Current Technology on Winding Linear Generators Essay -- Physics Elect

Current Technology on Winding Linear Generators Abstract This paper is an overview of the materials and winding technology that is currently used on today’s linear generators. It contains information on the types of wire used as well as the epoxy used to hold the coil windings in place. Furthermore, it contains information on the possible orientations that the coils can have with respect to the permanent magnets. Introduction Linear generators/motors have been around since the early 1900’s with one of the first written references being in regard to Birkeland’s Cannon, then described as a tubular motor but is more accurately described as a reluctance motor. 1 Today linear generators/motors have more widespread, not to mention less destructive, uses such as magnetically levitated trains, and renewable power generation. The Wire Magnet wire is the preferred type of wire used for the windings of linear generators and most other types of generators. This wire is made out of copper wire and insulated with a thin layer of enamel. The thickness of the insulation is much smaller than that of standard electrical wire. The reason for this is to allow for the wires to be packed in closer together while at the same time restricting the current from jumping between wires. Magnet wire comes in various sizes, like most wires, and also has an associated gauge that allows the engineer to determine its ampacity characteristics. Taihan Electric wire company gave the following definition of magnet wire on its website: â€Å"Magnet wire is wound in a form of coil around the core inside the electrical appliances and plays a role of converting mechanical energy into electric energy and vice versa. Magnet wire is widely used in alm... ... Conclusion The research involved in this paper has greatly enhanced our groups understanding of the technology involved in winding linear generators and will be a useful guide during the construction of our prototype. Works Cited 1. E.R. Laithwaite, Propulsion Without Wheels. Hart Publishing Company, Inc, 1968 2. Taihan, November 24, 2003, http://www.taihan.com/taihan_eng/prod/wire/magn_MAGN_m.asp?curMenu=wire 3. Rare Earth Magnets, November 24, 2003, http://www.rare-earth- magnets.com/magnet_university/magnets_electromagnetism.htm 4. Altana Electrical Insulation, November 24, 2003, http://www.epoxylite.com/motors.htm 5. Van Blarigan, Peter. â€Å"Advanced Internal Combustion Electrical Generator.† Sandia National Laboratories. Livermore, CA. 2001 6. Kunel, Heinrich. German Patent: # DE3024814, 01-28-1982

I am Dina Maqdadi and I am not your traditional student

I am Dina Maqdadi, an eager student with hopes of being accepted in a law school, a mother to a fifteen month old boy and currently undergoing a high risk pregnancy due on the first of January. As of now, I am in one of the most uncomfortable situations a student could be in: The dilemma of being a young mother.I am also in one of the most challenging scenarios a mother could be in: The challenge of being a single parent.Being a single mother is truly a brave task set for me especially because I have many goals in life. I must learn to set aside personal interests. I must learn to be responsible for my welfare and be even more responsible for the welfare of others, my children.I have learned these things. I have learned to look at things positively and I have learned to do everything to make my goals attainable.I am a real estate agent with backgrounds in engineering and real estate. I have been exposed to different people with different stories. I have learned that though I am alrea dy a mother, I should not let my hopes die. Thus, I have made a decision to study law particularly intellectual property law.I am a mother and I should be good at making the right decisions for the good of my children. They serve as my inspiration to fulfill these dreams because by doing such, I am not only securing a bright future for myself but also of my children.As new opportunities decrease due to the high qualifications, it is hard for me, a single parent, to provide the necessities of my children. It is in this light that I request that you consider my admission to your law school to be competent in today’s world. By letting me study in your law school, you open to me a future that I can shape.I am not saying these for you to take pity on me I sat these because it is the truth. By accepting me, you have not only made a difference in my life but also to my children as well. By considering me as a student you will help me and my children make our dreams into realities.Th ank you and Godbless

Raul Castro Biography and Profile

Raà ºl Castro (1931-) is the current President of Cuba and brother of Cuban Revolution leader Fidel Castro. Unlike his brother, Raà ºl is quiet and reserved and spent most of his life in his older brother’s shadow. Nevertheless, Raà ºl played a very important role in the Cuban Revolution as well as in the government of Cuba after the revolution was over. Early Years Raà ºl Modesto Castro Ruz was one of the  several illegitimate children born to sugar farmer Angel Castro and his maid, Lina Ruz Gonzà ¡lez. Young Raà ºl attended the same schools as his older brother but was neither as studious nor gregarious as Fidel. He was just as rebellious, however, and had a history of discipline problems. When Fidel became active in student groups as a leader, Raà ºl quietly joined a student communist group. He would always be as ardent a communist as his brother, if not more so. Raà ºl eventually became a leader himself of these student groups, organizing protests and demonstrations. Personal Life Raà ºl married his girlfriend and fellow revolutionary Vilma Espà ­n not long after the triumph of the revolution. They have four children. She passed away in 2007. Raà ºl leads an austere personal life, although there have been rumors that he may be an alcoholic. He is thought to despise homosexuals and reputedly influenced Fidel to jail them in the early years of their administration. Raà ºl has been consistently dogged by rumors that Angel Castro was not his real father. The most likely candidate, former rural guardsman Felipe Miraval, never denied nor confirmed the possibility. Moncada Like many socialists, Raà ºl was disgusted by the dictatorship of Fulgencio Batista. When Fidel began planning a revolution, Raà ºl was included from the start. The first armed action of the rebels was the July 26, 1953, attack on the federal barracks at Moncada outside of Santiago. Raà ºl, barely 22 years old, was assigned to the team sent to occupy the Palace of Justice. His car got lost on the way there, so they arrived late, but did secure the building. When the operation fell apart, Raà ºl and his companions dropped their weapons, put on civilian clothes, and walked out onto the street. He was eventually arrested. Prison and Exile Raà ºl was convicted of his role in the uprising and sentenced to 13 years in prison. Like his brother and some of the other leaders of the Moncada assault, he was sent to the Isle of Pines prison. There, they formed the 26th of July Movement (named for the date of the Moncada assault) and began plotting how to continue the revolution. In 1955 President Batista, responding to international pressure to release political prisoners, freed the men who had planned and carried out the Moncada assault. Fidel and Raà ºl, fearing for their lives, quickly went into exile in Mexico. Return to Cuba During their time in exile, Raà ºl befriended Ernesto â€Å"Chà ©Ã¢â‚¬  Guevara, an Argentine doctor who was also a committed communist. Raà ºl introduced his new friend to his brother, and the two hit it right off. Raà ºl, by now a veteran of armed actions as well as prison, took an active role in the 26th of July Movement. Raà ºl, Fidel, Chà ©, and new recruit Camilo Cienfuegos were among the 82 people who crowded on board the 12-person yacht Granma in November 1956 along with food and weapons to return to Cuba and start the revolution. In the Sierra Miraculously, the battered Granma carried all 82 passengers the 1,500 miles to Cuba. The rebels were quickly discovered and attacked by the army, however, and less than 20 made it into the Sierra Maestra Mountains. The Castro brothers soon began waging a guerrilla war against Batista, collecting recruits and weapons when they could. In 1958 Raà ºl was promoted to Comandante and given a force of 65 men and sent to the north coast of Oriente Province. While there, he imprisoned about 50 Americans, hoping to use them to keep the United States from intervening on behalf of Batista. The hostages were quickly released. Triumph of the Revolution In the waning days of 1958, Fidel made his move, sending Cienfuegos and Guevara in command of most of the rebel army, against army installations and important cities. When Guevara decisively won the Battle of Santa Clara, Batista realized he could not win and fled the country on January 1, 1959. The rebels, including Raà ºl, rode triumphantly into Havana. Mopping Up After Batista In the immediate aftermath of the revolution, Raà ºl and Chà © were given the task of rooting out supporters of former dictator Batista. Raà ºl, who had already begun setting up an intelligence service, was the perfect man for the job: he was ruthless and totally loyal to his brother. Raà ºl and Chà © oversaw hundreds of trials, many of which resulted in executions. Most of those executed had served as policemen or army officers under Batista. Role in Government and Legacy As Fidel Castro transformed the revolution into government, he came to rely on Raà ºl more and more. In the 50 years after the revolution, Raà ºl served as head of the Communist Party, minister of defense, vice president of the Council of State, and many more important positions. He has generally been most identified with the military: he has been Cuba’s top-ranking military officer since soon after the Revolution. He advised his brother during times of crisis such as the Bay of Pigs Invasion and the Cuban Missile Crisis. As Fidel’s health faded, Raà ºl came to be considered as the logical (and perhaps the only possible) successor. An ailing Castro turned over the reins of power to Raà ºl in July 2006, and in January 2008 Raà ºl was elected president in his own right, Fidel having withdrawn his name from consideration. Many see Raà ºl as being more pragmatic than Fidel, and there was some hope that Raà ºl would loosen the restrictions placed on Cuban citizens. He has done so, although not to the extent that some expected. Cubans can now own cell phones and consumer electronics. Economic reforms were implemented in 2011 to encourage more private initiative, foreign investment, and agrarian reforms. He limited terms for president, and he will step down after his second term as president ends in 2018. Normalization of relations with the United States began in earnest under  Raà ºl, and full diplomatic relations were resumed in 2015. President Obama visited Cuba and met with  Raà ºl in 2016. It will be interesting to see who succeeds Raà ºl as President of Cuba, as the torch gets handed to the next generation. Sources Castaà ±eda, Jorge C. Compaà ±ero: The Life and Death of Che Guevara. New York: Vintage Books, 1997. Coltman, Leycester. The Real Fidel Castro. New Haven and London: Yale University Press, 2003.

Lord Of The Flies By William Golding - 1364 Words

Red tie or blue? Corn Flakes or pancakes for breakfast? Do homework or save it until tomorrow? People make countless decisions throughout the day. These decisions are based on a combination of the practical, intellectual, emotional, and spiritual qualities of each individual. However, the most important decisions that a person makes are driven by emotions such as fear, joy, jealousy, pride, and anger. These emotions play the biggest role in the critical decisions that define a person, and they best represent human nature. In the book, Lord of the Flies, written by William Golding, there are four main characters: Ralph, Piggy, Jack, and Simon. Each character s decisions and actions are primarily driven by the practical, intellectual,†¦show more content†¦Human nature is most like Jack character. Jack’s decisions are determined by his emotions. People tend to be driven by emotions such as fear, joy, greed, and anger when making important decisions. These decisions ar e ultimately what define an individual and, therefore, best represent human nature. The first reason that human nature is best represented by Jack’s character is because people tend to make decisions based on their emotions when they are anonymous or alone. Jack let his true feelings show when his face was painted and when he was hunting in the forest. Once he was disguised or in the privacy of the forest, he acted like a wild animal. The author describes Jack as being a different person when he paints his face. The narrator says, â€Å"[h]e capered toward Bill, and the mask was a thing on its own, behind which Jack hid, liberated from shame and self-consciousness† (Golding 60). This mask acted as a shield protecting Jack from the judgement of others. It made him feel less responsible for his actions, and he disregarded intellect and practicality while choosing his course of action. Instead, he relied on his emotions to make decisions, no matter how bad they were, because the mask took away his sense of responsibility. Many people are like this today. For example, when people robs a bank, they wear masks to make sure no one recognizes them. In some ways, a

The Effects Of Light Pollution On Humans And The World

When someone thinks of pollution, they most likely think of toxins and contamination in bodies of water and in the air. While these familiar types of pollution are large problems, there is a lesser known variety of pollution involving excessive, misdirected, or obtrusive light that is just as large of an issue. This variety of pollution is called light pollution or photo pollution. The effects of light pollution on humans and the world’s various ecosystems are various and need to be realized. Since their initial creation, light bulbs have continuously grown in number and type. Streets are now lined with bright yellow fluorescent, runways are now mapped out with multi-colored bulbs, etc. The utilization of light bulbs has expanded to where most every homes, in civilized countries, now have every room lit with them. The inventions of televisions and electronic signs have only furthered the expansion and utilization of artificial light. â€Å"People like light, they’re a ttracted to it† (Bogard) and artificial light, to most, seems all-good, but is actually a concern to safety, energy conservation, energy cost, health, and effects on wildlife. Glare, sky glow, and light trespass are the three divisions of light pollution which raise these financial, ecological, and health concerns. Light trespass, a component of light pollution, occurs when light spills where it is not wanted, intended or necessary. Light trespass may occur when streetlights or aShow MoreRelatedEducating Ourselves Is A Responsibility1681 Words   |  7 PagesWithout a more educated environment the world couldn’t move forward. The people and their education are the future of our world. There are millions of ways a human being can go out and educate themselves. One of which those ways is by watching a documentary. This is my preferred choice as I went out and self educated myself. A documentary is a movie or a television or radio program that provides a factual record or report. Many of the people in this world, with our new technology, watch televisionRead MoreThe Problem of Light Pollution1613 Words   |  7 Pagesproblem of light pollution? Research question How can new approaches in design reduce the problem of light pollution? Background In most situations, light helps us see. But when it comes to looking at the night sky, light is actually a kind of pollution. Light pollution is the pollution caused by misplaced artificial light. It is a rapidly increasing environmental problem. In the urban landscape that we live in, light pollution can have implications for the visual environment, affects human healthRead MoreMarine Biodiversity : A Global Pattern Essay1461 Words   |  6 PagesMarine biodiversity Definition: Marine biodiversity refers to the species richness and abundance of genes, species and habitats in the world s oceans and seas. And since the world is covered with approximately 70% water the amount of life in the oceans is enormous. According to the definition of the Convention on Biological Diversity, biodiversity is the variability among living organisms from all sources, including inter alia, terrestrial, marine and other aquatic ecosystems and the ecologicalRead MoreEnvironmental Crsis on Earth Essay1102 Words   |  5 PagesThe earth is facing an environmental crisis on a scale unprecedented in human history. This crisis is due to high levels of human pain and, if it continues, the human life on the planet disappears. People often say that the reason that the world is in its current state is because there are too many people or because of modern technology. Global pollution growth has led to increasing pressure on worldwide natural resources including air, water, l and, and raw materials; and modern societies have generatedRead MoreLight Pollution Essay1211 Words   |  5 Pagesand integral parts of the human civilisation as it allows all human activities to expand during the night or to take 30 place in areas where the lighting is inadequate. Its misuse though, causes a phenomenon known as photopollution/ light pollution/ luminous pollution. This phenomenon is caused because artificial light is being reflected from the various components of the atmosphere. The International Dark-Sky Association define light pollution as: Any adverse effect of artificial lighting, includingRead MoreProblems Face by Earth948 Words   |  4 Pagesbrings negative effects to our life . One of the greatest effect that we face now is global warming . Global warming is when the earth heats up (the temperature rises). It happens when greenhouse gases (carbon dioxide, water vapor, nitrous oxide, and methane) trap heat and light from the sun in the earth’s atmosphere, which increases the temperature. This hurts many people, animals, and plants. The greenhouse effect is when the temperature rises because the sun’s heat and light is trappedRead MoreThe Effects Of Air Pollution On The Climate And Civilization Essay1571 Words   |  7 Pagestoxic; imagine if severe weather conditions, such as droughts and heat waves was the everyday norm. If action is not taken to reduce the amount of pollution humanity emits into the air, there will be detrimental effects on the climate and civilization. For instance, air pollution harms the health of people, causing respiratory issues, and air pollution negatively affects the climate, causing global warming. Both issues are also detrimental to the future of humanity on earth. Civilization will be forcedRead More14 billion. That’s how many pounds of garbage are thrown into the ocean every year. 46%. That’s the1200 Words   |  5 Pagesbut before you can REDUCE your impact on the earth, you must first know HOW you’re impacting the Earth. Polluti on is one way to negatively impact the Earth, but what is pollution? Defined literally it is the presence or introduction of a substance that has harmful or poisonous effects. The main types of pollution are air, water, land, noise, and light. Air pollution is a serious problem. It occurs when there are harmful amounts of gases, dust, fumes, or odors in the atmosphere.Read MoreCauses And Effects Of Pollution1578 Words   |  7 PagesSpain English IV 8 December 2014 The Causes and Effects of Pollution There are constant news reports about pollution and how it’s destroying earth and how it helps the greenhouse effect on Earth’s atmosphere. There are many different sources of pollution, even some that may not seem likely to produce so much. There are many causes of pollution in the environment. Some include natural sources of pollution and some are caused by manmade sources of pollution. Whether they are natural sources or manmadeRead MorePollution Essay949 Words   |  4 PagesPollution is the introduction of harmful substances or products into the environment (Pollution, 2017). Ever since we were born there has always been a problem with harmful things on our planet. Humans have tried an enormous amount of ideas trying to help the planet. Adults tell the young kids to always recycle or to help the Earth by planting a tree. Those two ideas are spread around the entire world, but there are certain things going around that are not helping the Earth. They are called pollutants

Adventures Assignment 1 Free Essays

The American University in Cairo School of Business Department of Management MOIS 508 DR. Sami Akabawy Spring 2012 Assignment #1 (Chap. 1,2 3) Hadil Kamel 900-04-0195 Chapter 1: * Why would Carl Williams ask a non-technical manager to assume the CIO position? * For a CIO to be successful, especially at times when IT presents a problem area, he or she has to have more than just solid IT background. We will write a custom essay sample on Adventures Assignment 1 or any similar topic only for you Order Now The CIO needs to have good management skills; they need to be a fixer. Jim Barton has the required management skills, he is considered as a great manager at IVK; he also had a lot of ideas regarding how IT should be run, and he used to critic Davies, the former CIO, on how to do his job. Therefore, he was a good candidate for this position because the company actually needed a good manager not a good technical. * If you were Jim Barton, would you take the job? * Yes, I would take the job. It is definitely a great challenge for someone with no IT background to become the CIO; however, a good manager should be able to run the business without having the deep knowledge of the matter. I would get the required background through research and learning. * What do the IVK Corporation exhibits tell you about the current state of the company? Given this information, what does IVK need from a new management team under CEO Carl Williams? * IVK statements show that the company has grown recently; however, it was not well planned and that is showing in the huge increase in the operating expenses. This growth was not done efficiently which lead to the decrease in net income despite the increase in total service revenue. The new management team should focus on making proper planning as well as new strategies that focus on managing the operations and resources efficiently and effectively in order to decrease the operating expense and increase the net income. Chapter 2: * How do you interpret the kid’s advice, â€Å"You’ve got to know what you don’t know†? * I think what the phrase means is that in order to become a good leader, you have to know your capabilities and your deficiencies and to be honest with yourself, especially when embarking on a new job you have to position yourself correctly and to give good impression to your employees. You have to know what is it that you lack and either try to learn about it or search for ways that your team could cover for the capabilities that you lack. The kid mainly meant that you can’t over-estimate yourself and like some managers do assume that you know everything about the matter, but rather admit your lack of knowledge in some areas and work on it. * How do you think Davies got fired? How likely it is that Barton will be fired within the year? * I think Davies didn’t have a strong connection with the CEO and his business peers, which lead to a communication problem between the management team and the IT department. I think he may also lack the business skills and competencies. * I think as a successful manager, Barton will be able to handle his job well. With his good managerial capabilities he will be able to develop good collaboration between the technologists and the management team; as well as enhancing and maintaining relationships with other business leaders. * What kind of questions should Barton be asking of CIOs, analysts, investors, customers and other IT movers and shakers? How should he prioritize and organize these meetings? For the CIOs: His questions should be focusing on the nature of the job, the key roles of CIO and the depth of technical knowledge required. * For the analysts: His questions should be on the IT impact on a company’s development. * For the investors and customers: His questions should be about their views on the service the company provides and how to improve it. * I think he should first meet with the CIOs to be able to understand his role and responsib ilities, then with the analysts, then the investors and customers. Chapter 3: Do you think IT management is different from management of other functions? * Yes I think IT management differs from other functions because in It technology moves fast, and you can’t keep up with the fast growing technology that everyday something new is coming up and you always have to be up to dated. Although IT managers were experts in their fields and knew the details about it, new technology comes along and the technical workers are the one who know the details about it and become experts in it to a level that their managers can’t reach. On the other hand, in other functions, the manager can do the job of anyone in his department as well as any of his employees. * What did Barton learn from his trip to the bookstore and late night of studying? * After his trip to the bookstore and late night of studying, Barton realized he can’t get to know in depth everything; it is too much to grasp. * What depth of IT understanding must a CIO leader have to be effective? * The CIO must have enough IT understanding that would give a general background on the matter to be able to assign who knows and does what in his team. How to cite Adventures Assignment 1, Essay examples

Enterprise Systems on Management Accounting †MyAssignmenthelp.com

Question: Discuss about the Enterprise Systems on Management Accounting. Answer: Introduction: According to the case, the total amount of insurance premium for 24 vehicles will be $9,600. Now as the business follows accrual accounting system and the insurance premium period is January-December for each year, thus as per the companys current financial year, the company has made a prepaid insurance for a period of 9 months starting from April-December which will be recorded in the balance sheet as prepaid insurance (Fullerton et al., 2014). The usage bills are sent on a quarterly and as the companys financial period are January-December, thus the amount for December will be shown in the financial statement of the company as outstanding bill whereas the bill amount will affect the cash flow statement after the actual payment that is on the last day of February (Renz 2016). As the company has purchased the Asset (Computer Network Server) for $12,000 on 30th June, therefore, the depreciation for the same will be applicable from July to March of the next year i.e. for the period of 9 months. The amount of depreciation which is $1,800 will be shown in the statement of Profit and loss as an expenses. Similarly in the financial statement the value of the asset will get reduced by the amount of depreciation as accumulated depreciation (Otley Emmanuel, 2013). However there will be no effect of depreciation on the cash flow statement but the amount of depreciation will get deducted from cash flow from investing activities. Statement of Comprehensive Income RosiInc Statement of Comprehensive Income Particular Amount Amount Sales $200,000.00 Closing Inventory $56,000.00 Opening Inventory $12,000.00 Change in Inventory $44,000.00 Total Income (A) $244,000.00 Expenses Purchase $178,000.00 Administrative Salary $5,000.00 Office rent and utilities $3,100.00 Commission $2,100.00 Depreciation $2,500.00 Income Tax Expenses $12,000.00 Interest Paid $800.00 Dividend Paid $5,000.00 Total Expenses (B) $208,500.00 Net Profit (A-B) $35,500.00 Interpretation of Financial Statement and Ratio Statement showing Ratio Particulars Formula 2012 2011 Profitability Ratio Net Profit $8,100.00 $7,980.00 Income $34,000.00 $29,000.00 Net Profit Margin ratio Net Profit/Sales X 100 24% 28% Liquidity Ratio Current Assets $7,457.00 $6,000.00 Current Liability $4,300.00 $3,750.00 Current Ratio CA/CL 1.73 1.60 Efficiency ratio Days Sales Outstanding ratio AS provided in Exh 5.16 76 59.8 Leveraging Ratio Degree of Operating leverage AS provided in Exh 5.16 11% 9.90% Share Holder Return Return on capital Employed AS provided in Exh 5.16 53.80% 65.70% The Net profit margin ratio indicates the profitability of the company. Increase in the net profit margin ratio signifies that the company is performing well by efficiently utilising its resources and assets. However, in the current scenario, it can be observed from the study of financial ratio analysis that the net profit margin for the year 2011 was 28% that declined to 24% in 2012 (Vakalfotis et al., 2013). This was because the amount of expense was proportionately more than the amount of profit. In 2012 the amount of increase in net profit was only 1.5% and the revenue or income of the company increased by 17% only. Whereas it was found that the expenses for the year has increased significantly by 23%. Thus due to such substantial increase in the amount of expenses for the company the net profit margin ratio has declined by 4% despite of an increase in the figure of net profit and revenue (Cooper et al., 2017). The current ratio indicates the liquidity position of the company. The better the liquidity ratio the more is the company capable to meet its liability (Ax Greve, 2017). In the current scenario the current ratio has increased from 1.60% in 2011 to 1.73% in 2012 which means that it has increased by 8.125%. This is a good sign for the company and it indicates that the company has sufficient liquidity (Messner et al., 2016). The Efficiency ratio indicated how efficiently the company is able to utilise its assets and liabilities internally to produce income. In the present situation, days sales outstanding ratio has increased. This indicates that the collection of the efficiency department of the company has declined (Tappura et al., 2015). On analysing the degree of operating leverage is concerned, it can be observed that it has increased by 11.11% that is from 9.90% in 2011 to 11% in 2012. These suggest that the companys fixed cost is higher than its variable cost (Shields, 2015). This is not at all considerable for the business and require immediate attention in order to bring down the same. As evident from the above analysis that the Return on Capital Employed has declined by 18.11%. In 2011 ROCE was 65.70% which became 53.80% in 2012. The primary reason is the decline in the net profit of the company the ROCE have also decreased drastically over the period (Figge Hahn, 2013). Interpretation of ratios When it comes to evaluating the performances of the business, ratio analysis plays an essential role in it. With the help of various ratio analysis, the profitability, liquidity, solvency and efficiency of the business can be gauged (Morales Lambert, 2013). In order to measure the performance of the business, it is very important to study the trend of those ratio over a number of years. Through such study it can be understood whether they are improving or declining over the time. For example, in order to measure the liquidity position of the business, the current ratio is used. Similarly quick ratio can be used to evaluate the solvency position. Again using the gross profit ratio, the profitability of the business can be analysed (Alawattage et al., 2017). On analysing the ratio of Ratunga Inc. for the past 4 years it can be observed that the business have shown its strengths in terms of sales, return on investment, profitability, leverage, asset utilization, wealth of the shareholders, etc (Alawattage et al., 2017 ). This can be proved by studying several ratios such as the sales ratio in 2009 was 7% which increased to 10.0% in 2012. This indicates that the sales for the business have increased compared to the previous year as a result of which there were considerable increase in profit for the business as well. As it can be observed from the gross profit ratio, which was 28.0% in 2012 that profit have increased by 9.4% in the year 2012. Also the company was able to provide fair return on its investments (Fourie et al., 2015). The return on investment for the company have also increased from 4.1% in 2009 to 5.0% in 2012. This ensures that the company have utilised its resources in appropriate area in order to earn the desired return. Similarly the company was also able to generate decent revenue by utilizing its asset due to which the Asset turnover ratio have also increased. Most importantly, the price/earnings ratio of the business have increased which signifies that there are higher potential of the company to generate higher revenue and growth in future (Jrvinen 2016). However, the key weakness of the business as it can be studied from the ratio analysis is that the return on capital employed for the business is declining over the years and as a result of which the operating profit is also showing a decent fall (Armitage et al., 2016). In addition to this the interest cover is also showing negative results over the years. More importantly from the quick ratio of the business it can be observed that the company is losing its potential to meet the short term obligation as there were significant fall in its quick ratio and it is a substantial threat to the business and requires immediate attention (Klychova et al., 2014). Reference Alawattage, C., Wickramasinghe, D., Uddin, S. (2017). Theorising management accounting practices in Less Developed Countries.The Routledge Companion to Performance Management and Control. Armitage, H. M., Webb, A., Glynn, J. (2016). The Use of Management Accounting Techniques by Small and Medium?Sized Enterprises: A Field Study of Canadian and Australian Practice.Accounting Perspectives,15(1), 31-69. Ax, C., Greve, J. (2017). Adoption of management accounting innovations: Organizational culture compatibility and perceived outcomes.Management Accounting Research,34, 59-74. Cooper, D. J., Ezzamel, M., Qu, S. Q. (2017). Popularizing a management accounting idea: The case of the balanced scorecard.Contemporary Accounting Research. Figge, F., Hahn, T. (2013). Value drivers of corporate eco-efficiency: Management accounting information for the efficient use of environmental resources.Management Accounting Research,24(4), 387-400. Fourie, M. L., Opperman, L., Scott, D., Kumar, K. (2015).Municipal finance and accounting. Van Schaik Publishers. Fullerton, R. R., Kennedy, F. A., Widener, S. K. (2014). Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices.Journal of Operations Management,32(7), 414-428. Jrvinen, J. T. (2016). Role of management accounting in applying new institutional logics: A comparative case study in the non-profit sector.Accounting, Auditing Accountability Journal,29(5), 861-886. Klychova, G. S., Faskhutdinova, ?. S., Sadrieva, E. R. (2014). Budget efficiency for cost control purposes in management accounting system.Mediterranean journal of social sciences,5(24), 79. Messner, M., Becker, A., Schffer, U., Binder, C. (2016). Struggles for legitimacy and identity: the development of Germanic management accounting research.Research Gate, 1-38. Morales, J., Lambert, C. (2013). Dirty work and the construction of identity. An ethnographic study of management accounting practices.Accounting, Organizations and Society,38(3), 228-244. Otley, D., Emmanuel, K. M. C. (2013).Readings in accounting for management control. Springer. Renz, D. O. (2016).The Jossey-Bass handbook of nonprofit leadership and management. John Wiley Sons. Shields, M. D. (2015). Established management accounting knowledge.Journal of Management Accounting Research,27(1), 123-132. Tappura, S., Sievnen, M., Heikkil, J., Jussila, A., Nenonen, N. (2015). A management accounting perspective on safety.Safety science,71, 151-159. Vakalfotis, N., Ballantine, J., Wall, A. P. (2013). A literature review on the impact of Enterprise Systems on management accounting.