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Designs That WorkVery Cold Climate

The Basic House - Mechanical Systems

As with the building enclosure design, working towards energy efficient mechanical systems is also very important in reducing the overall building energy consumption. Creating efficient mechanical systems is not just a matter of using high efficiency units; the overall system strategy, the location of the equipment and ducts, and the design of the distribution systems all impact the efficiency of the design. This section examines the impacts of efficient mechanical systems through examining the design of the cooling, heating, ventilation, dehumidification, and domestic hot water systems.

Prior to deciding on the specific system design for a house, a calculation should be made as to the maximum heat loss and heat gain of the house to determine how much energy the mechanical system needs to transfer to provide indoor comfort. The Air Conditioning Contractors of America has developed a methodology titled Manual J, which calculates the heating and cooling loads by taking into account the characteristics of the building enclosure. With this information, the system type and size can be determined depending on other constraints.

There are numerous methods for creating and distributing heating and cooling energy within homes, each with their own set of benefits and compromises. The primary decisions about mechanical systems tend to be controlled by available fuels, and by programmatic considerations. In general, there are two types of distribution systems – air based systems and water based systems. While heating can be accomplished with either system, cooling has thus far primarily been provided by air based systems due to the considerations with humidity. In this case, there is essentially no cooling required, so a radiant heating system was chosen.

With a tight building enclosure, mechanical ventilation and pollutant source control is also required to ensure that there is reasonable indoor air quality inside the house. A further consideration with the space conditioning system is how it might inter-relate with the mechanical ventilation system. Ventilation air flows are relatively small, and could be accomplished with smaller ducting, but there are certain advantages to coupling the space conditioning and ventilation systems. Exhaust fans located at potential pollutant sources can minimize the need for ventilation, but make-up air must also be considered for the air exhaust fans remove from the house.

In order to ensure good indoor air quality, all combustion appliances are recommended to be sealed combustion to the outdoors. These systems are completely decoupled from the interior environment through the use of dedicated outdoor air intake and exhaust ducts connected directly to the unit. Not only are the combustion products decoupled from the interior environment and concerns of back-drafting of the unit removed, but the usual make up air ducts soft connected to an area near the combustion appliance are eliminated. These make up air ducts (required for naturally aspirated units) are a source of uncontrolled air leakage through the building enclosure, and therefore increase utility use. Finally, the sealed combustion appliances tend to be more efficient than the naturally aspirated units.

Forced air systems can integrate the heating and cooling requirements as well as the ventilation requirements into one system, and therefore are often more cost effective than other specialized heating systems. Intermittent central-fan-integrated supply, designed to ASHRAE 62.2 ventilation requirements, with fan cycling control set to operate the central air handler is recommended to provide ventilation air, distribution, and whole-house averaging of air quality and comfort conditions.

Also, an integrated space conditioning and ventilation system is more likely to be serviced, and provides whole house mixing of indoor air. However, if a cooling system is not being installed, then a water based distribution system can be used instead, with smaller ventilation system ducting, and potentially a Heat Recovery Ventilator (HRV) to economize on heat used for ventilation air.

Typically, cooling requires a ducted air conditioning system, and the use of electricity. Depending on the climate, it may also make sense to use electricity and the ducted system to provide heating, in the form of an air source heat pump (ASHP), or ground source heat pump (GSHP). Where there is significant heating required, and natural gas is readily available, the performance of an ASHP or cost of a GSHP may prove to have a higher life-cycle cost than a condensing furnace. In the case where a cooling system is not desired, the duct system can either be downsized, or deleted and a hot water or radiant system can be used instead.

The location of the duct system can have a significant impact on the overall performance of the system, both the utility use and the ability to provide comfort. The energy loss from the ducts for forced air heating and cooling systems can be significant depending on the location of the ducts, and how well the ducts are sealed against air leakage. Though it is conceptually easy to imagine sealed duct systems, it is uncommon to find tight duct systems, and more common for duct leakage values of 20% of system flow. In many houses, the distribution duct work is located either in a vented crawl space or in a vented attic – effectively outdoors. With the ducts located exterior of the thermal envelope of the home, any leakage and conductive losses from the duct work is lost directly to the outside.

Moving the duct work and air handlers inside the thermal envelope or extending the thermal envelope to include areas such as crawl spaces and attic as part of the conditioned space of the house can be used to help prevent this energy loss to the exterior.

In general, the placement of the mechanical equipment will depend on the design of the house. For houses with conditioned crawlspaces and basements, it is often logical to place the air handler or furnace in those locations. For slab on grade designs or elevated floors, space can become a concern, in which case unvented attics provide for a convenient location for the mechanical equipment and ducts. Otherwise, placement of the equipment and / or ducts in a dropped ceiling or in closets is sometimes necessary. Consideration for space requirements for the mechanical equipment should be made early in the design. The following case study house was designed with a radiant heating system and small ventilation ducting, so that the duct work and mechanical equipment was able to be located inside the conditioned space.

Figure 22: Mechanical Schematic for Very Cold Climate House

Cooling System

Part of the America Benchmark Protocol requires the inclusion of a central cooling system on both the Benchmark and Prototype designs. To this end, the energy simulation calculations reflect the use of a central cooling system. Looking at the loads however, the cooling load is much less than 1% of the total yearly heating and cooling loads for the house located in Juneau, AK, with the heating makes up the remaining over 99%. Since the cooling is such a small portion of the load, no cooling system was actually included in this design.

Heating System

The heating system chosen is an 85% AFUE sealed combustion oil fired hot water heater, both for the availability of oil for heating, and the small size of the components of the system. The high efficiency oil boiler (in this case a Toyotomi Oil Miser OM-180) is somewhat of a specialty item, but is a good option for the cost and sealed combustion. The selected unit should be a sealed combustion unit with the dedicated intake and exhaust ducts connected to the outside to avoid any potential for back-drafting combustion products into the house.

The choice of a heat distribution system in the case of this prototype isn’t impacted by a need for cooling, and space is at somewhat of a premium, so baseboard finned tube radiators are being used for heating. Heat will be distributed around the house using baseboard finned tube radiators, which has been sized for a lower water temperature to allow integration with the hot water system, and higher efficiency. Standard baseboard radiators similar to Slant Fin BaseLine 2000 could be used with length shown on the drawings in the Appendices.

Duct Distribution System

With no need for cooling duct flows, the duct system can be significantly downsized to meet only the modest ventilation needs of the house. Small ducts are run from the outdoor air intake and exhaust hoods to the HRV, with supply air to the bedrooms of the house, and exhaust air from the common space. With the small flows expected from the HRV, the undercut on doors can easily handle the return air flow, avoiding the need for any further means of return.

Ventilation

The heart of the ventilation duct system is an HRV with flow ratings in the ~40-50 CFM range. Using the duct system described above, the objective is to turn over air throughout the house by locating the supply and returns on opposite sides of the house. The HRV fan is a particularly efficient means for providing the small ventilation air flows, with the added benefit of gaining heat recovery in the process

Provision is also made for point source pollutant control. Exhaust fans located in the bathrooms and kitchen are used to remove the localized odors and higher humidity levels created in these areas.

Filtration

It is generally considered good practice to provide for some filtration of the distributed air in the house. In the case of a house with a Heat Recovery Ventilator, a small filter could be installed in the system for the inlet air. Some HRV’s are designed to re-circ and filter house air, though their power use tends to be higher than a simple ‘once-through’ model. Higher levels of filtration generally require larger fan sizes than are found in HRV’s.

Domestic Hot Water

The base system for domestic hot water would be direct heating of the domestic water using the oil water heater. In this way, the firing rate of the appliance leads to the higher efficiency for hot water. However, some building codes don’t allow using potable water in the house heating system, in which case an indirect tank water heater similar to Amtrol Boiler Mate or Heat Transfer Products SuperStor tank could be added in a parallel zoned system through the boiler. While there is some loss of efficiency on the hot water side of things, since the boiler is within the conditioned space, and the need for heating is an overwhelmingly large part of the year, most ‘stand-by’ losses directly offset heating needs, and are not actually losses.

A well designed hot water distribution system minimizes the length of pipe runs to the various faucets, to provide shorter wait times for hot water, and less wasted heating of water that will cool in the pipework.

Energy Model Results

The results of the mechanical systems upgrades represented a reduction in energy consumption of 6.3% when compared to the energy consumption of the Building America Benchmark house design.

پاورپوینت در مورد تنظیم اطلاعات مالی

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استاندارد حسابرسی شماره 93

تنظیم اطلاعات مالی

مقدمه

یک واحد اقتصادی، ممکن است از حسابرس بخواهد با اخذ اطلاعات اولیه از آن واحد، اطلاعات مذکور را به اطلاعات مالی منطبق با معیارهای خاص مبدل نماید.

در این گونه خدمات، صاحبکار نه خواهان آن است که اطمینانی نسبت به صورتهای مالی ارائه شود، و نه نیازی به آن دارد.

”تنظیم اطلاعات مالی“ تنها نیازهای خاص مشتری را برآورد می کند و ضرورتی به انجام بررسی اجمالی یا حسابرسی نیست.

بخش 93 استانداردهای حسابرسی،راهنماییهای لازم را در باره مسئولیتهای اجرایی و گزارشگری حسابرس، در مواردی که به کار تنظیم اطلاعات مالی گمارده می‌شود، فراهم ساخته است.

مفاد بخش مذکور ، همچنین برای تنظیم اطلاعات غیر مالی نیز کاربرد دارد ، مشروط برآن که حسابرس از موضوع ، شناخت کافی داشته باشد.

کارهایی مانند کمک به امور دفترداری یا کمک به تهیه صورتهای مالی، کار تنظیم صورتهای مالی محسوب نمی‌شود.

تعاریف

حسابرس. منظور از اصطلاح حسابرس، فرد یا موسسه حسابرسی است که برای انجام کار تنظیم اطلاعات مالی، به کار گمارده می‌شود.

تنظیم اطلاعات مالی. خدمتی است که در آن حسابرس، اطلاعات مالی یا غیر مالی را بدون اظهارنظر و ارائه هر گونه اطمینان در باره آنها، گرداوری، طبقه بندی و تلخیص می کند.

هدف از تنظیم اطلاعات مالی

هدف از تنظیم اطلاعات مالی بکارگیری دانش و تخصص حسابداری حسابرس در گرداوری، طبقه بندی و تلخیص اطلاعات است.

تنظیم اطلاعات مالی معمولاً ، دریافت داده ها و اطلاعات از صاحبکار و ارائه آن به شکل اطلاعات مالی منطبق با استانداردهای حسابداری است،بدون آن که حسابرس الزامی به آزمون درستی مندرجات اطلاعات مالی مزبور داشته باشد.

اگر چه تنظیم اطلاعات مالی ، خدمتی شواهد محور نیست و بنابراین، هیچ گونه اطمینانی فراهم نمی آورد ، اما حسابرس موظف است اطلاعات نادرست، ناقص و گمراه کننده را پی جویی کند.

پاور پوینت در مورد فرایند تنظیم سند حسابداری

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فرایند تنظیم سند حسابداری

در این تحقیق فرایند تنظیم سند حسابداری بطور کامل براساس نمودار نمایش داده شده است و تمام مراحل هم روی نمودار بصورت ترتیبی مشخص شده است

فرایند تنظیم سند حسابداری

شروع

تنظیم سند توسط کارپرداز

دستور مدیریت خدمات پشتیبانی

دستور رئیس امور مالی

آیا تامین اعتبار انجام می گیرد؟

بله

خیر

رسیدگی

رسیدگی

ادامه

ادامه

1

آیا واخواهی دارد؟

خیر

بله

تامین اعتبار نهایی

پیگیری و اصلاح موارد ایراد توسط کارپرداز

صدور سند

تامین اعتبار نهایی

رسیدگی سند

صدور سند

رسیدگی سند

تکمیل امضاءروکش سند

صدور چک

تکمیل امضاءروکش سند

صدور چک

2

فرایند تنظیم سند حسابداری

پاورپوینت در مورد تنظیم اطلاعات مالی

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استاندارد حسابرسی شماره 93

تنظیم اطلاعات مالی

مقدمه

یک واحد اقتصادی، ممکن است از حسابرس بخواهد با اخذ اطلاعات اولیه از آن واحد، اطلاعات مذکور را به اطلاعات مالی منطبق با معیارهای خاص مبدل نماید.

در این گونه خدمات، صاحبکار نه خواهان آن است که اطمینانی نسبت به صورتهای مالی ارائه شود، و نه نیازی به آن دارد.

”تنظیم اطلاعات مالی“ تنها نیازهای خاص مشتری را برآورد می کند و ضرورتی به انجام بررسی اجمالی یا حسابرسی نیست.

بخش 93 استانداردهای حسابرسی،راهنماییهای لازم را در باره مسئولیتهای اجرایی و گزارشگری حسابرس، در مواردی که به کار تنظیم اطلاعات مالی گمارده می‌شود، فراهم ساخته است.

مفاد بخش مذکور ، همچنین برای تنظیم اطلاعات غیر مالی نیز کاربرد دارد ، مشروط برآن که حسابرس از موضوع ، شناخت کافی داشته باشد.

کارهایی مانند کمک به امور دفترداری یا کمک به تهیه صورتهای مالی، کار تنظیم صورتهای مالی محسوب نمی‌شود.

تعاریف

حسابرس. منظور از اصطلاح حسابرس، فرد یا موسسه حسابرسی است که برای انجام کار تنظیم اطلاعات مالی، به کار گمارده می‌شود.

تنظیم اطلاعات مالی. خدمتی است که در آن حسابرس، اطلاعات مالی یا غیر مالی را بدون اظهارنظر و ارائه هر گونه اطمینان در باره آنها، گرداوری، طبقه بندی و تلخیص می کند.

هدف از تنظیم اطلاعات مالی

هدف از تنظیم اطلاعات مالی بکارگیری دانش و تخصص حسابداری حسابرس در گرداوری، طبقه بندی و تلخیص اطلاعات است.

تنظیم اطلاعات مالی معمولاً ، دریافت داده ها و اطلاعات از صاحبکار و ارائه آن به شکل اطلاعات مالی منطبق با استانداردهای حسابداری است،بدون آن که حسابرس الزامی به آزمون درستی مندرجات اطلاعات مالی مزبور داشته باشد.

اگر چه تنظیم اطلاعات مالی ، خدمتی شواهد محور نیست و بنابراین، هیچ گونه اطمینانی فراهم نمی آورد ، اما حسابرس موظف است اطلاعات نادرست، ناقص و گمراه کننده را پی جویی کند.