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because material in the early chapters is clear only after the reader is familiar with content in other parts of the book This text will seek to present the material in a way that explains the key features of modern accounting step by step and will develop an intuitive understanding of accounting Although this text will not invent a new accounting system, it will introduce the concepts of modern accounting in an orderly way that sounds a bit like the evolution of a primitive system into our current practices This text will start with a limited accounting system that does not include many key features of modern accounting These features (such as accrual accounting, which can make accounting numbers more useful for business decisions) are successively added, so the reader can understand how these features work and why they are used.

Experimental investigations and theoretical computations of SO2 absorption in a spray drier [47] showed that, with an excess of calcium hydroxide absorption is limited only by the gas-phase mass transfer In addition, the flow in a spray drier could be described by the model of an ideal stirred vessel Newton et al [70] considered the subprocesses of mass transfer of SO2 from the gaseous phase to the drop surface, the absorption, the dissociation of SO2, the diffusion of the produced species and the dissolution of calcium hydroxide particles in the drop The mathematical models of Partridge et al [71] and Dantuluri et al [17] referred to a liquid-phase transport resistance for SO2 and the calcium hydroxide solution These authors assume a reduction of the distance between calcium particles during the drying process of the drop As a result, a decrease of the liquid-phase mass transfer for the SO2 occcur.

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They concluded that the gas-phase mass transfer limits absorption at the end of drying Korischem and Werner [49, 50] simulated the procedures of flue-gas scrubbing of an industrial waste combustion plant Their model considered the mass and heat transfer process between gas and liquid phase by neglecting the solids present in the suspension Luckas and Lucas [62] also investigated the thermodynamic processes of wet fluegas scrubbing, while others [52 61, 63] dealt extensively the description and computation of phase and reaction equilibrium for many materials Hill [40] deduced experimental and theoretical values for SO2 separation from flue gases in a spray.

Disclaimer: Financial accounting textbooks generally do not include a disclaimer These textbooks are published to educate students interested in becoming accountants or to be an authoritative source on accounting rules and methods As explained in the Forward, this text is not written to educate future accountants or to serve as a thorough summary of accounting rules Instead, the book serves to explain accounting to individuals who interact with accountants and accounting records This text should not be used to determine how nancial statements should be prepared The text begins with the assumption that the reader is not familiar with any accounting jargon and is not familiar with double-entry accounting Accounting concepts are introduced along with the language accountants use to describe the process The name of a particular account (such as ASSETS or CASH) will be written in uppercase to make it clear when the text describes that account.

Class of Service CoS is the degree of importance assigned to traffic. There are standard and premium classes of services. During queuing and forwarding, service points give preferential treatment to traffic that originates on elements configured for premium CoS.

Figure 6-18: Creating a Lookup field in a table. You can select Lookup Wizard from the Data Type list as shown here.

Gradually, the main accounting statements are described using the previously introduced accounting vocabulary In this way, the reader learns about accounting without having to have a grounding in the topic, then gets to rehearse the language used by accountants Later chapters describe how businesses and users can assess the usefulness of accounting records, reduce the opportunity for fraud, and to use accounting information intelligently Each chapter presents key accounting concepts Questions at the end of each chapter revisit these key concepts by reviewing how accountants handle common business transactions, with answers at the back of the book The descriptions are short by design and some readers may want to read more if they need to know more about particular topics not thoroughly covered, such as valuing intangible assets, leasing, pension fund accounting, accounting for subsidiaries, accounting for nondollar transactions, stock options, or partnership accounting April 2009 Stuart A McCrary.

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