In a triple effect evaporator, the heat transfer for an evaporator is calculated as q = UA (TI – TF) where TI is the initial temperature, TF is the final temperature; U and A are constants. Given that heat transfer for the first evaporator : q(1) = UA (TI – TB); second evaporator : q(2) = UA (TB – TC); third evaporator : q(3) = UA (TC – TF) where q(x) is the heat transfer function, TB is the temperature of second inlet and TC is the temperature of third inlet, prove that the overall heat transfer Q = q(1) q(2) q(3) = UA (TI – TF).

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ACCOUNTING AND FINANCIAL ENGINEERING - EXAMPLE 34.35 : A voluntary accountant is performing Du Pont Analysis for a charitable engineering organization. References for 3-step Du Pont formula are : (ROE) = (Net Income $) / (Equity $), where ROE is Return On Equity. (ROS) = (Net Income $) / (Sales $), where ROS is Return On Sales. (Asset Turnover) = (Sales $) / (Assets $). (Leverage) = (Assets $) / (Equity $). From the balance sheet and income statement, the company has Assets of $3753.19 this year and $3216.86 last year. Sales for this year is $2292.34. Let ROE = 0.37 and ROS = 0.21. (a) Calculate the Asset Turnover of the organization. (b) Find the value of the organizational Leverage. (c) Calculate the Net Income $ of the organization.

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