Ip Camera

Basic – analog and digital Branded ones – Bosch, AXIS, Mobotix Biggest Taiwan brand Vivotek Check out AXIS and Mobotix trend in each country. Bosch is following up with AXIS and Mobotix. Bosch website is good in technical. Vivotek is good in hardware. Bosch and Airlive software are good. Analog camera has BNC connector (round connector). Can convert analog to digital? Yes is possible. Cost is 25 USD to 250USD. Can convert to BNC to RJ45 or even to Fibre. Lens affect the viewing angle from 4 MM, 6MM, 8MM, 16MM. Manufacturer is Sharp and Sony. Lens also got differentiate into CMOS and optical lens. Optical lens consume more bandwidth.AXIS has the best CMOS lens and they can make it closer to optical lens. MTBF- Mean time before failures. Our AP is 200,000HRS which is quite safe. Camera also have MTBF timing. Bosch have best datasheet. Digital cameras is using RJ45, LAN cable. Digital have both indoor and outdoor. DVR for analog have BNC connector. 16 holes. 1 hole 1 chann el. DVR is for digital camera. DVR is mostly for soho use up to 16 channels or even 32 channels = 32 digital cameras. 1 camera 1 ip address. DVR – we have 1 setup box and 1 harddisk and few buttons for control. Older form of DVR is onsite recording. 2nd generation is with Lan cables so is going via IP.Can record offsite. PTZ cameras – Pan Tilt Zoom.. which the lens is optical. NVR – network video recording is like a NAS, up to dual CPU power with single GIGBABIT port for connecting high resolution cameras for processing. Can connect up to 254 cameras to 1 NVR (255 ip address for Class C subnet mask). Codec is required for converting the recording for onsite. H. 264 and MPEG file version. For future, people are doing bigger and larger and scalable NVR to increase the number of cameras. Raid is now up to 0 and 1. Next year will be raid 5 and raid 6. inside have 4 CPU inside 4U CPU rack with 2 harddisk with redundant power. Software –Questions to ask. 1) Wha t is the FRAME per second? FPS. Recording for IP camera is 29FPS is good (for wired). Wireless camera is normally 3 to 5 FPS for viewing. Recording is still 29FPS for wireless. 2) Resolutions. 320 x 320, 480 x 320, 640 x 480, 1024 x 768 etc. higher resolution will consume higher bandwidth. For analog is defined as lines. Eg HD TV has 1080 lines. 3)CODEC file type. For night vision is based on lux. 0. 5 LUX is able to see already. 1 LUX – 40W of light bulbs. IP cameras do not take standard POE but it take POE+. AXIS – strong at indoor Mobotix – strong at outdoor Vivotek – Outdoor and indoor Bosch – Outdoor

Bariatric Surgery

Bariatric Surgery Indication: No studies evaluate the commonly used indications for bariatric surgery. Consensus guidelines suggest that the surgical treatment of obesity should be reserved for patients with a body-mass index (BMI) >40 kg/m(2) or with BMI >35 kg/m(2) and 1 or more significant co morbid conditions, when less invasive methods of weight loss have failed and the patient is at high risk for obesity-associated morbidity and mortality (strength of recommendation: C, based on consensus guidelines). Types:There are two basic types of weight loss surgery — restrictive surgeries and malabsorptive/restrictive surgeries. They help with weight loss in different ways. Restrictive surgeries:  work by physically restricting the size of the stomach and slowing down digestion. A normal stomach can hold about 3 pints of food. After surgery, the stomach may at first hold as little as an ounce, although later that could stretch to 2 or 3 ounces. The smaller the stomach, the less you can eat. The less you eat the more weight you lose. Malabsorptive/restrictive surgeries:  are more invasive surgeries that work by changing how you take in food.In addition to restricting the size of the stomach, these surgeries physically remove or bypass parts of your digestive tract, which makes it harder for your body to absorb calories. Purely malabsorptive surgeries — also called intestinal bypasses — are no longer done because of the side effects. Specific Types of Weight Loss Surgery There are many different surgical procedures for weight loss, and each has several variations. Adjustable Gastric Banding Gastric banding is among the least invasive weight loss treatments.This surgery uses an inflatable band to squeeze the stomach into two sections: a smaller upper pouch and a larger lower section. The two sections are still connected; it's just the channel between them is very small, which slows down the emptying of the upper pouch. Gastric banding physical ly restricts the amount of food you can take in at a meal. Most people can only eat a ? to 1 cup of food before feeling too full or sick. The food also needs to be soft or well-chewed. There are several brands of adjustable gastric bands available. They include LAP-BAND and REALIZE. Pros.The advantage to gastric banding is that it's simpler to do and safer than gastric bypass and other operations. It's routinely done as minimally invasive surgery, using small incisions, special instruments, and a tiny camera called a laparoscope. Recovery is usually faster. You can also have it reversed by surgically removing the band. Because the band is connected to an opening just beneath the skin in the abdomen, it can be easily loosened or tightened in the doctor's office. To tighten the band and further restrict the stomach size, more saline solution is injected into the band.To loosen it, the liquid is removed with a needle. The Cons. People who get gastric banding often have less dramatic we ight loss than those who get more invasive surgeries. They may also be more likely to regain some of the weight over the years. The Risks. The most common side effect of gastric banding is vomiting, a result of eating too much too quickly. Complications with the band aren't uncommon. It might slip out of place, or become too loose, or leak. Sometimes, further surgeries are necessary. As with any surgery, infection is always a risk. Although unlikely, some complications can be life-threatening.Sleeve Gastrectomy This is another form of restrictive weight loss surgery. In the operation, which is usually done with a laparoscope, about 75% of the stomach is removed. What remains of the stomach is a narrow tube or sleeve, which connects to the intestines. Sometimes, a sleeve gastrectomy is a first step in a sequence of weight loss surgeries. It can be followed up by gastric bypass or biliopancreatic diversion, if more weight loss is needed. However, in other cases, it might be the only s urgery you need. The Pros. For people who are very obese or sick, standard gastric bypass or biliopancreatic diversion may be too risky.A sleeve gastrectomy is a simpler operation that allows them a lower-risk way to lose weight. If needed, once they've lost weight and their health has improved — usually after 12 months to 18 months — they can go on to have a second surgery, such as gastric bypass. In people with high BMIs, sleeve gastrectomies result in an average weight loss of greater than 50% of excess weight. Because the intestines aren't affected, a sleeve gastrectomy doesn't affect the absorption of food, so nutritional deficiencies are not a problem. The Cons. Unlike gastric banding procedures, a sleeve gastrectomy is irreversible.Most importantly, since it's relatively new, the long-term benefits and risks are still being evaluated. The Risks. Typical surgical risks include infection, leaking of the sleeve, and blood clots. Gastric Bypass Surgery (Roux-en-Y Ga stric Bypass) Gastric bypass is the most common type of weight loss surgery. It combines both restrictive and malabsorptive approaches. It can be done as either a minimally invasive or open surgery. In the operation, the surgeon divides the stomach into two parts, sealing off the upper section from the lower. The surgeon then connects the upper stomach directly to the lower section of the small intestine.Essentially, the surgeon is creating a shortcut for the food, bypassing a section of the stomach and the small intestine. Skipping these parts of the digestive tract means that fewer calories get absorbed into the body. The Pros. Weight loss tends to be swift and dramatic. About 50% of it happens in the first six months. It may continue for up to two years after the operation. Because of the rapid weight loss, health conditions affected by obesity – such as diabetes, high blood pressure, high cholesterol, arthritis, sleep apnea, heartburn, and other conditions — often improve quickly.You'll probably also feel a dramatic improvement in your quality of life. Gastric bypass also has good long-term results; studies have found that many people keep most of the weight off for 10 years or longer. The Cons. By design, surgeries like this impair the body's ability to absorb food. While that can cause rapid weight loss, it also puts you at risk of serious nutritional deficiencies. The loss of calcium and iron could lead to osteoporosis and anemia. You'll have to be very careful with your diet — and take supplements — for the rest of your life.Another risk of gastric bypass is dumping syndrome, in which food is â€Å"dumped† from the stomach into the intestines too quickly, before it's been properly digested. About 85% of people who get a gastric bypass have some dumping. Symptoms include nausea, bloating, pain, sweating, weakness, and diarrhea. Dumping is often triggered by sugary or high-carbohydrate foods, and adjusting the diet help s. However, some experts actually see dumping syndrome as beneficial, in that it encourages people to avoid foods that could lead to weight gain. Unlike adjustable gastric banding, gastric bypass is generally considered irreversible.It has been reversed in rare cases. Therefore, getting this surgery means that you're permanently changing how your body digests food. The Risks. Because these weight loss surgeries are more complicated, the risks are higher. The risk of death from these procedures is low — about 1% — but they are more dangerous than gastric banding. Infection and blood clots are risks, as they are with most surgeries. Gastric bypass also increases the risk of hernias, which can develop later and may need further surgery to fix. Also, a side effect of rapid weight loss can be the formation of gallstones.Biliopancreatic Diversion This is essentially a more drastic version of a gastric bypass, in which part of the stomach — as much as 70% — is r emoved, and even more of the small intestine is bypassed. A somewhat less extreme version of this weight loss surgery is called biliopancreatic diversion with a duodenal switch or â€Å"the duodenal switch. † While still more involved than a gastric bypass, this procedure removes less of the stomach and bypasses less of the small intestine. It also reduces the risk of dumping syndrome, malnutrition, and ulcers, which are more common with a standard biliopancreatic diversion.The Pros. Biliopancreatic diversion can result in even greater and faster weight loss than a gastric bypass. Studies show an average long-term loss of 70% to 80% of excess weight. Although much of the stomach is removed, the remainder is still larger than the pouches formed during gastric bypass or banding procedures. So you may actually be able to eat larger meals with this surgery than with others. The Cons. Biliopancreatic diversion is less common than gastric bypass. One of the reasons is that the risk of nutritional deficiencies is much more serious.It also poses many of the same risks as gastric bypass, including dumping syndrome. However, the duodenal switch may lower some of these risks. The Risks. This is one of the most complicated and high-risk weight loss surgeries. According to National Institutes of Health, the risk of death from the duodenal switch ranges between 2. 5% and 5%. As with gastric bypass, this surgery poses a fairly high risk of hernia, which will need further surgery to correct. However, this risk is lower when the procedure is done laparoscopically. Reference: News release Allegran.ACP Medicine: â€Å"Endocrinology Chapter X: Obesity. † American Society for Bariatric Surgery web site: â€Å"Brief History and Summary of Bariatric Surgery. † American Society for Metabolic and Bariatric Surgery web site: â€Å"Bariatric Surgery: Postoperative Concerns. † National Institute of Diabetes and Digestive Kidney Diseases: â€Å"Gastrointestina l Surgery for Severe Obesity. † Obesity Action Coalition web site: â€Å"Gastrointestinal Surgery (Bariatric Surgery),† Laparoscopic Sleeve Gastrectomy. † Reviewed by Melinda Ratini, DO, MS on May 29, 2012  © 2012 WebMD, LLC. All rights reserved.

'Rage and Reason in a World of Manifestos' Essay

'Rage and Reason in a World of Manifestos' - Essay Example The Polemic Debord’s thesis in "The Society of the Spectacle" is that, â€Å"in societies where modern conditions of production prevail, all of life presents itself as an immense accumulation of spectacles. Everything that was directly lived has moved away into a representation.† (Debord, 1967) Debord provides a critique of the consumer society, with conspicuous consumption and packaged identities related to advertising and marketing images in contemporary culture. Formative Assessment Debord’s critique in "The Society of the Spectacle" was a formative influence on Baudrillard and others who developed post-modern media studies through the lens of semiotics. In understanding the use of symbols, signs, icons, and archetypes in mass-media advertising, the artist or designer can bring a critical method into the work that promotes reform and change through awareness of situationist themes. Discussion Debord states, â€Å"The spectacle is not a collection of images, b ut a social relation among people, mediated by images.† (Debord, 1967) One can consider this in the later critique of Noam Chomsky as this relates to the control of media discourse and the manufacture of consent for war and imperialism through propaganda techniques that relate to not only political discussion, but also the â€Å"lifestyle choices† that are pre-packaged and ideologically constructed. Debord’s critique can go towards the recognition of cultural hegemony in mass-media communications, and charts new territory in film and cinema in sampling surrealist, dada, and other modernist methodologies into a new form of expression. â€Å"The root of the spectacle is that oldest of all social specializations, the specialization of power. The spectacle plays the specialized role of speaking in the name of all the other activities. It is hierarchical society’s ambassador to itself, delivering its official messages at a court where no one else is allowed to speak. The most modern aspect of the spectacle is thus also the most archaic.† (Debord, 1967) One aspect this relates to is cultural hegemony and the viral means of propagation for critical strains of analysis. These critiques can also challenge cultural hegemony by the sampling and re-contextualizing the images of the mainstream culture into a new frame of reference, as Debord did in his film of the book. That philosophy is generally not filmed outside of surrealism is a bias, Debord goes to show the underlying patterns of belief that are unconscious in the mass-produced images of mass-communications, and how they also relate to authority and control. Debate In the second part of the book, Debord writes, â€Å"The spectacle is the moment when the commodity has attained the total occupation of social life.† (Debord, 1967) In the theory of transcendence related to symbols and signs, the signs are objects themselves pointing to other objects. In this manner, a type of ob jectification of being occurs in this critique, contrasted by transcendent activities such as free expression, true love, nature, poetry, ecstasy... romantic ideals in some manner repackaged in a post-modernist critique. Situationism as an outgrowth or evolution of Surrealism, dada, and critical theory as it relates to Marxism makes it a unique cultural expression at the formative point of the post-modern philosophy and aesthetic. Influence on professional practice The situationist

Food security Essay Example | Topics and Well Written Essays - 1000 words

Food security - Essay Example This paper aims at looking at the effect of consumption of junk food in the USA. Over the past years, it has been noted that the rate at which obesity cases have been increasing in the United States of America is wanting. One of the reasons as to why this trend is believed to exist is because of the increase in the rate at which the United States of America consumes junk food (Smith 111). A research carried in the year 2010 by a journal, it was found that a fast food lunch package for a single person would have calorie content of up to 850 calories (Lambert 2). However, recent studies have discovered that the calorie content would get to 1000 calories. Given the fact that women usually need less calories daily as compared to men they are the most affected by the consumption of junk food (Napoli 3). According to a study that was carried out in the year 2012 junk food consumption was discovered to be the most common of the behavioral causes of obesity in the USA (Pereira 38). Apart from the fact that the consumption of junk food is commonly associated with obesity, excessive consumption of junk food can also lead to diseases such as diabetes. This is particularly very true for the case of junk food consumers in the United States of America (Collins). According to a study carried out by Lancet people who consume junk food about four times in a week have higher risks of getting type 2 diabetes. This is particularly backed by studies that were carried out by a number of hospitals in the United States of America, which led to the discovery that a majority of patients that were diagnosed with type 2 diabetes were regular junk food consumers (Currie 22). The reason given for this increase is the fact that people who consume junk food regularly gain more weight, which lead to an increase in insulin resistance (St-Onge, Keller, and Heymsfield 1071). This state occurs as a result of the failure of the hormone insulin in the regulation of the levels of glucose

Introduction about cell cycle by emphasizing DNA replication Research Paper

Introduction about cell cycle by emphasizing DNA replication - Research Paper Example Evidently, there is a need to ensure that DNA replication occurs only once per cell cycle to prevent daughter cells having inappropriate copy numbers and other potentially fatal errors (Byun et al, 2005, Lou et al, 2008, Kurth& Gautier, 2010). This means that DNA replication is tightly controlled by a number of different cell elements, including RCs and the cyclin-dependent kinase (CdK) known as Cdc28p (Drury, Perkins &Diffley, 2000). The CdK family is important in cell cycle regulation as they phosphorylate proteins involved in cell cycle checkpoints. During the assembly of RCs at an origin, a family of proteins (Mcm2-7) becomes associated with the DNA (Randell et al, 2010, Lydeard et al, 2010), a mechanism that requires the origin-recognition complex (ORC) and Cdc6 (cell division cycle 6) (Randall et al, 2006). The loading of Mcm2-7 helicase onto origin-proximal DNA for replication is directed by the ORC and Cdc6, initiated by sequential ATP hydrolysis (Randall et al, 2006). This occurs at a precise time during G1 in part due to the mechanisms of Cdc28p (Drury et al, 2000), which plays the dual function of preventing RC formation and initiating the replication of DNA within the cell cycle (Drury et al, 2010). Cdc6p is also important in the cell cycle because it prevents DNA re-replication, as without it there may be multiple rounds of DNA re-replication without the mitosis event (Drury et al, 2010). It is possible to judge which phase of the cell cycle a cell is at through levels of Cdc6p: high during G1 and then gets phosphoryl ated during the S phase (Rizzardi& Cook, 2013). Perkins, Drury &Diffley (2001) showed the importance of CDC6 by introducing mutant alleles of the CDC6 gene. Two major transformants of CDC6 were chosen. CDC6-d1 ensured that the cell could not progress onto S phase, as there was abnormal assembly of the pre-RC complex. CDC6-d2 ensured that

Father Hesburghs Influence at the University of Notre Dame Research Paper

Father Hesburghs Influence at the University of Notre Dame - Research Paper Example Through his policies, the university’s budget increased greatly in size and the academic levels of the institutions were raised to a whole new level. Father Hesburgh showed great character in dealing with the student activism during the Vietnam War through his speeches and the ‘Tough 15 – minute rule’. People say that Father Hesburgh was one of the best things that ever happened to the University of Notre Dame, and for this reason, the university’s library is now named after him. Father Theodore Martin Hesburgh, born in 1917, in Syracuse, New York, was a great man. He strongly aspired to become a priest ever since the years he spent in Roman Catholic grade schools (OBrien, 1998). After graduating from high school, he joined the University of Notre Dame in 1934 for undergraduate studies but was soon sent to Italy by his seminary. He then continued his studies in a roman university until the outbreak of World War II forced him to leave the country (OBrien, 1998). During the war, he went to The Catholic University of America from where he graduated in 1945 with a Ph.D. degree in ‘sacred theology’ (Hesburgh, 1990) (OBrien, 1998). Father Hesburgh has had a lasting impact on American society and higher education. Following this, he attended the seminar held in Washington DC at the Holy Cross College where he was honored with the official title of a Roman Catholic priest. The University of Notre Dame is basically a Catholic American research institute located in Notre Dame. It is to be noted that â€Å"Notre Dame† is a French word which means ‘our lady’ and refers to the Virgin Mary (Hesburgh, 1990). Hesburgh spent time in Holy Cross at Notre Dame studying theology and philosophy as well as several different languages. After that, he was chosen to study at the Gregorian University in Rome because of his loyalty, obedience, and success. His first two years at Notre Dame eventually led him to  be selected to study there (Hesburgh, 1990).

Murder and Memories Essay Example | Topics and Well Written Essays - 1000 words

Murder and Memories - Essay Example The death of Ada and his son have been a controversial issue. It is now up to the students, and researchers to come up with a valid conclusion regarding the incident. This incident remains shrouded in mystery. Other authors say it was the pistol that went off accidentally1. Today, theories on what happened behind the thick walls of the mansions are still being developed. This paper examines the key happenings regarding this incident, with a major focus on sections such as Home, Tragedy, Blood Ties, Settings, Dramatis Personae, and Archives, to give a comprehensive conclusion about the Murder. Firstly let’s take a look at the history that presented itself during this time. In the year 1901, the Redpaths were members of the elites who spoke in English. They lived in a Montreal Square mile that was immensely wealthy. This Square was an intimate and also closed community of its own distinctive making. The Redpaths families used common social, educational, health, and religious ins titutions. Their children also fell victim of intermarriages. These families also shopped for products and also obtained, classic professional services, varying from health, legal and dental services to accounting services. It was mandatory for these professionals to have come from similar class and ethnic backgrounds. In the early 1880’s, many jobs were created through funding of the Canadian Railway. In sectors such as education and health, a lot of efforts were put by the likes of Dr. Emily Stowe of Toronto. Stowe was the first licensed woman doctor in the whole of Canada, and this offered more opportunities for Women. Canadians also passed legislation for protecting working women. They put minimum working age to ten years for boys and fourteen years for girls to protect the youth. The legislation also put working hours to a maximum of ten. In the year 1885, Canadians extended the franchise to married women to own lowly valued property. This franchise never applied to nati ve and unmarried people. In 1887, Mc Donald became the Prime Minister. This was his fourth term. During the early 1890s, Canada’s industrial revolution came in full force. The Industry of Canada started booming especially around the corridor of Trans-continental rail. Ontario’s industries that dealt in the iron, steel, tools, and farm implements were some of the leading companies. At this moment in time, forty percent of Ontarians lived in the cities. Ontario’s economy further booms due to the establishment of a new power house known as Niagara power house. Housing crisis emerged due to the urbanization that caused many people to flock the city of Toronto2. Increased employment caused increased child labor and also increased the level of school drop-outs. During the late first decade of 1900s, most industries relied upon electric power or self-generated steam power. In 1906, workers of the Hamilton street railway erupted to Violence caused by their strike3. In 1 909, Laurier won the Federal election for the fourth term. The Redpath Mystery is best captured in a website named â€Å"the Great unsolved Mysteries in the Canadian History†. Ada Maria and his son Jocelyn Clifford Redpath died on the 13th of June, the year 1901. It is also remarkably clear that their death resulted from gunshot wounds. The

Modern Chinese History Essay Example | Topics and Well Written Essays - 1750 words

Modern Chinese History - Essay Example According to him, self-strengthening programs that advocated for training led to the introduction of modern schools and arsenal. To achieve National and personal strength, he acknowledged that it does not only arise from the  physical effort  but also the will to acquire and preserve. He argued that a strong leadership and physical prowess merely depend on the will of the individuals to act heroically (Schell 205). These notions intertwined with Confucius teachings help to shape the beliefs and behavior of the nation. Although some individuals despised his concepts and ideas, he demonstrated, taught, and inspired Chinese through his writing through his publications. These writings were effective in cultivating moral standard inspired by truth. This resulted in the eruption of May Fourth Incident in 1919, where individuals demonstrated. A movement by the name May Fourth movement emerged with a collective desire to liberate China and cultivate a new Chinese culture (Schell 207). It targeted to change the political system of the country to make it flexible to accommodate further changes that may occur in the future. Although the movement did not have a clear objective, they opted to attract good governance even though it shall be through violent and harsh manner. The group appreciated the concepts that Mao taught in Chen Duxius, New Youth. According to the movement, direct violent among other political actions are fundamental ingredients for revolutionary action. After working for a longer time in the university library, Mao Zedong returned home in 1920 to form a study group. The group discussed Marxism and socialist  ideologies.Within the group, he emphasized the concept of Marxism especially the historical materialism that described history and dynamics of developing the  history.

Video Games Essay Example for Free

Video Games Essay Whenever I look out from my window at home, nothing but memories come back to me. When the time that me and my friends playing together with many kind of Filipino games like â€Å"Patintero†, â€Å"Langit Lupa†, â€Å"Black123† and many more. I was about 7 years old when I was always want to go outside to play with my friends from morning up to afternoon. My only break was when my Mom calling me saying that â€Å"we’re gonna eat our lunch† so I need to come back home as soon as possible. When I’m with my friends, my life has been always happier than when I am inside of our house. I really loved to be outside and play with my friends because it gives me fulfillment of my childhood life. As I become aware that my street has become barren from children playing outside, those memories soon fade away into silence. The truth of the matter is that video games have affected the children who play them. Although video games have been quite influential on our generation, video games have had a lot of negative effects on the children of today. Children have become obsessed with video games. Since 1980’s, the video game industry has expanded so much in the market, it is only getting larger with the growth of technology. And although these games provide much entertainment, it does not come without a cost. Since the rise of video games, more children have become more obese, more violent and less social.

Cap Nnaf Essay Example for Free

Cap Nnaf Essay Mr. Raghunath was happy that Rahul showed keen interest in his business but was worried about Ram who would always spend time with computers. He felt that if the interest of the two sons be put together they could start a flourishing business of their own. The boom in the IT industry made him find ways to satisfy his son’s dream. After college, the twins were drifting apart due to varied interest. Mr. Raghunath decided that this is the time for him to intervene and make decisions for his sons. He decided to start a computer business for his sons. He asked Rahul, a commerce graduate to draw up a proposal for the same. Rahul came out with the following ideas: The area they lived on ad run shop consisted of middle income group families and many of them did not possess computers at home Their shop could provide the following services: * Computer classes for various age groups. * Computer using facilities on payment per hourly basis and printing of documents from computers. * Internet access facility at the prevailing market rates by entering into contract with AIRTEL. * Computer games corer for children Rajiv jumped at the idea and they made up a common proposal. Rajiv wanted that they purchase 10 computers and start with first two areas of operation and expand when things go well. The shop they had at the market place was a single storey building. Their father offered to build the first floor and give it to them for their business. He spent `5,00,000 on construction of the facility and gave them `5,00,000 for the business. The sons went to bank and put up their proposal and managed to get a loan to the extent of 75% of the cost of computers ` 4,00,000 with printers. As the bank manager was aware of the credit worthiness of Mr. Raghunath, he advanced loan of `3,00,000. Total amount to be repaid will be `3,60,000 including interest in three annual installments as follows: * End of the first year = ` 1,30,000 * End of the 2nd year = ` 1,20,000 * End of the 3rd year = ` 1,10,000 (Where ` 1, 00,000 is the principal repayment) They started business on 1st April 2010. Rahul decided to deposit ` 4, 40,000 in the bank. He gave ` 1, 00,000 to computer company as 25% of the value of computers purchased and ` 3, 00,000 out of bank loan availed. He deposited ` 20,000 for electrical connection with the Electricity Board. He paid deposit of ` 1, 00,000 with AIRTEL for Internet connection. He used the telephone connection of the shop as there were two connections at the shop. The brothers got the computer cafe furnished by paying ` 50,000. Rahul got pamphlets printed and distributed at the cost of ` 4,500 in the surrounding colonies. All payments were to be made by cheques. All the receipts were in cash to be deposited in the bank on the same day. The students on the average paid a monthly fee of ` 500 for the three months computer evening classes. There were a number of internet subscribers and receipts on account of internet facility was ` 10,000 a month in the first quarter on an average. They decided to buy and sell computer stationery also like floppy, discs, CDs etc. At the end of the financial year, their results showed the following: | `| Total revenue including sale of computer stationery| 4,98,000| Purchase of computer stationery| 55,000| Electricity charges yet to be paid| 1,24,000| Telephone charges| 34,000| Petty expenses| 12,000| Entertainment expenses| 10,000| Maintenance expenses| 10,000| There was a helper at their father’s shop, who agreed to clean up the computer cafe and fetched water to various visitors. For the additional services, he was paid ` 500 per month. They withdrew `. 3, 000 by cheque each month for their personal expenses. They paid bank loan regularly. The father was pleased at their son’s efficiency. He wanted to expand business. Mean while Rahul received the pass book statement (for the end of March 2011) which showed the transactions as follows: Particulars| Deposit| Withdrawal | Balance `| Balance as on 1 march 2011| | | 4,76,500 CR| Fees remitted direct into business account. | 50,000| | 5,26,500 CR| Bank charges| | 500| 5,26,000 CR| Withdrawal by cheque no†¦Ã¢â‚¬ ¦| | 6,000| 5,20,000 CR| Payment by cheque no†¦Ã¢â‚¬ ¦. | | 6,000| 5,14,000 CR| Interest credited| 2,000| | 5,16,000 CR| Balance as on 31 march 2011| | | 5,16,000 (CR)| 1. Analyze the transactions and explain the rules applied as per double entry system of bookkeeping. 2. Journalize the above transactions. Post them into the ledgers and prepare trial balance. 3. Prepare Bank Reconciliation Statement and make necessary adjustment in the books of account. 4. Prepare Profit and Loss account and Balance Sheet. 5. Charge depreciation @25% on computers, @10% on furniture, 5% on buildings. 6. Paisa can be rounded off. 7. What are the basic assumptions and concepts applied by Rahul while preparing the above statements? 8. Calculate profitability ratios. 9. They approached bank for further loan. Compute the ratios the banker will require before granting the loan. 10. Comment on the efficiency of the business if the net profit and gross profit in similar type of business concerns are 20% and 50% respectively.