Real-life stories of how people change their organizations. Boston, MA: Harvard Business School Press.

The California Gold Rush Essay Example | Topics and Well Written Essays - 2000 words

The California Gold Rush - Essay Example On January 24, 1848, Marshall was testing the mill wheel. As usual, the water running over it carried some sand and light gravel. But this time Marshall saw something sparkling in the sand. He picked out some small, odd-shaped beads of yellow metal. (p. 6) As the beads were tested and turned out to be gold, Sutter and Marshall tried to keep the discovery quiet for fear that the plan of an agricultural empire would be ruined when people start pouring to mine. Word gradually spread about the discovery until a San Francisco newspaper run a series of stories declaring the discovery of gold – at first as news fillers and later as headlines which naturally fuelled the furor. Sam Brannan owned this newspaper called the California Star. According to Judy Monroe (2002) at first, he did not believe the news about gold either but soon he became convinced and that on April 1, 1848, he ran six pages of articles about how easy it was to find and collect California gold. (p. 16) The news then spread like wildfire and thousands flocked to California from the West in that same year alone. While people came to California in droves, their bulk came only from the neighboring states such as Tennessee. It was after the farewell speech of the then President James Polk that finally launched the California Gold Rush. In a calm explanation of the situation in California, Polk validated the future of those who already came and those multitudes who will go to find the riches in California. His exact words were: The accounts of the abundance of gold in that territory are of such an extraordinary character as would scarcely command belief were they not corroborated by the authentic reports of officers in the public service who have visited the mineral district and derived facts which they detail from personal observation†¦ The explorations already made warrant the belief that the supply is very large and that gold is found at various places in an extensive district

Battle of San Jacinto Essay Example | Topics and Well Written Essays - 750 words

Battle of San Jacinto - Essay Example The researcher states that many American immigrants had migrated to Mexican Texas with full backing by the Mexican government near the beginning of the Mexican Independence. These immigrants started to rise up against the Mexican government in 1835 when the government of Santa Anna declared dictatorship rule over the country. Gradually, Texans formed a provisional government and started a movement for independence. This movement for independence was supported by many Americans, who volunteered to help the Texans in this movement. An army was formed by the help of these volunteers. In 1836 Santa Anna entered Texas with his army to take back its territory and put it back under the control of Mexico. Two battles were fought at Alamo and Goliad. Both of these battles were won by the Mexican army and a large number of Texan army was slaughtered brutally. After these two battles general Houston led his army against the army of Santa Anna near the river of San Jacinto in Texas. General Hous ton proved to be a very sharp and far sighted leader. The number of men in the Mexican army was already more than that of the Texan army and Houston did not want to give time to Santa Anna to call for more troops. Due to this reason he decided to execute a surprise attack against the Mexicans. This was a major risk on General Houston’s part because in this plan most of his army would be exposed to the Mexicans. On the other hand a critical mistake was made by the Mexican leader Santa Anna, in his confidence gained by the last two wins; he did not pay much attention to this battle and failed to post lookouts for any surprise attacks by the Texan army. This surprise attack by the Texan army was conducted in the evening of 21st April. The Texan army moved forward without getting caught by the Mexican army because their approach was hidden by trees and the uneven ground. Havoc reigns on the enemy as the Texian cavalry attack their stunned counterparts with slashing sabers (McDona ld, McCord & Haas 2008). This thing worked in the favour of the Texans because Santa Anna had not sent any men for lookouts. The bridge on the river was cut off by the Texans so that no retreats or reinforcements were possible. This was for both the armies because now the only way out of this was the ten feet deep water. The Texan infantry was led by General Houston himself. It was a well planned attack and the Mexican army was completely surrounded by the attackers. The Texan army had two artillery weapons called the twin sisters which were given to them by the city of Cincinnati. These weapons were placed in the battle and were of great help. It was a completely silent attack and the Texan forces did not reveal themselves until they were a few yards away from the Mexican army camps and then charged. They charged while shouting different slogans of â€Å"Remember Goliad† and â€Å"Remember Alamo†. The Texan army started firing at the surprised Mexicans. The Mexican ar my was not prepared for this kind of attack by its opponents and was completely taken by surprise. Most of the Mexican army was resting or asleep after building fortifications. Some of them were gone to gather woods while some of the others were fetching water at the time of the attack. The unarmed Mexicans had no choice but to ran and a complete chaos was created in the Mexican

Accounting for Leases and Accounting for Provisions Assignment

Accounting for Leases and Accounting for Provisions - Assignment Example The present value is arrived at after discounting the lease payments based on the interest rate that is associated with the lease payments. Similarly, in the lessee books of accounting the periodic lease payments should be apportioned between the reduction of the current liability and the finance charges. This is done so as to reduce the amount of interest that is paid by the lessee on the regular lease payments. Another significant aspects that lessee should consider is the depreciation of the assets leased. According to IAS-17, the depreciation of property held under lease should be similar to those assets that are owned. However, if it is uncertain that the lessee will own the property, the life of the property or the lease term whichever is lower is considered during the depreciation (Carpenter et al, 1994). One of the key aspects that characterize a lease is that the lessee purchases an asset from a lessor. However, instead of paying cash, it is deemed that the purchase is financed with a loan that is given by the lessor. In this regard, the lessees are supposed to include the loan interest on the lease payments thus decreasing the lease liability. This is computed as follows. Yearly lease payments-Interest expense (initial lease liability * interest rate) =Reduction of the lease liability (Dirsmith and Haskins, 1991). After computation of the lease liability, the lessee makes a journal entry as follows. Dr Interest Expense Account with the amount of interest expense calculated above Dr Lease Liability Account the difference Cr Cash Account amount paid Computing the value of the leased property It is imperative for lessees to determine the value of the asset that will be recorded in their books of account. This entails the amount of cash that the lessee would have paid in case he or she purchased the asset in cash. This is the current value of the minimum lease payments (MLP). To arrive at the minimum lease payments, two major interest rates are considered that include market rate and implicit rate whichever is lower. Part (a) (ii) Problems relating to the recognition and classification of leases in corporate financial statements Classification and recognition of leases in corporate financial statements is a major challenge that is faced by many organizations. This is based on the fact that different forms of leases are differently treated in the financial statements. One of the major problems is whether or not the rewards and risks associated with leases remain with the owners. Key rewards include capital gain as well as the right to sell property (Emby and Gibbins, 1988). On the other hand, risks involved are variations in the amount of returns, loss from idle assets in addition to obsolescence of the technology that is transferred from the lessor to the lessee. Transfer of rewards and risks to lessee The amount of risks and rewards that is transferred to the users is a major challenge that faces the accountants during the accounting treatments of leases. In this regard, it is fundamental for companies to highly recognize the concepts of the agreement between the lessors and the lessee even though the legal form of the agreement is vital. For example, a financial lease encompasses the transfer of all benefits and risks to the lessee (Gibbins and Mason, 1998). If there is no such transfer, then this becomes an operating lease. Similarly, the legal form of a lease may indicate that a company is exposed to few benefits and risks from the property leased but the substance condition of the agreement may indicate a very different scenario. This leaves the accountant with a major responsibility of