Australian Taxation Office

Questions: Section A 1. Allan and Betty were living and working in Melbourne. They chose a tree change, sold their Melbourne home and bought an enormous nation house on a 10 hectare obstruct in focal Victoria. Betty works low maintenance as a bookkeeper and Allan as a locum specialist. Allan is well known with the old patients in the town and normally is given home-made cakes and scones, alongside his expense. On one event he rewarded a nearby wine producers hound for snake chomp when the vet was inaccessible and was given twelve jugs of Lonarch Brae shiraz in appreciation. The wine had a retail estimation of $360. 2. Allan and Betty appreciate planting. They intend to build up a couple of hectares of grape vines and start developing vegetables. They go to a proceeding with training seminar on natural cultivating and find in their second year they have an overflow of produce. Betty began making jelly and relish utilizing her moms plans. At first she offered them to neighbors yet they turned out to be mainstream to the point that she opened a slow down at the Newtown Growers Market hung on the second Sunday of consistently. Allan offered a portion of the abundance to a neighborhood general store and now normally supplies three retailers with yams and pumpkin. They dont keep records as they never planned to make a benefit yet gauge that in a decent month net receipts could be $500 to $600. 3. Their neighbors have a citrus plantation and during the time vegetables are traded for oranges and mandarins. This appears such a smart thought Allan and Betty choose to set up a bargain framework in the region. To join the framework an individual must compensation an in advance, one-off expense of $50 to Allan and Betty as a charge for the keeping of managerial records. From that point individuals register their products or administrations to be bargained. For instance, Suzie is a resigned beautician and will give styling administrations at her home. No cash changes hands. Suzie would get an a worthy representative for her record of 15 to 20 barts that she can trade for merchandise or administrations of equivalent incentive from other enrolled members in the plan (natural product, vegetables, kid disapproving, garden cutting and so on.). Part B Nicole Grownman is an Australian entertainer who has had various jobs in movies and visitor appearances in serials. During the year the accompanying occasions happened: Nicole was offered a job in a telemovie set during the 1950s. She was required to put on 10 kilograms to fill the role offered and would be granted the job just on the off chance that she put on weight. Nicole expanded her food admission significantly, eating out a few times each week and eating cheap food. She assessed she burned through $1,000 on food that she would not typically have eaten. She was paid $50,000 for her job. Because of her weight gain Nicole needed to purchase new garments at an expense of $2000. Toward the finish of recording she needed to free weight and get again into shape so employed a dietician at an expense of $1,000 and a fitness coach ($2,500) and went through seven days at a wellbeing facility ($1,500). Nicole was paid $2,000 by Womans World for a meeting in which she talked about the new telemovie just as her own life. She gave the cash to the Royal Childrens Hospital. The telemovie got basic approval and Nicole was offered a little job in a Hollywood film. Under the agreement she was to get $AU20,000. She flew with every available amenity to the United States at an expense of $5,000; economy class would have been $2,000. In the wake of recording she went through seven days visiting specialists in Hollywood in the desire for making sure about more jobs. Nicole viewed the week as a working occasion and she offered herself five star convenience at an expense of $6,000. An understand tattle magazine Eye Spy distributed an anecdote about Nicole that contained various falsehoods. Commonly she would not have made a big deal about such thing however with her vocation blooming she was worried that her notoriety may be discolored and future jobs lost. She burned through $10,000 in lawful charges, sued the magazine for defamation and was effective in making sure about harms of $50,000. A brief break in acting followed and at her directors recommendation Nicole paid $1,000 to a voice mentor to improve her voice projection. In the desire that her profession was to take off finally, Nicole moved to a leased apartment. She explicitly chose a two room unit with the goal that one room could be saved for select use as an investigation/office. There she could understand contents, manage correspondence and reflect. Her director recommended she would be qualified for a duty conclusion for a distribution of the lease. Answers: Section A 1. Realities with respect to the current case Allen and Betty are two individual citizens. Both are the occupants of Melbourne. Because of specific reasons the two of them reached a resolution to sell their home in the Melbourne and move to Central Victoria. As of now both are under some calling. Further both are hitched couple. The spouse is a locum specialist. A locum specialist is the person who gives clinical treatment without the first specialist. The spouse is functions as low maintenance bookkeeper at some spot. The spouse who is a neighborhood specialist has notoriety in the psyches of senior residents at where the two of them live. Allan charges expenses for offering support. He is being given extra thought in kind too Questions brought up for the situation The case requests the ramifications of expense for the extra thought got. Judgment and Analysis In exceptionally basic structure, deal is an arrangement of managing wherein merchandise and enterprises are traded for products and ventures. Cash has no task to carry out under this framework. Now and again there wins an incomplete trade framework wherein the thought is paid in cash just as kind. The benevolent segment is under bargain framework. In the current case Allan offered clinical support to a canine that was harmed by a snake chomp. The proprietor of the pooch gave a few charges in kind for the treatment. The proprietor of the canine was satisfied with the administration Allan gave and he furthermore skilled twelve of wine bottles. The retail estimation of the equivalent was $360. This exchange thoroughly falls under bargain framework. This case has attributes like FC of T v. Cooke Sherden(1980) 42 FLR 403; (1980) 10 ATR 696; (1980) 29 ALR 202; 80 ATC 4140, under this case the court concluded that the supplier of administration needs to pay charge on the retail estimation of the sort. End At the point when we apply the realities, conditions and choice of the previously mentioned case to our case we infer that Allan needs to pay charge on the retail estimation of wine. 2. Realities with respect to the current case Expressed in the inquiry Questions brought up for the situation The case requests the ramifications of duty and further solicits to give insights about enrollment from the business Judgment and Analysis The arrangements identifying with this case are given under (Taxation Ruling TR 97/11). The expectations of both are not to make benefits. The month to month receipts are $500 to $600. At the point when we complete it for a year we see that the all out gross receipts for a specific year is $6000 to $7200. There are explicit necessities for getting the business enlisted with the personal assessment authority. These are as per the following For organizations it is obligatory independent of the turnover The GST turnover is more than $75000 There is no arrangement for enlisting a non GST turnover business For our situation the vegetables are utilized to make jelly and relish. This is given to neighbors. At that point gradually the couple made a slow down and began offering to open. So they are working together. Yet, they are not required to make good on burden or get their business enrolled as the turnover is under $75000 for the year. This case likewise brings up an issue of side interest versus Business. The fundamental distinction between them two is goal to procure benefit. At the point when the aim is to acquire benefit then it is named as business however when the expectation is simply fun and amusement than it is nottermed as business. The realities expressed for this situation have qualities like Blockey v. FC of T(1923) 31 CLR 503 Isaacs J. For this situation the court concluded that non benefit exchange doesn't draw in the arrangements of ITAA 1997 End In the wake of looking to the realities, conditions and the choice of the previously mentioned case we reason that they don't require to make the enlistment for business as the turnover doesn't surpass $75000, they dont even require to have an expense documenting number as the pay is beneath $18000 for the year. The exercises that them two carry on are non business exercises. 3. Realities with respect to the current case Expressed in the inquiry Questions brought up for the situation What are the assessment ramifications of trade framework? Judgment and Analysis In basic structure, deal is an arrangement of managing wherein products and ventures are traded for merchandise and enterprises. Cash has no task to carry out under this framework. At times there wins a fractional deal framework wherein the thought is paid in cash just as kind. The thoughtful part is under bargain framework. There are a few types of trade framework which is somewhat complex. Such framework are possessed and constrained by part association. The vehicle of trade isn't merchandise or administrations however certain units of credit. The individuals pay some membership forthright for joining the enrollment. For giving products and ventures to different individuals supplier gets a few focuses and the person uses such focuses to buy merchandise and enterprises from different individuals. Yet, for this they have to have a Goods and Service Tax number. Furthermore, under deal framework the association can guarantee input charge credit (Section 290.240). Case alluded, FC of T v. Cooke Sherden(1980) 42 FLR 403; (1980) 10 ATR 696; (1980) 29 ALR 202; 80 ATC 4140, End There are such a large number of ends with respect to this case Allan and Betty need to get their association enlisted for under ATO just as for GST They have to get Tax Filling Number and need to document annual expense form each year They have to keep up records of exchanges of their individuals Part B 1. Realities of the case During 1950s

The eNotes Blog After the Dash Ten LiteraryEpitaphs

After the Dash Ten LiteraryEpitaphs Its Halloween!â to pay tribute to the creepiest of occasions, why not mull over your own mortality? Great TIMES! Here are ten elegantly composed or fascinating imagined last farewells from people (or people who knew them) who have rearranged off this human curl. 1.â William Shakespeare (1564-1616) [Gravestone in Holy Trinity Church, Stratford-upon-Avon] Great FREND FOR IESVS SAKE FORBEARE TO DIGG THE DVST ENCLOASED HEARE BLESTE BE Y MAN Y SPARES THES STONES Also, CVRST BE HE THAT MOVES MY BONES 2.â Edmund Spenser (1510-1596) Here lyes (expecting the second Comminge of our Savior Christ Jesus) the group of Edmond Spenser, the Prince of Poets in his time; whose awesome soul needs no different observer than the works he deserted him. 3.â The Seven-Year-Old Son of Ben Jonson (sixteenth century) Goodbye, thou offspring of my correct hand and euphoria; My wrongdoing was an excessive amount of any expectation of thee, lovd kid, Seven years thou wert loaned to me and I thee pay Demanded by thy destiny on the only day. O, would I be able to lose all dad, presently. For why Will man mourn the state he should envy? To have so soon scapd Worlds and fleshs rage, Also, if no other wretchedness, yet age? Rest in delicate harmony and askd state here doth lie Ben Jonson his best bit of poetrie. For whose purpose, from this time forward, every one of his promises be such As what he adores may never live excessively. 4.  Dorothy Parker (1893-1967) Reason my residue. 5.â Mrs. Aphra Behn (1640-89) Here falsehoods a Proof that Wit can never be Guard enough against Mortality. 6.â Alexander Pope (1688-1744) For one who might not be covered in Westminster Abbey: Saints and Kings! your separation keep; In harmony let one poor Poet rest, Who never flatterd Folks like you: Allow Horace to redden, and Virgil as well. 7.â Jonathan Swift (1667-1745) [translated from Latin] Here untruths the collection of Jonathan Swift, Professor of Holy Theology, Senior member of this house of God church, where savage irateness can cut his heart no more. Go, voyager, also, on the off chance that you can, emulate one who with his most extreme quality ensured freedom. 8.â Benjamin Franklin (1706-90) The group of B. Franklin, Printer, Like the front of an old book its substance detached, what's more, deprived of its lettering and overlaying, lies here, nourishment for worms. Be that as it may, the work will not be entirely lost, for it will, as he accepted, show up again, in another and progressively flawless version, remedied and corrected by the Author. 9.â John Keats (1795-1821) This Grave contains such was Mortal of a Youthful ENGLISH POET Who on his Death Bed, In the Bitterness of his Heart at the Malicious Power of his foes, wanted these Words to be engraved on his Tomb Stone: Here Lies the One Whose Name Was Writ in Water.  10.â Oscar Wilde (1854-1900) Pere Lachaise Cemetery, Paris [from The Ballad of Reading Gaol.] What's more, outsider tears will fill for him Pitys since quite a while ago broken urn, For his grievers will be pariah men, What's more, untouchables consistently grieve.

Avivas Leadership Power and Motivation Lab Report

Avivas Leadership Power and Motivation - Lab Report Example Aviva is the biggest general guarantor in the UK and has near 31.5 million clients spread over the 16 nations. As per the organization site, the organization achieved 2.2 billion UK pounds in benefits after assessment in 2013 contrasted with 2.9 billion pounds announced in 2012 (Aviva 2014). The money settlements developed by 40 percent to arrive at 1.3 billion UK pounds while the new business expanded by 13 percent to 835 million during the year 2013. In the current 2014 monetary year, Aviva is centered around improving the money settlements while improving the disaster protection business fragment through separated evaluating and building vital organizations in developing markets (Aviva 2014). Aviva’s key structure is centered around speculation, client, circulation, and individuals Aviva has accomplished brilliant execution in five measurements that incorporate income the board, working benefits, an estimation of new business, costs and consolidated working proportion because of magnificent initiative and individuals the executives. Aviva has a various item portfolio and exceptionally capable representatives that take into account the changing budgetary arranging and protection needs of both country and urban clients (Aviva 2014). Administration is a basic part of Aviva’s accomplishment since the administration is focused on the authoritative objectives and has sketched out an unmistakable vision that is centered around expanding comes back to the store speculators and fulfilling the protection clients. Another key angle that has encouraged Aviva’s development and gainfulness is inspiration since the representatives are focused on better in their occu pations. The report will talk about the achievement of Aviva utilizing authoritative hypotheses and ideas of administration and force. The second component of hierarchical plan and the executives of individuals that will be the inspirational techniques that have been utilized by the organization to guarantee high worker execution.

Company Advertisement Vs. Online Reviews

Question: Talk about theCompany Advertisement Vs. Online Reviews. Answer: Mechanical progression has changed the business condition from multiple points of view. For example, the advancement in online networking has changed the method of commercial and gave the buyers more state in the results of an organization. Internet based life has caused the world to appear to be a worldwide town, which encourages quick development of data contrasted with a conventional business commercial. In such manner, it is essential to comprehend the effect of online promotion on the business ad. Anderson, M. what's more, Anderson, M. (2014). 88% Of Consumers Trust Online Reviews As Much As Personal Recommendations. [online] Search Engine Land. Accessible at: https://searchengineland.com/88-shoppers trust-online-audits much-individual suggestions 195803 [Accessed 19 Apr. 2017]. Anderson (2014) explores the effect of online audits on the view of buyers towards a business and its effects on the choices to buy items or administrations. In the examination, Anderson (2014) plots that 88% of people sort online audits to discover the nature of products and enterprises of organizations before buying. This infers 9 out of 10 customers read online audits before purchasing an item or administration from a business. Likewise, Anderson traces that 85% of purchasers are happy with the result of administration once they have perused the online audits. This article is significant on the grounds that it portrays the reliance and trust of purchasers in online audits contrasted with organization promotions. In addition, the investigation shows that numerous buyers trust online surveys as appeared by the quantity of people who read online audits and are fulfilled before buying an items or administration from a business. Chaney, P. (2012). Informal Still Most Trusted Resource Says Nielsen; Implications for Social Commerce. [online] Digital Intelligence Today. Accessible at: https://digitalintelligencetoday.com/informal still-most-trusted-asset says-nielsen-suggestions for-social-business/[Accessed 19 Apr. 2017]. Chaney (2012) noticed that individuals trust online surveys and suggestions from companions more than they do confide in organization commercials. Chaney diagrams discoveries of an investigation that discovered 92% of purchasers trust family and companion proposals more than any type of notice (2012). In addition, online audits came next with 70% of respondents confiding in online surveys more than any notice. Besides, the report illustrated that 58 percent of respondents accepted the publication content, while assessments on messages and marked sites had half and 58% individually. Be that as it may, customary types of commercials like radio, print, TV filled in as the most skeptical types of notice with just 24% of respondents confided in the medium. This article is applicable as it plots the trust level of various types of commercial. In addition, the article is quick as it offers discoveries on all types of commercial. Gesenhues, A. (2013). Overview: 90% Of Customers Say Buying Decisions Are Influenced By Online Reviews. [online] Marketing Land. Accessible at: https://marketingland.com/review clients increasingly baffled by-to what extent it-takes-to-determine a-client support issue-than-the-goals 38756 [Accessed 19 Apr. 2017]. Gesenhues (2013) refers to an investigation by Dimensional Research in 2013 that discovered 90 percent of sketched out that positive audits empowered them settle on purchasing choices, while 86 percent refered to that negative surveys affected their purchasing choices. Besides, the investigation found that 66% of purchasers who took an interest in the examination refered to perusing on the web audits before settling on purchasing choices. The majority of the shoppers refered to Facebook is the webpage for positive audits and online survey locales for negative audits. The creators note that 72 percent of the respondents refered to long process in and needed to disclose to different individuals, while 51 percent refered to terrible client benefits as the fundamental driver of awful online surveys. Besides, the creators noticed that 58 percent of the clients are bound to share client administrations encounters today, with a greater amount of them sharing encounters on informal communiti es. This shows the pertinence of informal organizations and online audits in the business notice. This article is pertinent on the grounds that it clarifies the elements that cause terrible surveys in online audits destinations and internet based life. In addition, the article offers knowledge into the impacts of online audits on organization commercial and notoriety, which impacts the buying intensity of purchasers. BrightLocal. (2016). Nearby Consumer Review Survey 2016 | The Impact Of Online Reviews. [online] Available at: https://www.brightlocal.com/learn/nearby shopper audit study/[Accessed 19 Apr. 2017]. The article investigates how shoppers use and read online audits. The article further investigates how business use data in online audits to pass judgment on the significance of online surveys and the impacts of the audits on purchaser activities and sentiments while scanning for items and administrations. The report takes note of that a decent notoriety is the significant resources that a business can use to draw in buyers and social confirmation that online surveys give customers important data about the nature of the firm subsequently encourage quicker dynamic. This shows individuals will in general trust online surveys in excess of a conventional notice. By the by, this article is fundamental since it diagrams the significance of online surveys to a business and its effects on the notoriety of organizations. Along these lines, the article is essential in sketching out the significance of online audits in shopper dynamic procedure. Forman, C., Ghose, A. furthermore, Wiesenfeld, B. (2008). Looking at the Relationship Between Reviews and Sales: The Role of Reviewer Identity Disclosure in Electronic Markets. Data Systems Research, 19(3), pp.291-313. The creators noticed that purchaser produced surveys are on the ascent. This ascent is credited to the thought of purchaser choice to buy or not to buy a help or item depends on the negative or positive data about the item accessible on the web. This repeats the way that individuals trust the data they get online other than data the organizations feed them through ads. In addition, this idea can be ascribed to the way that customer accepts that the firm can't offer them precise data since they are out to sell their items. Furthermore, the creators noticed that exposure of personality enlightening data impacts the audits of buyers. This article is fundamental since it offers understanding on the variables that add to positive surveys and how online audits influence the dynamic of customers.

Respiratory, pain relief meathods used during chest drain removal. a Literature review

Respiratory, help with discomfort meathods utilized during chest channel expulsion. a - Literature audit Example This would empower recognition of the levels whereupon the cylinder would be expelled from the patient (David 2009, 1). Chest channel frameworks comprise of assortment chamber and instrument that keeps air and liquid from reemerging the pleural depression. They may have wet or dry properties that are planned for depleting the chest and keeping air from getting into the cavity. The wet framework use water while the dry framework utilizes pull component rather than water to seal the opening and keep air from reemerging the pleural hole (Brunner and Day, 2009, 716). Patients experience a great deal of torment during heart medical procedures that include the chest channel expulsion from the pleural layer of the chest. This chest channel expulsion would be planned for depleting liquids and air structure the lungs and ensuing extension of the lungs. These cylinders would be frequently expelled when the condition is better inside a time of at the very least 3 days after the medical procedure (SH Sane, 2008, 43). The experience is difficult and exceptionally unsavory to the patients (SH Sane, 2008, 43). This would bring about advancement of negative feelings in the patients. Specialists and clinical specialists, monitoring this have built up their own systems and strategies for easing torment in the influenced patients. Medications, for example, topical Valdecoxib, fentanyl and sufentanil, would be utilized in checking the issue of controlling torment (SH Sane, 2008, 43). Most patients have affirmed that chest tube expulsion (CTR) is a difficult encounter. This would incite brisk activity planned for decreasing confusions related with it and decrease of torment. This would be because of insufficient administration of agony during recovery. It has likewise been affirmed that most nations have not set guidelines that would be utilized in torment the executives (Fischer and Bland, 2007, 769). As per Puntillo and Ley (2004, 294), morphine is the most widely recognized medication utilized in the administration of

Pi(e) Day The Baking Of

Pi(e) Day The Baking Of Even though MIT decisions are released on the same day every single year, its been announced with more and more fanfare every year. This year, Chris Peterson summoned me back from my alumna grave to apply my treasury of  comedic novelty photoshoot experience to pieing the bloggers in the face. The initial (terrible) script I spat out was heavily influenced by action-spy-thriller-heist-explosion movies. Tim the Beaver flips on the harsh overhead lights of an interrogation room, illuminating a lone blogger; perhaps a meat hook swings out of focus as we pan across the tense scene. In slow motion, Tim waddles over to a table full of pies and heaves one at the blogger. In even more gratuitiously slow bullet-time, the pie makes impact, rippling the victims face cartilage in a scene reminiscent of most episodes of Mythbusters. We flip the camera around to show Tims MIT shirt as everyone runs into a pie-covered group hug. At some point, Chris, his wide eyes filled with nefarious joy, licks pie off of Emads horrified face, still in slow motion. On Sunday, we couldnt get Tim on short notice, we realized our slow motion cameras were grainy, the sun kept moving behind clouds, and we had no idea what we wanted our final video to look like. We threw some dropcloths down on the steps of Lobby 10, I set up my normal non-slow-motion camera as backup, and we just went for it. Then everyone started giggling, and smiling, and eating pieces of pie from their own faces. And it transformed into something completely different from Pie Hard With A Vengeance; something infinitely better and more adorable than we had originally imagined. Chris Peterson bravely volunteered to take on all of the remaining pies. For those of you with the stomach to watch, I offer you this video. We had a lot of cleanup to do The geese on Killian helped! For the next few hours, Chris and I edited this thing together over burritos and many arguments of is that pie hit two hundredths of a second too soon before the flute?, listening to Tchaikovskys Swan Lake Waltz at least a hundred times over in the process. The mission of the admissions blogs is to humanize MIT. I hope that this video, in turn, humanizes the bloggers helping you put a face to all these excellent people whose lives you get a glimpse into. A round of applause for the champs who took cold pies to the face while it was just above freezing outside, laughed through it alland ate more pie. Thanks Michael 16 for taking most of the behind-the-scenes photos! There are more posted in the MIT Admissions Facebook group. May you have a happy Pi Day soon! Much love, rfong

Proceedings of Insert Conference Abbreviation - 2200 Words

Proceedings of Insert Conference Abbreviation (Dissertation Review Sample) Content: Proceedings of Insert Conference AbbreviationInsert Conference NameInsert Conference Date and Location[Paper number]A literature review on the development of domestic solar water heating systemÂAuthorAffiliation:AddressCity, State, Zip CodePhone, Fax, EmailAbstractThis paper analyzes the concepts, merits, and demerits of currently available technologies on domestic solar heaters systems, including the research problems, objectives, and future prospects. Also referred to as solar domestic water systems, solar water heaters offer affordable and reliable energy for heating water all year round. The systems can be utilized in any climate. Current technologies for solar water heating systems are solar collectors and storage tanks; active heating systems possess circulating controls and pumps, whereas passive solar water heating systems do not (Chen, et al., 2006) (1). The application of solar collector technologies for domestic hot water over the past three decades has illustrated that solar heating systems are currently being produced on a mature and reliable technology. Examples of technologies that are in application today include the use of evacuated-tube solar heating system using a two-phase evacuated-tube, the use of a two-phase thermosyphon solar water heater systems, and single-phase thermosyphon evacuated-tube collector systems. An analysis of the technologies demonstrates that the two-phase design is more sustainable than the rest of the technologies since it can be utilized to make the outside of buildings more attractive, yet ensure climate adaptability and energy efficiency.INTRODUCTIONSolar water heaters have continued to witness increased popularity across the globe (Chow, et al., 2013) (2). It is a fact that solar water heating represents the oldest domestic application of solar energy, according to Chen, et al. (2006) (1). . The process of heating water using solar energy typically makes greater "sense" economically than the ent ire house space heating since individuals require hot water throughout the year. Heating domestic water usually requires significantly less collector room than that required for space heating (Parent, Van Der Meer, Hollands, 2012) (3). The opportunity to acquire a return on initial investment in the system every day of the year represents a distinct economic merit. Only temperate collector temperatures are necessary to cause effective system functioning across different technologies and solar water heater types (Chen, et al., 2006) (1). Consequently, heating domestic water is accomplished in less than idyllic weather conditions.Heating water using the sun is critical to residential settings (Chen, et al., 2006) (1). Designs applicable to hot climates tend to be cheaper and much simpler, and are perceived as suitable technology for such places. Europe, India, Japan, and China dominate the international solar thermal market.NomenclatureThe solar water heating system is simply abbrevi ated as SWH and describes the entire mechanism that is used to tap and use the sunà ¢Ã¢â€š ¬s energy to heat fluids or water in homes. Evacuated-tube technology is a form of technology utilized to convert the sunà ¢Ã¢â€š ¬s energy into usable heat.There are various technologies associated with solar water heating systems. These technologies are analyzed in the subsequent sections, including their advantages and disadvantages.solar water heater technologiesSolar water heating technologies, simply abbreviated as SWH, represent a reliable, cost-effective and simple technique of harnessing energy from the sun to offer energy for the needs of businesses and homes (Parent, Van Der Meer, Hollands, 2012) (3). Simply put, SWH systems essentially collect energy from the sun for heating a fluid or air. This fluid or air transfers solar heat either directly or indirectly to the premiseà ¢Ã¢â€š ¬s water supply (Weiss, 2013) (4). Despite the systems have been in application for centuries, to dayà ¢Ã¢â€š ¬s technological progress means that SWH technologies can be affordably and efficiently operated in any climate. Regions whose temperatures fall below freezing tend to require the application of drain-back or direct systems, whereas sunnier, warmer climates can utilize a direct system, which heats the water to be utilized directly.Active solar water heating systemsActive SWHs come in two forms: direct circulation systems and indirect circulation systems. Direct systems, also known as open loop systems, circulate water through collectors CITATION Wer03 \l 1033 (Weiss, 2003). The main advantage of this technology is that it is comparatively cheaper than other technologies. However, the technology possesses several disadvantages. First, they offer minimal overheat protection unless for those in possession of heat export pumps. Secondly, they have little or no freeze safeguards, unless the collectors utilized are freeze-tolerant. Finally, collectors can amass scale in hard water regions where ion-exchange softeners are not utilized. Until the introduction of freeze-tolerant solar collectors, this technology was not perceived as suitable for cold climates because a freeze could damage the collector and force pressurized water to gush from the collector.On its part, an indirect or closed loop system utilizes a heat exchanger to separate potable or drinkable water from the fluid, which is known as HTF à ¢Ã¢â€š ¬ heat-transfer fluid that circulates within the collector (Parent, Van der Meer, Hollands, 2012) (3). This technology is slightly more expensive than conventional technologies. However, the technology is advantageous since it offers both overheat and freeze. Active systems utilize one or more pumps in the circulation and heating of fluid and water in the system. The main disadvantage of the system is its prohibitive cost, though it has several advantages (Weiss, 2013) (4). First, storage tanks can be placed lower than collectors, permitting inc reased liberty in system design and permitting the usage of pre-existing storage tanks. The system also has superior efficiency, permits usage of drain-back tanks, elevated control over the system, and permits situation of storage tanks in conditioned and semi-conditioned space, thereby reducing heat loss. Active systems permit the use of HTF between the storage tank and collector using solar power, and can utilize bubble or geyser pumps instead of the conventional electric pumps.Passive direct systemsThese systems, typically used in warm climates, are simple and reliable. The distinct feature of these systems is that, unlike other types of technologies, do not require the use of pumps and other electrical components. The thermosiphon (see image below) and integral collector storage mechanisms represent the most common passive systems. In addition, the two-phase technology offers low installation and maintenance costs, eliminates the need for ancillary control, and saves space since it does not require the use of storage tanks. Such systems also have the advantage of lasting longer (over thirty years) if they are regularly inspected.Figure 1: The thermosiphon SWH (Kalogirou, 2013)Evacuated tube collectors (ETC)The use of the evacuated tube collector technology in modern SWH systems includes the single- and two-phase evacuated solar water heaters (Chow, et al., 2013) (2). The use of a two-phase evacuated tube contributes to freezing resistance, meaning it can be utilized in the cold regions. On their part, single-phase evacuated-tubes possess the advantage of their natural capacity for circulation at low costs. SWH systems that use the evacuated-tube technology possess competitive edge over the conventional gas and electric water heaters because of their economic benefits; they can be produced at cheaper costs.Figure 2: Image showing the working principle of ET solar water heaters (Chow, Bai, Dong, Fong, 2013 Solar Energy 98)However, ET technology also poses s ome disadvantages. Most evacuated-tube collectors are manufactured from annealed glass, which is vulnerable to hail, disintegrating into golf ball-sized hail (Kalogirou, 2013) (5). Those collectors manufactured from "coke glass," possessing green tint, are more robust and less susceptible to lose their vacuum. However, their efficiency is significantly reduced because of the diminished transparency.Formed or unglazed collectorsThese are akin to fatal-plate collectors, but they are not physically cosseted by glass panels nor thermally-insulated (Weiss, 2003) (4). Consequently, such types of collectors are considerably less efficient for domestic application in water heating. However, for purposes of heating pools, the water that is getting heated is usually cooler than ambient roof temperature, a point at which the inexistence of thermal insulation permits extra heat to be derived from the immediate environment.The use of a heat-pump heater with photovoltaic (PV) panelsThe use of PV panels to power heat-pump heaters is very popular within residential areas that are characterized by low demands for hot water (Weiss, 2003) (4). The technology has several advantages, including being cheaper and simpler to install and maintain, enables the system to return extra energy to the grid to be used for domestic electricity purposes, and dehumidifies spaces.Flat plate collectorThis is an extension of the fundamental concept to put a collector in a glass box that looks like an "oven" in the sunà ¢Ã¢â€š ¬s direction (Weiss, 2003) (4). The largest part proportion of flat plate collectors involves the use of heat transfer technology. Overall, flat plate collectors are more efficient than evacuate-tube collectors in complete sunshine conditions are. However, flat plate collectors have reduced energy output as compared to evacuated-tube collectors in extre... Proceedings of Insert Conference Abbreviation - 2200 Words Proceedings of Insert Conference Abbreviation (Dissertation Review Sample) Content: Proceedings of Insert Conference AbbreviationInsert Conference NameInsert Conference Date and Location[Paper number]A literature review on the development of domestic solar water heating systemÂAuthorAffiliation:AddressCity, State, Zip CodePhone, Fax, EmailAbstractThis paper analyzes the concepts, merits, and demerits of currently available technologies on domestic solar heaters systems, including the research problems, objectives, and future prospects. Also referred to as solar domestic water systems, solar water heaters offer affordable and reliable energy for heating water all year round. The systems can be utilized in any climate. Current technologies for solar water heating systems are solar collectors and storage tanks; active heating systems possess circulating controls and pumps, whereas passive solar water heating systems do not (Chen, et al., 2006) (1). The application of solar collector technologies for domestic hot water over the past three decades has illustrated that solar heating systems are currently being produced on a mature and reliable technology. Examples of technologies that are in application today include the use of evacuated-tube solar heating system using a two-phase evacuated-tube, the use of a two-phase thermosyphon solar water heater systems, and single-phase thermosyphon evacuated-tube collector systems. An analysis of the technologies demonstrates that the two-phase design is more sustainable than the rest of the technologies since it can be utilized to make the outside of buildings more attractive, yet ensure climate adaptability and energy efficiency.INTRODUCTIONSolar water heaters have continued to witness increased popularity across the globe (Chow, et al., 2013) (2). It is a fact that solar water heating represents the oldest domestic application of solar energy, according to Chen, et al. (2006) (1). . The process of heating water using solar energy typically makes greater "sense" economically than the ent ire house space heating since individuals require hot water throughout the year. Heating domestic water usually requires significantly less collector room than that required for space heating (Parent, Van Der Meer, Hollands, 2012) (3). The opportunity to acquire a return on initial investment in the system every day of the year represents a distinct economic merit. Only temperate collector temperatures are necessary to cause effective system functioning across different technologies and solar water heater types (Chen, et al., 2006) (1). Consequently, heating domestic water is accomplished in less than idyllic weather conditions.Heating water using the sun is critical to residential settings (Chen, et al., 2006) (1). Designs applicable to hot climates tend to be cheaper and much simpler, and are perceived as suitable technology for such places. Europe, India, Japan, and China dominate the international solar thermal market.NomenclatureThe solar water heating system is simply abbrevi ated as SWH and describes the entire mechanism that is used to tap and use the sunà ¢Ã¢â€š ¬s energy to heat fluids or water in homes. Evacuated-tube technology is a form of technology utilized to convert the sunà ¢Ã¢â€š ¬s energy into usable heat.There are various technologies associated with solar water heating systems. These technologies are analyzed in the subsequent sections, including their advantages and disadvantages.solar water heater technologiesSolar water heating technologies, simply abbreviated as SWH, represent a reliable, cost-effective and simple technique of harnessing energy from the sun to offer energy for the needs of businesses and homes (Parent, Van Der Meer, Hollands, 2012) (3). Simply put, SWH systems essentially collect energy from the sun for heating a fluid or air. This fluid or air transfers solar heat either directly or indirectly to the premiseà ¢Ã¢â€š ¬s water supply (Weiss, 2013) (4). Despite the systems have been in application for centuries, to dayà ¢Ã¢â€š ¬s technological progress means that SWH technologies can be affordably and efficiently operated in any climate. Regions whose temperatures fall below freezing tend to require the application of drain-back or direct systems, whereas sunnier, warmer climates can utilize a direct system, which heats the water to be utilized directly.Active solar water heating systemsActive SWHs come in two forms: direct circulation systems and indirect circulation systems. Direct systems, also known as open loop systems, circulate water through collectors CITATION Wer03 \l 1033 (Weiss, 2003). The main advantage of this technology is that it is comparatively cheaper than other technologies. However, the technology possesses several disadvantages. First, they offer minimal overheat protection unless for those in possession of heat export pumps. Secondly, they have little or no freeze safeguards, unless the collectors utilized are freeze-tolerant. Finally, collectors can amass scale in hard water regions where ion-exchange softeners are not utilized. Until the introduction of freeze-tolerant solar collectors, this technology was not perceived as suitable for cold climates because a freeze could damage the collector and force pressurized water to gush from the collector.On its part, an indirect or closed loop system utilizes a heat exchanger to separate potable or drinkable water from the fluid, which is known as HTF à ¢Ã¢â€š ¬ heat-transfer fluid that circulates within the collector (Parent, Van der Meer, Hollands, 2012) (3). This technology is slightly more expensive than conventional technologies. However, the technology is advantageous since it offers both overheat and freeze. Active systems utilize one or more pumps in the circulation and heating of fluid and water in the system. The main disadvantage of the system is its prohibitive cost, though it has several advantages (Weiss, 2013) (4). First, storage tanks can be placed lower than collectors, permitting inc reased liberty in system design and permitting the usage of pre-existing storage tanks. The system also has superior efficiency, permits usage of drain-back tanks, elevated control over the system, and permits situation of storage tanks in conditioned and semi-conditioned space, thereby reducing heat loss. Active systems permit the use of HTF between the storage tank and collector using solar power, and can utilize bubble or geyser pumps instead of the conventional electric pumps.Passive direct systemsThese systems, typically used in warm climates, are simple and reliable. The distinct feature of these systems is that, unlike other types of technologies, do not require the use of pumps and other electrical components. The thermosiphon (see image below) and integral collector storage mechanisms represent the most common passive systems. In addition, the two-phase technology offers low installation and maintenance costs, eliminates the need for ancillary control, and saves space since it does not require the use of storage tanks. Such systems also have the advantage of lasting longer (over thirty years) if they are regularly inspected.Figure 1: The thermosiphon SWH (Kalogirou, 2013)Evacuated tube collectors (ETC)The use of the evacuated tube collector technology in modern SWH systems includes the single- and two-phase evacuated solar water heaters (Chow, et al., 2013) (2). The use of a two-phase evacuated tube contributes to freezing resistance, meaning it can be utilized in the cold regions. On their part, single-phase evacuated-tubes possess the advantage of their natural capacity for circulation at low costs. SWH systems that use the evacuated-tube technology possess competitive edge over the conventional gas and electric water heaters because of their economic benefits; they can be produced at cheaper costs.Figure 2: Image showing the working principle of ET solar water heaters (Chow, Bai, Dong, Fong, 2013 Solar Energy 98)However, ET technology also poses s ome disadvantages. Most evacuated-tube collectors are manufactured from annealed glass, which is vulnerable to hail, disintegrating into golf ball-sized hail (Kalogirou, 2013) (5). Those collectors manufactured from "coke glass," possessing green tint, are more robust and less susceptible to lose their vacuum. However, their efficiency is significantly reduced because of the diminished transparency.Formed or unglazed collectorsThese are akin to fatal-plate collectors, but they are not physically cosseted by glass panels nor thermally-insulated (Weiss, 2003) (4). Consequently, such types of collectors are considerably less efficient for domestic application in water heating. However, for purposes of heating pools, the water that is getting heated is usually cooler than ambient roof temperature, a point at which the inexistence of thermal insulation permits extra heat to be derived from the immediate environment.The use of a heat-pump heater with photovoltaic (PV) panelsThe use of PV panels to power heat-pump heaters is very popular within residential areas that are characterized by low demands for hot water (Weiss, 2003) (4). The technology has several advantages, including being cheaper and simpler to install and maintain, enables the system to return extra energy to the grid to be used for domestic electricity purposes, and dehumidifies spaces.Flat plate collectorThis is an extension of the fundamental concept to put a collector in a glass box that looks like an "oven" in the sunà ¢Ã¢â€š ¬s direction (Weiss, 2003) (4). The largest part proportion of flat plate collectors involves the use of heat transfer technology. Overall, flat plate collectors are more efficient than evacuate-tube collectors in complete sunshine conditions are. However, flat plate collectors have reduced energy output as compared to evacuated-tube collectors in extre...