The Westboro Baptist Church And Its Members Example

The Westboro Baptist Church And Its Members Example The Westboro Baptist Church And Its Members †Article Example Bharti Airtel Limited Organizational structure Headquartered in New Delhi, India and by and by stretching out in more than 20 s all inclusive, Bharti Airtel Limited accept a Matrix type of hierarchical structure (Airtel, 2014). This incorporates joining of both divisional and utilitarian structures with the end goal that it shows up as a lattice empowering order to stream vertically just as on a level plane. Nonetheless, because of current unusualness of worldwide economy just as hardened rivalry presented by comparable players in media communications field, this firm’s strategy creators have throughout the years since its origin continued changing until to the current state. This is clear both in 2011 and 2013 whereby it balanced its structure to guarantee satisfactory and brisk development of its shopper business (Airtel, 2014). Likewise, it was a procedure to sidestep extreme and ominous rivalry all the more so in regions, which Bharti Airtel has overwhelmed like S. Asia an d India. This likewise was to help in contriving ways on the most proficient method to enter other overwhelmed provincial markets by their rivals, for example, in Kenya where Safaricom to date nearly hoards the whole market (Airtel, 2014). Nearly in all offices involving the whole structure, the heads are chiefs represent considerable authority in a specific given activity. At that point these chiefs or CEOs other than the principle one there are comparative experts working under them having comparable experience and aptitudes intended to execute their center and particular capacities. This is clear as appeared in diagram underneath. In the mission to advance its development plan, Bharti Airtel as of late for example on 5Th February 2014 thought of a progressively decentralized methodology that addressed its hierarchical structure. This was to guarantee Airtel across Africa will be in a situation to stay aware of hardened rivalry by placing all the working states into four bunched S trategic Business Units (SBUs) (Airtel, 2014). These were to answer to the MD just as CEO as from first April 2014. For example, one of this grouped Strategic Business Units (SBUs) incorporate that of Zambia, Congo B, Malawi, Burkina, Niger, Chad, Madagascar just as Seychelles spoke to by Mr. VG Somasekha (Airtel, 2014). According to late investigations dated first quarter of 2013, Airtel works in 17 African states having a demographic pool of 63.7 million clients. References(2014). â€Å"Bharti airtel constrained †Organization structure (India and South Asia).† Airtel. Recovered from

“Growing Old” †a Poem by Matthew Arnold Essay

What is it to develop old? Is it to lose the magnificence of the structure, The radiance of the eye? Is it for excellence to forego her wreath? Truly, however not for this by itself. Is it to feel our quality Not our sprout just, however our quality rot? Is it to feel every appendage Become stiffer, each capacity less definite, Each nerve all the more pitifully hung? Truly, this, and the sky is the limit from there! be that as it may, not, Ok, ’tis not what in youth we imagined ‘twould be! ‘Tis not to have our life Mellowed and mollified similarly as with nightfall gleam, A brilliant day’s decrease! ‘Tis not to see the world As from a stature, with riveted prophetic eyes, What's more, heart significantly mixed; What's more, sob, and feel the fulness of the past, The years that are no more! It is to spend long days Furthermore, not once feel that we were ever youthful. It is to include, immured In the hot jail of the present, month To month with exhausted agony. It is to endure this, Furthermore, feel yet half, and weakly, what we feel: Somewhere down in our concealed heart Putrefies the dull recognition of a change, Yet, no feeling none. It is last phase of all At the point when we are solidified up inside, and very The ghost of ourselves, To hear the world cheer the empty phantom Which accused the living man. Harneet Banga At the point when we are more youthful we frequently envision how extraordinary it is be more seasoned. In any case, when we are more seasoned, we can no longer appreciate life the manner in which we used to, because of our physical body. In this manner the sonnet â€Å"Growing Old† by Matthew Arnold, essentially deciphers, that we ought to appreciate the here and now we are given in life as opposed to anticipating a period we think we’ll appreciate. Matthew Arnold has portrayed the older individuals and the importance of the sonnet, directly through the sonnet, with the assistance of beautiful gadgets. The particular thought of symbolism of this sonnet has all the earmarks of being connected straightforwardly to the entry on mature age individuals. For instance, â€Å"Grow stiffer, each capacity less exact,† this statement expresses that once you’re more established, the body of a mature age individual gets stiffer, and they work less accurate, this state ments states symbolism since they portray how an old individual feels and how their cerebrum capacities too. In every refrain, Arnold has responded to the inquiry he presented in the principal verse which is, â€Å"What is it to develop old?† in every verse that question is replied. Since the topic of this sonnet is about Old individuals, there are numerous images in this sonnet depict the topic of the sonnet, and we could utilize this graceful gadget which is imagery. The words, for example, â€Å"old, wreath, last stage, stiffer, quality rot, etc† are words in the sonnet that represents developing old, fundamentally representing the importance of the sonnet. Metaphor is the point at which you look at two things, and Arnold has utilized this gadget to disclose how it feels to be old, â€Å"As from a tallness, with riveted prophetic eyes,† the words utilized in this model, have no basic enthusiasm with each other, however it despite everything exhibits the importance of the sonnet. Harneet Banga A word reference meaning of the word old will presumably has something to do with develop and matured individuals, however the connation to depict the word old in the sonnet are, â€Å"Is it to lose the wonder of the form,† or â€Å"The shine of the eye† this is the connation rendition of portraying the significance of the sonnet, which are elderly folks individuals. This phenomenal sonnet is missing one thing which would most likely make this sonnet sound much better, which is the rhyming of the sonnet, it generally lets individuals get into the sonnet, however lamentably this wasn’t utilized in the sonnet. Since this sonnet doesn’t have a rhyme plot, the meter of this sonnet is unpredictable; it doesn’t follow the â€Å"da Dum da Dum da Dum da Dum† style, it has thought of another unique and one of a kind style for the perusers to make sense of the significance of the sonnet. Similar sounding word usage wasn’t basic in this sonnet, l et’s state it was not really utilized; similar sounding word usage is having a similar letter in one line couple of times, â€Å"And feel however half, and weakly, what we feel:† Arnold utilizes this line in a similar sounding word usage approach to depict how mature age individuals feel, they essentially feel in an amazingly pitiably way. There are considerably more beautiful gadgets utilized in this sonnet, sound similarity greatly affects the sonnets meaning. Sound similarity is a reiteration of the sound of vowel all through the verse, and in the sonnet they have rehashed a vowel all through a line in a refrain. For instance, â€Å"Not our blossom just, however our quality decay?† the vowel â€Å"O† is utilized all through this line of the sonnet, making sound similarity and a significance to the sonnet. The word old is being rehashed continually all through the sonnet, Arnold doesn’t state old in each refrain, yet he uses comparable words to depict old, and answers the inquiry which he posed in the start of the sonnet, which is â€Å"What is it to develop old?† Matthew Arnold has portrayed the significance of the sonnet through all these wonderful gadgets, for instance the symbolism is utilized in the sonnet to give us a picture of an old individual and how they feel. All these beautifu l gadgets have added to the sonnet in an amazingly well way, and with these wonderful gadgets, the importance of the sonnet became more clear.

Welcome, Dads!

Welcome, Dads! Theres nothing quite like Dads Weekend at the University of Illinois. Family from near and far gather on campus in celebration for Illini football, great food, and a lifetime of memories. Here are a few of my personal favorite activities for Dads Weekend! Illini football (of course!) Win or lose, Illini fans love their football! Attending the Illini football game is a great way to get some fresh air while bonding with your dad. Bundle up, because it can get chilly in the bleachers! Luckily, snacks and hot chocolate are available for purchase. After all, you know what they sayI-L-L! Brunch at the Illini Union Brunch at the Union is an affordable and easy way to get a brunch reservation for Dads Weekend! Reservations can be made in advance, and the cost is just $20. Attending the Union brunch is a great way to meet new people and spend quality time with the family. Escape Rooms Ive gone to quite a few escape rooms in the Champaign area, and let me tell you, they are a blast! Last year, facing a day of cold weather and rain, my family decided to do an escape room at Adventures in Time and Space. Not only was playing an escape room a great way to pass the day, it also was a great experience to make memories with my family. I highly recommend giving an escape room a try! Papa Dels Pizza Ordering takeout from Papa Dels has been a longstanding tradition for my family during Dads Weekend. Being from Chicago, its no easy feat to find great deep dish pizza in Champaignâ€"Papa Dels truly delivers on excellent deep dish. My familys personal favorite is a large deep dish with spinach, onions, and green peppers. If youre hoping for a night in, Papa Dels delivers, too! Rachel Class of 2020 I am studying Middle Grades Education with concentrations in Social Sciences and Literacy in the College of Education. Although I now reside in Champaign, I am originally from Vernon Hills, a Northwest suburb of Chicago.

Fast Food Is An Online Kitchen - 1087 Words

1 Executive Summary Beyond Fast Food is an online kitchen that allows customers to make their own ingredients choices and cooking style online that is submitted to a physical location for preparation and fast pickup. It allows busy families to make healthy, fresh, customizable, and affordable meal choices right on the go for their families and reduce their overdependence on Fast-food commonly known as junk food. Our foundation is based on providing fast but healthy meals for busy families. Healthy eating has become a serious concern in the U.S. People are busy trying to juggle life, work and family, while attempting to make convenient, affordable, and healthy meal choices. To overcome the challenges busy families face, Beyond Fast Food†¦show more content†¦People can even schedule a week long family meal plan giving them more peace of mind. Our targeted first location: Our first location will be in Flagstaff, Arizona, with plan to expand nationally as we grow. Our decision to locate in Flagstaff, Arizona is based upon the favorable business environment for the restaurant industry in that location. From a report made by flagstaff.com, people and restaurant owner in Flagstaff have become more conscious about healthy eating and tend to favor fresh local ingredients. Target Customers: We will target busy working individuals and families, health conscious people, and elderly, with moderate to high income. We are unique: Presently, we are the only restaurant offering this unique combination of, healthy, technology-driven, and customizable, to consumers no matter what their concern for healthy and fresh food is. On top of that, our meals are affordable, ranging in the $5-$10 range. The price is simply unbeatable for the quality of our food and the convenience of our service. There is only about $2 difference from what the regular fast food restaurants are charging and this price difference can be justified by our healthier customizable food items along with our faster service. Growth potential: Despite Fast Food, being unhealthy, the Fast food industry has the largest market share in the restaurant industry. The eating out industry is expected to grow to $782.7 billion in 2016, from $586.6 in 2010. Our business concept

The Auditor s Responsibility For Detecting Fraud

The main issue in this case is that in the standard audit reports that go with the financial statements, â€Å"the auditor’s responsibility for detecting fraud is not discussed (Mancino, 1997)†. This is occurring because â€Å"auditors do not examine every transaction that happens or event and that would mean there is no guarantee that all material misstatements, whether caused by error or fraud could be detected (Mancino, 1997)†. There should be a spot on the audit report that states the auditor’s roles and their limitation into finding fraud. â€Å"There also seems to be some issues between the rules of the PCAOB has and the language that auditors use in their reports do not match (Holl, 2005)†. They should add a phrase to their audit reports that says it was either caused by error or fraud and to take accountability of knowing fraud had happen since it is the auditor’s job to show that the financial statements are free of material missta tements. Another reason this is occurring is the fact it is pretty much a pass or fail type of report it is not very detailed. The recommendation I would have for handling these issues are getting languages to match what the auditors do and what the investors want to see when they’re reading the auditor’s report. We also need to bring back that the auditor’s reports and include the term â€Å"certify† as if they were to guarantee that they have reviewed the financial statements with an external stamp of approval. â€Å"This leaves it in the auditor’s hands andShow MoreRelatedEssay On Auditing1647 Words   |  7 Pagesfulfilled by auditors which is yet to be comprehensively determined and agreed upon by industry leaders, regulators and governments however according PCAOB Chairman  « detecting fraud is the responsibility of external auditors and that with few exceptions they should find it  »(CFO.com 2004). In deed the responsibility of auditors is being argued nowadays, being recognized as a source of certainty and transparency, an auditor portrays the role of preventer, detector and reporter of fraud and wrongfulRead MoreInternal Controls And The Audit Process1708 Words   |  7 PagesDuring the audit of the financial statements we will be assessing the internal controls in use as mandated by the Sarbanes-Oxley Act of 2002. The act was designed to enhance corporate responsibility as it relates to financial reporting issues. Section 404 covers the internal controls that have been setup by the company. Internal controls are designed to protect the assets of a business from misuse or loss. Internal controls also help the business to streamline processes so that goals can be achievedRead MoreWhat Management and Auditors Can Do to Help Prevent Fraud, Errors and Illegal Acts1157 Words   |  5 PagesJeff Sacks-Wilner Term Paper What Management and Auditors can do to Help Prevent Fraud, Errors and Illegal Acts Fraudulent, erroneous, and illegal acts committed by a public company, usually at a managerial or executive level, have been a very serious problem for many years and have prompted development of strict and updated regulations, such as the Sarbanes-Oxley Act, in an attempt to prevent these occurrences. Unfortunately, these new or updated regulations are not enough to prevent theseRead MoreThe Degree Of Auditor Responsibility For The Detection Of Fraud1790 Words   |  8 PagesThe degree of auditor responsibility for the detection of fraud has been re-defined repeatedly over the history of audit and is still generating considerable discussion in recent years, at the hand of financial crisis and a number of huge scandals, such as Enron – WolrdCom – Parmalat – Satyam Computer Services, which caused auditing to become headline news, and therefore widened the expectations gap between the audit firms and the public, and raised further questions about the audit value t o societyRead MoreClarified Statements On Auditing Standards1705 Words   |  7 Pagesunderstand and apply. It also converged the standards with the International Standards on Auditing (ISAs). The Auditing Standards Board started the project in 2004 after the Sarbanes-Oxley Act was implemented. There was a need for clear standards for auditors after the events that brought the Sarbanes-Oxley Act. Also the International Auditing and Assurance Standards Board began working on clarifying the international auditing standards in 2003 and they went into effect in 2009. The purpose of the ClarityRead MoreThe Ethical Dilemma Of Susan Faces1500 Words   |  6 PagesAU 316.12, the auditor has a responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether caused by fraud or error. However, absolute assurance is not attainable and thus even a properly planned and performed audit may not detect a material misstatement resulting from fraud †¦Ã¢â‚¬ ¦. Furthermore, audit procedures that are effective for detecting an error may be ineffective for detecting fraud. b) AccordingRead MoreAudit Analysis : Audit And Audit1188 Words   |  5 Pageswrong check fraud; With the expansion of enterprise scale and complex business activities, audit sampling appears that, according to accounting statements balance and accounting data sample extraction section, and then inferring the overall result of the review. This approach will be inevitably sweeping; recently, there was not only reveals the compliance of accounting standards and disclosure errors and fraud dual audit mode, which means gradually expanding the scope of responsibility of the auditRead MoreCase Analysis : The Fraud1004 Words   |  5 PagesThe fraud was carefully carried out over several years by individuals at several organizational layers, including the president, CFO, COO, vice president of marketing, director of accounting, controller, and a host of others. Although the fraud itself did not indicate that the audits had failed, the investors and creditors held that Coopers failed to follow GAAS throughout their audit. Consequently, these plaintiffs felt the auditors were responsible for the losses. The five-month trial concludedRead MoreA Brief Note On District Health Board : Scandals Essay1244 Words   |  5 Pagesincreasingly high expectation that auditors are accountable for detecting all frauds, while the standards require auditors to provide reasonable, but not absolute, assurance. The purpose of the report is to discuss the accountability of auditors in detecting fraud by analysing a $16.9 million fraud of Otago District Health Board (ODHB) perpetrated by Swann and Harford from 2000 to 2006. The report will explain the event, the fraud, the stakeholders, the role of auditors and the current situation. AboutRead MoreSubsequent Events At The End Of The Accounting Period1574 Words   |  7 Pagesavailable to be issued(FASB, 2009). Auditors must evaluate subsequent events at the end of the accounting period and discuss material items with the auditing team. There are two types of subsequent events, recognized and non-recognized(FASB, 2008). Recognized subsequent events are those that provide additional evidence about the conditions that existed on the balance sheet date. This type includes events occurring up to the date of the auditor s report. In it s simplest form, recognized subsequent

Organ Donor - 2701 Words

I want you to imagine watching a loved one†¦your grandparent, parent, spouse or significant other, even your own child, dying because one of their vital organs has quit working. Maybe because of a disease or an accident, maybe for a reason that cannot be explained, without any warning. The only chance of this person surviving is through an organ transplant, but there aren’t any available. By a show of hands, how many of you are organ donors? I. There are 11 body parts that can be successfully transplanted : A. Heart, heart valves, kidneys, pancreas, lungs, liver, intestines, skin, bone marrow, Connective tissue, corneas. B. CBS News recorded the first organ transplant that was†¦show more content†¦My neighbor fifteen year old son/Dan died of head injuries in car accident. His mom decided to donate his organs. His heart went to a fisherman; his kidneys went to a widow of army. The teenager gave life to other and his family feels a sense of satisfaction and comfort that other lives have been touch by him. B. Your biggest obstacle at this point is procrastination. The problem arises when you are thinking about becoming a donor but never do anything about it. Then, no one knows your wishes and your organs will not be donated. The consequences of this are more people waiting for organs and there will still be an incredible shortage of available organs. CONCLUSION: As you can easily see, donating your organs can be one of the most important decisions you ever make and also the greatest gift you could ever give. Organ Donation Persuasive Speech There is somewhat worthwhile regarding being a donor. Thinking on how a kid, someone’s mom, someone’s dad, or anybody in this world whose been pressed into terrible situation where in the matter of life and death, organs are able to be donated to a certain individual to continue their lives. All you need is a good organ donation persuasive speech. | Even though the majority of people are sympathetic regarding saving lives, when it approaches to organ donation, many people get worried. Some alarm that if you comprise a donor sticker on your ID, that on the moment you were to dig up into anShow MoreRelatedOrgan Donation : An Organ Donor1068 Words   |  5 Pagesshould become organ donors. Choosing to become an organ donor provides the opportunity to save up to eight lives and improve the quality of life for many others with tissue donation. An organ donor can also provide comfort to the grieving family: the loss of the loved one will be helping others to live. Becoming an organ donor is much easier than many think. The decision can literally be done in just minutes. Web MD states, an organ transplant is the surgical removal of a healthy organ from one personRead MoreOrgan Transplants Should Not Be An Organ Donor Essay1167 Words   |  5 Pageswaiting list for organ transplants feel every minute of every day. However, instead of waiting for a toy, they are waiting for something they literally cannot live without. I am a registered donor and know people who have had organ transplants. There is a continuously increasing need for organ donors, and it is easy to become an organ donor. Today, I hope to persuade you all to become registered donors by explaining the need for more donors, what you can donate, and how you can become a donor. (First,Read MoreCompensation for Live Organ Donors1974 Words   |  8 PagesCompensation for Live Organ Donors HU 280 – Bioethics February, 19, 2012 Compensation for Live Organ Donors Currently, there are over 100,000 people on the United Network for Organ Sharing (UNOS) waiting list for organ transplantation (2012, Transplant Trends). Only 26, 246 transplantations occurred between January and November of 2011, (UNOS, 2012, Transplant Trends). There is a huge contrast in the number of people needing organs and the number of organs actually available for transplantationRead MoreWho Is An Organ Donor Right?853 Words   |  4 PagesDonating an organ, whether it is before or after dead, is seen by society as the right thing to do, but at what cost. Being asked to become an organ donor right before getting our license is almost always a yes. Death is one of the farthest things from our mind and when we are asked this question we would rather live life knowing our organs could be used to save someone’s life. But this simple checkmark or heart can sometimes be used against us; because there are so many people waiting for an organ, doctorsRead MoreOrgan Donor / Donation Organization779 Words   |  4 PagesCreative Title Topic: Organ Donor/Donation Organization: Topically Specific Purpose: Whatever the decision might be, the smart thing to do it to do some research. I. INTRODUCTION A. Attention getter: Did you know that as of 1988, according to the American Transplant Foundation, 597,166 transplants have occurred in the U.S.? B. Relevance: Organ donation, being controversial as it is, does not have enough information out into the public in order for the people to make a concise opinion/idea aboutRead MorePersuasive Speech : Organ Donor1480 Words   |  6 Pagesaudience of the importance of becoming an organ donor to save lives. 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Since the gap between organ donation and the need for organs continues to grow apart, something has to be done to reverse thisRead MoreThe Need for Organ Donors Essay995 Words   |  4 Pageslife-saving transplant in time, eighteen people will die because the organ transplant they need will not be possible. Today I will explain the need for organ donors, how you can become an organ donor, and finally, how ones decisions can and is affecting society. There is a need for organ donors. Having enough people die isn’t the problem, there are more than enough potential donors dying but deny the right for someone to use their organs. This isn’t a small problem, but an enormous problem. CurrentlyRead More Organ Donors Must Not be Paid Essay559 Words   |  3 PagesOrgan Donors Must Not be Paid   Ã‚  Ã‚   Today, medical operations save lives around the world, a feat that surely would surprise our ancestors. Many operations replace defective organs with new ones; for new organs to be ready to be implanted there need to be organ donors. We are not so advanced a society that we can grow replacement organs. Thousands of organ donors in the United States every year are seen as doing the most noble of deeds in modern civilization, and most of the time death has toRead MoreAddressing The Shortage Of Organ Donors981 Words   |  4 PagesAddressing the Shortage of Organ Donors. More than 110,000 people are on waiting lists for organs they may not ever get in time (mantel). This has caused an organ black market in which people are trading their or other individuals’ organs for illegal money. In case making criminals out of normal people. In 2009, the FBI arrested a Brooklyn rabbi for illegal organ trade, he was buying organs from overseas for a mere ten thousand dollars and selling here in the black market for upwards of one hundred

Financial Statements Registered Companies †Myassignmenthelp.Com

Question: Discuss About The Financial Statements Registered Companies? Answer: Introducation The financial statements prepared by the company (BHP Billiton) is a statement which is consolidated statement and the same has been presented by the company as per the provisions and requirements of Corporation Act of 2001 and companies Act 2006 of UK as the company is also listed in UK as well. The financial statements of the company were prepared under the requirements and the relevant provisions of IFRS standards ad also relevant provisions of AASB standards as well(AnnualReport 2017). Accounting policies which were followed by the company in its presentation of the financial statement is as follows: The company has followed the going concern basis as it would be an ongoing business operation and the management does not see any liquidation possibilities in the near future. Items of financial mature has been measured on the basis of historical cost basis in general except the assets which has bene categorized as derivatives instruments by the managements. These derivatives assets are shown and recognized in the books at their respective fair value. Some of the long term (non-current assets) which are being held for sale are carried in the books or recognized in the financial statements at their fair values after making relevant adjustments to the expected costs of disposal. Revenue generated by the company is recognized following the books at the respective fair values of the consideration which is either receivables or received by the entity. The revenue generated is recognized in the books only when the company ascertains the fact that significant risks related to the ownership of the goods concerned have been passed to the buyers. Trade Receivables of the company is taken into recognition at their fair value and afterwards the same is considered at the amortized costs by using the method of effective interest methodology after accounting or impairment charges. Inventories concerned are taken into recognition under lower of the costs involved or the net realizable value. Costs of the inventory are determined under average cost basis using the absorption cost method. Property, plant and equipments of the company are taken into recognition after deducting the accumulated depreciation and impairment charges from the costs. costs of the PPE has been recorded at the fair value which has been paid for the acquisition of the PPE. The costs also include the expenses incurred on bringing the PPE into operational existence(Hall 2012). Depreciation is estimated by the company by considering the useful lives of the asset concerned and residual amounts if any etc. the useful lives of the assets have been identified to be reassessed from time to time. The PPE and non-current assets excluding Land is generally assessed under the SLM method and other assets such as Mineral rights and petroleum interests etc. are depreciated under applying the units of production method etc. The depreciation methods used are as follows: Assets Method Buildings and plants/Equipments SLM Mineral rights units of production method which is based on the rate at which depletion takes place. petroleum interests units of production method which is based on the rate at which depletion takes place. Capitalized exploration costs units of production method which is based on the rate at which depletion takes place. Evaluation and development expenditure units of production method which is based on the rate at which depletion takes place. While buildings are depreciated at SLM using a life term of 25-30 years , the same for plant and Equipment is depreciated suing a life term of 3-30 years of life period. Goodwill has been taken into recognition by the company in those cases where the fair values of the payments made for acquiring businesses and assets were found to be in excess of the identified fair value of the assets and liabilities taken over by the company. Goodwill of the company has not been amortized by the company in recent years and has been shown in the books at costs of the ascertained as stated above and after making suitable adjustments for impairment charges(AnnualReport 2017). Operating lease assets being in use are not generally capitalized by the company and the lease payments mad e by the company are taken into the books (income statements) as operating expenses. On the other hand, the financial leases are taken into recognition as long term assets as the same are capitalized by the company as PPE. The capitalized leased assets are shown in the books at their respective fair values concerned. The interest expenses related to the capitalized leases assets are shown in the books as operating expenses(Dyson 2007). When the companys management comes to a determination of value regarding the mineral reserves and associated items and the development of such reserves are actioned the costs related to the capitalized exploration and expenditures made on evaluation of these assets are recognized ( termed and reclassified) as PPE. After the initial assessment all further expenses related to their development are classified as PPE(Cottrell 2012). Accounting policies followed by the company and Estimates used- Are they flexible? Yes. the accounting policies followed by the BHP Billiton company are quite flexible as the company mandates to change the estimates asper the Changing needs. For example, the deprecation follows the estimates of remaining life which is evaluated each year. Similarly, fair value of assets are evaluated frequently. Impairment of assets are also carried out under a frequent evaluation policy of the management and the same can be carried out more than once if the situation demands the same. Accounting policies followed by the company and Estimates used are these followed by competitor firms. Yes. the same accounting policies and estimates are mostly followed by competing firms such as RIO TINTO and others. Comparison of accounting policies and estimates which are used by the entity and its competitor firms (one of the competitors). BHP Billiton RIO TINTO Depreciation Measurement SLM method and Unit of production method. SLM method and Unit of production method. Impairments Evaluated annually and if necessary evaluations are undertaken as per requirements. Evaluated annually and if necessary evaluations are undertaken as per requirements. Fair value measurement Trade Receivables, financial leases and financial assets are recognized using Fair value. Trade Receivables, financial leases and financial assets are recognized using Fair value. Do you agree with the policies and estimates used by the entity? The policies and estimates used by the BHP Billiton management are as per the regulatory principles and guidelines issued by corporations Act 2001, AASB standards and ASX guidelines. Is accounting strategy adopted by the entity hiding or is it revealing in nature? Most of the accounting items have been presented in manner which can be termed as revealing. However, the fair value measurement could have bene more revelatory. However, the general feeling is that the company has made as much as possible the revelations for general understanding(Roy 2015). For example, the company has revealed impairment charges included in he financial statements in detail for the last year. The same is presented as follows: The general accounting policies which are adopted by the BHP Billiton management have been applied by the group entities to maintain consistency in periodical reporting and changes to the methods have not been considered in the latest reports presented. The companys management has taken decisions to adopt all those regulatory changes and implement all the changes in the AASB standards and IFRS issues which were required to be made mandatory as of 1st July 2015. However, the companys management has decided not to implement those standards which have bene issued but which were still not made effective before the issue of the latest financial statements(Picker 2015). Preparation of an investigative report based on the Managements Accounting Strategy Reporting Strategy. To make the reporting clearer as to how different streams of the company are performing the company has included a segment based reporting. The segment based reports includes the revenue for these segments and Underlying EBITDA, EBIT and Depreciation and amortization etc which were considered during the last year. The segment reports also include the capital expenditures made during the last year and assets and liabilities of each segment has bene clearly demarcated. The company has reported the revenue and EBIDTA based on segments like petroleum ,copper ,Iron Ore ,coal ,Unallocated group (potash and nickel waste etc.) and Total Group Revenue. The segment reports have also reported the inter segment revenues which were adjusted in the final analysis. The segment reports further classified revenue and expenses based on their location wise operations. Revenue for the groups identified segments are reported and recognized following the books at the respective fair values of the consider ation which is either receivables or received by the entity. The revenue generated is recognized in the books only when the company ascertains the fact that significant risks related to the ownership of the goods concerned have been passed to the buyers(Deegan 2015). The financial report also included in detail an exceptional item which resulted in considerable amount of losses ($2450 million) on account of a failure of dam built in Brazil known as Samarco dam. The companys subsidiary in Brazil has gone on to adjust the Samarco investment to zero which results in a loss of US$ 655 million on account of loss of equity and impairment costs of $525 million. The subsidiary also reserved a US$ 1200 million because potential obligation which are expected to arise from the failure of the dam(Hoggett 2011). The adjustment made for the last three years are shown in the folloing figure: All these points towards the managements strategy of reporting the operational details in clearer terms and let the stakeholders and users of the financial statements be informed. All this points towards a fair approach towards reporting of accounting matters ad tells a lot about open reporting strategy which would result in more trust among the shareholders of the company. Assess Accounting Flexibility The accounting policies are well demarcated by the managerial policies and the same does not leave the accountants to have enough flexibility in using the same for reporting. However the accountants of the company does not have the leeway to change the accounting and reporting policies without managerial and Boards consent on their own. The accountant does not enjoy leeway and does not have a very high degree of flexibility in reporting items of important nature. Consolidation of the operations and financial statements are also done under relevant control environment and the audit committee ensures that there is enough internal control procedures in place to check the accounting transactions being reported for presentation to external users(Wyatt 2003). For example, the valuation and estimation of the fair value of assets and derivative instruments would require the final approval of the Executive Leadership Team. The Fair value measurements are done. The fair value estimations are based on the standard valuation techniques prescribed and uses the market inputs along with dealer quotes in case of similar assets found in the market. Thus it can be concluded that the accountants are free to work within a set boundary which ensures the checks are in place of all kinds of possible personal biases and errors and willful misconduct(Wood 2005). Evaluate Accounting Strategy Flexibility do exist in reporting by accountants of BHP Billiton and for that purpose accountants for most of the competing firms in the sectors because of the nature of business operations. However, that would not allow the reporting to get distorted if all the issues are protected by accounting control (internal control mechanisms followed. The industry peers seem to be following similar measurement criteria which is exhibited by RIO Tinto financial statements observed. The fair value measures are well documented and several write downs by RIO TINTO is presented with facts. For example, the RIO Tinto books show an impairment charge of US$1,655 million related to intangible assets and another US$ 194 million related to PPE were recognized for the Simandou project. The details are comparable to disclosures made by BHP. The managers of the BHP Billiton were fully aware of the losses made by the company amounting to $6.4 billion in 2016 as compared to a $1.9 billion profit in the previous year. The immediate concern was taking a decision regarding the possibility of understanding the BHP business as a going concern and after ascertaining the ability of the firm to undertake business as a going concern the financial statements were prepared. The CEO remuneration is fixed at a base salary plus pension benefits (25% of base salary maximum) plus performance related benefits which would not exceed 240% of the base salary. Of the performance benefits half are paid in cash and the other half is paid in the form of deferred equities(AnnualReport 2017). At the end of each financial year the CEO and other managerial performance and concerned remuneration is measured against established standards. The same activity is undertaken by the committee of remuneration and the Board of directors. If the performance of the managerial personnel are found to be lower than the prescribed threshold level no performance bonusses are paid. In this assessment the committee of remuneration is further assisted by the sustainability committee and it is believed that even if the managers have a reason to establish higher profits for getting performance bonuses the company and its board of directors have enough checks in place to assess the financial performance and control such behavior(Weirich 2013). The CEO pay for the last three years have been shown in the figure below: No short term or long term incentives were accorded to the CEO in 2016 as the performance of the BHP Billiton firms is below expectations. in 2017 the CEO compensation would remain the same and the company has not decided to increase either base salary nor the % of incentives. Evaluate the Quality of Disclosure Disclosures made by the companys in the financial statements are seemingly adequate. Revenue generated, expenses incurred have been accounted for in a desired manner and enough details are disseminated through the notes accompanying the financial statements. Disclosures are made in detail related to revenue recognition in the books by segment and by total, measurement of trade receivables, PPE, accounts payables, determination of depreciation and amortization, Impairment of goodwill and other intangibles. Expenses incurred by the company in the last few years are also shown in detail including individual components. For example, the Employee benefits expenses are further sib-divided into wages and salaries paid for the last three years, social security benefits paid, shares awarded to employee pension benefits disbursed etc. other details includes expenses including lease rents, Raw materials and consumables used, royalties paid to the state and federal governments and freights and service commissions paid as well(AnnualReport 2017). The segment based reports includes the revenue for these segments and Underlying EBITDA, EBIT and Depreciation and amortization etc. which were considered during the last year. The segment reports also include the capital expenditures made during the last year and assets and liabilities of each segment has bene clearly demarcated. The company has reported the revenue and EBIDTA based on segments like petroleum, copper , Iron Ore ,coal ,Unallocated group (potash and nickel waste etc.) and Total Group Revenue. Segment based reports are enough to understand how the same is generated and the segment reports also includes a report of the generation of revenue based on presence of the companys operations based on various geographies. The financial reports and accompanying reports also mentioned some of the non-IFRS based measurements used by the company to measure financial performance in recent years such as Underlying EBIDA. Overall the quality of the disclosure is good for the BHP Billiton company. However individual components used by the company for making fair value assessment are missing in some cases and clear comparison notes are not provided. Identify Potential Red Flags The BHP Billiton company has written off large amounts owing to a dam failure in Brazil which it was alleged that occurred because of the company shirking its responsibility as far as corporate social responsibility is concerned. The samarco dam failure happened because of possible design failure and BHP Billiton wrote off more than $2450 million in assets costs write offs and losses which would probably arise because of damages in class action suit. The companys subsidiary in Brazil has gone on to adjust the Samarco investment to zero which results in a loss od US$ 655 million on account of loss of equity and impairment costs of $525 million. The subsidiary also reserved a US$ 1200 million on account of potential obligation which are expected to arise from the failure of the dam(Bline Fischer 2014). The asset write offs because of this and losses are well explained with adequate footnotes and valuation done is explained with the help of notes. There has been a large amount of increase/decline in the value of the PPE, Trade receivables and cash and cash equivalents along with inventory in the books but the same has been well explained as to why the valuation have changed drastically. For example, the cash assets have changed from $ 6,753million in 2015 to $10,319 million in 2016. The same has been well expanded in the form of notes no 19. So, there is no real red flag as such in the financial reporting and everything is well covered by the related disclosures(Atrill Eddie 2012). Compliance with the Conceptual Framework Conceptual frameworkif often described as a theoretical development which has been prepared by the standard setting entity like AASB and IASB to make sure the real world issues and problems can be tested against the same for validity(Roy 2015). Conceptual framework is a theoretical framework which defines the objectives that are needed to be fulfilled by the financial statements prepared and presented by the corporate entities under AASB and ASIC and the framework helps in the interpretation of the standards put forwarded by AASB and IASB. With the application of the CF the financial statements are expected to be prepared in such a way that they would be able to fulfill the qualitative requirements thats needed in a financial report. These qualitative requirements make sure the facts and the data reported remains verifiable by the users and thus able to disseminate the relevant data on the basis of which the users including the stockholders would be able to take the right kind of decision regarding their investments(Sterling 2012). The BHP Billiton company has adhered to the conceptual framework and presented in a manner which makes it possible for the users to get information for the purpose of investing and related decision taking. It shall be noted that if the conceptual framework is not followed- the same would make it difficult in an uniform manner. A different set of regulation would be followed by different companies making comparison impossible for users and stockholders. As a result, the decisions regarding investing in a particular company like that of BHP Billion would be not as informative as it is now(Weygandt 2014). As a common set of rules are present in the form of a conceptual framework the same lets the preparers of the statements understand the simple thing that the accounting practices are based on the same set of ideology for all corporates to follow and that would make it possible for the users to have an objective look at the annual reports of corporate entities fully knowing they have been prepared under similar guidelines(Whittington 2008). The presence of the conceptual framework gives guidelines for transactions which are unusual in nature and which has occurred for the first time. Also the conceptual framework can be used to gauge the effectiveness of the accounting standards and their applicability in a changing world(Christensen Nicolaev 2011). For example, the adherence to the conceptual framework has been explained through the followings: Revenue measurements are done as per reporting guidelines and following the due procedure. For example, the revenue is reported by considering the respective fair values of the consideration which is either receivables or received by the entity. The revenue generated is recognized in the books only when the company ascertains the fact that significant risks related to the ownership of the goods concerned have been passed to the buyers(Barker Schulte 2017). Trade Receivables of the company is taken into recognition at their fair value and afterwards the same is considered at the amortized costs by using the method of effective interest methodology after accounting or impairment charges. The veracity of the information which are contained in the financial statements can be verified with reliability and all the detailed information are available (with regard to revenue, expenses, valuations, remuneration paid, assets disposed of and acquired) in the financial reports and notes accompanying as well(BAKER CORTRELL 2011). References AnnualReport 2017, 'Annual Report, 2015-16', BHP BIliton Limited , Sydney. Atrill, P Eddie, M 2012, Accounting and Finance , 5th edn, Prentice Hall Financial Times, LONDON. BAKER, R CORTRELL, D 2011, ADVANCED FINANCIAL ACCOUNTING ,10TH ED, MCGRAWHILL IRWIN, CHICAGO. Barker, R Schulte, S 2017, 'Representing the market perspective: Fair value measurement for non-financial assets.', Accounting, Organizations and Society, vol 56, no. 3, pp. 55-67. Berry, AJR 2011, Accounting in a Business Context., South-Western Cengage Learning., OXFORD. Bline, DM Fischer, ML 2014, Advanced Accounting, John Wiley and Sons, Chicago. Chambers, RJ 2012, Accounting: LAw, Theory Ethics, McGrawHill Publications, Chicago. Christensen, HB Nicolaev, VV 2011, 'Does fair value accounting for non-financial assets pass the market test?', Review of Accounting Studies, vol 18, no. 3, pp. 734-775. Cottrell, TECDM 2012, Advanced fiancial Accounting , 10th edn, McGrawHill - Irwin, NewYork. Dagwell, R 2014, Corporate Accounting in Australia, 4th edn, NewSouth Publishing, Sydney. Deegan, C 2015, Australian Fiancial Accounting , 8th edn, McGraw-Hill Education - Europe, Sydney. Dyson, RJ 2007, Accounting for Non-Accounting Students., 6th edn, Financial Times/Prentice Hall., London. Eisen, PJ 2013, Accounting (Business Review Series), 6th edn, Barron's Educational Series Inc.,U.S, NewYork. Elliott, B Elliott, J 2017, Financial Accounting and Reporting , 18th edn, Pearson Educaitonal Publishers , Harlow. Hall, JA 2012, Accounting Information System, South Western Cengage Learning, Chicago. Hoggett, J 2011, Company Accounting, 9th edn, John Wiley and sons, Brisbane. Picker, R 2015, Australian Accounting Standards, 1st edn, Earnst and Young Publications, Melbourne. Roy, H 2015, Contemporary Issues in Accounting, Pearson Publicaitons , Sydney. Sterling, R 2012, 'A Statement of Basic Accounting Theory', Journal of Accounting Research, vol 5, no. 1, pp. 95-112. Weirich, T 2013, Accounting and Auditing Research: Tools and Strategies, 8th edn, John Wiley Sons; , London. Weygandt, J 2014, Accounting for Business Decision Making, 6th edn, John Wiley and Sons INC, Chicago. Whittington, G 2008, 'Fair Value and the IASB/FAASB Conceptual Framework Project:', ABACUS, vol 44, no. 2, p. 158. Whittington, G 2008, 'Fair value and the IASB/FASB conceptual framework project: an alternative view', Abacus, vol 44, no. 2, pp. 139-168. Wood, FASA 2005, Business Accounting , 10th edn, Pearson Education Ltd, HArlow-London. Wyatt, AR 2003, 'Accounting Professionalism They just dont get it!', https: aaahq.org/AM2003/WyattSpeech.pdf, Chicago.

Façade Constructions

Introduction Faà §ade constructions are parts of a building that provides protection of the people inside against extreme weather and enemies. Buildings either for commercial, institutional or residential purposes must fulfill fundamental needs of human beings.Advertising We will write a custom essay sample on Faà §ade Constructions specifically for you for only $16.05 $11/page Learn More In most cases, these fundamental needs relates to the dictates of weather and climate for instance adequate sunlight, cold, wind as well as rain. This means that facades are very important structures in buildings. Yin (2008) indicates that due t the importance of facades and the improving technology as well as changing weather patterns, the development of faà §ade constructions is continually evolving. These developments reflect many years of human experience and technology advancements. Generally, there are various technologies applied in the construction of facades . In this case, most faà §ade constructions address the needs of a particular situation, which depicts different architectural styles and materials. In addition to the needs of certain situations or settings, faà §ade constructions might have different designs due to cost of materials and type of building involved. It is evident that technological development has been advancing at a very high speed. For this reason, architects and building engineers have come up with new faà §ade construction technologies and designs following extensive research. Due to contemporary changes in social, political, technological and environmental spheres, today’s faà §ade structures seek to solve contemporary problems and keep pace with advancing technology. In addition, contemporary faà §ade structures as a sign of the expression of architectural and aesthetic quality. This means that the faà §ade serves several other functions besides protection from harsh weather conditions. As a result , there are several designs and types of faà §ade constructions to address these diverse functions.Advertising Looking for essay on architecture? Let's see if we can help you! Get your first paper with 15% OFF Learn More There is need for an integrated system of faà §ade construction, which can serve different purposes rather than a system that only serves a single purpose. This integrated faà §ade construction system entails various architectural designs and incorporation of different materials and structures. The integrated faà §ade system is a vital element in construction facades as it will serve multiple purposes and lasts longer than a single-faà §ade system comprising few materials and a single design. In this sense, the major function of the integrated faà §ade system is to offer occupants of different buildings with a unique structure hat solves most of their problems and addresses their needs. Such an integrated faà §ade system aims to respond to the e xternal weather conditions and enhance internal performance of buildings, whether office, residential, commercial or institutional. This integrated faà §ade system is a valuable cladding system for tall buildings. In addition, the system shifts from traditional faà §ade systems, which only had a single layer or several joined layers with no space between them. In the convectional faà §ade system, the primary and the secondary structures remained highly separated. However, the integrated faà §ade system also comprises the joining of the primary and secondary structures for effective protection. For successful implementation of the integrated facade system there is need of extensive research of modern needs of buildings as well as the changing weather conditions. Having adequate data on these aspects is important in the implementation of the project. This is because the main purpose of this form of faà §ade system is to offer multi-purpose protection of the interior of buildings as well as meet the needs of occupants of such buildings in relation to internal performance and productivity. This project offers a viable solution to the contemporary needs of faà §ade constructions. The integration of active facades, day-lighting facades, double facades and interactive facades provides an enhanced form of protection for nearly all types of buildings.Advertising We will write a custom essay sample on Faà §ade Constructions specifically for you for only $16.05 $11/page Learn More Particularly, this project is very essential for incorporation of faà §ade system on tall buildings, which for a long time lacked a permanent solution. The project will cover the architectural detailing of the integrated faà §ade system, the different forms of facades, and the performance of the system as well as the design of this system. Literature review and available data Faà §ade is a very significant part of any building and serves various purposes. It is an envelope for the building that prevents it from unpredictable weather effects. In addition, most architects and building engineers usually consider the faà §ade as an important expression of the level of architectural advancement and building technology. Moreover, the faà §ade improves the aesthetic quality a building and serves various environmental purposes such as energy saving. Since the last two centuries, architects and engineers have completely altered the appearance and design of buildings from the conventional features of raw stones, bricks, and concrete, to highly technology based double- skin faà §ade system, interactive facades, day-lighting facades as well as active facades (Yin, 2008). This shift from the traditional to modern faà §ade structures occurs due to advancements in technology as well as development of the architectural and building industries. In contemporary world, most architects continually discover new forms of faà §ade structures that sui t the needs of the contemporary generation. This change is inevitable since the needs of occupants and buildings are also changing day after day. In addition to the advancements in technology, the change has also occurred due to the altering and unpredictable weather patterns and climatic conditions. This is because the core function of facades is to control outdoor conditions depicted by changing weather and climatic factors. According to Knaack (2007), the faà §ade detaches the functional interior space from the unusable exterior world. In addition, the faà §ade displays the architectural manifestation of the building and offers views to the exterior and interior of the building. Faà §ade constructions also takes up pull and push forces and it takes up the weight of all the other building segments. The faà §ade also has a double function in relation to sunlight. On the one hand, it allows considerable amount of useful sunlight to penetrate the building.Advertising Looking for essay on architecture? Let's see if we can help you! Get your first paper with 15% OFF Learn More On the other hand, the faà §ade offers protection to the interior of a building from direct harmful sunlight. The faà §ade is also useful in preventing the infiltration of rainwater in to a building and controls the humidity inside and outside the building. The faà §ade also offers insulation against excessive cold, heat or noise. Besides serving the above functions facades, especially the double skin facades are useful in environmental control and eventually saving energy. In this regard, a successfully designed double faà §ade can offer visual lightness and transparency to a building. Double facades offer improved productivity to the people occupying such buildings. This is highly because double facades provide a comfortable and healthy working environment (Moon, 2009). In view of the integrated faà §ade system that incorporates double facades with other faà §ade systems, the system would increase comfort as well as offer suitable protection to the occupants. Since the integ rated faà §ade system incorporates different designs, architectural detailing and materials, the end-product offers maximum protection and comfortable environments. In addition, the integrated faà §ade system offers a long-lasting solution to the external conditions affecting a building and its occupants. Contemporary faà §ade systems accrue from technological development and advancements of the convectional materials, methods and designs. In this case, modern architects and building engineers make changes to the already established designs, improving them to fit contemporary needs. From the convectional faà §ade system, there are three major sections of faà §ade construction. These sections include the primary structure or the shell building, the secondary structure or the load bearing structure and the infill elements (Knaack, 2007). Even though these elements reflect the traditional faà §ade system, modern systems improve on these elements to suit contemporary demands. This clearly means that the development of contemporary faà §ade systems borrows the initial plans from the convectional systems. However, architects and builders alter some elements of these traditional systems to meet the needs of contemporary buildings and occupants. In this case, the various levels of structures in the conventional faà §ade systems are also present in the modern faà §ade systems with various alterations. Selkowitz (2001) indicates that efficient faà §ade constructions must be dynamic and adaptable to contain alterations in the eternal environment as well as interior needs. In addition, the faà §ade system should offer the context of the entire building system. In this case, it is evident that there is a wide climatic variability and the weather patterns become increasingly unpredictable. In addition, there are variances in the needs and desires of occupants of modern buildings, which calls for more sophisticated and diverse faà §ade systems. This variation of the needs of occupants might accrue from several aspects including clothing diversity, changing office duties, company needs as well as changes in visual roles. This dynamism and diversity in the needs of occupants as well as changing technology needs calls for integrated faà §ade systems. This is because relying on traditional faà §ade constructions would not serve these functions. Integrating different contemporary faà §ade systems with vital traditional systems produces a highly performing faà §ade system that meets the entire needs of occupants of buildings. For the general design of a faà §ade system, drawn from conventional design, the primary structure, secondary structure and the infill elements all serve different functions. The primary structure handles the load-bearing role of the whole building and conveys the leads from the faà §ade to the foundation of the building. On the other hand, the secondary structure conveys loads in to the primary structure. The infill e lements, which might comprise panels and glazing mounted on the secondary structure, must fulfill several specifications. In this case, such infill elements must be windproof, resist water infiltration and should avoid thermal bridges (Knaack, 2007). Selkowitz (2003) argues that the integrated faà §ade system is a noteworthy means of addressing both the occupants’ interior needs as well as the changing climatic and weather conditions. In addition, the integrated faà §ade system is significant in contemporary world, where tasks and roles of buildings are constantly changing as well as the diverse customer preferences. This system of faà §ade construction also entails enhanced utilization of energy flows linked with day-lighting and noteworthy solar increase. Moreover, this faà §ade system integrates the enhancement of wind and buoyancy driven natural ventilation with construction of assimilated photovoltaic systems. This literature reveals the general functions of facades as well as the importance of facades to people and buildings. In addition, it is evident that due to contemporary changes in technology, occupants’ needs, office and company preferences as well as the unpredictable climatic and weather patterns, there is need for integrated faà §ade system. The integrated faà §ade system, which integrates the various faà §ade designs, architectural detailing as well as traditional and modern systems is useful in a number of ways. This system meets the needs of occupants, accommodates changes accruing from altering weather patterns as well as providing protection in huge buildings. Several contemporary studies reveal that most architects and building engineers are shifting towards more complex faà §ade systems and dong away with the traditional single-purposed facade systems. The major reason for this shift has been the increase in demand for tall commercial and institutional buildings with various modernized specifications. These building s require modern faà §ade systems to meet various indoor and outdoor needs. This is because the new features present in these buildings demand for specialized faà §ade systems that correspond with the features. Aims and objectives of the project In any project, aims and objectives are vital as they give direction of the project, offer a platform for implementation and provide the actual targets that the project aims to accomplish. The major purpose of this project is to provide an analysis of the significance and performance of an integrated faà §ade system, which is multipurpose in contemporary world. This purpose derives from the need for a faà §ade construction system that meets the needs and specifications of modern buildings. Modern buildings require an integrated faà §ade system that meets the needs of the changing weather conditions, the advancing technology as well as the shifting occupants’ needs. In order to realize this major purpose, the project specifies var ious goals or targets. One of the major goals of the project is to offer improved sunlight protection while at the same time reducing adverse effects of extreme sunlight. In addition, the project aims to improve the system of day-lighting in tall commercial and residential buildings. Another goal of the project is improved air quality in buildings by use of natural ventilation. In this case, the integrated faà §ade system will be the active control element of the air movement. The project also aims at improving the aesthetic quality of modern buildings through integrated faà §ade system. The project will also aim at minimizing operating costs through the reduction of heating, lighting and cooling energy use. The project will achieve this by enhancing the day-lighting-thermal tradeoffs. Another goal of the project is offering a net energy balance by use of integrated photovoltaic systems. This goal is very important since it will help in environmental conservation. Another goal of this project is to offer enhanced indoor environments in terms of air quality, adequate lighting and considerable warmth. Eventually, this will lead to improved health of the occupants, comfort and productivity. Generally, this project aims at analyzing the role of integrated faà §ade system that offers solutions to the needs of cotemporary buildings and occupants. The development of the integrated faà §ade system, seeks to respond to adequately to the altering outdoor conditions and the internal productivity of buildings as well as the aesthetic needs depicted by modern technology. In this case the changing outdoor conditions involve the unpredicted weather patterns and climatic conditions. On the other hand, the internal productivity entails improvement of indoor environment quality as per the needs of occupants. To realize the above goals, the project seeks to meet several defined objectives for implementation. These objectives include architectural designs of double-skin facad es, designing of day-lighting facades, design of active facades, and integration of different elements of the faà §ade system and integration of different structures in to the faà §ade system. The project will also target to enhance the performance of the faà §ade system to meet the required indoor performance needs as well as avert the outdoor conditions. Architectural detailing The architectural detailing of the integrated faà §ade system is of great importance for the implementation of the project. According to Yin (2008), there has been an increase in the level of construction technology, which has caused many architects to produce different kinds of shapes with much creativity. As a result, contemporary architects have developed quite diverse shapes and designs of facades for modern buildings. Moreover, most architects feel that the designing of facades with the normal traditional rectangle glass frame is getting out of date. Due to these concerns, the architectural detaili ng of the integrated faà §ade system uses modern technology, which integrates different shapes, styles and materials. The use of these materials and diverse shapes produces a multi-purpose faà §ade system that meets multiple needs. In addition, the use of different architectural styles produces unique structures, which enhances the aesthetic quality to the building. These different shapes and materials also produce different forms of modern facades. For instance, the double-skin facades occur in diverse shapes and integrate different materials. The utilization of different materials of diverse shapes, sizes and colors offers unique architectural designs for cladding tall buildings. Since the integrated faà §ade system utilizes different forms of both convectional and traditional facades, it produces a unique architectural finish that depicts contemporary building technology. Moon (2009) indicates that cladding of tall buildings necessitates the use of different faà §ade systems. These include stressed steel skins, metal or glass curtain walls and precast concrete panes. This kind of integration produces numerous layers that offer much protection from external harsh conditions. For advanced architectural designs, the integrated faà §ade system merges the secondary and the primary structures to form one structure. This enhanced design improves the performance of the integrated faà §ade system. In this regard, the border to the external and the internal becomes one component. However, this kind of structure requires enhanced care it might not tolerate harsh weather conditions during some occasions (Knaack, 2007). The architectural design of the integrated faà §ade system is vital for the performance of the whole system. For this project, the architectural detailing of the integrated faà §ade system forms the core of laying out the foundation of the system. In this regard, the architectural detail of the faà §ade system covers many aspects including the a ims and objectives of the project. This means that for the project to meet and achieve the needs and objectives of the system, architectural details are of great significance. The architectural designs must aim at meeting these objectives since they form the initial plan and design of the faà §ade system. Double facades One of the major components of the integrated faà §ade system is the double-skin faà §ade. The double-skin faà §ade is a modern faà §ade design mostly initially introduced in Europe. The double faà §ade serves multiple purposes due to its unique characteristics and design. This form of faà §ade has an increased demand for use in commercial buildings due to its multi-purpose nature. The double-skin faà §ade uses high-glazed components and is suitable for tall buildings. There is a considerable mounting interest in the use of double-skin facades in commercial and some institutional buildings. Relatively high transmittance glazing systems forms the most part of these facades. In addition, the double-skin faà §ade comprises some form of sun control, which enhances its performance. A detachment of these designs utilizes a second layer generating a double envelope system, which is the double-skin faà §ade. The double-skin faà §ade can hold extra venting and ventilation practices to improve performance of the faà §ade (Lee et al, 2002). Selkowitz 2003) affirms that the double-skin faà §ade system is a unique form of faà §ade that serves various significant functions. This faà §ade offers a protected segment for shading systems, which extracts excess solar increase, from the cavity before it causes excess heating. The double faà §ade also serves as a natural ventilation system, which might permit reduced ventures in the ventilation system that might assist in paying for the more expensive faà §ade. In the case of high-rise buildings, double facades might permit window opening and decrease auditory impacts of open windows relating to st reet noise in urban areas. Due to its unique functions and adaptability to modern buildings, the demand of this form of faà §ade is very high. However, using this faà §ade system alone cannot completely serve contemporary needs. There is therefore the need to integrate the double-skin faà §ade with other faà §ade systems to produce a faà §ade system that is multi-purpose. Although most contemporary architects and building engineers as well as companies are going for the double-skin faà §ade, integration with other forms of facades is of paramount importance. Day lighting facades and active facades Day Lighting faà §ade is another component of the integrated faà §ade system. To change or improve the distribution of light coming in to the buildings, the Light redirecting systems depend on principles of refraction, reflection, diffraction or non-imaging optics. In addition to Day lighting facades, the active facades are another form of integrated faà §ade system. Active facade s occur in the form of smart windows and shading systems, which have visual and thermal properties that are subject to change in response to climatic changes, desires and needs of occupants and requirements of building energy management control system (EMCS). These special requirements include switchable electro-chromic or gaso-chromic window coatings, double-envelope macroscopic window-wall systems and motorized shades (Lee et al, 2002). The integrated faà §ade system utilizes these technologies to offer enhanced performance in the use of energy in large buildings. In this case, the performance of the integrated faà §ade system depends on the ability of the above named technologies to offer reduced impact on energy use. This is because energy efficiency and conservation is one of the major gals that the integrated faà §ade system seeks to accomplish. The integration of the day-lighting facades and the active facades is a superior way of ensuring maximum energy conservation in th e buildings. The successful integration of the double faà §ade, day-lighting faà §ade and the active facades forms the core of the integrated faà §ade system. Every form of faà §ade system has its individual performance levels, unique characteristics, special designs and utilizes special materials. In this case, the integration of these different materials, performance levels and the diverse designs forms a unique multi-purpose faà §ade system. The faà §ade system is unique because it will eventually have several diverse designs, which will serve in diverse settings. This means that the integrated faà §ade system will be useful in all types of buildings and will meet most of the needs of the occupants of such buildings. Design of the integrated faà §ade system The design of the project is the most important part of the project since it reflects part of the project implementation. This involves the assembling of the required materials and use of appropriate tools to design th e faà §ade system. The design of this system require extensive engineering scrutiny with state of the art tools for instance computational fluid dynamics to assess air flow and ray-tracing to estimate day-lighting performance (Selkowitz, 2001). Adequate assessment is necessary to avoid carrying out inappropriate designs that might ruin the whole faà §ade system. This is because the design process dictates the outcome of the overall project. After proper assessment of the design procedure, the next step is to divide the faà §ade system in to achievable elements. According to Yin (2008), the design process entails dividing the integrated faà §ade system in to several elements, which has all the fittings. All these elements will come from a production line and transported to the building site. After transporting all the required elements to the site, the remaining work is that of assembling the faà §ade elements to come up with an integrated faà §ade system. The design process pr ovides the actual plan of implementing the project. This is the stage of the project that lays the foundation for the commencement of the construction work. One of the major activities of the design process of this integrated faà §ade system is detailing the integration process. In this regard, the design process lays out the means in which harmonization of the different forms of faà §ade, the different designs and the materials will occur. This harmonization is of paramount importance to avoid over-detailing of particular elements or over use of particular forms of faà §ade. In the case of large and commercial buildings, the computerized design process and operation is essential because of the complexity and magnitude of the faà §ade system. On the other hand, smaller buildings especially most residential homes can utilize manual design and operation. In addition, small buildings might require manual operation of windows or shades. In bigger buildings and commercial buildings h owever, the design strategy might comprise predictive algorithms. The design of smaller buildings can comfortably utilize the integration of faà §ade and lighting systems while larger buildings rely mostly on reliable automated controls (Selkowitz, 2003). The actual design process of this project incorporated several aspects including the architectural detailing, the various forms of faà §ade systems integrated in to the system as well as the utilization of different materials to build various faà §ade structures. The structures of the facade system varied greatly in the design process and ranged from glass curtains to concrete walls. The major aim of the design process was to provide the backbone of the project. This means that through the design process, the project specifications were clear and the procedures required for the realization of the set goals and objectives. Analysis of Performance of the integrated faà §ade construction system Another major specification of the p roject is assessment of the performance of the integrated facade system. Performance is of critical importance since it establishes the usefulness and suitability of the different methods applied in this integrated faà §ade system. The performance of this faà §ade system depends on the suitability of the project for future uses. In addition, the performance of the system relies on the actual implementation of the project. In addition, performance of the project depends on the future changes in climatic conditions as well as the needs of occupants. Selkowitz (2001) argues that to measure the performance of the integrated faà §ade system, there is the requirement of an extensive commissioning program after the completion of the project. In addition, there may be requirements of extra specifications and alterations as the building ages and experiences changes in weather and climate conditions. Another measure of the performance of this integrated facade system lies in the discretion of the occupants. In this case, the occupants should realize the initial goals and objectives of the faà §ade system. This will help to avoid the occupants altering the initial intention and purpose of the design of the faà §ade system. This therefore means that to measure the performance of this integrated faà §ade system, there is need for the implementation of other systems, which helps in tracking the performance of the system over time, completion of the needed maintenance, and timely handling and addressing of the uncertainties. Generally, the performance of the integrated faà §ade system entails the accomplishment of the various tasks are requirements. For this project, the measure of performance depended on the successful reduction in energy use in buildings, the cladding of tall buildings, indoor air quality, meeting of the needs of occupants as well as improvement of aesthetic quality of the buildings. Moreover, performance depends highly on the comfort of occupants, the internal productivity of a building as well as environmental effects of the project. Selkowitz (2003) indicates that the capability of predicting the performance of a faà §ade system is a major requirement for the furtherance of advanced faà §ade systems. He states that performance measurement should extend beyond indoor and outdoor requirements to cover the unseen impacts of a faà §ade system. These impacts might include the aesthetic quality of a building, the durability of the building as well as the reliability of the faà §ade system for future use. The performance of the integrated faà §ade system also highly depends on the individual forms of faà §ade integrated in to the overall system. This is because each of the individual faà §ade systems has their individual performance levels. In this regard, one faà §ade system for instance the double faà §ade might have a higher level of performance in saving energy. On the other hand, the day-lighting faà §ade might have a higher performance level in allowing considerable light in to the building. The integration of these two systems will therefore utilize individual performance levels for the determination of the overall performance of the integrated faà §ade system. Methods of implementation Besides the design process, the methods of implementation of a project are very significant to the overall performance of the project. In actual facts, implementation is the core of project completion. After planning and designing a project, implementation follows, which actually involves the actual performance of the project. Methods of implementation entails the activities carried out for the realization of the goals and objectives of the project. There are various methods of implementation of this project. These methods include documentation of the architectural designs, the actual designing of the faà §ade system, purchasing and assembling the required materials for the construction, hiring the required personnel to complete the project, commencement of the construction work and monitoring the progress of the project. Documentation of the architectural designs is of critical importance to the completion of the project. This is highly because the architectural designs form the major activities to be carried out. The building engineer uses these designs to determine the various activities, division of work and prioritize on the most important parts. In addition, the designs offer the building engineer with a clear picture of the faà §ade requirements of the building. With this picture, work can be much easier and completion of the project would be successful. The designs also demonstrate the manner in which the faà §ade construction will meet the requirements targets and the needs of the building as well as of the occupants. The actual designing of the faà §ade system is the first step towards the construction of the faà §ade system. This involves the actual planning on the grou nd and the laying of the initial foundation. The design process also takes into consideration the required materials for the construction, the number of people required to complete the construction as well as the overall cost of the construction. Designing lays the foundation of the actual construction of the faà §ade system such that the construction goes on well without contradictions of multiple alterations. After successful designing of the project the other implementation procedure is the purchasing and assembling of the required materials for the construction of the faà §ade system. In this case, assembling all the materials is very important as it avoids unnecessary delays in the completion of the project. In addition, assembling of all required materials prior to the commencement of construction helps the project manager to know the available and unavailable materials. Another critical step in the implementation of the project is the hiring of the required personnel for th e project construction. These personnel exclude the building engineer and the architect, who were already in the initial planning of the project. Due to the sensitivity and complexity of this project, the hired personnel are of high competency and professionalism. The completion of the project also requires workers who conduct themselves in an ethical and professional way. After hiring the workers, they are accorded their different responsibilities before the commencement of the construction. After hiring the required personnel the next step in the implementation of the project is commencement of the construction. This is now the major activity in implementation of the integrated faà §ade system. In this case, all the workers carrying out the construction process start working on the project. In addition to the workers directly involved in the construction process, there are other individuals, who supply finished materials useful in the project. Once the construction of the faà §a de system commences, the project is in its core of the implementation process. There is still another step in implementation wile the construction process progresses. This is monitoring the progress of the project. Monitoring is an important part of the implementation process of the project. Proper monitoring helps in discovering mistakes done during the construction process as well as during the designing process. In this regard, there is a chance of making some important changes before the project comes to a completion. In addition, monitoring helps in discovering areas that require improvements as the implementation progresses. This is very important as it ensures meeting the full needs of the occupants as well as of the building. The successful implementation of this project requires that these methods occur in a respective order for a smooth execution of the project. All the above methods and steps of implementing the project are very important and when one is lacking, the impl ementation cannot occur successfully. This means that all these steps in implementation of the project are of paramount importance and their successful execution leads to successful implementation and completion of the project. It is however vital to realize that completion of a project does not mean automatic successful implementation. All the above steps are vital for the implementation process. Strengths and weaknesses of the project Every project has its unique strengths and weaknesses depending on the nature of the project and the purpose of the project. Strengths are the strong points of a project that offers the project speedy implementation and the achievement of the set goals and objectives. On the other hand, weaknesses are the weak points of a project that might hinder or low down the implementation of the project as well as timely completion. These weaknesses might impede the realization of the set goals and objectives while at the same time helps the project management devises plans of averting or accommodating these weaknesses. The analysis of strengths and weaknesses of a project is an essential component of project development as it helps the project management to realize the actions to take. In addition, proper analysis and evaluation of strengths the project is vital for the project management to realize the opportunities available for bettering the project. Knowing the strengths of the project also helps in achieving the set goals and objectives. The evaluation of the strengths and weaknesses of this project are very important to the overall success and implementation of the project. Strengths of the Project One of the major strengths of the project is that creation of an integrated faà §ade system suits contemporary buildings. Unlike their convectional counterpart, modern buildings have specialized needs and demands. In addition, due to advancements in architectural designs, new buildings require specialized facades that suit them. In this case, the integrated faà §ade system is very suitable for modern buildings and meets most of their demands as well as needs. This therefore means that the demand for an integrated faà §ade system has increased for modern buildings whether commercial, institutional or residential. The other strength of the project relates to its multi-function nature. The integrated faà §ade system for modern buildings aims at serving various functions at once. Unlike most convectional facades, which only served a single purpose, this faà §ade system serves multiple purposes. The integrated faà §ade system helps to improve the indoor air quality, offers adequate lighting from the sun, prevents over-heating, enhances the aesthetic quality of the building, saves energy, prevents penetration of rainfall in to a building and blocks heavy and destructive wind. This also increases the demand and usability of an integrated faà §ade system over a single-based faà §ade system. The other strength of th e integrated faà §ade system is its flexibility and capability to adapt to different situations. For instance, the system is able to withstand the changing weather conditions and adapt to climatic changes. In this case, the faà §ade system provides indoor ample protection despite the altering weather patterns. This is because the integrated faà §ade system comprises of diverse materials, shapes and forms that integrates to form a unique faà §ade system. In addition to adaptability to changing weather conditions, the integrated faà §ade system is very flexible, which makes it suit different types of buildings including tall buildings. The integrated faà §ade system also presents unique performance of contemporary facades. In this case, the integrated faà §ade system incorporates various faà §ade systems, which eventually improves its performance. All these faà §ade forms integrated in to this system have their own unique characteristics. Eventually, mixing these various uniq ue characteristics and performance levels produces a successful overall performance of the integrated faà §ade system. Weaknesses The integrated faà §ade system does not have many weaknesses since it is a modern faà §ade system that serves multiple purposes. In this case, one of the major weaknesses of the system is increased cost of construction. This faà §ade system uses various modern materials that are quite expensive compared to traditional locally available materials for convectional facades. In addition, the architectural designs of this faà §ade system require the input of highly competent and professional architects, who are expensive to hire. Moreover, the successful completion of this faà §ade system may take a couple of days, and require increased labor thereby increasing the overall cost. Due to costly nature of this system, not all people and companies might afford to put up this faà §ade system. The other weakness of the system is possible conflicts with the in terests and demands of the occupants. Often, the occupants might have preferences that do not coincide with the standard plan and design of the faà §ade system. For instance, occupants might have interests in having the blinds open on the west direction to watch the afternoon sun. This may be in conflict with the project manager who might be trying to reduce peak building cooling loads. Selkowitz (2003) argues that occupant predilections for light levels, temperature, and view are often consistent for a single person but more diverse between different people, which present some probable integration challenges. Another possible weakness of the integrated faà §ade construction system is the likelihood of overlapping functions of the system. This might occur because this faà §ade system utilizes many different elements of various types of facades. In this regard, there may be overlapping of the core functions of the system and in addressing the needs of the occupants. It might be ev en more confusing in case of use of incompatible materials. Some materials are more strong and durable than others while some are cannot tolerate harsh weather conditions. In such a case, outdoor conditions may render some materials inactive, therefore not serving their purpose. Benefits of implementation of the project The completion and implementation of this project brings about many benefits to the building technology, the occupants of the building as well as workers in the case of commercial buildings. The successful implementation of the integrated faà §ade system is of great benefit to the future of faà §ade constructions. In this case, the integrated faà §ade system solves many problems encountered in the interior of many commercial as well as residential buildings. The project helps to meet specific needs of different buildings as well as occupants of various buildings. The integrated faà §ade system offers a unique solution to the adverse effects of changing weather an d climatic patterns on various buildings. Of particular importance is the needs of the occupants of various buildings including commercial, residential and institutional. In most cases, occupants of buildings require fresh air, adequate lighting, and comfortable indoor environments. In addition, such occupants need shelter from adverse effects of outdoor weather conditions. The implementation of the integrated faà §ade system helps solve these problems. In addition to occupants needs, successful implementation of this project ensures environmental protection and reduction of operating costs in terms of saving energy use. In this case, buildings with faà §ade structures that allow considerable amount of warmth and sunlight do not require spending on lighting the day or providing warmth as well as proving cooling effect. This is a significant benefit to both the residential and commercial buildings. In general, the implementation of the project will offer both direct and indirect be nefits to the occupants of buildings and the building and architectural industries. This is a unique and a multi-purpose faà §ade system that serves the needs of contemporary generations while still not compromising the ability of future generations in solving their own faà §ade constructions needs. Its implementation is a great opportunity for the building industry to portray its unique technological development. Conclusion Faà §ade constructions are very vital structures of buildings ranging from commercial, residential as well as institutional buildings. The faà §ade of a building acts as shelter or protection of the building and its occupants from harmful outdoor conditions. In addition, the faà §ade improves the aesthetic quality of a building as well as the surrounding environment. Facades are also vital in enhancing the quality of indoor environments. With regard to these functions of facades, there has been a growing demand of faà §ade structures that meets most of the se requirements. The convectional faà §ade structures are single-purposed and they can only meet one requirement at a time. However, the advancements in technology coupled with changing needs of occupants and the altering weather conditions calls for modern faà §ade structures that address many of these problems. In this regard, an integrated faà §ade system, which incorporates different faà §ade forms, different materials and architectural designs, is of paramount important. Such an integrated faà §ade system serves various purposes and meets the needs of modern building requirements. The successful implementation of such an integrated faà §ade system marks a great advancement in the architectural and construction industries. It is a unique faà §ade system that is multi-purpose and corresponds with the modern building and architecture. This faà §ade system integrates various modern faà §ade forms including the double-skin faà §ade, day-lighting facades as well as active f acades. This integration produces a unique faà §ade system that meets contemporary demands. This project analyzed the various specifications required for successful implementation of this unique faà §ade system. These specifications include the design process, architectural detailing, the different forms of faà §ade structures, analysis of performance, strengths and weaknesses as well as the implementation of the system. The design of the system entails the detailed planning of the means of executing the project. The architectural detailing involves defining the shape, scope and design of the system. It is evident that the successful completion and implementation of this unique faà §ade system is of great importance to all commercial, residential and institutional buildings. References Knaack, U. (2007). Faà §ades: principles of construction. New York: Springer. Lee, E. et al. (2002). High-Performance Commercial Building Faà §ades. Web. Moon, K. S. (2009). Sustainable Design o f Tall Building Structures and Facades. Web. Selkowitz, S. E. (2001). Integrating advanced facades into high performance buildings. Web. Selkowitz, S. E. (2003). Advanced Interactive Facades: Critical Elements for Future Green Buildings. Web. Yin, Y. (2008). Prefabrication of Faà §ade Elements in Scandinavia. Web. This essay on Faà §ade Constructions was written and submitted by user Chad D. to help you with your own studies. 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