Taking a Look at th Drilling Process - 844 Words

Rotating system There are two type of rotating system in drilling process, rotary table and top drive system. Rotary table make the rotation of drill string through torque applied by the rotary table and by the hexagonal Kelly on the drill floor. It is the old type of rotating system, need more workers on the field because it rotates manually. Top drive system rotate the drill string by using hydraulic or electrical motor that is hang on the mast of the drilling rig (Cherutich, 2009). Rotary table component: †¢ Swivel and Swivel Bail - Hang below travelling block to support the drill stem system †¢ The Kelly - Special section of pipe that is attached to the bottom of the swivel by threading †¢ Kelly bushing - device that is fit The Kelly †¢ Master bushing – device that fit the Kelly bushing which is mounted on the rotary table †¢ Rotary table – located on the floor of the rig and it is capable of producing a strong rotating force that is called â€Å"torque† Figure 3: Rotary Table (Source: Mr Aslam’s Rig Component slide page 37) Top drive system †¢ hang below travelling block and has its own heavy duty motor †¢ It is comprised of one or more electric or hydraulic motors †¢ connected to the drill string by a short section of pipe called the â€Å"Quill† †¢ The top drive is able to move up and down the derrick †¢ does not use the Kelly Figure 4: Top Drive System (Source: http://slc-jh.ru/en/production/the-top-drive-system-slc-jh/192.html)Show MoreRelatedThe Effect Of Unconventional Gas Expansion On Energy Economy3233 Words   |  13 Pagesof the unconventional gas production exhibits a number of uncertainties with regards to the natural gas overall supply balance which in turn has a great impact on the energy economy in general. 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In Russia this process is at an early stage; however we can already say with certainty about the ever-increasing pace of transformation of advertising in the professional realm (occupation). The analysis of advertising texts seems appropriate to rely on the definitionRead MoreQuality Improvement328284 Words   |  1314 Pagesresearch, and consulting in the application of statistical methods for industrial problems. It is designed as a textbook for students enrolled in colleges and universities, who are studying engineering, statistics, management, and related fields and are taking a first course in statistical quality control. The basic quality-control course is often taught at the junior or senior level. All of the standard topics for this course are covered in detail. 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Copernicus Essay - 597 Words

Nicolas Copernicus Nicolas Copernicus 1473-1543 Physics February 8, 2000 Nicolas Copernicus Nicolas Copernicus 1473-1543 Copernicus was born in Poland in 1473, he started his education at Cracow University. There he studied mathematics and optics. From here he went to Italy, where he was appointed as a canon in the cathedral of Frauenburg, where he spent a comfortable academic life studding. Copernicus had some small hobbies while at the cathedral, he painted, and frequently translated Greek poetry into Latin. One other hobby that just wasnt small enough to be called a hobby to most of us was astronomy. He made investigations quietly and alone, without any help. He observed from a turret on a protective wall around a cathedral, he also†¦show more content†¦(Field 1995) So you can see why Copernicus wasn’t in any big rush to have the world know about his theory. On one hand he would cause a Nicolas Copernicus tramoundous stir in the church, and all the scientific commu nity. He would’ve most likely have been fired from the comfortable church position he had for many years, and could‘ve given him a bad name. If it hadn’t been for George Rheticus, a 25-year-old German mathematics professor Copernicus’s might have never publiched his work. (Field 1995) Rheticus stayed with Copernicus for two years, and convinced him to release his work. â€Å"His work the Copernicuss heliostatic cosmology involved giving several distinct motions to the Earth. It was consequently considered implausible by the vast majority of his contemporaries, and by most astronomers and natural philosophers of succeeding generations before the middle of the seventeenth century. Its only defenders included Johannes Kepler (1571 -1630) and Galileo Galilei (1564- 1642). Strong theoretical underpinning for the Copernican theory was provided by Newtons theory of universal gravitation (1687).† (Field 1995) So Copernicus’s whole argument stated tha t the planets and the Earth were in orbit around the sun, and the moon was in orbit around the Earth. This is called the The Heliocentric System: Nicolas Copernicus In conclusion Copernicus said that the Sun was the center of the universe, and went against all known knowledge, religion, and teachings. HeShow MoreRelated Copernicus Essay1578 Words   |  7 Pages Copernicus has been named one of the most influential people this millennia by Time Magazine; in part for his movements in though during the scientific revolution; creating a basis for modern astronomy and challenging the Church (of the 15th century) to lead the way to a reform in thinking. He did so by disproving (mathematically) a theory of the heavens that had existed for almost 14 centuries, established by a man named Charles Ptolemy in 250 AD. Copernicus revolutionized astronomy by creatingRead MoreThe Contributions Of Nicholas Copernicus1684 Words   |  7 PagesToday Nicholas Copernicus is commonly known as the Fath er of Modern Astronomy. Over his lifetime he made many amazing contributions to the world of science. His love for astronomy first began when he was attending a university and from there it only grew. In his time some of his ideas were considered absurd, some were even frowned upon by the church. Though some of his theories were proven untrue, they have led to further study and new ideas of the astronomical world and have highly impacted theRead MoreEssay on Nicolai Copernicus1208 Words   |  5 PagesNicolaus Copernicus Have you ever wondered who discovered that the sun is the center of our universe? If so, the answer is Nicolai Copernicus. This man was a well-respected as well as well educated man. He explored many different subjects including mathematics, medicine, canon law, and his favorite astronomy. The Earth-centered universe of Aristotle and Ptolemy were Western thinking for almost 2000 years until the 16th century when Copernicus proposed his theory. Copernicus was born on FebruaryRead MoreThe Astronomer, Nicolaus Copernicus1026 Words   |  4 Pagespeople who thought differently. One of those people, was Nicolaus Copernicus. Nicolaus Copernicus came into the world on February 19th, 1473 in Torun, Poland. He was the fourth and youngest child born to Nicolaus Copernicus Sr. and Barbara Watzenrode, an affluent copper merchant family. When Copernicus was 10 years of age, his father died. His mother’s brother, Bishop of Varmia Lucas Watzenrode, took the place as a father figure. Copernicus attended the University of Cracow in 1491. He studied many subjectsRead More The Scientific Revolution: Copernicus and Galileo Essay1067 Words   |  5 PagesThe Scientific Revolution: Copernicus and Galileo The scientific revolution brought on new and important change. People began to see things extremely differently. Up to this point religion had been an issue of pure faith. A person could not use any empirically based data or reason to justify or develop ideas on religion. People who contradicted the church were considered heretics and were punished. At this time, people believed in the universe that Ptolemy had theorized: that the earth wasRead MoreCopernicus : A Renaissance Mathematician And Astronomer942 Words   |  4 PagesCopernicus Nicolaus Copernicus was a renaissance mathematician and astronomer. Born on February 19th 1473 in Torun, Poland. The youngest child born to Nicolaus Copernicus Sr. and Barbara Watzenrode. When Copernicus was 10 years of age, his father passed away. His uncle Lucas Watzenrode took up the parental role to ensure that Copernicus would get the best education possible for him. ` In 1491, Copernicus entered the University of Cracow, where he studied painting and mathematics. Although CopernicusRead MoreCopernicus And Galileo : The Heavenly Bodies1087 Words   |  5 PagesDanielle Amar Brooklyn College History 3005 Prof. Tunney 10/24/17 Copernicus and Galileo The chosen sources are considerably based on Copernicus and Galileo which further reflects the comparison and contrast between both the well-known personalities. However, the first selected source is Dedication of the Revolutions of the Heavenly Bodies to Pope Paul III†, analyzed and constructed by Nicolaus Copernicus, 1543. Whereas, the second source is â€Å"Science and Scripture† by Galileo, 1957. The firstRead More The Scientific Revolutions and Copernicus Book Essay721 Words   |  3 PagesThe Scientific Revolutions and Copernicus Book In the sixteenth and seventeenth century a Scientific Revolution swept over Europe. The start of this Scientific Revolution has been atributed to Nicolaus Copernicus and his Heliocentric Model of the Universe. Copernicus was born in Torun Poland on February 19, 1473. 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I am also going to tell you about some of the mistakes made by Nicolaus Copernicus. Early Life of Nicolaus Copernicus: Nicolaus Copernicus is the latin name for this famous astronomer’s real name. His real name was Mikolaj Koppernigk, but lets just stick with Nicolaus Copernicus in this essay. He born in Torun, Poland on February 19th, 1473. Copernicus was born in a wealthy

Financial Analysis and Auditing Research

Question: Discuss about the Financial Analysis and Auditing Research. Answer: Introduction: Auditing refers to the process of testing and inspecting various kinds of accounts of an organisation. In this process, the auditors need to be honest and ethical at the time of conducting the audit operations of the organisations (DeFond and Zhang 2014). On the other hand, the auditors need to comply with all the necessary rules and regulations of auditing. In case of David Jones Limited, the company conducts its audit operations on a yearly basis. As per their latest financial report, Ernst Young was the audit partner of the organisation. The main aim of this study is to verify that whether the company has paid any money for any kind of non-audit services. In this regard, it is necessary to evaluate all the auditing aspects of the organisation (Furnham and Gunter 2015). As per the declaration of the organisation, it has developed a policy related to the independence of external auditor and the provision of non-audit services for assuring feasible practices in audit and financial governance. In order to ensure the policy success, the conflict of interest has been removed between the auditor and David Jones. The external auditor, Ernst Young, provides an independent declaration to the board and committee of David Jones in order to confirm its independence. In addition, it is the responsibility of the external auditor to confirm that it has not conducted any engagement, which would damage its independence in compliance with the Corporations Act and APES 110. The audit committee of David Jones would review along with approving or declining, when deemed necessary before the commencement of engagement. This is associated with the individual engagement for the non-audit services having fees above $50,000 or expected to be above $50,000. The audit committee of David Jones would not provide any work to Ernst and Young, if the former believes that such activity would violate the Corporations Act 2001 and APES 110. David Jones has prohibited its external auditor from providing certain services. These services constitute of developing financial statements and accounting records, design and implementation associated with systems of information technology along with valuation and internal audit services. The above table mainly depicts the overall audit and non-audit services, which Ernst Young has provided to David Jones during 2012 and 2013. It is inherent that the external auditor has provided assurance and taxation services to the organisation along with auditing and reviewing its financial statements. The total amount of non-audit fees paid on the part of David Jones to Ernst Young has amounted to $169,568 (88,200 + 81,368) in 2013 and $55,500 in 2012. The non-auditing services are subject to procedures of corporate governance and the audit committee has reviewed such services. Such review would help in assuring that the non-audit work would affect the objectivity and integrity of the auditor (William Jr, Glover and Prawitt 2016). References: Davidjones.com.au. (2017).[online] Available at: https://www.davidjones.com.au/~/media/David-Jones/Corporate/ASX-and-Media/2013/DavidJonesLimited2013AnnuaReport.ashx [Accessed 9 Jan. 2017]. DeFond, M. and Zhang, J., 2014. A review of archival auditing research.Journal of Accounting and Economics,58(2), pp.275-326. Furnham, A. and Gunter, B., 2015.Corporate Assessment (Routledge Revivals): Auditing a Company's Personality. Routledge. William Jr, M., Glover, S. and Prawitt, D., 2016. Auditing and Assurance Services: A Systematic Approach.Auditing and Assurance Services: A Systematic Approach.

Capital Gains Method and Policies for Business Organizations

Question: Discuss about the Capital Gains Method and Policies for Business Organizations. Answer: Introduction: The taxation law of Australia is one of the worlds outstanding revenue collection system introduced by the government of the country, which is based on the citizenship of an individual of the nation, capital gains method and policies for business organizations. This study will present the brief idea about the residential status based on Australian Law. In the given case, Fred seeks an advice about his residential status based on Australian Law. Ascertainment of residency of Fred for taxation: After analyzing the case, it was found that Fred visited Australia with an intention to set up his own business in the country. He did not mention the duration of his stay before the arrival. According to Australian Law, it is mandatory for an individual to obtain a valid visa for his stay in the country for an unknown period. According to Saad (2014), this type of visa can be termed as Permanent Residence Visa also. In the given case, it was found that Fred has visited the country without his family; moreover, he has obtained a valid visa also. It is not possible to decide whether the obtained visa is Permanent Residence Visa or not. To decide on the matter it is necessary to highlight the requirements of the residential status of Australia. The requirements are as follows: Physically present in the country: According to Australian Law, a person must stay in the country at least for a period of twelve months than only the person is eligible to acquire a permanent residency of the country. In the given case, Fred left the country within a period of eleven months due to his illness. In the words of Schenk, Thuronyi and Cui (2015) if the person fails to satisfy the requirements of the act than the person is not liable to pay tax in the country. So based on the assumption it can be conclude that Fred has not met the basic criteria of the act hence he is a non-resident and could not be chargeable for taxation purpose. Policy of Dual Citizenship: Dual citizenship means a person can acquire the citizenship of more than one country at a time based on the rules and regulation of the nations. In the given case, Fred resides in UK and has the citizenship of the country. To carry on any business in Australia it is necessary for an individual to obtain the citizenship of Australia. Fred has certain investment in France and he receives certain amount of interest from that investment. According to Arthur (2016), the person who earns an income from more than one country, the amount which he earned is taxable under both the countries i.e. the country in which he resides and the country in which the income actually occurred. Based on this assumption Fred is liable to pay tax to the government of France and UK. Australian government will not get any tax on that income from Fred. In addition to it Fred has not decided his staying period in Australia before his arrival, moreover, he left the country within a peri od of eleven months. Therefore, he cannot be termed as a citizen of Australia (Australian Citizenship HQ 2016). Hence, he is not liable to pay tax in Australia. Ordinary income: Ordinary income includes income from all sources except income from capital gains. Income from wages, salaries, bonuses, and so on together forms part of an ordinary income. Short-term capital gain or sale from an asset which is held for a period of less than twelve months are included in ordinary income. It is of two types business income and personal income. In case of Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The court has an option to deal with the benefits related to deals and appraisal, which were charged on an individual. In the given case Californian Copper Syndicate (Anon, 2016), the income earned by an individual is to be charged as assessable income instead of income, which can be imposed on a person. In other words, the income which is obtained from carrying on any business instead of any acknowledgment or from any deals of securities than the income might be assessed to charge. Therefore, to discover the income it is important to consider whether the addition to investment is only for improving the quality of business or is it for an operation to achieve the future profit of business. So the motive of an individual should be considered before taking any decision or making any deals. In case of Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The company was associated with the coal mining business. The company was framed with a motive to secure resources of coal in the New South Wales region of the country. After sometime, the company stops this business and sold all the land. The company made a huge profit on this sale (Anon, 2016). The court held that income earned in this manner is not assessable as Income from Business because the nature of the business was coal mining. The company was not associated with the business of sale or purchase of land. Hence, not chargeable as an assessable income. In case of FCT v Whitfords Beach Pty Ltd (1982) 150 CLR An individual bought an area for its shareholder to give them the accessability of beachfront. The court in this case verdicts that the income which was earned by the taxpayer would be assessable to Business Income because the materialness of expense which incurred by selling a land was to make profit only. Therefore, it is chargeable under the Business Income of an assessee. According to sec. 25(1) and 26(a) of the Income Tax Act, 1936 assessable income includes: Profit made at a bargain. Income made from the deal of the asset. Profit earned from production. Profit made from undertaking of an asset. In the given case, the taxpayer has directed the matter as an area of improvement instead of accompanying it for the said wages. Therefore, it is not liable for tax. In case of Statham Anor v FC of T 89 ATC 4070 The person acquired some area for cultivating and driving a rustic life. After the demise of the citizen, the trustees sub-divided the area. The area was sold with the help of land specialists. The court directed that the owners of the property were not associated with the profit making business. According to sec.25 (1), the deal does not form part of salary. In case of Casimaty v FC of T 97 ATC 5135 The taxpayer sold a land, which he acquired from his father in the year 1955. The property was sold due to the illness of the taxpayer. It was directed by the court that the deal was not assessable for tax because it was found that the taxpayer has no intention of profit making, moreover, there was no plan to make benefit from the sale. The case is similar to the case of Statham Case. The deal should be termed as an acknowledgement instead of business exchange. The court held that the taxpayer had an inactive role while making any benefits from the said exchange. The transaction reflects the plan of a taxpayer just to understand the area only (Law.ato.gov.au, 2016) In case of Moana Sand Pty Ltd v FC of T 88 ATC 4897 The Company bought an area, which is beachfront facing with the motive to offer sand mined from the said area. The court directed that the company has obtained and acknowledge business benefits from the area, whereas, the Memorandum of the Company expressed that the object of the Company was to buy land packages so that they can offer working from the sand business. It was held by the court that a specific area, which has been obtained for more than one intention, and then the resultant increases marked down of such land would be assessable to impose under Section 25(1) of the Income Tax Assessment Act, 1936. As the aim of the said activity was to make benefit and the said game plan was a benefit making plan. In the case of Crow v FC of T 88 ATC 4620 The taxpayer acquired some pieces of land of an area with the intention of cultivating, brushing and developing products over it. The citizen sub-divided the land and sold the same over a time to meet the financial obligations that a person acquired while purchasing the said area. It was held by the court that the transaction carried on by the taxpayer related to the advancement of area increases acknowledged at a bargain on the above-mentioned grounds were assessable to impose. It was held that the aim to convey own business or make benefit would not have been available; the Taxpayer would be taxed because it would be ventured to make planned benefit from it. According to Section 26(a), definitive subjective motivation behind the citizen ought to be considered furthermore genuine arranging which is done throughout the said exchanges. In spite of the fact that the reason for securing a benefit was not the taxpayer's basic role, it will be regarded as a plan to add up to a benefit mak ing an undertaking or venture. In case of McCurry Anor v FC of T 98 ATC 4487 The taxpayer acquired a land and constructed townhouses on it and later on sold the townhouses for a benefit. It was decided that the asset was obtained with the goal of making a profit on the same. The income earned by the person will be treated as an expense under Section 25(1) of the Income charge Assessment Act, 1936. Furthermore, it was held that there was no business venture or undertaking required in the said course of action. However, the Honorable Judge decided that it doesn't make a difference if the endeavor or business wander does not exist, the negligible goal of the evaluation of business is to benefit from the offer of an area would suffice the use of tax collection on the said game plan. Therefore, it was held that if a property is obtained by a person with a motive to make a benefit in the most beneficial way that may introduce itself and the citizen embraces one of the numerous alternatives, consequently making a benefit, he will appropriately be said to do a busine ss/profità ¢Ã¢â€š ¬Ã‚ making plan. Conclusion: From the above discussion, of residential status of an individual it has been found that Fred has failed the citizenship test of Australia. Therefore, he is to be treated as a non-resident for the country. Hence, he is not liable for the tax in Australia according to the taxation law of the country. Furthermore, after analyzing various cases based on the assessability of ordinary income it was found that all the cases involve the sale of land but the nature of business was different in each case. Therefore, the court gave different verdicts based on the nature of the transaction. Hence, after a brief summary of the relevant cases a person will understand the concept more elaborately. References: Allan, T., 1950. Truth that Sings. By William C. MacDonald. James Clarke Co. Ltd. 6s.Scottish Journal of Theology,3(04), pp.439-442. Anon, (2016). [online] Available at: https://"THERMAL SYNDICATE, LTD." (1949) 21 Analytical Chemistry [Accessed 7 Sep. 2016]. Arthur, G., 2016. Tax files: Taxation duties of executors.Bulletin (Law Society of South Australia),38(2), pp.28-29. Australian Citizenship HQ. (2016).Australian Citizenship Eligibility - Australian Citizenship HQ. Available from: https://www.australiancitizenshiphq.com.au/australian-citizenship/citizenship-eligibility/ [Accessed on 1 Sep. 2016]. Brown, R.H., 2000.Redeeming the Republic: Federalists, Taxation, and the Origins of the Constitution. JHU Press. Hettich, W. and Winer, S.L., 2005. Regulation and Taxation: Analyzing Policy Interdependence.Available at SSRN 525802. Hettich, W. and Winer, S.L., 2005. Regulation and Taxation: Analyzing Policy Interdependence.Available at SSRN 525802. Hunt, J., 2015. South East Queensland (SEQ) Sport Development meetings. John Caughlan, Statham (Gale Ecco, U S Supreme C, 2011). Law.ato.gov.au. (2016).Home - ATO Legal Database. [online] Available at: https://Law.ato.gov.au [Accessed 7 Sep. 2016]. Martin, F., 1991. Audit Power of the Commissioner of Taxation: Sections 263 and 264 of the Income Tax Assessment Act 1936, The.Queensland U. Tech. LJ,7, p.67. Obst, W. and Hanegbi, R., 2016. Small-Scale Property Development: GST Implications.Adelaide Law Review, Forthcoming. Pulfrich, A. and Branch, G.M., 2014. Using diamond-mined sediment discharges to test the paradigms of sandy-beach ecology.Estuarine, Coastal and Shelf Science,150, pp.165-178. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Schenk, A., Thuronyi, V. and Cui, W., 2015.Value Added Tax. Cambridge University Press.