Experiential Introduction of Auditing & Journal of Accounting

Question: Break down the money related execution of the two organizations dependent on your computations, distinguishing and talking about the reasons for figuring those proportions and the shortcomings of proportions investigation.? Answer: Presentation In present day business times, there exists an exceptional rivalry among the business firms. It is significant for the associations to play out a serious investigation to continue in the serious condition. Fiscal report examination helps the business associations to perform such sort of inner and outer appraisals of their separate money related positions. The given report will reveal insight into the business firms Sainsbury and Tesco. This will be assessed through the examination of fiscal summaries of both the associations throughout the previous two years. Both these two associations are retail monsters of United Kingdom and piece of the overall industry of both the associations are on the higher side (Ongore and Kusa, 2013). Budgetary status of both the associations The budgetary status of both the associations can be examined with the help of money related proportions. There are different sorts of money related proportions. These are liquidity, productivity, proficiency and equipping proportions. Every one of these proportions help to decipher the monetary situation of the firm as for its nearby rivals. With the assistance of money related proportions, the association can control their techniques and gauge them for what's to come. In actuality, there are a few disservices of these proportions. Perhaps the greatest impediment or shortcoming of monetary proportions is that it depends on recorded information investigation and it does exclude all the components of a fiscal report of an association. Notwithstanding, the underneath monetary examination will mirror the investigation of both the associations as far as their fiscal reports. The partners and speculators of a business association can take distinctive venture choices dependent on the under standing of money related proportions (Hall, 2013) Liquidity proportions Liquidity proportions mirror the liquidity status of a business firm. This further deciphers capacity of a firm to meet their momentary obligation commitments. Jiang and Lee (2012) deciphers that liquidity proportion has an immediate relationship with the working capital pattern of a firm. On the off chance that the business associations like Sainsbury and Tesco are able to deal with their working capital cycle, at that point, they can without much of a stretch improve their liquidity status on the eyes of the partners. Current proportion and speedy proportion are the two primary sorts liquidity proportions that help the firm to decipher the liquidity status of both the associations (Mawani, 2012) Current proportion and Quick proportion of Sainsbury Sainsbury Current Ratio= Current Assets-Current liabilities Brisk Ratio= Current Assets-Stock-Prepaid costs/Current Liabilities 2013 0.610272873 0.293419 2014 0.644789357 0.496231 2015 0.638595984 0.494583 Table 1: Liquidity proportion of Sainsbury Current proportion and Quick proportion of Tesco Tesco Current proportion Brisk Ratio 2015 0.603635 0.475298 2014 0.727698 0.595435 2013 0.689808 0.490261 Table 2: Liquidity proportion of Tesco The estimations of liquidity proportions have been introduced in addendums of the report (Refer to Appendix 1). The above investigation mirrors that the both the associations have performed significantly well to keep up their liquidity status in agreement to their financial specialists. Nonetheless, the liquidity proportions of Sainsbury are better than the association Tesco. This mirrors Sainsbury is keeping up its working capital cycle better than its nearest rival Tesco. The liquidity of the firm Tesco has declined than earlier years. In actuality, Sainsbury is effective in keeping up a higher liquidity proportion from the last three monetary years. Current proportion reflects about the working capital administration of the business associations. As far as current proportion, Sainsbury has performed somewhat better than Tesco. Furthermore, Quick proportion deciphers about the liquidity status of the association by barring stock and prepaid use. Sainsbury has a superior brisk proportion than Tesco. This mirrors the association is using its working capital costs by dealing with their stock an d prepaid consumption. As far as liquidity, the financial specialists will settle on Sainsbury as opposed to Tesco. Benefit proportions The monetary proportions additionally help to decipher the benefit position of a business association. These should be possible through viable execution of productivity proportions. These are as Gross benefit, net benefit and working overall revenue. All the gainfulness proportions will help a financial specialist of an association to decipher how well the associations are dealing with their benefits as far as their business income (Bekaert and Hodrick, 2012). The beneath investigation will mirror the benefit status of both the organizations. Net benefit, net benefit and working overall revenue of Tesco and Sainsbury Sainsbury Net benefit proportion Net overall revenue Working overall revenue 2015 0.047613039 - 0.00698 0.003197 2014 0.018539396 0.029897 0.039334 2013 0.019611209 0.026349 0.035189 Table 3: Profit edge proportions of Sainsbury Tesco Net benefit proportion Net overall revenue Working overall revenue 2015 - 0.03391 - 0.09217 - 0.0962 2014 0.063093 0.015325 0.041396 2013 0.063077 0.001913 0.033752 Table 4: Profit edge proportions of Tesco Table 2 reflects about the impression of gainfulness edge of Sainsbury from three continuous budgetary years that is from 2013-2015. Net overall revenue deciphers the ability of the firm in using its business edge to procure higher benefit status by limiting the immediate costs. The gross overall revenue of Sainsbury has expanded by a higher rate. Despite what might be expected, table 4 reflects about the benefit position of the retail firm Tesco. Tesco has a lower net revenue and it is on the declining stage. In the last monetary year that is 2014-2015, all the net revenue of Tesco is on the negative side. This further deciphers Tesco has neglected to build up a higher edge or level of deals income. The firm has likewise neglected to chop down their individual immediate and roundabout costs. Moreover, the association has additionally lingering a long ways behind than its nearest rival Sainsbury. Nonetheless, Table 1 deciphers that the net overall revenue of Sainsbury is negative, st ill the gross net revenue and working edge is on positive. Since, the net overall revenue of the firm is negative, it deciphers that the association has a higher backhanded and working costs. This is anything but a decent sign for the associations as they are neglected to control the working costs by an enormous percent. Accordingly, it is of incredible quintessence for the two firms Tesco and Sainsbury to chop down their costs to build their overall revenue regarding their business income. All the figurings of the productivity proportions are appeared in the rundown of Appendices. Money related Ratios (Gearing) Equipping proportions decipher the aggregate sum of level of money related dangers present inside the business firms. The essential sorts of money related proportions are obligation value proportion, premium inclusion proportion and value financing. Obligation value proportion of the association reflects about the level of obligation as far as its all out value. Higher obligation value proportion deciphers that that the specific firm is presented to monetary hazard and a higher opportunity to exchange and become bankrupt. Despite what might be expected, intrigue inclusion proportion of a business firm the way where the firm is competent to get together with the obligation consumption by concealing the intrigue costs. On the off chance that the given intrigue inclusion proportion is lower, at that point, it mirrors that the firm isn't at all fit in meeting up its obligation costs by concealing the aggregate sum of intrigue costs. Accordingly, it is essential for the firm to keep a hig her measure of intrigue inclusion proportion. A higher proportion will mirror the capacity of a firm to meet the particular intrigue costs (Gifford and Howe, 2012). Outfitting proportions of Tesco and Sainsbury Sainsbury Money related Gearing Ratio Value outfitting Intrigue Coverage proportion 2015 0.736276 2.028652 5.121951 2014 0.850256 1.882784 12.06107 2013 0.874716 1.91757 11.19531 Table 5: Gearing proportion of the association Sainsbury Tesco Money related Gearing Ratio Value outfitting Intrigue Coverage proportion 2015 0.280081 0.954808 - 8.66733 2014 0.289274 0.871193 11.12081 2013 0.267246 0.763488 10.71685 Table 6: Gearing proportion of the association Tesco The table 5 deciphers about the outfitting proportion of the firm Sainsbury in the past three money related a very long time from 2013-2015. The association Sainsbury has a higher intrigue inclusion proportion than the firm Tesco. In any case, this proportion of the firm has declined by a specific rate from the earlier year. This can't be considered as a positive sign for Sainsbury inside, as there are slacking to meet their advantage costs of their particular obligation use. Actually, intrigue inclusion proportion of Tesco is lower and on the negative side. In this way, the administration of the or

Free Essays on Infinitude And Emotional Recursion In Modernist Poetry

In many cases, writers utilize their composition as a way to communicate their thoughts and hypotheses on life. It can likewise be a methods for them to characterize their reality or the world on a more noteworthy scale. Through perusing a wide range of innovator pieces, I have discovered my very own clarification for presence or life. After perusing these thoughts in this paper, they may not appear to be so concrete as to characterize the ever present â€Å"why† that nearly everybody on the planet inquires. Or maybe, it is an unfortunate chore. The end may never be so handily characterized and will positively not be the equivalent for each individual. In the book Leaves of Grass by Walt Whitman, perusers are acquainted with numerous thoughts on life, the world, religion, America and different points in the sonnet called Song of Myself. All the more explicitly perusers see Whitman’s perspectives on himself as he identifies with these themes. Whitman attempts to show that he is more that simply the whole of his parts or exactly what might be seen as his physical individual. He is everything his general surroundings is, and his general surroundings is all that he is. Area twenty-four of Song of Myself is a genuine case of this specific thought. Whitman opens this segment by composing â€Å"Walt Whitman, a kosmos, of Manhattan the son,† (Whitman 41). This announcement of size and being demonstrates that Whitman sees himself to be a great aggregation of numerous components similarly as a universe is numerous cosmic systems and stars. To be a universe would intend to contain everything in the detectable universe. In any case, Whitman likewise states in a similar line that he is a child of Manhattan, or a production of the numerous components inside this city. Such a being would be made of the sum of the considerable number of individuals in the city, including the entirety of their feelings and recognitions, and still be a piece of the additionally enveloping universe. This thought Whitman is made of all his general surroundings yet is still piece of a littler progressively limited world shows his concept of vast presence and complementation. To be... Free Essays on Infinitude And Emotional Recursion In Modernist Poetry Free Essays on Infinitude And Emotional Recursion In Modernist Poetry As a rule, writers utilize their composition as a way to communicate their thoughts and speculations on life. It can likewise be a methods for them to characterize their reality or the world on a more noteworthy scale. Through perusing various innovator pieces, I have discovered my very own clarification for presence or life. After perusing these thoughts in this paper, they may not appear to be so concrete as to characterize the ever present â€Å"why† that nearly everybody on the planet inquires. Or maybe, it is an unfortunate obligation. The end may never be so effortlessly characterized and will positively not be the equivalent for each individual. In the book Leaves of Grass by Walt Whitman, perusers are acquainted with numerous thoughts on life, the world, religion, America and different themes in the sonnet called Song of Myself. All the more explicitly perusers see Whitman’s perspectives on himself as he identifies with these subjects. Whitman attempts to show that he is more that simply the aggregate of his parts or exactly what might be seen as his physical individual. He is everything his general surroundings is, and his general surroundings is all that he is. Area twenty-four of Song of Myself is a genuine case of this specific thought. Whitman opens this segment by composing â€Å"Walt Whitman, a kosmos, of Manhattan the son,† (Whitman 41). This announcement of size and being demonstrates that Whitman sees himself to be a great combination of numerous components similarly as a universe is numerous cosmic systems and stars. To be a universe would intend to contain everything in the detectable universe. Be that as it may, Whitman additionally states in a similar line that he is a child of Manhattan, or a making of the numerous components inside this city. Such a being would be made of the total of the considerable number of individuals in the city, including the entirety of their feelings and recognitions, and still be a piece of the all the more incorporating universe. This thought Whitman is made of all his general surroundings yet is still piece of a littler progressively limited world shows his concept of interminable presence and complementation. To be...

5+ Uses Of Dropbox That Every Blogger Should Be Aware Of

5+ Uses Of Dropbox That Every Blogger Should Be Aware Of Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!5+ Uses Of Dropbox That Every Blogger Should Be Aware OfUpdated On 09/01/2018Author : Pradeep KumarTopic : DropboxShort URL : https://hbb.me/2CDIOZj CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogDropbox is one of the most useful tools I found this year. Another one is Google Reader. Seriously I didnt know it can do wonders. Every time I Google something I come up some Dropbox news, so here is my contribution.For people who are not aware Dropbox, it is a Web-based file hosting service that uses cloud computing to enable users to store and share files and folders with others across the Internet using file synchronization.1. Use As Content Delivery Network (CDN)You can improve the loading speed of your site by using a CDN to host your website’s static content like images, CSS and JS Files. A content delivery network or content distribution network (CDN) is a system of computers cont aining copies of data, placed at various points in a network so as to maximize bandwidth for access to the data from clients throughout the network. [via Wikipedia]With the help of Dropbox CDN WordPress plugin you can use your Dropbox Public folder as a free Content Delivery Network (CDN). This plugin allows you to upload your themes CSS, JavaScript, and Images into your Dropbox Public folder and server these files from the Dropbox network, reducing the bandwidth of your server and allowing users to load your site faster.Tutorial: Use Dropbox as a CDN for your WordPress Files 2. Backup Your WordPress BlogWordPress Backups is one of the recommended basic security tips for your blog.wp Time Machine WordPress plugin creates an archive of all your WordPress Data Files and then stores them on Dropbox, Amazons S3, or your FTP host. It can perform an automatic backup of your WordPress MySQL database, themes, plug-ins and all the other files and images that you may upload to your WordPres s folder. Just enter your Dropbox credentials and hit the Generate Archive button. Bingo!Tutorial: Backup your WordPress Blog to Dropbox3. Use With Your Web DomainEvery Dropbox account comes with a useful Public folder. You can use that folder to host documents, images, and other stuff that you want to share with everyone. By personalizing the default Dropbox URL, you can indirectly promote your brand, track individual file downloads, and make it look less complex.Default Dropbox URL : http://dl.dropbox.com/u/ID/folder/hbbdemo.txtPersonalized URL : http://files.hellboundbloggers.com/folder/hbbdemo.txtTutorial: Use Dropbox with your own Web Domain4. Make Your Own WebsiteDropbox is an easy way to create a quick website without the need for a server. You can easily get a hosting provider for your blog/website. You are limited to client-side scripts and HTML since Dropbox cannot run any server side stuff.Create a folder in your Public folder for your website.Put your entire website unde r this folder.Right click on the homepage of your website (usually something like home.htm or index.html) and get the public URL for it.5. Control Your Home Web ServerYou can simply add a vHost to your web server and point it to a folder inside your Dropbox home and voila! You have complete control over the content youre hosting!The basic idea behind this is to use vHosts to have the website contents in the Dropbox folder. The post explains how to do this for Tomcat or Apache. Its also useful with IIS and Visual Studio. Simply add a symlink of your wwwroot to My Dropbox and you have your website on the net to control. When making web application in Visual Studio, simple Public the project to the folder inside the wwwroot inside My Dropbox and your website updates, no matter where you are working at.Tutorial: Controlling Your Home Web Server ContentREAD20+ Awesome Unique Uses Of Google Reader You Probably Didn't Know6. Automatic Free Web Publishing SolutionEver wondered that you ca n use the very same Dropbox as an automatic Web Publishing Solution (as an alternative to SVN and other technologies). It only takes three steps in order to get your Dropbox running as a Web Publishing solution. However, you wont be able to do so if you dont have full access to the server.Installing Dropbox on the serverSharing data between multiple Dropbox accountsConfiguring the webserverRunning Dropbox as a serviceTutorial: Using Dropbox as an automatic and free Web Publishing solution7. Create Your Personal WikiWith TiddlyWiki and Dropbox you can set up your own wiki that is easy to use and available from anything with a web browser.TiddlyWiki is extremely flexible and can accommodate many needs with some of the variations available. Before you pay for another note taking program, or if you are unhappy with the one you currently have downloaded TiddlyWiki for free and see how it can suit your needs.Tutorial: Build Your Own Personal Wiki Accessible from Any PCDo you know any othe r cool use of Dropbox that could help a blogger or webmaster? Kindly share them in the comments!

A Jew Of Gentiles By Mark Twain - 4267 Words

A Jew of Gentiles In his essay â€Å"Concerning The Jews,† Mark Twain marvels over the historic ascendency of Jews in attempt to counter the burgeoning anti-semitism of his time: The Jew saw them all, beat them all, and is now what he always was, exhibiting no decadence, no infirmities of age, no weakening of his parts, no slowing of his energies, no dulling of his alert and aggressive mind. All things are mortal but the Jew; all other forces pass, but he remains. What is the secret of his immortality? (6) In all its seeming marvel, like commentary stereotypes Jews as a homogeneous, insurmountable race and consequently alienates their kind, ignoring the deep empathies that constitute their identities. Even the Holocaust half-blinded audiences†¦show more content†¦in Shenker). Often they take the course readers most dread, but even in their failed ambition and unfulfilled desires, Malamud peels away what it means to be a human being to its very core, from one’s ethnic roots to moral responsibility toward all humanity. When Bernard’s father, Max Malamud, emigrated to New York in the early 1900’s, he arrived penniless and dispirited, a condition seemingly little better than his homeland, Russia. However, here he was not persecuted for being Jewish, nor was he under the control of an unscrupulous leader: a fair yet grim trade to his understanding. He found his hope in consolation; he married Bertha Fidelman, another one of the million Jews who had fled Tsar Alexander III. They soon bore Bernard Malamud, the eldest of two sons, in the growing but fairly destitute city of Brooklyn on April 26, 1914. Despite their poor economic plight, Max and Bertha Malamud supported any and all academic endeavors Malamud pursued, a luxury they themselves never had. Consequently, Malamud’s boyhood, according to his account, was comparatively happy, school making up somehow for a meager family life† (qtd. in World Authors). A self-motivated individual, he was a regular attendee at the Yiddish theater and a budding writer; he considered his surname, derived from the Yiddish word, malamed, meaning â€Å"teacher,† to be a desirable fate, and one that would eventually come true (Davis 8). However, even his name seemed to be twinged with destined tribulation,

Modern Art Ancient Art - 1555 Words

Ancient Art The history of the building techniques is the human’s journey to search for exclusivity and excellence. To achieve this goal, ancient civilizations made their own style of building temples, walls, sculptures, and many other antiquities to represent their identity. However, many circumstances influenced the types of building they can construct. For example, the customs, religion, the climate, and the nature of the land. Throughout this paper, ancient antiquities, all are three dimensional sculptures made of limestone from Mesopotamia, Persia, and Egypt, will be presented. Including, the Assyrian Lamassu, Achaemenid Colum Capital in the form of Man- Bull, and the Colossal Bull- Head, and an Egyptian â€Å"servant† statue. Beginning with ancient Mesopotamian art, one significant art work was excavated in 1929, and now presented in the Oriental Institute in Chicago with its museum number A7369 is the Lamassu from Dur- Sharrukin; also known as the Human- headed Winged Bull. According to the label information, the Lamassu was created around 721-705 BCE during the Assyrian period, which was the last great culture of ancient Mesopotamia.1 The sculpture is made of limestone, and is about sixteen feet tall, and weighs around forty tons. As depicted in figure 1A, the Lamassu was sculpted in such a way that marked so many aesthetic features. At first, it is clear that the sculptor did not base his work on what is natural or real; instead, this work was meant to be symbolic.Show MoreRelatedAncient Art With A Modern Twist1406 Words   |  6 PagesThe Four Seasons Mosaic: Reinstallation - Ancient Art with a Modern Twist The Four Seasons were originally hung in four separate panels on the wall of the Mediterranean Court, where they remained until 1990. At this time, the Ancient Collection was being r reinstalled. which brought up questions aboutplacement of the mosaics, still in separate pieces. 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School Uniforms Should Be Mandatory - 928 Words

School Uniforms should be required in school to help eliminate the amount of bulling, help increase unity, and lower the cost. In fact â€Å"many schools have adopted school uniform policies as a solution to these problems(Forster 2). During the time I was in school I always thought uniforms would be terrible. I thought I will not be able to express my style, and the day would just be boring. Now that I have graduated I believe uniforms would be a great thing to have, and be enforced in schools. When we walk into schools today we look around and think, what are they wearing, or how are they able to get away with something that shows so much skin. Students in todays world have no self respect. Also there are students who are not as fortunate as others. If uniforms were enforced in all schools bullying would be cut back a lot. Students would not be picked on because their cloths are not in style. Like the article says â€Å" Some schools, most of which are located in low-income neigh borhoods, have sought to improve discipline through dress-code policy or the adoption of school uniforms†(Happel). Also if there is a lot of gangs in that county students would not be able to identify who is in what gang. School shooting have became more of a issue within the past year. Uniforms would help students and staff be able to pick out intruders in the school. Being able to pick out intruders would help decrease the amount of violence going on. Unity is not something we see going on much inShow MoreRelatedMandatory School Uniforms Should Be Mandatory849 Words   |  4 PagesMandatory School Uniforms â€Å"Give me liberty or give me death!’’ The infamous words of Patrick Henry are the first to come to mind when one contemplates the fiery debate of whether uniforms should be mandated in schools. According to the New World Encyclopedia 2010, â€Å"freedom of speech is the right to communicate one’s opinion and ideas without the fear of government retaliation or censorship.† Thus, the main argument against mandatory uniforms in schools is that they equate to government censorshipRead MoreShould School Uniforms Be Mandatory?1280 Words   |  6 PagesThroughout my time in school I was consistently filled with anxiety over looking my best, and I am sure many other people (girls especially) felt this from middle school through high school. The solution is uniforms! In schools where uniforms are not mandatory, the stress of â€Å"keeping up with the Jones† can create a lot of differences and struggles for students. 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While the opposing opposition thinks that school uniforms belong in the school system, in order to help reduce some of the issues students may face because of their clothes. Although school uniforms for students may have many negative effects, school uniforms may help with reducing the amount of distractions, thereforeRead MoreShould School Uniforms Be Mandatory?1561 Words   |  7 PagesSecondary Schools should be Required to Wear Uniforms No matter what you dress students in, they will always find a way to pass judgement upon their peers, but it how to get children to realize it’s whats on the inside that matters not the outside. Yes, I believe it starts with the parents, but also it’s schools that need to teach the children as well. It s not based upon the style of clothes worn there are many other superficial ways to judge people and form cliques. School uniforms are one stepRead MoreShould School Uniforms Be Mandatory?1381 Words   |  6 PagesStudents in Secondary Schools should be Required to Wear Uniforms No matter what you dress students in, they will always find a way to pass judgement upon their peers. If it s not based upon the style of clothes worn there are many other superficial ways to judge people and form cliques. School uniforms are one step that may help break the cycle of violence, truancy and disorder by helping young students understand what really counts is what kind of people they are, Clinton said (Bowen). ProponentsRead MoreShould School Uniforms be Mandatory? Essay1090 Words   |  5 Pagesopinion of whether schools should require students to wear uniforms. Some schools go through the same argument annually of whether to enforce school uniforms the following school year. A number of people argue that uniforms take away from the students’ individuality, while other people concur that uniforms generate unity within the school. Even though many people disagree with school uniforms, countless reasons are evident that uniforms should be mandatory. School uniforms provide schools with many positiveRead MoreWhy School Uniforms Should Be Mandatory886 Words   |  4 PagesFocus on Education Insanity, doing the same thing over and over again, and expecting a different result. Evenings spent laying out school clothes for grandchildren quickly teaches us just how insane the current expectations for school dress can be each day. Individuals will face this problem on a daily basis, which can lead to a stressful task. Mandatory school uniforms can benefit each family member in numinous ways. Lifting financial burdens for parents and the constant peer comparison for childrenRead MoreWhy School Uniforms Should Be Mandatory952 Words   |  4 PagesInsanity, doing the same thing over and over again, and expecting a different result. Evenings spent laying out school clothes for grandchildren quickly teaches us just how insane the current expectations for school dress can be each day. Individuals will face this problem on a daily basis, which can lead to a stressful task. Mandatory school uniforms can benefit each family member in numinous ways. Lifting financial burdens for parents and the constant peer comparison for children. It alsoRead MoreWhy School Uniforms Should Be Mandatory871 Words   |  4 Pageslaying out school clothes for grandchildren quickly teaches just how insane the current expectations for school dress can be each day. Individuals face this problem on a daily basis, which can be a stressful task. Mandatory school uniforms can benefit each family member in numinous ways. Financial burdens for parents and constant peer comparison for children. It also allows students of differing backgrounds to be brought together to express themselves equally. One can clearly see that school uniforms

Mining In Space AIAA And New York Academy Of Sciences On December 1 Essay Example For Students

Mining In Space AIAA And New York Academy Of Sciences On December 1 Essay MininginSpace AIAA and New York Academy of Sciences On December 10, 1986 the Greater New York Section of theAmerican Institute of Aeronautics and Astronautics (AIAA) andthe engineering section of the New York Academy of Sciencesjointly presented a program on mining the planets. Speakers wereGreg Maryniak of the Space Studies Institute (SSI) and Dr.CarlPeterson of the Mining and Excavation Research Institute ofM. I.T.Maryniak spoke first and began by commenting that thequintessential predicament of space flight is that everythinglaunched from Earth must be accelerated to orbital velocity.Related to this is that the traditional way to create things inspace has been to manufacture them on Earth and then launch theminto orbit aboard large rockets. The difficulty with thisapproach is the huge cost-per-pound of boosting anything out ofthis planets gravity well. Furthermore, Maryniak noted, since(at least in the near to medium term) the space program mustdepend upon the government for most of its funding,for thiseconomic drawback necessarily translates intoapoliticalproblem.Maryniak continued by noting that the early settlers inNorth America did not attempt to transport across the Atlanticeverything then needed to sustain them in the New World.Ratherthey brought their tools with them and constructedtheirhabitats from local materials. Hence,he suggested that thesolution to the dilemma to which he referred required not somuch a shift in technology as a shift in thinking.Space,heargued, should be considered not as a vacuum, totally devoid ofeverything. Rather, it should be regarded as an ocean, that is,a hostile environment but one having resources.Among theresources of space, he suggested, are readily available solarpower and potential surface mines on the Moon and later othercelestial bodies as well. The Moon, Maryniak stated, contains many useful materials.Moreover, it is twenty-two times easier to accelerate a payloadto lunar escape velocity than it is to accelerate the identicalmass out of the EarthUs gravity well. As a practical matter theadvantage in terms of the energy required is even greaterbecause of the absence of a lunar atmosphere. Among other thingsthis permits the use of devices suchaselectromagneticaccelerators (mass drivers) to launch payloads from the MoonUssurface. Even raw Lunar soil is useful as shielding for spacestations and other space habitats.At present,he noted,exposure to radiation will prevent anyone for spending a totalof more than six months out of his or her entire lifetime on thespace station. At the other end of the scale, Lunar soil can beprocessed into its constituent materials. In between steps arealso of great interest. For example, the MoonUs soil is rich inoxygen, which makes up most of the mass of water and rocketpropellant. This oxygen could be RcookedS out of the Lunar soil.Since most of the mass of the equipment which would be necessaryto accomplish this would consist of relatively low technologyhardware, Maryniak suggested the possibility that at least inthe longer term theextractionplantitselfcouldbemanufactured largely on the Moon. Another possibility currentlybeing examined is the manufacture of glass from Lunar soil andusing it as construction material. The techniques involved,according to Maryniak, are crude but effective. (In answer to aquestion posed by a member of the audience after the formalpresentation, Maryniak stated that he believed the brittleproperties of glass could be overcome by using glass-glasscomposites. He also suggested yet another possibility, that ofusing Lunar soil as a basis of concrete.)One possible application of such Moon-made glass would bein glass-glass composite beams. Among other things, these couldbe employed as structural elements in a solar power satellite(SPS). While interest in the SPS has waned in this country,atleast temporarily, it is a major focus of attention in theU.S.S. R. , Western Europe and Japan. In particular, the Sovietshave stated that they will build an SPS by the year 2000(although they plan on using Earth launched materials. Similarlythe Japanese are conducting SPS related sounding rocket tests. Make prostitution Legal EssayThe shuttle cars,moreover, have to stay out of each others way. Furthermore, notonly are Earthbound mining machines too heavy to take intospace, they are rapidly becoming too heavy to take into mines onEarth.When humanity begins to colonize the Moon,Dr.Petersonasserted, it will eventually prove necessary to go below thesurface for the construction of habitats, even if the extractionof Lunar materials can be restrictedtosurfaceminingoperations. As a result, the same problems currently plaguingEarthbound mining will be encountered. This is where Earth andMoon mining can converge. Since Moon mining will start fromsquare one, Dr. Peterson implied, systems can be designed as awhole rather than piecemeal. By the same token, for the reasonsmentioned there is a need in the case of Earthbound miningmachinery to back up and look at systems as a whole.What isrequired, therefore, is a research program aimed at developingtechnology that will be useful on the Moonbutpendingdevelopment of Lunar mining operations can also be used downhere on Earth.In particular, the mining industry on Earth is inhibitedby overly complex equipment unsuited to todayUs opportunities inremote control and automation. It needs machines simple enoughto take advantage of tele-operation and automation. The sameneeds exist with respect to the Moon.Therefore the mininginstitute hopes to raise enough funds for sustained research inmining techniques useful both on Earth and on other celestialbodies as well. In this last connection, Dr. Peterson noted thatthe mining industry is subject to the same problem as theaerospace industry: Congress is reluctant to fund long rangeresearch. In addition, the mining industry has a problem of itsown in that because individual companies are highly competitiveresearch results are generally not shared.Dr.Peterson acknowledged,however,that there aredifferences between mining on Earth and miningonotherplanetary bodies.The most important is the onealreadymentioned-heavy equipment cannot be used in space. This willmean additional problems for space miners. Unlike space vacuum,rock does not provide a predictable environment.Furthermore,the constraint in mining is not energy requirements,but forcerequirements. Rock requires heavy forces to move. In otherwords, one reason earthbound mining equipment is heavy is thatit breaks. This brute force method, however, cannot be used inspace. Entirely aside from weight limitations,heavy forcescannot be generated on the Moon and especially on asteroids,because lower gravity means less traction. NASA has done someresearch on certain details of this problem, but there is a needfor fundamental thinking about how to avoid using big forces. One solution, although it would be limited to surfacemining, is the slusher-scoop. This device scoops up material ina bucket dragged across the surface by cables and a winch.Oneobvious advantage of this method is that it by passes lowgravity traction problems. Slushers are already in use here onEarth. According to Peterson, the device was invented by aperson named Pat Farell. Farell was, Peterson stated,a veryinnovative mining engineer partly because be did not attendcollege and therefore did not learn what couldnUt be done.Some possible alternatives to the use of big forces werediscussed during the question period that followed the formalpresentations. One was the so called laser cutter. This,Peterson indicated, is a potential solution if power problemscan be overcome.It does a good job and leaves behind avitrified tube in the rock.Another possibility is fusionpellets, which create shock waves by impact. On the other hand,nuclear charges are not practical.Aside from considerationsgenerated by treaties banning the presence of nuclear weapons inspace, they would throw material too far in a low gravityenvironment.