Accounting-Financial Statements Essay

Introduces the four financial statements–Income Statement, Statement of Retained Earnings, Balance Sheet, and Statement of Cash Flows. Accounting as the language of business is discussed along with an introduction of the various users of accounting information. Financial and Managerial accounting are compared. The four ways to organize a business – proprietorship, partnership, limited – liability company, and corporation, are discussed. An introduction and contrast of the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) is done. The Entity Assumption, Continuity (Going Concern) Assumption, Historical Cost Principle, and Stable – Monetary – Unit Assumption are explained. The accounting equation – Assets = Liabilities + Stockholder’s Equity is presented along with definitions and explanations of each component of the equation. A detail presentation of each of the four previously mentioned financial statements is given. Each account classification of the financial statements – assets, liabilities, stockholder’s equity, revenue, and expenses are thoroughly explained and examples of common account titles used are given. The process of evaluating a company through the use of the financial statements is shown. A discussion of business ethics in accounting decisions is done. An end of chapter summary problem emphasizes the preparation as well as understanding of the financial statements. An accounting vocabulary section explains all the new accounting terms. The End of Chapter Access Your Progress allows the student to determine how well he grasped the information presented in the chapter. Traditional exercises and problems solidify the student’s understanding of the material. Teaching Outline . Define a. Financial Accounting b. Managerial Accounting c. Contrast Financial and Managerial Accounting 2. Describe the users of financial information: a. Individuals b. Business Managers c. Investors d. Creditors e. Government Regulatory Agencies f. Taxing Authorities g. Nonprofit Organizations h. Other Organizations 3. Explain a. Financial Accounting Standards Board (FASB) i. Generally Accepted Account ing Principles (GAAP) b. International Accounting Standards Board (IASB) i. International Financial Reporting Standards (IFRS) c. Compare GAAP and IFRS 4. Define and discuss Accounting Principles, Assumptions and Concepts a. Entity Assumption b. Continuity (Going Concern) Assumption c. Historical Cost Principle d. Stable Monetary Unit Assumption 5. Introduce the Accounting Equation a. Define and discuss common account titles: i. Assets ii. Liabilities iii. Stockholder’s Equity b. Define and discuss common account titles; i. Revenue ii. Expense iii. Retained Earnings c. Discuss Paid in Capital and Dividends 6. Explain and Prepare the Financial Statements a. Income Statement b. Statements of Retained Earnings c. Balance Sheet d. Statement of Cash Flows 7. Use Financial Statements to evaluate business performance a. Explain the relationship among the financial statements 8. Ethics in Business and Accounting Decisions a. The role of judgment in making decisions b. Economic factors c. Legal factors d. Ethical factors Key Topics The financial statements are actually reports on how well or poorly a business performed during a specified period of time. Chapter one actually presents the four basic financial statements and other relevant information that is needed to adequately prepare the financial statements. First one must understand that the Financial Accounting Standards Board (FASB) develops the rules and guidelines in the United States that must be adhered to in preparing the financial statements. These guidelines are known as the generally accepted accounting principles (GAAP). The International Accounting Standards Board (IASB) develops the international financial reporting standards (IFRS) which are the international or global standards. Exhibit 1-3 gives an overview of the joint conceptual framework of accounting developed by the FASB and the IASB. However, the SEC announced that it will soon require all American companies to adopt the IFRS. This adoption is currently slated to begin the initial phase in 2014 with all companies on board by 2016. The adoption of the IFRS by all American companies will facilitate the process of comparing financial statements of like industries globally. Also, it will eliminate the need of many companies to prepare several sets of financial statements. Accounting is often labeled as the language of business and there are external as well as internal users of accounting information. Individuals, investors and creditors, regulatory bodies as well as nonprofit organizations are just some of the noted users of the accounting information. The accounting information is expected to be accurate as well as timely in order to satisfy the need of the users. There are two different types of accounting that is needed by the users. They are Financial Accounting and Managerial Accounting. Financial Accounting primarily provides information to the external users and managerial primarily serves the internal users. This information is used in each and every type of business organization. There is the sole proprietorship, partnership, limited liability company, and the corporation. Each of these businesses differs as far as the form of ownership and other accounting details however, each is dependent on accurate and timely information in order to operate at the optimum level. There are some key accounting principles, assumptions, and concepts used in adequately preparing the accounting records. The first one discussed in this chapter is the assumption entity. This is the underlying assumption, which can be taken by the users of the financial statements, that a business is a separate economic entity. Each business is treated as a separate and distinct entity to enable the accountant to adequately measure the financial performance of the business. The Continuity (Going Concern) Assumption is also discussed here. This is the assumption that the business will continue to exist long enough to use the existing assets for their intended purpose. If the business does intend to continue to operate and employ the assets as intended, it does not have to be disclosed in the financial statements. However, if there is an intention not to continue to operate it must be disclosed somewhere in the financial statements. The Historical Cost Principle is presented such that one will understand that actual cost is used as the valuing system for all accounting transactions. Actual cost is verifiable as well as unbiased and therefore used to insure that the accounting records are prepared in a relevant as well as reliable manner. The Stable Monetary Unit Assumption is also presented in this chapter. This is the assumption that the purchase power of a dollar does not fluctuate. That is, one can purchase the same amount with a dollar today that he/she could a year ago. This assumption allows the accountant to ignore inflation and add or subtract dollars from varying years without adjusting for inflation. This is sometimes difficult for students to understand because they have seen inflation as well as lagging economies however, the professor can assure the student that if needed there is a system developed to reliably compare statements from varying years. That system, however, is taught in upper level accounting courses. After developing an understanding of this material the student is then introduced to the Accounting Equation. That is: Assets = Liabilities + Owners’ Equity. It is imperative that the student understand the importance that this equation plays in preparing the financial statements. This equation presents the resources of a company as well as the claims on those resources. One must also note that this equation must be kept in balance at all times. Assets are presented as economic resources of the entity that are expected to be of future benefit. These resources have two types of claims against them: liabilities – outside claims and owners’ equity – insider claims. See exhibit 1-4 to help present the fact that the two sides must equal. The influence on stockholders’ equity by, paid-in capital, and retained earnings must be explained. Also, the manner in which revenue, expenses and dividends effect retained earnings should be explained. Remember to stress that dividends do not affect net income. They are not subtracted from revenue to determine the net income. Rather, they are subtracted from retained earnings. The financial statements are now to be presented. The Income Statement is the also referred to as the statement of operations because it measures the operating performance. It reports the revenues earned as well as the expenses incurred during a specified period of time. The expenses are subtracted from the revenue to determine the net income/loss for the accounting period. Net income is said to be the single most important item in the financial statements. The Statement of Retained Earnings is prepared after the Income Statement because the net income/loss from the Income Statement is needed to prepare the Statement of Retained Earnings. Retained earnings are simply the portion of the net income that the company has kept in the business. The Statement of Retained Earnings shows the changes that occurred in the retained earnings during the accounting period. Be sure to note that the net income is added to the beginning retained earning balance and the dividends are subtracted in order to determine the ending retained earnings balance. The Balance Sheet is prepared after the Statement of Retained Earnings because the ending retained earnings balance is needed to prepare the Balance Sheet. Statement of Financial Position is another name given to the Balance Sheet because it actually measures the financial position of a company. This statement reports on the assets, liabilities, and stockholders’ equity of a company. A good way to help the students understand the information given by the Balance Sheet is to tell them that it gives a quick snapshot view of the financial status of the company on one day. That day is generally the end of the accounting period. The sum of the assets is expected to equal the sum of the liabilities and the stockholders’ equity. See exhibit 1-9. The Statement of Cash Flow measures the cash receipts and payments. This statement reports on cash flows from three major activities: operating activities, investing activities, and financing activities. The net increase/decrease in cash from these three activities is then determined and added to the beginning cash balance to get the ending cash balance. In the financial statement conclusions it is important make sure the students know the purpose of each financial statement. It is also important that the students know the order of preparation as well as the formulas for each financial statement. Good business requires decision making, which in turn requires the exercise of good judgment. Making good judgments in business in general and accounting in particular should take into account not only economic, but legal and ethical dimensions as well. The last section of the chapter presents an ethical decision making model that is used consistently throughout the rest of the book. Use of the model emphasizes that good decisions are not always based just on the basis of how much money a company can make immediately.

A Telephone Based Wireless Remote Controller

Data processing stages of the transmitter and receiver modules have been implemented using digital components, thereby avoiding possible use of conventional devices like monostable multivibrators. Due to the fully digital nature, the proposed design is less complex and hence the implementation is cost effective. I. INTRODUCTION With the advancement in science and technology, human beings have developed a tendency to make their everyday life amply luxurious with the aid of technology. This has led to the development of many sophisticated gadgets and equipments that assist them partially/fully in their daily activities. Operating all such electronic/electrical instruments in a modern house might be difficult for the elderly as well as disabled people. Our primary motivation to build a simple and low cost system which remotely operates all the home appliances stems from this point. We integrate our system with a standard telephone set so that the telephone can be used for the dual purpose of telephony and remote controller for various home appliances. The proposed system mainly consists of 3 modules, viz. , telephone interface circuit, transmitter and receiver. The transmitter module is in turn made up of a digital data processing block and a wireless (infrared) transmitter block and the eceiver module is made up of a wireless (infrared) receiver block, digital data processing block and a decoding block. In the scheme, a telephone receiver acts as a remote terminal to provide input Dual-Tone Multi-Frequency (DTMF) signals to the telephone interface circuit which converts them to corresponding 4 bit Binary Coded Decimal (BCD) codes. The transmitter generates an 8 bit frame using this BCD code to facilitate asynchronous communication . The receiver decodes the received signals after checking for any transmission errors (single bit) in the frame. These decoded bits act as control signals for the operation of home appliances. The system employs an asynchronous type of communication [1] in which the transmitter and receiver clocks are independent. The receiver clock does not have any prior information regarding the phase of the transmitter clock [2]. This leads to the problem of choosing the correct sampling instants at the receiver [3]. Hence the data is transmitted in the form of frames instead of individual bits. Each such frame consists of start bits, information bits, and stop bits [1]. This is explained in detail in the subsequent sections. When the system is idle, the data processing block of he transmitter gives constant logical high output. Since the transmitter consumes more power in transmitting logical high than logical low, the output of data processing block is negated before transmission to save power in the idle state. The receiver module also senses this and remains idle whenever the transmitter is transmitting continuous logical low. The reception of a start bit changes the state of the r eceiver from an idle to an active state. It then has to sample the remaining data bits in the frame at proper sampling instants. Most of the standard hardware schemes involve the use of monostable ultivibrators at the receiver to recover the data bits following the start bit. The monostable multivibrators commonly rely on variable components such as resistance and capacitance values, as well as they often account for a major part of the propagation delays associated with the receiver. We have extended this treatment to a fully digital design that presents more challenging tasks including a digital output feedback. Moreover, use of all digital components in the data processing stages reduces the propagation delay considerably. The complete design outline of all the modules of the roposed system is presented in Section II. Results and discussions are given in Section III. Finally, we present our conclusions in Section IV. II. DESIGN OUTLINE The block diagram of the proposed telephone based wireless remote control system is shown in Fig. 1. In the proposed system, the telephone set performs the dual functions of telephony and remotely controlling various devices. The remote control mode of the telephone can be activated by pressing ‘#’ from the keypad of the telephone. After the desired tasks are accomplished, ‘#’ should be pressed again to deactivate the control system. This is one of the functions of the telephone interface circuit, which is discussed next. A. Telephone Interface Circuit The telephone interface circuit integrates the designed system with the standard telephone system. As shown in Fig. 2, it basically performs the job of receiving the signals from the local loop and converting them to the standard digital signals in the BCD format. When any telephone button is pressed, a unique DTMF signal is produced for a short duration [4] which is converted to corresponding BCD code by a standard DTMF to BCD converter (KT-3170) [5]. The dual tone frequencies and the BCD codes associated with each dialed digit are shown in Table 1. The system remains in the idle state until ‘#’ button is pressed which sets the telephone to remote control mode. This mode remains activated until ‘#’ button is pressed again. This is realized in the hardware by using the BCD code corresponding to ‘#’ as the clock to toggle the J-K flip-flop (74112). The flip-flop output toggles whenever the ‘#’ button is pressed and this is directly used to control the mode of operation of the telephone. The DSO output of KT-3170 [5] is used to generate a start it for the system as it is logical high whenever a received tone pair has been registered and the output latch is updated. As the latched 4-bit BCD code is directly available at the output of KT-3170, it is given as such to the data processing block of the transmitter. These data bits are then processed to facilitate asynchronous communicatio n as explained below. B. Transmitter The 4-bit output of KT-3170 can not be directly transmitted as individual bits as the proposed system employs asynchronous mode of communication. The 4-bit BCD code is thus transmitted as frames for proper reception [1]. We have chosen an eight bit frame for our system which consists of a start bit followed by four data bits, a parity bit and two stop bits. Parity bit enables the system to detect any single bit error during transmission. Stop bits mark the ending of the frame. The frame is then transmitted using infrared (IR) transmitter. As shown in Fig. 2, the transmitter mainly consists of two blocks which are explained below. 1) Fully Digital Data Processing Block: This block performs the function of converting individual bits to 8-bit frames in order to carry asynchronous communication. First bit of the frame is the start bit (taken as 0) which is generated when any of the buttons is pressed. The succeeding 4 bits are the data bits (BCD code) generated by the telephone interface circuit as explained before. Next bit is taken as parity check bit generated by XORing the first 5 bits of the frame. Last 2 bits, termed as stop bits, are taken as 1. Following the generation of the start bit, the data bits are loaded in the parallel to serial converter (74165) using a D-type flip-flop (7474) and the frame is transmitted serially. 2) IR Transmitter Block: This module transmits the frames enerated in the previous section using an IR emitting diode. The data to be transmitted is modulated using Amplitude Shift Keying (ASK) with a carrier square wave of 38 kHz. The transmission range of the system is thus highly improved over the case when data is transmitted without modulation. As the data processing stage gives logical high output in the idle state, it is negated before tran smission to save power. Thus, a logical low is actually transmitted whenever the system is in idle state. C. Receiver The receiver also has 2 working states, viz. , idle and active. It remains in the idle state until it detects a start bit. It then receives the frame starting from the start bit and checks for a single bit error. If error is detected, no action is taken and the information has to be transmitted again by the user. The received data bits are then decoded which act as control signals for the operation of various appliances. As is evident from Fig. 3, receiver circuit can be subdivided into 3 blocks which are explained below. 1) IR Receiver Block: This block receives the transmitted frames and converts the signal back to Transistor Transistor Logic (TTL) levels. A standard 38 kHz IR receiver (TSOP 1738) [6] is used for this purpose. 2) Sampling Clock Generator: The main function of this block is to generate a sampling instant at approximately the middle of the transmitted bit interval. The start bit activates this block and loads counter 1 (4-bit up-counter) with value ‘0’. The clock frequency of this counter is 16 times the bit rate. When the output of this counter changes from 7 to 8, the most significant bit changes from ‘0’ to ‘1’ and this rising edge is used as the sampling instant for the data. Start bit also loads the counter 2 (4-bit down-counter) with the frame size i. e. , 8. When this reaches the value ‘0’, the whole block is disabled and is reactivated only when next start bit arrives. 3) Data Sampler and Decoder: The serial input data is sampled according to the sampling instant generated in the previous stage and is converted to parallel form using serial to parallel converter (74164). This data is then checked for any 1-bit errors by XORing the bits. If error is found, no action is taken and the data has to be retransmitted. If no errors are found, the data is decoded using 4-16 decoder (74154) and he signal is given to the appliance for the completion of the corresponding task. III. RESULTS AND DISCUSSIONS The proposed system has been fully implemented and successfully tested in the standard telephone local loop. The transmitter, kept near the telephone set, taps the DTMF signal from the local loop and transmits the corresponding data frame wirelessly . This signal is received by the receiver installed at the switch board. It decodes the data and takes the corresponding action. At least ten control signals, corresponding to each digit from 0 to 9, can be generated using a standard telephone set. The transmitter was previously implemented without a modulator where the IR LED was kept ON for transmitting logical high and OFF for transmitting logical low. This limited the distance between the transmitter and receiver to a maximum of 30 cms for proper reception. The range of the wireless system has increased to several meters after modulating the data using 38 kHz square wave. This range also depends on the current flowing through the infrared diode which has to be properly tuned to maximize the range. A standard TSOP 1738 receiver is used in the proposed ystem, which requires a minimum burst length of 10 cycles for proper detection. This puts an upper limit on the data rate supported by our system which is practically observed to be 2. 8 kbps [5]. The IR transmitter is highly directional and requires the receiver to be in line of sight of the transmitter. The reception angle of the receiver is observed to decrease with increasing distance between the transmitter and receiver. T his is because of the fact that the power is not uniformly distributed and is concentrated in narrow transmission angle. Moreover, the signal power reduces when the distance between the transmitter and the receiver is increased. So, the receiver has to be highly aligned with transmitter when operating at some substantial distance from it. This problem is of not much concern for our system because the transmitter and receiver, being static in nature, can be properly aligned at the time of installation. The data processing blocks of both the transmitter and the receiver are fully digital in nature. This comprehensively reduces the propagation delays involved and increases the rate at which data can be processed in these blocks. Though, data rate is not very important in the present application but this feature makes the design of our data processing blocks suitable for high data rate applications which are commonly seen in wired communication. IV. CONCLUSIONS A wireless system has been proposed to operate the home appliances remotely using a standard telephone set. This has been successfully tested and is found to be working satisfactorily within a distance of 10 meters. The telephone receiver performs a dual-function of telephony and remotely controlling various devices with the help of its ‘#’ button on the keypad. The telephone interface circuit is easily integrated with the standard local loop thus avoiding any changes in the telephone set. Hence, the proposed system is compatible with any type of telephone working on standard local loop. The system employs asynchronous mode of communication which avoids the need to synchronize the transmitter and receiver clocks, thus making our system less complex and hence cost effective. The proposed fully digital innovative design of the data processing blocks reduces the propagation delay and makes them useful for even high data rate applications. Moreover, the system is capable of detecting the single bit errors occuring during transmission. The proposed system can be used in a wide range of practical applications such as speed control of motors, switching of appliances, control of robots, etc. The above discussed characteristics like simple design, high practical utility and easy installation makes our system highly marketable. REFERENCES [1] Gorry Fairhurst. Asynchronous Communication [Online]. Available: http://www. erg. abdn. ac. uk/users/gorry/course/phy-pages/async. html. [2] D. Comer, Computer Networks and Internets with Internet Applications. Upper Saddle River, NJ: Prentice-Hall, 2004. [3] A. Subramanian, V. P. S. Makh and A. Mitra, â€Å"A New Digital Transceiver Circuit for Asynchronous Communication†, Enformatika Trans. , vol. 8, pp. 237-241, Oct. 2005. [4] DTMF Background [Online]. Available: http:// www. ece. utexas. edu/mason/codesign/dtmf. html. [5] Samsung Electronics Datasheet. KT3170 Low Power DTMF Receiver [Online]. Available: http://www. ortodoxism. ro/datasheets/SamsungElectronic/mXuusvq. pdf. [6] Vishay Semiconductors Datasheet. Photo Modules for PCM Remote Control Systems [Online]. Available: http://www. vishay. com/docs/82030/82030. pdf A Telephone Based Wireless Remote Controller Data processing stages of the transmitter and receiver modules have been implemented using digital components, thereby avoiding possible use of conventional devices like monostable multivibrators. Due to the fully digital nature, the proposed design is less complex and hence the implementation is cost effective. I. INTRODUCTION With the advancement in science and technology, human beings have developed a tendency to make their everyday life amply luxurious with the aid of technology. This has led to the development of many sophisticated gadgets and equipments that assist them partially/fully in their daily activities. Operating all such electronic/electrical instruments in a modern house might be difficult for the elderly as well as disabled people. Our primary motivation to build a simple and low cost system which remotely operates all the home appliances stems from this point. We integrate our system with a standard telephone set so that the telephone can be used for the dual purpose of telephony and remote controller for various home appliances. The proposed system mainly consists of 3 modules, viz. , telephone interface circuit, transmitter and receiver. The transmitter module is in turn made up of a digital data processing block and a wireless (infrared) transmitter block and the eceiver module is made up of a wireless (infrared) receiver block, digital data processing block and a decoding block. In the scheme, a telephone receiver acts as a remote terminal to provide input Dual-Tone Multi-Frequency (DTMF) signals to the telephone interface circuit which converts them to corresponding 4 bit Binary Coded Decimal (BCD) codes. The transmitter generates an 8 bit frame using this BCD code to facilitate asynchronous communication . The receiver decodes the received signals after checking for any transmission errors (single bit) in the frame. These decoded bits act as control signals for the operation of home appliances. The system employs an asynchronous type of communication [1] in which the transmitter and receiver clocks are independent. The receiver clock does not have any prior information regarding the phase of the transmitter clock [2]. This leads to the problem of choosing the correct sampling instants at the receiver [3]. Hence the data is transmitted in the form of frames instead of individual bits. Each such frame consists of start bits, information bits, and stop bits [1]. This is explained in detail in the subsequent sections. When the system is idle, the data processing block of he transmitter gives constant logical high output. Since the transmitter consumes more power in transmitting logical high than logical low, the output of data processing block is negated before transmission to save power in the idle state. The receiver module also senses this and remains idle whenever the transmitter is transmitting continuous logical low. The reception of a start bit changes the state of the r eceiver from an idle to an active state. It then has to sample the remaining data bits in the frame at proper sampling instants. Most of the standard hardware schemes involve the use of monostable ultivibrators at the receiver to recover the data bits following the start bit. The monostable multivibrators commonly rely on variable components such as resistance and capacitance values, as well as they often account for a major part of the propagation delays associated with the receiver. We have extended this treatment to a fully digital design that presents more challenging tasks including a digital output feedback. Moreover, use of all digital components in the data processing stages reduces the propagation delay considerably. The complete design outline of all the modules of the roposed system is presented in Section II. Results and discussions are given in Section III. Finally, we present our conclusions in Section IV. II. DESIGN OUTLINE The block diagram of the proposed telephone based wireless remote control system is shown in Fig. 1. In the proposed system, the telephone set performs the dual functions of telephony and remotely controlling various devices. The remote control mode of the telephone can be activated by pressing ‘#’ from the keypad of the telephone. After the desired tasks are accomplished, ‘#’ should be pressed again to deactivate the control system. This is one of the functions of the telephone interface circuit, which is discussed next. A. Telephone Interface Circuit The telephone interface circuit integrates the designed system with the standard telephone system. As shown in Fig. 2, it basically performs the job of receiving the signals from the local loop and converting them to the standard digital signals in the BCD format. When any telephone button is pressed, a unique DTMF signal is produced for a short duration [4] which is converted to corresponding BCD code by a standard DTMF to BCD converter (KT-3170) [5]. The dual tone frequencies and the BCD codes associated with each dialed digit are shown in Table 1. The system remains in the idle state until ‘#’ button is pressed which sets the telephone to remote control mode. This mode remains activated until ‘#’ button is pressed again. This is realized in the hardware by using the BCD code corresponding to ‘#’ as the clock to toggle the J-K flip-flop (74112). The flip-flop output toggles whenever the ‘#’ button is pressed and this is directly used to control the mode of operation of the telephone. The DSO output of KT-3170 [5] is used to generate a start it for the system as it is logical high whenever a received tone pair has been registered and the output latch is updated. As the latched 4-bit BCD code is directly available at the output of KT-3170, it is given as such to the data processing block of the transmitter. These data bits are then processed to facilitate asynchronous communicatio n as explained below. B. Transmitter The 4-bit output of KT-3170 can not be directly transmitted as individual bits as the proposed system employs asynchronous mode of communication. The 4-bit BCD code is thus transmitted as frames for proper reception [1]. We have chosen an eight bit frame for our system which consists of a start bit followed by four data bits, a parity bit and two stop bits. Parity bit enables the system to detect any single bit error during transmission. Stop bits mark the ending of the frame. The frame is then transmitted using infrared (IR) transmitter. As shown in Fig. 2, the transmitter mainly consists of two blocks which are explained below. 1) Fully Digital Data Processing Block: This block performs the function of converting individual bits to 8-bit frames in order to carry asynchronous communication. First bit of the frame is the start bit (taken as 0) which is generated when any of the buttons is pressed. The succeeding 4 bits are the data bits (BCD code) generated by the telephone interface circuit as explained before. Next bit is taken as parity check bit generated by XORing the first 5 bits of the frame. Last 2 bits, termed as stop bits, are taken as 1. Following the generation of the start bit, the data bits are loaded in the parallel to serial converter (74165) using a D-type flip-flop (7474) and the frame is transmitted serially. 2) IR Transmitter Block: This module transmits the frames enerated in the previous section using an IR emitting diode. The data to be transmitted is modulated using Amplitude Shift Keying (ASK) with a carrier square wave of 38 kHz. The transmission range of the system is thus highly improved over the case when data is transmitted without modulation. As the data processing stage gives logical high output in the idle state, it is negated before tran smission to save power. Thus, a logical low is actually transmitted whenever the system is in idle state. C. Receiver The receiver also has 2 working states, viz. , idle and active. It remains in the idle state until it detects a start bit. It then receives the frame starting from the start bit and checks for a single bit error. If error is detected, no action is taken and the information has to be transmitted again by the user. The received data bits are then decoded which act as control signals for the operation of various appliances. As is evident from Fig. 3, receiver circuit can be subdivided into 3 blocks which are explained below. 1) IR Receiver Block: This block receives the transmitted frames and converts the signal back to Transistor Transistor Logic (TTL) levels. A standard 38 kHz IR receiver (TSOP 1738) [6] is used for this purpose. 2) Sampling Clock Generator: The main function of this block is to generate a sampling instant at approximately the middle of the transmitted bit interval. The start bit activates this block and loads counter 1 (4-bit up-counter) with value ‘0’. The clock frequency of this counter is 16 times the bit rate. When the output of this counter changes from 7 to 8, the most significant bit changes from ‘0’ to ‘1’ and this rising edge is used as the sampling instant for the data. Start bit also loads the counter 2 (4-bit down-counter) with the frame size i. e. , 8. When this reaches the value ‘0’, the whole block is disabled and is reactivated only when next start bit arrives. 3) Data Sampler and Decoder: The serial input data is sampled according to the sampling instant generated in the previous stage and is converted to parallel form using serial to parallel converter (74164). This data is then checked for any 1-bit errors by XORing the bits. If error is found, no action is taken and the data has to be retransmitted. If no errors are found, the data is decoded using 4-16 decoder (74154) and he signal is given to the appliance for the completion of the corresponding task. III. RESULTS AND DISCUSSIONS The proposed system has been fully implemented and successfully tested in the standard telephone local loop. The transmitter, kept near the telephone set, taps the DTMF signal from the local loop and transmits the corresponding data frame wirelessly . This signal is received by the receiver installed at the switch board. It decodes the data and takes the corresponding action. At least ten control signals, corresponding to each digit from 0 to 9, can be generated using a standard telephone set. The transmitter was previously implemented without a modulator where the IR LED was kept ON for transmitting logical high and OFF for transmitting logical low. This limited the distance between the transmitter and receiver to a maximum of 30 cms for proper reception. The range of the wireless system has increased to several meters after modulating the data using 38 kHz square wave. This range also depends on the current flowing through the infrared diode which has to be properly tuned to maximize the range. A standard TSOP 1738 receiver is used in the proposed ystem, which requires a minimum burst length of 10 cycles for proper detection. This puts an upper limit on the data rate supported by our system which is practically observed to be 2. 8 kbps [5]. The IR transmitter is highly directional and requires the receiver to be in line of sight of the transmitter. The reception angle of the receiver is observed to decrease with increasing distance between the transmitter and receiver. T his is because of the fact that the power is not uniformly distributed and is concentrated in narrow transmission angle. Moreover, the signal power reduces when the distance between the transmitter and the receiver is increased. So, the receiver has to be highly aligned with transmitter when operating at some substantial distance from it. This problem is of not much concern for our system because the transmitter and receiver, being static in nature, can be properly aligned at the time of installation. The data processing blocks of both the transmitter and the receiver are fully digital in nature. This comprehensively reduces the propagation delays involved and increases the rate at which data can be processed in these blocks. Though, data rate is not very important in the present application but this feature makes the design of our data processing blocks suitable for high data rate applications which are commonly seen in wired communication. IV. CONCLUSIONS A wireless system has been proposed to operate the home appliances remotely using a standard telephone set. This has been successfully tested and is found to be working satisfactorily within a distance of 10 meters. The telephone receiver performs a dual-function of telephony and remotely controlling various devices with the help of its ‘#’ button on the keypad. The telephone interface circuit is easily integrated with the standard local loop thus avoiding any changes in the telephone set. Hence, the proposed system is compatible with any type of telephone working on standard local loop. The system employs asynchronous mode of communication which avoids the need to synchronize the transmitter and receiver clocks, thus making our system less complex and hence cost effective. The proposed fully digital innovative design of the data processing blocks reduces the propagation delay and makes them useful for even high data rate applications. Moreover, the system is capable of detecting the single bit errors occuring during transmission. The proposed system can be used in a wide range of practical applications such as speed control of motors, switching of appliances, control of robots, etc. The above discussed characteristics like simple design, high practical utility and easy installation makes our system highly marketable. REFERENCES [1] Gorry Fairhurst. Asynchronous Communication [Online]. Available: http://www. erg. abdn. ac. uk/users/gorry/course/phy-pages/async. html. [2] D. Comer, Computer Networks and Internets with Internet Applications. Upper Saddle River, NJ: Prentice-Hall, 2004. [3] A. Subramanian, V. P. S. Makh and A. Mitra, â€Å"A New Digital Transceiver Circuit for Asynchronous Communication†, Enformatika Trans. , vol. 8, pp. 237-241, Oct. 2005. [4] DTMF Background [Online]. Available: http:// www. ece. utexas. edu/mason/codesign/dtmf. html. [5] Samsung Electronics Datasheet. KT3170 Low Power DTMF Receiver [Online]. Available: http://www. ortodoxism. ro/datasheets/SamsungElectronic/mXuusvq. pdf. [6] Vishay Semiconductors Datasheet. Photo Modules for PCM Remote Control Systems [Online]. Available: http://www. vishay. com/docs/82030/82030. pdf

Andrews Research Paper Example | Topics and Well Written Essays - 500 words

Andrews - Research Paper Example It measures a firm's efficiency at generating profits from every dollar of net assets. The RoE of the company is 0.8 and 0.6 for 2006 and 2005 respectively. The numbers shows that the company is not so much good in generation revenues and is not increasing the share holders wealth. High ROE yields no immediate benefit. Since stock prices are most strongly determined by earnings per share (EPS). The benefit comes from the earnings reinvested in the company at a high ROE rate, which in turn gives the company a high growth rate. Inventory turnover ratio shows that how the company is managing its stock the numbers for the company is 31 nad 19 for 2006 and 2005 respectively. By analyzing the company's inv. Turnover ratio we have analyzed that the company is not managing its inventory in 2006 that of 2005.The asset turn over ratio gives an idea about how well the company is using its assets in generating revenues.

Bad habits Essay Example | Topics and Well Written Essays - 750 words

Bad habits - Essay Example This is what I am learning right now in my current relationship. I have developed a bad habit that is so shocking I am hesitant to write about it here. It began several months ago and this habit is starting to make me think I might actually have some sort of obsession or addiction. My bad habit is sneaking peeks in my boyfriend’s phone. I’m sure that you are thinking that this really isn’t such a big deal and that I shouldn’t feel so bad about it. But the fact is I do feel badly, and I think you will understand why once you see how this one bad habit is starting to take over my life. I have been with my current boyfriend for nearly a year and I love his company. We always have such a good time and he is so incredibly hot. I can’t believe how gorgeous this guy is some times. I know that I am attractive, but my boyfriend could be a model. I had to get used to the fact that everywhere we went, other girls were going to be checking him out. He is very p opular, so we can’t go anywhere without him running into old girlfriends or girls that would love to be his current girlfriend instead of me. At first I thought all of this was very flattering. I had the guy that lots of other girls wanted. But after a while, I started to feel insecure. That is when the trouble began. The first time I looked into his phone is still very bright in my memory. He had forgotten the phone at my place after visiting one afternoon. I couldn’t resist. I picked up the phone three or four times before opening it up. At first I was curious. I just started to look through his photos. I was glad to see that he had a picture of me on his screen and that I was featured in more of his galleries than any other girl. But then I noticed that there was a blonde girl that was in almost as many photos as me. I didn’t recognize her and he never described her to me. I immediately grew suspicious and jealous. I simply had to check his messages. I snoope d through his messages but didn’t find any clues about the blonde girl. I didn’t find any evidence that he was cheating. I was relieved, but also angry because I didn’t know whom the blonde girl was. He came to pick up the phone and I didn’t let on that I had snooped. Now all I can think about is finding out who this blonde girl is that my boyfriend has in his phone. I have tried to find out about her by bringing up the blonde friend without letting on that I saw her in his phone. So far he hasn’t given me any clues. I am concerned because this bad habit is starting to negatively affect my life in two ways. The first way it is affecting my life is my boyfriend and I seem to be fighting all of the time now. He is constantly asking me what is wrong and I can’t tell him because he will know I snooped in his phone. The sad fact is that since my first peek, I have gone through his phone at least a dozen times. I just can’t stop until I fin d out who this mystery girl is. The second way this is affecting my life is I have started doing this with all of my girlfriends. I have been showing them how to find out things about their boyfriends by snooping in their phones. I have actually gone out with some of these friends and staked out their boyfriend’s house so they can tell if he is cheating or not. I can’

Salvador Dali and Surrealism Research Paper Example | Topics and Well Written Essays - 1000 words

Salvador Dali and Surrealism - Research Paper Example The paper "Salvador Dali and Surrealism" highlights the meaning of Salvador Dali's art and his influence in surrealism. Salvador Dali is one of the greatest abstract artists of all periods. The Persistence of Memory is considered as the masterpiece of Salvador Dali. Salvador Dali is a well known Surrealist artist. Surrealism is a typical artistic movement that made researchers, thinkers and artists explore the expression of the unconscious. Surrealism attempted to establish a new social order, giving a new definition for mankind. Surrealism is an artistic style and a cultural movement. It makes use of the visual imagery hidden in the subconscious mind to prepare art works that is not associated with logical comprehensibility. Surrealism is related to the psychoanalytical works of Sigmund Freud and Jung. Giorgio de Chirico, Renà © Magritte and Man Ray are few of the famous artists who were part of the Surrealist movement. Salvador Dali is the advocate of Surrealism. His works like Th e Persistence of Time and Dream Caused by the Flight of a Bee Around a Pomegranate a Second Before Awakening are typical examples of his works. The Persistence of Time is a celebrated painting of Salvador Dali. This seminal work of surrealistic art was created by Dali in 1931. The Persistence of Time is deemed as one of the most recognizable icon of the Surrealist movement. This painting is an excellent exhibition of the artist’s deep thoughts on hardness and softness, which was the topic of his works during those periods.

Interpersonal communication about When Harry met Sally movie Essay

Interpersonal communication about When Harry met Sally movie - Essay Example One of the producers and writer, Nora Ephron won an Oscar award. The main characters, Harry and Sally whose real names are Billy Crystal and Meg Ryan were also nominated as the best actor and actress. The film received critical reviews, which were positive (Internet Movie Database, 1990). Some of the most credible critics cited that the film had some of the most entertaining scenes and funny. The theory proposes that relational closeness always progresses from a superficial state to one which is intimate (Kanu, 2008). Harry and Sally’s relationship only grew when they were alone after separating from their lovers. For example, Sally had broken up with her fiancà © Joe and had to disclose it to Harry. In another scene, Harry is seen alone (Reiner, 1989). Similar to what the theory proposes, the closeness between two people develops as a result of self-disclosure. The RDT theory posits that relationships between people always reflect the tensions existing when people are communicating which usually arises from conflicts (Kanu, 2008). In addition, the theory proposes that relationships focus on the opposing behavior of people. In the film, it is clear that Harry and Sally began to regret because of spending a night together. The characters depicted a sense of guilt in different scenes (Reiner, 1989). As proposed by the theory, there are opposing tendencies because a relationship cannot exist without parties sacrificing their self-rule. Harry said he felt it was a mistake. While Sally agreed to Harry’s opinions verbally, her non-verbal tone in one of the scenes indicated she did not feel it was a mistake. The film confirms that the concept of just being friends and not lovers is not true. The theory proposes that when there is an interaction between people, the uncertainty between them reduces (Kanu, 2008). The theory presumes that when the relationship is beginning to grow, there are many doubts. Harry and

Historical Influence of Soccer in Africa Essay Example | Topics and Well Written Essays - 2750 words

Historical Influence of Soccer in Africa - Essay Example Football in Africa today is a game of skill, violence and ebullient spontaneity. The richness of the talent has not been watched by the administrative expertise to bring it to full fruition. Africa has to overcome poverty of natural resources but instead of falling into despair the young African children of Africa turn to soccer as their way out in some cases. will establish an instant connection. Soccer in Africa is followed passionately all over. One could easily establish when football is being played. This is through a country becoming into a standstill when soccer is being played. The development of soccer in Africa has been enhanced in the recent past. Boys and young girls no longer stay idle in their leisure time. Everywhere you go in Africa be it Morocco, South Africa, Nigeria, Congo, Kenya e.t.c. you will find young boys and girls kicking around a football.2 Sometimes the ball will be made of plastic bags with strings wrapped around it. Sometimes it will be made of crumpled up paper. As long as it can be kicked, there will be a game.3 After 1960's soccer in Africa has developed greatly. However, it is yet to reach the level of the game in Europe and Latin America. To speed up its development, Confederation of African Football (CAF) was formed to spearhead and manage soccer in Africa. Under CAF, Africa Cup of nations was started. This is a league that brings together all African countries in finals for African Cup of Nations qualifiers. This league was started in 1957 and it has gone through various stages to be where it is today. Confederation of African football CAF) was founded in 1956 and immediately began making plans for a continental championship tournament. Four teams were expected to play in the first tournament, hosted by Sudan in February of 1957. However, South ______________________ 2. Ibid 3. www.cafonline.com. Africa which was expected to play was excluded because of its apartheid government wouldn't send a multi-racial team, so it came down to just three, that is Egypt, Ethiopia and the host Sudan. Since then, the field for the African Cup of nations has gradually increased to four. Six, eight, twelve and presently fifteen teams. Originally the tournament was to be played in odd numbered years. However, the 1961 event was postponed to 1962, resulting in championships in consecutive years, and the 1967 also had moved back a year. Since 1968, the tournament has been played biennially, in even-numbered years. Besides the African Cup of nations, there are other leagues which are played under the confederation of African Football. These tournaments are as follows:- The African Youth Championship: this is the main international football competition for confederation of African football. This football competition is played by under 20 years old players. The competition is played with the top four teams qualifying for the FIFA World Youth championship. Until 1989 the African representatives were determined purely on a qualifying basis with no African title on the line. Since 1991, there has been qualifying stage followed by a final