Sunday, December 29, 2019

Who Invented Bathtubs, Toilets, Showers, and Fountains

Plumbing comes from the Latin word for lead, which is plumbum. Plumbing by definition is a utility that we use in our buildings consisting of the pipes and fixtures for the distribution of water or gas and for the disposal of sewage. The word sewer comes from the French word essouier, meaning to drain. But how did plumbing systems come together? Surely it didnt happen at once, right? Of course not. Lets go over the main fixtures of modern-day plumbing systems. These include  toilets, bathtubs and showers and  water fountains. Let There Be Water Fountains The modern drinking fountain was invented and then manufactured in the early 1900s by two men and the respective company each man founded.  Halsey Willard Taylor  and the Halsey Taylor Company along with Luther Haws and the Haws Sanitary Drinking Faucet Co were the two companies that changed how water was served in public places. Taylors interest in developing a fountain for drinking water began when his father died of typhoid fever caused by contaminated public drinking water. His fathers death was traumatic and motivated him to invent a water fountain to provide safer drinking water. Meanwhile, Haws was a part-time plumber, sheet metal contractor and the sanitary inspector for the city of Berkeley in California. While inspecting a public school, Haws saw children drinking water out of a common tin cup that was tied to the faucet. Because of this, he feared that there was a health hazard in the making because of the way the public was sharing their water supply. Haws invented the first faucet designed for drinking. He used spare plumbing parts, such as taking the ball from a brass bedstead and a self-closing rabbit ear valve. The Berkeley school department installed the first model drinking faucets. Toilets Were Seats Meant for Kings A toilet is a plumbing fixture used for defecation and urination. Modern toilets consist of a bowl fitted with a hinged seat thats connected to a waste pipe where waste is flushed. Toilets are also called privy, latrine, water closet, or lavatory. Contrary to urban legend,  Sir Thomas Crapper  did not invent the toilet. Heres a brief timeline of toilets:   King Minos of Crete had the first flushing water closet recorded in history and that was over 2,800 years ago.A toilet was discovered in the tomb of a Chinese king of the  Western Han Dynasty  that dates back to somewhere between  206 BC to 24 AD.The ancient Romans had a system of sewers. They built simple outhouses or latrines directly over the running waters of the sewers that poured into the Tiber River.Chamber pots were used during the middle ages. A chamber pot is a special metal or ceramic bowl that you used and then tossed the contents out (often out the window).In 1596, a flush toilet was invented and built for Queen Elizabeth I by her godson,  Sir John Harrington.The  first patent  for the  flushing toilet  was issued to Alexander Cummings in 1775.During the 1800s, people would come to realize that poor sanitary conditions caused diseases. Thus having toilets and sewer systems that could control human waste became a priority to lawmakers, medical experts, inv entors as well as the general public.In 1829, the Tremont Hotel of Boston became the first hotel to have indoor plumbing with eight water closets built by Isaiah Rogers. Until 1840, indoor plumbing could be found only in the homes of the rich and the better hotels.Beginning in 1910, toilet designs started moving away from the elevated water tank system and more toward a modern toilet with a closed tank and bowl setup. Toilet Paper and Brushes The first packaged toilet paper was invented in 1857 by an American named Joseph Gayetty. It was called Gayettys Medicated Paper. In 1880, the British Perforated Paper Company created a paper product to be used for wiping after using the toilet that came in boxes of small pre-cut squares. In 1879, the Scott Paper Company began selling the first toilet paper on a roll, though roll toilet paper did not become common until 1907. In 1942, St. Andrews Paper Mill in Great Britain introduced the first two-ply toilet paper. In the 1930s, the Addis Brush Company created the first artificial  Christmas  brush trees, using the same machinery for making their toilet brushes.  In general, the type of material used to make a brush and its design was dictated by its intended use. The hair of animals such as horses, oxen, squirrels, and badgers was used in household and toilet-brushes. Various types of plant fibers have also been used, such as the piassava obtained from a Brazilian palm and palmyra bassine derived from the palmyra palm of Africa and Sri Lanka. Brush bristles were joined to handles and backs of wood, plastic or metal. Many household and toilet-brushes were produced by inserting tufts of fibers into holes drilled in brush backs. One of the earliest and most elaborate of showers was the English Regency Shower developed around 1810.

Saturday, December 21, 2019

Disputes in the Legal System Essay - 853 Words

Disputes in the Legal System Businesses are formed to make money. In the pursuit of making money, businesses deal with consumers and customers and other businesses. In all things in life when you have more than one individual or entity there will be some form of dispute that will arises in the course of time. This paper will focus on purchasing agents and insurance claim agents on why they avoid conflicts in the courts. It will also address how purchasing agents and insurance claim agents access disputes, how they handle disputes and what their objectives are in avoiding such disputes. In all businesses one has to look at the bottom line. How does the business make money in the most productive manner? The usual way is that the†¦show more content†¦Discussion will only be focused around purchasing agents and insurance claim agents. Purchasing agents access their disputes in three ways. Customer satisfaction, business relationships and longevity of said relationships. All businesses want to produc e a product that fits the needs of the consumer, which enables the company to make money. If the purchasing agent is not happy with the product then more likely the case the purchasing agent will find another supplier. Stewart Macaulay states, Both business units involved in the exchange desire to continue successfully in business and will avoid conduct which might interfere with attaining this goal. He goes on to say, People in a sales department oppose contract. Contractual negotiations are just one more hurdle in the way of a sale. Holding customers to the letter of a contact is bad for customer relations. Suing a customer who is not bankrupt and might order again is poor strategy. It all boils down to this, if the customer is happy with his purchase then that customer will use that company again which means that the business will make money. The only time a purchase agent will file a legal complaint is if the customer is going out of business or is going bankrupt. The in surance claim agent access disputes in a different manner. To the insurance claim agent it depends on the size of the claim and the individual. Lawrence H. Ross explains, In small claims, aShow MoreRelatedLdcs’ Benefits And Wto Dsu . Trade Liberalization Has Been1714 Words   |  7 Pagesinternational trades. Increasing of trade laws in dispute settlement as trade-related intellectual rights, countervailing measure, national treatment, anti-dumping and safeguard measure are evidences of their hard works. These rules are enforced through the WTO Dispute Settlement Understanding mechanism (DSU). Strong voice DSU has provide to less-developing countries encouragement to participate in order defend and pose their interests in international law system. 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Thursday, December 12, 2019

Social Traps and Attitudes Essay Example For Students

Social Traps and Attitudes Essay It is certainly hard to pick a particular attitude because I think that we all feel a little of each at different times. My Modern Environmentalist outlook is based on my Tech-Fix and Gloom-And-Doom attitudes. I think if we use science for the right reasons; such as finding natural energy sources (other than oil), or learning more about our earths past in astronomy or ecology studies. Although our atmosphere is heavily polluted we have come a long way since the 1970s as far as smoke filters, outlawing garbage and chemical smoke-stacks, and increasing the recycling of paper, plastic, and glass. Unfortunately I am a little pessimistic about our earths future because of the mass outbreak of recent warfare. I dont think our earth can handle the new wave of nuclear bombs (whether it be for testing of bombing). I dont know if it will happen in my lifetime, but as fast as science can start to clean and help our ecosystem, science can also destroy it. This seems to be earths inevitable fate as our home. I hate to be so depressing but Rosy-Optimism just seems too easy. It may have worked if everyone started that way. But it may be too late to keep ignoring our environmental problems. The frontier Attitude is my least favorite attitude, even though like many of us I use too much paper, forget to recycle, leave the water running while Im brushing my teeth. All of the simple things that some of us take for granted fall into the frontier attitude towards the environment. Some entrepreneurs also use the frontier attitude as they are more concerned about their profits than pollution the harm they are doing.

Thursday, December 5, 2019

Conceptual Framework Standards System †MyAssignmenthelp.com

Question: Discuss about the Conceptual Framework Standards System. Answer: Introduction The general purpose financial statements are developed by a business entity in order to provide information to end-users about its financial position. The IASB has developed and provided the standard guidelines for all business entities for developing the financial statements through the development of conceptual accounting framework. The conceptual accounting framework has stated the qualitative characteristics of relevance, reliable ad comparable to be adopted by businesses for financial reporting. This is done for improving the quality of financial reporting in order to meet the needs of end-users such as potential investors and creditors. The AASB (Australian Accounting Standards Board), in this context, holds the responsibility of ensuring the compliance of international accepted accounting standards and conceptual accounting framework principles by the Australian business entities (CCH Australia Limited, 2009). The present report has demonstrated the need of complying with conc eptual framework principles and AASB standards by demonstrating an example of Australian accompany who has failed due to its unethical and fraudulent accounting activities. The company selected for the purpose is 7-Eleven and its financial reports are evaluated for assessing the arsons if its failure. Analysis of Reason of Failure of 7-Eleven with Respect to its Accounts The 7-Eleven is a recognized Australian retail company that is widely known for operating chain of convenience stores across the country. The company is a franchise of US based 7-Elevne Inc and is involved in providing diverse products such as drinks, confectionary, gift card and others (7 -Eleven: Annual Report, 2015). The company has however being alleged of conducting corrupt and fraudulent activities in relation to its remuneration and financial reports. The screenshot of the remuneration report of the company as extracted from its annual report as follows: The remuneration report aims to provide information in relation to the accounting policies adopted for deciding over the matters of compensation provided to its directors and employees. The remuneration report of 7-Eleven has stated its effective compliance with the Corporations Act 2001 and AASB standards for developing and maintaining its remuneration policy. The remuneration report of the company has also stated the remuneration of its executive and non-executive directors is dependent on the operating profit of the company. This remuneration policy of the board has introduced an organizational culture within the company of driving the profitability by directors; in order to increase their compensation and as such promoting the occurrence of corrupt financial practices (7 -Eleven: Annual Report, 2015). The remuneration policy developed by the Board ensures that fair compensation is provided to all of its employees and has disclosed the information of employee benefits and expenses in its remuneration report. However, the company has faced allegations regarding the occurrence of unethical employee wage policies and practices. The company has been accused of forcing the employees to work till long hours and also providing them half pay. The management was accused of threatening the employees to work till extended hours by saying that they would be expelled of they complained to the parent company about their salary issue. The identification of the wage scandal in the company has resulted in paying heavy penalties for compensating the exploited workers and also negatively impacted the brand image of its parent company. This wage scandal has caused the parent company of 7-Elevne to adopt strict compensation policies and procedures for its Australia franchises as per the Fair Work Ombud sman (Ferguson, 2016). The company in its annual report has claimed of complying with AASB standards and Companies Act for valuing its inventories. However, the analysis of the directors report of the company has inferred that it has not defined the accounting policies adopted for measuring the inventories cost and recording the inventory losses. Thus, it can be stated that it does not comply with AASB standards for valuing its inventories (CCH Australia Limited, 2009). The screenshot of the inventories account maintained by the company as extracted from its directors report is depicted as follows: Accounts Receivables As analyzed from the accounts receivables financial position of the company, it has not developed proper provisions for recording bad debts. The estimated account of cash inflows from the accounts receivables is done on the basis of past events and this is not valued properly as per the AASB standards by not taking into account the current information about its receivables (Compiled Accounting Standard AASB 108, 2014). The company also possesses contingent liabilities as evident from its annual report analysis. The financial leases are valued at the fair value of the leased assets. The company however has disclosed all the pertinent information about the financial figures in relation to it total assets and liabilities in accordance with conceptual accounting framework. Also, the company does not have any contingent liabilities as evident from its directors report analysis (7 -Eleven: Annual Report, 2015). The principle of prudence was removed earlier from the conceptual framework of accounting as it was found to be in contradiction with accrual accounting concept. The concept states that businesses should maintain a provision of recording the financial transactions that have not year actually realized for developing hidden reserves to be used at contingent situations. However, the prudence concept is gain included in the conceptual framework due to increase in number of corrupt practices by business corporations by manipulating the accounts for their personal benefits as evident form 7-Eleven wage scandal. The inclusion of prudence ensures that business entities will record the financial transactions that have been occurred in reality with no overstatement of profits and understatement of expenses. This is required for protecting the investors interest and maintaining transparency in business operations (Hoffman, 2016). Conclusion As analyzed from 7-Elevnet accounting practices, the company has not adequately complied with AASB and conceptual accounting framework principles. The company needs to comply with all the principle of conceptual framework and include prudence at the time of financial reporting for ensuring its sustainable growth and development. References 7-Eleven: Annual Report. 2015. [Online]. Available at:https://www.7eleven.com.my/pdf/ar-2015.pdf[Accessed on: 6 April 2014]. Compiled Accounting Standard AASB 108. 2014. [Online]. Available at:https://www.aasb.gov.au/admin/file/content105/c9/AASB108_07-04_COMPdec09_01-11.pdf[Accessed on: 6 April 2014]. CCH Australia Limited. 2009. Australian Master Accountants Guide. CCH Australia Limited. Ferguson, A. 2016.7-Eleven's wage fraud sparks $170 billion blow back.[Online]. Available at:https://www.smh.com.au/business/retail/7elevens-wage-fraud-sparks-170-billion-blow-back-20160826-gr264h.html[Accessed on: 6 April 2014]. Hoffman, C.W. 2016.Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism.World Journal of Business and Management 2 (1), pp. 1-32.