Surveying
The value of geocentric parallax to be added to the observed altitude of sun is

9" tan α
9" cos α
9" cot α
9" sin α

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Surveying
The difference between a level line and a horizontal line is that

both are same
horizontal line is normal to plumb line while level line may not be normal to the plumb line
level line is a curved line while hori-zontal line is a straight line
level line is normal to plumb line while horizontal line may not be normal to plumb line at the tangent point to level line

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