Augmentation of heat transfer is important in energy conservation and developing sustainable energy systems. This book provides the science necessary to understand the basics of heat transfer augmentation in single-phase engineering systems. It considers theory and practice including computational and experimental procedures, evaluation techniques for performance, and new trends. Several applications of augmentation methods like surface modification, introduction of vortex flow and impinging jets, opportunities of ultrasound and magnetic fields, pulsatile flows, heat exchangers, and nanofluids are provided. Details of basic phenomena and mechanisms are highlighted. Key features: Provides the fundamental science needed to understand and further develop heat transfer augmentation for future energy systems Give examples of how ultrasound and magnetic fields, vortex flow, impinging jets, surface modification and nanofluids can augment heat transfer Considers basic issues of computational and experimental methods for analysis, design, and evaluation of efficient and sustainable heat transfer It is an ideal reference text for graduate students and academic researchers working in the fields of mechanical, aerospace, industrial, manufacturing, and chemical engineering.
Small Hydropower: Design and Analysis presents a comprehensive guide to the design, operation and maintenance of small hydropower plants. Using detailed diagrams and illustrations, the book examines the classifications, components, equipment, feasibility and analysis of each aspect of SHPs. Following a broad introduction, the book discusses classification approaches based on head, discharge, capacity, etc., analyzes site selection, and gives an overview of key development stages. SHP components for civil engineering works and electro-mechanical equipment have dedicated chapters that are followed by a chapter on how to design new components for the civil, mechanical and electrical aspects of a plant. Subsequent chapters provide guidance on economic and financial analysis, environmental impact, troubleshooting and diagnosis in operating plants, and refurbishment and upgradation of SHPs, when and why this is needed, and how to approach it. Finally, several case studies provide real-world examples of SHPs in operation, giving readers insight into the practical needs of operating SHPs. Addresses all aspects of small hydropower, including civil works, hydro-mechanical, power generation and distribution, costing and financial analysis, environmental impact, and plant refurbishment and upgrading Provides dedicated chapters on the environmental and ecological impacts of small hydropower plants Assesses common problems in SHPs and provides tools for troubleshooting, diagnosis and solutions, including for site-specific issues Presents detailed real-world case studies showing the application of key aspects of SHP design, operation, maintenance, environmental and ecological assessment, and refurbishment
Delve into the intricacies of jurisprudence with 'Law Audience’s Digest,' a compelling collection of legal articles that demystify the complexities of the legal world. From landmark court cases to evolving legal trends, this anthology offers a thought-provoking journey for both legal enthusiasts and the curious minds seeking insight into the dynamic realm of law. Engage with expert perspectives, stay abreast of contemporary legal issues, and broaden your understanding of the ever-evolving legal landscape. 'Law Audience’s Digest' is your gateway to a comprehensive exploration of the legal domain, providing enlightenment and clarity in every page.
This book presents accounting concepts and practices in a simple, reader-friendly manner. It gives an in-depth understanding of the fundamentals carefully woven with years of corporate experience. In other words, this book helps the readers learn and understand the tenets encompassing: • Preparation • Use and Analysis of Financial Statements • Supplemented by Real Life Examples and Scenarios • Presented in a Concise, Simple and Comprehensive Manner This book will be helpful for students and practitioners as it covers the course of PGDM/MBA taught in leading business schools in the country. Also, the level of discussion, illustrations, and exercises covered in each chapter are well attuned to professional courses such as Chartered Accountancy in India (ICAI) and the UK's Association of Chartered Certified Accountants (ACCA). Furthermore, this book's chapters have been aligned with the course content as prescribed by the majority of Indian universities for their Commerce/Accountancy courses. The Present Publication is the Reprint July 2023 Edition, authored by Dr Narender L. Ahuja and Dr Varun Dawar. The structure of the book is as follows: • [Introduction to Accounting] Chapter 1 introduces the need for accounting and briefly explains the difference between financial accounting and management accounting. It further focuses on the purpose of preparing profit and loss account and balance sheet and discusses the need to audit financial accounts. • [Accounting Concepts, Conventions and Policies] Chapter 2 introduces the main accounting concepts and conventions. The chapter further focuses on the distinction between accrual and cash accounting systems and identifies the qualitative characteristics of financial statements. • [Recording Transactions in the Journal and the Ledger] Chapter 3 discusses the accounting equation and double-entry accounting principles for recording transactions involving assets, liabilities, capital, expenses and revenues. It further identifies the steps in the accounting cycle and explains how to analyse transactions for journalising and ledger posting. • [Trial Balance to Financial Statements] Chapter 4 introduces the readers to trial balance and its preparation, including the adjustment entries required for various items. • [Inventory, Depreciation and Accounting Errors] Chapter 5 discusses the main cost formulae for inventory valuation. It further focuses on the primary methods for calculating depreciation, including its accounting treatment. • [The Annual Report – Qualitative and Quantitative Disclosures] Chapter 6 discusses the general disclosures in an annual report in terms of the requirements of various bodies and highlights the structure and format of an annual report. This chapter helps readers understand the objectives of the Management Discussion and Analysis section and the significance of the Director's and Auditor's reports. This chapter aims to enable readers to understand the progress or health of the state of affairs of a company through its yearly document, the 'Annual Report'. • [Analysing Financial Statements – I | Financial Ratios Analysis] Chapter 7 discusses the need for financial ratios analysis and covers various types of ratios such as liquidity ratios, profitability ratios and capital structure ratios and their use in carrying out inter-firm and inter-period comparison of performance. • [Analysing Financial Statements – II | Horizontal, Common-size and Trend Analysis] Chapter 8 discusses the important yet simple techniques of horizontal, common-size and trend analysis, which are integral to financial ratios analysis. • [Statement of Cash Flows] Chapter 9 introduces the readers to the cash flow statement, its importance and uses. The chapter further explains the methods of computing activity-wise cash flows and their analysis and interpretation. • [Consolidated Financial Statements | Introduction, Balance Sheet Consolidation, Consolidated Profit & Loss Statement and Further Aspects] Chapter 10 and Chapter 11 discuss the meaning of parent-subsidiary relationship and objectives of consolidated financial statements. These chapters would help readers understand the basic principles of preparing the consolidated statements and enumerate differences between the treatment of pre-acquisition and post-acquisition profits for consolidation. • [Consolidated Financial Statements – III | Vertical & Mixed Groups, Piecemeal Acquisitions and Associates] Chapter 12 introduces the readers to the consolidation of vertical and mixed groups and the consolidation of piecemeal acquisitions and associates. • [Convergence of Indian Accounting Standards with IFRS] Chapter 13 discusses the need for uniformity and transparency in reporting standards and the roadmap for implementation of Indian Accounting Standards (Ind AS) to achieve convergence with IFRS (International Accounting Standards). The chapter further lists the major differences between the Indian GAAP (current Indian accounting standards), converged Indian accounting standards (Ind AS) and IFRS.
In the wake of fast changing economic landscape—characterized by global financial crisis, volatile equity and bond markets, rising dominance of emerging markets and increasing investor activism—the role of financial managers in an organization has assumed significant importance. This text aims at educating the students the fundamentals of Corporate Finance, and explains how various theories can be applied for efficient decision making for the financial managers. The book is conceptualized on practical approach, and explores various topics in an easy and step-by-step approach, backed by numerous examples, self-test exercises and India-centric cases. The complex financial concepts related to capital structure, risk and return analysis, valuation of financial securities, market efficiency and portfolio management have been explained in a reader-friendly manner to provide a unique learning experience. The book is intended for the postgraduate students of Management, and practising financial managers. Key features • The chapters are backed by strong practical experience of in-depth financial analysis of Companies. • Supplemented with real-life examples and scenarios in a concise and comprehensive presentation. • India-centric cases to create an interactive class room environment. • Topics for further research have been included on each major topic as ‘Researchable Issues’. • Each chapter contains side-boxes to highlight the important points for quick revision. • Each chapter is incorporated with Review Questions, Practice Exercises and Self-Test Questions to add analytical approach to the subject. • Revision set and PPT slides provided as web support. • Solutions Manual for instructors, available on request.
Singapore's FinTech journey has been a story of relentless pursuit of excellence to build a global financial service hub with limited means and lots of aspirations. The slogan of 'Dream big. Start small. Move fast' has rallied regulators, startups, investors, corporates and everyone else to achieve a common goal.One of the critical superpowers of Singapore is a national character built on survival instinct and a distinctive obsession with being successful. Singaporeans by nature are kiasu (a Hokkien word which can be loosely translated to fear of missing out), and they wear it as a badge of honour. Being kiasu drives Singaporeans to be constantly paranoid, doing everything they can to achieve success. It creates a certain fanaticism about meritocracy and instils a belief that one can never be complacent.In a regulated industry, our fear is our biggest strength, pushing us to comply with a wide range of ever-evolving regulations. The durable social fabric supports an adherence to order and authority. It proves to be a significant asset when it comes to developing and supporting a heavily regulated industry like financial services.Singapore attracts people across the region to build their ventures in the domains of finance and technology. This book traces Singapore's journey from 2015 till today starting with establishment of regional hubs and globalisation of FinTech innovation. The key principles which established Singapore as a FinTech Nation have been an obsession with excellence referred to as RFFL (Right First, Fast Later), a unique model of economic and legal policies known as Singanomics and lastly, an organised and controlled model of a new idea development termed Garden Innovation.
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