The Half brothers Essay Example for Free

The Half brothers Essay He doesnt understand how someone could leave another person to die, and to him, the fact they were in a war, where people are killed, doesnt make a difference. I suppose that if a person has not experienced the feelings of what its like to be in a war, to lose someone you dearly love, then there will never be able to totally understanding as to how someone could do something so sad. I also believe that during the 1930s and the 1940s, people had a different way of life. The fact that Mrs Rutter lost her husband in the war made her feel as though the jerry plane crashing was a blessing, and it is obvious she has no regrets. We see how Sandra has an insight at why Mrs. Rutter felt she had nothing to be sorry for in acting this way. The setting of The Half-Brothers shows a sense of loneliness and most of the story takes place on the harsh and lonely Fells. There was also the lack of relatives and friends at the funeral of her daughter. In the text it says that the people who did go were Neighbours my aunt, and one far off cousin, Who were all the friends they could muster It shows that she doesnt even have hope of having anyone to be close to. She has her sister, but they are of very different personalities. Even though Aunt Fanny was a kind, warm hearted creature, who thought more of her sisters welfare than she did of her own Helen felt they couldnt talk to each other and because of this, could not share her feelings of sadness with anyone. This feeling that the main character no longer has anyone to understand them is strong in both of the stories. Later in the story Helen gives birth to a baby boy who she called Gregory. And he became her life. She seemed after that to think of nothing but her new little baby. Helen used her obsession as a way out of thinking about the bad things that were happening to her. Because she had felt so lonely, she found her new child the only thing to make living worthwhile. Her sister was really worried about her still, as she knew that with no money they would surely be unable to survive, so Aunt Fanny stayed, but she knew that something would still have to be done. Thats when William Preston, who was afterwards my father, came in, Helen married William Preston because he said that he would make sure that her child was looked after, the child that was Helens sole reason for being. He basically bought her into marriage, and it is obvious that Helen only married him because of her financial situation. This means that it was clear from the beginning of the marriage that William Preston wanted Helen because of her good looks, and Helen needed him more because she had no money. This made it very easy for him to rule over her. This saddens the reader, as Helen is so weak that she feels that all she has to live for is her only child. Helen falls pregnant again, and was unsure about having another child, as she loved Gregory so much. She guards him with her life, and because of this, she gives birth early due to an argument about Gregory being bad, as she made excuses for his behaviour. William Preston knows that Helen does not love him the way he wishes she would, and he feels jealous by all her love for her sons. He blames everything on Gregory, and when Helen dies due to the early birth, that too is his fault. He is not treated the same as he is only seen to William as a stepson. Almost as though he is nothing but an inconvenience. The ending of the story made me feel sad by what happened. The tension in the darkness out there is that of fear, of shock, but in half brothers it comes across in sadness of the tragic events that happened in the story and the unfortunate fate of Gregory. The Half-Brothers is a very detached story, as the narrator does not seem to have any sort of connection with the people he is talking about, even though he is the second son, he bears no name throughout the whole story. The narrator in The Darkness Out There I would say is Sandra. I think this because right at the very end of the story, it is Sandra who does what seems to be a conclusion, and this brings out her maturity. At the beginning she is annoyed by something so small as who she has to work with, but the events that happen show her how everything is not always as it appears. At the end, it is not only Kerry who has grown, but herself too. My Own Personal Views: I found the story Half-Brothers more informative and its structure appealed to me more because I found it more interesting. However I found the contrast between darkness and light in the story by Penelope Lively rather fascinating. The twist and turns of the short story were very cleverly put together to form a roller coaster of a read. When I was reading the beginning of the story about sunshine and flowers I started to think about the title and how it seemed very strange in connection to what I was reading. The reader could quite easily become stuck into what at first seems like some kind of fairytale, only to be suddenly hit by a somewhat shocking ending which is totally unexpected. Half-Brothers has a rather steady flow. I do not mean by this that there is no tension because that certainly is not the case. The tale has a very tragic structure all the way through, and all throughout reading this story, as a reader, I felt generally saddened almost as though it were a true story.

Informed Consent Essay -- Medical Care

Informed consent is the basis for all legal and moral aspects of a patient’s autonomy. Implied consent is when you and your physician interact in which the consent is assumed, such as in a physical exam by your doctor. Written consent is a more extensive form in which it mostly applies when there is testing or experiments involved over a period of time. The long process is making sure the patient properly understands the risk and benefits that could possible happen during and after the treatment. As a physician, he must respect the patient’s autonomy. For a patient to be an autonomous agent, he must have legitimate moral values. The patient has all the rights to his medical health and conditions that arise. When considering informed consent, the patient must be aware and should be able to give a voluntary consent for the treatment and testing without being coerced, even if coercion is very little. Being coerced into giving consent is not voluntary because other s people’s opinions account for part of his decision. Prisoners and the poor population are two areas where coercion is found the most when giving consent. Terminally ill patients also give consent in hope of recovering from their illness. Although the possibilities are slim of having a successful recovery, they proceed with the research with the expectation of having a positive outcome. Although the physician provides adequate information to his patient, how can he ensure that his patient properly knows everything and is capable of making the decision? Prisoners and the poor population are simply two groups that are easily coerced into giving consent to medical research. Although prisoners give consent, I don’t believe many are voluntarily giving consent, but... ...on from your patient that could possible alter his decision. The patient should have rights to know all information and statistics about the doctor and the success rate of all treatment options revealed. The information, in which, the doctor reveals or does not reveal fall under the category of reasonable clinician standard. Reasonable clinician standard is inconsistent with informed consent because the focus is on the physician rather than the patient’s best interest. Works Cited Davis, John K. "Precedent Autonomy and Subsequent Consent." Ethical Theory and Moral Practice 40.3 (2004): 267-91. Gert, Heather. "Avoiding Surprises: A Model for Informing Patients." The Hastings Center Reports 32.5 (2002): 23-32. Nelson, Robert, and Jon Merz. "Voluntariness of Consent for Research: An Empirical and Conceptual Review." Medical Care 40.9 (2002): 69-80.

C. Palmer and His Art for Culturally Responsive Instruction Essay

This short essay gives background information on the artist Charly Palmer and his development of narrative art. It also explores, how to use srt as a means to engage students in Culturally Responsive Teaching. About the Artist Born in Fayette, Alabama, Charly â€Å"Carlos† Palmer (1960-) has lived life as both a commercial artist and a fine artist. Palmer was raised primarily in Milwaukee, Wisconsin. Whereupon after graduating from high school in 1978 he moved to Chicago, Illinois to pursue a degree at the American Academy of Art in Chicago. Palmer attended school there for a year and a half before transferring to the Art institute of Chicago. In 1982 he earned a Bachelor of Fine Arts and minor in Art History. Right after graduation Palmer began working professionally as an artist and more specifically as a graphic artist for agencies in Milwaukee, Chicago and Atlanta, Georgia. In partnership with his then wife, Charly Palmer opened a graphics design business, TP Design, in 1991. The business took off quickly and successfully. â€Å"We were recognized within the first 2 years as one of the top design agencies nationally and as one of the few all black agencies around in graphic designs in the country† states Palmer (personal communication, December 7, 2011). I asked Palmer, â€Å"What inspired you to switch your focus from being a professional designer to a full time painter?† Despite the success of the business Palmer explains, â€Å"I never had a desire to do commercial work.† His first passion, painting, is something that has never left him and he decided to solely focus on this aspect of his career within the last 10 years. About the Artwork Much of Charly Palmer’s work is a reflection of his experiences and perspective as a Black man in America. Consistently, the themes that are addressed in his paintings are economic, social, political, gender and racial issues within the context of the United States. In his most recent exhibition â€Å"What is Your Tar Baby? † these themes are represented through the depiction of historic and contemporary icons. Entertainers and politicians such as Dave Chappelle, Josephine Baker, Marilyn Monroe, Abraham Lincoln, and President Barrack Obama are brought to the forefront for examination. The composition of these paintings consists of vivid colors and portraitures surrounded by subtle and bold sketches of the African folktale characters Brer Rabbit (Brother Rabbit) and Brer Fox (Brother Fox). In some of the paintings, the words â€Å"TAR BABY† takes up half of the canvas and it is sometimes positioned underneath or above the central figure in the painting. There are other times that â€Å"TAR BABY† is positioned down the left side frame of the canvas. Other times these words and excerpts from the published Tar Baby narrative are softly sketched around the iconic figure in the piece. In each painting the intertextuality of images, words and mixed media are present to create a new narrative or rather conversation that Palmer wants to have with the public. Palmer is a visual storyteller who elicits reflection and dialogue through his work. By painting a story, he is striving to have conversations about who Americans are and in what ways we can celebrate ourselves. As it relates to art and reflection, Diana Mack (1999) contends that â€Å"good art must communicate something comprehensibly worthwhile, something worthy of contemplation†¦More and more so- called artists today call attention to themselves by shocking and agitating rather than by promoting reflection (Silverman & Rader, 2009, p. 215). Reflection is a significant concept in Palmer’s art and in â€Å"What is Your Tar Baby?† reflection is inextricably intertwined with narratives. The Tar Baby Narrative The 2011-2012 exhibition â€Å"What is Your Tar Baby?† is a series of paintings that connects the story of Brer Rabbit (a cunning charlatan who masterfully dupes others using his wit and charm) and his interaction with a tar baby along with images of entertainers, politicians and athletes. Despite their talents and diverse backgrounds these public figures have all commonly struggled. Palmer parallels their struggles to the entrapment Brer Rabbit has with the tar baby. In order to truly see the intertextuality of Palmer’s art one must familiarize their self with this narrative. Originally the story of Brer Rabbit originates from parts of West Africa and was passed down orally from generations of enslaved Africans in the Americas and Caribbean. It soon made its way to publication because Robert Roosevelt, uncle of President Theodore Roosevelt, wrote down the story as enslaved Blacks dictated it. The story only met popularity when Joel Chandler Harris (1881), a White Southern journalist, adapted and compiled the African folktales for publication. Chandler developed the fictional character Uncle Remus, an old slave (who speaks in Gullah dialect) as the storyteller. In the role of a griot, Uncle Remus transmits certain knowledge and values by passing the story on to children gathered around him. Accordingly, the original Tar Baby story is the only story where his rival Brer Fox outfoxes Brer Rabbit. In an effort to catch the trickster, Brer Fox shapes a lump of tar into the shape of a baby, put clothes on it and sets it strategically in a pathway that Brer Rabbit is known to travel. When Brer Rabbit comes into contact with the tar baby he tries to have a conversation but gets no response. His frustration causes him to punch the tar baby and he becomes stuck. The more Brer Rabbit tries to rid himself from the tar baby the more he is affixed to the tar. Palmer asserts that, â€Å"over the years the tar has come to represent the trap, often times one that is more politically aligned, but most times the word is used in a way that is meant to degrade† ( C. Palmer, Artist’s Statement, 2011). Palmer brings to light that the original tar baby story has no racial connotation but rather it is a story about â€Å"a problem that gets worse the more one struggles against it.† (â€Å"Tar Baby†, n.d.) Presently, tar baby is a term used by blacks and whites alike â€Å"to express their anger towards their losses or failures, and their feelings about complexion and race. (C. Palmer, Artist’s statement, 2011). Historically, there was a prevalence of this word around derogatory images of African Americans. Despite its negative racial implication the metaphor of tar, â€Å"a problem† along with Palmer’s exhibition can be used to discuss social justice and diversity issues and as a means to transform art educators into culturally responsive teachers. Addressing the needs of diverse and multilingual learners through culturally responsive teaching According to a report provided by the Congressional Research Service, â€Å"The U.S. population is becoming more racially and ethnically diverse† (Shrestha & Heisler, 2011, p. 18). Furthermore, it is predicted that by the year 2050, 56% of the U.S. population will be non-White. Already the majority minority, representing 15% of America’s demographic of race are those who identify as Hispanic or Latino. By 2050 members of this community will have a population increase of 30.2% and this also implies an increasing population of multilingual people (Shrestha & Heisler, 2011, p. 18 ). This increasing change in America’s race and ethnic composition is reflected in every aspect of our lives and this includes the classroom. Now more than ever it is necessary for art educators to address the needs of the steadily increasing numbers of culturally and linguistically diverse learners. One way to do this is to cultivate in all students what proponents of multicultural education call, â€Å"a transformative perspective.† I contend that art educators can successfully engage diverse learners through the praxis of culturally responsive teaching and by introducing the works of artist like Charly Palmer.

Paneles solares - Free Essay Example

Sample details Pages: 30 Words: 8973 Downloads: 8 Date added: 2017/06/26 Category Statistics Essay Did you like this example? RESUMEN EJECUTIVO El uso de las energas renovables ha venido a disminuir, el uso de los combustibles fsiles como fuente de obtencin de energa. El suministro de energa a partir de fuentes diversificadas y seguras, de forma econmicamente admisible y ambientalmente compatible, resulta esencial para la implementacin de la prctica del desarrollo sostenible de un pas. En ese sentido, este proyecto contribuye con el requerimiento de un cuidadoso equilibrio entre los aspectos sociales, econmicos y ambientales. Su implementacin contribuye a la reduccin del impacto econmico que ocasionan los combustibles importados en la economa nacional, as como la reduccin de   emisiones de CO2 que contribuye a los gases de efecto invernadero, como consecuencia el cambio climtico y los SO2 y los NOX que originan la lluvia acida. Don’t waste time! Our writers will create an original "Paneles solares" essay for you Create order El incremento de concentraciones atmosfrica de CO2   como consecuencia del empleo de combustibles fsiles, tiene una contribucin en el incremento del efecto invernadero natural existente en el mundo. Por ello, se hace necesaria y urgente la reduccin de las emisiones de este gas, presente de forma natural en la atmsfera. El desesarrollo del proyecto pretende potenciar el uso de la energa solar, utilizando paneles solares de tubos de vacio como fuente de energa renovable como una forma de sustituir los combustibles fsiles utilizados en calderas por energa ms limpia y segura para el medio ambiente. Tomando en consideracin el, las reducciones de las emisiones Mecanismo de Desarrollo Limpio estipulado en el protocolo de Kyoto sobre las y la sustitucin de combustible importado, el proyecto se enmarca dentro de objetivos de las leyes de Incentivos a las Elegas Renovables y la de Competitividad y Innovacin Industrial, dentro de una estrategia de contribuir a la sostenibilidad y la competitividad del aparato productivo nacional. En ese sentido, la Escuela de la Ingeniera Qumica de la UASD, cuya esencia es la aplicacin   de   Ingeniera de Procesos para la identificacin de mejoras que contribuyan a la innovacin y competitividad, cumple con su objetivo de aportar a sector productivo nacional. I. INTRODUCCIN Este proyecto inicia como una alternativa para el uso de la energa solar y el potencial   para reducir las emisiones de gases de efecto invernadero, por el uso de combustible fsil en calderas para evaporar agua y ser utilizada posteriormente en el proceso de produccion Halka Industrial. Para realizar el proyecto se tom como opcin la disponibilidad de la energa solar en el pas. Para su la realizacin se enfoc la atencin sobre la investigacin en las tecnologas existentes para convertir la energa solar en energa trmica. Se lleg a la conclusin que la mejor opcin debido a la mayor eficiencia que presentan la constituan los llamados paneles solares de tubo de vaco, por los que estos fueron la tecnologa seleccionada para la ejecucin del proyecto. 1.1-OBJETIVOS ÃÆ'ËÅ" Objetivo general Reducir los costos de operacin de Halka Industrial y promover el uso de la energa solar en los procesos industriales para la sustitucin de combustibles fsiles importados que impactan la economa nacional y contribuir a la reduccin de emisiones de gases de efecto invernadero. Objetivos Especficos Presentar el presente proyecto para la obtencin del titulo de Ingeniero Qumico Introducir la transferencia de tecnologa en la para el aprovechamiento de la radiacin solar a travs de paneles les solares   de tubos de vaco para el calentamiento de agua usada en el proceso Halkada Industrial Oporurtunidad para aplicar a los incentivos previstos en las leyes de Incentivos a las Energias Renovables y de la Innovacin y Competitividad Industrial Aplicacin del Mecanismo de Desarrollo Limpio (MDL) del Protocolo de Kyto para aplicar a los bonos de carbono por la reduccin de emisiones de combustibles fsiles. 1.2-JUSTIFICACIN La energa solar es sin duda la fuente de toda la vida en el planeta tierra es la responsable de todos los ciclos de la naturaleza, la responsable del clima, del movimiento del viento, del agua y del crecimiento de las plantas Y la ms econmica. Las energas renovables son una realidad que precisa de una constante demanda de profesionales cualificados debido al auge en la utilizacin de tecnologas limpias. La energa solar es la energa producida por el sol y que es convertida a energa ÃÆ' ºtil por el ser humano, ya sea para calentar algo o producir electricidad (como sus principales aplicaciones). El aprovechamiento de esta energa, para calentamiento de agua, con un sistema de paneles solares de tubos de vaco puede reducir las emisiones de gases contaminantes grandemente. 1.3-APORTACIN Reduccin de los costos de operacin de Halka Industrial Contribucin a la reduccin de gases de efecto invernadero Reduccin del uso de combustible fsil importado. Innovacin en el uso de energa de energa limpia procedentes de recursos locales Econmicamente rentables. Incremento en la eficiencia del proceso de produccin de Halka Industrial. 1.4-ANTECEDENTES Las energas renovables han constituido una parte importante de la energa utilizada por los humanos desde tiempos remotos, especialmente la solar, la elica y la hidrulica. La agua y las disposiciones constructivas de los edificios para aprovechar la del sol, son buenos ejemplos de ello. Con el invento de la motores trmicos y elctricos, en una poca en que el todava relativamente escaso consumo, no haca prever un agotamiento de las fuentes, ni otros problemas ambientales que ms tarde se presentaron. Hacia la dcada de energas limpias, y por esta razn fueron llamadas energas alternativas. Actualmente muchas de estas energas son una realidad, no una alternativa, por lo que el nombre de alternativas ya no debe emplearse. SegÃÆ' ºn la Comisin Nacional de Energa espaola, la venta anual de energa del Rgimen Especial se ha multiplicado por ms de 10% en Espaa, a la vez que sus precios se han rebajado un 11%. En Espaa las energas renovables supusieron en el ao 2005 un 5,9% del total de energa primaria, un 1,2% es elica, un 1,1% hidroelctrica, un 2,9 biomasa y el 0,7% otras. La energa elica es la que ms crece. II. MARCO TERICO 2.1-FUNDAMENTO DE LA ENERGA SOLAR Existen dos formas principales de utilizar la energa solar, una como fuente de calor para sistemas solares trmicos. La otra como fuente de electricidad para sistemas solares fotovoltaicos. En este proyecto vamos a trabajar con la energa solar trmica como una fuente de calor. La energa solar trmica se debe a la transformacin de la energa radiante solar en calor o energa trmica. La energa solar trmica se encarga de calentar el agua en forma   directa alcanzando temperatura que oscila entre los 40   y 50 gracias a la utilizacin de paneles solares. El agua se calienta, la cual es almacenada para su posterior consumo: calentamiento de agua de usos industriales, calentamiento de agua de proceso, calefaccin de espacios, calentamiento de piscinas, secaderos, refrigeracin etc. La energa solar trmica utiliza la energa que recibimos del sol para calentar un fluido. 2.2-MECANISMO DE DESARROLLO LIMPIO(MDL) El objetivo del MDL es que las naciones industrializadas inviertan en proyectos para disminuir las emisiones en los pases en desarrollo a fin de compensar las que no lograron reducir en su propio territorio. Este mecanismo permite proyectos de reduccin de emisiones entres pases industrializado y pases en desarrollo. Por medio de este mecanismo una entidad o gobierno de un pas industrializado invierte en un proyecto de reduccin de emisiones en un pas de desarrollo. A cambio el pas industrializado recibe Certificados de Reduccin de Emisin (CER). 2.3-BENEFICIO DE PARTICIPAR EN UN PROYECTO MDL Entre los beneficios que se le otorgan por participar en un proyecto MDL estn: El MDL puede proporcionar ingresos adicionales en forma De CER al proyecto, el cual puede ser econmicamente viable con el uso. El MDL contribuir al uso de energas renovables en lugar del uso de las energas no renovables, lo cual contribuye a la seguridad energtica de un pas El uso de algunas de las tecnologas de reduccin de emisin podr incrementar la productividad mediante el logro de ahorro de energa y materias primas. Aplicacin de tecnologas de reduccin de emisin de GHGs mediante el MDL puede ser tambin una medida de solucin de varios asuntos de contaminacin ambiental. 2.4-BONOS DE CARBONO Los bonos de carbono son un mecanismo internacional de descontaminacin para reducir las emisiones contaminantes al medio ambiente; es uno de los tres mecanismos propuestos en el Protocolo de Kioto para la reduccin de emisiones causantes del calentamiento global o efecto invernadero (GEI o gases de efecto invernadero). El sistema ofrece incentivos econmicos para que empresas privadas contribuyan a la mejora de la calidad ambiental y se consiga regular la emisin generada por sus procesos productivos, considerando el derecho a emitir CO2 como un bien canjeable y con un precio establecido en el mercado. La transaccin de los bonos de carbono à ¢Ã¢â€š ¬Ã¢â‚¬ un bono de carbono representa el derecho a emitir una tonelada de dixido de carbonoà ¢Ã¢â€š ¬Ã¢â‚¬  permite mitigar la generacin de gases invernadero, beneficiando a las empresas que no emiten o disminuyen la emisin y haciendo pagar a las que emiten ms de lo permitido. Las reducciones de emisiones de GEI se miden en toneladas de CO2 equivalente, y se traducen en Certificados de Emisiones Reducidas (CER). Un CER equivale a una tonelada de CO2 que se deja de emitir a la atmsfera, y puede ser vendido en el mercado de carbono a pases Anexo I (industrializados, de acuerdo a la nomenclatura del protocolo de Kyoto). Los tipos de proyecto que pueden aplicar a una certificacin son, por ejemplo, generacin de energa renovable, mejoramiento de eficiencia energtica de procesos, forestacin, limpieza de lagos y ros, etc. En un esfuerzo por reducir las emisiones que provocan el Protocolo de Kyoto. Para cumplir se estn financiando proyectos de captura o abatimiento de estos gases en pases en vas de desarrollo, acreditando tales disminuciones y considerndolas como si hubiesen sido hechas en su territorio. Sin embargo, los crticos del sistema de venta de bonos o permisos de emisin, argumentan que la implementacin de estos mecanismos tendientes a reducir las emisiones de CO2 no tendr el efecto deseado de reducir la concentracin de CO2 en la atmsfera, como tampoco de reducir o retardar la subida de la temperatura. SegÃÆ' ºn el estudio de Wigley, 2050, o reducir la temperatura predicha para ese ao en 0,06 ºC, o sino retrasar la fecha en que debera cumplirse el aumento dicho en 16 aos. 2.5-IMPACTO AMBIENTAL Se entiende como el efecto que produce una determinada accin humana sobre el medio ambiente en sus distintos aspectos. El concepto puede extenderse, con poca utilidad, a los efectos de un fenmeno natural catastrfico. Tcnicamente, es la alteracin de la accin antrpica o a eventos naturales. Las acciones humanas, motivadas por la consecucin de diversos fines, provocan efectos colaterales sobre el medio natural o social. Mientras los efectos perseguidos suelen ser positivos, al menos para quienes promueven la actuacin, los efectos secundarios pueden ser positivos y, ms a menudo, negativos. La Declaracin de Impacto ambiental (DIA) es la comunicacin previa, que las leyes ambientales exigen bajo ciertos supuestos, de las consecuencias ambientales predichas por la evaluacin. 2.6-PROTOCOLO DE KIOTO El Protocolo de Kioto sobre el cambio climtico[] es un acuerdo internacional que tiene por objetivo reducir las emisiones de seis gases provocadores del azufre (SF6), en un porcentaje aproximado de un 5%, dentro del periodo que va desde el ao 2008 al 2012, en comparacin a las emisiones al ao 1990. Por ejemplo, si la contaminacin de estos gases en el ao 1990 alcanzaba el 100%, al trmino del ao 2012 deber ser del 95%. Es preciso sealar que esto no significa que cada pas deba reducir sus emisiones de gases regulados en un 5%, sino que este es un porcentaje a nivel global y, por el contrario, cada pas obligado por Kioto tiene sus propios porcentajes de emisin que debe disminuir. El protocolo de Kioto sobre el cambio climtico es un acuerdo internacional por objetivo reducir   las emisiones de seis gases provocadores del calentamiento global: Dixido de carbono (CO2), gas metano (CH4) y oxido nitroso (N20), adems de tres gases fluorados: Hidrofluorocarbonos (HFC), Per III. FUENTES DE ENERGA 3.1-ENERGA ALTERNA 3.1.1-CONCEPTO APLICADOS A LAS FUENTES DE ENERGA Una energas o fuentes energticas actuales, ya sea por su menor efecto contaminante, o fundamentalmente por su posibilidad de renovacin. El consumo de energa es uno de los grandes medidores del progreso y bienestar de una sociedad. El concepto de crisis energtica aparece cuando las fuentes de energa de las que se abastece la sociedad se agotan. Un modelo econmico como el actual, cuyo funcionamiento depende de un continuo crecimiento, exige tambin una demanda igualmente creciente de energa. Puesto que las fuentes de energa fsil y nuclear son finitas, es inevitable que en un determinado momento la demanda no pueda ser abastecida y todo el sistema colapse, salvo que se descubran y desarrollen otros nuevos mtodos para obtener energa: stas seran las energas alternativas. En conjunto con lo anterior se tiene tambin que el abuso de las energas convencionales actuales hoy da tales como el capa de ozono. La discusin energa alternativa/convencional no es una mera clasificacin de las fuentes de energa, sino que representa un cambio que necesariamente tendr que producirse durante este siglo. Es importante resear que las energas alternativas, aun siendo renovables, tambin son finitas, y como cualquier otro recurso natural tendrn un lmite mximo de explotacin. Por tanto, incluso aunque podamos realizar la transicin a estas nuevas energas de forma suave y gradual, tampoco van a permitir continuar con el modelo econmico actual basado en el crecimiento perpetuo. Es por ello por lo que surge el concepto del Desarrollo sostenible. 3.1.2 DESARROLLO SOSTENIBLE El desarrollo sostenible se basa en las siguientes premisas: El uso de fuentes de energa renovable, ya que las fuentes siglo XXI. El uso de fuentes limpias, abandonando los procesos de fisin nuclear. La explotacin extensiva de las fuentes de energa, proponindose como alternativa el fomento del autoconsumo, que evite en la medida de lo posible la construccin de grandes infraestructuras de generacin y distribucin de energa elctrica. La disminucin de la demanda energtica, mediante la mejora del rendimiento de los dispositivos elctricos (lmparas, etc.) Reducir o eliminar el consumo energtico innecesario. No se trata slo de consumir ms eficientemente, sino de consumir menos, es decir, desarrollar una conciencia y una cultura del ahorro energtico y condena del despilfarro. La produccin de energas limpias, alternativas y renovables no es por tanto una cultura o un intento de mejorar el medio ambiente, sino una necesidad a la que el ser humano se va a ver abocado, independientemente de nuestra opinin, gustos o creencias. 3.1.3-CLASIFICACIN Las fuentes renovables de energa pueden dividirse en dos categoras: contaminantes. No contaminantes : El Sol: energa solar. El viento: energa elica. Los ros y corrientes de agua dulce: energa hidrulica. Los mares y ocanos: energa mareomotriz. El calor de la Tierra: energa geotrmica. Las olas: energa mareomotriz. La llegada de masas de agua dulce a masas de agua salada : energa azul. Las contaminantes : Se obtienen a partir de la materia orgnica o transesterificacin y de los residuos urbanos. Las energas de fuentes renovables contaminantes tienen el mismo problema que la energa producida por combustibles fsiles: en la combustin emiten fotosntesis. En realidad no es equivalente la cantidad absorbida previamente con la emitida en la combustin, porque en los procesos de siembra, recoleccin, tratamiento y transformacin, tambin se consume energa, con sus correspondientes emisiones. Adems, se puede atrapar gran parte de las emisiones de CO2 para alimentar cultivos de microcarbn activado. Tambin se puede obtener energa a partir de los gas natural y de dixido de carbono. 3.2- DIVISIN DE LAS FUENTES DE ENERGA Las fuentes de energa se pueden dividir en dos grandes subgrupos: permanentes (renovables) y temporales (no renovables). 3.2.1-NO RENOVABLES Los combustibles fsiles son recursos no renovables: no podemos reponer lo que gastamos. En algÃÆ' ºn momento, se acabarn, y tal vez sea necesario disponer de millones de aos de evolucin similar para contar nuevamente con ellos. Son aquellas cuyas reservas son limitadas y se agotan con el uso. Las principales son la carbn). 3.2.2-ENERGA FSIL Los plancton marino acumuladas en el fondo del mar. En ambos casos la materia orgnica se descompuso parcialmente por falta de oxgeno y accin de la temperatura, la presin y determinadas bacterias de forma que quedaron almacenadas molculas con enlaces de alta energa. La energa ms utilizada en el mundo es la energa fsil. Si se considera todo lo que est en juego, es de suma importancia medir con exactitud las reservas de combustibles fsiles del planeta. Se distinguen las reservas identificadas aunque no estn explotadas, y las reservas probables, que se podran descubrir con las tecnologas futuras. SegÃÆ' ºn los clculos, el planeta puede suministrar energa durante 40 aos ms (si slo se utiliza el petrleo) y ms de 200 (si se sigue utilizando el carbn). Hay alternativas actualmente en estudio: la energa fusin nuclear. 3.2.3-ENERGA NUCLEAR El nÃÆ' ºcleo atmico de elementos pesados como el reactor nuclear. Una consecuencia de la actividad de produccin de este tipo de energa, son los radiactividad. 3.2.2-RENOVABLES O VERDES El sol, origen de las energas renovables. Actualmente, estn cobrando mayor importancia a causa del agravamiento del balanza comercial que esa adquisicin representa. 3.2.2.1-POLMICAS Existe cierta polmica sobre la inclusin de la energa hidrulica (a gran escala) como energas verdes, por los impactos medioambientales negativos que producen, aunque se trate de energas renovables. El estatus de desechos nucleares cuya eliminacin no est aÃÆ' ºn resuelta. SegÃÆ' ºn la definicin actual de desecho no se trata de una energa limpia. 3.2.2.2-ENERGA HIDRULICA La energa potencial acumulada en los saltos de agua puede ser transformada en energa elctrica. Las centrales hidroelctricas aprovechan la energa de los ros para poner en funcionamiento unas turbinas que mueven un generador elctrico. 3.2.2.3-BIOMASA La formacin de biomasa a partir de la energa solar se lleva a cabo por el proceso denominado fotosntesis vegetal que a su vez es desencadenante de la cadena biolgica. Mediante la fotosntesis las plantas que contienen clorofila, transforman el dixido de carbono y el agua de productos minerales sin valor energtico, en materiales orgnicos con alto contenido energtico y a su vez sirven de alimento a otros seres vivos. La biomasa mediante estos procesos almacena a corto plazo la energa solar en forma de carbono. La energa almacenada en el proceso fotosinttico puede ser posteriormente transformada en energa trmica, elctrica o carburantes de origen vegetal, liberando de nuevo el dixido de carbono almacenado. 3.2.2.4-ENERGA SOLAR Figura 3. Concentradores Solares Estos temperatura en el receptor. Figura 4. Paneles solares Los energa elctrica. La energa solar es una fuente de vida y origen de la mayora de las dems formas de energa en la Tierra. Cada ao la radiacin solar aporta a la Tierra la energa equivalente a varios miles de veces la cantidad de energa que consume la humanidad. Recogiendo de forma adecuada la paneles solares. Mediante centrales trmicas solares se utiliza la energa trmica de los colectores solares para generar electricidad. Se distinguen dos componentes en la radiacin solar: la radiacin directa y la radiacin difusa. La radiacin directa es la que llega directamente del foco solar, sin refracciones intermedias. La difusa es la emitida por la bveda celeste diurna gracias a los mÃÆ' ºltiples fenmenos de reflexin y refraccin solar en la atmsfera, en las nubes, y el resto de elementos atmosfricos y terrestres. La radiacin directa puede reflejarse y concentrarse para su utilizacin, mientras que no es posible concentrar la luz difusa que proviene de todas direcciones. Sin embargo, tanto la radiacin directa como la radiacin difusa son aprovechables. Se puede diferenciar entre receptores activos y pasivos en que los primeros utilizan mecanismos para orientar el sistema receptor hacia el Sol -llamados seguidores- y captar mejor la radiacin directa. Una importante ventaja de la energa solar es que permite la generacin de energa en el mismo lugar de consumo mediante la integracin arquitectnica. As, podemos dar lugar a sistemas de generacin distribuida en los que se eliminen casi por completo las prdidas relacionadas con el transporte -que en la actualidad suponen aproximadamente el 40% del total- y la dependencia energtica. Las diferentes tecnologas fotovoltaicas se adaptan para sacar el mximo rendimiento posible de la energa que recibimos del sol. De esta forma por ejemplo los sistemas de concentracin solar fotovoltaica (CPV por sus siglas en ingls) utiliza la radiacin directa con receptores activos para maximizar la produccin de energa y conseguir as un coste menor por kW/h producido. Esta tecnologa resulta muy eficiente para lugares de alta radiacin solar, pero actualmente no puede competir en precio en localizaciones de baja radiacin solar como Centro Europa, donde tecnologas como la Capa Fina (Thin Film) estn consiguiendo reducir tambin el precio de la tecnologa fotovoltaica tradicional. 3.2.2.5-ENERGA ELICA La energa elica es la energa obtenida de la fuerza del viento, es decir, mediante la utilizacin de la energa cintica generada por las corrientes de aire. El trmino elico viene del latn Aeolicus (griego antiguo / Aiolos), perteneciente o relativo a olo, dios de los vientos en la mitologa griega y, por tanto, perteneciente o relativo al viento. La energa elica ha sido aprovechada desde la antigÃÆ' ¼edad para mover los barcos impulsados por velas o hacer funcionar la maquinaria de molinos al mover sus aspas. Es un tipo de energa verde. La energa del viento est relacionada con el movimiento de las masas de aire que desplazan de reas de alta presin atmosfrica hacia reas adyacentes de baja presin, con velocidades proporcionales (gradiente de presin). Por lo que puede decirse que la energa elica es una forma no-directa de energa solar, las diferentes temperaturas y presiones en la atmsfera, provocadas por la absorcin de la radiacin solar, son las que ponen al viento en movimiento. El aerogenerador es un generador de corriente elctrica a partir de la energa cintica del viento, es una energa limpia y tambin la menos costosa de producir, lo que explica el fuerte entusiasmo por esta tecnologa. 3.2.2.6-ENERGA GEOTRMICA La energa geotrmica es aquella energa que puede ser obtenida por el hombre mediante el aprovechamiento del calor del interior de la Tierra. Parte del calor interno de la Tierra (5.000 ºC) llega a la corteza terrestre. En algunas zonas del planeta, cerca de la superficie, las aguas subterrneas pueden alcanzar temperaturas de ebullicin, y, por tanto, servir para accionar turbinas elctricas o para calentar. El calor del interior de la Tierra se debe a varios factores, entre los que destacan el gradiente geotrmico y el calor radiognico. Geotrmico viene del griego geo, Tierra; y de thermos, calor; literalmente calor de la Tierra. 3.2.2.7-ENERGA MAREOMOTRIZ Figura 5. Central elctrica mareomotriz en el estuario del Francia . La energa mareomotriz se debe a las energa elctrica, una forma energtica ms ÃÆ' ºtil y aprovechable. La energa mareomotriz tiene la cualidad de ser renovable en tanto que la fuente de impacto ambiental de instalar los dispositivos para su proceso han impedido una proliferacin notable de este tipo de energa. Otras formas de extraer energa del mar son la gradiente trmico ocenico, que marca una diferencia de temperaturas entre la superficie y las aguas profundas del ocano. IV- APLICACIONES DE LA ENERGA SOLAR 4.1 TECNOLOGA Y USOS Clasificacin por tecnologas y su correspondiente uso ms general: Energa solar pasiva : Aprovecha el calor del sol sin necesidad de mecanismos o sistemas mecnicos. Energa solar trmica : Para producir agua caliente . Energa solar fotovoltaica : Para producir electricidad mediante placas de semiconductores que se alteran con la radiacin solar. Energa solar termoelctrica : Para producir electricidad con un ciclo termodinmico convencional a partir de un fluido calentado a alta temperatura (aceite trmico) Energa solar hbrida : Combina la energa solar con otra energa. SegÃÆ' ºn la energa con la que se combine es una hibridacin: [3] Fsil . Energa elico solar : Funciona con el aire calentado por el sol, que sube por una chimenea donde estn los generadores. La instalacin de centrales de energa solar en la zonas marcadas en el mapa podra proveer algo ms que la energa actualmente consumida en el mundo (asumiendo una eficiencia de conversin energtica del 8%), incluyendo la proveniente de 1993 (tres aos, calculada sobre la base de 24 horas por da y considerando la nubosidad observada mediante satlites). Otros usos de la energa solar y ejemplos ms prcticos de sus aplicaciones: Huerta solar Potabilizacin de agua Cocina solar Destilacin. Evaporacin. Fotosntesis. Secado. Arquitectura sostenible. Cubierta Solar. Acondicionamiento y ahorro de energa en edificaciones. Calentamiento de agua. Calefaccin domstica. Iluminacin. Refrigeracin. Aire acondicionado. Energa para pequeos electrodomsticos. 4 .2- ENERGIA SOLAR FOTOVOLTAICA Figura 8. Celda solar Se denomina energa solar fotovoltaica a una forma de obtencin de energa elctrica a travs de paneles fotovoltaicos. Los paneles, mdulos o colectores fotovoltaicos estn formados por diferencia de potencial en sus extremos. El acoplamiento en serie de varios de estos fotodiodos permite la obtencin de voltajes mayores en configuraciones muy sencillas y aptas para alimentar pequeos dispositivos electrnicos. A mayor escala, la red elctrica, operacin sujeta a subvenciones para una mayor viabilidad. El proceso, simplificado, sera el siguiente: Se genera la energa a bajas tensiones (380-800 V) y en corriente continua. Se transforma con un inversor en corriente alterna. Mediante un centro de transformacin se eleva a Media tensin (15 25 kV) y se inyecta en las redes de transporte de la compaa. En entornos aislados, donde se requiere poca econmicamente viable. Para comprender la importancia de esta posibilidad, conviene tener en cuenta que aproximadamente una cuarta parte de la poblacin mundial no tiene acceso a la energa elctrica. 4 .3- CENTROS DE INVESTIGACIN SOBRE LA ENERGA SOLAR Alemania. Universidad Politcnica de Madrid CIEMAT) Alemania. Estados Unidos.Petes.com V. DESCRIPCIN   Y DISEO   DEL PROYECTO V . DESCRIPCIN   Y DISEO DEL PROYECTO La empresa Halka Industrial se dedica a la produccin de cosmticos como son tratamientos, desodorantes, acondicionadores, entre otros. En algunos de estos procesos se adiciona agua a 25oC como materia prima base y esta se eleva   a una temperatura de 80oC, ya que es a la cual todas las materias primas son fundidas y pueden ser mezcladas. Para mejorar la eficiencia energtica del proceso, se propuso calentar el agua destinada para el producto antes de ser adicionada, y as disminuir el tiempo de produccin. En esta etapa se realizaron varios escenarios de temperatura y equipos, donde surgieron los tiempos estimados de produccin resultantes de adicionar el agua ms caliente. Tabla 1. Resultados de   diferentes escenarios   Caldera de 10 HP Escenario 1 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 25 a 80 oC 137500 84000 1:58 min 7 1500 25 a 80 oC 82500 1:08 min Juntos 3:16 min Escenario 2 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 30 a 80 oC 125000 84000 1:49 min 7 1500 30 a 80 oC 75000 1:23 min Juntos 3:08 min Escenario 3 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 35 a 80 oC 112500 84000 1:40 min 7 1500 35 a 80 oC 67500 58 min Juntos 2:43 min Escenario 4 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 40 a 80 oC 100000 84000 1:21 min 7 1500 40 a 80 oC 60000 58 min Juntos 2:18 min Escenario 5 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 50 a 80 oC 75000 84000 53.5 min 7 1500 50 a 80 oC 45000 32 min Juntos 1:30 min Escenario 6 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 60 a 80 oC 50000 84000 35.7 min 7 1500 60 a 80 oC 30000 21.4 min Juntos 58 min Escenario 7 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 70 a 80 oC 25000 84000 17.8 min 7 1500 70 a 80 oC 15000 10.7 min Juntos 28.5 Caldera de   20 Hp Escenario 1 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 25 a 80 oC 137500 169000 49 min 7 1500 25 a 80 oC 82500 29 min Juntos 1:20 min   Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   Caldera 30 Hp Escenario 1 Tanque Capacidad Kg Cp agua Camb. Temp. Kcal   Total Kcal/h Tiempo (h) 2 2500 1 kcal/kg oC 25 a 80 oC 137500 253000 32 min 7 1500 25 a 80 oC 82500 19 min Juntos 51 min Precios de calderas cotizacin 1 cotizacin 2 cotizacin 3 US$ 29,800 US$ 22,500 US$ 8,500 Como resultado se observo que aumentando la temperatura del agua antes de ser adicionarla al tanque podramos disminuir los tiempos de produccin. Se evaluaron las mejores opciones para mejorar el proceso y se concluyo que un sistema para calentar agua con energa solar es la mejor opcin ante una caldera de mayor capacidad puesto que no habra emisiones   al medio ambiente. La cantidad de paneles lo determinara el tiempo de calentamiento de los 3000 kg de agua que son necesarios para la produccin. En la siguiente tabla se presenta el estudio de la cantidad de paneles requeridos. 1 Este sistema solar es capaz de calentar 3000 kg de agua a 70oC en aproximadamente cinco horas la cual ser usada como materia prima en el proceso. Al adicionar los dems materiales y debido a que su temperatura es la misma del ambiente (25 oC) la mezcla baja unos grados los cuales deben ser elevados con el vapor de la caldera hasta el lmite establecido. 5.1-PANEL SOLAR DE TUBOS DE VACO PARA LA   CONVERSIN DE ENERGA TRMICA   Un panel solar de tubos de vaco es un tipo de colector solar formado por colectores lineales alojados en tubos de vidrio al vaco. El panel tiene estructura de peine, con un mstil que conduce el fluido caloportador, y una serie de tubos a modo de pÃÆ' ºas donde se produce la captacin de la radiacin solar. 5 .1 .1 CONCEPTO La diferencia entre colectores planos y de tubos de vaco consiste fundamentalmente en el aislamiento: en los colectores planos existen prdidas por conveccin, mientras que en los tubos, al estar aislados al vaco, estas prdidas se reducen a valores en torno a un 5%, que suponen hasta un 35% menos con respecto a los paneles planos, []lo que permite incrementar el rendimiento de forma notable, anuncindose incluso aumentos del 50% frente a los colectores planos[ (si bien es necesario aclarar esta diferencia de rendimientos slo se produce bajo condiciones de fro extremo y mucho viento, siendo su rendimiento similar en condiciones menos exigentes). 5.1 .2- CARACTERSTICAS Los paneles de tubos suelen incorporar una placa inferior reflectante por debajo del plano de los tubos, de manera que puedan aprovechar su forma cilndrica para absorber la energa reflejada en la placa. En general, los tubos son ms eficientes en das fros, ventosos o nubosos, donde la concentracin y el aislamiento de la superficie captadora presenta ventajas sobre la mayor superficie captadora de los paneles planos. Los tubos de vaco estn compuestos por un doble tubo de vidrio, entre cuyas paredes se hace un vaco muy elevado (en torno a 0,005 pa), y el vidrio interior suele llevar un tratamiento a base de metal pulverizado para aumentar la absorcin de radiacin. Las dimensiones de los tubos son similares a las de un tubo fluorescente; en torno a los 60mm de dimetro y 180cm de largo.[] 5.1 .3- TIPOLOGAS Actualmente existen dos esquemas generales de tubos de vaco: los colectores de flujo directo, y los de flujo indirecto o heat-pipe[]. 5.1 .4- FLUJO DIRECTO El tubo de vaco de flujo directo fue el primero en desarrollarse, y su funcionamiento es idntico al de los colectores solares planos, en donde el fluido caloportador circula por el tubo expuesto al sol, calentndose a lo largo del recorrido. Es el sistema ms eficiente de captacin solar. 5.1 .5- HEAT-PIPE El concepto heat-pipe es una evolucin del tubo de flujo directo que trata de eliminar el problema del sobrecalentamiento, presente en los climas ms calurosos. En este sistema, se utiliza un fluido que se evapora al calentarse, ascendiendo hasta un intercambiador ubicado en el extremo superior del tubo. Una vez all, se enfra y vuelve a condensarse, transfiriendo el calor al fluido principal. Este sistema presenta una ventaja en los veranos de los climas clidos, pues una vez evaporado todo el fluido del tubo, ste absorbe mucho menos calor, por lo que es ms difcil que los tubos se deterioren o estallen. Tambin presenta la ventaja de perder menos calor durante la noche, pues la trasferencia de calor, a diferencia de los tubos de flujo directo, slo se produce en una direccin. El sistema de flujo indirecto obliga a una inclinacin mnima de los tubos en torno a los 15 º para permitir la correcta circulacin del fluido. 5.1 .6- VENTAJAS Y DESVENTAJAS Los tubos de vaco, en comparacin con los colectores planos, suponen un avance en la captacin de calor en condiciones desfavorables (precisamente cuando ms se necesita el calor). Sin embargo, el elevado precio de esta tecnologa slo la hace recomendable en lugares con climas muy extremos, o cuando el sistema no disponga de un apoyo de energa convencional. Desde otro punto de vista, una ventaja aadida de los tubos es su mayor versatilidad de colocacin, tanto desde el punto de vista prctico como esttico, pues al ser cilndricos, toleran variaciones de hasta 25 º sobre la inclinacin idnea sin prdida de rendimiento, lo que permite adaptarlos a la gran mayora de las edificaciones existentes. A esto hay que aadir la menor superficie necesaria que precisan los tubos. En resumen, y aunque la combinatoria y los factores a tener en cuenta son muchos, se puede generalizar que los tubos de flujo directo son adecuados para los climas ms fros, con veranos suaves, mientras que los tubos de flujo indirecto se adaptan mejor a climas extremos, con inviernos muy fros y veranos calurosos. Por ÃÆ' ºltimo, para climas ms benignos, la solucin ms adecuada sigue siendo la de los colectores planos, pues son mucho ms econmicos. 5.1 .7- TIPO DE COLECTORES DE TUBO DE VACIO Los distintos sistemas de colectores de tubo de vacio se basan en los tubos evacuados. Estos estn conformados por dos tubos concntricos entre los cuales se ha aspirado el aire producindose un vacio. En uno de los extremos ambos tubos se unen sellndose el vacio. Dentro de ambos tubos (de ahora en adelante nos referiremos a estos tubos concntricos con el vacio en medio como tubos evacuados) se sitÃÆ' ºan los distintos tipos de absolvedores que determinan los distintos sistemas. 5.1.8-ESQUEMAS DE TUBOS EVACUADOS Algunos colectores emplean un sistema denominado CPC (Colector Parablico Concntrico) para aprovechar la radiacin solar que incide entre dos tubos. Este sistema consiste en una serie de reflectores que dirigen la luz que cae entre tubo y tubo hacia la parte trasera de los mismos donde es tambin aprevechada. Con ello los colectores reciben luz tanto de la parte delantera como de la trasera. Con el sistema CPC se amplia la superficie efectiva de captacin por metro cuadrado para la tecnologa de tubo de vaco factor que sin embargo siempre estar por debajo de los colectores de placa plana (por metro cuadrado se capta menos pero se hace un uso ms eficiente de lo captado) 5.1 .9- TUBOS EVACUADO SIMPLES Este sistema es ÃÆ' ºnicamente utilizado en calentadores solares termosifnicos. Son tubos evacuados ensamblados directamente con el deposito acumulador y que por lo tanto contienen agua. En la pared interior del tubo evacuado se sitÃÆ' ºa una capa de color oscuro de material absorbente. Cuando la radiacin solar incide sobre la capa de material absorbense se transforma en calor y eleva la temperatura del agua que esta en contacto con l. El agua calentada se eleva por conveccin y comienza a ascender siendo reemplazada por agua fra que a su vez se calienta y reinicia el proceso. Este tipo de tubo de vacio ofrece la ventaja de tener las ya comentadas escasas prdidas de calor y los inconvenientes de ser muy sensible a la presin y de no ofrecer ninguna proteccin contra las bajas temperaturas no siendo posible su utilizacin en zonas con inviernos fros sin la inclusin de un calentador elctrico que caliente el agua del depsito cuando esta alcanza temperaturas muy bajas. En caso de baja temperatura la dilatacin del agua al congelarse puede reventar los tubos y arruinar el equipo. 5.1 .1 0 TUBO DE VACO DE HEAT PIPE . Esta tecnologa de colectores solares emplea un mecanismo denominado Heat pipe. (Tubo de calor). Este mecanismo consiste en un tubo cerrado en el cual se introduce un fluido de propiedades especficas. Cuando el Sol incide sobre el absorbedor adosado al tubo, el fluido se evapora y absorbe calor (calor latente). Como gas asciende sobre el lquido hasta lo alto del tubo donde se sitÃÆ' ºa el foco frio. All se licua (condensa) y cede su calor latente al fluido que nos interesa calentar volviendo a caer al fondo del tubo por gravedad. Este proceso se repite mientras dure la radiacin del Sol o hasta que el colector ha alcanzado una temperatura muy alta (de en torno los 130 grados o ms). El Heat Pipe o tubo de calor es considerado como un superconductor trmico por lo eficaz de su funcionamiento. 1) La radiacin solar incide en el absorbedor que se calienta y transmite ese calor al tubo. 2) el calor recibido provoca que el fluido en el interior del tubo se evapore y ascienda por tanto energa (calor latente) 3) El fluido evaporado cede su calor latente al fluido ms frio que circula por el exterior de la cabeza del tubo y al hacerlo se licua 4) El fluido de nuevo en estado liquido cae por gravedad al fondo del tubo para reiniciar el proceso. Los colectores de tubo de vacio con tecnologa heat pipe tienen la ventaja de no sufrir prdidas por la noche ya que el proceso de transferencia de calor no es reversible (es decir el fluido caliente o el calor no puede pasar del acumulador al tubo y por lo tanto perderse). Adems cada tubo es independiente pudindose cambiar en pleno funcionamiento del sistema. Es altamente resistente a las heladas. Dado que tambin pueden girar sobre su eje los tubos, existe la posibilidad de que adopten posiciones verticales y horizontales al igual que ocurre en los sistemas de flujo directo aunque en este caso habr que respetar una inclinacin mnima del largo del tubo para permitir que el fluido una vez licuado pueda descender por gravedad. En esta tecnologa tambin se aplica el sistema CPC 5.1 .1 1 APLICACIONES DE LOS TUBOS DE VACIO Es posible emplear la tecnologa de los tubos de vaco para casi cualquier aplicacin que requiera agua caliente de entre 40 y 130 grados. Los colectores de tubo de vaco son especialmente apropiados para climas muy fros y parcialmente nubosos. La temperatura ambiente supone un factor importante que afecta al rendimiento de los colectores, cuanto ms fra sea menor ser su rendimiento porque habr ms prdidas en la superficie del colector. Los colectores de tubo de vaco al tener muy pocas prdidas ofrecern un rendimiento claramente superior en climas muy fros. Adems este tipo de colectores es capaz de aprovechar la radiacin difusa que suele darse en los das de nublados ligeros. 5 .2-EVALUACION ECONOMICA Aplicando la Ley 57-07 de incentivo a las energas renovables. Se puede lograr un ahorro del 75% en tres aos del costo del equipo y de la exencin de los impuestos de importacin de los equipos. Tabla 5. Costo inicial del equipo solar Descripcin Dlares Pesos Costo equipo solar $5.672,00 Transporte CIF $1.300,00 Impuestos Aduanas RD$   258.000,00 Materiales instalacin RD$   170.000,00 Mano obra RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   55.000,00 Total RD$ 733.992,00 Descuentos Exencin Impuestos RD$   258.000,00 75% costo en 3 aos $5.229,00 Costo total RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   287.748,00 Ahorro RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   446.244,00 El equipo solar tiene una bomba que mantiene la recirculacin de agua en el sistema, la cual eventualmente operara con un panel fotovoltaico para hacer que el sistema opere 100% con energa renovable. Tabla 6. Costo de operacin del equipo solar Equipo Cantidad Consumo Horas de trabajo Costo energa Bomba 1 200 watt 10 RD$6.15 kw/h Costo diario RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   12,30 Costo mensual RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   293,11 Costo Anual RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   3.517,31 Tomamos en cuenta un Bach diario de cada tanque de produccin y 8 horas de la jornada normal de trabajo. Debido a que solo existe un turno en la empresa. Tabla 7. Ahorro Energtico y Econmico Motor baja agitacin tanque #2 Minutos Kw/h $/Kw Kw/batch $/Batch Antes 225 9,15 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   6,15 34,31 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   211,02 Ahora 60 9,15 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   6,15 9,15 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   56,27 Diferencia RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   154,75 Motor baja agitacin tanque #7 Minutos Kw/h $/Kw Kw/batch $/Batch Antes 90 4,53 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   6,15 6,80 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   41,79 Ahora 25 4,53 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   6,15 1,89 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   11,61 Diferencia RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   30,18 Consumo combustible de caldera (gasoil) 8 horas Minutos Galn/h Galn Total $/Galn Antes 480 3 24 118,10 RD$ 2.834,40 Ahora 45 2,25 RD$  Ãƒâ€šÃ‚  Ãƒâ€šÃ‚   265,73 Diferencia RD$ 2.568,68 Tabla 8. Un Bach diario en cada tanque de produccin Das de trabajo sem. Ahorro $ sem. Ahorro $ mens. Ahorro $ Ao Ahorro $ 3 ao 5 RD$   13.768,03 RD$   55.072,11 RD$ 660.865,32 RD$ 1.982.595,96 5 . 3 -EVALUACION DE REDUCCION DE EMISIONES Tomando en como base para nuestro calculo la norma internacional EPA, 1 galn de gasoil emite al medio ambiente 10.1 kg de CO2 Los registros diarios de consumo de nuestra caldera promedia 24 galones. Tabla 9. Tabla Descarga de CO2 al medio ambiente (https://www.epa.gov/oms/climate/420f05001.htm) 1 Galn de gasoil emite al medio ambiente 10.1 Kg./Gal. Galn/Gasoil Kg. CO2 Semana Kg. CO2 Mes Kg. CO2 Ao Kg. CO2 Antes 24 242,4 1.212,0 4.848,0 58.176,00 Ahora 2,25 22,7 113,6 454,5 5.454,00 Diferencia -21,8 -219,7 -1.098,4 -4.393,5 -52.722,0 Como muestra el primer grafico, la recuperacin de los recursos invertidos ser para el mes de Julio del ao 2010 y a partir de ese mes hasta que finalice la vida ÃÆ' ºtil del sistema la cual se estima de 15 a 20 aos ira incrementando. A su vez   el segundo grafico muestra la diferencia de los gases contaminantes que se dejaron de emitir una vez el equipo esta en operacin, la cual es de 52.7 toneladas de CO2 menos CONCLUSION Y RECOMENDACIONES CONCLUSION ES Luego del diseo y la instalacin del proyecto condiciones de emitir las siguientes: Se demuestra que con la utilizacin de la energa solar con paneles solares de tubos de vaco para agua, adems de reducir emisiones gaseosas al aire se permite ahorros significativos, siendo la inversin con recuperacin de bajo riesgo y de rpida recuperacin. El aprovechamiento de la energa solar activa, recuperando energa solar de estas caractersticas puede reducir los aportes al cambio climtico.   El panel solar de tubos de vaco es la manera ms econmica y practica de obtener agua caliente, los colectores de tubo de vaco tienen una clara ventaja por siguiente: Debido a su forma cilndrica de los tubos de vaco, estos son capaces de recibir perpendicularmente la radiacin del sol durante el da, a diferencia de los dems tipos de paneles solares, debido a su material son muy resistente y de larga duracin, si se llega a romper, son baratos y fciles de cambiar, adems pueden operar con un tubo roto, a diferencia de un panel plano que se tiene que reemplazar por completo. Alta eficiencia aun en los das nublados y las perdidas trmicas son muy bajas. La produccin de energas limpias, alternativas y renovables no es una cultura o un intento de mejorar el medio ambiente, sino una necesidad a la que el ser humano se va a ver abocado, independientemente de nuestra opinin, gustos o creencias RECOMENDACIONES Dada la necesidad y desarrollo que tiene el sector energtico, es necesario preparar el pas para hacer un   para hacer frente a la demanda masiva de Energas Alternativas. Por lo que las recomendaciones para el futuro de este trabajo es seguir la investigacin directamente con procesos industriales. Recomendamos a la sociedad dominicana que se inmiscuya y haga parte de si el tema de las energas, debido a que el consumo de energa es uno de los grandes medidores del progreso y bienestar de una sociedad. Un modelo econmico como el actual, cuyo funcionamiento depende de un continuo crecimiento, exige tambin una demanda igualmente creciente de energa. Puesto que las fuentes de energa fsil y nuclear son finitas, es inevitable que en un determinado momento la demanda no pueda ser abastecida y todo el sistema colapse, salvo que se descubran y desarrollen otros nuevos mtodos para obtener energa: stas seran las energas alternativas. BIBLIO 0047 RAFIA Energas renovables (Fundamentos, Tecnologas Y Aplicaciones).Jos mara Fernndez salgado2009 Energa solar trmica y de concentracin: manual prctico de diseo, instalacin y mantenimiento. Antonio Madrid Vicente Paneles colectores o captadores tubos vacio vacutube hp energa solar trmica Espaa (www.granpyme.com) Energas Limpias (renovable.com/2009/06/30/) es.wikipedia.org//Panel solar de tubos de vaco. www.amordad.es. Amordad es lder en productos de energa solar gracias a su tecnologa pionera, basada en los tubos de vaco.[] www.biocarburante.com/energia-solar-por-tubos-de-vacio Energas Renovables, el periodismo de las energas limpias(Internet) Tecnologa de las energas renovables, Jos Mara Fernndez Salgado 2009 La Ley 57-07. Incentivos a Energas Renovables 1

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Methods for Acquiring Information A sociologists goal is to identify recurring patterns of and influences on social behavior. Sociologists use nearly all the methods of acquiring information, from advanced mathematical statistics to the interpretation of texts to study social behavior. The sociologist use surveys, direct observation, experiments, and existing sources. They use these methods to solve problems about social behavior in human groups as well as individuals. In their research, they look for primary resources. These primary resources can be census and vital reports from the government. The first method is the survey. A survey is a study, generally in the form of an interview or questionnaire, which provide sociologists†¦show more content†¦There are two main types of surveys. They are the interview and the questionnaire. These two methods pose a considerable challenge for investigators. There are many advantages of the interview method. 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Foundations in Accounting Pros and Cons for investors

Question: Discuss about the Foundations in Accounting for Pros and Cons for investors . Answer: Introduction The following assignment report is based on the two companies of Australia, Westpac Banking Corporation and BP Australia Limited presenting the understanding the conceptual framework for reporting organizations within the Australia. The report provides the explanation and requirements of Australian Accounting Standards Board (AASB) 1053 and Statement of Accounting Concepts (SAC) 1 for the selected companies. Further, the assignments focus on the identification of categories of assets, reporting values and impairment or depreciation charges according to the AASB 116, 138 and 136 (Zhuang, 2016). The report presents the assets according to the specific categories line current assets, non-current assets, intangible assets, and their respective reported values (Linnenluecke et al., 2015). In the last part of the report, discussion and arguments have been provided on the adoption of International Financial Reporting Standards (IFRS) within Australia. The discussion has been supported with necessary advantages and disadvantages as well as the explanations given by peer- reviewers. Discussion 1: The conceptual framework presents a number of requirements for Financial Reporting that helps the Board of International Accounting Standards based on the concept of consistency. It also assists the accounting preparers to develop the consistency of accounting policies and helps the users of the accounting information in understanding and interpreting the standards of accounting. A reporting entity in Australia has to follow the conceptual framework requirements laid by the Australian Accounting Standards Board to present its financial statements for the use of the stakeholders (Hughes-Morley et al., 2015). A reporting entity qualifies to be reported under the accounting principles and standards of Australia if the financial information has the capability of providing useful information to the users. The users can be potential ordinary shareholders for investment, banks to provide loans or resources and government for considering tax and duties. In addition, if one company has the controlling power on another company to direct the business activities, then such company falls under the category of reporting entity (Newberry, 2015). However, AASB 1053 provides certain application of Tiers to different categories of reporting companies for preparing the financial statements. This standard applies to the organizations having annual reporting period beginning on or after 1st July, 2013. However, an entity is also required to report as per the AASB 1053 if its annual reporting period starts between the years 2009 to 30th June 2013 (Bridgett et al., 2015). In case of the selected companies, Westpac Group and BP Australia both are eligible to be reported according to the Australian Accounting Standards Board and Statement of Accounting Concepts. Both the companies have annual reporting period between 2009 to 30 June 2013 as well as the financial information has the potential to provide necessary information to the users. In case of Westpac Group, the performance highlights of the year 2015 shows a rise in net profit by 6% amounting to $8,012 million. Other than that, cash earnings show a rise of 3% amounting to $7,820 million while payment of dividends gone up by 3% and returns by 15.8% (Personal, Business and Corporate Banking, 2016). Whereas in case of BP Australia, whose objective is to create long-term values for its shareholders. Though the company incurred a loss of approximately $6.5 billion compared to the net profit of the year $3.8 billion in the year 2014. The loss was mainly due to the loss in replacement of assets amounting to $5.2 billion. The company is required to report as per the AASB 1053 even if it incurred losses so that the users of the financial statements can get the correct information (BP, P, 2016). Therefore, both the companies are required to report their financial statements with compliance to the Australian accounting standards and principles that regulates the conceptual framework to record and measure the accounting data (Drew, Kortt Dollery, 2015). As the standard requires an entity to represent its financial statements, it consists of two tiers to report the financial information. Tier 1 requires complete disclosure while Tier 2 requires reduced disclosures of accounting information. Both the companies fall under Tier 1 reporting that incorporates IFRS and are specific for Australian entities (Bond, Govendir Wells, 2016). 2: Australian Accounting Standards Board 116 regulates the recognition of property, plant and equipment. As per the standard, an asset is to be recorded if there is any future economic benefit associated with the asset that will flow to the company. In addition, the value of the asset is eligible to be measured reliably. Further, AASB 138 on Intangible assets states the same condition to recognize and measure the value of impaired assets (Chalmers, Clinch Godfrey, 2012). The cost of intangible assets should be recorded at the purchased value reduced by the proportional amount of amortization (Cheung, Evans Wright, 2012). AASB 136 on Impairment of assets requires that the assets of the organizations are not carried out in the financial statements more than their recoverable value (Bond, Govendir Wells, 2016). The identification of impairment of assets depends on the external as well as the internal sources of the company (Yao, Percy Hu, 2015). In case of Westpac Group, the financial statement shows the different categories of assets, their values and other necessary information. The presentation reflects the financial status of the company with respect to the holding of assets at the end of the accounting year 2015 (Finch, 2012). Reported assets and their values of Westpac Group Amount A$m Consolidated Parent Current Assets Cash and bank balances with central banks 14,770.00 13,372.00 Receivables due from other financial institutions 9,583.00 8,741.00 Derivative financial instruments 48,173.00 47,540.00 Trading securities and financial assets designated at fair value and available-for-sale securities 27,454.00 24,896.00 Available-for-sale securities 54,833.00 50,344.00 Due from subsidiaries 145,560.00 Investments in subsidiaries 4,585.00 Investments in associates 756.00 - Non- Current Assets Loans 623,316.00 546,075.00 Life insurance assets 13,125.00 - Regulatory deposits with central banks overseas 1,309.00 1,152.00 Property and equipment- Fixed Assets 1,592.00 1,354.00 Deferred tax assets 1,377.00 1,463.00 Other assets 4,294.00 3,294.00 Goodwill and other intangible assets 11,574.00 9,180.00 Impairment charges (753.00) (622.00) Amortization and impairment of software assets (1,051.00) (927.00) Amortization and impairment of intangible assets and deferred expenditure (221.00) (207.00) Impairment on investments in subsidiaries - (19.00) Depreciation of property and equipment (229.00) (190.00) Depreciation and impairment of IT equipment (170.00) (152.00) Table 1: Reported assets and their values of Westpac Group (Source: Personal, Business and Corporate Banking, 2016) Reported assets of BP Australia as per the financial statements 2015 Reported assets and their values BP Group Group Amount A$m Current Assets Cash and cash equivalents 26,389.00 Loans 272.00 Inventories 14,142.00 Trade and other receivables 22,323.00 Derivative financial instruments 4,242.00 Prepayments 1,838.00 Current tax receivable 599.00 Other investments 219.00 Non- Current Assets Property, plant and equipment 129,758.00 Goodwill 11,627.00 Intangible assets 18,660.00 Investments in joint ventures 8,412.00 Investments in associates 9,422.00 Other investments 1,002.00 Fixed assets 178,881.00 Loans 529.00 Trade and other receivables 2,216.00 Derivative financial instruments 4,409.00 Prepayments 1,003.00 Deferred tax assets 1,545.00 Defined benefit pension plan surpluses 2,647.00 Depreciation, depletion and amortization (15,219.00) Impairment and losses on sale of businesses and fixed assets (1,909.00) Table 2: Reported assets of BP Australia (Source: BP, P, 2016) The carrying costs of assets of both the companies were according to the principles of AASB 136 while the costs of intangible assets were according to AASB 138. The depreciation on fixed assets of Westpac has been provided as per the principles and standards of Australian Accounting at straight-line method (Personal, Business and Corporate Banking, 2016). The depreciation of assets of BP Group has been provided at written down value method (BP, P, 2016). Further, the Intangible assets of both the Australian companies have been amortized in the proportion of number of years in compliance with AASB 138. 3: International Financial Reporting Standards (IFRS) are a set of principles and standards that regulates the recognition and measurement of company account. IFRS has been designed to record the accounting information to make it understandable and comparable across the international boundaries. In recent years, many nations are adopting the IFRS to regulate the accounting records and recognition to have standardized and equalized financial information across the globe (Christensen et al. 2015). Replacement of IFRS with different national standards of accounting arises the change in valuation and recognition of assets, liabilities, capital structure, equities and other financial elements. IFRS provides the rules and principles to recognize the business transactions in a concise manner that is regulated worldwide (Ramanna Sletten, 2009). To present the accounting information globally accepted and understandable, Australia has adopted International Financial Reporting Standards. It states the accounting principles and methods to recognize the business transactions to harmonize the presentation of financial information across international boundaries. Australia has acquired International Financial Reporting Standards for all the reporting organizations to present their financial reports in the manner specified by the Standard. The Board of Australian Accounting has adopted the IFRS since the accounting year 1st January 2005 (Ball, Li Shivakumar, 2015). Since Australia has two Tiers of reporting essentials to prepare and present the financial statements, application of International Financial Reporting Standards had been incorporated to Tier 1 reporting requirements. Tier 1 reporting is presented as per the Australian Accounting Standards while Tier 2 reporting requires reduced disclosures under Australian Accounting S tandards. According to the regulations of Australian Accounting, entities that are profit making in the private sector having accountability are required to report under Tier 1. In addition, corporations under Australian State, Territory or local Government also require to report the accounting information under Tier 1 (Ball, 2006). The European Union had mandated the adoption of International Financial Reporting Standards for all the listed companies under the International Accounting Standards Board. By acquiring the IFRS growth in foreign capital and trades are expected in consideration with the economic benefits. Foreign capital would be considered as the ratio between direct investment inflows to Gross Domestic Product and equity portfolio related to foreign exchange transactions. International Financial Reporting Standards provides the principles to recognize the necessary transactions, measure the value of investment, and return on investment that are accepted across the International boundaries (Loureno, Branco Castelo, 2015). Decision to adapt the International Financial Reporting Standards for recording accounting information to make the financial reports uniform and acceptable across the globe serves some benefits to Australia. Maintaining the accounting statements according to IFRS helps in attracting the capital inflow in Australia at lower cost i.e. the cost of capital employment would be lower (Cascino Gassen, 2015). Another benefit of adopting IFRS in Australia is lowering the costs for account preparers, cost of auditing and cost for the users of financial statements of the organizations. Preparing accounting records as per International Financial Reporting Standards also fills certain space in Generally Accepted Accounting Principles in Australia (Loureno, Branco Castelo, 2015). International Financial Reporting Standards requires changes in the methods of measuring financial elements like valuation of Earnings per share for the ordinary shareholders, capital ratios, values of fixed assets and depreciation charges. It also specifies the rules to valuation and recognition of goodwill, mergers and acquisitions, inventory valuation, cost of borrowings, cash flow statements and impairment of assets. Many entities operate and invest in other companies as a parent or holding company within the nation or outside the nation (Mardini, Crawford Power, 2015). In this respect, it is necessary to present the financial statement in uniform manner that reflects harmonized presentation to make it understandable for the users across the world. Apart from that, IFRS presents the principles to make required disclosures specific to the components of finance (Ramanna Sletten, 2009). Therefore, the selected companies Westpac Group and BP Group have adopted IFRS to prepare their financial statements. Both the companies have evaluated and measure different accounting components like capital expenditures, Earning Per shares (basic and diluted), depreciation charges, amortization expenses, goodwill valuation, replacement costs and other relevant data. While, the respective reported values of assets and methods used for computing depreciation charges have already been mentioned in the previous part of discussion (Ramanna Sletten, 2009). However, there are some disadvantages on adopting International Financial Reporting Standards by Australian Accounting Boards. The primary disadvantages of acquiring the accounting systems are per IFRS are involvement of high cost of changes. Most of the multinational companies employ upgraded and advanced accounting software to maintain their books of accounts are required to change the entire internal system of recording the business transaction as per IFRS. Such change of software and other internal requirements incorporates huge expenditure to make it compatible for the users. Other than the high cost structure, IFRS requires critical understanding of the concepts of objectives, scope, definition, transaction recognition criteria and disclosure requirements. In order to be acquainted with the principles and rules of IFRS the account prepares have to study and update their knowledge, which is time-consuming. Certain issues like extraordinary gains or losses are not allowed to reco gnize according to International Financial Reporting Standards. Hence, the critical understanding of these issues requires sound and fundamental knowledge and competency about the concept and content of various standards (Ball, 2006). Besides the disadvantages, maintaining the accounting records according to International Financial Reporting Standards reflects many advantages. One of the significant benefits is to favor the investors by providing the financial statements more accurately, timely and in a comprehensive manner. Accounting reports according to IFRS provides clear understanding and more information about the organizations performance and financial status. Another essential benefit of application of International Financial Reporting Standards for preparing the accounting records is immediate recognition of loss. This recognition provides advantage to the investors for the purpose of investments and other stakeholders to make better and corrective business decisions. Recognition of accounting data under IFRS sheds transparency and effectiveness to the users of the financial reports for investment, procuring or providing loans and advances and any other necessary business deals (Ball, 2006). Another benefit of adopting IFRS is the comparability of the financial statements for the companies as well as for the users. Many entities prepare consolidated accounting statements apart from the standalone accounting statement as per the requirements of Accounting Boards. Therefore, preparation of financial statements under IFRS provides improved comparability for the investors, business management and other stakeholders of the companies. Such comparability provides better understanding of the companys financial position and performance during the accounting year with respect to the financial markets of the current economy (Ball, 2006). Conclusion The above report has been presented on different elements and concepts of accounting information within Australia based on the financial information of two Australian companies. The report in the first part focuses on the requirements of AASB 1053 and SAC 1 for the reporting entities for recording the accounting transactions and preparing financial statements. The standards state the necessity to maintain the books of accounts as per the principles and standards of International Accounting Standards under Tier 1 and Tier 2 requirements. Both the selected companies qualify as reporting entities because they are profit-making organizations having public accountability. In the second part of the report, assets of both the companies have been categorized and respective reporting values have been mentioned. The categorization has been done according to the AASB 116, 138 and 136 that presents the principles and rules to recognize plant, property and equipment, intangible assets and impairment of assets respectively. Last part of the report represents the discussions and arguments on acquiring accounting records as per IFRS by Australia. The standard has been adopted to present and prepare the financial reports of the Australian company in transparent, accurate and comprehensive manner. The discussion also presents the advantages and disadvantages of adopting IFRS in accounting system. However, adoption of IFRS is time-consuming and involves huge costs it provides advantages for investors and stakeholders reflecting better comparability and transparency in understanding the financial statements for the users. Reference List Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors.Accounting and business research,36(sup1), 5-27. Ball, R., Li, X., Shivakumar, L. (2015). Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption.Journal of Accounting Research,53(5), 915-963. Bond, D., Govendir, B., Wells, P. (2016). An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. BP, P. (2016). bp.com. bp.com. Retrieved 27 July 2016, from https://www.bp.com/ Bridgett, D. J., Burt, N. M., Edwards, E. S., Deater-Deckard, K. (2015). Intergenerational transmission of self-regulation: A multidisciplinary review and integrative conceptual framework.Psychological bulletin,141(3), 602. Cascino, S., Gassen, J. (2015). What drives the comparability effect of mandatory IFRS adoption?.Review of Accounting Studies,20(1), 242-282. Chalmers, K., Clinch, G., Godfrey, J. 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Factors affecting recruitment into depression trials: systematic review, meta-synthesis and conceptual framework.Journal of affective disorders,172, 274-290. Linnenluecke, M. K., Birt, J., Lyon, J., Sidhu, B. K. (2015). Planetary boundaries: implications for asset impairment.Accounting Finance,55(4), 911-929. Loureno, I. M. E. C., Branco, M. E. M. D. A., Castelo, D. (2015). Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research.Revista Contabilidade Finanas,26(68), 126-139. Mardini, G. H., Crawford, L., Power, D. M. (2015). Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8: Evidence from Jordan.Journal of Applied Accounting Research,16(1), 2-27. Newberry, S. (2015). Public sector accounting: shifting concepts of accountability.Public Money Management,35(5), 371-376. Personal, Business and Corporate Banking. (2016). Westpac. Retrieved 27 July 2016, from https://www.westpac.com.au/ Ramanna, K., Sletten, E. (2009). Why do countries adopt international financial reporting standards?.Harvard Business School Accounting Management Unit Working Paper, (09-102). Yao, D. F. T., Percy, M., Hu, F. (2015). Fair value accounting for non-current assets and audit fees: evidence from Australian companies.Journal of Contemporary Accounting Economics,11(1), 31-45. Zhuang, Z. (2016). Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), 289-294.