Heater and Oven Combustion Emissions
Write a 5 page paper in which you:

Based on your research, evaluate the type of asset misappropriations that occurred at the organization, and assess the factors that contributed to the misappropriation. Give your opinion on whether poor management or lack of management played a role in the asset misappropriation. Provide support for your rationale.
Evaluate the legal mechanisms that could have been used to recover assets through the civil and criminal justice systems. Assess whether the civil and criminal justice systems did an effective job in recovering the organization’s assets. Provide support for your rationale.
Assess management’s responsibility to share information related to the breach with various stakeholder groups, indicating what should be shared and how. Provide support for your rationale.
Review AICPA Statements on Auditing Standard (SAS) No. 99, “ Risk Factors Relating to Misstatements Arising from Misappropriation of Assets”, found within the text. Assess SAS 99 risk factors and discuss if the risk factors were prevalent in the organization you researched. Give your opinion on whether or not organizations should implement a plan that reviews risk factors on a regular basis to determine if fraud has occurred. Explain why or why not.
Review the corporate governance plan of the organization you researched, evaluate the effectiveness of the plan, and make suggestions for improvements to protect the stakeholders. Provide support for your rationale.
Recommend a fraud prevention plan for this organization. Determine what positive or negative consequences this fraud prevention plan might have on employees’ morale and the public perception of the organization.
Use at least 6 quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.

double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA.
Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

In this facility ovens are used to speed the drying of the coating. The unit is fuel powered. Products of this consumption are Nitrogen oxides (NOx), carbon monoxide (CO)., Particulate Matter(PM), Sulphur dioxide (SO2) and Volatile Organic Compound.
This is done with the help of heating value in British thermal units per standard cubic foot
Air Contaminant Firing Rate less than 0.3 MMBtu/hr (lb/106scf) Firing Rate Between 0.3 MMBtu/hr (lb/106 scf) and 100MMBtu/hr(lb/106 scf)
NOx 94 100
CO 40 84
PM 7.6 7.6
VOC 5.5 5.5
SO2 0.6 0.6

To obtain the emissions, the emission factor of the contaminant by 1/heating value of fuel by the firing rate to get the hourly emissions
Nitrogen Oxides 100 𝑙𝑏 𝑁𝑂𝑥𝑀𝑀𝑠𝑐𝑓×𝑠𝑐𝑓1,020 𝐵𝑡𝑢×2.1 𝑀𝑀𝐵𝑡𝑢ℎ𝑟=𝟎.𝟐𝟎𝟔 𝒍𝒃 𝑵𝑶𝒙𝒉𝒓
Carbon Monoxide 84 𝑙𝑏 𝐶𝑂𝑀𝑀𝑠𝑐𝑓×𝑠𝑐𝑓1,020 𝐵𝑡𝑢×2.1 𝑀𝑀𝐵𝑡𝑢ℎ𝑟=𝟎.𝟏𝟕𝟑 𝒍𝒃 𝑪𝑶𝒉𝒓
Particulate Matter 7.6 𝑙𝑏 𝑃𝑀𝑀𝑀𝑠𝑐𝑓×𝑠𝑐𝑓1,020 𝐵𝑡𝑢×2.1 𝑀𝑀𝐵𝑡𝑢ℎ𝑟=𝟎.𝟎𝟏𝟔 𝒍𝒃 𝑷𝑴𝒉𝒓
Volatile Organic Compounds 5.5 𝑙𝑏 𝑉𝑂𝐶𝑀𝑀𝑠𝑐𝑓×𝑠𝑐𝑓1,020 𝐵𝑡𝑢×2.1 𝑀𝑀𝐵𝑡𝑢ℎ𝑟=𝟎.𝟎𝟏𝟏 𝒍𝒃 𝑽𝑶𝑪𝒉𝒓
Sulphur Dioxide 0.6 𝑙𝑏 𝑆𝑂2𝑀𝑀𝑠𝑐𝑓×𝑠𝑐𝑓1,020 𝐵𝑡𝑢×2.1 𝑀𝑀𝐵𝑡𝑢ℎ𝑟=𝟎.𝟎𝟎𝟏 𝒍𝒃 𝑺𝑶𝟐
Multiply the hourly (short-term) emission (lb/hr) by the yearly hour of operation (hr/yr), then divide by 2,000 lb to convert to tons to get the annual (long-term) emissions.
Operation for one year is 5hrs/ day, 4 days/ week and 52 weeks in an year- 5 ×4×52= 1040 hours per year.
Annual (Long-term) Emissions in Tons per Year
Nitrogen Oxides 0.206 𝑙𝑏 𝑁𝑂𝑥/ℎ𝑟× 1040ℎ𝑟/𝑦𝑟×1 𝑡𝑜𝑛/2,000 𝑙𝑏=0.10712𝑵𝑶𝒙/𝒚𝒓
Carbon Monoxide 0.173 𝑙𝑏 CO/ℎ𝑟×1040 ℎ𝑟/𝑦𝑟×1 𝑡𝑜𝑛/2,000 𝑙𝑏=0.08996 𝒕𝒐𝒏 𝐂𝐎/𝒚𝒓
Particulate Matter 0.016 𝑙𝑏 PM/ℎ𝑟×1040 ℎ𝑟/𝑦𝑟×1 𝑡𝑜𝑛/2,000 𝑙𝑏= 0.00832 𝒕𝒐𝒏 𝐏𝐌/𝒚𝒓
Volatile Organic Compounds 0.011 𝑙𝑏 VOC/ℎ𝑟×1040 ℎ𝑟/𝑦𝑟×1 𝑡𝑜𝑛/2,000 𝑙𝑏= 0.00572 𝒕𝒐𝒏 𝐕𝐎𝐂/𝒚𝒓
Sulphur Dioxide 0.001 𝑙𝑏 SO2/ℎ𝑟×2,500 ℎ𝑟/𝑦𝑟×1 𝑡𝑜𝑛/2,000 𝑙𝑏=0.00125 𝒕𝒐𝒏 𝐒𝐎𝟐/𝒚𝒓

REFERENCES
– Texas Administrative Code on Environmental Quality, Texas Commission on Environmental Quality.(TCEQ)
– The Michigan Department of Environmental Quality (MDEQ) report on VOC and ES emissions
– TCEQ Regulatory Guidance – surface coating facilities – February 2011.

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