How to write effective essay
World History Thesis Paper Topics
Thursday, August 27, 2020
Living in the Toxic Food Environment Essay Example | Topics and Well Written Essays - 500 words
Living in the Toxic Food Environment - Essay Example A poison is a toxic substance framed inside living cells. They can be little atoms or peptides that are capable for causing diseases on retention by body tissues interrelating with natural macromolecules, for example, catalysts and cell receptors. A poisonous domain is the outcome of universality of hurtful, handled nourishments, progressively dormant way of life which personals invest a great deal of energy sitting in front of the TV than working out, tremendous explosion of cheap food restaurants and so forth though a harmful food condition can be named as the unrivaled presentation to fatty, high ââ¬fat, intensely showcased, reasonable quick food sources and the inactive way of life expanding in our everydayââ¬â¢s life.These unfortunate eating and living propensities can prompt genuine medical problems in people. Activities have continually being known as the best solution for torch fats and calories in an ordinary human framework. Our greasy tissues assimilate a gathering of synthetically related multifaceted known as Dioxins which amass the evolved way of life. These Dioxins are profoundly deadly and can cause extraordinary conceptive and formative issues, hurt the invulnerable framework and can likewise prompt malignancy. It could likewise cause skin injuries and changed liver performance.The most ideal approach to control and forestall dioxin presentation is by appropriate cremation of sullied material and this procedure requires high temperatures.The most ideal approach to forestall or lessen human introduction is through source-coordinated estimates, for example, serious control of mechanical procedures to gather the arrangement of dioxins.
Saturday, August 22, 2020
Business of world Essay Example | Topics and Well Written Essays - 2000 words
Business of world - Essay Example The organic product is from Dry Creek, Russian River, and Napa/Carneros and most as of late, Anderson Valley is all from vineyards possessed by the Caranos however with progress comes development. Winemaker Aaron Piotter clarifies that Ferrari-Carano has grown out of in Healdsburg. While white wine creation proceeds at the first winery, Don and Rhonda looked to the future and chose to buy land in the encompassing slopes of Sonoma. Running red wines are not new to the portfolio; a few have been presented over past years, for example, Ferrari-Caranoââ¬â¢s Meritage mix Tresor and its own form of a Super Tuscan, Siena. Be that as it may, the time had come to grow, so another winery was manufactured explicitly for red wine creation in the core of the Caranosââ¬â¢ most recent home, on a mountain over the Alexander Valley close Geyserville. Piotter committed his time and vitality to creation at this new cutting edge office, consequently prompting his day by day achievement. Piotter, o n his visit to Los Angeles, revealed to The Tasting Panel that they called their new name ââ¬Å"prevailâ⬠. The rich, concentrated mountain organic product originates from two particular farms and goes into two kin wines. Win West Face is from Look Out Mountain, a mix of 70% Cabernet Sauvignon and 30% Syrah, developed in profound, supplement rich soils. The 2004 Prevail West Face has lively blackberry natural product, with notes of cardamom and dark pepper that waits through the completion. Win Back 40 is named for the 40-section of land square of vineyards path in the rear of RockRise Mountain. Dull berry, caramel and sweet vanilla continues on the sense of taste of this 100% Cabernet Sauvignon. Ferrari-Carano Winemaker Aaron Piotter initially worked with Sangiovese creation in the late 90s at Sebastiani. Piotter takes note of that there was very little of those varietal in California at that point, and the shortage couldn't likely be settled. He further included that It was a troublesome grape to help make into a considerable wine. In any case, they additionally discover it very rich, so they thought of a mix called Siena. Sangiovese has inclined toward a mainstay of structure from Malbec, whose Ferari-Coranoââ¬â¢s most recent venture is Prevail, a fitting name for mountain reds. The mix for the 2005 Siena, Sonoma County, is around 75% Sangiovese, 25% malbec. By the by, Pinot Noir is not too far off, with another domain vineyard venture in Mendocino. Piotter clarified that they understood that their property in the Russian River and Carneros was appropriate for Chardonnay, yet not to Pinot Noir. He said that they had incredible karma in the Anderson Valley; they were close to the sea at their 2,000-foot rise at Sky High Ranch, where his partner, Sarah Quider, their winemaker for white wine, Pinot Noir and sweet wines, had made some excellent Pinotââ¬â¢s from that home. The new Ferrari-Carano Pinot is anticipated to be tested in its first vintage, which goes to bottle this spring. Question2: Discuss a particular companyââ¬â¢s issues comparative with infringement of a law ensuring workers, for example, the Equal compensation Act, the Civil Rights Act or the Americans with Disability Act. Moral business direct and consistence with pertinent laws and guidelines are central parts of Sonyââ¬â¢s corporate culture (Sony 3). To this end, Sony has built up a Global Compliance Network involved the Compliance Division at the corporate base camp, a worldwide consistence initiative group and provincial consistence
Friday, August 21, 2020
Blog Archive Diamonds in the Rough Applied Learning at the Wisconsin School of Business
Blog Archive Diamonds in the Rough Applied Learning at the Wisconsin School of Business MBA applicants can get carried away with rankings. In this series, we profile amazing programs at business schools which are typically ranked outside the top 15. Students who have clear objectives for their post-MBA career may find that seeking out a business school curriculum built around focused career specializations can be beneficial. The Wisconsin School of Business at the University of Wisconsin-Madison offers a uniquely applied learning experience for ten such areas of specialization: applied security analysis arts administration brand and product management corporate finance and investment banking marketing research operations and technology management real estate risk management and insurance strategic human resource management supply chain management Immersive engagement begins early in the program, simultaneously with first-year core courses. For example, during their first semester, student teams work to perform an integrated company analysis of a publicly traded company of their choosing. By the time students break out into courses within their designated focus, they are ready to gain hands-on experience through applied projects. Applied securities analysis students, for example, practice managing a portfolio with over $62M in assets, whereas many other areas of specialization include partnering with businesses and organizations. Share ThisTweet Diamonds in the Rough
Monday, May 25, 2020
Motivation And Theory Of Motivation - 1464 Words
It is suggested by psychologists that motivation can be understood as a technique that works as a model that starts and maintains behaviours. The reason we all act or do something is caused by motivation; it is related to the emotions, biology and the social factors that influence behaviour. It is usually a term used to explain why an individual will do something, the reasons behind that action. Moreover, The term motivation refers to factors that activate, direct, and sustain goal-directed behaviour motives are the whys of behaviourââ¬â¢Ã¢â¬â¢ (Nevid, 2013). This coursework will explain what motivation is, what the psychological theories are and how is that crucial in explaining peopleââ¬â¢s behaviour at the work place. Firstly, an in depth explanation of what is motivation will be written, then the arguments for and against of the process theories of motivation. Finally, descriptions on how useful these theories are to predict behaviour in companies. There are four factors of motivation; that are intrinsic motivation, it incorporates following: goal, tool, situation and temperament. Goal is related to attitude and behaviour. Tool, on the other hand, is what is used to reach that goal. Situations are the external environment and the position you find yourself into. Finally Temperament is your state (internally). Pakdel (2013), from the twentieth century specialists started to evaluate other reasons for differences in motivation. Others focused on internal factors to justifyShow MoreRelatedMotivation Theory : Motivation And Motivation846 Words à |à 4 PagesProfessor Jones Psychology April 28 2016 Motivation Theories Having motivation to do something is very important. Motivation plays a huge roll in everyoneââ¬â¢s life, even If someone has very little motivation. There are several types of motivation such as Instinct and drive motivation. These two motivations are quite similar, but different at the same time. I will compare and contrast both of these types of motivation and what I think about them. These motivations are very important to your life and canRead MoreMotivation Theories Of Motivation And Motivation Essay1020 Words à |à 5 Pages Overview of Presentation What is motivation? Cognitive theories of Motivation Forms of Motivation Motivation Theories Profile of Motivational Problems How to Motivate Students What is Motivation? Many different theorists have tried to define what is meant by motiviation. Urdan and Schoenfelder (2006) defined Motivation as follows: ââ¬Å"Motivation is a complex part of human psychology and behavior that influences how individuals choose to invest their time, how much energy they exert in any givenRead MoreTheories Of Motivation And Motivation Theories1493 Words à |à 6 Pagesextent, needs of theories of motivation are still relevant to contemporary management practice. Theories of motivation are important as it helps managers to understand their employeesââ¬â¢ needs of motivations, and to motivate their employees to perform and excel better. There are several motivation theories; this essay will briefly explain six major theories of motivation and discuss three of the theories in more detail. This essay will also explain the needs theories of motivation, and will focus onRead MoreThe Theory Of Motivation And Motivation1401 Words à |à 6 Pages Schools of thought in relation to motivation refer to the theories developed by different psychologists to explain motivation in dept. it is crucial to understand motivation and the factors that cause it since it contributes to achievement of oneââ¬â¢s goal and desires in life. Therefore, motivation can be described as the process of enticing an individual through a reward to increase the occurrence of a specified behavior in an organization. Different factors can be used as motivators in an organizationRead MoreThe Theory Of Motivation And Motivation1010 Words à |à 5 PagesMotivation is defined as an act or process that inspires and stimulates a person to be an effort to achieve a goal. It not only puts employees in act, but also makes them feel interesting with their job. As a result, most of employees are feeling satisfaction with their job, becoming creativity, innovation and productivity as well. However, to successful in motivating the staff is required an appropriate met hod that meets with all staffââ¬â¢s need. Otherwise, it is seems to useless in driving the employeesRead MoreMotivation Theories And Motivation Of Employee Motivation Essay1517 Words à |à 7 Pagescontrol and some that are not. Employee motivation is something that can directly affect an organizations production. It is no secret that un-motivated employees equates to un-productive workers, but how can we combat this? In order to better understand this concept we will look at the definition of employee motivation, some of the motivation theories and some motivation techniques that could be useful in our organizations. What is employee motivation? Motivation is a word used quite often in many differentRead MoreThe Importance Of Motivation And Motivation Theory1401 Words à |à 6 Pagesperformance. Therefore motivation is one of the most complex and important topics in industrial and organizational psychology (Smither ,1997). The main purpose of this essay is to explain different kinds of motivation and why it is necessary, and create a proper motivation mechanism for the company. On the one hand, I studied current research and research different motivation theories. On the other hand, I will compare the common and different things among these motivation theories, and try to findRead MoreMotivation Theory And Expectancy Theory Of Motivation1742 Words à |à 7 Pagesplace. This problem mainly occurs in organisation when there is lack of motivation, lack of organisational justice, negative culture and low morale. The purpose of this case study is to give brief view about, why employees had to face these problems and how to make positive culture and what and where the changes are required for the WA force. This report introduces MARS motivation theory and Expectancy theory of motivation for improves officersââ¬â¢ behaviours towards force, with that how can they fillRead MoreContent Theory Of Motivation And Motivation Essay787 Words à |à 4 PagesQ1] Which content theory of motivation do you consider the most suitable in present business scenario and why? ANS:- There are two theories of motivation, namely Content theories and Process theories. Content theory deals with the ââ¬Ëwhatââ¬â¢ aspect of motivation. It puts down points regarding what motivates people. Its focus is to point out the factors within a person that energize, direct, sustain and stop behaviour. It focuses on the specific behaviour that motivates people. Individual needs and goalsRead MoreNotes On Motivation Theory And Motivation3458 Words à |à 14 PagesChapter 2: Literature review 2.1. Motivation theory Types of motivation According to Pritchard and Ashwood (2008: 6), motivation is the process used to allocate energy to maximize the satisfaction of needs. It requires that one have a reason to do something. Well-know researchers in this area Ryan and Deci (2010) believe that a person, who feels no drive or inspiration to act, can therefore be characterized as unmotivated, while someone who is energized toward a goal can be defined as motivated
Thursday, May 14, 2020
Private branch exchange system - Free Essay Example
Sample details Pages: 31 Words: 9234 Downloads: 6 Date added: 2017/06/26 Category Statistics Essay Did you like this example? INTRODUCTION 1.0 INTRODUCTION Private branch exchange system (PBXs) operates as a connection within private organizations usually a business. Because they incorporate telephones, the general term extension is used to refer to any end point on the branch. The PBX handles calls between these extensions. Donââ¬â¢t waste time! Our writers will create an original "Private branch exchange system" essay for you Create order The primary advantage of PBXs was cost savings on internal phone calls: handling the circuit switching locally reduced charges for local phone services. The private branch exchange (PBX) provides internal station-to-station communications for a well-defined set of users. Three distinct generations of private branch exchanges have appeared. In the first generation (1900-1930), a human operator manually set up calls. Second-generation private branch exchanges (mid-1930s to mid-1970s) used mechanical relays to establish the call path. The third generation of private branch exchanges is the stored-program microprocessor-controlled system. Introduced in the mid-1970s, these systems use computer instructions to perform the call set-up and tear-down. The third-generation private branch exchange is physically much smaller than electromechanical models, uses less power, and generates less heat.(Brooks, 1999) In this project, the design of a 4 line telephone systems with full signaling and switching functions similar to those of the central office systems was embarked upon. Dial tone, busy tone, and ring tone are provided during call process. Switching employs integrated circuit (IC) matrix switches on four buses. Thus, this system is expandable to 8 lines (4 pairs) if more hardware is added. This system is switching on the Dual Tone Multi Frequency (DTMF) dialing signal. 1.1 STATEMENT OF PROBLEM The major problems this project intends to deal with are: * Cut down cost of internal calls made within a company. * Eliminate the need for a central telephone company to help you monitor your internal calls. * Eliminate Stress of notification of telephone company each time you need a new extension and thereby reducing cost. * Ensure security of your internal calls which otherwise can be tapped by company operating it. * Eliminate the need for a manual switchboard and subsequently an operator to connect the calls. * Reduce man-hours lost through staff walking about in an office in order to pass information to each other. 1.2 AIMS AND OBJECTIVES: The main aim of this project is to design and implement a 4 line private exchange box that is able to create connection between four different telephone lines internally without having to connect to an external or trunk line. The objectives include: * Establishing connections between the telephone sets of any two users. (e.g. mapping a dialed number to a physical phone) * Maintaining such connections as long as the users require them. (i.e. channeling voice signals between the users) * Creating an easy means of communication in an office without getting to spend money for their internal calls. * To switch between telephone users thereby creating connections. * To make sure the connection remains in place as long as it last, by keeping its resources. * To properly end the connection when a user hangs up. 1.3 SIGNIFICANCE OF STUDY The ability or concept of providing an easy and less expensive way of communication within a small office or organization without having to pay for your internal calls or having limits to the rate or length of calls within the office. Also it is not necessary to go from office to office when something is needed, information is to be passed; a call to a colleague saves stress of walking about. 1.4 SCOPE OF STUDY The Private Exchange System in this project is limited to a four lines which means that internal calls can be made from only four nodes. As such, it is only suitable for very small organization. 1.5 RESEARCH METHODOLOGY The review of existing and related works to source appropriate information on how to go about the implementation of the project will be carried out. Information shall be gathered from text books, magazines, journals, and World Wide Web to provide answers in relation to the study. Based on the review, the design and implementation of a four line private exchange box system shall be carried out. 1.6 LIMITATIONS OF STUDY There are several factors that could contribute to the group not delving deeper into this project which could have resulted in a more comprehensive work. Constraints are unavoidable in any system, be it a natural system or a computer system. Due to the extensiveness of this project topic, limitations were encountered some of which include: * Time constraint. * Financial constraints. * Inadequate facilities to work with. 1.7 ORGANIZATION OF WORK In chapter one, the research topic is introduced, which is followed by the statement of problem after which the aims and objectives of the study are stated, significance of study, scope of study and research methodology are all identified. The second chapter gives us a view of the related works which have been done and how they are related to our work. The third chapter is about our design methodology and this emphasizes on how the whole private exchange system works and its components. The quality of the system is tested and documented in chapter four. Also in chapter four, an in-depth manual of the system functions and contents is given. A summary of all chapters, a conclusion is outlined in chapter five. CHAPTER TWO LITERATURE REVIEW 2.0 HISTORY OF PRIVATE EXCHANGE BOX In the field of telecommunications, a telephone exchange or telephone switch is a system of electronic components that connects telephone calls. A central office is the physical building used to house inside plant equipment including telephone switches, which make phone calls work in the sense of making connections and relaying the speech information. Early telephone exchanges are a suitable example of circuit switching; the subscriber would ask the operator to connect to another subscriber, whether on the same exchange or via an inter-exchange link and another operator. In any case, the end result was a physical electrical connection between the two subscribers telephones for the duration of the call. The copper wire used for the connection could not be used to carry other calls at the same time, even if the subscribers were in fact not talking and the line was silent. The first telephone exchange opened in New Haven, Connecticut in 1878. The switchboard was built from carriage bolts, handles from tea pot lids and bustle wire and could handle two simultaneous conversations. Later exchanges consisted of one to several hundred plug boards staffed by telephone operators. Each operator sat in front of a vertical panel containing banks of Ãâà ¼-inch tip-ring-sleeve (3-conductor) jacks, each of which was the local termination of a subscribers telephone line. In front of the jack panel lay a horizontal panel containing two rows of patch cords, each pair connected to a cord circuit. When a calling party lifted the receiver, a signal lamp near the jack would light. The operator would plug one of the cords (the answering cord) into the subscribers jack and switch her headset into the circuit to ask, number please? Depending upon the answer, the operator might plug the other cord of the pair (the ringing cord) into the called partys local jack and start t he ringing cycle, or plug into a trunk circuit to start what might be a long distance call handled by subsequent operators in another bank of boards or in another building miles away. 2.1 PBX SYSTEM COMPONENTS PBX is a telephone exchange serving a single organization and having no means for connecting to a public telephone system it serves a user company which wants to have its own communication branch to save some money on internal calls. This is done by having the exchanging or switching of circuits done locally, inside the company. There are some important components which play a major role in the implementation of an effective PBX system. Some of the Component * The PBXs internal switching network. * Central processor unit (CPU) or computer inside the system, including memory. * Logic cards, switching and control cards, power cards and related devices that facilitate PBX operation. * Stations or telephone sets, sometimes called lines. * Outside Telco trunks that deliver signals to (and carry them from) the PBX. * Console or switchboard allows the operator to control incoming calls. * Uninterruptible Power Supply (UPS) consisting of sensors, power switches and batteries. * Interconnecting wiring. * Cabinets, closets, vaults and other housings. 2.2 PRIVATE BRANCH EXCHANGE (PBX) There are essentially three different types of PBXs that could be deployed within an organization infrastructure. It is necessary to be certain of type in use, so as to be able to identify the essential numbers. There are currently three different PBX classes: Centrex; Direct Inward Dialing (DID)/Direct Outward Dialing (DOD) and Megalink. 2.2.1 CENTREX Centrex is the easiest of the PBX types. This PBX, unlike other types is installed within the telephone companys Central Office (CO) and does not require dialing an extension code (normally 4 numeric characters) after having dialed the 7 to 10 digit number to connect a call to an individual. In a simplistic manner, it could be considered similar to the telephone used at home. It has an area code (NPA), an Exchange (NXX) and a Unique Number, (0000 to 9999) and does not require the dialling of another number after it in order to place a call. These numbers may be entered through a PAD. 2.2.2 Direct Inward Dialing(DID)/ Direct Outward Dialing (DOD) Unlike a Centrex, these types of PBXs is not installed within the telephone companys Central Office. Secondly, if a cut of the telephone wire occurs outside the building, individuals are still able to dial within it to talk to colleagues by simply dialing their extension number (normally a number between 0000 to 9999) lastly; this PBX is controlled via a computer interface at a control console. Since the PBX requires constant power to function, it may be necessary to hook it with generating plant, in the absence of power from electricity company. Direct Inward Dialing (DID) and Direct Outward Dialing (DOD) are simply features of an Automated PBX which require that you dial the companys general telephone number followed by the entry of the individuals extension number when prompted to do so. DIDs allow you direct dialing (seven digits) to locate an individual within an organizations PBX. It is a trunk phone number that must be entered into the PAD program and flagged as a PBX to ensure that the outgoing line(s) get priority. PBXs may be privately owned or telecommunication company owned. If PBX is programmable it is possible to assign specific trunk lines to specific numbers. These trunk line numbers may then be entered on PAD thus providing dial tone protection. 2.2.3 MEGALINKS The major difference between this and a Centrex PBX is that the exiting trunk lines from a building to the telephone company central office are comprised of fibre optic cables and not through twisted pair wiring. Another difference is that unlike a Centrex that is identified by its ten digit telephone number (NPA, NXX, and Unique), Megalinks are identified by a circuit ID number. This number may contain characters and may even resemble a telephone number, however, PAD does not allow for the entry of the circuit switch identifier. The reason is quite simple, fibre optic cabling circuits can handle far more traffic than twisted pair PBXs. 2.3 INTERFACE STANDARDS Interfaces for connecting extensions to a PBX include: à ¢Ã¢â ¬Ã ¢ POTS (Plain Old Telephone System) the common two-wire interface used in most homes. This is cheap and effective, and allows almost any standard phone to be used as an extension. à ¢Ã¢â ¬Ã ¢ Proprietary the manufacturer has defined a protocol. One can only connect the manufacturers sets to their PBX, but the benefit is more visible information displayed and/or specific function buttons. à ¢Ã¢â ¬Ã ¢ DECT a standard for connecting cordless phones. à ¢Ã¢â ¬Ã ¢ Internet Protocol For example, H.323 and SIP. Interfaces for connecting PBXs to each other include: à ¢Ã¢â ¬Ã ¢ Proprietary protocols if equipment from several manufacturers is on site, the use of a standard protocol is required. à ¢Ã¢â ¬Ã ¢ QSIG for connecting PBXs to each other, usually runs over T1 (T-carrier) or E1 (E-carrier) physical circuits. à ¢Ã¢â ¬Ã ¢ DPNSS for connecting PBXs to trunk lines. Standardised by British Telecom, this usually runs over E1 (E-carrier) physical circuits. à ¢Ã¢â ¬Ã ¢ Internet Protocol H.323, SIP and IAX protocols are IP based solutions which can handle voice and multimedia (e.g. video) calls. Interfaces for connecting PBXs to trunk lines include: à ¢Ã¢â ¬Ã ¢ Standard POTS (Plain Old Telephone System) lines the common two-wire interface used in most domestic homes. This is adequate only for smaller systems, and can suffer from not being able to detect incoming calls when trying to make an outbound call. à ¢Ã¢â ¬Ã ¢ ISDN the most common digital standard for fixed telephony devices. This can be supplied in either Basic (2 circuit capacity) or Primary (24 or 30 circuit capacity) versions. Most medium to large companies would use Primary ISDN circuits carried on T1 or E1 physical connections. à ¢Ã¢â ¬Ã ¢ RBS (Robbed bit signaling) delivers 24 digital circuits over a four-wire (T1) interface. à ¢Ã¢â ¬Ã ¢ Internet Protocol H.323, SIP, MGCP, and Inter-Asterisk eXchange protocols operate over IP and are supported by some network providers. Interfaces for collecting data from the PBX: à ¢Ã¢â ¬Ã ¢ Serial interface historically used to print every call record to a serial printer. Now an application connects via serial cable to this port. à ¢Ã¢â ¬Ã ¢ Network Port (Listen mode) where an external application connects to the TCP or UDP port. The PBX then starts streaming information down to the application. à ¢Ã¢â ¬Ã ¢ Network Port (Server mode) The PBX connects to another application or buffer. à ¢Ã¢â ¬Ã ¢ File The PBX generates a file containing the call records from the PBX. The call records from the PBX are called SMDR, CDR, or CIL.Ãâà (Micheal, 1999) 2.4 TELEPHONE Telephone is one of the most amazing devices ever created.Ãâà Although most people take it completely for granted, the telephone is one of the most amazing devices ever created. To talk to someone, just pick up the phone and dial a few digits; connection will be established with the person and a two-way conversation can take place. It is an instrument designed for simultaneous transmission and reception of the human voice. It works by converting the sound waves of the human voice to pulses of electrical current, transmitting the current, and then retranslating the current back to sound. The U.S. patent granted to Alexander Graham Bell in 1876 for developing a device to transmit speech sounds over electric wires is often called the most valuable ever issued. Within 20 years, the telephone acquired a form that has remained fundamentally unchanged for more than a century. The advent of the transistor (1947) led to lightweight, compact circuitry . Advances in electronics have allo wed the introduction of a number of smart features such as automatic redialing, caller identification, call waiting, and call forwarding. The figure 2.1 shows the major components that makes up a telephone set. 2.5 HOW TELEPHONE WORKS When a person speaks into a telephone, the sound waves created by his voice enter the mouthpiece. An electric current carries the sound to the telephone of the person he is talking to. A telephone has two main parts: (1) the transmitter and (2) the receiver.The Transmitter of a telephone serves as a sensitive electric ear. It lies behind the mouthpiece of the phone. Like the human ear, the transmitter has 14 eardrum. The eardrum of the telephone is a thin, round metal disk called a diaphragm. When a person talks into the telephone, the sound waves strike the diaphragm and make it vibrate. The diaphragm vibrates at various speeds, depending on the variations in air pressure caused by the varying tones of the speakers voice.Ãâà Behind the diaphragm lies a small cup filled with tiny grains of carbon. The diaphragm presses against these carbon grains. Low voltage electric current travels through the grains. This current comes from batteries at the telephone company. The pressure on the carbon grains varies as sound waves make the diaphragm vibrate. A loud sound causes the sound waves to push hard on the diaphragm. In turn, the diaphragm presses the grains tightly together. This action makes it easier for the electric current to travel through, and a large amount of electricity flows through the grains. When the sound is soft, the sound waves push lightly on the diaphragm. In turn, the diaphragm puts only a light pressure on the carbon grains. The grains are pressed together loosely. This makes it harder for the electric current to pass through them, and less current flows through the grains. Thus, the pattern of the sound waves determines the pressure on the diaphragm. This pressure, in turn, regulates the pressure on the carbon grains. The crowded or loose grains cause the electric current to become stronger or weaker. The current copies the pattern of the sound waves and travels over a telephone wire to the receiver of another telephone. The Receiver serves as an electric mouth. Like a human voice, it has vocal cords. The vocal cords of the receiver are a diaphragm. Two magnets located at the edge of the diaphragm cause it to vibrate. One of the magnets is a permanent magnet that constantly holds the diaphragm close to it. The other magnet is an electromagnet. It consists of a piece of iron with a coil of wire wound around it. When an electric current passes through the coil, the iron core becomes magnetized. The diaphragm is pulled toward the iron core and away from the permanent magnet. The pull of the electromagnet varies between strong and weak, depending on the variations in the current. Thus, the electromagnet controls the vibrations of the diaphragm in the receiver.The electric current passing through the electromagnet becomes stronger or weaker according to the loud or soft sounds. This action causes the diaphragm to vibrate according to the speakers speech pattern. As the diaphragm moves in and out, it pulls and pushes the air in front of it. The pressure on the air sets up sound waves that are the same as the ones sent into the transmitter. The sound waves strike the ear of the listener and he hears the words of the speaker. (www.howstuffworks.com) 2.6 THE RINGER Simply speaking this is a device that alerts you to an incoming call. It may be a bell, light, or warbling tone.Ãâà Ãâà The ringing signal is in an AC wave form.Ãâà Although the common frequency used can be any frequency between 15 and 68 Hz.Ãâà Most of the world uses frequenciesÃâà betweenÃâà 20 and 40 Hz.Ãâà Ãâà The voltage at the subscribers end depends upon loop length and numberÃâà ofÃâà ringers attached to the line; it could be between 40 and 150 Volts. The ringing cadence (the timing of ringing to pause), varies from company to company.Ãâà In the United States the cadence is normally 2 seconds of ringing to 4 seconds of pause. An unanswered phone in the United States will keep ringing until the caller hangs up.Ãâà But in some countries, the ringing will time out if the call is not answered. TheÃâà mostÃâà commonÃâà ringingÃâà device isÃâà theÃâà gongÃâà ringer; a solenoidÃâà coilÃâà with a clapper that strikes either a single or double bell. A gong ringer is the loudest signaling device that is solely phone-line powered. Modern telephones tend to use warbling ringers, which are usually ICs powered by the rectified ringing signal.Ãâà The audio transducer is a smallÃâà loudspeaker via a transformer. Ringers are isolated from the DC of the phone line by a capacitor. Gong ringers in the United States use a 0.47 uF capacitor.Ãâà Warbling ringers in the United States generally use a 1.0 uF capacitor.Ãâà Telephone companies in otherÃâà partsÃâà ofÃâà the worldÃâà useÃâà capacitorsÃâà betweenÃâà 0.2Ãâà andÃâà 2.0Ãâà uF.Ãâà Ãâà TheÃâà Ãâà paper capacitors of the past have been replaced almost exclusively with capacitors made of Mylar film.Ãâà Their voltage rating is always 50 Volts.Ãâà The capacitor and ringer coil, or Zeners in a warbling ringer, constitute a resonant circuit. When phone is hung up (on hook) the ringer is across the line; and it has merely silenced the transducer, not removed the circuit from the line. When the telephone company uses the ringer to test the line, itÃâà sendsÃâà aÃâà low-voltage, low frequencyÃâà signalÃâà downÃâà theÃâà line (usuallyÃâà 2 Volts at 10 Hz) to test for continuity. The company compares result with the expected signals of the line.Ãâà This is how it can tell whether an added equipment is on the line. If your telephone has had its ringer disconnected, the telephone company cannot detect its presence on the line. Because there is only a certain amount of current available toÃâà drive ringers, if ringers are added to phone lines indiscriminately, a point will be reached at which either all ringers will cease to ring, some will cease to ring, or some ringers will ringÃâà weakly. A normal ringer is defined asÃâà aÃâà standard gongÃâà ringerÃâà asÃâà suppliedÃâà inÃâà aÃâà phoneÃâà companyÃâà standardÃâà desk telephone; Value given to this ringerÃâà isÃâà RingerÃâà Equivalence NumberÃâà (REN)Ãâà 1. It can be as high as 3.2, which means that device consumes the equivalentÃâà powerÃâà ofÃâà 3.2 standard ringers, or 0.0, which means it consumes no current when subjectedÃâà toÃâà aÃâà ringingÃâà signal.Ãâà IfÃâà there is a problem with ringing, it could be that the REN is greater than 5, disconnecting ringers until REN is at 5 or below will usually solve the problem. Other countries have various ways of expressingÃâà REN,Ãâà and someÃâà systemsÃâà will handle no more than three ofÃâà theirÃâà standard ringers.Ãâà But whatever the system, if an extra equipment was added and theÃâà phonesÃâà stop ringing, or the phone answeringÃâà machineÃâà wont pickÃâà upÃâà calls,Ãâà the solution is disconnectÃâà ringersÃâà untilÃâà the problemÃâà is resolved. Warbling ringers tend to draw less current thanÃâà gongÃâà ringers, so changing from gongÃâà ringersÃâà toÃâà warbling ringers may help spread the sound better. Frequency response is the second criterion by which a ringer is described. Because a ringer is supposed to respond to AC waveforms,Ãâà it will tend to respond to transients (such as switching transients) when the phone is hung up, or when the rotary dial is used onÃâà an extension phone.Ãâà This is called bell tap in the United States; in otherÃâà countries,Ãâà its often calledÃâà bellÃâà tinkle.Ãâà Ãâà While European andÃâà Asian phones tend to bell tap, orÃâà tinkle,Ãâà United States ringers that bell tap are considered defective. The bell tapÃâà isÃâà designed out of gong ringers and fineÃâà tunedÃâà withÃâà bias springs.Ãâà Ãâà WarblingÃâà ringersÃâà for use in theÃâà UnitedÃâà StatesÃâà are designedÃâà notÃâà to respond to short transients;Ãâà thisÃâà isÃâà usually accomplishedÃâà byÃâà rectifying the AC and filteringÃâà itÃâà beforeÃâà it powers the IC,Ãâà then not switching on the output stage unless the voltage lasts long enough to charge a second capacitor.(Roberts, 2006) 2.7 HOOK SWITCH This is a lever that is depressed when the handset is resting in its cradle. It is a two-wire to four-wire converter that provides conversion between the four-wire handset and the two-wire local loop. There are two stages, which are offÃâà hook and on hook Off hook: The state of a telephone line that allows dialing and transmission but prohibits incoming calls from being answered. The phone is off-hook when the handset is removed from the base unit of a stationary phone or press Talk on a portable phone. The term stems from the days when the handset was lifted off an actual hook. When the handset was removed, a spring caused contacts to press together, closing the circuit from the telephone to the switchboard. On hook: The condition that exists when a telephone or other user instrument is not in use, i.e., when idle waiting for a call. Note: on-hook originally referred to the storage of an idle telephone reciever, i.e., separate earpiec, on a swithch hook. The weigth of the recieved depresses the sping leaded switch hook thereby disconnecting the idle instrument (except its bell) from the telephone line.Ãâà Ãâà Ãâà Ãâà (Roberts, 2006) 2.8 THE DIAL There are two types of dials in use around the world. The most common one is called pulse, loop disconnect, or rotary; the oldest form of dialing, its been in use since the 1920s. The other dialingÃâà method,Ãâà is called Touch-tone, Dual Tone Multi-FrequencyÃâà (DTMF) Pulse dialingÃâà is traditionally accomplished withÃâà aÃâà rotary dial,Ãâà which is a speed governed wheel with a cam that opensÃâà and closes a switch in series with the phone and the line.Ãâà It works byÃâà actuallyÃâà disconnectingÃâà or hangingÃâà upÃâà theÃâà telephoneÃâà at specific intervals.Ãâà The United States standard is one disconnect perÃâà Ãâà digit,Ãâà Ãâà so if aÃâà 1, is dailled, the telephoneÃâà is disconnected once. To dial a seven means that it will beÃâà disconnected seven times; and dialling a zero means that it will hang up ten times. Some countries invert the system so 1 causes ten disconnectsÃâà and 0,Ãâà one disconnect.Ãâà Some add a digit so that dialing a 5 would cause six disconnects and 0, eleven disconnects.Ãâà There are even some systems in which dialing 0 results in oneÃâà disconnect,Ãâà and allÃâà other digits are plus one, making a 5 cause sixÃâà disconnects and 9, ten disconnects. Although most exchanges are quite happy with rates of 6Ãâà to 15Ãâà Pulses Per Second (PPS), the phone company acceptedÃâà standard isÃâà 8Ãâà toÃâà 10 PPS.Ãâà Some modern digital exchanges, freeÃâà ofÃâà the mechanicalÃâà inertia problems of older systems, will accept aÃâà PPS rate as high as 20. BesidesÃâà the PPS rate, the dialing pulses have aÃâà make/break ratio,Ãâà usuallyÃâà described as a percentage, butÃâà sometimesÃâà asÃâà a straightÃâà ratio.Ãâà The North American standard is 60/40Ãâà percent; most of Europe accepts a standard of 63/37 percent.Ãâà This is the pulse measured at the telephone, not at the exchange, whereÃâà its somewhatÃâà different, having traveled through the phone lineÃâà with itsÃâà distributedÃâà resistance, capacitance,Ãâà andÃâà inductance.Ãâà Ãâà In practice, theÃâà make/breakÃâà ratio does notÃâà seemÃâà toÃâà affectÃâà the performance of the dial when attached to a normal loop.Ãâà However,each pulse is a switch connect and disconnect acrossÃâà a complexÃâà impedance, so the switching transient often reachesÃâà 300 Volts. Usually, a safe practice is not to have fingersÃâà acrossÃâà theÃâà lineÃâà when dialing. Most pulse dialing phones produced today use a CMOS IC and a keyboard.Ãâà Instead of pushing finger round in circles, then removing finger and waiting for the dial to returnÃâà before dialing the next digit, the button can be punched as fast as desired.Ãâà The IC stores the number and pulses out the number at the correct rate with the correct make/break ratio and the switching is done with a high-voltage switching transistor.Ãâà Because the IC has already stored the dialed number in order to pulse it out at theÃâà correct rate,Ãâà its a simple matter for telephone designers toÃâà keepÃâà the memory aliveÃâà and allow the telephone toÃâà store,Ãâà recall,Ãâà and redial the Last Number Dialed (LND).Ãâà This feature enables easy redial by picking up the handset and pushing just one button. Touch tone is the most modern form of dialing. It isÃâà fastÃâà and lessÃâà prone to error than pulse dialing.Ãâà Compared to pulse, its major advantage is that its audio band signals canÃâà travelÃâà down phoneÃâà lines further than pulse, which can travel only as farÃâà as theÃâà localÃâà exchange. Touch-tone can thereforeÃâà sendÃâà signals aroundÃâà theÃâà world via the telephone lines, and canÃâà beÃâà usedÃâà to control phone answering machines and computers.Ãâà BellÃâà Labs developed DTMF in order to have a dialingÃâà system thatÃâà could travel across microwave links and workÃâà rapidlyÃâà with computerÃâà controlled exchanges.Ãâà Each transmitted digit consists of two separate audio tones that are mixed together. The fourÃâà vertical columns on the keypad are known asÃâà theÃâà high group and the four horizontal rows as the low group; the digitÃâà 8 isÃâà composedÃâà of 1336 Hz and 852 Hz.Ãâà The level of eachÃâà toneÃâà is withinÃâà 3Ãâà dBÃâà of the other.Ãâà A complete touch-tone pad has 16 digits, as opposed to ten on a pulse dial.Ãâà Besides the numerals 0 to 9, a DTMFÃâà dial has *, #, A, B, C, and D.Ãâà Although the letters are not normally foundÃâà on consumer telephones, the IC in the phone is capableÃâà of generating them. TheÃâà * sign is usually called star or asterisk.Ãâà Ãâà The # sign,Ãâà often referred to as the pound sign. is actuallyÃâà called anÃâà octothorpe. Although many phone users have never usedÃâà these digitsÃâà -Ãâà they are not, after all, ordinarilyÃâà used inÃâà dialing phoneÃâà numbers. TheyÃâà are usedÃâà forÃâà controlÃâà purposes,Ãâà phone answering machines, bringing up remote bases, electronic banking, and repeater control.Ãâà The one use of the octothorpe that may be familiar occurs in dialing international calls from phones.Ãâà After dialing the complete number,Ãâà dialingÃâà the octothorpeÃâà lets the exchange know youve finishedÃâà dialing.Ãâà Ãâà It can now begin routing your call; without the octothorpe, it would wait and time out before switching your call. Standard DTMF dials will produce a tone as long as a keyÃâà is depressed.Ãâà Ãâà No matterÃâà how long you press,Ãâà theÃâà toneÃâà willÃâà be decoded as the appropriate digit.Ãâà The shortest duration in which a digit can be sent and decoded is about 100 millisecondsÃâà (ms).Ãâà Its prettyÃâà difficultÃâà to dial by hand atÃâà suchÃâà aÃâà speed,Ãâà but automatic dialers can do it.Ãâà A twelve-digit long distance number can beÃâà dialed by an automatic dialer in a littleÃâà moreÃâà thanÃâà a second about as long as it takes a pulse dial to send aÃâà single 0 digit.(Roberts,2006) 2.9 MODULAR CONNECTORS Modular connector is the name given to a family of electrical connectors that were originally used in telephone wiring. Even though they are still used for that purpose they are used for a variety of other things as well. A modular connectors advantage over many other kinds include; small size and ease of plugging and unplugging. Many uses that originally used a bulkier connector have migrated to modular connectors. Probably the most well known applications of modular connectors is for telephone jacks and for ethernet jacks, which are nearly always modular connectors. Figure 2.2 shows types of connectors commonly used. Modular connectors were first used in the registered jack system, so registered Jack specifications describe them precisely. These are the specifications to which all practical modular connectors are built. Modular connectors come in four sizes: 4-, 6-, 8-, and 10-position. A position is a place that can hold a conductor (pin). The positions need not all be used; a connector can have any even number of conductors. Unused positions are usually the outermost positions. The connectors are designed so that a plug can fit into any jack that has at least the number of positions as the plug. Where the jack has more positions than the plug, the outermost positions are unused. However, plugs from different manufacturers may not have this compatibility, and some manufacturers of eight position jacks now explicitly warn that they are not designed to accept smaller plugs without damage. The positions of a jack are numbered left to right, looking into the receiving side of the jack with the hook (locking tab or clip) side down, starting at 1. The positions of plug are numbered the same as the jack positions with which they mate. The number of a conductor is the same as the number of the position its in. So for example in a 6P2C plug, only conductors 3 and 4 exist. Some connector types in the family are indexed, which means their shape is altered from the standard somewhat to prevent them from mating with standard connectors. The indexing is usually a different shape or position of the hook, but can also be an additional tab. The members of the family are typically identified using the format [number]P[number]C, e.g. 6P2C, which means 6 positions, 2 conductors. Alternate formats [number]x[number] (e.g. 62) or [number]/[number (e.g. 6/2) are also used. Modular connectors have gender. The male connector is called a plug, while the female connector is called a jack or sometimes a socket. The application of jack versus plug is generally based on physical installation only. Jacks go in walls and panels, while plugs go on wires. Modular connectors also go by the names modular phone jack/plug, RJ connector, and Western jack/plug. The 8P8C modular connector type is often called RJ45, Modular connectors lock together. A spring-loaded tab called a hook on the plug snaps into a jack so that the plug cannot be pulled out. To remove the plug, the hook has to be pressed. The most common way to install a jack in a wall or panel is with the hook side down. This usually makes it easier to operate the hook when removing the plug, because the person grabs the plug with thumb on top and presses the hook with the index finger. A disadvantage of modular connectors is that the fragile hook on a plug easily snags and often breaks while trying to pull a c ord through other cords or other obstructions. Some higher quality cables have a flexible sleeve called a boot over the plug, or a special hook design, to prevent this. Boots are seen mainly on 8P8C data cables.(www.whatis.com) CHAPTER THREE DESIGN METHODOLOGY 3.0 OVERVIEW This chapter emphasizes on the information or content presented, the functions that will be performed and the behaviour that each system component is expected to exhibit. The design focuses on how the system looks like, the layout and technical structure of the system. A breakdown of this system circuits will further ascertain the functionality of the system. The figure below is a block diagram that describes the whole communication system. The block diagram in figure 3.0 is comprised: * THE CONTROL UNIT * TONE GENERATION * DECODING AND SWITCHING 3.1 THE CONTROL CIRCUIT This is where all control functions of the system are being carried out. The main device that performs this role is the microcontroller which is the heart of the system. The frequency used to generate the tones is from the microcontroller, It is used to monitor the hook comparator to know when it is off-hook (the condition that exists when a telephone is in use) or on-hook (the condition that exists when a telephone is not in use) .When a number is dialed the microcontroller helps to check the EPROM (Erasable Programmable Read Only Memory) if the number dialed is valid before it allows a call to be successful. A microcontroller is a computer-on-a-chip used to control interfaces needed for a simple application. A microcontroller is a single integrated circuit, commonly with the following features: * bit processors to sophisticated 32- or 64-bit processors * serial ports * signal conversion circuits. * RAM for data storage * program storage The 8051 used in this project is an 8-bit microprocessor originally designed in the 1980s by Intel that has gained great popularity since its introduction. Its standard form includes several standard on-chip peripherals, including timers, counters, plus 4kbytes of on-chip program memory and 128 bytes of data memory, making single-chip implementations possible. The 8051 memory architecture includes 128 bytes of data memory that are accessible directly by its instructions. A 32-byte segment of this 128 byte memory block is bit addressable by a subset of the 8051 instructions, namely the bit-instructions. External memory of up to 64 Kbytes is accessible by a special instruction. Up to 4 Kbytes of program instructions can be stored in the internal memory of the 8051, or the 8051 can be configured to use up to 64 Kbytes of external program memory .The majority of the 8051s instructions are executed within 12 clock cycles. The package outline of 8051 microcontroller is shown in fig 3.1 (William, 1998) 3.1.1 EPROM (Erasable Programmable Read Only Memory) The function of the EPROM is to store the program that was used .The numbers assigned to each telephone are being programmed into it. It is a type of computer memory chip that retains its data when its power supply is switched off. In other words, it is non-volatile. It is an array of floating-gate transistors individually programmed by an electronic device that supplies higher voltages than those normally used in electronic circuits. Once programmed, the EPROM can be erased only by exposing it to strong ultraviolet light. It is a ROM-type chip that can hold data from 10-20 years. It is different from PROM because it can be programmed more than once. The EPROM is configured or reconfigured using an EPROM programmer. The EPROM has 8 data lines (bits AD0 AD7) forming a byte wide data bus. Enabling both ALE (Address latch Enable) and PSEN (Program Store Enable) causes all the bits to appear on the data lines, as such individual bits cannot be enabled. The byte of data appears on these lines as 0s or 1s. The data lines of the EPROM are bi-directional, they are outputs when it is being read and they serve as inputs are programming it. Figure 3.2 shows the package view of EPROM (Erasable Programmable Read Only Memory).(Mano, 2008) A latch is a kind of bistable multivibrator, an electronic circuit which has two stable states and thereby can store one bit of information its output may depend not only on its current input, but also on its previous inputs.TheÃâà Latch also separates the Intel 8051 microcontroller address lines from its data lines. The Intel 8255 Programmable Peripheral Interface chip is a peripheral chip. This chip is used to give the CPU access to programmable parallel I/O. The 8255 chip isÃâà used together with a microcontroller to expand its I/O capabilities. 3.2 TONE GENERATION The tone generation deals with how the tones used for the exchange box are generated. The sine wave is the most familiar AC waveform and is the type of wave used in telecommunication. It derives its name from the fact that the current or voltage varies with the sine of the elapsed time. The sine wave is unique in that it represents energy entirely concentrated at a single frequency. However, the microcontroller only generates a square wave. A square wave is a waveform that is built up from a series of harmonics derived from the fundamental frequency. A true square wave will have 3rd, 5th, 7th, 9th, 11th, 13th and 15th harmonics. The rise and fall is very abrupt, straight up and straight down. For an audio signal, all of these combined odd order harmonics would not be considered to be a pleasant sound. Hence, to generate the required sine wave, the square wave has to be filtered. 3.2.1 LOW-PASS FILTER CIRCUIT The low-pass filter circuit is used to cut-off the harmonics in the square waves in order to convert it to a sine wave which is needed. The term low-pass filter merely refers to the shape of the filters response. A low-pass filter is a filter that passes low-frequency signals but attenuates (reduces the amplitude of) signals with frequencies higher than the cutoff frequency. The actual amount of attenuation for each frequency varies from filter to filter. It is sometimes called a high-cut filter, or treble cut filter when used in audio applications. The concept of a low-pass filter exists in many different forms, including electronic circuits. One simple electric circuit that will serve as a low-pass filter consists of a resistor in series with a load, and a capacitor in parallel with the load as shown in figure 3.4. The capacitor exhibits reactance, and blocks high-frequency signals, causing them to go through the load instead. At higher frequencies the reactance drops, and the capa citor effectively functions as a short circuit. The combination of resistance and capacitance gives you the time constant of the filter t = RC .The break frequency, also called the turnover frequency or cutoff frequency (in hertz), is determined by the time constant. The figure below is a low pass filter circuit.Ãâà Ãâà Ãâà Ãâà (www.answers.com) 3.2.2 BUFFERÃâà The buffer is used to separate the phase of low-pass filter circuit so that it does not affect other operations on the circuit. A buffer amplifier is one that provides electrical impedance transformation from one circuit to another. Typically a buffer amplifier is used to transfer a voltage from a first circuit, having a high output impedance level, to a second circuit with a low input impedance level. The interposed buffer amplifier prevents the second circuit from loading the first circuit unacceptably and interfering with its desired operation. If the voltage is transferred unchanged (the voltage gain is 1), the amplifier is a unity gain buffer; also known as a voltage follower. Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà 3.2.3 PASSIVE COMPONENTS Some Passive components were utilized in the design. Passive components are electronic component that does not increase the power of the electrical signal on which it acts. It may actually end up decreasing the power of the signal it is acting upon. As such, a passive component may draw the energy it uses for its own operation directly from the signal on which it is operating. They are constant components and have resistance (R), capacitance (C) and inductance (L) properties respectively. Resistors: increase the current at the expense of the voltage. A resistors resistance (R) is a measure of the ratio of its potential difference (V) with the current (I): R = V / I The value of resistors are usually expressed in Ohms (?), Capacitors: store electrical energy. A capacitors capacitance (C) is a measure of the amount of charge (Q) stored on each plate for a given potential difference or voltage (V) which appears between the plates. C = Q / V In SI units, a capacitor has a capacitance of one farad when one coulomb of charge is stored due to one volt applied potential difference across the plates. Since the farad is a very large unit, values of capacitors are usually expressed in microfarads (Ãâà µF), nanofarads (nF) or picofarad (pF) Their schematic diagrams and symbols are shown in figure 3.5 below. 3.2.4Ãâà TRANSFORMER A transformer is being used in the circuit used to generate a ring back tone because the voltage required to generate it is 90v 120v and the voltage in the circuit is 5v 12v. So the transformer was used to step up the voltage. A transformer is a device that transfers circuit to another through wires. A changing current in the first circuit (the primary) creates a changing magnetic field; in turn, this magnetic field induces a changing voltage in the second circuit (the secondary). By adding a load to the secondary circuit, one can make current flow in the transformer, thus transferring energy from one circuit to the other. The secondary induced voltage VS is scaled from the primary VP by a factor ideally equal to the ratio of the number of turns of wire in their respective windings.Ãâà Ãâà Ãâà Ãâà (James, 2004)Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Ãâà Four different tones can be obtained from the circuit of figure 3.6 The square waves from the microcontroller are being passed to a low pass filter circuit and are converted to sine waves. The sign waves are then buffered. A buffer is used to separate the phase of low-pass filter circuit so that it does not affect other operations on the circuit. Two of the frequencies are then mixed to generate a tone. Dial tone: it is a telephony signal used to indicate that the telephone exchange is working and ready to accept a call. The tone stops when the first numeral is dialed, or if there is no response after going off-hook. The tone is generated by adding two sine waves of 350Hz and 440Hz Ring back tone: this is a tone that is heard when your call is successful. The tone is generated by adding two sine waves of 440Hz and 480Hz. Busy tone: is a telephony signal used to indicate that the called telephone is being used at the moment, so it cannot accept a call. The tone is generated by adding two sine waves of 480Hz and 620Hz. Ring tone: is generated when a call goes through to the other partys phone. The tone is composed of a sine wave of 20Hz. The voltage required is 90V 120V, thus necessitating the use of step-up transformer. 3.3 DECODING AND SWITCHING This is where the decoding of the tones and the switching of the phone lines are carried out. The switching is performed by use of a relay is used in the phone circuit because of the voltage of the ring back tone which uses 90V 120V while the system uses 5V 12V. The relay is used to switch between the ring back tone and the normal phone circuit. Therefore each time a call is made and it gives a ring back tone the relay switches to ring back and when the call is picked it goes back to the normal circuit.Ãâà The relay is an electromechanical switch operated by a flow of electricity in one circuit and controlling the flow of electricity in another circuit. The relay consists basically of an electromagnet with a soft iron bar, called an armature, held close to it. A movable contact is connected to the armature in such a way that the contact is held in its normal position by a spring. When the electromagnet is energized, it exerts a force on the armature that overcomes the pull of the spring and moves the contact so as to either complete or break a circuit. When the electromagnet is de-energized, the contact returns to its original position. Variations on this mechanism are possible: some relays have multiple contacts; some are encapsulated; some have built-in circuits that delay contact closure after actuation; some, as in early telephone circuits, advance through a series of positions step by step as they are energized and de-energized. They are used in a wide variety of applications throughout industry, such as in telephone exchanges, digital computers. 3.3.1 COMPARATOR The comparator is used to detect when the phone is off hook or on hook. The microcontroller is being used to monitor the comparator, once it is off-hook current flows through and it detects it. In electronics a comparator is a device which compares two voltages or currents and switches its output to indicate which is larger. A dedicated voltage comparator will also contain additional feature such as an accurate, internal voltage reference.. In theory the reference and input voltages can be anywhere between zero and the supply voltage but there are practical limitations on the actual range depending on the particular deviceÃâà used(www.wikipedia.com) 3.3.2 DTMF (DUAL-TONE MULTI FREQUENCY) DTMF GENERATOR AND DECODER (MT8870): DTMF (Dual-tone Multi Frequency) is a tone composed of two sine waves of given frequencies. Individual frequencies are chosen so that it is quite easy to design frequency filters, and so that they can easily pass through telephone lines (where the maximum guaranteed bandwidth extends from about 300 Hz to 3.5 kHz). The dial tone heard when the phone set is picked up is called Dual Tone Multi-Frequency (DTMF). The name was given because the tone that we heard over the phone is actually made up of two distinct frequency tones, hence the name dual tone. The DTMF tone is a form of one way communication between the dialer and the telephone exchange. A complete communication consists of the tone generator and the tone decoder. In this project MT8870 was used as the main component to decode the input dial tone to 4 digital output. The MT8870 is a complete DTMF receiver integrating both the bandsplit filter and digital decoder functions. The filter sectio n uses switched capacitor techniques for high and low group filters; the decoder uses digital counting techniques to detect and decode all 16 DTMF tone-pairs into a 4-bit code. The tones are generated from phones based on the keys pressed. This table resembles a matrix keyboard. The X and Y coordinates of each code give the two frequencies that the code is composed of. Notice that there are 16 codes; however, common DTMF dialers use only 12 of them. The A through D are system codes. Most end users wont need any of those (are used by some PBX systems for special functions).Ãâà Ãâà It uses electronics and computer to assist in the phone line connection. Basically on the caller side, it is a dial tone generator. When a key is being pressed on the matrix keypad, it generate a unique tone consisting of two audible tone frequency. For example, if the key 1 is being press on the phone, the tone you hear is actually consist of a 697hz 1209hz sine signal. Pressing key 9 will generate the tone form by 852hz 1477hz. The frequency use in the dial tone system is of audible range suitable for transmission over the telephone cable. On the telephone exchange s ide, it has a decoder circuit to decode the tone to digital code. For example, the tone of 941hz + 1336hz will be decoded as binary 1010 as the output. This digital output will be read in by a computer, which will then act as a operator to connect the callers telephone line to the designated phone line. The telephone exchange will generate a high voltage signal to the receiving telephone, so as to ring the telephone bell, to notify the receiving user that there is an incoming call. (Stephen, 1997). 3.3.3Ãâà Ãâà 74393 DUAL 4-BIT (0-15) RIPPLE COUNTER We are using this ripple counter to clock the microcontroller also it is used for the DTMF (Dual Tone Multi Frequency). It used as a replica counter for the DTMF decoder in order to double check the binary bits that have been decoded by the DTMF. The 74393 contains two separate 4-bit (0 to 15) counters, one on each side of the chip, they are ripple counters. The count advances as the clock input becomes low (on the falling-edge), this is indicated by the bar over the clock label. This is the usual clock behavior of ripple counters and it means a counter output can directly drive the clock input of the next counter in a chain. For normal operation the reset input should be low, making it high resets the counter to zero (0000, QA-QD low). The figure below is a 74393 clock. 3.3.4Ãâà Ãâà Ãâà Ãâà 8 1 LINE ANALOG SWITCH A multiplexer selects one of several input signals and passes it on to the output. It is a circuit that accepts several inputs and selects one of them at any given time to pass on to the output. The routing of the desired data input to the output is controlled by select inputs often referred to as Address inputs). The analog switch is used to switch between the four phone lines and also the dial tone, busy tone, ring back tone.` (Tocci, 2004) CHAPTER FOUR IMPLEMENTATION AND TESTING 4.0 INTRODUCTION The physical realization of this project is very important, because the designer will see the result of his work. The working ability of this project was constructed to meet the desired specifications, and that is in a nutshell, a system that is capable of controlling communication between four telephone lines. This switching system is a four line private exchange box. In this chapter, the workability and efficiency of the private exchange box system, after its various subsystems have been combined together and examined. 4.1 IMPLEMENTATION AND TESTING To test this project, at least two (2) touch tone telephone lines will be needed. The first phone A isÃâà connected to the private exchange box and the second phone B also to be connected toÃâà the exchange box. When the phone A is picked up, the microcontroller detects that the phone has been picked which will then make the hook comparator know that it is off hook. It then sends a control signal to the The 8-1 line analog switch and it switches to dial tone. When phone A recieves a dial tone, it means it is ready to make a call. When phone A makes a call by dialing the number assigned to phone B, the DTMF(Dual tone multi-frequency) Decoder decodesÃâà the number into four binary bitsÃâà one by one and temporarily stores them in the RAM (random access memory) of the microcontroller till it matches with one of the numbers stored in the EPROM, the microcontroller checks the hook comparator of phone B if itÃâà off-hook or on-hook. If phone B is on-hook it sends a control signal to the 8-1 line analog switch via the processor to switch to ring backÃâà tone therefore the relay has to switch to the ring generator and disconnect from the normal circuit because the ring genera tor uses 90V while the normal circuit uses 5V- 12V. Phone B will then ring and when the phone is picked you are able to communicate with each other . If the microcontroller detects that the phone is off-hook, it sends a control signal to the 8-1 line analog switch and it switches to busy tone. That means the phone B is in use so you cannot talk to that person at that time you have to call back later. 4.2Ãâà OBSERVATIONS The project is working as expected. Calls can be made from any of the phones and the ring tone, busy tone and dial tone is heard. Calls can be made simultaneously and you can hear the voiceÃâà of the person talking clearly. There is no limit to the time at which youÃâà can talk. CHAPTER FIVE RECOMMENDATION AND CONCLUSION 5.0 INTRODUCTIONThis chapter gives a summary of all the chapters in this project, a conclusion and also recommends where the system can be used. 5.1 SUMMARY Chapter one talks about the introduction of the project and its layout. In Chapter two we talked about the history of the project, the system components, reviewed other works that have been carried out relating to our project, how telephones work. The Third chapter analyzes the components that make up the system and how they relate to each other in order to make the system function. Chapter four explains how the system works during testing and how it is expected to function.Ãâà Ãâà 5.2 RECOMMENDATION The execution of this project has left possibilities for improvement which could not be carried out during the design and implementation because of the limited time and resources. The possible improvement on this project is that the amount of phones used can be increased and you can have one of the phone lines connected to an external line for trunk calls.This project is recommended for use in offices, at home, hospitals or hotels For full implementation in a bigger area you can increase the number of telephone lines in the system so that more people can have access to each other. 5.3 CONCLUSION The beauty of this project is the fact that a means of communication that is cheap, efficient, secure and technology driven has been designed. The Four Line Telephone Exchange Box is a device that enhances the internal communication within an office or home. The idea of Communication is reliability, security, efficiency, connectivity and cost. This Project has put all this into consideration, and has come out with a very efficient way of communicating in perhaps an Organization, offices and even for our Case Study Babcock University. Bibliography Bigelow, Stephen (1997). Understanding Telephone Electronics. New York, Newness Calvert, J. B (2003).Basic Telephones and Switchboard. London, Pitman. Harlow, James (2004). Electric Power Transformer Engineering. New Jersey. CRC Press. Brooks, John (1995). The First Hundred Years of Telephone. New York: Harper and Row. Huurdeman, Anton A. (2003). The Worldwide History of Telecommunications, IEEE Press and J. Wiley Sons. New York. M. Morris Mano and Charles R. Kime (2008). Logic and Computer Design Fundamentals, Prentice Hall, Inc. Milton Mueller (1989). Technology and Culture, Vol. 30.Ãâà Virginia, Pitman. Myer, Ralph O (1995). Old Time Telephones: Technology, Restoration and Repair. New York, Tab Books. Noll A. Michael (1999). Introduction to Telephones and Telephone Systems. Norwood, Mass. Artech House. Payne, William (1998). Embedded Controller Forth for the 8051 Family, London, Macmillan Press Ronald J. Tocci, Neal S.Widner Gregory L. Moss (2004). Digital systems principles and applications, pp 525-531 .New Jersey, Prentice Hall. Steve Roberts (2006). Telephone Installation Handbook . Exeter, Pergammon. www.howstuffworks.com www.privateline.com www.whatis.comwww.answers.com www.wikipedia.com
Wednesday, May 6, 2020
Euthanasia Should Be A Legal Option Essay - 3416 Words
Euthanasia is a controversial subject, not only because there are many different moral dilemmas associated with it, but also in what constitutes its definition. At the extreme ends of disagreement, advocates say euthanasia, also known as physician aid in dying, is a good or merciful death. Opponents of euthanasia say its a fancy word for murder. There are reasons that would make a person lean toward the side of euthanasia, and there are also reasons that would turn someone away from euthanasia. The arguments against euthanasia include the churchs view on the topic of suicide. The arguments in favor of euthanasia include the patients wish to have dignity. However, regardless of the patients wishes, suicide is against theâ⬠¦show more contentâ⬠¦First I will talk about physician assisted suicide. ? Physician assisted suicide is the provision by a doctor, consciously and legally, to a patient who has competently requested it, the means for that patient to end his or her own life? (McCuen 12). I also found a definition on the World Wide Web that stated, ?In assisted suicide, a non-suicidal person knowingly and intentionally provides the means or acts in some way to help a suicidal person kill him or her.? I personally find the second definition a little bit easier to understand. An example of an assisted suicide is if a doctor writes a prescription for a drug that he or she knows will kill the patient. Physician aid in dying (euthanasia) is a little different from assisted suicide. ?Physician aid in dying is assisted by a qualified medical practitioner in implementing a patients considered wish to end his or her own life usually by means of lethal injection? (McCuen 13). The stronger and more widely held opinion is against Euthanasia primarily because society feels that it is Gods task to determine when one of his creations time has come, and we as human beings are in no position to behave as God and end someones life. The church holds very strong views against euthanasia. They feel that suicide is a sin because murder is a sin. Murder is a sin, not only because it is contrary to justice but, also because it is opposed toShow MoreRelatedEuthanasia Or Physician Assisted Suicide961 Words à |à 4 PagesEuthanasia or physician assisted suicide, is the painless killing of a patient, suffering from a painful or incurable disease, like cancer, or alzheimer s, the practice is illegal in most countries, including the United States, although in the United States, it is a state decision, the only state in the United States that it is legal in is Oregon. Oregon passed the Death with Dignity Act in 1994, making euthanasia legal for chronically ill patients, t he only caveat is that the doctor is allowedRead MoreEuthanasia And Assisted Suicide Should Be Legalized Essay1221 Words à |à 5 Pages The Oxford English Dictionary states that euthanasia is a gentle and easy death (Oxford English Dictionary). According to the Oxford English Dictionary, active euthanasia is the ending of a terminally ill person s life by direct intervention, such as administering a lethal dose of painkilling drug (Oxford English Dictionary). While passive euthanasia according to the Oxford English Dictionary is the withholding or withdrawal of life-sustaining medical treatment in the knowledge that the personRead MoreShould Euthanasia Be Legalized?1272 Words à |à 6 Pagesthe natural body is able to heal itself and grow. Not only is it human nature to survive and prosper, it is also instinct to be frightened of death and suffering. Euthanasia has been a topic of debate ever since the Roman and Greek physicians have started to poison terminally ill patients with their consent. Todayââ¬â¢s definition of euthanasia is ââ¬Å"the act or practice of killing or permitting the death of hopelessly sick or injured individuals (as persons or domestic animals) in a relatively painless wayRead MoreThe Debate Over Euthanasia And Physician Assisted Suicide Essay1441 Words à |à 6 Pages Legalization of Euthanasia in the United States The debate over Euthanasia and Physician Assisted Suicide is becoming progressively complicated as doctors develop a better understanding of its purpose and usefulness. Euthanasia, a Greek term meaning ââ¬Å"good deathâ⬠and it can portray as a killing of a patient who chooses to take this course of action by applying, administrating, and enduring a procedure to terminate their life (Euthanasia Debate). Prescribed when a patient is in intense pain or sufferingRead MoreEuthanasia Essay : Euthanasia And Euthanasia Essay1223 Words à |à 5 Pages Euthanasia James Dudley Euthanasia continues to be an ongoing issue in modern society. Over the course of history, there has been a multitude of debates that have tried to justify assisted suicide, or euthanasia. Gallupââ¬â¢s study in 2013 openly shows this statistic by showing that over 75 percent of Americans trust that euthanasia should be acceptable. However, what Americans donââ¬â¢t comprehend is that making any form of euthanasia legal infringes upon the right to life as stated in the constitutionRead MoreThe Great Debate On Doctor Assisted Suicide Essay1239 Words à |à 5 PagesDoctor Assisted Suicide Euthanasia, in todayââ¬â¢s world, is a word with opposing meanings. Originally, it meant ââ¬Å"a good deathâ⬠(Leming Dickinson, 2016). Since the legalization of euthanasia around the world in the early 1990ââ¬â¢s, the meaning has changed. Several pro-euthanasia sites would call it a humane and peaceful way to end the dying process, by either stopping the course of treatment or the use of lethal doses of medications (Leming Dickinson, 2016). Con-euthanasia activists are most concernedRead MoreDeath with Dignity (Euthanasia) Essay1515 Words à |à 7 Pagesmany other questions are asked when the controversial topic of euthanasia is discussed. Certain groups and different politicians disapprove of the legalization of euthanasia, arguing that it is immoral and unethical. Doctors use modern medicine and expanding technology to ââ¬Å"extendâ⬠oneââ¬â¢s life. However, court mandates and/or politicians should not decide our rights. Especially when it involves our own bodies. When we feel as though we should end the pain and suffering from a terminal illness, then I believeRead MoreThe Ups And Downs Of Euthanasia1288 Words à |à 6 PagesMiââ¬â¢esha Straughn Dr. Willis 12 October 2017 ENG 101/102 Mini Term The Ups and Downs of Euthanasia Losing a loved one is an experience that no one wants to go through. Moms, dads, aunts, uncles, and the like are all an integral part of life. However, what if one of these loved ones were terminally ill and losing strength day by day? Would one want to watch them suffer, clinging on to the last bit of life that they have, or would he want to help end the suffering in a peaceful manner? These are someRead MoreEssay on Euthanasia: We All Have the Right to Die1306 Words à |à 6 Pages Physician-Assisted Suicide, or Euthanasia, is a serious issue, and it affects people throughout all walks of life. From teenagers with angst, to older adults feeling hopeless in their life, to the elderly suffering from terminal illnesses, suicide pervades throughout their thought processes as an alternative to their emotionally and physically pervasive situations. Euthanasia, or physician-assisted suicide, has a history dating back to the seventeenth century. Only recently has it become as controversia lRead More Argumentative Paper: Legalizing Euthanasia1728 Words à |à 7 Pagesdeath is a desired alternative to living in agony. Euthanasia has been a topic of debate since antiquity, and both sides stand firm on their beliefs. The right to choose death is illegal in most countries. I believe in peopleââ¬â¢s freedom to do what they please with their own bodies. The basic right of liberty is what America was founded on. Euthanasia should be a legal option. Itââ¬â¢s important to start by understanding the different types of euthanasia. Allowing someone to die is, ââ¬Å"Forgoing or withdrawing
Tuesday, May 5, 2020
Financial Statements Of Debt and Equity â⬠MyAssignmenthelp.com
Question: Discuss about the Financial Statements Of Debt and Equity. Answer: Introduction: This report has been prepared over the financial statements of a company to analyze and investigate the debt and equity position of the company. In this report, capital structure of a company has been analyzed and further the pros and cons of the capital structure of the company has been described on the basis of their debt and equity position. Further, the accounting concept has been analyzed and according to the position of the company, matching concept has been analyzed and it has been found that how this concept is helping the company to accumulate and manage the materiality concept. More, the advantages and the disadvantages of the matching principle have been investigated in the concern of the company to manage and administer the position and the performance of the company. Capital structure of the company: Capital structure of the company has been analyzed trough investing over the performance and the position of the organization. Capital structure is the point where the debt and equity of an organization are evaluated and the relations of both the sources are identified. It is the process which depicts the user about the ideal ratio of the debt and equity. According to the given case, the debt of the company is Euro 28024 in 2014 and Euro 28576 in 2013. Further, the equity of the company is Euro 55959 and Euro 53659 in 2014 and 2013 respectively. Through these calculations, it has been around that the comapny has raised its funds 33% though the debt and 67% through the equity. According to it, it is required for the company to manage and identify the position and maintain the funds of the company through the market position (Kaplan and Atkinson, 2015). Capital structure 2014 2013 Weight Total debt 28024 28576 0.33 Total Equity 55959 53659 0.67 83983 The above given table depict about the debt position and equity position of the company. The debt equity ratio of the company is 1:2 which an ideal ratio is. This ratio depict that the company has just double amount of total debts that means it is quite easy for the company to manage the risk factor as whenever the debt holder would ask for the money, comapny could repay them through the equity and it is also cost saving ratio (Lumby and Jones, 2007). Due to the fact that no matter what position company is facing, it becomes mandatory for the company to pay the fixed interest to the debt holders whereas in equity funds, comapny is only required to pay the dividends to the equity holders when comapny has made some profits. Through this analysis, it has been found that the current position of the debt and equity of the company is perfect (Moles, Parrino and Kidwekk, 2011). Comapny is not required to pay any extra cost for the funds as the same time, the risk and return factor of the company has also been managed. The current debt and equity position is an ideal position for the industry which would help the organization at every level of the decision making, cost reducing, profit enhancing etc. Advantages and disadvantages: Further, a literature review study has been done over the advantages and disadvantages of capital structure of the company in context of debt and equity. Through this report, it has been found that the current position of the debt and equity of the company is perfect as according to the study of Ward (2012), at this level company is required to pay very less interest to the debt holders. Further, the current capital structure makes it more obvious for the company to enhance and diversify the activities and operations into various new markets with less associated risk. According to the study of Weaver, Weston and Weaver, (2001), it has been analyzed that the debt of an organization must be lower with the equity of the company so that the associated risk of the organization could be lesser as well as it also reduce the level of the cost consumption of the company. The current capital structure makes the company more independent as the equity amount is the amount of the owners which is not required to pay by the comapny again and thus the loan position of the company is very lower (Zimmerman and Yahya-Zadeh, 2011). Further, it has also been studied that the current position of the equity is bit higher and thus the ownership of the comapny has been diluted and according to the Crosson and Needles, (2013), this state makes it difficult for the organization to make a better and quick decision about the betterment of the organization. According to the Crowther, (2007), the current position of the debt is lower but still the company has to repay the entire amount back to the debt holders along with the interest and it would enhance the cost of the company. More, it has been found that the company is required to pay some % of the total profit of the equity holders by the name of the dividend. It becomes a pressure over the organization to take a decision about the retained earnings and the dividend. According to the study of the Daft and Samson, (2014), if the business takes off than the organization is required to share a part of the total earnings with the equity holders. Further, Davis and Davis, (2011) has depicted into his study that with the time, the expectations of the equity holder enhances and thus it becomes a pressure over the business to pay more dividends to the equity holders to retain them and attract more investors towards the business. Thus through this study, it has been found that the debt and equity management is a crucial and complicated task for an organization as at this stage, it is contradictory for the managers and the business to identify the best level of the debt and equity and set them in the business to make more profits and reduce the level of the risk in the business. Matching principle: Through the study over the financial statement of this company, it has been found that this company uses the accrual method and rather than waiting for the cash collection of a transaction, it records the transaction when it has taken place. According to the given case, it has been found that there are various accounts receivable as well as accounts payable which have taken place but still the cash payment has not been done for that. Through the analysis, it has been found that this company uses the matching concept to manage and record the transaction into the books of the company. Matching concept express that the accounting and recording of the financial information must not been done according to the cash basis rather than it must be done according to the accrual basis to manage the position of the company and to reach over a good conclusion (Moles, Parrino and Kidwekk, 2011). According to the study of the Davis and Davis (2011), matching principle is the best principle to record the financial transaction into the books of an organization. Crosson and Needles, (2013) depict into his study that the matching principle makes it easy for the organization, managers as well as the users of the accounting report to analyze the position of the company. Regardless, in cash basis accounting recording, it becomes though for the organization to evaluate the position of the company. Through the study over the financial reports in the given case, it has been found that the entire transaction has been recorded into the income statement by the company to manage and evaluate the better position of the company and further, for making it clear about the transaction, the amount which has not been received into the cash or which has not been paid by the company has been shown into the balance sheet of the company. According to the study of the Horngren, (2009), the accounting concept which has been used by the company could be evaluated and analyzed through the financial reports of the company. Such as, in the given reports, the total revenues has been given Euro 74,686 and at the same time, it has been mentioned into the balance sheet of the company that Euro 21,558 has still not been received by the company and it would most probably received by the company in the next month. The study of Ward (2012) depict that the matching accounting principle make it more easy for the comapny to achieve the targets as the real position of the company could easily be achieved and a better result could be got. Further, Damodaran (2011) depict that for managing the position and the extra amount which has not been received but which has been shown into the books could be written off through the books by making the adjusting entries. Advantages and disadvantages: Further, a literature review study has been done over the advantages and disadvantages of matching accounting principle of the company in context of accrual methods. Through this report, it has been found that currently, this company is using the matching accounting principle to record the financial information of the business and maintain the position and performance of the company. Horngren (2009) depict that matching concept is based over the concept that recording must be done of every transaction at the time they take place and through the given case, this company uses the accrual method and rather than waiting for the cash collection of a transaction, it records the transaction when it has taken place. According to the study of the Davies and Crawford, (2011), matching principle is the best principle to record the financial transaction into the books of an organization. Garrison, Noreen, Brewer and McGowan, (2010) depict into his study that the matching principle makes it easy for the organization, managers as well as the users of the accounting report to analyze the position of the company. Regardless, in cash basis accounting recording, it becomes though for the organization to evaluate the position of the company (Hoque, 2002). According to the study of Bromwich and Bhimani, (2005), it has been analyzed that the matching concept works on the point that the correlation must be there among all the transaction and all the transaction must be matched. This becomes the matching concept more reliable and further, this study depict that the users could evaluate the entire given information in their own way and make a better decision about the investment into the company (Damodaran, 2011). Further, through the study of the various analyst, it has been found that there are few drawbacks of the matching concept which makes this principle bit doubtful and due to which, some financial managers do not like to choose this principle while making the financial reports (Needles, Powers and Crosson, 2013). According to Bierman, (2010), inflation rate makes an impact over the prices and thus a distortion sneaks into the uses of the matching principle. Deegan, (2013) depict that matching concept depict that entire transactions must be recorded whether the cash has been collected or not and for matching theses values, adjusting entries must be done but after a periods of time, the worth of the amount altered and thus it makes an impact over the performance and the position of the company. Thus through this study, it has been found that the matching principle is an beneficial principle which helps the manager of the organization to maintain all the activities into the accounting books as well as it also helps the company and the stakeholders of the company to evaluate the right position of the company. This concept also evaluates the right position of the profit. Conclusion: To conclude, debt and equity management is a crucial and complicated task for an organization as at this stage, it is contradictory for the managers and the business to identify the best level of the debt and equity and set them in the business to make more profits and reduce the level of the risk in the business. As well as, matching principle helps the manager of an organization to maintain entire operations into the books so that it could help the stakeholder of the company to evaluate the right position of the company. References: Bierman, H., 2010.An introduction to accounting and managerial finance: a merger of equals. World Scientific. Bromwich, M. and Bhimani, A., 2005.Management accounting: Pathways to progress. Cima publishing. Crosson, S. V. and Needles, B. E., 2013, Managerial Accounting, 10thedn.,Cengage Learning, USA. Crowther, D., 2007, Managing Finance, Routledge, Burlington. Daft, R. L.and Samson, D., 2014, Fundamentals of management: Asia Pacific edition PDF, 5thedn.,Cengage Learning, Australia. Damodaran, A, 2011, Applied corporate finance,3rd edition, John Wiley and sons, USA Davies, T. and Crawford, I., 2011. Business accounting and finance. Pearson. Davis, C. E.and Davis, E., 2011, Managerial accounting, John Wiley Sons, USA. Deegan, C., 2013.Financial accounting theory. McGraw-Hill Education Australia. Garrison, R.H., Noreen, E.W., Brewer, P.C. and McGowan, A., 2010. Managerial accounting. Issues in Accounting Education, 25(4), pp.792-793. Hansen, D., Mowen, M. and Guan, L., 2007.Cost management: accounting and control. Cengage Learning. Hoque, Z., 2002.Strategic management accounting. Spiro Press. Horngren, C.T., 2009.Cost accounting: A managerial emphasis, 13/e. Pearson Education India. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Lumby,S and Jones,C,.2007, Corporate finance theory and practice, 7th edition, Thomson, London Moles, P. Parrino, R and Kidwekk, D,.2011, Corporate finance, European edition, John Wiley andsons, United Kingdom Needles, B., Powers, M. and Crosson, S., 2013.Financial and managerial accounting. Nelson Education. Ward, K., 2012.Strategic management accounting. Routledge. Weaver, S.C., Weston, J.F. and Weaver, S., 2001.Finance and accounting for nonfinancial managers. New York: McGraw-Hill. Zimmerman, J.L. and Yahya-Zadeh, M., 2011. Accounting for decision making and control.Issues in Accounting Education,26(1), pp.258-259
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