Financial Assets In Business

A money related articulation is accumulation of information, which is efficiently and coherently sorted out as indicated by the bookkeeping standards. The monetary data about the substance is vital for various partners like stockholders, loan bosses, and the overall population. The administration board of trustees of an association requires money related information to make examination and translate the information for further basic leadership. To refer to an illustration, Rainbow-chem ventures display their accounting report in a vertical organization, which includes two classes i.e. wellsprings of assets and utilization of assets. Wellsprings of assets incorporate the assets raised from different sources like share capital, add up to saves, secured and unsecured advances and aggregate obligations.

Utilization of assets means the capital use caused by the firm to buy long haul resources, accounts receivables and ventures. The Profit and Loss Account uncovers the standard salary and costs brought about by the firm at the year finishing money related year. The two principle devices of budgetary investigation are the proportion examination and assets stream examination. To decide the liquidity position of the firm the relationship between the present resources and current liabilities are concentrated on. Liquidity infers the firms capacity to pay off the obligations in the short run. In the event that the firm has adequate net working capital (overabundance of current resources over current liabilities) then it is expected to have enough liquidity. The liquidity proportion is controlled by partitioning the present resources/current liabilities. Current resources incorporate money, attractive securities, indebted individuals, inventories, propels and prepaid costs. Though, ebb and flow liabilities incorporate advances and advances acquired, exchange creditorsArticle Search, gathered costs and arrangements.

Keep-Fit Qigong Self-Massage for Health Improvement

Patting is a straightforward form of Chinese Massage Therapy for keep-fit enthusiasts falling into the category of External (Wei Dan) Qigong. Its effects can be somewhat more profound than simple skin rubbing approaches in the treatment of underlying conditions. Patting helps to strengthen the bones and tendons, encourages the development of muscle-tissue, lubricates joints, enhances the circulation of the blood and improves the metabolic functions. Patting, when applied to the torso, can improve the functions of the internal organs.

The exercises involve oneself only and the participatory activity thus generated leads to patting being considered superior to and more effective than ‘passive massage’ (i.e. massage which is performed upon you by third parties). After such exercises the body feels ‘lighter’ and more comfortable and the consciousness feels clearer. For more advanced or ‘serious’ patting enthusiasts a number of simple technical aids exist including sand and rice-bags.

Sample Patting Exercises

These can be performed with the palm, bottom of the fist or the simple equipment mentioned above. The exercises can be performed both walking and standing by assuming the following body positions.

1. Patting the Head

Drop your shoulders and elbows and smile. With your left palm pat the left-top of your head from front to rear 50 times then repeat the exercise 50 times with your right palm on the right-top similarly. Next do the same to the right and left sides of your head, keeping your mind calm and your breathing natural throughout.

Regular practice prevents and treats dizziness, headaches and deficiencies in blood supply to this area.

2. Patting the Arms

Using the same starting instructions pat each of the four sides of the left arm with the right palm from top-to-bottom 25 times in sequences of 5×5 to make 100 ‘pats’ in all before repeating the same sequence with the left palm on the right arm.

Regular practice prevents and treats poor muscle-growth of the upper arm, cyanosis of the lower arm and partial paralysis of the arm.

3. Patting the Legs

Standing erect, raise the left leg until it is at right angles to the right leg, using a chair, rail, fence, table or other convenient object for this purpose. Pat the leg on all four sides from thigh to foot in similar 5×5 sequences as outlined in 2 (above) then repeat the exercise with the other leg. When patting in sequences go from light to heavy within each round.

Regular practice prevents and treats numbness and lack of feeling in the lower limbs, maldevelopment of the leg muscles (and their paralysis and partial paralysis) and can help remedy certain walking difficulties (1).


(1) See ‘Keep Fit the Chinese Way’ by Hu Bin, Foreign Languages Press Beijing, for more detailed instructions.

Peter Allsop M.Ed., Shaolin Kung Fu and Qigong Teacher in Sheffield U.K. is a Senior Student of Grandmaster Yap Leong and Area Coach for his HYL (Health, Youth and Longevity) Energiser Qigong Programme. Iron Shirt and Longevity Training, 5 Elements Qigong are amongst the many Chinese Health and Fitness strategies that really work.

Green Real Estate Case Study – Environmental Futurists Argument for Mega Cities

As the founder for a think tank which happens to operate online, I generally have the final say in who gets to join, and who doesn’t. I’ve been rather alarmed in recent years by the number of folks attempting to join who had taken environmentalism almost as some sort of religion without having all their facts straight. Further, far too many of them have been brainwashed by academia to the point that they don’t even really know the true definition of capitalism, and have in mind this nonsense that money is evil, and free markets aren’t fair.

Additionally, I am concerned with what happens when groups of like-minded people that do not understand reality get together in group-think designing what they believe to be the future utopia and epitome of human civilizations. They fail to realize their history, or how the real world works, rather they are more interested in talking about some sort of fantasyland, that someone else is going to pay for, and everyone is going to live happily ever after enjoying a heavenly existence. Okay so, let’s talk and let me give you a case study and example here.

There was an interesting research paper put out by Deutsche Post DHL, a Futurist type Report on logistics titled; “The World in 2050,” the press release appeared on February 27, 2012.
Anyway, the piece had an overview of 5-potential scenarios and in scenario one which is depicted as an; “Untamed Economy,” with “Impending Collapse” the article stated;

“The world is characterized by unchecked materialism and mass consumption. This non-sustainable way of life is fed by the relentless exploitation of resources, a development that stokes climate change and causes natural disasters to mount. In a world characterized by tumultuous growth, demand for logistics and transport services climbs sharply. A global transportation supergrid ensures a rapid exchange of goods between centers of consumption. But as climate change advances, supply chains are increasingly disrupted, a development causing additional challenges for logistics companies.”

Now then, I am not sure what type of fantasyland these folks are living in but I have some harsh and critical words for all this nonsense and global warming alarmism. You see, when I first heard about this report I was very excited in reading it, because I consider myself a Futurist in many regards, although I am not the type of Futurist who leans towards Plato utopian communistic theory. Further, to criticize consumption, is also to criticize capitalism, abundance, and all that the free-market can deliver.

It seems these utopians want to be free from want, and they want to make sure no one else can have what they want. That everyone should have only what they need to barely to survive, and nothing more, but that isn’t what the human animal is about, nor does it take into consideration the innate characteristics of the species. We can’t go around predicting the future without understanding the human animal. And we aren’t going to be able to change the brain structure or the foundational genetics within to make people happy as minimalists by wishful thinking.

Now then, that’s not saying we can’t use genetic manipulation, drugs, pharmaceuticals, or future modification of the species to do it. But in that future aren’t we really talking about turning human beings into a giant collective or Borg? Oh my gosh, 1984 here we come. As if all this nonsensical thinking wasn’t enough, these futurist have to throw in the whole global warming religion issue, claiming there will be dystopia, or we can never reach our goals unless we do it their way, which happens to be destroying our energy infrastructure, changing the economic flows of civilization globally, changing the way we consume, the way we live, and submitting to the ultimate authority, namely their’s.

It is interesting that the folks who were involved in this project, and this collaborative futurist work have played their hand, and now we see what they want to do, they want to control every aspect of our lives, tell us what we can and cannot have, hijack our energy infrastructure, and then promise us they will deliver what we need, which is what we will in the future agree to if we adopt their global warming religion. You only have to read between the lines just a little bit to see what’s going on here, and it should scare you. If it doesn’t scare you, I would submit to you that you are not paying attention.

In fact, most of the challenges we have in our economy, supply chain, and free-market system have to do with the same sorts of folks with their left leaning thinking trying to manipulate the flows of money, labor, production, and capital. It is obvious they want to do this well into the future, and if they aren’t allowed to, they claim that we are all going to die because of global warming, that we will live some sort of a terrible existence. Well, I have news for you, all those folks who have promoted a utopian society in the past, trying to create something that will last for 1000 years – well, we’ve all seen what has happened, and mankind is not the better for their exploits, and exploratory projects with human civilization.

The reality is that when you look at the United States and the free-market system, and as we practice capitalism to our best ability, although we do fall down at times, we have created massive abundance, and it’s worked quite well. This is the model we should follow, and anything to destroy this model is a threat to America’s future. If those folks want to run their little game plan, and create their little communist nation state, or the folks in Belgium want to create a unified Europe, then let them go try, but as I look out around the world now, I see their projects have failed time and time again. And personally I don’t think the United States should be bailing them out, or joining in cahoots with a nonsensical dream, or a new environmental religion.

It is obvious what works, and what hasn’t worked. Capitalism has worked, socialism and communism haven’t, and therefore we should all take notice and move forward into the future of humankind with that knowledge. We should not dismiss it, deny it, or trample on that truth. The problem with goody-two-shoed environmentalist futurism is that all their theories are flawed, and their foundation is baseless nonsense – it’s all a house of cards, and if you fall for it, the Joker of dystopia wins. Please consider all this and think on it.

PAT Testing in Offices

Electrical appliances start off perfectly safe, but with use can deteriorate to an extent where there is a risk of an electric shock or a fire. Just as regular MOT checks ensure the safety of cars on the road, Portable Appliance Testing (or PAT to use the popular acronym) ensures that electrical appliances continue to be safe to use.

At first sight, PAT Testing looks quite technical and expensive, and as a result many companies either contract out this aspect of Health & Safety or ignore it altogether. However, a proper understanding of the requirements can lead to a safer workplace.

If testing is carried out “in-house”, a substantial saving in cost can be realised. This article aims to provide the reader with an understanding of PAT Testing and the background to it.


Portable appliance testing, or PAT Testing seems to have an aura of the “black arts” about it. As a result a lot of companies either ignore it altogether or sub-contract this aspect of Health & Safety implementation. However, a proper understanding of the requirements can lead to a safer workplace, and if in-house testing is carried out a substantial saving in cost. This article aims to provide the reader with a full understanding of PAT Testing and the background to it.

Design of electrical appliances

If appliances that use mains electricity should develop a fault the consequences to the user can be lethal. In the design of electrical appliances steps are taken to prevent this. It is always possible for appliances to become faulty. However, the design precautions taken are such that a single fault will not result in any danger to the user.

On appliances that have large areas of exposed metal, say a PC or an electric fire, this metal is connected to the Earth pin of the mains plug. The idea is that if high voltages should develop within the PC due to a single fault, this cannot reach the user, as the whole unit is enclosed in a “safe” earthed case. This type of protections is known as Class I.

The other way of providing protection is by the use of two separate layers of insulation. If a single fault resulted in the first layer of insulation being breached, then the second layer of protection is still available. This method is used in handheld appliances such as drills and hair dryers and is generally know as Class II.

Class II appliances are inherently safe and require less frequent testing. They are always indicated by the “double box” symbol.

PAT Testing Regulations

The European Low Voltage Directive governs the manufacture or importation of electrical appliances. Compliance to this has to be declared and indicated by the display of the CE mark on the product. The responsibility for this lies with the manufacturer or the importer and is policed by the Trading Standards.

However, like cars, it is important to have a maintenance regime for electrical appliances. The Electricity at Work Regulations (1989) requires that electrical appliances be maintained so that they remain safe during use. The implementation of this is up to employers. The HSE or the local authority is responsible for the policing of this.

Planning your PAT Testing

The first step is to make an inventory of all the electrical appliances. For every item, one needs to work out the frequency of the maintenance checks, based on the method of protection (i.e. Class I or II), the degree of portability and the environment it is used in.

For example appliances that are handheld whilst in use, such as hair-dryers need to be inspected more frequently than a PC monitor that is moved rarely. An electric fire in a factory needs to be inspected more frequently than one used in an office.

It is essential to prepare a Test Record for each appliance. As the maintenance program is carried out, results and comments can be recorded here. This can be invaluable evidence if there is an incident concerning an appliance and a compensation claim is made.

On completing the maintenance, the appliance has to be labelled. This has to indicate the date that testing has taken place and the date after which the appliance should not be used. Equipment that fails should be removed from use and marked appropriately.


Having looked at the regulations and spent some time planning, we need to develop a method of maintaining the appliances. The Health & Safety Executive (HSE) recommends three levels of maintenance actions.

User checks

Users need to be encouraged to look critically for signs of possible hazard every time they use electrical equipment. This can be done easily by making everyone aware of what is considered to be bad practice. A poster is one way of doing this. It is also good practice to introduce this as part of the induction process for new staff or at regular staff meetings.

Formal Visual Inspections

This is carried out at pre-determined intervals. It is quite straightforward and consists of visually inspecting the power cable, appliance and plug for any obvious problems and the results recorded. At this stage, it is important to open the plug and check that the wiring is sound. According to the HSE, this stage can result in more than 90% of potential problems being spotted. Some examples of faults that may be observed are shown below.

Combined Inspection and PAT Testing

This again is carried out at pre-determined intervals. For the checking of electrical safety, one will require a PAT Tester. There are many PAT Testers available but the ones with pass/fail indications are quite easy to use. All one has to do is plug the appliance into the tester, connect a test lead and press a button. The tester will carry out the required tests and indicate whether the appliance is safe or not.

In addition to the scheduled periods, testing needs to be carried out if there is reason to suspect that equipment may be faulty, and after repairs or any modification has been carried out.

PAT Testing in-house: Cost savings

If an establishment had 400 electrical items, this would result in an annual cost of about £1000 if this were to be contracted out. However, purchasing a PAT Tester for about £200 and having a firm understanding of the requirements, a comprehensive in-house safety strategy can be put in place. This will result in immediate savings. The option of renting a suitable PAT Tester costing about £75 a month, allows further cost savings.