Physics Stack Exchange is a question and answer site for active researchers, academics and students of physics. I know there's a common belief that lift comes from the Bernoulli effect, where air moving over the wings is at reduced pressure because it's forced to travel further than air flowing under the wings. Assuming you grant that the variation of pressure along the boundary layer (normal to the surface) is negligible (this is confirmed from rearranging momentum conservation and continuity equations on a differential control volume inside the boundary layer), you must grant that the the pressure distribution within the boundary layer is the same as the free stream pressure distribution. Basically planes fly because they push enough air downwards and receive an upwards lift thanks to Newton's third law. The asymmetrical shape of the wings that directs the air passing over them downwards instead of straight behind.
This incidence means that even when the airplane is at zero degrees, the wing is still at the 5 or 10 degree angle. Any object with an angle of attack in a moving fluid, such as a flat plate, a building, or the deck of a bridge, will generate an aerodynamic force (called lift) perpendicular to the flow. I think a clearer way to state this is to say that the wings push air downwards thus producing lift, and the airfoil shape is simply more efficient that a simpler shape, such as a wing with a rectangular cross-section. That aerospace engineering colleagues and friends tell me experimental proof is still queen in this field: most real fluid dynamics involving aeroplane flight heavily leans on phenomenological models tuned by experiment. Now I understand flying regulations forbid commercial jetliners from flying at slower than $300\mathrm{km\,h^{-1}}$ before their final approach to the runway. We can do a back of the envelope estimation of ram pressure in this case: see my drawing below of a simple aerofoil with significant angle of attack being held stationary in a wind tunnel.
Lets suppose the airflow is deflected through some angle $\theta$ radians to model an aeroplane's attitude (not altitude!) on its last approach to landing or as it takes off, flying at $300\mathrm{km\,h^{-1}}$ airspeed or roughly $80\mathrm{m\,s^{-1}}$. At the same time, the deflecting wing presents an effective blocking area to the fluid of $\alpha\,A\,\sin\theta$ where $A$ is the wing's actual area and $\alpha$ a scale factor to account for the fact that in the steady state not only fluid right next to the wing is distrubed so that the wing's effective area will be bigger than its actual area.
If we plug in an angle of attack of 30 degrees, assume $\alpha = 1$ and use $A = 1000\mathrm{m^3}$ (roughly the figure for an Airbus A380 wing area), we get a lifting force $L$ for $\rho = 1.25\mathrm{kg\,m^{-3}}$ and $v = 80\mathrm{m\,s^{-1}}$ of 200 tonne weight. 54 tonne weight (538kN) - about half of the Airbus's full thrust of 1.2MN, so this ties in well with the Airbus's actual specifications, given there must be a comfortable margin to lift the aeroplane out of difficulty when needed. As the aeroplane picks up speed, the ram pressure calculated above is proportional to the square of the airspeed (see my answer to Drag force at high speeds ), so that at full speed the effect more than accounts for the drop in air density and the shallower angle of attack - we cannot make this downwards ram pressure without overcoming the much greater horizontal hindwards component - drag - so that is important to fly with low angle of attack for good fuel efficiency. It is important to heed that the above description in terms of momentum difference between incoming air and the downwash begotten by the wing is exactly the same physics as the "more popular" descriptions given in terms of the Bernoulli equation and the integration of pressure around the wing.
We look at a 2D calculation of lift by Bernoulli's principle, or, equivalently, by application of the Theorem of Blasius.
Another way to look at this experimentally motivated condition is well explained in this answer to the Physics SE question Does a wing in a potential flow have lift?.
So we begin with the complex variable method (see the Wikipedia page for "Potential flow" in the section "Analysis for two-dimensional flow" to study a potential flow i.e. The radius $r$ of the spinning cylinder radius is chosen so that cylinder surface passes through the point $z=+s_z$, which is the image of one of the branch points in the $\omega$ plane.
Now, we map this flow to the $\omega$ plane and apply the Theorem of Blasius to the image of the offset circle so as to work out the lift on this image. We now need to scale the velocities so that the relative airspeeds are equal in the $\omega$- and $z$-planes.
The above is the force per unit length (in direction normal to the page) on the wing and its direction is the direction in the $\omega$-plane.
Now, to plot the complete transformed flow in the $\omega$-plane, we must use the inverse Joukowski transform. If editing answers brings the question to the top of, then more traffic sees your answer and you will likely get more upvotes.
I guess it is not upvoted enough because last image (which explains in excellent visual way how both Newton and Bernoulli are involved) is preceded by many pages of explanation.
Purchase the 2016-2017 Edition of the Financial Accounting Textbook (Chapters 1 through 16 including problem sets) for $89.95 here. Purchase the Financial Accounting Workbook 2016-2017 Edition (Chapters 1 through 16) for $39.95 here. Purchase the Financial Accounting Solutions Manual 2016-2017 Edition (Chapters 1 through 16) for $49.95 here. The current liabilities section of the balance sheet contains obligations that are due to be satisfied in the near term, and includes amounts relating to accounts payable, salaries, utilities, taxes, short-term loans, and so forth. Current liabilities are debts that are due to be paid within one year or the operating cycle, whichever is longer. This enhanced definition is expansive enough to capture less obvious obligations pertaining to items like customer prepayments, amounts collected for and payable to third parties, the portion of long-term debt due within one year or the operating cycle (whichever is longer), accrued liabilities for expenses incurred but not yet paid, and contingent liabilities.
Remember from Chapter 4 that the operating cycle is the length of time it takes to turn cash back into cash. Accounts Payable are the amounts due to suppliers relating to the purchase of goods and services.
Notes Payable are formal short-term borrowings usually evidenced by specific written promises to pay. The Current Portion of Long-term Debt is another frequently encountered current obligation.
Accrued Liabilities (sometimes called accrued expenses) include items like accrued salaries and wages, taxes, interest, and so forth. Prepayments by Customers arise from transactions such as selling magazine subscriptions in advance, selling gift-cards, selling tickets well before a scheduled event, and other similar items where the customer deposits money in advance of receiving the expected good or service.
Collections for Third Parties arise when the recipient of some payment is not the beneficiary of the payment.
The preceding illustration should not be used as a model for constructing a legal document; it is merely an abbreviated form to focus on the accounting issues. When the note is repaid, the difference between the carrying amount of the note and the cash necessary to repay that note is reported as interest expense. In the preceding entries, notice that interest for three months was accrued at December 31, representing accumulated interest that must be paid at maturity on March 31, 20X9. Next, consider how the preceding amounts would appear in the current liability section of the balance sheet at December 31, 20X8.
In examining this illustration, one might wonder about the order in which specific current obligations are to be listed. Some short-term borrowing agreements may stipulate that a year is assumed to have 360 days, instead of the obvious 365 days. Next, be aware of the a€?rule of 78s.a€? Some loan agreements stipulate that prepayments will be based on this tricky technique. Discount amortization transfers the discount to interest expense over the life of the loan. Be aware that discount amortization occurs not only at the date of repayment, but also at the end of an accounting period. The preceding discussion about unique interest calculations sheds light on the mechanics that lenders can use to tilt the benefit of a lending agreement to their advantage. Borrowers should be careful to understand the full economics of any agreement, and lenders should understand the laws that define fair practices.
Some events may eventually give rise to a liability, but the timing and amount is not presently sure. Do not confuse these a€?firm specifica€? contingent liabilities with general business risks.
A subjective assessment of the probability of an unfavorable outcome is required to properly account for most contingences. On the other hand, if it is only reasonably possible that the contingent liability will become a real liability, then a note to the financial statements is required. There are sometimes significant risks that are simply not in the liability section of the balance sheet. If a customer was injured by a defective product in Year 1 (assume the company anticipates a large estimated loss from a related claim), but the company did not receive notice of the event until Year 2 (but before issuing Year 1a€™s financial statements), the event would nevertheless impact Year 1 financial statements. Product warranties are presumed to give rise to a probable liability that can be estimated. The warranty calculations can require consideration of beginning balances, additional accruals, and warranty work performed. Income taxes are required by federal, state (when applicable), and city (when applicable) governments to be withheld and periodically remitted by the employer to the taxing authority.
The social security tax is presently a designated percentage of income, up to a certain maximum level of annual income per employee. Other Employee Deductions can occur for employee cost sharing in health care insurance programs, employee contributions to various retirement or other savings plans, charitable contributions, contributions to tax-advantaged health and child care savings programs, and so forth. The bulk of unemployment tax is usually levied at the state level since most states choose to administer their own unemployment programs (which is encouraged by the federal government via a system of credits to the federal tax rate). Like social security, the unemployment tax stops each year once a certain maximum income level is reached. Employers may provide health care insurance and retirement plan contributions for employees. Obviously, the employera€™s cost of an employee goes well beyond the amount reported on the paycheck. In preparing the entry it is assumed that (a) FUTA and SUTA bases had already been exceeded earlier in 20XX (hence the related amounts are zero), (b) the employer exactly matched employee contributions to insurance and retirement programs, and (c) the employer incurred workers' compensation insurance of $300.
Shortly after the conclusion of a calendar year, an employer must review its employee records and prepare a summary wage and tax statement (commonly called a W-2).
It is very important to know that the employera€™s obligation to protect withheld taxes and make certain they are timely remitted to the government is taken very seriously. Because the cost of periods of compensated absence can become quite significant, it is imperative that such amounts be correctly measured and reported.
Defined contribution plans offer an important desirable feature for employers, in that their obligation is known and fixed.
Actuaries are persons trained and skilled to make assessments about life expectancy and related workforce trends. Some companies provide retirees with health care coverage, prescription benefits, and life insurance. Firm Foundation for the revival of Rivers StateBy Simeon Nwakaudu Without doubt, the journey to reclaim Rivers State for the good people of the state was tough and the laden with several landmines. Without doubt,  the journey  to  reclaim  Rivers  State for the good  people  of  the state   was tough and the laden with  several  landmines. Right to the very last minute of the constitutional  exercise,  concerned Nigerians  from across  the  globe  continued  to  place calls, afraid that the undemocratic  forces would  have  their way and scuttle  the  will of the people.
With the swearing-in ceremony concluded at the Liberation Stadium, Port Harcourt,  the brand new Governor  of  Rivers state,  Nyesom Ezenwo Wike started as he promised -delivering on his campaign  promises. His very first action  to revive Rivers State and rebuild  the  confidence  of  the  people  in government  was to immediately  appoint the  most senior High Court Judge in the state,  Justice Daisy Okocha as the State Acting Chief Judge.
Also on May 29, Wike addressed one of the inglorious  acts of impunity  of the outgone administration. As promised, the Rivers  State  House of Assembly has returned to its hallowed chambers at the State Assembly Complex. He explained  that  the operation  zero  potholes  programme  is aimed  at  restoring  Port  Harcourt  and making  it a pride of the people. The journey  to  a New  Rivers State has effectively  started and there is  no  going  back.
Answer: A Next in Daniel's vision, a male goat with one huge horn suddenly appeared, traveling at great speed. Answer: A Heaven's reply was that the sanctuary in heaven would be cleansed after 2,300 prophetic days, or 2,300 literal years. Answer: A a€?Gabriel repeatedly asserted that the 2,300-day vision involved events in the end-time, which began in 1798, as we learned in Study Guide 15. Answer: A The starting event was a decree from Persian King Artaxerxes authorizing God's people (who were captive in Medo-Persia) to return to Jerusalem and rebuild the city. No, the Bible clearly shows in Genesis 1:5, 8, 13, 19, 23, 31 that an evening and a morning equal a day.
Answer: A Gabriel repeatedly asserted that the 2,300-day vision involved events in the end-time, which began in 1798, as we learned in Study Guide 15. Since you can apply Bernoulli without any qualms outside the boundary layer, there's nothing wrong with relying on it as an explanation. This is typical during take off (think of airplanes going upwards with the nose up) and landing (flaps). This allows planes to fly level to the ground without having a permanent angle on the wings. Airplane wings are attached at an angle so they push the air down, and the airfoil shape lets them do so efficiently and in a stable configuration. Airfoils are more efficient lifting shapes, able to generate more lift (up to a point), and to generate lift with less drag. Reviewing your answer, I'd point out that aerobatic aircraft have symmetrical airfoils, just so they can fly inverted as well as upright. By a kind of snobbery, the air obvious deflection effect has been constantly dismissed for convoluted explanations in popularization books. I simply wish to discuss some quantitative ideas following from Sklivv's answer and discuss what I understand (from an aerospace engineering friend) to be a common conceptual mistake - that the application of "mere surface effects" and "application of Bernoulli's principle" is wrong.
Think about $300\mathrm{km\,h^{-1}}$ airspeed in terms of the scales I have just spoken of: this is an F4 tornado, category 5 cyclone and is well off the 12-class Beaufort scale. This is rather less than the takeoff weight of a fully laden A380 Airbus (which is 592 tonnes, according to the A380 Wikipedia page) but it is an astonishingly high weight just the same and within the right order of magnitude.
The aeronautical engineering problem is more about keeping this plentiful lift stably directed upwards and allowing the aeroplane to hold a steady attitude and keep any torques arising from lift nonuniformity from flipping the plane over. So we can (and will, below), for example, apply the Theorem of Blasius to calculate lift, and be assured it is no more than a quantification of Sklivv's idea that "aeroplanes thrust air downwards, so the air thrusts aeroplanes up". The common misconception here is that airflows split at the wing's leading edge and two neighbouring particles will reach the wing's lagging edge at the same time, so that the upper particles must fare the curved surface at higher speeds and therefore the pressure on the upper wing surface is less.
The sharp edge on the aerofoil above would normally map the flow in the $z$-plane so that there were an unphysical infinite velocity at this sharp point.
It is motivated by the knowledge that circulation is observed aroung wings, there is experimentally only one stagnation point on the leading edge of the wing and the fact that the right amount of circulation can reproduce these experimentally seen results. We add circulation to "fudge" a compensation for this theoretical lack: viscosity is "nature's way of enforcing the Kutta-Joukowsski condition". To do this successfully, one must use the right branches of the inverse transform in the right co-ordinate patches. The animation shows the progress of fluid particles for the Joukowski aerofoil flow, illustrates the assertion that the flow above the wing traverses the wing much more quickly than the flow underneath and lastly, shows very well the main thesis that "aeroplanes thrust air downwards". There are many types of current liabilities, and numerous examples and measurement principles are cited. Special attention is needed because these potential risks are not necessarily reported as liabilities. It is important to learn about the full cost of a payroll, and how all such costs are to be recorded. This casual description is inadequate for all situations, so accountants have developed a very specific definition to deal with more issues. Further, such obligations will typically involve the use of current assets, the creation of another current liability, or the providing of some service.
That is, a business starts with cash, buys inventory, sells goods, and eventually collects the sales proceeds in cash. A furniture manufacturer may have to buy and cure wood before it can be processed into a quality product. Bank borrowings, equipment purchases, and some credit purchases from suppliers involve such instruments.
When a note or other debt instrument is of long duration, it is reported as a long-term liability.

These items relate to expenses that accumulate with the passage of time but will be paid in one lump-sum amount.
These items represent an obligation on the part of the seller to either return the money or deliver a service in the future. A correct legal form would typically be far more expansive and cover numerous things like what happens in the event of default, who pays legal fees if there is a dispute, requirements of demand and notice, and so forth.
For example, $9,000 may be borrowed, but a $10,000 note is established (interest is not separately stated). This means that the $1,000 discount should be recorded as interest expense by debiting Interest Expense and crediting Discount on Note Payable. If the preceding example had a maturity date at other than the December 31 year-end, the $1,000 of total interest expense would need to be recorded partially in one period and partially in another.
As a result, statutes have increasingly required fuller disclosure (a€?truth in lendinga€?) and, in some cases, outright limits on certain practices. Lenders who overcharge interest or violate laws can find themselves legally losing the right to collect amounts loaned. General business risks include the risk of war, storms, and the like that are presumed to be an unfortunate part of life for which no specific accounting can be made in advance. Rules specify that contingent liabilities should be recorded in the accounts when it is probable that the future event will occur and the amount of the liability can be reasonably estimated. Likewise, a note is required when it is probable a loss has occurred but the amount simply cannot be estimated.
Most recognized contingencies are those meeting the rather strict criteria of a€?probablea€? and a€?reasonably estimable.a€? One exception occurs for contingencies assumed in a business acquisition. The reason is that the event (a€?the injury itselfa€?) giving rise to the loss arose in Year 1. When goods are sold, an estimate of the amount of warranty costs to be incurred on the goods should be recorded as expense, with the offsetting credit to a Warranty Liability account. Companies may offer coupons, prizes, rebates, air-miles, free hotel stays, free rentals, and similar items associated with sales activity.
These services may include janitorial support, legal services, air conditioner repairs, audits, and so forth. In essence, employers becomes an agent of the government, serving to collect amounts for the government. For illustrative purposes, assume a 6% social security tax, on an annual income of $100,000. In each case, the employer is acting to collect amounts from the employee, with a resulting fiduciary duty to turn the monies over to another entity. The specific rates will depend on the particular state of employment and each individual employera€™s employment history. In this text, assume the federal rate is one-half of one percent (0.5%), and the state rate is three percent (3%), on a maximum income of $10,000 per employee. These amounts can be substantial, perhaps even exceeding the amounts employees contribute on their own behalf.
For many companies, the total cost of an employee can be 125% to 150% of the gross earnings.
Oftentimes, a business may hire an outside firm that specializes in payroll management and accounting. Most firms will set up a separate payroll journal or database that tracks information about each employee, as well as in the aggregate. Employers who fail to do so are subject to harsh penalties for the obvious reason that the funds do not belong to the employer. In addition to paid vacations, employers may provide for other periods of compensated absences.
Accounting rules provide that companies expense (debit) and provide a liability (credit) for such accumulated costs when specified conditions are present. Begin by noting that there are two broad types of pensions: defined contribution plans and defined benefit plans. Further, the employer ordinarily gets a tax deduction for its contribution, even though the employee does not recognize that contribution as taxable income until amounts are withdrawn from the pension many years later. With these plans the employera€™s promise becomes more elaborate and its cost far more uncertain. They prepare estimates that are used by accountants to calculate annual pension expense for a defined benefit plan. Matching principles again dictate that such costs be expensed during the period of time in which the employee is actively working to vest these rights.
He also appointed  Justice  Christy Gabriel-Nwankwo as the State Acting President Customary Court of Appeal. Governor  Wike  said  all the  potholes  in the state capital  will be addressed for free flow of traffic  to improve  the productivity  of the people. He was saddened  by the fact that the altercation  between  the  immediate  past administration  and the refuse collectors has led to uncleared refuse in many parts of the city. You're now going to explore the longest time prophecy in the Bible - a prophecy that perfectly predicted the first coming of Jesus and the time of His death.
Some have suggested that the little horn represents Antiochus Epiphanes, a Seleucid king who ruled over Palestine in the second century B.C. When a saint asked how long God's people and heavenly sanctuary would be trodden under foot, what was heaven's reply?
The angel wanted us to understand that the 2,300-day prophecy is a message which applies primarily to all of us who are living in the end-time of earth's history. After His ministry of three and one-half years ended, Jesus confirmed the covenant through His disciples (Hebrews 2:3). Jesus, God's Son--deity Himself--who was more than equal to all the people who would ever live on earth, agreed to sacrifice His life to pay the death penalty for every sinner (1 Corinthians 5:7). There is no warrant or evidence whatever for inserting a gap anywhere between any of the years of the 490-year prophecy. The thing is, none of the many sources I've seen that discredit the Bernoulli effect explain what's actually going on, so I'm left wondering. Stalling, which means increasing the angle of attack so the airflow becomes detached, is a good way to descend much faster than you probably want to. Indeed maintaining air sticked to the wing at large angles of attack involves understanding Bernoulli, but Bernoulli principle doesn't explain lift in the first place. These "mere surface effects and Bernoulli's principle" follow from Sklivv's idea as I hope to make clear.
Buildings and structures of any shape the size and weight of fully laden aeroplanes are torn up and borne into the sky or utterly torn down and destroyed. The pressure difference between the upper and lower surface of a wing exists because the wing is pushing the air down, not a separate phenomenon. Actually, the upper path particles are sped up much more than this explanation implies and reach the wing's lagging edge well before their lower-path-faring neighbours. In practice, it is seen in wind tunnel tests that the streamlines stay tangent to the upper surface, and that there is one stagnation point at the wing's leading edge (intuitively the air "crashes" here) and no other stagnation points on either the top of bottom of the wing. If we put $\delta = 0$, then the wing is simply the straight branch cut between $\omega = \pm 1$, so we have a version of the calculation I began with but now refined to take account of the full flow pattern. The parameter $h$ bends the branch cut so that it bows upwards and stays inside the aerofoil, thus allowing the branches of the inverse Joukowsky transform to plot the mapped cylinder flow properly. This of course is owing to the mathematical complexity - the existence of the Clay mathematics prize shows how much we really know about deep fluid dynamics (although numerical models are getting very good). Great care is needed to correctly identify unique current liabilities, such as upcoming principal payments on long-term loans.
Attention is also given to the legal duties of an employer to maintain proper payroll records and discharge fiduciary duties for remitting taxes to the government.
Although an account payable may be supported by a written agreement, it is more typically based on an informal working relation where credit has been received with the expectation of making payment in the very near term.
However, the amount of principal which is to be paid within one year or the operating cycle, whichever is longer, should be separated and classified as a current liability. As such, the prepayment is reported as a€?unearned revenuea€? within the current liability section of the balance sheet.
A common scenario would involve the borrowing of money in exchange for the issuance of a promissory note payable.
In the preceding note, Oliva has agreed to pay to BancZone $10,000 plus interest of $400 on June 30, 20X8.
The cash payment included $400 for interest, half relating to the amount previously accrued in 20X8 and half relating to 20X9.
Another acceptable alternative is to list them by maturity value, from the largest to the smallest. At maturity, $10,000 is repaid, representing a $9,000 repayment of borrowed amounts and $1,000 interest. The $1,000 discount would be offset against the $10,000 note payable, resulting in a $9,000 net liability. In this way, the $10,000 paid at maturity (credit to Cash) will be entirely offset with a $10,000 reduction in the Note Payable account (debit). This means that a loss would be recorded (debit) and a liability established (credit) in advance of the settlement.
Normally, accounting tends to be very conservative (when in doubt, book the liability), but this is not the case for contingent liabilities.
What about business decision risks, like deciding to reduce insurance coverage because of the high cost of the insurance premiums? Conversely, if the injury occurred in Year 2, Year 1a€™s financial statements would not be adjusted no matter how bad the financial effect.
As warranty work is performed, the Warranty Liability is reduced and Cash (or other resources used) is credited. During the year Zeff sells $3,500,000 worth of goods, eventually expecting to incur warranty costs equal to 2% of sales ($3,500,000 X 2% = $70,000). Withheld amounts that have yet to be remitted to the government are carried as a current liability on the employera€™s books (recall the earlier mention of amounts collected for third parties). This Act establishes a tax that transfers money from workers to aged retirees (and certain other persons who are in the unfortunate position of not being able to fully provide for themselves due to disability, loss of a parent, or other serious problem). This tax is levied on every dollar of gross income, without regard to an employeea€™s total earnings. These taxes are levied to provide funds that are paid to workers who are actively seeking but unable to find regular employment. Employers who rarely lay off or fire employees enjoy a favorable rate, but those who do not maintain a stable labor pool will find their rates adjusted to a higher level. Thus, assume the federal unemployment tax (FUTA) is capped at $50 per employee and the state unemployment tax (SUTA) is capped at $300. Generally, this type of insurance provides for payments to workers who sustain on-the-job injuries and shields the employer from additional claims. Current law requires employers meeting certain thresholds to provide healthcare insurance to employees or face substantial penalties.
It helps employees accurately prepare their own annual federal and state income tax returns and allows the government to verify amounts reported by those individual taxpayers. The outside firm manages the payroll, recordkeeping, government compliance, timely processing of tax deposits, and the like. In addition, it is quite common to open a separate payroll bank account into which the gross pay is transferred and from which paychecks and tax payments are disbursed. Likewise, employees who participate in, or are aware of misapplication of such funds can expect serious legal repercussions. Examples include sick leave, holidays, family emergency time, jury duty time, military reserve time, and so forth. Those conditions are that the accumulated benefit (1) relates to services already rendered, (2) is a right that vests or accumulates, (3) is probable to be paid to the employee, and (4) can be reasonably estimated.
With a defined contribution plan, an employer promises to make a periodic contribution (usually a set percentage of the employeea€™s salary with some matching portion also provided by the employee) into a separate pension fund account. For example, a company may offer annual pension payments equal to 2% per year of service times the final annual salary. Matching concepts expense this cost during the periods of active employee service, rather than periods of retirement. As a result, companies will expense the estimated cost of post-retirement benefits over many years, creating an offsetting liability on the balance sheet.
He has since directed the immediate  clearing  of the refuse dumps and will meet with the  refuse collectors on Wednesday,  June 3.
He understands  the  needs of the  state  and has the  required  stamina to address  the  rot.. In Study Guide 16, "Angel Messages from Space," you learned that God has an extremely important message the world must hear before Christ's return! It has special meaning for today.a€?a€?Introduction to Daniel Chapter 9a€?After Daniel's vision of chapter 8, the angel Gabriel came and began explaining the vision to him.
God's people would soon be returning from captivity in Medo-Persia, and God would cut off 490 years from the 2,300 years and allot them to His chosen people as another opportunity to repent and serve Him. He sent them first to the Jewish nation (Matthew 10:5, 6), because His chosen people still had three and one-half years remaining of their 490-year opportunity to repent. By accepting His sacrifice, sinners would thus be freed from the guilt of sin (Romans 3:25).
It has special meaning for today.Introduction to Daniel Chapter 9After Daniel's vision of chapter 8, the angel Gabriel came and began explaining the vision to him. Everything in aeroplane physics begins and ends with "aeroplanes thrust air downwards, so the air thrusts aeroplanes up". There is NO shortage of lift from a $300\mathrm{km\,h^{-1}}$ relative airspeed to hold almost anything the size and weight of fully laden commercial jetliner up: at these airspeeds, almost anything of this size and weight and lighter flies.
We see that the wing's effective vertical cross section is bigger than the actual wing by a factor of 2 to 3.
See this wonderful video from the University of Cambridge, particularly at about 50 seconds in.
Sometimes there is a small region of turbulence around the wing's lagging edge (as in the University of Cambridge video) (i.e. I decided very early on that the only rigorous knowledge in this field is experiment, so I insist on explanations in these terms.
The accounting consequences of other forms of employee compensation, such a pension, are briefly described. If that is the case, then current liabilities might include obligations due in more than one year. Properly constructed, a note payable becomes a negotiable instrument, enabling the holder of the note to transfer it to someone else.
For example, a $100,000 long-term note may be paid in equal annual increments of $10,000, plus accrued interest. The amount that employees have earned but not been paid is termed accrued salaries and should be reported as a current liability. Recall, from earlier chapters, that the unearned revenue is removed and revenue is recognized as the goods and services are provided. However, companies often renew such obligations, in essence, borrowing money to repay the maturing note.
But, at some point, it is fair to assume that the accumulated interest will also start to accrue interest.
Note that the interest rate may appear to be 10% ($1,000 out of $10,000), but the effective rate is much higher ($1,000 for $9,000 = 11.11%).
Legal disputes give rise to contingent liabilities, environmental contamination events give rise to contingent liabilities, product warranties give rise to contingent liabilities, and so forth. Therefore, one should carefully read the notes to the financial statements before investing or loaning money to a company.

GAAP is not very clear on this subject; such disclosures are not required, but are not discouraged.
However, a note to the financial statements may be needed to explain that a material adverse event arising subsequent to year end has occurred. In this manner, the expense is recorded in the same period as the sale (matching principle). While the details may vary, the basic procedures and outcomes are similar to those applied to warranties. The company has the right to control or direct only the result of the work done by an independent contractor. Additional reductions can occur for insurance, retirement savings, charitable contributions, special health and child care deferrals, and other similar items.
Gross pay might be increased for both hourly and salaried employees based on applicable overtime rules. The level of withholdings is based on the employeea€™s income, the frequency of pay, marital status, and the number of withholding allowances claimed (based on the number of dependents).
But, for companies that do not carry such insurance, the employer may have an unlimited exposure to claims related to work place injuries.
This system provides an added control to make sure that employee funds are properly maintained, processed, and reconciled.
The government has made it very simple for employers to remit withheld amounts, as most commercial banks are approved to accept such amounts from employers. Sometimes, these benefits accumulate with the passage of time, so that the benefit is a function of tenure with the company. Vacation pay typically meets these conditions for accrual, while other costs depend upon the individual companya€™s policies and history. After a minimum vesting period, the funds become the property of the employee for his or her benefit once they enter retirement. So, a person who works 30 years and then retires may be eligible for continuing pay at 60% of his or her annual salary. Some or all of the annual expense is funded by a transfer of money into a pension trust fund.
Equality and mutual respect for the constitutional status, powers and functions shall prevail among the three arms of government. The first point commands people to worship God and glorify Him, because the hour of His judgment has arrived(Revelation 14:7).
The rough male goat symbolized the third world kingdom of Greece, and the huge horn symbolized Alexander the Great. Others, including most leaders of the Reformation, have believed that the little horn represents Rome in both its pagan and papal forms. Thus the camp was cleansed from sin.a€?a€?Heaven was here assuring Daniel that sin and the little horn power would not continue to prosper, control the world, and persecute God's people endlessly. When Gabriel reached the point of the 2,300 days, Daniel collapsed and was ill for some time. From that date onward the Jews, because they rejected Jesus and God's plan, were no longer God's chosen people or nation.
The angel said the heavenly sanctuary would be cleansed, or the heavenly judgment would begin.
Never in Scripture does a specific number of time units (days, weeks, months, years) comprising a stretch of time mean anything but continuous or consecutive time units. Thus the camp was cleansed from sin.Heaven was here assuring Daniel that sin and the little horn power would not continue to prosper, control the world, and persecute God's people endlessly.
Is this something that can be explained or summarized at a level appropriate for someone who isn't trained in fluid dynamics? That's what happens at a high-enough angle of attack, and it is exacerbated by anything that makes the surface rough. This is not surprising at steady state, well below speed of sound flow: the fluid bunches up and the disturbance is much bigger than just around the wing's neighbourhood. There is a fallacy (to be discussed below) as shown by experiment (and, hand-wavingly, by theory) in the wonted demonstration of lift using Bernoulli's principle, but the idea is basically sound, as it must be from its derivation from the Navier-Stokes equation and Newton's laws shown above. This fact shows that the circulation $\oint_\Gamma \vec{v}\cdot\mathrm{d}\vec{r}$ around the wing's surface $\Gamma$ is nonzero, a fact which we intuitively expect from simple theory (as shown below) and which is amply confirmed in experiment: see the video, or go to the end of a runway of a large airport on a damp day so that you can let big commercial jetliners fly over you at about 50m height (take your earmuffs).
The basics of accounting for notes payable are introduced in this chapter, and lay the foundation for more complex debt accounting issues that arise in the following chapter.
At the end of any given year, the $10,000 principal due during the following year should be reported as a current liability (along with any accrued interest), with the remaining balance shown as a long-term liability. Likewise, interest on a loan is based on the period of time the debt is outstanding; it is the passage of time that causes the interest payable to accrue.
The seller of merchandise must collect the sales tax on transactions, but then has a duty to pay those collected amounts to the appropriate taxing entity.
Should currently maturing long-term debt that is subject to refinancing be shown as a current or a long-term liability? It becomes apparent that one should be alert to the stated assumptions intrinsic to a loan agreement. Some people call this a€?interest on the interest.a€? In the next chapter, this will be examined in much more detail. International accounting standards focus on recording a liability at the midpoint of the estimated unfavorable outcomes.
In contrast, an employee is defined as a person who works for a specific business and whose activities are directed by that business. Employers are well advised to monitor statutes relating to overtime; by law, certain employees must be paid for overtime.
To illustrate, a company may stipulate that one half-day of sick leave and one day of vacation time is accrued for each month of employment. Prior to withdrawal, the funds might be invested in stocks, bonds, or other approved investments.
The pension assets and obligations are effectively transferred to a separate pension trust, greatly simplifying the recordkeeping of the employer. Those funds are invested and eventually disbursed to retirees, but the company remains obligated for any shortfalls in the pension trust.
In Daniel 8 and 9, God reveals the date for His final judgment to begin and powerful prophetic clues proving Christ as the Messiah. The four horns that replaced the great horn represent the four kingdoms into which Alexander's empire was divided. Instead, in 2,300 years God would step in with the heavenly day of atonement, or judgment, where sin and sinners would be identified and later removed from the universe forever.
He regained his strength and resumed doing the king's business but was much concerned regarding the unexplained portion of the vision--the 2,300 days. Instead, God now counts people of all nationalities who accept and serve Him as spiritual Jews. The burden of proof is on those who claim that any part of any time prophecy should be detached and counted later.a€?a€?C. Those who teach that Antiochus Epiphanes is the little horn count the 2,300 days as literal days instead of prophetic days--each equal to a year.
The burden of proof is on those who claim that any part of any time prophecy should be detached and counted later.C. Put simply: almost everything flies at this airspeed, but only very special things do so stably.
On a damp day, you will see vortices breaking off the wings' outer edges, will see them swirling in the damp air for many seconds in the aeroplane's wake and, if you take you hearing protection off after the aeroplane has pass, you will hear the vortices crackling in the air, sounding a little like waves washing on the beach.
The way we achieve effects similar to experiment and "renormalise" our solution is to add the right amount of circulation $a$ to the flow so that one of the stagnation points on the spinning cylinder is mapped to the sharp edge (the branch point at $\omega = +s_\omega$) in the $\omega$-plane: the stagnation thus cancels the otherwise unphysical infinite velocities there and "regularises" our solution. Witness the branch cut inside the aerofoil below and also how far from the wing's surface its effect stretches. When a note is due in less than one year (or the operating cycle, if longer), it is commonly reported as a current liability. Such amounts are appropriately reflected as a current liability until the funds are remitted to the rightful owner. For now, just take note that a loan agreement will address this by stating the frequency of compounding, which can occur annually, quarterly, monthly, daily, or continuously (which requires a bit of calculus to compute). Since Fictitious has not yet exceeded $100,000 in gross income for the year-to-date, the annual maximum has not been reached. The frequency of the required remittance is dependent upon the size of the employer and the total payroll. The employee will receive the full benefit of the funds and the investment returns, usually withdrawing them gradually after retirement.
How long will retirees live and draw benefits, how many years will employees work, how much will the annual salary be, and so on?
If a company has failed to fund all the amounts expensed to date, or if the pension fund is a€?underfundeda€? relative to outstanding pension promises made, a pension liability is reported on the balance sheet.
In Daniel 7:6, these four kingdoms are represented by the four heads of the leopard beast, which also symbolizes Greece. 70.) We learned in Study Guide 17 that the heavenly day of atonement, or judgment, was slated for the end time. Righteousness is never a locked-in, programmed provision that takes me to heaven no matter how I live and even if I do not want to go.
This literal time period of a little over six years has no meaningful application to Daniel chapter 8. This is much more fun than it sounds when your children are badgering you to do such a thing and, from the sights and sounds, I learnt heaps more from doing it that I thought I would.
The effective vertical component of the wing's area that is presented to the flow is clearly much greater than the actual vertical component of the wing's area, so the factor of 2 to 3 scaling in the A380 Airbus lift as reckoned by the simple fluid deflexion calculation seems highly plausible and unsurprising. A currently maturing long-term obligation is to be shown as a current liability unless (1) the company intends to renew the debt on a long-term basis and (2) the company has the ability to do so (ordinarily evidenced by a firm agreement with a competent lender). The distinction is very important, because the payroll tax and record keeping requirements differ for employees and independent contractors.
If Fictitious exceeds the annual limit, the tax would cease to be withheld for the remainder of the calendar year. But, the bulk of the pension assets and obligations are carried on the books of the separate pension trust fund.
Daniel 7:24-27 also establishes the fact that Rome in its papal form will be succeeded by the kingdom of Christ. The wrongs against God's people will at long last be righted, and the peace and harmony of Eden will once again fill the universe. All attempts to make this literal time period fit Antiochus Epiphanes have uniformly failed, which is an embarrassment to its proponents.a€?D.
All attempts to make this literal time period fit Antiochus Epiphanes have uniformly failed, which is an embarrassment to its proponents.D.
Even though the following calculation has an air of theoretical soundness and "first principles" to it, it is important to understand that it too is an experimental model: the circulation is forced into our description, motivated by the confirmation of the former's existence by experiment. President Barack Obama wait for leaders to arrive for the Nordic state dinner on the North Portico at the White House, May 13, 2016, in Washington, DC.
As a general rule, amounts paid to independent contractors do not involve any a€?tax withholdingsa€? by the payer. Because of reporting complexities and actuarial risks, defined benefit pension plans are becoming less common. Please read Daniel chapters 8 and 9 before starting this Study Guide, and ask God's Spirit to guide you in understanding this phenomenal lesson.
The Kutta-Joukowski Condition (see Wikipedia page for Kutta Condition) as well as the Wikipedia page for the Kutta-Joukowski Theorem is little more than an ad-hoc experimentally motivated fix: it is simply this. However, the payer may need to report the amount paid to the Internal Revenue Service (IRS) on a Form 1099, with a copy to the independent contractor. Thus, the burden associated with this tax is actually twice what is apparent to most employees. If my daily choice is for Him, He will change me and make me like Him and eventually take me into His blessed new kingdom.
When we model the flow with a Joukowski aerofoil (described below), there is a sharp, lagging edge on the wing. President Barack Obama, Jenni Haukio, President of Finland Sauli Niinisto, Ulla Lofven, and Prime Minister of Sweden Stefan Lofven gather for a group photo in the State Dining Room at the White House, May 13, 2016, in Washington, DC. Although Antiochus Epiphanes did rule Palestine for a while, he had almost no success in Egypt (south) and Macedonia (east).a€?F. Although Antiochus Epiphanes did rule Palestine for a while, he had almost no success in Egypt (south) and Macedonia (east).F. However, by postulating and choosing the right circulation in the flow, we can put a stagnation point at the lagging edge, thus cancelling the singularity, regularising our solution and also forcing the experimentally observed condition that there is only ever one stagnation point at the wing's leading edge, never elsewhere. The activists, part of a movement called 'Ende Gelaende,' are demanding an end to the use of coal for energy production in favor of renewable energy means. So Jesus actually began His ministry by clearly referring to the 2,300-day prophecy, stressing its importance and accuracy.
Getting rid of sin in our lives and in the universe is possible only through Him (Acts 4:12). In Noah's day, God stated that the Flood judgment would occur in 120 years (Genesis 6:3)--and it happened. No wonder heaven's three-point final message to the world calls upon us all to worship Him (Revelation 14:6, 7).
More serious, detaching the last seven years from the 490-year prophecy so distorts the true meaning of many prophecies in the books of Daniel and Revelation that people simply cannot correctly understand them. The annual event draws approximately 20,000 enthusiasts from all over Europe from Goth, Cybergoth, Steampunk, Rivethead and Punk influences. He also appointed Justice Christy Gabriel-Nwankwo as the State Acting President Customary Court of Appeal.
In Daniel's day, God stated that His end-time judgment would begin in 2,300 years (Daniel 8:14)--and it happened. This is why God condemns private interpretation of prophecy, such as this seven-year gap theory. President Barack Obama (L) escorts Denmark Prime Minister Lars Lokke Rasmussen, Finland President Sauli Niinisto, Sweden Prime Minister Stefan Lofven, Iceland Prime Minister Sigurdur Ingi Johannsson and Norway Prime Minister Erna Solberg along the White House Colonnade to the Oval Office on May 13, 2016 in Washington, D.C. Then Lucifer, a brilliant heavenly angel (as we learned in Study Guide 2), challenged God and His principles of government. It brings heartache, confusion, chaos, tragedy, disappointment, sorrow, betrayal, and evil of every kind.
This relationship between rejecting the Messiah and the destruction of the city and temple is the crucial message of Daniel 9:26, 27. It is a message announcing the consequences of Israel's continued rejection of the Messiah--even after being given an additional 490 years of loving probation. Governor Wike said all the potholes in the state capital will be addressed for free flow of traffic to improve the productivity of the people.
He was saddened by the fact that the altercation between the immediate past administration and the refuse collectors has led to uncleared refuse in many parts of the city.
He has since directed the immediate clearing of the refuse dumps and will meet with the refuse collectors on Wednesday, June 3.

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