Summay of UAE auditing Law Assignment Example | Topics and Well Written Essays - 500 words

Summay of UAE auditing Law - Assignment Example his paper intends to provide a rich review on the elements that encompass the United Arab Emirates auditing law in regard to the organization of the auditing profession. The Law has it chapters each containing a number of articles therein. Each chapter handles one perspective explicitly the first chapter has only one article the main thing herein is the definition of terms therein used or referred in the law. Chapter two is on the schedule of auditors and qualifications for entry therein. The following get stipulated in this chapter the function of the ministry in regard to the scheduling of auditors, mechanisms to prevent quacks from entering the industry, the rights of a member and the qualifications, the exception of nationals from the qualification of having a bachelor degree in a recognized university as stipulated, in clause five of article four, conditions for registration and registration of a qualified but inexperienced national, conditions for a non-national to be registered, the method of auditors training, and function of the ministry in the determination of remunerations for parties involved in the training Chapter three expounds on the application process for one to be a registered auditing practitioner, the enactment and operation of the committee responsible for the application process, and the role of the ministry of Economics and Commerce in the integration of the whole application process. Chapter four provides a layout of the formation, the constitution and authorities of a high audit commission in regard to the directions of the ministry therein concerned (Alexander, 2002). Chapter five tackles the rights and duties of individuals registered to be auditing practitioners. Under this chapter auditor own the right to audit and approve balance sheets of all organizations, right to observe and maintain professional ethics, right not to be involved in active participation of any cooperation or organization, must have more than five years

The Renaissance Period Of English Literature

The Renaissance Period Of English Literature The Renaissance Period injected English literature with a new and innovative life; it was a time for rediscovering classical texts, coining new words, and both translating and imitating classical forms. This inspiration arose from Ancient Greek, Roman and Italian writers, such as Homer, Virgil and Petrarch. These writers inspired new poets of 17th century England to look towards old literature, with the intention to improve new literature; the Renaissance Period was thus a time for rebirth. Thomas Wyatt was greatly influenced by the Italian poet, Petrarch, and consequently, he derived the sonnet from him, introducing it into English poetry. He was thus inspired by Petrarch, and translated many of his sonnets into English, yet adapted them to create some originality and also to reflect his own personal experiences. Wyatts poetry was chiefly designed to entertain, for example, Whoso List to Hunt? I know where is an hind is a courtly poem, written for a distinct audience and predominantly intended to entertain the court. However, whilst King Henry VIII ruled the throne, many writers found it difficult to talk about courtly matters through their poetry, since they could easily be imprisoned for offending the King. Sir Thomas More comments on this dilemma, stating that, By the indirect approach you must seek and strive to the best of your power to handle matters tactfully (710). His use of the word tactfully is intended to mean that writers had to be subtle yet skilful if they were to convey their intended message without becoming imprisoned. This was often achieved through the power of translation. Wyatts Whoso List to Hunt is a reinterpretation of Petrarchs Rime 190 and thus not a direct translation, since the poem is thought to indirectly refer to Wyatts love for Anne Boleyn, with Caesar representing King Henry VIII. The narrator in the poem is contending with his king for the doe, ensuing in a more direct and potentially precarious series of consequences for the narrator. The 1534 Treason Act, stated that anybody could be executed for what they said or wrote, yet Wyatt avoided being accountable for his words through the beauty of translation, proverbs, and ambiguity. For example, in 1541, one of the chief accusations against Wyatt was that he said in conversation with his friends in Spain that he feryd that the king shulde be caste owte of a Cartes arse (life and letters p189), which was a way of hanging common criminals. Susan Bridgen states, that Wyatt was judged at last upon the fine distinction between whether he had said whether the king would be cast out of a carts arse, like a thief as he was hanged, or simply left out, his interests ignored. His fate hung upon judgements between tenses and syllables. (p29 of article) Although he was put in prison for this, he defended and ultimately saved himself by claiming that the carts arse was proverbial, and thus not literal. This is a further reason why Wyatt uses ambiguity in the majority of his poetry ; he cannot be punished if there is no set meaning behind his poems. states that in order to express at the same time the code of courtly love and his own problems, he had to eliminate from his poetry everything which was too narrow and specific in one way or the other. Translation and imitation thus shaped the poetry of the Renaissance, since both these forms acted as a mask to hide the poet conveying the instability of both courtly life, and courtly love, whilst at the same time improving the quality of English Literature during this period. Through Wyatts translated version of Whoso List to Hunt, it is apparent that he has used his own opinions and emotions to transform the interpretation, yet his reinterpretation of Petrarchs original is still referred to as a translation. Despite Wyatt having to write discreetly, writes that probably the necessity of discipline to use a technique of camouflage imposed a useful artistic discipline on him. Wyatt carefully adapts Petrarchs form and manipulates the original content to cunningly convey his message. The reader can then interpret the poem as they wish; Wyatt thus aims to entertain, teach, and convey a sense of morality. When considering Harold Blooms statement in this essay question, he argues that influenced poets are Original, though not therefore necessarily better. I would disagree with this statement simply because although Wyatt uses Petrarchs idea of the doe as an allegory, he was the first poet to adopt the notion to introduce the sonnet into English Literature. Moreover, in order to convey his message in the correct manner for his time, he had no choice but to translate Petrarchs poem, because he would have been hanged otherwise for his offensive message to the King. Thus, perhaps Wyatts version is superior, because of his cunning and initiative to make his intended statement about his feelings and court-life in such a discreet manner. Moreover, the translation of any classical literature into English in the Renaissance period was highly respected. Thus, unlike a contemporary poet of today, Wyatt did not need to distinguish himself as an original poet. Daalder (Joost Daalder (Sir Thomas Wya tt: Collected Poems, edited by Joost Daalder (1975)) correctly states that we should not admire something because it is new or old, but because it is intrinsically important and appealing and Wyatt certainly makes his poem engaging, since it was so controversial for its time. Wyatts sonnet is composed of an octave stating an idea or dilemma, followed by a sestet, suggesting a resolution to this problem. The octave in Wyatts translation of Whoso List to Hunt, depicts the unsuccessful pursuit of the hind, whereas the sestet clarifies that the reason the hunter is unable to catch his prey is because she is promised to somebody else; capturing her would jeopardise both the hind and the hunter. Whilst Wyatt uses the same rhyme scheme as Petrarch for the octave in his sonnets, abbaabba, he adapts Petrarchs sestet so it consists of a quatrain and a couplet, which infuses his sonnet with originality. However, by changing Petrarchs structure, some of the rhymes become irregular, particularly because in the Renaissance period, specific words would have been pronounced differently. In Wyatts sonnet, wind (signifying windy), with a short i sound, is designed to rhyme with the long drawn-out assonance of the i in the words hind, behind, and mind. Similarly, in the fin al couplet of the sonnet, the extended sounding of the letter a of tame is expected to rhyme with the a in the word am which is a much more abrupt sound. Thus, if we read this couplet aloud, in order to generate a rhyme, we have to alter how we would usually pronounce the word, which potentially causes a problem for a modern reader of this Renaissance poem. Petrarchs Rime 190 represents an unattainable mistress through the image of a pure-white doe (1), whilst Wyatts hind (1) represents his own love; thus both women referred to are unapproachable objects of desire. Petrarchs use of the word white to describe the deer literally translates to candida in Italian, a word which has strong connotations with purity and innocence. Thus, the depiction of both the courtly hunt and of courtly love clearly represents the dangers involved. Wyatt also modifies the honest and innocent deer in Petrarchs version into a more morally ambiguous animal. By using the original content of the sonnet to his advantage, Wyatt cunningly ensures that his poem operates on the surface as a translation whilst still expressing his own message. Wyatt invests his translation with multiple layers of meaning through the description of the words of Caesar, written about the deers neck, which is graven with diamonds in letters plain. The sign thus suggests eternal beauty, but also loyalty because she is promised to Caesar. The diamond conveys a sense of coldness too, highlighting a lack of virtue, which increases the tension between the speaker and the object of desire, because Caesar is controlling her. In both Petrarchs original sonnet and Wyatts translation, the domination of ownership has protected the deer from being captured, and this image works to Wyatts advantage; he is acknowledging that Anne Boleyn is betrothed to Henry V111. Wyatt thus uses the line Noli me tangere, for Caesars I am (13) to signify that the deer belongs to somebody who is greater and more controlling than the narrator. Again, Wyatt has used the original content of Petrarchs sonnet and adapts the symbolism to his personal situation, conveying his feel ings subtly and indirectly. Furthermore, Wyatts oblique translation imparts a different tone than Petrarchs original. For example, through his language, the attitude of the hunter conveys a sense of lethargy and futility to the reader, Yet I may by no means my wearied mind/Draw from the deer, but as she fleeth afore/Fainting I follow (5-7). A further poignant image which depicts the speaker as completely helpless and unable to catch the object of his desire is conveyed just before the sestet, Sithens in a net I seek to hold the wind (8). He attempts to catch her, but the words, I seek suggest a continued effort of vain pursuit; the speaker is persistently chasing only the wind, because experience has taught him that both wind and deer are equally impossible to catch. This response, however, is not apparent in Petrarchs original, I left work to follow her at leisure (6) and written with topaz (10) which represents chastity. These phrases convey a tone of satisfaction and pleasure, since the words leisure and topaz bear more positive connotations than wearied and fainting. Despite Wyatts speaker conveying complete exhaustion, he is unable to forget the deer, whereas at the end of Petrarchs sonnet, his speaker fell in the stream and she was gone, indicating a sense of closure. Through the imagery of hunting this deer, Wyatt is perhaps signifying the fact that because he is part of the court and under the charge of Henry V111, he is unable to leave the court. Thus, his persistent pursuit of the deer reflects the fact that he cannot leave the court; he is forced to persevere with court-life, which he is now starting to see as both meaningless and unsatisfying, but also dangerous. This could be an indirect criticism of the court, serving as a message of council to his fellow courtiers. Moreover, he is stating that although he is unable to escape from this treacherous environment, through his poetry, he can counsel and advise others against it, whilst subtly expressing the threats he perceives in court-life. By imitating Petrarchs Rime 190, he is able to convey this message ambiguously, and if accused, he can state that his poem has been misinterpreted. The tone of Wyatts version of the poem is also depicted through the manipulation of the sounding of words. Wyatt deliberately emphasises the sound of the repetitive letter h on the words hunt and hind in order to draw attention to these words, whilst creating a harsh tone to signify the narrators frustration at being unable to catch the deer. Moreover, Wyatt chooses to use words with open vowel sounds also in his poem, for example, where, as, and alas. These words, when the poem is read out loud, cause the reader make a sighing noise, which conveys the poems tone of submission and despair. These sighing noises, and the sibilance on the letter s create a despondent mood, and portrays Wyatts feelings of apathy and dejection to the reader, whilst still remaining inside the precincts of a translation. Moreover, Wyatt uses enjambment, leading the reader to be almost out of breath if reading the poem out loud, Yet may I by no means my wearied mind/Draw from the deer, but as she fleeth afore/Fainting I follow (5-7), which mimics the speaker fainting. Petrarch used enjambment in his version too, Like the miser who looking for his treasure/Sweetens with that delight his bitterness. The juxtaposition between bitter and sweet also highlights the speakers dilemma. The enjambment in Wyatts poem could purely be taken from Petrarchs translation, but it figures as highly appropriate in Wyatts version, because it reflects his own fatigued and drained outlook on his hopeless situation. The enjambment mimics Wyatts pursuit of his desire, whilst revealing his own sentiments in his poem. Through imitating Petrarchs poem, Wyatt successfully creates ambiguity within his poem, in which it is possible to read a more personal meaning without making any sort of direct statement that would implicate the poet. Wyatt uses words that can be interpreted in many ways; each word, sound, and image functions on both the literal sense of its translation, yet also on a symbolic level to depict Wyatts personal sorrow.

Fascism - Alternative Approach Essay -- essays research papers

Fascism. The name of this movement alone provokes thoughts of hate, racism and evil throughout all modern western civilizations. Never before has one word created such a cultural taboo for nearly two generations. As a people, we immediately think of Fascism as Hitler’s methodical destruction of nearly six million Jews during World War II, but as a movement, there is so much more to be learned. It is the aim of this paper to accurately and without judgement look at Fascism from its creation to modern day applications. Benito Mussolini was catapulted into power in 1919 after helping create and naming his movement Fascism. Italian Fascism began on the left but stressed the dire need for strong nationalism with an urgency to industrialize. His style prized violence, idealism and anti-materialism, bonding him with the plight of the socialists of the time. As time went on in Italy, Mussolini merged with many modern corporations, luring him further and further to the right. Benito’s vision of Fascism facilitated national liberation, and racism was never his political nor personal goal. Many of Mussolini’s top aids and elite were Jews prior to his alliance with Hitler in 1937. In 1932 Mussolini wrote a lengthy definition of Fascism for the Italian Encyclopedia. This work shows exactly what it was Mussolini believed he was doing, creating a new wave of change. The definition is lengthy and often repetitive, however it is absolutely essential to the understanding of fundamental fascism t hat some of its points be explained and discussed herein. "Fascism, the more it considers and observes the future and the development of humanity quite apart from political considerations of the moment, believes neither in the possibility nor the utility of perpetual peace. War alone brings up to its highest tension all human energy and puts the stamp of nobility upon the peoples who have courage to meet it. All other trials are substitutes, which never really put men into the position where they have to make the great decision -- the alternative of life or death.... " This paragraph alone explains the reasons for nearly all modern wars in this century. Mussolini’s founding ideal was that of struggle. He believed war to be the climax of human emotion, believing that peace was not, an... ...bsp;In France, the primarily Fascist party led by Jean-Marie Le Pen gained 29% of the vote. This excerpt not only applies to France, but to conditions that will continue to rise throughout the world. Whenever a group of people go unheard, unrest immediately occurs. What follows unrest is the willingness to be apart of something that will lead you somewhere great. The rising popularity of Fascism is not due to a change in man’s thinking, but due to nations not listening to their people. Thousands of "skinheads" march through the streets of Germany waiting for a time when they will once again stake their claim for the world. It is only a matter of time before the comfort and discipline Fascism offers becomes a reality in the world. Benito Mussolini believed in the power of state and corporate becoming one to best represent the needs of the people. The time has come for the ordinary people of the world to declare what they desire to be known as next, before the choi ce is made for them. Whoever fights monsters should see to it that in the process he does not become a monster. And when you look long into an abyss, the abyss also looks into you." — Friedrich Nietzsche

Eqyptian Culture Essay

Ancient Egypt was a fascinating and complex place. Luckily for historians, Egyptians had made great strides in record keeping which have made studying their culture and society easier than some previous historical eras. Ancient Egyptians were a people who were intensely religious, deeply divided by gender roles and a strong hierarchy, and quite advanced for their period in terms of their technological and economic innovations. Egyptians were deeply religious, and religion played a role in nearly all aspects of their daily lives. When the ancient Egyptians experienced periods of peace and prosperity, they attributed credit for the success to their deities (Slaughter, 5). The Egyptians experienced centuries of remarkable stability and considered this state to be the ma ’at, which was Egyptian for the â€Å"natural order† (Slaughter, 5). Even though they considered good order and balance in their society to be natural, it had to be protected by the pharaoh, who was conside red to have been born mortal but imbued with godhood upon receipt of the throne, and was expected to be an earthly presence of the divine (Slaughter, 5). His religious standing gave the pharaoh a unique legal and authoritative position in ancient Egyptian culture. The pharaoh was expected to defend the nation, take responsibility for all administrative duties, declare all of the laws, and own all of the land (Slaughter, 5). For practical reasons, much of the pharaoh’s responsibilities were delegated to a bureaucracy (Slaughter, 5). Within this bureaucracy, staffed mostly by men, success was measured by the degree to which a person promoted order and prosperity within their stewardship (Slaughter, 5-6). Ancient Egypt had a strong social hierarchy, where a small group of the population, mostly the male elders, formed an elite class that that tightly controlled the rest of society (Slaughter, 7). This hierarchy was rooted in a wide variety of economic, political, religious and social causes that imbued those in power with authority in almost all areas of society (Slaughter, 7). The nature of most economic and commercial activity at the time created great â€Å"wealth, power, and opportunities† for elite men, while putting other men and all women in a position of submission to or dependence on the elite (Slaughter, 7). The division of labor that arose based at first on survival needs created societal attitudes about the roles, attributes, and abilities of men and women (Slaughter, 7). Men were the rulers and hard laborers, while women were the family caretakers (Slaughter, 7). The fertility and sexuality of a woman was her main contribution to Egyptian society, and these attributes were celebrated throughout the culture (Slaughter, 7). Women were expected to marry at 12 or 13 years of age, and to bear children often within the first year after marriage (Discussion, Ian Falconer). Although women were usually not part of the religious or political ruling elite, they were highly respected for their fertility, and were given most of the same legal rights as men (Discussion, Keako Crill). In some rare instances, women actually did manage to rise to stations of power and privilege, sometimes as priestesses to a God within the pharaoh’s bureaucracy (Slaughter, 5), and in four instances, including the case of Hatshepsut, women actually became the supreme rulers of the land (Slaughter, 6). Ancient Egyptians achieved an impressive level of manufacturing and commercia l capability for their time, which allowed them to achieve great strength and geopolitical dominance. Egyptians took advantage of many opportunities to learn, such as using the mummification process as a chance to learn about anatomy and medicine (Discussion, Katelyn Dreger). The Egyptians also developed a calendar with the same number of days as ours, though more closely tied to the seasons. Their calendar had three seasons, each consisting of four 30 day months, and an extra five days between harvest and planting that brought the total days in a year to 365 (Discussion, Tad Gale). This system allowed them to know when to plant and harvest based on the seasons of the year and the rise and fall of the water level in the Nile River in order to get maximum utilization of their vital lands. They also managed to develop a forerunner to our modern day beer by either fermenting water with bread crumbled into it, or by actually fermenting barley and wheat in a similar fashion to modern methods (Discussion, Tad Gale.) Their engineering feats were also impressive, and ranged from the technical prowess that showed itself in their massive pyramids, to the mastery of physics involved in developing advanced chariots that ran faster, quieter, and more stable than their counterparts created by their enemies (Discussion, Blair Vanderlugt). The nature of ancient Egyptian society was quite unique for its time period. Egyptian culture was distinct from neighboring nations, and Egyptians had many advantages that gave them an edge politically and commercially.

Importance of Biogas plant Essay

The energy prospect is generally assessed on the basis of available commercial sources of energy i.e., fossil fuel like gas, coal, oil etc. Worldwide, there is a major transition underway in the energy sector. Biogas can be a potential source of renewable energy, Residues from biogas also proven as a significant source of organic fertilizer. If there is proper policy and implementation, Bangladesh’s energy crisis and organic fertilizer demand can be control through biogas plant. 1. Introduction By 2020, the world is throwing into turmoil as demand for energy begins to greatly exceed the supply – crippling many economies and triggering widespread social unrest. Many countries in the West may experience a decline in living standards – with oil rationing and conservation measures introduced by governments and substantial reductions in travel, tourism and aviation. The crisis plays out for nearly two decades, gradually being resolved by a switch to renewable energy and alternative fuel technologies. In Bangladesh context, neither the decision-makers nor the experts pay due importance on proper extraction and use of renewable energy. Here grater population is using natural gas and imported oil, with the present rate of consumption, natural energy resources like gas will be exhausted shortly and this is high time to derive policy and practice for exploration and use of alternative renewable sources if we want to meet energy crisis in near future. Biogas has been fou nd to be a proven renewable energy option. 2. Biogas Biogas, a cheap secondary renewable energy, is a gaseous fuel obtained from biomass by the process of anaerobic digestion or fermentation. Biogas fermentation is the process by which organic materials such as human or animal excreta, domestic wastage, agricultural wastage etc, are degraded, by huge quantities of various microbes of different functions, under anaerobic conditions, to yield methane (about 55-70% content), carbon dioxide (about 3045% content) and low amount of other gases in the end. Biogas can be used as a vehicle fuel or for generating electricity. It can also be burned directly for cooking, heating, lighting, process heat and absorption refrigeration. Cattle dung, agricultural residue, poultry dropping, water hyacinth, human excreta may be used as raw materials for biogas plants. A typical biogas plant consists of a digester in which the slurry (dung mixed with water) is fermented; an inlet tank used to mix the feed and let it into the digester; a gas holder/ dome in which the generated gas is collected; an outlet tank to remove the spent slurry; distribution pipelines to take the gas into the kitchen. 3. How Biogas produced Biogas is produced by the anaerobic digestion or fermentation of biodegradable materials such as biomass, manure, sewage, municipal waste, green waste, plant material, and crops. Biogas comprises primarily methane (CH4) and carbon dioxide (CO2) and may have small amounts of hydrogen sulphide (H2S), moisture and siloxanes. The gases methane, hydrogen, and carbon monoxide (CO) can be combusted or oxidized with oxygen. This energy release allows biogas to be used as a fuel. Biogas can be used as a fuel in any country for any heating purpose, such as cooking. It can also be used in anaerobic digesters where it is typically used in a gas engine to convert the energy in the gas into electricity and heat. Biogas can be compressed, much like natural gas, and used to power motor vehicles. 4. Advantages of Biogas Technology: A potential source of renewable energy. A source of improved organic fertilizer. A mechanism for wastage management. Save environment. 4.1 A potential source of renewable energy. Energy is one of the basic ingredients required to alleviate poverty and socio-economic development. The energy prospect is generally assessed on the basis of available commercial sources of energy i.e., fossil fuel like gas, coal, oil etc. Worldwide, there is a major transition underway in the energy sector. It is happening due to the following three major reasons: (I) A decline in fossil fuel availability, their predicted gradual extinction in the next Few decades and the resultant price volatility due to demand-supply gap. (ii) The need to drastically cut global emissions for mitigating climate change (80% Reduction by 2050). (iii) The need for energy security. In Bangladesh efficient utilization of renewable energy resources is yet to assume commercial dimensions and hence rational policy dissemination on renewable energy usage is essential. The renewable energy includes solar, wind, biogas and biomass; hydro, geothermal, tidal wave etc. Despite of above scenario biogas source can be use as a potential source of renewable energy. 4.2 A source of improved organic fertilizer. Bio product of biogas plant is improved organic fertilizer. This fertilizer contains organic component like Nitrogen, Phosphorus, and Potassium &Micro Nutrients: Nitrogen: Producing compost fertilizer Nitrogen losses calculated 50 % in every three months at the time of aerobic fermentation, on the other hand 10 % losses calculated while producing from biogas residues – Figure- 2 shows, Nutrition’s comparison between Chemical fertilizer and biogas residues from Biogas plant (Production in percentage): Biogas can outline sustainable land use. Reduced use of fertilizers and insecticides compared with lands used for row crops, protection of riparian areas, and erosion protection for sensitive land areas. 4.3 A mechanism for Wastage management Municipal waste is the abandoned materials which have been thrown away after use in daily life in the urban area. Municipal waste generally compose of food scrap, packaging materials, used plastic materials, tire etc. Due to the increasing growth of urban population in Bangladesh this municipal waste is getting high concerns from the management perspective. Also the management of this huge amount of waste is a worth of large expense. The huge amount of waste in the urban areas of Bangladesh due the rapid growth of population can be a potential source of biogas production. The calculation shows that by adopting active biogas collection procedure in the major landfills of the main cities can produce 319989.36 KWh of electricity. Recommendations are given to develop this technology within minimized cost and ensuring environmental safety. The unhygienic dumping zones in every city could me turned into a potential source of renewable energy by adopting active gas collection technology instead of spending money to manage the waste in that areas and keeping a huge land area unused. To explore the untouched potential of biogas source of municipal waste following actions are recommended: -To attract the investment in this sector government should demonstrate one pilot project with the help of foreign Development partners. -Private sectors should be given incentives to invest in biogas from municipal waste. -The technologies used in the countries successfully adopted waste to electricity system should be imported with necessary subsidies. -To facilitate the consciousness media should be used properly. 4.4 Save Environment. The greenhouse effect is caused by gases in the atmosphere (mainly carbon dioxide, CO2) which allow the sun’s short wave radiation to reach the earth surface while they absorb, to a large degree, the long wave heat radiation from the earth’s surface and from the atmosphere. Due to the â€Å"natural greenhouse effect† of the earth’s atmosphere the average temperature on earth is 15 °C and not minus 18 °C. The increase of the so called greenhouse gases which also include methane, ozone, nitrous oxide, etc. cause a rise of the earth’s temperature. The World Bank Group expects a rise in sea levels until the year 2050 of up to 50 cm. Flooding, erosion of the coasts, Stalinization of ground water and loss of land are but a few of the consequences mentioned. Until now, instruments to reduce the greenhouse effect considered primarily the reduction of CO2-emissions, due to their high proportion in the atmosphere. Though other greenhouse gases appear to be only a small portion of the atmosphere, they cause much more harm to the climate. Methane is not only the second most important greenhouse gas (it contributes with 20% to the effect while carbon dioxide causes 62%), it has also a 25 times higher global warming potential compared with carbon dioxide in a time horizon of 100 years. The Bio gas plant effectively reduces the amount of methane directly released into the atmosphere, by trapping it and facilitating its use as a green fuel. After burning, methane only releases harmless gases in air. Other uses of biogas: With the help of biogas we can drive gas generator to produce electricity in rural area. We can use gas incubator to produce poultry chicken from egg. We can use gas lantern by using bio gas in night time in village area. Hotel and restaurant can use biogas for cooking purposes by using the residue of vegetable and food waste. We can drive gas hitter for hitting water during winter season. Different poultry and dairy farm can mitigate their need of gas by using their own animal excreta. 5. Biogas significance in Bangladesh As a country of large population and for the convenient environment Biogas might be the potential source of energy. Though recently government has initiated some pilot project with the help of some foreign NGOs, but the utilization of the full potential is yet to reach. The main problem is lying in lack of public awareness and social prejudices. Government should supply the needed equipments to the private organization with less expense to encourage the involvement in this sector. 5.1 Types of Biogas Digester invented by Bangladesh government organization’s LGED: There are three types of basic designs of biogas plants tried in Bangladesh: (I) Floating cover digester: It works on the principle of constant pressure, changing volume. The digester, cylindrical well, commonly made from brick and cement, is covered with a floating steel cylinder with an open bottom (Fig. A). As the cylinder has a constant weight, it moves up when gas production is higher than consumption and comes down under the reverse conditions. (ii) Fixed cover digester: It works according to the principle, constant volume, changing pressure. When the rate of gas production is higher than that of gas consumption pressure inside the digester rises and expels some digester contents into the outlet compartment. When the consumption is higher than production, pressure inside the digester falls and the expelled materials in the outlet compartment run back to the digester (iii) Plastic Cover digester: A long cylindrical polythene/PVC bag, half-buried longitudinally in the ground, is fed with fresh cow-dung slurry at one end and discharged at the other. With the formation of gas, the bag swells like a balloon and the gasis led out to the point of use through a pipe by putting pressure on the balloon form outside In early 80’s, the floating type design was used for biogas plant. But dueto corrosion of the steel dome, the gas leakage problem happened and it could not be removed. Later on BCSIR tried with fixed done type desig n and it has been successful in all biogas plants. The plastic bag type designs not used in Bangladesh it is used in China. In this project, the fixed dome type design has been proposed. 5.2 Availability of biomass in Bangladesh for energy generation. The total annual generation and recoverable amounts of biomass in Bangladesh are about 165 and 9 MT/year respectively. Agricultural residues represent 48% of the total recoverable biomass followed by 23.9% from animal wastes and poultry droppings. In 2006, the biomass consumption for energy in Bangladesh was about 350 pico-Joules (PJ). At an average annual growth rate of 1.3%, the consumption in 2010 will be about 370 PJ. The total recoverable biomass energy of the country in 2006 was about 1250 PJ from which about 820 PJ of biomass energy was available for electricity generation. On the other hand, the total biomass energy consumption in 2006 was about 473 PJ. Assuming the same average annual growth rate of 1.3%, the biomass consumption in 2010 will be about 286 PJ. Therefore, the amount of biomass energy available in 2006 was 777 PJ, which is equivalent to 216 terawatt-hours (TWh). According to these two estimates and considering that the consumption of biomass for non-energy purposes is negligible, the annual available biomass energy potential for electricity generation in Bangladesh is in the range of 216- 250 TWh. 5.3 Present biogas Generation Rate: According to Infrastructure Development Company Limited (IDCOL) sources, Bangladesh has 215,000 poultry farms and 15,000 cattle farms where electricity could be generated by establishing biogas plants. So far, 35,000 biogas plants have been established for the production of gas for cooking purposes in the rural areas. IDCOL has set a target of establishing 60,000 biogas plants by 2012, each of which could produce, on average, 94.22 square feet of gas. At present, 3.3 million square feet biogas is being produced in the country. 5.4 Affordability Biogas is a proven technology; there is no risk of failure if proper design and supervision can be ensured. Most of the micro finance institutions are now convinced and took decision to provide loan for the construction of Biogas plants. Most of the urban poor can not afford gas connection as it costs Tk. 200 to Tk. 400 per month. Instead they can install Biogas plants with. Bank loan and repay the loan out of their fuel savings ‘domestic’ size Biogas plant of 100 cft capacity cost Tk. 15,000 to Tk.18, 000 and can meet the cooking energy need for a five- member family. Impact on health and environment: Large scale bio energy development in Bangladesh could bring significant environmental benefits. Sustainable bioenergy development could: Reduce higher level of deforestation. Reduce net greenhouse gas emissions. Improve air quality and reduce acid deposition. Improve soil quality and reduce erosion. Reduce land filling by adding value to residues. 5.5 Few case study: Biogas plants in different institution: LGED has constructed 61 Biogas plants in different educational institutes, orphanages, hospitals, school/college hostels for solving the sanitation problems and getting biogas as an alternative energy source. One of these important plants is in Faridpur orphanage. There are 250students and staff in Faridpur orphanage. For their night soil disposal they needed to construct a septic tank for 250 users with Tk.60, 000. LGED in mid 1992 constructed a Biogas plant with Tk. 16,000which served the purpose of septic tank as well as a source of gas and fertilizer. This has reduced the investment by Tk. 34,000 and the mission has been saving Tk. 25,000 against fuel cost per year. Case 1: Ganaktuli Sweeper colony, Dhaka: There are five buildings for sweepers and 40 families reside in each building. The latrines of the buildings were not connected with any septic tank or sewerage system. Previously, night soil was passing through surface drain creating health hazard. To connect the latrines of building No-I to the nearby sewerage line Tk. 60,000 and to construct a septic tank for 221 users of the building Tk. 50,000 were necessary. Instead, LGED constructed a Biogas plant for Tk. 20,000 in 1993which is working till today without any problem giving sufficient gas to meet fuel need of all families of 1 building. There was some maintenance for leakage and Tk. 300 was spent. Observing the performance of the plant, residents of other 4 buildings created pressure on the city corporation to construct similar plant in those buildings. By now Biogas plants have been constructed in all the remaining 4 buildings. Case 2: ‘Ecological Village’ Amgram/Uttar Hogla in Madaripur: LGED took up ‘Ecovillage’ project on experimental basis as pilot programme with the objectives to make the villagers aware about environment and technology, create clear, healthy and acceptable environment in the villages and inspire the people around the villages to accept such project. There are 662 people in the village in 123 families. Besides other socio economic activities, the following facilities were also provided: There was no latrine in the village and 95latrines were constructed. As an alternative source of energy 15  Biogas plants were installed, three persons were trained in the construction of Biogas plant. The Biogas plants are providing energy input to the villagers. 6. Conclusion: Different implementing agencies in Bangladesh, which are active in promoting bio gasification technology, are not paying sufficient attention to effective and focused groupcollaborative R&D aimed at renovating, optimising and improving the design for adaptation to local conditions. Limited R&D facilities and capabilities and lack of co-ordination among the researchers and implementing authorities may well pose a major stumbling-block towards the success of this endeavour. Moreover, the follow-up action program is also very limited. Sometimes, the plant-owners do not get proper technical guidance for the operation and maintenance of their plants. Thus, the successful application and extension of this option depends on: Institutional measures and close collaboration between sectors involved. This should include, among others, provision for soft loans and/or subsidy; availability of standard prototype for design and construction and site-specific maintenance guidelines; meaningful public involvement which should aim at passing relevant information of this technology to the community to increase awareness and promote acceptability of this technology; Accurate calculation of the benefits of this technology. Biomass could play a role in reducing C02 emissions in both of these sectors. As the slurry remains in the digester for 30-40 days in anaerobic condition, the effluent becomes pathogen free and the output is smell-free combustible gas and organic fertilizer which is improving the environment and preventing diseases. At present Bangladesh meet 46.15% of its energy need by agricultural residue, 10.5% by cow dung, 12.9% by fuel wood and 33% by tree residue. This means that to meet our energy need we are depriving, ourselves from organic fertilizer and creating environmental imbalance by  deforestation. One pragmatic estimate puts that the use of biogas will reduce energy deficit at least by 15%. Reference: Bangladesh Power Development Board. Annual Report of 2006-2007. Dhaka, Bangladesh: BPDB, 2008. Available www.bpdb.gov.bd/download/Annual%20Report-10.pdf Biogas Digest,Vol 1, Information and Advisory Service on Appropriate Technology (ISAT),GTZ (PREGA), Bangladesh Country Report,2003. Obozov, A.D. and Asankulova, â€Å"Biogas in Kyrgyzstan†, Applied Solar Energy, 2007, Vol. 43, No. 4, pp. 262–265 Waste Concern Database, http://www.wasteconcern.org/database.html M. Alamgir and A. Ahsan,† Municipal Solid Waste and Recovery Potential: Bangladesh Perspective† ,Iran. J. Environ. Health. Sci. Eng., 2007, Vol. 4, No. 2, pp. 67-76 S. Karapidakis and Anna Tsave,â€Å"Electric Power Production by Biogas Generation at Volos Landfill in Greece† Applied Solar Energy, submitted for publication Dr.M.Eusuf, Technological Feasibility of CDM Project Dhaka City Solid Waste.NTE.Bangladesh JICA (2004) Solid Waste Management Project of Dhaka City Corporation, Final Report of JICA Expert, Bangladesh. Available: www.dhakacity.org/cleandhaka/†¦/CleanDhakaMasterPlanMain.pdf ICAR paper (report issued by the Indian Council of Agricultural Research, New Delhi) http://www5.gtz.de/gate/techinfo/biogas/framecond/environ.html Winrock International, Nepal Biogas Support Program (BSP) Nepal, Accessed from google on 10th September 2012. Official website of Renewable energy information network, Bangladesh. Available at: http://www.lged-rein.org Accessed on 12 September 2012. Biogas program Grameen Shakti http://www.gshakti.org/index.php?option=com_content&view=article&id=60&Itemid=6 4 Accessed on 12 September 2012. Bangladesh electricity production from renewable sources. Available at: http://www.indexmundi.com/facts/bangladesh/electricity-production-from-renewablesources. Renewable Energy Prospects & Trends in Bangladesh Presented by-Mazharul Islam. Bangladesh Power Development Board. ZakariaMahbub, Husnain-Al-Bustam, SuvroShahriar, T.M. IftakharUddin, AbrarSaad, â€Å"International Journal of Engineering Research and Applications (IJERA)†, Vol. 2, Issue 2, Mar-Apr 2012, pp.896-902. Md. M. Biswas, Kamol K. Das, Ifat A. Baqee, Mohammad A. H. Sadi, Hossain M. S. Farhad, â€Å"Prospects of Renewable Energy and Energy Storage Systems in Bangladesh and Developing Economics†, Global Journal of researches in engineering , Volume 11 Issue 5 Version 1.0 July 2011. Website of Wikipedia on Renewable energy. Available at: http://en.wikipedia.org/wiki/ Electricity_sector_in_Bangladesh#Renewable_energy Md. ZunaidBaten, EmranMd.Amin, AnikaSharin, Raisul Islam, Shahriar A. Chowdhury, â€Å"Renewable Energy Scenario of Bangladesh: Physical Perspective†, International Conference on the Developments in Renewable Energy Technology (ICDRT) 2009, Dhaka, Bangladesh. Mir NahidulAmbia, Md. Kafiul Islam, Md. AsaduzzamanShoeb, Md. Nasimul Islam Maruf, A.S.M. Mohsin, â€Å"An Analysis & Design on Micro Generation of A Domestic SolarWind Hybrid Energy System for Rural & Remote Areas-Perspective Bangladesh.† 2010. Website of Wikipedia on biogas. Available at: http://en.wikipedia.org/wiki/biogas. Potential of micro hydro power units in Bangladesh. Available at:http://www.lged-rein.org/ How wind turbine works. Available at:http://www.energymatters.com.au/renewableenergy/wind-energy