...What is reverse osmosis? What is reverse osmosis? Reverse osmosis is a special kind of diffusion. The word reverse means the opposite of the original direction of movement and osmosis is the movement of water molecules from where they are plentiful to less abundant over a selectively permeable membrane. Therefore, reverse osmosis can be define as when the solvent passes through the selectively permeable membrane from where they are less abundant to where they are in abundance. In other words, reverse osmosis is the flow water molecules opposing the natural direction of osmosis through a porous membrane. The reverse osmosis process happens after the osmosis process. Therefore, in order to fully grasp the process of reverse osmosis one has to understand the process of osmosis first. When a lower concentrated solution and a higher concentrated solution are separated by a selectively permeable membrane, water naturally moves across the membrane to the higher concentrated solution to dilute it. In time, the osmotic pressure will counter the diffusion process precisely and then the solutions will be at equilibrium. No net movement of water will be at this stage. This process is called osmosis. But, if there is an adequate amount of counter pressure applied to the concentrated solution to overpower the osmotic pressure, then osmosis will be reversed. The solution is now coerced through the selectively permeable membrane contrary to the natural flow of water. This is called...
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...[pic] Reverse Engineering a New Trend in Manufacturing [pic] Authors T.Dhamotharakumar* N.S.Ramesh* dhamotharan007@gmail.com nsrmechanical@gmail.com * Under graduate Student, K.S.R. College of Engineering, Tiruchengode Department of Mechanical Engineering [pic] Abstract With the significant capital investment in new equipment being placed into out years, more systems need to be maintained in their present condition for longer periods of time. There are often gaps in the technical support information needed to maintain a system built from older designs using outmoded or updated techniques or materials. In some situations, designers give a shape to their ideas by using clay, plaster, wood, or foam rubber, but a CAD model is needed to enable the manufacturing of the part. As products become more organic in shape, designing in CAD may be challenging or impossible. There is no guarantee that the CAD model will be acceptably close to the sculpted model. Reverse engineering provides a solution to this problem because the physical model is the source of information for the CAD model. This is also referred to as the part-to-CAD process. "Reverse Engineering is the process of taking a finished product and reconstructing design data in a format from which new parts or molds can be produced."-The Society of Manufacturing Engineers Key Words: Reverse Engineering, CAD, Modeling and manufacturing. ...
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...Reverse engineering is the process of figuring out how something works by taking it apart piece by piece. Although this can be done with just about anything that you build; such as car engines, TVs, robotics, etc. when it comes to computers it originally was used to on the hardware end of things. Now that it is applied to the software end of things as well companies can use it as a way to learn and make new products more compatible with other products already out there. When it comes to reverse engineering software there are many benefits. Many people use it as a learning tool to better understand what they are trying to build and what their product is competing with. Some of the benefits of reverse engineering software would be to make products that are new and cheaper than the ones that came before. This way a company is able to take a product that is already out on the market and take it apart piece by piece and see how it works so they can rebuild it cheaper and more efficiently. One famous example of reverse engineering is in the mid-1980s Phoenix Technologies Ltd wanted to produce a BIOS for PCs that would be compatible with the IBM PCs proprietary BIOS. To protect themselves from any charges of illegally copying their BIOS they used what is called a clean room. With the clean room approach there are two teams; one that studies the BIOS that they are trying to recreate and they come up with a detailed report of what it is exactly the BIOS does without using any of the...
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...company’s operating performance and financial condition? Introduction and background 1. Financial analysis 2. Reverse merger One of the key words in this case is “reverse merger”. According to historical statistics, it is shown that the reverse merger one time had been a boom in the market all over the world. But, here comes the question, what is a reverse merger? Generally speaking, a reverse merger, also known as a reverse takeover or reverse IPO, is a simpler and time-shorter method for private companies to go public than common IPO. In a reverse merger, investors of the private company plan to purchase and obtain the major shares of a public shell company, which is then merged with their own investing private company. In order to consummate the deal, the acquirer often trades its own shares with the public shell company in exchange for the shell’s stock, transforming a private company into a public company. Comparing to common IPO, reverse merger must have its own advantages and disadvantages that trigger some companies to use this method while some companies do not. Firstly, common IPO requires the company to raise capital from the public, but some private companies actually do not want to go public because they do not want someone from outside have the significant influence or control of their own companies, and reverse mergers give a private company the chance to become public without this kind of threat, which not only will considerably simplify...
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...and Risk of investing RTO • Influence of the interest groups • To identify the issue of investing RTO based on different perspectives 1. Reverse Mergers (RTOs) Defined & Current situation: “A reverse merger (RTO) is a transaction in which an unlisted private operating company becomes public via a merger with a publicly traded shell company, which is generally a company with no material business operations.” (SEC Approves New Exchange Rules to Toughen Listing Standards for Reverse Merger Companies) Beginning in 2007 and continuing into the present, more than 150 Chinese companies have obtained listings on both U.S. and foreign stock exchanges via reverse mergers (RTOs). 2. The structure of RTO (Coming to America) • Matchmakers in China and the U.S. connect businesses in China with American ailing or shell companies and propose a merger • The under writer hires an auditor to prepare the financial statements required for the merger to be approved by the SEC • Once the merger is approved, the company is renamed. Often the names contain the word "China" or "Sino". • The company builds up credibility and moves up to a well-known exchange such as Nasdaq • The company works with an investment bank to sell shares. Analysts catch on, investors start paying attention, and funds buy the stock, all moving the price. 3. Why a reverse merger rather than an IPO? • Reduced time and costs to secure public listing Take US stock exchange as example: A firm can avoid having to...
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...“Reverse engineering is the process of extracting the knowledge or design blueprints from anything man-made. Reverse engineering is usually conducted to obtain missing knowledge, ideas, and design philosophy when such information is unavailable. In some cases, the information is owned by someone who isn't willing to share them. In other cases, the information has been lost or destroyed” (Eilam, 2005). The advantages and disadvantages of reverse engineering are as follows; Advantages * It helps in the evolving of existing computing systems. * “You can change a program's structure and thus directly affect its logical flow. Technically this activity is called patching, because it involves placing new code patches (in a seamless manner) over the original code” (Hoglund & McGraw, 2004). * As a learning tool * As a way to make new compatible products that are cheaper than what's currently on the market. (Schwartz, 2001) * For making software interoperate more effectively or to bridge different operating systems or databases. * To uncover the uncoordinated features of commercial products. Disadvantages * “Manually translated source code often retains the style and flavour of the original implementation”. (Byrne, 1991) * “The most commonly recognized problem with literal translation is summed up as: garbage in, garbage out. If the existing system is not well-structured, both in terms of its architecture and control-flow, then the resulting system will be of the same...
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...Draft Memo Date: Preparer: Group Reviewer: Professor Subject: Qualifying Like-kind Exchange Facts: Twinbrook Corporation purchased a larger manufacturing facility for $2,100,000. Three months after Twinbrook purchased the new facility, it sold the old facility to White Flint Corporation for $2,000,000. Issue: Can Twinbrook Corporation qualify for a like-kind exchange of its manufacturing facilities? If not, under what circumstances would the transaction meet the requirements of a like-kind exchange? Authorities: IRC § 1001 (c) IRC §1031 (a)(1) IRC §1031 (a)(3) IRC Reg. § 1.1031(k)-1(b)(2)(i)) Rev. Proc. 2000-37, 2000-2 C.B. 308 Rev. Proc. 2004-51, Conclusion: Twinbrook Corporation did a transaction that does not qualify as a like-kind exchange because they obtained the new property for three months before disposing the old property. However, the exchange could qualify for the like-kind exchange if they went through an exchange facilitator. Analysis: IRC §1031 (a)(1) states that a company would not recognize a loss or gain in a qualifying like-kind exchange. In this case Twinbrook Corporation would not recognize the loss if the transaction would qualify as a like-kind exchange. Both manufacturing facilities are classified as real property; therefore, the two facilities are considered like-kind property. The problem is that the company used cash as part of the transactions and did not go through a third party intermediary; therefore, Twinbrook Corporation...
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...exact opposite of the adjusting entry made in the previous period." During the first month an expense is accrued which makes it an account payable. Even though the money to pay the bill is earned the same month the actual bill is accrued, it will not be adjusted to the following month. Reversing entry is what shows that the expense which was accrued last month is paid this the following month. Reversing entries has its advantages and disadvantages. One of the disadvantages of reversing entries is that they are two part entries. It is entered a certain way the first period and is then balanced with an entry which suffices the second month. This means that it is double work. If you forget to do the reverse entry when the bill is actually paid then you will end up with an error when trying to balance. One of the many advantages of using a reversing entry is that it helps you track how much money is spent on a certain bill over a certain period. For example if you spent a certain amount of money on cool-aid for your drink company over a period of time, you can track how much money you have spent and see the effect it had on the company during that time period. A lot of company decisions can be made by being able to track how much resources are used or bills that is accumulated then decide if it worth is or not. Reversing...
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...Reversing entries are when an accountant makes adjustments to the beginning of the next accounting period. This would be the opposite of what had been done to an entry in the previous period. (Kimmel, 2011) For example, a utility bill. The utility bill would be recorded in one month as received. When the next period happens is when it will be paid so the amount will need entered again. This time is will just need reversed. Reversing entries may be a helpful method, there are however, pros and cons to using this method. The downfall to using reverse entries is, there could be a greater chance a mistake could be made or forgetting to put in or take out one of the entries could happen because there would be more entries. This will eventually double the work load for the accountant. (Reeves, 2011) The positive to using this method to remove an entry in the previous period is there is nothing special which needs to be done. The same exact numbers are just needed to be inserted in the right place. This process can be done by anyone. Even if they are not an expert in accounting and journalizing. This method just cancels out an entry which was made during the last period. (Reeves, 2011) The reason reversing entries are optional is because it can only be used on adjustments which creates accounts receivable. An example would be accruals. Since not all companies are cash based, it is not a mandatory accounting...
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...#include <iostream> using namespace std; //to reverse the digits of the number int main(){ int orig, rev; //original number and reversed number int hundreds, tens, ones; //we are going to separate out // original number to its digits(h,t,o) while(1) { orig=4444; //choose an arbitrary "wrong" condition while(orig > 999){ cout << "Enter a 3 digit number :"; cin >> orig; } hundreds = orig /100; // integer division by 100 ones = orig % 10; //remainder of division by 10 tens = (orig /10 ) % 10; // get ten's cout << "Original number = " << orig << endl; rev = ones * 100 + tens*10 + hundreds ; //reformulate the rev num cout << "Reversed number = " << rev << endl; cout << "============================" << endl; } char ch; cin >> ch; } #include <iostream> using namespace std; void conversionFunc(double& dFactory, double& wRiver); double costFunc(double, double); int main() { double wRiver; double dFactory; double cUnderWater; double cOverLand; cout << "Please enter the width of the river: "; cin >> wRiver; ...
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...REVERSE LOGISTICS DEFINATION: Flow of surplus or unwanted material, goods, or equipment back to the firm, through its logistics chain, for reuse, recycling, or disposal. In other words, reverse logistics is the management of any type of returns from any customer with a specific purpose. Products can be returned from any player within the supply chain or from the end-user for different reasons. Raw material, work-in-process or finished goods can be returned when there are surplus or leftovers during the customer’s production due to changes in manufacturing plan. Products maybe recalled for quality issues. Damaged product/package in delivery & unsold product can also incur returns. REASONS OF RESERVE LOGISTICS: The reasons for returning products can be distinguished by where the returns initiated. Listed below are the main return reasons for each supply chain partner. * Customer not satisfied: Most manufacturers and retailers allow customers to return products if they do not meet their demands within a predefined period. * Installation or usage problems: some customers experience problems with installation or usage of their recently acquired products. * Warranty claims: Defective products or parts can be sent back to retailers or the manufacturer for repair. Products might either be dead on arrival, not working according to specifications or cosmetically damaged. * Faulty order processing: Both end consumers and retailers can experience shipping...
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...Business Ethics Final Paper – Reverse Discrimination Reverse Discrimination is an issue that has come about in the work force today. “The law allows employers to discriminate among employees as long as the ground for discrimination are job-related, fair, and objective (242).” For example, “employers can promote a male employee over a female employee as long as the male is more qualified, the family has had an equal opportunity to qualify, and the standards for qualifications are fair and objective.” Although the law does provide equality between different employees, there are still some cases that rule that they are victims of reverse discrimination. This is shown in the case against firefighters and the City of New Haven. Firefighters in New Haven, Connecticut believe that they have been discriminated against. In June of 2009, the United States Supreme court rule that the City of New Haven had indeed discriminated against this group of firefighters who were not qualified for promotions. During this exam, “twenty firefighters, nineteen white and one Hispanic,” were denied the promotions and believed that they were victims of reverse discrimination (242). This exam examined that white exam takers were the most qualified firefighters. By a 5-4 vote, the U.S Supreme court did agree that these firefighters were victims of reverse discrimination. As an ethical person in this case study, I would have set up this exam completely different than they did. The results in the late...
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...women and minorities in employment and college admissions. These programs were set up so these individuals could experience an equal opportunity when a simple agreement of not discriminating was not sufficient to correct the issue of prejudice (Kovach, Kravitz & Hughes, 2004). Many companies and universities have specific policies to employ people from diverse backgrounds in order to create a more positive organization culture. Many organization realize that affirmative action programs are controversial publicly and inside the workplace. Oftentimes the court system upholds affirmative actions programs when organizations use Title VII as a defense of the practice. One of the biggest arguments against affirmative actions is the concept of reverse discrimination. If an organization is using preferences versus qualifications for their decisions, these actions could be considered discriminatory against persons within the majority race. Since minority have suffered many years of disadvantage due to prejudice and racism, the perceived discrimination against the majority in these situations would be minimal at best. Sometimes individuals who benefit from affirmative action have issues with the connotation that they have received...
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...Title: Reverse innovation: A new path to sustainability By Anupam Kumar Kayastha, PICT-STM, Pune Innovation is a trend, a need, an advantage, and this has been the base of survival for the greatest companies of all times. Continuous innovation into business processes, products and services is what has provided the companies with competitive advantage since early period of establishment of the marketing concept. Since beginning innovation has been done in progressive direction but this article talks about the regressive direction of innovation i.e. reverse innovation. Reverse innovation is a new path that would help the companies to sustain in the changing economic scenario. Today developing market is more lucrative than the developed market and this is the reason for shift in attention of global market. This has created a need of change in approach and reverse innovation is the idea that will not only help this shift but also establish a base for a sustainable growth by getting engrossed into business model, processes and product. Rationale: The main rationale of this research paper is to elaborate the necessity of engrossing the idea of reverse innovation into the business process. This article tends to study the past attempts of reverse innovation and comment upon how this idea would help in upcoming time of changing economic scenario. Findings: Today sustainability is a question because of market turbulence resulting in decrease in market potential and purchasing...
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...About the Tutorial Assembly language is a low-level programming language for a computer or other programmable device specific to a particular computer architecture in contrast to most high-level programming languages, which are generally portable across multiple systems. Assembly language is converted into executable machine code by a utility program referred to as an assembler like NASM, MASM, etc. Audience This tutorial has been designed for those who want to learn the basics of assembly programming from scratch. This tutorial will give you enough understanding on assembly programming from where you can take yourself to higher levels of expertise. Prerequisites Before proceeding with this tutorial, you should have a basic understanding of Computer Programming terminologies. A basic understanding of any of the programming languages will help you in understanding the Assembly programming concepts and move fast on the learning track. Copyright & Disclaimer Copyright 2014 by Tutorials Point (I) Pvt. Ltd. All the content and graphics published in this e-book are the property of Tutorials Point (I) Pvt. Ltd. The user of this e-book is prohibited to reuse, retain, copy, distribute or republish any contents or a part of contents of this e-book in any manner without written consent of the publisher. We strive to update the contents of our website and tutorials as timely and as precisely as possible, however, the contents may contain inaccuracies or errors. Tutorials Point (I) Pvt...
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