Significant Class of Transactions Template - 3261 Words

Entity: | Vietcombank | | Period ended: | 31/12/2012 | Significant class of transactions/significant disclosure process name: | Credit origination - Transaction processing | | Significant class of transactions/ significant disclosure process owner: | Credit Policty at HODebt management division Client Division | | We obtain an understanding of the significant classes of transactions (SCOTs) and significant disclosure processes to identify and understand the risks of material misstatement at the assertion level (i.e., what can go wrongs (WCGWs)) and, when applicable, to identify and understand the controls over the WCGWs. This template assists with completing S03 Understand significant classes of transactions and†¦show more content†¦Loan application:For both HO and Branches, Credit Dept. is organised into 3 divisions:- Client and Project Investment (optional): responsible for receiving and appraising loan request, monitoring and finalizing/ liquidating the loan. - Debt Management: mainly responsible for storing credit contr act and other supporting documents as well as updating required information into system; work with Client Division in monitoring the loan. And two Risk Management division : involved in credit approving process in terms of risk assessment. One is under HO and one is based on Ho Chi Minh CityFirstly, Client/ Project Investment officer receives client’s Loan Application and supporting documents – which are clearly stated in Article 14 – Decision 228/NHNT.HTQT: Lending Regulations1.2. Loan appraisal: * Secondly, Based on documents obtained and the present credit regulations, Client/ Project Investment officer appraises client’s application under the following aspects: * Suitability (in relation to approved Credit limit, related regulations and current risk management policies of the bank) * Feasibility,Show MoreRelatedAn Atm with an Eye2376 Words   |  10 Pagesfinancial institutions alike from fraud and other breaches of security. 1. INTRODUCTION The rise of technology in India has brought into force many types of equipment that aim at more customer satisfaction. ATM is one such machine which made money transactions easy for customers to bank. The other side of this improvement is the enhancement of the culprit’s probability to get his ‘unauthentic’ share. 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Stabilization Of Expansive Clay With Mill Scale And Lime

Stabilization of Expansive clay with Mill Scale and Lime 1 Mrs. S. Mary Rebekah Sharmila, 2 Mr. P. Vijay Raj Department of Civil Engineering, SRM University, Kattankulathur, Chennai, Tamilnadu-603203 India. Author; E-mail: rebekahsharmila@gmail.com ABSTRACT This research paper reveals about study of Mill Scale (MS) for stabilization of soil sample. Mill Scale (MS) is extracted from iron/steel industries as waste product. This MS contains high amount of silica iron content and also lime, which acts as binding material. Basic properties of soil like Atterbergs limits, compaction characteristics and strength characteristics were determined. The soil sample was treated with different percentages of lime and optimum percentage for soil is fixed ( 3% ) and varying percentage of MS (5%, 10%,15% and 20%) was treated with soil sample . Maximum dry density of soil decreases with increase in MS and lime content and optimum moisture content increases. The strength characteristics of the soil sample increasing up to 10% MS with 3% lime for soil sample and decreases after that. This justifies that usage of Mill Scale at 10% and 3% usage of lime gives high strength for soil. Key words: Mill Scale, Lime, UCC, CBR 1.INTRODUCTION Soil stabilization refers to the process of changing soil properties to improve strength and durability. There are many techniques for soil stabilization, including compaction, dewatering and by adding minerals to the soil. The expansive clay hasShow MoreRelatedSoil Stabilization : Soil Adjustment6135 Words   |  25 PagesSoil Stabilization Soil adjustment a general term for any physical, substance, organic, or joined strategy for changing a characteristic soil to meet a designing purpose.[1] Improvements incorporate expanding the weight bearing capacities and execution of in-situ subsoils, sands, and other waste materials with a specific end goal to reinforce street surfaces. General information[edit] The prime goal of soil adjustment is to enhance the California Bearing Ratio of in-situ soils by 4 to 6 times

Fish- Beneath the Surface (An article for ‘Future of Fish’ magazine) Free Essays

Natural cod stocks going down. There has been much press coverage of the decline in natural cod stocks due to over fishing in the North Sea. I like my cod and chips and so was quite concerned about this. We will write a custom essay sample on Fish- Beneath the Surface (An article for ‘Future of Fish’ magazine) or any similar topic only for you Order Now It may be too late to get the numbers back up to 1970’s levels but less documented by the press, is the rapid growth of mariculture, the cultivation of marine organisms for food, which retailers say could ‘revolutionise the fishing industry’ (2). I visited the Manx Mariculture fish hatchery to investigate the principles behind fish farming and soon discovered that it was not without its problems. As my guide, Rick Fullerton, explained, a bacterial problem in the live feed meant that the hatchery faced a crisis in the year 2006 when only a few hundred cod were produced instead of the target 1 million. This is a common problem in mariculture and there is the potential for exciting new developments in the production of live feed which could eliminate this problem in the future. Use of live feed as an answer Muscular System: Muscle Metabolism iframe class="wp-embedded-content" sandbox="allow-scripts" security="restricted" style="position: absolute; clip: rect(1px, 1px, 1px, 1px);" src="https://phdessay.com/muscular-system-muscle-metabolism/embed/#?secret=yfxEk13HKS" data-secret="yfxEk13HKS" width="500" height="282" title="#8220;Muscular System: Muscle Metabolism#8221; #8212; Free Essays - PhDessay.com" frameborder="0" marginwidth="0" marginheight="0" scrolling="no"/iframe In order to kill bacteria, live feed may be disinfected or treated with UV rays (6). A recent study (Cutts, Sherwood and Treasurer) showed that bacterial numbers were lower in tanks of live feed treated with Pyceze, often used as a disinfectant of water and a preservative in cosmetic products, and the survival of larvae was 6.1% higher (6). Other future developments in the production of live feed may include using rotifers which match the nutritional requirements of the larvae. This could be achieved by finding new methods of enrichment. Research in collaboration with Australia’s Commonwealth Scientific and Industrial Research Organisation (CSIRO) has been carried out into developing enrichment methods using vitamin C, bacteria and fungi (7). Rotifers: These multicellular animals are 200-300à ¯Ã‚ ¿Ã‚ ½m in length and are kept at a density of around 1500 per ml (3). They supply the nutritional requirements of fish larvae by retaining nutrients which are then passed on to the larvae (5), ensuring rapid growth. As I go round, a putrid smell laces the air. Dark and bitter, it hangs heavily in the small room. The humidity makes it difficult to breath. Four tanks prevail to one side, overbearing. This is the live feed room of the Manx Mariculture fish hatchery. I peer closer to make out the reptilian green contents of the tanks. Here, rotifers, used as live feed, are grown in aerated tanks on a diet of yeast and algae at 25à ¯Ã‚ ¿Ã‚ ½C (3), optimum conditions for growth. The cod and turbot larvae farmed at the site are reared on these for up to 20 days during which time it is not possible to produce food pellets small enough for their consumption. To small to be seen with the naked eye, rotifers are an excellent replacement of the fish’s natural diet, zooplankton (copepods) and they are enriched to supply the nutritional requirements of the larvae. Nutrition in the diet is essential in ensuring optimum growth. Brine shrimps: With my knowledge of cod limited to its appearance in a plastic take-out box, the sight of the fish at 20 days, with their dark silken bodies deftly navigating the water, surprises me. At this age, they are around 7-8 mm in length and are fed for a further 20 days on brine shrimp, or Artemia, 500-700 à ¯Ã‚ ¿Ã‚ ½m in length (3). By using a specially formulated diet for the Artemia, their nutritional content is increased to maximise the growth of the larvae. This also reduces pigmentation problems in the turbot, a species of fish I had not previously heard of. My first impression of them is that they bear a certain resemblance to the shape of a stingray. They line the bottom of the holding tanks, their slender bodies overlapping, producing a carpet of shimmering grey. A tight ship: Nevertheless, live feed production is extremely expensive. To improve efficiency at Manx Mariculture, rotifer production is carried out as a continuous process. Future developments are needed in the production and reliability of rotifer and Artemia whilst reducing the cost of the feeds. Recent studies (Lubzens E, Zmora O, Barr Y, 2001) have shown that the rotifers, B. plicatilis and B. rotundiformis, are two species of rotifer most suited to mariculture. Fish and chips – a change of diet As cod are cannibalistic, grading is carried out at 2 to 4 months using filters of increasing width to separate out different sizes into different tanks. This increases the survival rate of smaller, weaker cod which may not have survived in the wild. As it is not economically viable to produce live feed in large amounts as the fish mature, they are weaned off this and onto a diet of hard fishmeal pellets. This is achieved by gradually increasing the ratio of hard pellets to live food, fed once a day using automated feeders suspended above the tanks. Made from smaller species of fish and crustaceans unfit for human consumption, standard fishmeal has a content of 65-67% protein and 12% fat (8). There may be some dispute over the validity of this data as it is from an internet site and the source is not clear, therefore it cannot be guaranteed that the information is entirely accurate. Fishmeal contains proteins, lipids, minerals and vitamins but very little carbohydrate. Its close composition to that of the fish’s natural diet makes it an excellent alternative (8). Fishmeal increases feed efficiency and growth due to a greater nutrient uptake and absorption. It also provides a high amount of energy per unit weight (8). Lipids in the diet provide phospholipids and fatty acids required for optimum growth and development. They are also important in the structure and function of cell membranes. They can be easily digested and have a high energy content which is important as the diet contains little carbohydrate. This is most likely because there is limited availability of carbohydrates in marine environments (9). If the diet does not provide enough energy, protein needed for growth will be broken down instead which increases the costs of fish farming. Protein is needed in the diet as it provides the 10 essential amino acids which the fish cannot synthesis. Fishmeal also contains minerals such as calcium, phosphorus and magnesium and vitamins including the B-complex (8). There are, however, ethical concerns over the use of fishmeal as some argue that for every tonne of farmed fish produced, 5 tonnes of fishmeal are used in the process. On the other hand, fishmeal can be seen to reduce pollution to the environment as there is increased nutrient uptake by the fish (8). Green issues Further environmental concerns which surround fish farming include the pollution caused by waste being discharged into the sea. However, made up of fish waste and undigested food, this is natural and it does not cause major problems or damage to marine environments (3). This likely to be accurate and precise information as Nick Fullerton is a professional with a degree in biology and has had many years experience in mariculture. The energy cost of running the hatchery which includes pumping water 24 hours day and the continuous monitoring probes must also be taken into account when considering the environmental implications of fish farming. A breath of fresh air Continuing my tour, I am shown the large round tanks where the fish are held. A strange looking square device sits on the surface of the water. Consisting of a flimsy plastic frame, it looks unimportant, however, it has the potential to raise the survival of the fish by 90% (3). This is a surface skimmer which cleans the surface of the water by blowing air over it to remove the oily film which would otherwise build up. When the surface is clear, young fish are able to gulp air in order to inflate the swim bladder, an organ in bony fish used for buoyancy. As the fish rely on the water in order to breathe and grow, the water quality can have a huge impact on the success of fish farming (10). The seawater in the hatchery is filtered through filters only 1 à ¯Ã‚ ¿Ã‚ ½m thick in order to remove most harmful bacteria and parasites and the continuous flow maintains the water quality (3). Bacteria such as Pseudomonas, Oceanospirillum, Marinobactera and Paracoccus are common in marine environments (11). Much more impressive are the electronic probes which measure oxygen, carbon dioxide and ammonia levels and pH. However, water is not recirculated otherwise very strict controls would have to be enforced on water quality (3). Oxygen, required for aerobic respiration, is kept at a concentration of 8 mg per litre, or almost 100% saturation (At 20 à ¯Ã‚ ¿Ã‚ ½C, normal pressure and in freshwater, 9.1 mg/L = 100% saturation (12)). Fish require a high concentration of oxygen because they are very active and have a high metabolism. The oxygen concentration is increased when stress levels are elevated such as during transport. This causes the heart rate to increase and so the fish to take in more oxygen. Carbon dioxide levels are kept below 5 parts per million (ppm) and ammonia which is excreted by the fish is kept below 0.02 ppm. PH is ideally kept between 6.5 and 9.0 (10). More advanced probes are being developed but these advancements are limited by cost. Temperature is kept around 7-8à ¯Ã‚ ¿Ã‚ ½C for cod and slightly warmer for turbot. These temperatures are maintained by 3 water inlets to each tank of cold, heated and ambient water. Hot water is not used due to the high cost, especially as the water is not recirculated. Food for thought The ethics of keeping the fish at high stocking densities needs to be considered, however, it can also be seen that their survival is much higher than in the wild. At 50 days, this is 20-30% compared with less than 1% in the wild (3). Turbot even appear to thrive at high densities (13) as this is natural to them in a marine environment on the ocean floor. This is likely to be valid information as it comes from an educational source although, published in 1992, it is not up-to-date. Another concern is that if farmed fish escape and breed with wild stock, the genetic strain may be weakened as farmed cod have lost much of their natural awareness (3). Help or hindrance? Mariculture is growing worldwide at a rate of 5% annually (14) but is it actually accomplishing its aim of increasing fish stock? The use of fishmeal in fish farming means that it relieves pressure on one species only to transfer it to others. It can be argued that the numbers of other species of fish removed from the ocean in order to feed farmed fish mean that the problem is not solved. Furthermore, depleted stocks of other species may disrupt complex food webs in marine ecosystems as ‘population dynamics, competition for food and patterns of predation’ are changed (15). How to cite Fish- Beneath the Surface (An article for ‘Future of Fish’ magazine), Papers

Should Marijuana Be Legalized Essay Example For Students

Should Marijuana Be Legalized? Essay Should Marijuana be Legalized?Aaron RobertsMr. Marshall4/5/00Marijuana should be legalized. Marijuanas composition is complex, and has a number of physiological effects. Also, a reason for marijuana legalization is the potential wealth of health benefits that have largely been ignored (www.howardcc.edu). In addition, there are many industrial uses for the cannabis plant (www.sandi.net). Marijuana consists of a mixture of leaves, stems, and flowering tops of the Cannabis sativa plant, or hemp plant (Britannica 7/47). Marijuana is also known as grass, pot, tea, or weed. Both male and female plants contain psychoactive substances called cannabinoids. The ingredient in marijuana that produces most of the psychological and physiological effects is 1-delta-9-tetrahydrocannibinol, or THC. THC effects primarily the nervous system and on the heart and blood vessels. Marijuana generally produces changes in mood, mental abilities, coordination, blood pressure, and pulse. These physiological factors result in a high, including euphoria, relaxation and sleepiness (Marshall 76). Marijuana potentially has many health benefits that have been widely ignored. Marijuana holds the promise of being a treatment for glaucoma, chemotherapy-induced nausea, multiple sclerosis, and AIDS, among many others (www.howardcc.edu). In addition, the side effects of marijuana use, which include hunger and red eyes, are beneficial. The munchies (hunger) allow cancer and AIDS patients eat without becoming nauseous. The red eyes are a sign of vascular dilation which means marijuana could relieve migraine headaches (www.sandi.net). The problem is marijuana is classified as a Schedule 1 drug, which means that the drug has no currently accepted medical use as a treatment in the United States. This restricts any research or experimentation to be made with marijuana. Many researchers have suggested that marijuana be promoted to Schedule 2 classification, which would allow it to be tested, allow it would still be illegal. In addition, the medical community is the place where marijuana legalization has received the most support (Marshall 79). The many uses of the Cannabis plant have remained hidden since 1937, when the Marijuana Tax Act was passed, prohibiting the cultivation of the cannabis plant. Paper and clothing can both be made out of hemp with less harm to the environment. One acre of hemp can produce the same amount of paper as wood, with much less chemicals (www.sandi.net). Hemp fiber and pulp can also make biodegradable alternatives to plastic. In addition, many plastic products can be made with hemp cellulose without the use of petroleum. The cannabis plant can be used to make plant biomass fuel which can provide gasoline, methane, charcoal, and is much cleaner than fossil fuels. Lastly, hemp can be fabricated into boards for construction (www.sandi.net). Marijuana has a distinct composition, and its properties incite much debate about the issue of legalization. Marijuana has many health benefits. Also the cannabis plant has many industrial uses. Marijuana should be legalized. BibliographyNo author. Marijuana. Encyclopedia Britannica. Chicago: Encyclopedia Britannica, Inc., 1993. Marshall, Eliot. Legalization: A Debate. New York: Chelsea House Publishers, 1990. Terkel, Susan. Should Drugs be Legalized. New York: Franklin Watts, 1990. Walker, Tiffany. Marijuana Legalization. 4/19/99. Howarcc. 4/3/00. www.howardcc.edu/ec_101_disc/_ec101_disc/oooooo91.htm. Gochmanosky, Nicole. Hemp/Marijuana legalization-its Time Has Come. NA. Mission Bay High School. 4/3/00. http://www.sandi.net/missbay/beachcomberpage/index.html.