Banning Progress in the World of Swimming

Restricting Progress in the World of Swimming Picture an adolescent who focused on a game nearly as long as he can remember, went to each training and dry-land instructional course for some continuous years and asked his folks to get him a 600 dollar polyurethane bathing suit just to be to some degree like the scandalous Micheal Phelps, Ryan Lochte, or Jason Lezak. Presently picture a similar child being informed that he can no longer wear that Âtechnicalâ suit at any swim meets and that he needs to depend on the crude Âjammersâ bathing suit, which has not been utilized in the Olympics since 2004. This all sounds strange; notwithstanding, it is absurdly true.At the yearly 2009 Convention of USA Swimming Delegates, speaking to clubs from every one of the 50 expresses, a staggering vote had been thrown for early execution of a restriction on innovative bathing suits. Just to follow in not so distant future, that is on Jan first of 2010, will be a similar reaction from the NCAA, FINA, and various secondary school swimming assoc iations, including New Yorks PSAL.English: Ryan Lochte during 2008 Olympic Trials (O...The USA Swimming boycott will produce results on October first, 2009 and will discard the fantasies of incalculable adolescents, hard-earned cash of endless guardians, and make progress toward advancements in the realm of serious swimming all into the bin.If an individual works his heart out both genuinely and intellectually so as to accomplish a specific objective, shouldnt he be given indistinguishable open doors from the individuals who previously accomplished that objective? A run of the mill secondary school youngster who is a piece of a USA swimming club outside of school normally spends and normal of twenty hours in the pool week after week. Finishing exercises that aggregate more than 5 miles day by day, which is more that most people walk, the high schooler who experiences such mental and physical pressure is uncontrovertibly decided toward accomplishing a specific objective. On the off c hance that any sort of disturbance is...

First Chapter of The Strange Case of Dr Jekyll and Mr Hyde Essay exampl

First Chapter of The Strange Case of Dr Jekyll and Mr Hyde ‘The Strange Case of Dr Jekyll and Mr Hyde’ is a novella, short novel, which was distributed in the Victorian period. It has a gothic secret story sort and has a baffling, genuine tone. The general novella is set in London. This exposition will break down how the writer catches the reader’s intrigue what's more, presents the key thoughts in part 1 of ‘The Strange Case of Dr Jekyll and Mr Hyde.’ This exposition will assess how the creator, Robert Louis Stevenson, utilizes diverse language, how RL Stevenson employments symbolism, structure and structure, and the settings to catch the reader’s intrigue. The key thoughts in section 1 of ‘The Strange Case of Dr Jekyll and Mr Hyde’ are: duality of human instinct, mammoth in man and notoriety. When ‘The Strange Case of Dr Jekyll and Mr Hyde’ was composed it was accepted that individuals had two distinct characters, or otherwise called ones Doppelgã ¤nger. This falls under the segment of duality of human nature. Notoriety was essential to individuals provided that somebody lost it they would think that its difficult to get it back. RL Stevenson was conceived in Edinburgh, Scotland, and had a wiped out youth. He was a lone kid and his folks were trusting large things from him. Stevenson voyaged a great deal in his life and was frequently sick. In 1885 Stevenson composed ‘The Strange Case of Dr Jekyll and Mr Hyde,’ however it wasn’t distributed until January of 1886. This article will initially cover how RL Stevenson caught the reader’s enthusiasm utilizing the abstract gadgets, language, symbolism, structure and structure, and setting. The language area will break down the environment, sentence structure, analogies, comparisons and representation. The symbolism area covers theme, images and Victoria... ...own and regularly printed,† and as you discover toward the end in the novella this was Jekyll’s name on the check. This would make the peruser need to peruse, to perceive how Hyde got this check with another keeps an eye on name on it. This article title was replied by first covering the abstract gadgets utilized in section 1 of, ‘The Strange Case of Dr Jekyll and Mr Hyde,’ these artistic gadgets were language, symbolism, settings and structure what's more, structure. The second piece of this article shrouded the key thoughts in presented in section 1; the key thoughts utilized were duality of human nature, notoriety and mammoth in man. this is an incredible novella with an awesome wind toward the end, yet the issue for the advanced peruser is that as this novella is so well referred to, they can't peruse it as a secret, as they definitely know Jekyll also, Hyde are a similar individual. It is a riddle story that is no more a secret.

DSM-5 PTSD Diagnostic Criteria

DSM-5 PTSD Diagnostic Criteria PTSD Diagnosis Print DSM-5 PTSD Diagnostic Criteria By Matthew Tull, PhD twitter Matthew Tull, PhD is a professor of psychology at the University of Toledo, specializing in post-traumatic stress disorder. Learn about our editorial policy Matthew Tull, PhD Medically reviewed by Medically reviewed by Steven Gans, MD on November 07, 2019 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD on November 07, 2019 Post-Traumatic Stress Disorder Overview Symptoms & Diagnosis Causes & Risk Factors Treatment Living With In Children PeopleImages / E+ / Getty Images In This Article Table of Contents Expand Criterion A Criterion B Criterion C Criterion D Criterion E Criterion F Criterion G Criterion H DSM-5 PTSD Diagnosis How DSM-5 Changed View All The criteria for diagnosing post-traumatic stress disorder (PTSD) in the fifth edition of the  Diagnostic and Statistical Manual of Mental Disorders  (DSM-5) are somewhat different than the criteria in the fourth edition. Here are the symptom criteria in the DSM-5.?? Criterion A You were exposed to one or more event(s) that involved death or threatened death, actual or threatened serious injury, or threatened sexual violation. In addition, these events were experienced in one or more of the following ways: You experienced the eventYou witnessed the event as it occurred to someone elseYou learned about an event where a close relative or friend experienced an actual or threatened violent or accidental deathYou experienced repeated exposure to distressing details of an event, such as a police officer repeatedly hearing details about child sexual abuse?? How Traumatic Events Cause PTSD Criterion B You experience at least one of the following intrusive symptoms associated with the traumatic event: Unexpected or expected reoccurring, involuntary, and intrusive upsetting memories of the traumatic eventRepeated upsetting dreams where the content of the dreams is related to the traumatic eventThe experience of some type of dissociation (for example, flashbacks) where you feel as though the traumatic event is happening again??Strong and persistent distress upon exposure to cues that are either inside or outside of your body that is connected to your traumatic eventStrong bodily reactions (for example, increased heart rate) upon exposure to a reminder of the traumatic event Definition of Dissociation for People With PTSD Criterion C Frequent avoidance of reminders associated with the traumatic event, as demonstrated by one of the following: Avoidance of thoughts, feelings, or physical sensations that bring up memories of the traumatic event??Avoidance of people, places, conversations, activities, objects, or situations that bring up memories of the traumatic event How to Anticipate and Manage PTSD Intrusive Thoughts Criterion D At least two of the following negative changes in thoughts and mood that occurred or worsened following the experience of the traumatic event: The inability to remember an important aspect of the traumatic eventPersistent and elevated negative evaluations about yourself, others, or the world (for example, I am unlovable, or The world is an evil place)Elevated self-blame or blame of others about the cause or consequence of a traumatic event??A negative emotional state (for example, shame, anger, or fear) that is pervasiveLoss of interest in activities that you used to enjoyFeeling detached from othersThe inability to experience positive emotions (for example, happiness, love, joy) The Relationship Between PTSD and Depression Criterion E At least two of the following changes in arousal that started or worsened following the experience of a traumatic event: Irritability or aggressive behaviorImpulsive or self-destructive behavior??Feeling constantly on guard or like danger is lurking around every corner (or hypervigilance)Heightened startle responseDifficulty concentratingProblems sleeping Hypervigilance as a Symptom of PTSD Criterion F The above symptoms last for more than one month. Criterion G The symptoms bring about considerable distress and/or interfere greatly with a number of different areas of your life. Criterion H The symptoms are not due to a medical condition or some form of substance use.?? DSM-5 PTSD Diagnosis In order to be diagnosed with PTSD according to the DSM-5, you need to meet the following: Criterion AOne symptom (or more) from Criterion BOne symptom (or more) from Criterion CTwo symptoms (or more) from Criterion DTwo symptoms (or more) from Criterion ECriteria F through H How DSM-5 Changed The biggest change in the DSM-5 is removing PTSD from the category of anxiety disorders and putting it in a classification called Trauma- and Stressor-Related Disorders.?? Other key changes include: More clearly defining what kind of events are considered traumatic in Criterion AAdding different types of exposure in Criterion AIncreasing the number of symptom groups from three to four by separating avoidance symptoms into their own group (Criterion C)Changing the wording of some of the symptoms from DSM-IVAdding a new set of criteria for children aged 6 or youngerEliminating the acute and chronic phasesIntroducing a new specifier called dissociative features?? You can review the rationale behind these changes, as well as look at other changes in the DSM-5, at the website for the  American Psychiatric Association  (APA). An Overview of PTSD

Essay on Urban Legend of Car Headlights - 1480 Words

Lights Out In preparation for this writing assignment, I interviewed about 15 students at the University to collect their urban legends. One legend, often called â€Å"Lights Out,† was mentioned by just about all of the students I interviewed. Those who did not mention it on their own recognized it when I described it. I interviewed a 19-year-old male sophomore who anticipates getting into the School of Business. He transferred from Community College this past fall, and currently lives with a relative in a nearby off-campus home. He went to a small Catholic high school. He recalls first hearing this legend early in high school, probably between freshman and sophomore year. After telling him the purpose of the interview, I began the†¦show more content†¦Afterward, I asked him if he or anyone he knew had ever tried this before. He said, â€Å"I have (pause)†¦ I didn’t die (pause)†¦ that time (smile).† The way he smiled at the end of his performance re-established his normal disposition and alerted me that his serious tone earlier was just part of the act. His overall performance of the legend was similar to that of other students that I interviewed. When telling stories they seemed serious, but by the end their concern was clearly part of the performance. Many students I interviewed told me relatively the same story, and one female student even mentioned receiving an e-mail about it years ago. Unlike other urban legends I have heard, this story did not really change significantly from person to person, perhaps because it is so straightforward. Barbara Mikkelson provided many examples of this warning story, which is usually spread by e-mail or fax. One such example describes the murders as taking place on a certain weekend: â€Å"Gang Initiation Weekend. ( Please Read Very Important!!!) Police officers working with the DARE program has issued this warning: If you are driving after dark and see an on-coming car with no headlights on, DO NOT FLASH YOUR LIGHTS AT THEM! This is a common Bloods gang member initiation game that goes like this: The new gang member under initiation drives along withShow MoreRelatedCollective Behavior Theories1765 Words   |  8 Pagesupbringing. Rumors, urban legends, and myths have all played a major part in the formation of our society. When I was younger, my mother would always be careful not to flash her headlight at anyone who was driving in the opposite direction and didn’t have theirs on. The behavior stemming from this urban legend goes back to the early 1990s when gangs became really popular to talk about. Gangs were a source of fear in many urban neighborhoods. In regards to the aforementioned urban legend: The story wasRead More The Real Men in Black Essay556 Words   |  3 PagesThe Real Men in Black The Men in Black, are they a group employed by the government to cover up knowledge of extra terrestrials, aliens themselves, or merely a modern urban legend started by the mentally unstable. We are unable to answer this, but we will do our best to give you the proper information to have your own opinion.   Ã‚  Ã‚  Ã‚  Ã‚  The M.I.B. are said to visit people shortly after an encounter with aliens. Different people say different things about them, but basically they all agreeRead MoreTriumph Launching Event5211 Words   |  21 PagesCustomization – There is an option â€Å"create my Triumph† on the website where you can build your very own Triumph motorcycle. Weaknesses * Undifferentiated products/service - Unlike their rival, BMW, they don’t only make motorcycles, they produce cars as well. This is why BMW is a much better known company because their target market is relatively larger. * Because Triumph refuses to expand their stores into a more commercial environment such as a department store, the chance of attractingRead MoreSecurity Forces51988 Words   |  208 PagesMeasures Communications Fire Control Measures Field Considerations Captives, Detainees, and Prisoners Field Operations Direction and Redirection of Forces Written Measurement #4 Individual Tactics and Techniques Map Reading Skills Land Navigation Convoys Urban Operations Ground Combat Skills PAGE 1 19 59 65 81 88 97 100 103 117 122 138 150 169 186 225 THIS PAGE INTENTIONALLY LEFT BLANK SFAC /TECH. TRNG. SG L3ABR3P031 0S1C UNIT 1 DEFENSE CONCEPTS OBJECTIVE 1a Identify the relationship ofRead MoreStrategic Marketing Management337596 Words   |  1351 Pagesof difficulties have also been experienced by the car manufacturer Fiat (see Illustration 1.2). INTRODUCTION 17 Illustration 1.2 Balancing operational and strategic issues With annual sales of more than two million units with over 30 billion euros, the familydominated Fiat Group is the world’s sixth largest manufacturer of cars and trucks. However, between 1990 and 2001, the company’s share of the intensely competitive western European car market drifted from just under 14 per cent to a

Leadership Styles And Theories Of Leadership Essay

Generally, leadership is the art or process of influencing followers and subordinates to achieve the organizational goals. It helps an individuals or a group to identify its goals and assists in achieving the stated goals. Because of importance of leadership all kinds of group action, there are considerable number of researches and theories on leadership and many kinds of leadership styles like Greatman theory, power influence, Trait approach, Behavioral, Situational or Contingency approaches; Below, the Early Behavior Theory of leadership is being described. ï‚ § Behavioral Theories of Leadership: The limitations of trait theory led to significant change in the leadership Approach. In this theory full focus was on the actual behavior and action of leaders instead of their Personal qualities or traits. This theory emphasize on, what the leaders do and how they behave to become effective leaders. According to this theory leadership can be learned oppose to the Great Man and ‘Trait’ theory whereas leadership was believed to be born and inherited. Several attempts have been made to identify the dimensions of leaders behavior. But the most systematic and comprehensive studies in this direction were conducted in U.S.A at ‘ Ohio State University’ and, the University of Michigan during 1945-1947. These are considered to be the most important behavioral studies. ï‚ § Ohio State University: In 1945 the bureau of Business research at Ohio university initiated a series of studies onShow MoreRelatedLeadership Styles And Theories Of Leadership857 Words   |  4 Pagesproject shows that leadership is defined in many ways. Characteristics of a good leader are questionable. Leadership styles and theories, such as servant leadership, collective leadership, and dictatorship vastly differ but still share similar attributes. While servant leadership and collective leadership theories similarly encompass specific attributes, the collective leadership theory still lacks vision and empowerment. Inversely, at the other extreme of leadership theories is dictatorship. UnlikeRead MoreLeadership Style And Leadership Theory807 Words   |  4 Pagesresearch conducted on traits, skills, and characters relationships to leadership and followers. The paper discusses the common themes and conclusions addressed in all studies. The articles penned with the intention of examining the impact lead ership style and leadership theory in areas such as individual identity, culture, and worldview. Mahdi, Mohd, and Almsafir (2014) argue there is a significantly strong relationship between the leadership behavior and organizational commitment. Also, the paper synthesizesRead MoreLeadership Theories And Leadership Styles1512 Words   |  7 Pagesprovide examples surrounding various leadership theories and leadership styles that sustain the definition of a public leader. First, this paper will provide a definition of a public leader. Next, it determine two leadership theories and two leadership styles that support the definition of a public leader. Also, this paper will assess the effectiveness of the two leadership theories. Subsequently, it will assess the effectiveness of the two leadership styles. Further, this paper will utilize properRead MoreLeadership Styles And Theories Of Leadership876 Words   |  4 Pagesbstract This paper is to define the definition of leadership, and how its breakdown of various leadership styles and theories. I will also focus on more than one leadership style on what is to believe the best aligns thoughts of what leadership should mean. The leadership style is a mixed character of leadership that combines the transformational and servant leadership theories in to Healthcare. An evaluation is made of the learner’s leadership characteristics and how they would enable the learnerRead MoreLeadership Styles And Leadership Theories993 Words   |  4 Pagesto the other two leadership styles, I scored next highest in the delegate category and the least amount in the authoritative category. In this paper I will give a comprehensive overview of leadership styles and leadership management theories and how they relate to my style. Lastly, I will discuss my type of work environment, and three key actions or behaviors that I must demonstrate to be a successful leader. Alignment with management and leadership theories Leadership theories include trait, attitudinalRead MoreLeadership Styles And Theories Of Leadership1386 Words   |  6 PagesLeadership is known as the process of guiding groups, individuals and an organization in the establishment of goals as well as sustaining those goals. The concept of leadership incorporates a diversity of clarifications, leadership styles and theories. While looking at the leaders around us no matter if it’s our president or place of employment, we often find ourselves questioning exactly why these individuals shine in these positions. This essay will detail my leadership in relations of the transformationalRead MoreLeadership Theories And Leadership Style920 Words   |  4 PagesLeadership theories and Leadership Style In workplace condition, there are numerous dynamics which may affects a manager’s leadership style. The most significant features which will affect the choice of leadership styles or leadership behavior in a workplace condition need to identify. The most important factor which affects the manager’s leadership style is ‘Task’. The task is the real purpose of the team as well as the goals of the team. A manager’s upmost duty is to be certain that all team membersRead MoreLeadership Styles And Theories Of Leadership2172 Words   |  9 PagesThere are many leadership styles and theories.   Effective leaders are required to possess problem-solving skills, maintain group effectiveness, be dynamic, passionate, and be a motivational influence on others.   There are two leadership approaches that are most popular.   They are Transactional leadership and Transformational leadership.   A transactional leader is the traditional â€Å"boss† image (Yoder-Wise, 2015).   In such work environment, employees have an understanding that the superiors make allRead MoreLeadership Theories Of Leadership Styles4638 Words   |  19 PagesLeadership theories The full spectrum of leadership styles is broad. The leadership styles continuum ranges from very directive to very non-directive: Autocratic, Benevolent Autocratic, Consultative, Participative, Consensus, and Laissez-Faire (Gibson, 1995). The autocratic leader an authority who make decisions or set goals and does not feel the need to explain them. The benevolent autocratic leader also rely on authority for decision-making, but may explain the thought process behind the decisionsRead MoreThe Theory Of Leadership Styles903 Words   |  4 Pagesphenomenon of leadership is based upon directing, influencing as well as motivating individuals for the purpose of implementing plans as well as running an organization. Leadership styles vary from person to person and is dependent upon the situations that the leader might be faced with (George, Sims, P. Sims, D., 2007). Basically, the leadership styles have been categorized into six types (i.e. commanding, visionary, affiliative, democratic, pacesetting and coaching leadership styles). All these

A Review of Laser Processes Used in Solar Cell Fabrication Free Essays

A Review of Laser Processes Used in Solar Cell Fabrication Abstract There are many different laser techniques that can be used in the production of solar cells. By examining the research which the various solar cells were fabricated with laser technique, it is possible to understand the pros and cons of using laser for produce the cells. The following paragraphs will list which process the laser technique have been used in this review. We will write a custom essay sample on A Review of Laser Processes Used in Solar Cell Fabrication or any similar topic only for you Order Now Introduction The buried contact solar cell was invented at University of New South Wales by Green et al. in 1983. These solar cells have a relatively high efficiency approximately 25% and present a possibility of cost-reduction with applying this technology to the manufacturers’ production lines. The following are the general main steps of forming the buried contact solar cell: 1. Texturing of surfaces 2. Top surface diffusion 3. Oxide growth 4. Groove cutting and diffusion 5. Aluminum deposition and sinter 6. Metal plating 7. Edge isolation The key parts of this process, which result in the cells become more efficiency than the standard screen printing solar cells are the laser grooving and groove diffusion to reduce the cell shading and contact resistance and the texturing which reduce the surface reflection. A schematic of a buried contact solar cell is shown in the figure below (Green 1995). [pic]Figure 1: Cross-section of buried contact solar cell Research continues working on the ways which could further improve the efficiency of the buried contact solar cell. With the statistics obtained from the experiment, they can try to figure out the effects which using different methods and materials in solar cells would cause. These parts include different diffusion profiles to form the p-n junction, surface passivation using different materials, and the different methods of grooving of the silicon, rear surface treatment, metallization and so on. Laser texturing In order to reduce the reflection effect of the solar cells, front surface texturing is one solution. There have many methods to increase the light trapping, such as mechanical scribing and reactive ion etching. However, laser texturing could effectively texture the multicrystalline surface, providing isotropic etching that other techniques cannot do. Abbott and Cotter (2006) revealed that with deeper laser texturing, the less the front surface reflection is. More detailed results are shown in figure 2 (adapted from Abbott and Cotter 2006). Note that with very shallow texturing (10mm), they cannot trapping very well, as a result behaving like the planar one. Figure 2: Front surface reflection of laser textured samples with different ablation pit depths (0) 10mm, (? 20mm, (? ) 30 mm, (*) 40 mm, (x) 50mm with residual slag, (+) planar silicon and (line) random pyramid textured silicon. It is straightforward that we should texturing deeper pit, however, this will increase the surface recombination rate, which is detrimental to solar cells. Even though the pit depths 50mm have the lowest reflection, it will leave some slag in the pits that acting like defects. These residual slags will enhance t he surface recombination rate, reducing the open-circuit voltage as well as the efficiency of the solar cells. Finding better parameters of operation to texture the wafer properly without the appearance of slag is therefore becomes the main issue for the manufacturers. Top Surface diffusion The conventional method for doping materials is the thermal diffusion which performed at high temperature (over 800? ). The process is so-called solid state diffusion and has various methods, for instance physical vapour deposition, to control the doping profiles. Also there is a considerable alternative method of forming doping areas in silicon solar cells by using laser-doping. With the Nd:YAG pulsed laser, the doping profiles can be controlled with the desirable doping area. Ogane et al. (2009) asserted that by using the laser doping technique with 0. 5W output, it can fabricate the solar cells with comparable efficiency to those fabricated by thermal diffusion methods. Some statistics of the result from their research are shown in figure 3 (adapted from Ogane et al. 2009). Note that a large number of the oxygen atoms are induced to the solar cells owing to the operation is in air. This increase the sheet resistance and as a result, reducing the efficiency of the solar cells. The advantages of the laser doping process are that it can be operated at room temperature, in the atmosphere, as well as the easier process forming a selective doping area without any lithography pre-set processes. With these advantages, even though the properties of these solar cells are slightly worse than the cells handled by thermal diffusion, it is acceptable to some manufacturers and worthy to work on it. [pic] Figure 3: The average of six solar cells properties of cells with emitters fabricated by laser doping as a function of laser output power, compared with the case of thermal diffusion (TD). Laser groove The most common device which is used to form the laser grooved front surface contacts is the Nd:YAG pulsed laser, operating at a high frequency. The depth of the laser groove after lasing is typically 30 microns deep and approximately 20 microns wide. During the process, laser will vaporises silicon through the oxidation layer, and this will induced the thermally damaged to silicon. Such this damage will acts as recombination sites of carriers when operating the solar cells, minimised this defect is therefore necessary in order to improve the efficiency of the solar cells. Studies on this part (Schoonderbeek et al. 2007) have revealed that using the shorter wavelength of the laser, i. e. the higher power output can reduce the thermal damage induce by the laser. [pic] Figure 4: Increased lifetime ratios (decreased laser damage) are obtained when scribing lines using short-wavelength lasers. Figure 4 (adapted from Schoonderbeek et al. 2007) above shows that by using lasers with short-wavelength at either 532nm (green) or 355nm (UV) will have better properties in comparison to 1064nm (IR) laser. Nevertheless, the lower cost of the IR laser is more favourable to the manufacturer. Thus the solar cell research of this part is undertaken at institutions and companies in order to find out the better trade-off point. Back surface field and laser-fired contacts The technology which usually used for rear contact passivation in solar cells is that highly doped region near the back contact. This is called back surface field. Normally aluminium is applied to it by evaporation, following by sintering to make aluminium atoms diffuse into the silicon. For reducing the cost per watts generated by solar cell, some different methods were tested for the feasibility analysis. One of the ways for reducing the cost is doping aluminium locally (Meemongkolkiat et al. 2006). It is obviously that doping less metal could reduce the cost, however the efficiency should not be diminish too much. In this process the oxide on the back surface is partially etched prior to aluminium were screen-printed on it. In their research, with choosing the aluminium screen-printing pastes properly (the composition is not provided in their paper), the efficiency of the solar cells are adequately (16%) compared to the normally full back surface field (16. %). Alternatively, aluminium deposition can be applied to the solar cell with the passivated emitter and rear contact, followed by fast scanning laser firing to reduce the rear surface recombination rate as well as improve light trapping. With this so-called laser-fired contact technique, Schneiderlochner et al. (2002, p. 32) demonstrated that the efficiency of the laser-fired contact solar cell can reach up to 21. 3%. Some result s from their research can be seen in figure 5, which are adapted from Schneiderlochner et al. 002. Note that the silicon nitride passivated layer has a lower efficiency maybe due to degradation in passivation quality during laser firing. [pic] Figure 5: The solar cell results with the laser-fired contact technique compared with conventionally processed passivated emitter and rear cells The main advantage of the laser-fired contact is that after possessed a passivating layer and depositing the aluminium, there is only one step needed (laser firing) instead of several processes of photolithography. Hence by using Nd:YAG pulsed laser system for laser-fired contact processing, the cost per watts can be reduced due to less handling steps, as well as the expensive chemicals. Summary There are some different techniques with respect to laser that applied to the fabrication of the solar cells are discussed above. With the laser system applied to the back surface field and laser-fired contacts, the cost can be reduced by using less costly chemicals, whereas shrinking the cost of instruments and operation for the case that laser system induced to the top surface diffusion. The aims of both grooving and texturing using laser technique are improving the properties of the solar cells. The laser system provides the possibilities of reducing the cost per watts without decreasing too many characteristics of the solar cells, which is the most important issue for manufacturers. Therefore, studies focus on these techniques will continue while some of them are already used in fabricating solar cells with other techniques. The ultimate aim of these is make the solar cells as cheap as possible so that public are willing to having it, thus minimizing the environment impact. Reference Abbott, M. and Cotter, J. 006, ‘Optical and electrical properties of laser texturing for high-efficiency solar cells’, Progress in Photovoltaics: Research and Applications, Volume 14, Issue 3, pp. 225-235. Honsberg, C. and Bowden, S. 2009, Buried Contact Solar Cells, Photovoltaics CDROM, accessed 12 September 2009, . Meemongkolkiat, V. ; Nakayashiki, K. ; Dong Seop, K. ; K im, S. ; Shaikh A. ; Kuebelbeck, A. ; Stockum, W. and Rohatgi, A. 2006, ‘Investigation of modified screen-printing Al pastes for local back surface field formation’, Photovoltaic Energy Conversion, Conference Record of the 2006 IEEE 4th World Conference on, Volume 2, pp. 1338-1341. Nd:YAG laser’, wiki article, 3 July 2009, accessed 14 September 2009, http://en. wikipedia. org/wiki/Nd:YAG_laser. Ogane, A. ; Hirata, K. ; Horiuchi, K. ; Nishihara, Y. ; Takahashi, Y. ; Kitiyanan, A. and Fuyuki, T. 2009, ‘Laser-doping technique using ultraviolet laser for shallow doping in crystalline silicon solar cell fabrication’, Japanese Journal of Applied Physics, Volume 48, Issue 7, pp. 071201. Schneiderlochner, E. ; Preu, R. ; Ludemann, R. and Glunz, S. W. 2002, ‘Laser-fired rear contacts for crystalline silicon solar cells’, Progress in Photovoltaics: Research and Applications, Volume 10, Issue 1, pp. 9-34. Schneiderlochner, E. ; Grohe, A. ; Glunz, S. W. ; Preu, R. Willeke, W. 2003, ‘Scanning Nd:YAG laser system for industrially applicable processing in silicon solar cell manufacturing’, Photovoltaic Energy Conversion, 2003. Proceedings of 3rd World Conference on, Volume 2, pp 1364-1367. Schoonderbeek, A. ; Stute, U. ; Ostendorf, A. ; Grischke, R. ; Engelhart, P. ; Meyer, R. and Brendel, R. 2007, ‘Laser technology in silicon solar cell production’, Proceedings of the 4th International WLT-Conference on Lasers in Manufacturing, pp 693–698. [pic] How to cite A Review of Laser Processes Used in Solar Cell Fabrication, Essays

Depreciation Practice and Public Policymaking

Question: Discuss about the Depreciation Practice and Public Policymaking. Answer: Introduction: Auditing is a process where the auditors of a business take some samples of the financial documents of the business; and then test and verify them so that all the material misstatements can be identified, if any. After that, the auditors give their independent opinion about the audit result of that particular business. This whole process is called the planning and execution of audit program (Glover, Prawitt and Messier 2014). One of the main aspects of the audit program is to find the audit issues that give the necessary direction to the auditors. The auditors need to find out the hidden audit issues from the audit situation; and then, they need to mention it in the audit documents. Hence, it can be said that it is the utmost responsibility of the auditors to find out the audit issues so that they can be documented in the audit files and necessary actions can be taken. The given case study states that City Limited is one of the major property developers Australia. However, the main operation of the company is based in Brisbane. It is mentioned in the case study that an economic downturn is going on the central business district of business in the property development sector. Another reason that is supplying fuel in this economic downturn is the abundance of city office spaces. In this particular case, there is a lot of responsibility of the auditors and the first responsibility of the auditors is to identify the audit issues in the whole situation. Hence, in this regard, the responsibility or the job of the auditors is to conduct a detailed analysis on the total situation and find out the audit issues of the situation. There can be various reasons that lead to the downturn in the property development sector. Some of the reasons can be the high rate of unemployment; the high rate of interest in the home loans; a severe recession period in the econom y of the country; the halt in the rise in the population of the country; slowdown in the foreign investment; the change in the rules and regulations by the government and many others. In this case, the auditors need to find out which of the above reasons are the potential audit issues in the given situation (Seawright 2013). There are various kinds of reasons for which a business or organization considers to buy a new computer set or a new software. One of the basic reasons for the buying of a new computer is to smooth the various business operations of the organization. The given case study says that Web Limited has bought a new computer system for the organization. The company has bought the new system for two reason; they are to make the financial analysis of the company more effective and to improve the quality of management reporting. In this situation, some audit issues need to be identified by the auditor of the organization. The first aspect that the auditors need to consider is to verify the capability of the new computer system. This can be tested by running the new system so that it can be seen the system is assisting in the financial analysis and management reporting. Apart from this, there are various other audit issues that the auditors need to maintain. They are to manage the policies for the new system; to manage the access of the users; to manage the various kinds of security issues relating to the new system; to configure the networks and many others (Holm and Zaman 2012). These audit issues need to be considered by the auditors of Web Limited. Many crucial issues need to be considered at the time of opening a new overseas sales outlet. The provided case study states that Beauty Private Limited has established a new overseas sales outlet. The basic audit issue in this regard is to analyze and evaluate the possibility of profitability of the new outlet. On the other hand, it needs to be made sure that the transfer of the inventories will reduce the lead-time of the business. Reducing the lead-time is an important aspect as it helps to make the business more effective towards their customers. The auditors of the company should analyze that the strategy of free distribution of samples. This strategy needs to be perfect for the success of the business (Prawitt, Sharp, and Wood 2012). The auditors of Beauty Private Limited need consider these audit issues. Audit approach refers to a risk analysis methodology that analyzes the effects of envi0ronment in which they are operating. This is a part of the internal control of an organization. There are two types of audit approach. They are Test of Control Approach and Substantive Approach. Both these approaches cannot be used in the same condition. The nature of the situation demands the choice of the audit approach. These situations are discussed below: Test of Control Approach: Test of control approach is used to analyze the effectiveness of the business control that is used by the client for the prevention and detection of material misstatement in the financial reports of the company. The test of audit approach assists the auditors to decide whether to depend on the test system of control of the client or not. In case the auditors find that the system of control of the client is not effective and weak, then the auditor decides to adopt substantive audit approach that increase the cost of the whole audit program (Johnstone, Gramling and Rittenberg 2013). In the process of test of control approach, the auditors perform two three kinds of operations. They are re-performance, observation and inspection. The auditor does re-performance operation in order to identify the control used by the audit client and their effectiveness. In order to observe the control elements of a business process, the auditors use observation approach. In the inspection stage, the auditors use to test different kinds of documents to verify signatures, stamps and others. Substantive Approach: The auditors adopt substantive audit approach at the time of weak internal control system of the audit client. In substantive approach, the auditors use to test and verify all the business documents of the audited client without depending on the information provided by the management of the organization. The auditors place zero reliance on the control system and information of the audit client (Knechel 2016). In this case, the auditors have to organize a detailed analysis of the various business documents of the organization. This is the situation where substantive audit approach is applied. There are three kinds of risk in auditing. They are inherent risk, control risk and detection risk. Inherent risk is the kind of material misstatement that arises due to errors and omissions. There is not any part of internal control in this kind of risks. Control is the kind of risk that arises due to the lack of control system of the audit entity. Here is not any part of omissions or fraud in it. Detection risk is the kind of risk that arises due to the failure of the auditor to detect the material misstatement in the financial documents (Knight 2012). Based on the above discussion, it can be said that substantive approach is applicable for the inherent risks as this risk arises due to omission and fraud. Test of control approach is applicable for control risk as these kinds of risks arise due to the weakness in the internal control system of the audit client. Lastly, substantive approach will be applicable in case of detection risk, as the auditors need to examine more samples to detect the material misstatement in the financial documents of the organization. Maintaining various aspects of depreciation is lying on the hands of the audit client as depreciation is totally the matter of inter control system of the company. It is the responsibility of the management to set up the depreciation method and the percentage of depreciation. Hence, it can be said that the auditors will use the test of control approach for the accuracy and completeness of depreciation, as the auditors need to test the internal control system of the audit client. However, the auditors can use substantive approach if they think that the internal control system of the client firm is not effective and there is a strong need to adopt the substantive audit approach. It can be happened that there is some kinds of omission or fraud in the value of depreciation at the end of the year. To avoid these kinds of situation, the auditors sometimes use the substantive approach of auditing at the time of making the balance sheet (Drew and Dollery 2015). As discussed earlier, auditing is an important aspect for every business organization. The process of auditing helps to establish clarity in different financial and accounting operations of an organization. On the other hand, one cannot deny the importance of the communication of accounting information in an organization. Accounts is a critical process which helps to keep records of all financial transactions of an organization; it helps to verify the source of every income and expenses of the organization which is essential to the auditors of the organizations. The effective communication of accounting information indicates that the auditors and other relevant persons of the organization have the proper access of all the necessary accounting information. At the various stages of auditing, the auditors need different kinds of accounting information; and for this purpose, the proper communication of accounting information is a must need. There are numerous benefits of the effective co mmunication of accounting information in an organization (Hall 2012). The first benefit is reliability. Different kinds of accounting data and information provide reliability in the audit process as it gives the auditors the necessary direction to continue their jobs. Based on the communicated accounting information, the auditors can detect the material misstatement in the financial and accounting documents of the organization. On the other hand, based on this information, the auditors can judge that whether the material misstatement is due to the lack of internal control of the audit firm or due to any kind of fraud or omission. The second benefit is analytical tool. The communicated accounting information can be used as an effective analytical tool to understand the financial position of the company. The auditors are sometimes instructed to comment on the financial position of the audited firm. In that kind of situation, the auditors have to analyze the business information of the organization that is provided by the accounting communication system. Based on the analysis of the information, the auditors comment on the financial situation of the audit client. The third benefit is that the effective communication of accounting information passively helps the organization too gain the trust of the investors. The investors take the investment decision based on the declaration of the auditors report in the ann ual report of the organization. In the presence of all necessary accounting information, the annual report of the organization reflects the true financial image of the business organization and helps to attract the attention of the investors (Lobo and Zhao 2013). These are the three major benefits of the effective communication of accounting information to the auditors. The companies can implement proper communication of accounting information by some specific ways. One of the ways is the implementation of accounting information system in the organization. The role of accounting information systems is to gather, process, deliver and store all the accounting information in an organization for various parties. It is desired in every organization that the auditors will get all the necessary information from the management to carry on the audit process. Hence, from the above discussion, it is clear that success of the audit process in an organization vastly depends on the delivery of accounting information of that organization. This discussion is a clear evidence of the fact that there is a connection between auditing and the communication of accounting information. References Drew, J. and Dollery, B., 2015. Inconsistent depreciation practice and public policymaking: Local government reform in New South Wales.Australian Accounting Review,25(1), pp.28-37. Glover, S.M., Prawitt, D.F. and Messier, W.F., 2014.Auditing assurance services: a systematic approach. McGraw-Hill Education. Hall, J.A., 2012.Accounting information systems. Cengage Learning. Holm, C. and Zaman, M., 2012, March. Regulating audit quality: Restoring trust and legitimacy. InAccounting Forum(Vol. 36, No. 1, pp. 51-61). Elsevier. Johnstone, K., Gramling, A. and Rittenberg, L.E., 2013.Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning..Auditing: A Risk-Based Approach to Conducting a Quality Audit. Cengage Learning. Knechel, W.R., 2016. Audit quality and regulation.International Journal of Auditing,20(3), pp.215-223. Knight, F.H., 2012.Risk, uncertainty and profit. Courier Corporation. Lobo, G.J. and Zhao, Y., 2013. Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements.The Accounting Review,88(4), pp.1385-1412. Prawitt, D.F., Sharp, N.Y. and Wood, D.A., 2012. Internal Audit Outsourcing and the Risk of Misleading or Fraudulent Financial Reporting: Did Sarbanes?Oxley Get It Wrong?.Contemporary Accounting Research,29(4), pp.1109-1136. Seawright, D.D., 2013. Overcoming internal audit issues with professionalism and integrity.Journal of Business Cases and Applications,7, p.1.