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The Influence of Temperature in the Forward Osmosis Process Free Essays

Chapter FourMathematical Model Chapter Four THEORETICAL ANALYSISMA andMathematical Modeling Purpose of the survey is to probe of temperature as a factor that influences the conveyance of H2O across the membrane in FO procedure. The steady-state theoretical accounts have been developed to foretell H2O i ¬Ã¢â‚¬Å¡ux (JouleTungsten) as map of temperature (Thymine) and bulk concentration (C) ( i.e. We will write a custom essay sample on The Influence of Temperature in the Forward Osmosis Process or any similar topic only for you Order Now Draw and Feed concentration ) . It was besides study the consequence of temperature on some belongingss, such as Solute diffusion coefficient (CalciferolSecond) , Mass transportation coefficient (K) , Permeability coefficient (A) and Solute electric resistance (Km) . 4.1 Osmotic Pressure The osmotic force per unit area (?) of a solution depends on the concentration of dissolved ions in solution and the temperature of solution, and can be computed by utilizing Va n’t Hoff equation: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.002.png" alt="" / WhereNis the van’t Hoff factor ( histories for the figure of single atoms of a compound dissolved in the solution ) ,?is the osmotic coefficient,Cis the molar concentration ( molar concentration ) of the solution,Roentgenis the gas invariable andThymineis the absolute temperature of the solution. The van’t Hoff factor is introduced to cover divergences from ideal solution behaviour that include finite volume occupied by solute molecules and their common attractive force as in new wave derWaals attractive force ( Howard, 2003 ) . Table 4.1 show osmotic coefficients (?) for a figure of solutes of physiological importance ( Khudair, 2011 ) . For all solutes?depends on the substance and on its concentration. As the concentration of any solute attacks zero its value of?attacks 1. In ideal solution,?= 1 ( Glass tone, 1974 ) . Table 4.1 Osmotic Coefficients (?) and Van’t Hoff Factor ( N ) for a Number of Solutes Substance Van’t Hoff Factor (N) Osmotic Coefficients ( ? ) NaCl 2 0.93 KCl 2 0.92 HCl 2 0.95 New hampshire4Chlorine2 2 0.92 NaHCO3 2 0.96 CaCl2 3 0.86 MgCl2 3 0.89 Sodium2So4 3 0.74 MgSO4 2 0.58 Glucose 1 1.01 Sucrose 1 1.02 4.2 Concentration Polarization 4.2.1 External Concentration Polarization Concentration polarisation ( CP ) is the accretion of solutes near the membrane surface and has inauspicious effects on membrane public presentation. The i ¬Ã¢â‚¬Å¡ux of H2O through the membrane brings feed H2O ( incorporating H2O and solute ) to the membrane surface, and as clean H2O i ¬Ã¢â‚¬Å¡ows through the membrane, the solutes accumulate near the membrane surface. Equations for concentration polarisation can be derived from i ¬?lm theory and mass balances. Harmonizing to i ¬?lm theory, a boundary bed signifiers at the surface of the membrane. Water and solutes move through the boundary bed toward the membrane surface. As H2O base on ballss through the membrane, the solute concentration at the membrane surface additions. The concentration gradient in the boundary bed leads to diffusion of solutes back toward the majority provender H2O. During uninterrupted operation, a steady-state status is reached in which the solute concentration at the membrane surface is changeless w ith regard to clip because the convective i ¬Ã¢â‚¬Å¡ow of solutes toward the membrane is balanced by the diffusing i ¬Ã¢â‚¬Å¡ow of solutes off from the surface. A mass balance can be developed at the membrane surface as follows: Mass accretion = mass in ? mass out ( 4.2 ) With no accretion of mass at steady province, the solute i ¬Ã¢â‚¬Å¡ux toward the membrane surface must be balanced by i ¬Ã¢â‚¬Å¡uxes of solute i ¬Ã¢â‚¬Å¡owing off from the membrane ( due to diffusion ) and through the membrane ( into the permeate ) as follows: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.003.png" alt="" / WhereMeteris mass of solute,Jouletungstenis the experimental permeate H2O flux,Tis clip,CalciferolSecondis the diffusion coefficient of the solute,omegathe distance perpendicular to membrane surface,Cpeis the solute concentration in the permeate andE‘is the surface country of membrane. Equation 4.3 applies non merely at the membrane surface but besides at any plane in the boundary bed because the net solute i ¬Ã¢â‚¬Å¡ux must be changeless throughout the boundary bed to forestall the accretion of solute anyplace within that bed ( the last term in equation 4.3 represents the solute that must go through through the boundary bed and the membrane to stop up in the permeate ) . Rearranging and incorporating equation 4.3 across the thickness of the boundary bed with the boundary conditions C ( 0 ) = CMeterand C ( ?Bacillus) = CF, cell, where CF, cellis the concentration of provender cell solution and CMeteris the concentration at the membrane surface, are done in the undermentioned equations: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.004.png" alt="" / Integration outputs img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.005.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.006.png" alt="" / WhereKis the mass transportation coefficient and?Bacillusthickness of the boundary bed, rearranging the equation 4.6 when utilizing the van’t Hoff equation the eventually theoretical account from the concentrative external concentration polarisation at each permeate flux, could be calculated utilizing: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.007.png" alt="" / Where?F, Bis the osmotic force per unit areas of feed solution at the majority and?F, mis the osmotic force per unit areas of the provender solution at the surface membrane. Note that the advocate is positive, he pointed out that ?F, m A ; gt ; ?F, B. The draw solution in touch with the permeate side of membrane is the being diluted at the permeate membrane interface by the permeating H2O ( Moody and Kessler, 1976 ) . This is called diluted external CP. Both dilutive external CP phenomena cut down and concentrative the effectual osmotic driving force. A dilutive external CP modulus be identified as above, merely In the present instance, the concentration of the majority greater than concentration of the draw solution at the membrane surface ( i.e. ?D, B A ; gt ; ?D, m) ( Cath et al. , 2006 ) : img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.008.png" alt="" / Where?D, mis the osmotic force per unit areas of the draw solution at the membrane surface and?D, Bis the osmotic force per unit areas of draw solution at the majority. The general equation depicting H2O conveyance in FO, RO, and PRO is ( Cath et al. , 2006 ) : img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.009.png" alt="" / Where,Athe H2O permeableness invariable of the membrane, ? the contemplation coefficient, and a?† P is the applied force per unit area. For FO, a?† P is zero ; for RO, a?† P A ; gt ; a?† ? ; and for PRO, a?† ? A ; gt ; a?† P ( see figure 4.1 ) . img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.010.png" alt="" / Figure 4.1 Direction and magnitude of H2O as a map of ?P. To pattern the flux public presentation of the forward osmosis procedure in the presence of external concentration polarisation, we start with the flux equation for forward osmosis, given as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.011.png" alt="" / We assume that the salt does non traverse membrane, the osmotic contemplation coefficient (?) , assume equal 1. Equation 4.10 predicts Flux as maps of driving force merely in the absence dilutive external concentration polarisation or concentrative, which may to be valid merely if the permeating flux is excessively low. When higher flux rates, must be modified to include this equation both the dilutive external concentration polarisation and concentrative: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.012.png" alt="" / Figure 4.2 ( a ) shows this phenomenon with a dense symmetric membrane ( McCutcheon and Elimelech, 2006 ) . 4.2.2 Internal Concentration Polarization If the porousness support bed of asymmetric membrane confronting feed solution, as is the instance in force per unit area retarded osmosis ( PRO ) , Polarization bed is established along interior of heavy active bed as H2O and solute propagate the porousness bed ( Figure 4.2 ( B ) ) . This is referred to as concentrative internal concentration polarisation, this phenomenon is similar to concentrative external concentration polarisation, except that it takes topographic point within the porous bed, and therefore, can non be underestimated by cross flow ( Lee et al, 1981 ) Obtained look patterning this phenomenon in force per unit area retarded osmosis ( Loeb et al. 1997 ) . This equation describes internal concentration polarisation ( ICP ) the effects and how it links to H2O flux, salt permeableness coefficient ( B ) and H2O permeableness coefficient: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.013.png" alt="" / WhereKmis the opposition to solute diffusion within the membrane porous support bed,Kmis defined as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.014.png" alt="" / WhereSecondthe membrane structural parametric quantity,?mis the thickness,?is the tortuousness and?is the porousness of the support bed,Kmis a step how easy it can be dissolved widespread support inside and outside Layer, and hence is a step of the strength of ICP. We maintain the usage of theKmterm due to convention established in old surveies on internal concentration polarisation. Salt permeableness coefficient ( B ) is about negligible compared with the other footings in the equation 4.12. Therefore, we ignore salt flux in the way of H2O flux and any transition of salt from the permeate ( draw solution ) side ( Gray et al. , 2006 ) . Therefore, flux can be solved for implicitly from equation 4.12: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.015.png" alt="" / The exponential term in equation 4.14 is the rectification factor that could be considered the concentrative internal concentration polarisation modulus, defined as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.016.png" alt="" / Where ?F, Iis the osmotic force per unit area of the feed solution on the interior of the active bed within the porous support. The positive advocate indicates that ?F, I A ; gt ; ?F, B, or that the consequence is concentrative. Substitute Equation 4.8 into 4.14 to obtain an analytical theoretical account for the impact of internal and external concentration polarisation on H2O flux: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.017.png" alt="" / All the footings in equation 4.16 are readily determined through computations or experiments. From equation we can cipher the flux of H2O through the membrane where feeding solution is placed against asymmetric support bed and the draw solution on the active bed. In forward osmosis applications for desalinization and H2O intervention, the active bed of the membrane faces the provender solution and the porous support bed faces the draw solution ( Kessler and Moody, 1976 ) . As H2O permeates the active bed, the draw solution within the porous infrastructure becomes diluted. This is referred to as dilutive internal concentration polarisation ( Figure 4.2 ( degree Celsius ) ) . ( Loeb et al, 1997 ) Descriptions likewise flux behaviour in the development of forward osmosis: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.018.png" alt="" / When presuming that B = 0 ( i.e. , the salt permeableness is negligible ) and the equation 4.17 is agreement, are acquiring an inexplicit equation for the flux of H2O permeating: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.019.png" alt="" / Here, ?D, Bis now corrected by the dilutive internal concentration polarisation modulus, given by img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.020.png" alt="" / Where ?D, Iis the concentration of the draw solution on the interior of the active bed within the porous support. The negative advocate because the H2O flux is in the way off from the membrane active bed surface, In other words, the concentration polarisation consequence in our instance is dilutive, intending that ?D, I A ; lt ; ?D, Bby replacing equation 4.7 into 4.18, we get img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.021.png" alt="" / The footings in equation 4.20 are mensurable system conditions and membrane parametric quantities. Note that here ; dilutive internal concentration polarisation is coupled with concentrative external concentration polarisation, whereas in the equation 4.16, concentrative internal concentration polarisation was coupled with dilutive external concentration polarisation. In each of these instances, the external concentration polarisation and internal concentration polarisation moduli all contribute negatively to the overall osmotic drive force. The negative part of each addition with higher flux, which suggests a self-limiting flux behaviour, this implies that increasing osmotic drive force will supply decreasing additions in flux ( Tang et al. , 2010 ) . img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.022.png" alt="" /Figure 4.2 Illustration of osmotic driving force profiles for osmosis through several membrane types and orientations, integrating both internal and external concentration polarisation. ( a ) The profile illustrates concentrative and dilutive external CP. ( B ) PRO manner ; the profile illustrates concentrative internal CP and dilutive external CP. ( degree Celsius ) FO manner ; the profile illustrates dilutive internal CP and concentrative external CP (McCutcheon and Elimelech, 2006 ) . In this hunt if taking transmembrane temperature difference into history, the temperature being next to membrane surface will besides differ from that in bulk solution due to the happening of heat transportation. Hence, utilizing van’t Hoff jurisprudence for computation of osmotic force per unit area requires the temperature points to be purely in line with the concentration points as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.023.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.024.png" alt="" / WhereC,TDandTFis the concentration, temperature draw and temperature, with the inferiors F, cell ( feed cell solution ) and D, cell ( draw cell solution ) . The theoretical account to foretell H2O i ¬Ã¢â‚¬Å¡ux can be rewritten to a modii ¬?ed by replacing equation 4.21 and 4.22 in 4.20, we get img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.025.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.026.png" alt="" /Figure 4.3 gives the conventional illustration of the concentration and temperature proi ¬?les in FO procedure operated under active bed – provender solution ( AL–FS ) . img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.027.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.028.png" alt="" / Figure 4.3Conventional diagram of mass and heat i ¬Ã¢â‚¬Å¡ux proi ¬?les within boundary bed and membrane during FO procedure under AL–FS manner in the presence of temperature difference ( TF, cell A ; gt ; TD, cell) . 4.3 Heat Flux Heat transportation from the solution to the membrane surface across the boundary bed in the side of the membrane faculty imposes a opposition to mass reassign The temperature at the membrane surface is lower than the corresponding value at the majority stage. This affects negatively the drive force for mass transportation. Under steady province conditions, derived from the heat balance, the heat transportation in the single compartments of system is represented by the undermentioned equation: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.029.png" alt="" / In which Q denotes the heat flux, and the inferiors FS – BL, m and DS – BL represent feed solution boundary bed, membrane and draw solution boundary bed. By stipulating the equation 4.24, we obtain img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.030.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.031.png" alt="" / WhereHis the single heat transportation coefi ¬?cient,CPthe specii ¬?c heat of H2O,?tungstenthe H2O denseness. Rearranging the equation 4.25 gives expressed looks of temperature near the membrane surfaces as ( Zhong et al. , 2012 ) img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.032.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.033.png" alt="" / It is sensible to dei ¬?ne the temperature at interface of SL and AL by averaging theThymineF, mandThymineD, m img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.034.png" alt="" / 4.4 Heat Transfer Coefficients The finding of heat transportation coefi ¬?cientHis developed on the footing of the correlativity between Nusselt, Reynolds and Prandtl figure ( Holman, 2009 ) . For the laminar flow: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.035.png" alt="" / For the disruptive flow: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.036.png" alt="" / WhereNu=hL/? , Pr =CPhosphorus µ/? ,andimg src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.037.png" alt="" /.Nu is the Nusselt figure,Rheniumthe Reynolds figure andPraseodymiumthe Prandtl figure. TheCPhosphorusis the specii ¬?c heat,Literlength of the channel, µthe dynamic viscousness, and ? the thermic conduction of NaCl solution. The value µis obtained harmonizing to µ = , in which?is the solution denseness, and?the kinematic viscousness. The dependance of?on temperature can be described by img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.038.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.039.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.040.png" alt="" / Where img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.041.png" alt="" / And img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.042.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.043.png" alt="" /are the thermic conduction of H2O at temperature T and 298.15 K. The heat transportation coefficientHcalculated by img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.044.png" alt="" / Where happenNufrom equation 4.29 or 4.30 The overall heat transportation coefficientHmof FO membrane embodies the thermic conduction of both liquid-phase H2O go throughing the micro pores and the solid-phase membrane img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.045.png" alt="" / 4.5 Mass Transfer Coefficient The mass transportation coefficient is a map of provender flow rate, cell geometry and solute system. Generalized correlativities of mass transportation, which have been used by several writers ( Sourirajan, 1970 ) , suggest that the Sherwood figure,Sh,is related to the Reynolds figure,Re,and Schmidt figure,Sc,as: For the laminar flow: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.046.png" alt="" / For the disruptive flow: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.047.png" alt="" / Whereimg src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.048.png" alt="" /andimg src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.049.png" alt="" /.Shis the Sherwood figure,Scandiumthe Schmidt figure andvitamin DHis the hydraulic diameter, the hydraulic diameter is dei ¬?ned as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.050.png" alt="" / Where tungsten and h the channel breadth and channel tallness severally. The parametric quantities,CalciferolSecondand?rely strongly on temperature, which can be quantitatively determined by empirical equations below. For aqueous electrolyte like NaCl,CalciferolSecondvalue of the ions is presented by ( Beijing, 1988 ) img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.051.png" alt="" / Where N ±is the absolute valley of ions ( i.e. N ±=1 ) , and ? ±is the tantamount conduction of Na+and Cl–ions, estimated as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.052.png" alt="" / ( 4.40 ) In whichimg src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.053.png" alt="" /( 5.1Ãâ€"10-3m2/? for Na ions ; 7.64Ãâ€"10-3m2/? for chloride ions ) is the mention tantamount conduction at 298.15 K ; temperature coefficientimg src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.054.png" alt="" /,img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.055.png" alt="" /,img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.056.png" alt="" /forSodium+, andimg src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.057.png" alt="" /,img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.058.png" alt="" /,img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.059.png" alt="" /forimg src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.060.png" alt="" /, severally. The empirical equations were employed to gauge kinematic viscousness of NaCl solution as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.061.png" alt="" / Whereimg src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.062.png" alt="" /is the H2O viscousness at temperature T, expressed as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.063.png" alt="" / In whichvitamin E= 0.12,degree Fahrenheit= -0.44,-ˆ= -3.713,I=2.792 are the fitting parametric quantities,CSecondthe NaCl molar concentration, andThymineRoentgenthe normalized temperature. img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.064.png" alt="" / There is besides another manner to cipher diffusion coefficient in the liquid stage of a dilute solution can be estimated by the Stokes – Einstein equation if the solute radius is clearly larger than the solvent radius img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.065.png" alt="" / WhereKBacillusis the Boltzmann invariable, T ( K ) is the absolute temperature,  µ is the dynamic viscousness of the liquid and ROis the radius of the solute. To cipher diffusion coefficients in aqueous solutions predict that diffusion coefficients really linearly with temperature and reciprocally with viscousness. Indeed, harmonizing to Li and Gregory, ( 1974 ) . In instance of the stokes – Einstein relation the diffusion coefficientD ( T )at a temperatureThymineis given as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.066.png" alt="" / Where D( TO)is the diffusion coefficient at a mention temperatureThymineOand µ ( T )and µ ( TO)are the dynamic viscousnesss at temperaturesThymineandThymineO, severally. Note that temperatures are given in Kelvin. Finally the mass transportation coefficient K calculated by img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.067.png" alt="" / WhereShdiscovery from equation 4.36 or 4.37 4.6 Water Permeability Coefficient The equation ciphering pure H2O permeableness coefi ¬?cient A for FO procedure is derived from the theoretical account ; thereby the H2O i ¬Ã¢â‚¬Å¡ux of rearward osmosis procedure is predicted ( Baker, 2004 ) img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.068.png" alt="" / WhereCtungstenis the H2O molar concentration,Volttungstenthe molar volume of H2O,Calciferoleffthe effectual H2O molecule diffusivity within the pores of active bed of the FO membrane img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.069.png" alt="" / Wherevitamin DSecond( 4AO) andvitamin DPhosphorus( 7.2AO) are the diameter of H2O molecule and pore, and D the evident diffusivity, which is given as img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.070.png" alt="" / Along with H2O dynamic viscousness (  µw ) predicted by img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.071.png" alt="" / There is besides another manner to cipher membrane permeableness ( A ) i ¬Ã¢â‚¬Å¡at-sheet bench-scale RO trial system was used to find the H2O permeableness coefi ¬?cient ( A ) of the CTA membrane. A membrane voucher holding an effectual surface country of 64 centimeter2was the active bed of the membrane confronting the provender solution. Mesh spacers placed in the provender channel enhanced the turbulency of the ultrapure H2O provender watercourse. A hard-hitting positive supplanting pump was used to recirculate the provender solution at 12 L/h. The FO membrane H2O permeableness coefi ¬?cient ( A ) was determined utilizing ( Lee et al. , 1981 ) . img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.072.png" alt="" / Where is the osmotic force per unit area difference across the membrane and ?P is the hydraulic force per unit area difference across the membrane. Because ultrapure H2O was used as the provender solution, was zero during the experiments. Pressure was increased from 1 saloon to 2 saloon. Pressure was held changeless at each increase for continuance of 3 h. Water i ¬Ã¢â‚¬Å¡ux through the membrane was calculated based on the increasing weight of the permeant H2O on an analytical balance. The temperature was held changeless at 25OC. See figure 4.4 img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.073.png" alt="" / Figure 4.4 Flux vs. force per unit area and the swill is representedH2O permeableness coefi ¬?cient ( A ) . 4.7 Recovery Percentage The recovery factor measures how much of the provender is recovered as permeate. It is reported as a per centum ( Al-Alawy, 2000 ) . The recovery of the membrane was calculated by spliting the overall of permeate rate by the provender rate solution. Recovery, or transition, is defined by: img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.074.png" alt="" / WhereVoltPhosphorusis the overall permeate volume andVoltFis the provender volume solution. img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.075.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.076.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.078.png" alt="" /img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.077.png" alt="" / img src="https://s3-eu-west-1.amazonaws.com/aaimagestore/essays/1898671.079.png" alt="" / Figure 4.5 the flow chart of patterning FO H2O flux at different temperature matrixes. 1 How to cite The Influence of Temperature in the Forward Osmosis Process, Essay examples

Auditing and Assurance Business Enumeration

Question: Discuss about the Auditing and Assurance for Business Enumeration. Answer: Part A ASA 700 is essentially the auditing standard that is propounded and issued by the Auditing and Assurance Standard Board to safeguard the interest of the public at the highest possible level. The standard centres round forming opinion reporting financial report of companies that are in accordance with manifold legislative strategic requirements as well as their provisions. It bears strong resemblance with ISA 700 takes into account the duty responsibilities of the auditors while forming opinion relating to the financial report of the companies. In addition, the standard tends to relate to the various forms as well as contents relating to the report of the auditor with respect to financial audit reports (Azim, 2013). The main requirements of ASA 700 can be enumerated as follows:- Main requirements of ASA 700 Audit opinion is reflected in the report of the auditor they are given with respect to the financial statements of the entity. The main requirements of ASA 700 can be mentioned as follows:- i) Formation of opinion based on companys financial statements. It is required to ensure that financial report has been prepared in conformation with regulatory framework. ii) Formation of opinion. Under this, the auditor is required to present an opinion stating clearly that the companys financial statements are present in a true fair manner complying fully with GAAP. iii) Report of the auditor. The report is usually in written form includes the opinion of the auditor the basis of such opinion along with other important parameters (Gilbert et. al, 2005). iv) Additional information included in companys financial report. Additional information those are under the purview of regulatory framework are only required to be included in audit opinion of the companys financial report. Different types of audit opinions their causes. Audit opinion can be refer to as an authentication by the auditor supporting financial statements of the company made largely based on audit concerning the opinion of the accountant. It ensures and takes into account all financial data, records methods that have been followed to arrive at the report. Further, auditor opinion also tends to disregard the existence of all material misstatements appearing in companys financial statements. Now, audit opinion can be manifold and can be broadly classify under four major heads namely qualified, unqualified, adverse disclaimer opinion (Sanderson, 2013). Qualified This category of audit opinion is generally found to be given in the audit report wherein there is a notable deviation found in the presentation of the financial statements records of the company from the rules guidelines of Generally Accepted Accounting Principles or the GAAP (Gilbert et. al, 2005). The exclusions are generally mentioned by the auditor in separate paragraph giving clear indication of the reasons behind the report being labelled Qualified. Unqualified This category of audit opinion is generally found to be offered by the auditor in the audit report wherein it is supposed that the financial statements of the company are devoid of material misstatements. Further, this type of opinion is found to be awarded on the basis of companys internal control mechanism. However, to acquire such opinion the company management has to claim accountability ensuring sound effective formation as well as preservation of such internal control mechanism. Moreover, it is the responsibility of the auditor to examine analyze the productivity and success of the companys internal controls before giving unqualified opinion (Amin Harris, 2015). Adverse This category of audit opinion generally signifies that the companys financial data records do not conform to the provisions of GAAP. It also assumes that the financial records of the company have been fabricated at its highest level (Baldwin, 2010). Adverse opinion can therefore reflect serious frauds which in turn can hamper the growth success of a company to a great extent. Hence, the entities with adverse audit opinion need to make immediate rectification of all financial statements arrange for fresh audit of the same. Further, it is found that the different stakeholders of the company usually turn down financial statements that have been given adverse opinion (Niemi Sundgren, 2012). Disclaimer This category refers to a particular category of audit opinion wherein the auditor fails to finish the audit of the company because of inadequate financial data lack of cooperation from the part of the company management (Brooks, 2014). Further, this type of opinion involves incomplete audit of financial statements of the company that do not comply with auditing standards. Part B a) Connor company has been depending on the bank overdraft to pay off its outstanding debts. It is clear from the details that the negative cash flow has disturbed the company and unable to arrange finances. This proved to be of immense difficulty because the credit crunch will disrupt the ability of the company to repay the overdraft. Therefore, in the present case study I would offer an adverse opinion because the financial statements of the company do not reflect its current financial position. Further, the result of operation and the changes in the financial position are also not considered. Moreover, the financial statements do not comply with GAAP (Cappelleto, 2010). b) In this case study of the local company having a American Parent Company , I would offer an unqualified opinion to the local company because it has got no reservation concerning the financial statements the financial statements can be presented in a fair manner in accordance with GAAP. c)In this particular case, I would like to offer qualified opinion to The Victorian Manufacturing Company due to the fact that here the auditor has taken a exception standpoint i.e. expecting that the market value remained constant during last five years. As a result the financial statements of the company fail to present a fair view and are also inconsistent with the prevalent provisions of GAAP (Wang and Liu, 2014). 2: Internal Control Systems a) Internal control weaknesses in The Adels Companys procedures can be mentioned as follows:- i) The foreman manually writes the hourly rate of pay for new recruits in the corner of the same form prepared for income tax instalment declaration. ii) The foreman verbally advises the payroll department of pay rate adjustments which has no documentary evidence. iii) Each worker fills their name and notes in pencil their arrival departure time on the timesheet. The writing in pencil may be illegible can be erased easily if any changes required to be made to manipulate data intentionally. iv) The box containing the timesheets of the new employees is kept near the factory door. It is certainly not a safe place to keep the box. v) Two payroll clerks divide the card in alphabetical order between them that certainly results in unequal distribution. vi) A statement of cheque details should be prepared and to be given to the foreman a with signature of foreman on the receiving of cheques in the copy of same statement. This will create proper evidence and helps in establishing a record (Brown et al,2014). b) Test of control for each errors identified in part (a) i) To test the first error of part (a) the hourly pay rate of the new recruits should be maintained by the foreman in a separate formal statement or sheet in writing it should also be signed and dated by the foreman before it is given to payroll clerk as notice. It would help in maintaining records. Moreover, it will enable a sharp evaluation can be done when this method is used in operation. ii) To test the second error, the foreman should produce similar document in writing to the payroll department duly dated and signed by him. It would certainly help to tally the data. Tallying will help in tracing any difficulties and will enable reconciliation (Heeler, 2009). iii)To test the third error mentioned above, the employees should use pen instead of pencil for writing their names, arrival and departure time etc. The records would be then more legible long lasting. Further, it can also help in preventing manipulations (Heeler, 2009). iv) To test the fourth error, the box containing the timesheets submitted by the employees can be kept under the supervision of a responsible person to prevent mishandling. v) To deal with the fifth error, the payroll clerks should divide the cards based on numbers and not alphabetically. That would ensure equal distribution of job and responsibility between them. This is to keep track of all the cheques delivered to the foreman. Having a strong assessment of the payment system is an important consideration and will enable to have a smooth progress. Moreover, the responsibility sharing will be more defined in nature (Nicolaescu, 2013). References Amin, K Harris, E.E 2015, Non-profit Stakeholder Response to Going-Concern Audit Opinions, Journal of Accounting, Auditing Finance, vol. 12, pp. 3016-352 Azim, M.I 2013, Independent Auditors Report: Australian Trends from 1996 to 2010, Journal of Modern Accounting and Auditing, vol. 9, no. 3, pp. 356. Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. Brooks, M 2014, Essays examining the association between going concern audit opinions, subsequent earnings management and engagement office audit and reporting quality, Texas University Brown, L.H., Mason, S. Shelton, S 2014, The effect of reliance on third-party specialists under varying levels of internal control effectiveness on the audit of fair value measurements, Working paper, Rutgers, The State University of New Jersey. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Gilbert, W. Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Nicolaescu, E., 2013, Understanding Risk Factors for Weaknesses in Internal Controls over Financial Reporting, Psychosociological Issues in Human Resource Management, vol. 1, no. 3, pp.38-44. Niemi, L. Sundgren, S 2012, Are modified audit opinions related to the availability of credit? Evidence from Finnish SMEs, European Accounting Review, vol. 21, no. 4, pp.767-796. Sanderson, J 2013, Audit issues, SMSF Guide: Current Issues and Strategies for the Self-Managed Superannuation Funds Adviser, Oxford Press