Experimental Case Study On Pond Ash Replacement Engineering Essay

Experimental Case Study On Pond Ash Replacement Engineering Essay Abstract This research studies the potential of using Pond ash from Deepnagar Thermal Power Plant, Bhusawal, Dist. Jalgaon, as a part replacement with sand in plaster mortar. Pond ash is rarely used in concrete due to its inactive pozzolanic reaction may be used as a fine aggregate in mortar mix used for plastering purpose, improves the quality of plastered surface in terms of strength and durability. When pond ash was used at a 20% replacement of sand to make mortar mix, produced higher percentage compressive strength as well as a higher development rate than those of the traditional cement sand mortar mix. As a result of the compressive strengths, it was concluded that pond ash could be used as a good replacement material in mortar. It is proposed to perform some field and laboratory experiments on different mix proportions of pond ash and plaster sand and to compare the results with traditional plaster mortar. The cubical specimens were tested to determine compressive strength. The Soundn ess test is performed to know the amount of expansion after the setting time. With the help of Davel abrasion test, it is possible to relatively compare the abrasion values of the different proportions of the plaster mortar cubes. In the investigation some field and laboratory experiments on different mix proportions of pond ash and plaster sand are done and the results are compared with traditional cement-sand plaster mortar. Due to Pond Ash replacement, the initial strength gaining process is quite slow but in later stages it gains very good strength as compare to traditional mortar mixes. Workability of mortar mix is increased due to addition of pond ash, which will result in the reduced w/c ratio. Change in the volume of hardened mortar is very less due to addition of pond ash, which results less occurrence of surface cracks. Keywords- Mortar, Pond Ash, Pozzolonic. 1. INTRODUCTION 1.1 General Pond ash is the waste product from most of the thermal power plants in India. The fly ash gets mixed with bottom ash and disposed off in large pond dykes as slurry. Pond ash contains relatively coarse particles. The huge amount of pond ash accumulated around the thermal power stations is still posing threat to environment. The utilization of pond ash as a building material is one of the possible way of its sustainable management. In the present study, an attempt is made to ascertain the possibility of using the pond ash as a replacement of sand in plaster mortar. Origin of Pond Ash Pond ash is the waste product from most of thermal power plants in India. The fly ash gets mixed with bottom ash and disposed off in large pond or dykes as slurry. Pond ash contains relatively coarse particles. As Pond ash is being produced at an alarming rate, efforts are required to safely dispose it and if possible find ways of utilizing it. Necessity of Pond Ash Management It is estimated that by the end of tenth planned period an additional 124000 Mega Watt (MW) of power sector expansion will require in India to meet the raising demands of energy. So the quantum of Pond ash generation will increase in future. It has warranted the scientific as well as industrial community to initiates research and development work for finding innovative use and safe disposal of Pond ash so that instead of a waste product, the pond ash can be utilized in large quantities in various engineering works. The ash produced in thermal power plants can cause all three environmental risks air, surface water and ground water pollution. Air pollution is caused by direct emissions of toxic gases from the power plants as well as wind blown ash dust from ash ponds. The air borne dust can fall in surface water system or soil and may contaminate the water/soil system. The wet system of disposal in most power plants causes discharge of particulate of ash directly into the nearby surfa ce water system. [2] Sources of Pond Ash in India In India as coal based Thermal Power Plant has contributes to 75% to the total power generation. The coal reserves of the country is predominately of lower grade of non-cooking and as a result the quantity of ash produced will also increase. The Indian coal on an average has 35% ash and this is one of the prime factors which lead to increase ash production. Hence, ash utilization is a problem for the country. The Indian Thermal power plant uses high ash and inferior quality non-cooking coal. Present Indias Thermal installed capacity to an estimate is 1, 00,000 MW and coal consumption for Thermal power generation required is 300 million MT every year. Use of coal brings many problems, primarily due to huge amount of ash, which is produced by-product of the process of power generation. Out of total ash produced, fly ash contributes to small percentage, majority being pond ash and bottom ash. Environmental Consideration The ash produced in thermal power plants can cause all three environmental risks air, surface water and ground water pollution. Air pollution is caused by direct emissions of toxic gases from the power plants as well as wind blown ash dust from ash ponds. The air borne dust can fall in surface water system or soil and may contaminate the water/soil system. The wet system of disposal in most power plants causes discharge of particulate of ash directly into the nearby surface water system. The long storage of ash in the ponds under wet condition and humid climate can cause leaching of toxic metals from ash and contaminate the underlying soil and ultimately the ground water system. Kumar [2] 1.6 Existing Use of Pond Ash The literature available specifically on the use of pond ash is scarce. However in general the fly ash has lot of potential for its sustainable use. The use of fly ash in the construction of road and embankment has been successfully demonstrated in the country. The Ministry of Surface Transport (MOST) and Central Public Works Department (CPWD) have accepted the use of fly ash and have executed many projects. The fly ash can be utilized in cement concrete and mortar as an ingredient / partial replacement of cement and sand. The replacement of OPC may vary from 15 to 35 % or even higher percentage in mass concrete. BIS: 456 [5] The pond ash is also utilized in manufacturing of Light Weight Aerated Concrete (LWAC) products such as blocks, panels, reinforced slab, etc, which are much lighter than conventional materials. The bulk density of product ranges from 500kg/cum to 1800kg/cum, depending upon reinforcement. The use of block in housing construction can results nearly40 % reduction i n dead weight, 50 % saving in construction time and about 80 % saving in consumption of mortar in comparison to conventional brick work. The fly ash (90-95%) mixed with OPC (5-10%), along with the water make the flow able fill material termed as Controlled Low Strength Material (CLSM), which can use in the restricted areas where placing and compaction is very difficult such as narrow trenches, utilities structure like mines, tunnels, tanks and trenches in road pavement cut. The use of pond ash in mine fill material is one of the possible alternatives to be considered by various agencies. The optimum utilization of pond ash through mine void filling by High Concentrated Slurry Disposal (HSDS) system may prove a plausible solution of pond ash management. The use of fly ash in agriculture applications has been well demonstrated and is gaining momentum in the agriculture sector of country. This is picking up in Karnataka, West Bengal and Madhya Pradesh and for wasteland reclamation in U ttar Pradesh. [5] Overview of the Project In this investigation partial replacement of sand by pond ash in plaster mortar is attempted. It is possible to use pond ash as fine aggregate without compromising on strength and durability. This study opens up a major avenue for the utilization of pond ash. Studies are done on pond ash sample from Deep Nagar Thermal Power Plant, Bhusawal, Dist. Jalgaon. The large scale utilization of Pond Ash would be possible and this will become major contributing factor for reducing pollution. Sand, precious natural resources, is becoming scarce and quarrying of this has been restricted in many states in India, this has made to look for the possibility for partial replacement of sand by Pond ash. It is proposed to perform some field and laboratory experiments on different mix proportions of pond ash and plaster sand and to compare the results with traditional plaster mortar. The flow diagram in figure-1, shows the detail procedure. Figure 1: Overview of Experimental Programme 2. POND ASH IN PLASTER MORTAR 2.1 Proportioning of Mortar The experimental programme utilizes the ponded ash from DeepNagar Thermal Power Plant and tests were conducted in field as well as in laboratory. The mortar mixes were considered at pond ash replacement percentage of 0, 20, 25, and 30 and with mix proportions of cement: pond ash: sand and additional proportion of cement: fly ash: sand. Hand mixing, with volume batching was done. [1], [9] Proportion % Replace ment Cement Pond ash Replacement sand W/C Ratio P-1 5 1 0.25 4.75 1.10 P-2 10 1 0.50 4.50 1.10 P-3 15 1 0.75 4.25 1.10 P-4 20 1 1.00 4 1.10 P-5 25 1 1.25 3.75 1.10 P-6 30 1 1.50 3.50 1.10 P-7 0 1 0 5 1.10Table 1: Different Proportion of Mortar Mixes 2.2 Plastering Process The surface to be plastered was cleaned and freed from dust, loose material, oil, grease, mortar dropping, sticking of foreign matter, trace of algae, etc. Raking of joint was carried out along with masonry and checked out thoroughly so as to receive good key. The plaster was provided in two coats. Thickness of undercoat was 15mm and balanced in the second finishing coat. The second coat was of 10 mm. The under coat was allowed to dry and shrink before applying the second coat of plaster. After a suitable time interval (After 2 days) the second coat was applied. [7], [8]. Figure -2 show different patches of plaster. Figure 2: Plastering Process on Brick Wall 2.3 Compression Test The compression test has been carried out on specimens cubical in shape. The cube specimen is of the size 7.07 x 7.07 x 7.07 cm. Three specimen samples for all proportions are prepared. Universal testing machine (UTM) of 400 kN capacity was used in testing the mixes. Figure 3: Compression Test Sample-Before and After Deformation The mortar was filled into the mould in three layers approximately. Each layer was compacted by hand. After the top layer compacted, the surface of the mortar was finished with the top mould, using a trowel. The test specimens were submerged in the water for 7 and 28 days. Universal testing machine (UTM) of 400 Kilo Newton (kN) capacity was used in testing the mixes. Compression test was carried out for 7 day and 28days strength for the different proposed proportions are shown in the Table 2. SN Propor tion P.A. Replacement 7 day Comp. Strength 28day Comp. Strength 1 P-1 5% 3.31 7.68 2 P-2 10% 4.11 8.79 3 P-3 15% 4.91 9.89 4 P-4 20% 5.27 11.00 5 P-5 25% 5.87 10.92 6 P-6 30% 5.04 10.23 7 P-7 0% 2.51 6.57Table 2. Compression Test Results of Pond Ash Mortar Specimens Figure given below shows the graph of Percentage Pond Ash Replacement v/s 7 and 28 Days Compressive Strength. Figure 4: Percentage Pond Ash Replacement v/s 7 and 28 Days Compressive Strength. 2.4 Soundness Test Using Le-Chateliers Apparatus The mortar after preparation is liable to expand after the setting action is complete. It is one of the causes of cracking of plaster mortar. The Soundness test is, therefore, performed to know the amount of expansion after the setting time. [6] Table 3 shows Expansion of the mortar for different proportions. 2.5 Davel Abrasion Test This research work does not deal with the coarse aggregate as the coarse aggregate is not the constituent material for the mortar. But with the help of this test, the abrasion values of the different proportions of the plaster mortar cubes can be relatively compared. The abrasion value determined should not be more than 16 % for the concrete aggregates. Table 4 gives Davel Abrasion Test Results for different mortar mixes. SN Propor tions % Replt Final Exp. (mm) Initial Exp. (mm) Total Exp. (mm) 1 P-1 5 13 11 2 2 P-2 10 14 11 3 3 P-3 15 13 10 3 4 P-4 20 14 11 3 5 P-5 25 15 12 3 6 P-6 30 13 11 2 7 P-7 0 15 11 4Figure 5: Soundness Test Using Le-Chateliers Apparatus Table 3: Expansion for different Mortar Mixes. SN Proportions % Replt Initial Wt. of Cube (kg) Crush passing thr. sieve Abrn Value 1 1 5 0.786 0.11 13.75 2 2 10 0.786 0.10 12.75 3 3 15 0.796 0.10 12.5 4 4 20 0.786 0.094 12 5 5 25 0.786 0.098 12.5 6 6 30 0.796 0.10 12 7 7 0 0.785 0.12 15 Table 4: Davel Abrasion Test Results 3. CONCLUSION From the experimental results on the replacement of Pond Ash as Replacement with Sand in Plaster Mortar, the conclusions can be drawn as, the use of Pond Ash as part replacement for sand in plaster mortar gives higher compressive strength than traditional mortar mixes. Part replacement with 20 % Pond Ash in mortar, gives higher compressive strength then the other percentage replacements (0%,5%, 10%, 15%, 25% 30%), when tested for 28 days compressive strength. Due to Pond Ash replacement, the initial strength gaining process is quite slow but in later stages it gains very good strength as compare to traditional mortar mixes. The problem of disposing pond ash can is reduced by utilizing it in large quantity in various engineering work. In the present study, the possibility of using a locally available fine grained pond ash as a replacement of sand in plaster mortar has been tested and analyzed. This study opens up a major avenue for the utilization of pond ash. The large scale utilization of Pond Ash would be possible and this will become major contributing factor for reducing pollution. 4. REFRENCES [1] A.M. Pandey, L.M. Gupta, Proportions of concrete ingredients and their significance in compressive strength Indian Concrete Journal, Vol.81, June 2007, pp.15-27 [2] Kumar (2004), Dr Virender Kumar Compaction and Permeability Study of Pond Ash Amended with Locally Available Soil and Hardening Agent. Journal of The Institution of Engineers (India), Vol.85, May2004, pp 31-35. [3] Chai Cheerarot (2003), Chai Jaturapitakkul and Raungrut Cheerarot. Development of Bottom Ash as Pozzolanic Material. Journal of Material in Civil Engineering, Vol. 15, No. 1, January/February 2003, pp.48-53 [4] S.K.Sekar, P.Devdas, U.John, Performance of Fly ash Concrete, New Building Material and Construction World, Volume-81, No.06, July-2003, pp.46. [5] FAUP (2005), Fly Ash Utilization ProgrammeFly Ash Management in India: An Integrated Approach , Proceeding of Fly Ash, India-2005, International Congress, Dec. 2005, Convention Hall, Hotel Ashok, New Delhi, India. [6] BIS 383 (1970), Specification for Coarse and Fine Aggregate from natural Sources for Concrete (Second Revision), Bureau of Indian Standards. Manak Bhavan, 9, Bahadur Shah Zafar Marg IN-New Delhi 110002. [7] BIS 1661 (1972), Code of Practice for Application of Cement and Cement Plaster Finishes, Bureau of Indian Standards. Manak Bhavan, 9, Bahadur Shah Zafar Marg IN-New Delhi 110002. [8] BIS 2402 (1963), Code of Practice for External Rendered Finishes, Bureau of Indian Standards. Manak Bhavan, 9, Bahadur Shah Zafar Marg IN-New Delhi 110002. [9] BS 5390:1976, Code of Practice for Stone Masonry, BSI British Standards, Customer Services, 389, Chiswick High Road, London, W4 4AL, United Kingdom.

Artificial Intelligence in the Near Future Essay

Have you ever wondered what it would be like to have a bunch of robots do everything for you? Cook, clean, run errands, maybe even take care of the children and animals. That sounds like a pretty easy life. What would you do though if they all turned on you; suddenly your easy life was made more difficult than before. There are two sides to Artificial Intelligence, much like there are two sides to every person. There is a lot to take in when talking about Artificial Intelligence, such as what it means, how it started, advantages, disadvantages, things that use artificial Intelligence, how do other people feel about it, how do you feel about it, and many other questions. So what is Artificial Intelligence? Artificial Intelligence is considered the development of machines such as robots and security systems that do the jobs of humans. They are also able to understand human speech. With this being said in the future robots will be able to do everything humans can, if not better. Things that use Artificial Intelligence will be programmed to response to voices, either any voice that speak to it, or only certain ones. Systems that can only open to a certain voice are most likely going to be used for government work, while ones that open to any can be used for everyday things. In 1963 Konrad Zuse invented the Z1 computer. This computer was the first computer that was freely programmable. 1942 John Atanasoff and Clifford Berry Created the ABC Computer, twenty years later Steve Russell and MIT invent the Spacewar computer game, which was the first computer game on record. By 1973 Robert Metcalfe and Xerox were able to come up with computer networking. Eleven years after that in 1984 Apple invented the Macintosh Computer, which was the first affordable desktop computer to be in homes. In 1949, between the ABC Computer and the first computer networking advancement in computer theory lead to computer science, and eventually Artificial Intelligence. After networking came about AI (Artificial Intelligence) became possible. Norbert Wiener was the first American to make the observation between human intelligence and machine, this happened back in 1950. Even though Norbert made the connection John McCarthy was consider the father of AI, because he put together many conferences to get AI up and working. This took seven years. Finally the Thermostat was consider the first AI because it could control the temperature in the room, it was able to notice if the room was to hot or too cold, and adjust it to your liking. Then in 1955 The Logic Theorist was developed by Newell and Simon, and consider to be the first AI computer program. BY 1960 it was predicted that by 1985 AI would be doing the job of humans (Kurweil 69) Fast forwarding to the present AI has skyrocketed. There are vacuums that all you have to do is press the power button and it does everything on its own there is no need for you to do any of the work. GPS are also a great invention, put one in your car, or type on your phone and it can tell you how to get where you need to be, as well as find shorter routes, non toll roads, as well as avoiding accidents or back up traffic, you can even put in if you are walking or riding a bike. Smart phones have made lives easier as well. There is so much you can do with them, from checking bank account to putting in reminders, and some things are even voice activated. AT&T Bell Laboratories may be the single most active telecommunications body working in Artificial Intelligence. Now if you want to have some fun with an AI, Cleverbot is the way to go. Cleverbot is a computer system that you can talk to, it’s doesn’t always have the nicest things to say, or even make sense but it is fun to play around with. The most recent thing to come of age is a car that drives itself, and is able to tell the difference between people who are walking and those on bikes. In 2004 the Company named Topix was founded by Sun Microsystems and Netscape engineers Tom Markson, Bryan Dole, and Bob Truel. This company created artificial intelligence algorithms to monitor news from more than 50,000 sources. They later added user-generated capabilities allowing site visitors to share, edit, and discuss news. Having an item that is an AI has its advantages. For starters it would make for safer work places. Some work places have jobs with low oxygen, radioactive elements or even poor weather conditions, if we have robot working in those environment instead of human, many lives could be saved. Even jobs that keep families apart would be at an all time low. NASA and the Military would also have more advance weapons. They would be able to notice and destroy other countries harmful weapons and keep us safer. Also if we had robots and other types of machines that do not need to rest or eat, they could work around the clock on finding a cure for cancer, and ending world hunger. Instead of sending our men and woman to foreign countries were they are bombed and shot at, we could send AI machines. Most of all there would be less error in the work place. Many places already use machine to do things because they can better measure out the right amount of equipment. There is a downside to using AI as well. With the rise of robots taking over jobs it means people will be replaced. The unemployment rate will go up, less people will get the help they need because too many people will need assistants, and laziness in humans will reach an all time high. Without having to go anywhere or do anything that will leave people to sit and watch TV all day. With jobs being taken away, younger generations will be at a disadvantage because they will not know what it is like to â€Å"earn a buck†. As AI grows they will be collecting all kinds of information, too much knowledge for one being is not a good thing, they might end up thinking they are smarter than us, and go haywire causing more problems. Not to mention if the wrong people get their hands on it they could misuse it. Most of all though it will be pricey. Meaning the people will have higher taxes to pay, and with robots doing all the work with money we just don’t have. When it comes to artificial intelligence my thoughts on it are 50/50. While I think it would be great to have extra help in work places or around the home, as well as not having to put so many people in danger just to get a job done I myself would not want to lose my job. I feel that if we use artificial intelligence for the good of others and not just to make things easier then we should do fine, but we must be careful that it does not fall into the wrong hands. After taking a survey of ten men and ten woman ranging from the ages twenty to forty, asking them if they think artificial intelligence would be a good use for the future, the result were as followed: five said yes, five said no, 3 were unsure, and seven think it would be both good and bad. In the twenty age group most were unsure though those who chose both were close behind, yes and no’s were equal. In the age group of thirty there were no yes’s or unsure, those who chose no were beaten out by those who chose both. In the forty age rang there were no unsure, those who chose both and no’s were equal as the yes’s beat them out. So it would seem the younger you are the more you are not sure, and the older you are the more you would like it to happen. I asked the people that I surveyed why they picked the answer they did. For those who said No, most of them said it was because they wouldn’t want to lose their job, while other worry about the system outsmarting us and causing a lot of damage and problems, pulse they have no moral judgment, compassion or other human emotions. Those who said yes were looking forward to work being easier, decision making would be easier and not put as much pressure on the person in charge. One of the people who said yes had this to say â€Å"Yes they could rescue a child from a burning building without getting hurt†¦83 Firefighters died last year while attempting to stop fires. That number would be zero if we had AI in the sense of I, Robot. That’s just one example but the implications are innumerable. Would you rather have a robot that never fatigues or gets distracted do surgery on your brain†¦ or a surgeon that may have had a late night or may have a difficult personal issu e on his mind, like a divorce? (J.s).Those who choose both thought that it should be allowed, but with limits. Everyone has questions when it comes to AI. The one that seems to be worried about the most though is â€Å"will laws change, or will there be different laws for AI? People are worried that they will have to learn a new set of laws. If by chance there are different laws for AI beings will they be just as fair as ours? Or will they have more privileges? There is so much information out there when it comes to AI that it can be hard to keep up with. Now that you know what AI is, how it started, things that use it, advantages and disadvantages, my thoughts, other peoples thoughts and questions that are asked you have a good head start on learning more. What you find may surprise you and enlighten you, but nevertheless it is very interesting. One last piece of advice I would give to anyone, is since AI can be used for good or bad, watch whose hands it falls into.

Lord Of The Flies Civilization Vs Savagery Analysis

Civilization as a whole is capable of savagery if they do not recognize their own flaws. In the novel Lord of the Flies by William Golding, a group of British schoolboys are stuck on an island. In this World War II allegorical story, savagery is infectious and spreading quickly. The struggle of civilization versus savagery and the dream of rescue are the main focus of the boys. The author uses the way Ralph changes throughout the novel to illustrate how close humans are to savagery if they do not recognize their faults. At the beginning of the novel readers are introduced to a â€Å"boy with fair hair† (1) who is confused. We later learn that this boy is named Ralph and he has survived a plane crash. Readers get a description of the Edenic†¦show more content†¦He embarks on this adventure throughout their new home and do discover that this refuge is in fact an island. Next, they went to build a fire and all of the kids simultaneously ran to the mountain. The fire became out of control under the leadership of Ralph and readers are led to believe that a small child on the island was killed by the raging fire. This young boy happened to have told the other boys about a beast he saw on the island. Now, many boys believe that the island is inhabited by a beast, and fear is embedded in the majority of the boys. At the start of the novel, Ralph is immature and a bad leader. He is persistent that his father is going to come rescue them and treating this experience like a vacation. Towards th e middle of the story, Ralph starts exhibiting traits of leadership and maturity. Ralph tells the boys to make shelters while the hunters are out hunting and assigns some boys to watch and take care of the fire to maximize the chances of getting rescued, and the island seems orderly and almost civilized. Many of the younger kids on the island are terrified of the rumored beast that may or may not roam their temporary refuge. Although, not everything is perfect. Some of the older boys torment the smaller kids. One boy, Roger throws rocks at some little children playing in the sand. He is intentionally missing but still inserting fear in the boys. Then, the boys on theShow MoreRelatedComparing The Novel Lord Of The Flies And Heart Of Darkness2292 Words   |  10 PagesTopic: Comparing behavior of two main characters from two different books Introduction There are both similarities and differences between the protagonists of the Novels Lord of the Flies† (Golding) and â€Å"Heart of Darkness† (Conrad). In each case we have the supposedly civilized individual(s) degenerating into savagery. As well, other characters are involved and highly influenced by the protagonist(s). This report discusses these two books and what can be observed from comparing works of essentiallyRead MoreSymbolism Analysis Of Lord Of The Flies By William Golding2013 Words   |  9 Pages Symbolism Analysis of Lord of the Flies â€Å"Lord of the Flies† is a novel written by William Golding which shows the reader dark situations throughout the play of the book. In this novel, boys are completely isolated from civilization and rules. The theme portrays ‘civilization vs savagery’, questioning if civilization fade away without the positive views of rules. Lord of the Flies gives the reader an idea of how humanity’s form can shape throughout different life threatening situations. GoldingRead MoreScript For English Project Analysis1993 Words   |  8 Pagesobservance of the New Moon holiday in Chinese culture, whereas family feasts with turkeys are traditionally held during Thanksgiving in the American culture. At the same time, traditions behave as the foundation of many lifestyles and even entire civilizations themselves in our world. While this creates a sense of security and belonging, detriments are soon to follow if such customs are too strictly adhered to. Hence, change in a tradition is called upon when one’s virtues must be advanced to suit his

Methods, Techniques and Motives of Earnings Management Free Essay Example, 2500 words

In other words, managers in modern organizations are not obliged to use earning management, as a tool for supporting their firm s strategies. Also, the actual motives of earning management are not always related to organizational growth. Another definition of earnings management is incorporated in the study of Bhattacharyya (2006). In the context of this definition, earnings management is characterized as the activity of managing earnings through accounting manipulation (Bhattacharyya 2006, p. The above definition highlights an important aspect of earnings management: accounting principles and rules intervene, either more or less, in the earnings management process (Bhattacharyya 2006). Still, the above fact cannot secure the credibility of the particular activity, as analytically described below. The methods used for the management of earnings are not standardized. Managers can choose among a series of techniques, according to their skills/ background and their motives. The potent ial methods for managing earnings are described by Ronen Yaari (2007). It is noted that when having to manage earnings managers can choose: a) to use one of the techniques accepted under GAAP (Ronen Yaari 2007, p. 31); reference can be made, as examples, to depreciation or revenue recognition policy (Ronen Yaari 2007, p. 31), b) to proceed to the alteration of their firm s existing standards (Ronen Yaari 2007, p. 31); c) to proceed to a judgement call (Ronen Yaari 2007, p. 31); the above initiative is taken only in the case that estimates are considered as necessary, according to a relevant rule of GAAP (Ronen Yaari 2007); d) the creation of two categories of earnings: earnings that tend to appear on a continuous basis and earnings that are just temporary (Ronen Yaari 2007). We will write a custom essay sample on Methods, Techniques and Motives of Earnings Management or any topic specifically for you Only $17.96 $11.86/page