Developing Conceptual Framework in Accounting

Developing Conceptual Framework in Accounting Accounting is playing an important role in nowadays society. It provides financial information to the user to make business decision. However, accountants have to follow accounting standards when they are providing the information. We may question what the principle of those standards is. Financial accounting theory was created as the principle in making standards, and conceptual framework for accounting built up. This essay is going to talk about whether developing a conceptual framework is an impossible possibility. In order to talk about this, I am going through some history of accounting, the definition and compare the conceptual framework under different standards. Accounting was created for thousands years ago. It dates back more than 7,000 years which is the time of ancient Babylon, Assyris and Sumeria. (Friedlob, G. Thomas Plewa, Franklin James, 1996) At that time, people did accounting for their personal need. With the change of the times, accounting no longer work for personal need. People need common standards for stakeholders to use when making decisions. Countries built up Generally Accepted Accounting Principles (GAAP) to set up rules for accountants to do accounting. When the business is becoming bigger, people find out that it is hard to understand other countries accounting report. People need international standards, so some international standards come out, Such as International Financial Reporting Standards (IFRS) and Financial Reporting Standards (FRS). They are built by International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB) and Accounting Standards Board (ASB). When standard-setters were making standards, they considered about accounting theories. Geoffrey (2007) stated out that three main approaches which are used to create current accounting theories: The empirical inductive approach. This consists of distillation of theoretical principles from accounting practice. The deductive approach. This is the logical derivation of theoretical principles by deduction from assumptions. The new empiricism based on positivism, derived from the Chicago school of economics. This regards theories as worthwhile only if they are testable against empirical evidence. à ¯Ã‚ ¼Ã‹â€ 2007à ¯Ã‚ ¼Ã¢â‚¬ ° Financial accounting theories were made in these three steps in present day. In 1976, FASB defined financial accounting theories as A coherent system of interrelated objectives and fundamentals that can lead to consistent standards. According to Elliot (2004), accounting is a mean which used to recording, classifying and summarizing financial activities which include cash flow, transactions and events. It means accounting is really important for users to analyse a company, such as shareholders, investors and employee. For example, investors want to invest a company. They need to know whether a company is good to invest, so they come to accountants and get the financial report. Without accounting standards, they may feel difficult in reading those reports. For this reason, accounting standards are necessary. To make accounting standards, the conceptual framework of accounting will be need. Carsberg (1984) described that conceptual framework of accounting is used to provide general support and improve the consistency of financial standards. It can reduce the cost of making the standards by helping the standard-setters on what information should be included and how the information should be displayed. It shows conceptual framework of accounting is necessary in making accounting standards. Conceptual framework set up the principle of accounting, so it improved the consistency of financial report and is beneficial to users in analysing the report. Furthermore, à ¢Ã¢â€š ¬Ã‚ ¦conceptual framework should be viewed as a kind of gyrocompass to help us in navigating our way through the self-interest and contending ideologies that always surrounded debate about regulation. (Edwards, 1981, p. 439) Based on this, Conceptual framework should work as guidance in making accounting standards. In 1975, The Corporate Report was the one of the reports which is about conceptual framework in the early stage. Our subject is, in essence, the fundamental aims of published financial reports and the means by which these aims can be achieved. (ASSC, 1975) The report shows the way how financial report should display the financial information. It provided structure for the following standards. In 2004, IASB/FASB started a project in developing a common conceptual framework for financial report. (Murphy, 2012, p.1) In 2006, it comes out some information about the framework. For example, it listed some user groups, such as entity investors, creditors, suppliers. In 2008, more information came out. In 2010, a recent version- Conceptual Framework for Financial Reporting Chapter 1: The Objective of General Purpose Financial Reporting (IASB/FASB, 2010) was released. In this chapter, the efficiency and effectiveness of the entitys management and governing board in discharging their responsibilities to use the entitys resources is included. (IASB/FASB, 2010, para. OB4) In 2012, the IASB discussed how to restart the project on the conceptual framework. This time they believe the framework should focus on elements of financial statements, measurement, reporting entity, presentation and disclosure. (Peter Alan, 2012) The project of developing a common conceptual framework is so comp licated that IASB/FASB took lots of time to do it. Though it is still not complete, we know that it is becoming deeper from identify the users group to the elements of financial report. Statements of Standard Accounting Practice (SSAP) 2 (1971) gave out a conceptual framework of accounting before others. It was replaced by FRS 18 in year 2000. It showed that: Accounting policies assist in this process by providing a framework within which elements of financial statements, such as assets and liabilities, are recognized, measured and presented. They enhance the comparability of financial statements by helping to ensure that similar transactions are reflected in similar way.(ASB, 2000) It provided a way for how the financial standards should be defined and gives out a way for conceptual framework in how it should develop. From the recent standard in FRS, we see that the framework is completing. For example, FRS 30 is setting out the definition of Heritage Assets. A tangible asset with historical, artistic, scientific, technological, geophysical or environmental qualities that is held and maintained principally for its contribution to knowledge and culture. (ASB, 2009) From above, IASB and FASB which are from United States focus more on the methods on how to disclose the financial information. On the other hand, FRS which is used in United Kingdom put more time in building up the definition of building blocks of financial statements. The aspects they concern about are a part of the conceptual framework of accounting. To evaluate the statement, we need to look into the statement. Developing a conceptual framework is an impossible possibility We can go through the process of induction which is Observations-Laws/theories-Prediction. This is similar to the work of Geoffrey (2007) which I have mentioned. From observed IFRS and FRS, we may say that developing a conceptual framework is possible. It is the theory we get from the work have done. Then we come to prediction. We need to find out a fact that against our theory. If there are no such of fact, we may say that it is possible to build up a conceptual framework. We can also analyse it from the sources of knowledge. It includes perception, introspection, memory, intuition, testimony and so on. Through perception, the statement is not right. From above, we know that conceptual framework is made by IASB, FASB and other else. Although they are not perfect, they are rudiment and developing. When reading this statement with introspection, it cannot be an impossible job. Conceptual framework works as a guidance of accounting. It cannot be impossible to create guidance. In memory, since I learn about accounting standards, I consider the standards are made with invisible rules which I recently think it is the framework of accounting. From intuition, developing a conceptual framework may cost lots of time and difficult to complete, for it need to be agreed by different accounting facilities. Once it complete, it will benefit a lot in making accounting standards. Come to testimony, the people who agree with the statement may argue that some definitions of conceptual framework are still fuzzy, such as true and fair view. As I have said above, nowadays conceptual frameworks are rudiment. It is too early to assert that it is impossible to develop a conceptual framework. However, there are some evidences for the statement. Some parts of conceptual framework are based on fallacy. For example, Rayman (2007) has talked about IASB and FASB built their conceptual framework on the present value fallacy. In the IASB/FASB project, the income was showed: That definition of income is grounded in a theory prevalent in economics: that an entitys income can be objectively determined from the change in its wealth plus what it consumed during a period.(Hicks, 1946, pp. 178-179) (Bullen and Crook, 2005, p. 7; cf. Joint Working Group of Standard Setters, 2000, p. 233) This is similar to the work of Sterling (1970) which was provided as fallacy. There is general agreement on the definition of income among the various schools of thought: Income is the difference between wealth at two points in time plus consumption during the period. The problem centers around the method of determining the wealth or well-offness. (Sterling, 1970, p. 19) It looks like there are some mistakes in building the conceptual framework of accounting, but it is also one of the reasons for IASB/FASB to keep improving IFRS. Another evidence for the statement is True and Fair view. It does not have a clear rule or law for this. It works more like an invisible rule. When accountants making financial report, they should make those report bases on true and fair view. There is nothing specific when we look into the view. It depends on accountants culture and faith. Back to the statement I talked about, I think it is still too early to say that developing a conceptual framework is an impossible job. Though it used fallacy in the process of building the framework, it still in the middle of completing. We should give hope to it, for it is so important in making financial standards. In conclusion, the conceptual framework of accounting is vital. From the definition, we can see that the framework will help a lot in building financial standards which will benefit the users in making financial decision. Comparing different standards which are used in present day, we find out that they are still not perfect. At the meantime, there are some problems in the standards. Even though, it is still not good to conclude that it is impossible to come out a conceptual framework of accounting. I believe the conceptual framework of accounting will finally come out in the future.

Space :: essays research papers

The Presidential Commission on the Space Shuttle Challenger Accident, chaired by former Secretary of State William P. Rogers, investigated the circumstances surrounding the explosion of the Space Shuttle Challenger shortly after liftoff on January 28, 1986. The Commission was established in February, 1986, pursuant to Executive Order 12546, and it issued its final report in June, 1986. William Rogers was at the time a practicing attorney and senior partner in the law firm Rogers & Wells. In 1973, Rogers was awarded the Medal of Freedom. All other members of the Commission have excellent qualifications such as previous spacecraft commander, engineers, director of Space Systems and Command, Control, Communication, astronauts, and physicists. January 28th, 1986, was the coldest day that NASA had ever attempted to launch a manned spacecraft; at 36 degrees Fahrenheit, it was 15 degrees colder than any previous launch temperature. Although lift-off time for the Challenger flight 51-L had been delayed twice that morning, all operations and systems seemed to be under control. An â€Å"ice† team had been sent to the launch pad at 1:30 a.m. and again at 8:45 a.m., and although there was some build-up, ice was cleared as a concern. Other weather conditions were cleared by NASA staff at Cape Canaveral through the use of weather balloons and also at the emergency landing site in Dakar, Senegal, Africa. The seven member crew arrived at the launch pad in the astronauts’ van shortly after 8:00 and were all strapped into their seats by 8:36 a.m. â€Å"Three, two, one†¦Ã¢â‚¬  [stated mission control]. â€Å"Roger. Go with the throttle up,† shuttle commander Dick Scobee radioed. 73 seconds later, millions of p eople across the nation watched the awful explosion spread across their television screens and realized that something had gone wrong before they heard the voice of mission control: â€Å"Obviously†¦a major malfunction.† Rather than delivering the State of the Union address that evening as scheduled, President Ronald Reagan made a brief speech. â€Å"We’ll continue our quest in space,† he promised traumatized Americans. â€Å"There will be more shuttle flights and more shuttle crews and, yes, more volunteers, more civilians, more teachers in space.† There would be no shuttle flights for nearly three years. There would be no teacher in space, and for those left on the ground, for the families of seven deceased astronauts, there would be years of bitterness, grief and anger, and pain before their lives could finally heal.

Student English Text

6 1 A SHORT HISTORY OF WESTERN PAINTING Art is influenced by the customs and faith of a people. Styles in Western art have changed many times. As there are so many different styles of Western art, it would be impossible to describe all of them in such a short text. Consequently, this text will describe only the most important ones, starting from the sixth century AD. The Middle Ages (5th to the 15th century AD) During the Middle Ages, the main aim of painters was to represent religious themes. A conventional artist of this period was not interested in showing nature and people as they really were.A typical picture at this time was full of religious symbols, which created feeling of respect and love for God. But it was evident that ideas were changing in the 13th century when painters like Giotto di Bondone began to paint religious scenes in a more realistic way. The Renaissance (15th to 16th century) During the Renaissance, new ideas and values graduallv replaced those held in the M iddle Ages. People began to concentrate less on religious themes and adopt a more humanistic attitude to life. At the same time painters returned to classical Roman and Greek ideas about art. They tried to paint people and nature as they really were.Rich people wanted to possess their own paintings, so they could decorate their superb palaces and great houses. They paid famous artists to paint pictures of themselves, their houses and possessions as well as their activities and achievements. One of the most important discoveries during this period was how to draw things in perspective. This technique was first used by Masaccio in 1428. When people first saw his paintings, they were convinced that they were looking through a hole in a wall at a real scene. If the roles of perspective had not been discovered, no one would have been able to paint such realistic pictures.By coincidence, oil paints were also developed at this time, which made the colours used in paintings look richer and deeper. Without the new paints and the new technique, we would not be able to see the many great masterpieces for which this period is famous. Impressionism (late 19th to early 20th century) In the late 19th century, Europe changed a great deal. from a mostly agricultural society to a mostly industrial one. Many people moved from the countryside to the new cities. There were many new inventions and social changes. Naturally, these changes also led to new painting styles.Among the painters who broke away from the traditional style of painting were the Impressionists, who lived and worked in Paris. The Impressionists were the first painters to work outdoors. They were eager to show how light and shadow fell on objects at different times of day. However, because natural light changes so quickly, the Impressionists had to paint quickly. Their paintings were not as detailed as those of earlier painters. At first, many people disliked this style of painting and became very angr about it. They said that the painters were careless and their paintings were ridiculous. Modern Art (20th century to today)At the time they were created, the Impressionist paintings were controversial, but today they are accepted as the beginning of what we call â€Å"modem art†. This is because the Impressionists encouraged artists to look at their environment in new ways. There are scores of modern art styles, but without the Impressionists, many of these painting styles might not exist. On the one hand, some modem art is abstract; that is, the painter does not attempt to paint objects as we see them with our eyes, but instead concentrates on certain qualities of the object, using colour, line and shape to represent them.On the other hand, some paintings of modern art are so realistic that they look like photographs. These styles are so different. Who can predict what painting styles there will be in the future? Unit 3 A healthy life-Reading ADVICE FROM GRANDAD Dear James, It is a be autiful day here and I am sitting under the big tree at the end of the garden. I have just returned from a long bike ride to an old castle. It seems amazing that at my age I am still fit enough to cycle 20 kilometres in an afternoon. It's my birthday in two weeks time and I'll be 82 years old!I think my long and active life must be due to the healthy life I live. This brings me to the real reason for my letter, my dear grandson. Your mother tells me that you started smoking some time ago and now you are finding it difficult to give it up. Believe me, I know how easy it is to begin smoking and how tough it is to stop. You see, during adolescence I also smoked and became addicted to cigarettes. By the way, did you know that this is because you become addicted in three different ways? First, you can become physically addicted to nicotine, which is one of the hundreds of chemicals in cigarettes.This means that after a while your body becomes accustomed to having nicotine in it. So when the drug leaves your body, you get withdrawal symptoms. I remember feeling bad-tempered and sometimes even in pain. Secondly, you become addicted through habit. As you know, if you do the same thing over and over again, you begin to do it automatically. Lastly, you can become mentally addicted. I believed I was happier and more relaxed after having a cigarette, so I began to think that I could only feel good when I smoked. I was addicted in all three ways, so it was very difficult to quit.But I did finally manage. When I was young, I didn't know much about the harmful effects of smoking. I didn't know, for example, that it could do terrible damage to your heart and lungs or that it was more difficult for smoking couples to become pregnant. I certainly didn't know their babies may have a smaller birth weight or even be abnormal in some way. Neither did I know that my cigarette smoke could affect the health of non-smokers. However, what I did know was that my girlfriend thought I smel t terrible. She said my breath and clothes smelt, and that the ends of my fingers were turning yellow.She told me that she wouldn't go out with me again unless I stopped! I also noticed that I became breathless quickly, and that I wasn't enjoying sport as much. When I was taken off the school football team because I was unfit, I knew it was time to quit smoking. I am sending you some advice I found on the Internet. It might help you to stop and strengthen your resolve. I do hope so because I want you to live as long and healthy a life as I have. Love from Grandad Unit 5 The power of nature-Reading AN EXCITING JOB I have the greatest job in the world.I travel to unusual places and work alongside people from all over the world. Sometimes working outdoors, sometimes in an office, sometimes using scientific equipment and sometimes meeting local people and tourists, I am never bored. Although my job is occasionally dangerous, I don't mind because danger excites me and makes me feel alive . However, the most important thing about my job is that I help protect ordinary people from one of the most powerful forces on earth – the volcano. I was appointed as a volcanologist working for the Hawaiian Volcano Observatory (HVO) twenty years ago.My job is collecting information for a database about Mount Kilauea, which is one of the most active volcanoes in Hawaii. Having collected and evaluated the information, I help other scientists to predict where lava from the volcano will flow next and how fast. Our work has saved many lives because people in the path of the lava can be warned to leave their houses. Unfortunately, we cannot move their homes out of the way, and many houses have been covered with lava or burned to the ground. When boiling rock erupts from a volcano and crashes back to earth, it causes less damage than you might imagine.This is because no one lives near the top of Mount Kilauea, where the rocks fall. The lava that flows slowly like a wave down the m ountain causes far more damage because it buries everything in its path under the molten rock. However, the eruption itself is really exciting to watch and I shall never forget my first sight of one. It was in the second week after I arrived in Hawaii. Having worked hard all day, I went to bed early. I was fast asleep when suddenly my bed began shaking and I heard a strange sound, like a railway train passing my window. Having experienced quite a few earthquakes in Hawaii already, I didn't take much notice.I was about to go back to sleep when suddenly my bedroom became as bright as day. I ran out of the house into the back garden where I could see Mount Kilauea in the distance. There had been an eruption from the side of the mountain and red hot lava was fountaining hundreds of metres into the air. It was an absolutely fantastic sight. The day after this eruption I was lucky enough to have a much closer look at it. Two other scientists and I were driven up the mountain and dropped a s close as possible to the crater that had been formed during the eruption.Having earlier collected special clothes from the observatory, we put them on before we went any closer. All three of us looked like spacemen. We had white protective suits that covered our whole body, helmets, big boots and special gloves. It was not easy to walk in these suits, but we slowly made our way to the edge of the crater and looked down into the red, boiling centre. The other two climbed down into the crater to collect some lava for later study, but this being my first experience, I stayed at the top and watched them. Today, I am just as enthusiastic about my job as the day I first started.Having studied volcanoes now for many years, I am still amazed at their beauty as well as their potential to cause great damage. THE BEST OF MANHATTAN’S ART GALLERIES The Frick Collection (5th Avenue and E. 70th Street) Many art lovers would rather visit this small art gallery than any other in New York. H enry Clay Frick, a rich New Yorker, died in 1919, leaving his house, furniture and art collection to the American people. Frick had a preference for pre-twentieth century Western paintings, and these are well-represented in this excellent collection.You can also explore Frick's beautiful home and garden which are well worth a Visit. Guggenheim Museum(5th Avenue and 88th Street) This museum owns 5,000 superb modern paintings, sculptures and drawings. These art works are not all displayed at the same time. The exhibition is always changing. It will appeal to those who love Impressionist and Post-Impressionist paintings. The Guggenheim Museum building is also world-famous. When you walk into gallery, you feel as if you were inside a fragile, white seashell. The best way to see the paintings is to start from the top floor and walk down to the bottom.There are no stairs just a circular path. The museum also has an excellent restaurant. Metropolitan Museum of Art (5th Avenue and 82nd Stre et) The reputation of this museum lies in the variety of its art collection. This covers more than 5,000 years of civilization from many parts of the world, including America, Europe, China, Egypt, other African countries and South America. The museum displays more than just the visual delights of art. It introduces you to ancient ways of living. You can visit an Egyptian temple, a fragrant Ming garden, a typical room in an 18th century French house and many other special exhibitions.Museum of Modern Art (53rd Street, between 5th and 6th Avenues) It is amazing that so many great works of art from the late 19th century to the 21st century are housed in the same museum. The collection of Western art includes paintings by such famous artists as Monet, Van Gogh, Picasso and Matisse. A few words of warning: the admission price is not cheap and the museum is often very crowded. Whitney Museum of American Art (945 Madison Avenue, near 75th Street) The Whitney holds an excellent collection of contemporary American painting and sculpture.There are no permanent displays in this museum and exhibitions change all the time. Every two years, the Whitney holds a special exhibition of new art by living artists. The museum also shows videos and films by contemporary video artists. Suppose you were the president of a high school council and you received the letter below. It is from a group of students who would like to make their school more attractive. Read the letter and then use the outline on the next page to make notes for a report about the letter to the school council. Class 2A Seaforth High School Ramsay Rd Seaforth Mrs L Kroll President, Seaforth High School CouncilPO Box 235, Seaforth 12 May Dear Mrs Kroll, Lately our class has become worried about the environment at the back of the school, and we would like to do something to make it more attractive. We have done some research and have come up with a plan. With the help of our parents, we can do most of the work ours elves, but we will need a small amount of money for equipment, plants-and paint. I am writing to ask the council for permission to do this work and to ask if the school council could donate $500 towards our project. We would like to turn the empty land at the back of the school into a nature garden.We would plant trees and grasses, make paths through the garden and dig a small pond. We think this would provide a peaceful place for students and teachers to walk in. It would also attract birds, insects and small animals which students could then study in science classes. We would also like to paint the back wall of the school that faces the new garden. Some of our art classes could then paint a huge picture on it. It might be possible to paint over the wall each year so the next classes can make a new picture. Lastly, we would like to paint all the rubbish bins. At the moment they look old and the paint is coming off.If we paint them in bright, attractive colours, students might be mo re likely to use them. We think our plan would greatly improve the back of the school and everyone in the school would benefit. We have already asked our parents and they have promised to donate one weekend of their time to help us complete the project. We hope you will give us permission for this worthwhile project and will be able to donate the $500 we need. When we have finished the work, we hope the council will join us in a celebration morning tea so that the whole school can thank you. Yours sincerely, Jo Ryan (Class president)Reading and discussing Before you read the poster below, discuss what you know about HIV/AIDS with your classmates. Make a list of words that you might come across in this poster. HIV/AIDS:ARE YOU AT RISK? HIV is a virus. A virus is a very small living thing that causes disease. There are many different viruses, for example, the flu virus or the SARS virus. HIV weakens a person's immune system; that is, the part of the body that fights disease. You can h ave HIV in your blood for a long time, but eventually HIV will damage your immune system so much that you body can no longer fight disease.This stage of the illness is called AIDS. If you develop AIDS, your chances of survival are very small. HIV is spread through blood or the fluid that the body makes during sex. For a person to become infected, blood or sexual fluid that carries the virus, has to get inside the body through broken skin or by injection. One day scientists will find a cure for HIV/AIDS. Until that happens, you need to protect yourself. Here are some things you can do to make sure you stay safe. If you inject drugs: do not share your needle with anyone else. Blood from another person can stay on or in the needle.If a person has HIV and you use the same needle, you could inject the virus into your own blood. do not share anything else that a person has used while injecting drugs. Blood could have spilt on it. If you have sex with a male or a female: use a condom. This will prevent sexual fluid passing from one person to another. The following statements are NOT true. A person cannot get HIV the first time they have sex. WRONG. If one sexual partner has HIV, the other partner could become infected. You can tell by looking at someone whether or not they have HIV. WRONG. Many people carrying HIV look perfectly healthy.It is only when the disease has progressed to AIDS that a person begins to look sick. Only homosexuals get AIDS. WRONG. Anyone who has sex with a person infected with H1V/AIDS risks getting the virus. Women are slightly more likely to become infected than men. If you hug, touch or kiss someone with AIDS or visit them in their home, you will get HIV/AIDS. WRONG. You can only get the disease from blood or sexual fluid. Unfortunately, people with HIV sometimes lose their friends because of prejudice. Many people are afraid that they will get HIV/AIDS from those infected with HIV!AIDS. For the same reason, some AIDS patients cannot find a nyone to look after them when they are sick. You can get HIV/AIDS from mosquitoes. WRONG. There is no evidence of this. Before you read Tom's essay on environmental problems, glance at the title and pictures and predict the main idea of the essay. CLEAN UP YOUR BUTTS AND BAGS All sorts of items become litter, but two of the most common and most dangerous are cigarette butts and plastic bags. Litter is a big problem for our environment, but it is a problem that individuals can easily do something about.Not littering at all or cleaning up litter, such as cigarette butts and plastic bags, greatly improves the quality of our environment. Although cigarette butts are small, they are bad for the environment. Over 1,600 billion cigarettes are smoked each year in China and large quantities of the butts are thrown away. Worldwide, about 4. 5 trillion butts are littered every year. Apart from the fact that butts spoil the beauty of the environment, they contain some very toxic chemicals. Thes e find their way into the water supply where they decrease the quality of the water and endanger plants and animals that live there.Because there are so many butts and because they can take up to 5 years to break down, the toxic chemicals add up to a large amount. So, if people have to smoke, they should not throw away the butts but put them in the rubbish bin instead. Plastic bags are another common form of litter that is a danger to the environment. There are several reasons for this. They are made from oil and gas, which are non-renewable resources, ff they are not recycled, these resources are lost to us. In China, 2 billion plastic bags are used every day. An enormous number of these become litter.This is a huge problem because they last from 20 to 1,000 years in the environment. They float easily in air and water and travel long distances. They find their way to rivers, parks, beaches and oceans. Plastic bags kill up to one million seabirds, 100,000 sea mammals and countless f ish each year worldwide. When the animal dies and breaks down, the plastic bag can become free again to kill another animal. It is up to people not to let plastic bags become litter. It would be better if they used fewer and recycled them. Cleaning up your cigarette butts and plastic bags would improve the environment.The earth would be a better place because it would be less polluted. And we would know that we were doing something to look after our planet. However, I believe the best solution would be not to smoke or use plastic bags at all. THE EARTH IS BECOMING WARMER-BUT DOES IT MATTER? During the 20th century the temperature of the earth rose about one degree Fahrenheit. That probably does not seem much to you or me, but it is a rapid increase when compared to other natural changes. So how has this come about and does it matter? Earth Care’s Sophie Armstrong explores these questions.There is no doubt that the earth is becoming warmer (see Graph 1) and that it is human ac tivity that has caused this global warming rather than a random but natural phenomenon. All scientists subscribe to the view that the increase in the earth's temperature is due to the burning of fossil fuels like coal, natural gas and oil to produce energy. Some byproducts of this process are called â€Å"greenhouse† gases, the most important one of which is carbon dioxide. Dr Janice Foster explains: â€Å"There is a natural phenomenon that scientists call the ‘greenhouse effect'.This is when small amounts of gases in the atmosphere, like carbon dioxide, methane and water vapour, trap heat from the sun and therefore warm the earth. Without the ‘greenhouse effect', the earth would be about thirty-three degrees Celsius cooler than it is. So, we need those gases. The problem begins when we add huge quantities of extra carbon dioxide into the atmosphere. It means that more heat energy tends to be trapped in the atmosphere causing the global temperature to go up. â₠¬  We know that the levels of carbon dioxide have increased greatly over the last 100 to 150 years.It was a scientist called Charles Keeling, who made accurate measurements of the amount of carbon dioxide in the atmosphere from 1957 to 1997. He found that between these years the carbon dioxide in the atmosphere went up from around 315 parts to around 370 parts per million (see Graph 2). All scientists accept this data. They also agree that it is the burning of more and more fossil fuels that has resulted in this increase in carbon dioxide. So how high will the temperature increase go? Dr Janice Foster says that over the next 100 years the amount of warming could be as low as 1 to 1. degrees Celsius, but it could be as high as 5 degrees. However, the attitude of scientists towards this rise is completely different. On the one hand, Dr Foster thinks that the trend which increases the temperature by 5 degrees would be a catastrophe. She says, â€Å"We can't predict the climate well e nough to know what to expect, but it could be very serious. † Others who agree with her think there may be a rise of several metres in the sea level, or predict severe storms, floods, droughts, famines, the spread of diseases and the disappearance of species.On the other hand, there are those, like George Hambley, who are opposed to this view, believe that we should not worry about high levels of carbon dioxide in the air. They predict that any warming will be mild with few bad environmental consequences. In fact, Hambley states, â€Å"More carbon dioxide is actually a positive thing. It will make plants grow quicker; crops will produce more; it will encourage a greater range of animals – all of which will make life for human beings better. † Greenhouse gases continue to build up in the atmosphere.Even if we start reducing the amount of carbon dioxide and other greenhouse gases, the climate is going to keep on warming for decades or centuries. No one knows the ef fects of global warming. Does that mean we should do nothing? Or, are the risks too great? WHAT CAN WE DO ABOUT GLOBAL WARMING? Dear Earth Care, I am doing a project on behalf of my school about global warming. Sometimes I feel that individuals can have little effect on such huge environmental problems. However, 1 still think people should advocate improvements in the way we use energy today.As I'm not sure where to start with my project, I would appreciate any suggestions you may have. Thank you! Ouyang Guang Dear Ouyang Guang, There are many people who have a commitment like yours, but they do not believe they have the power to do anything to improve our environment. That is not true. Together, individuals can make a difference. We do not have to put up with pollution. The growth of the greenhouse gas, carbon dioxide in the air actually comes as a result of many things we do every day. Here are a few suggestions on how to reduce it. They should get you started with your project. W e use a lot of energy in our houses. It is OK to leave an electrical appliance on so long as you are using it – if not, turn it off! Do not be casual about this. So if you are not using the lights, the TV, the computer, and so on, turn them off. If you are cold, put on more clothes instead of turning up the heat. 2 Motor vehicles use a lot of energy- so walk or ride a bike if you can. 3 Recycle cans, bottles, plastic bags and newspapers if circumstances allow you to. It takes a lot of energy to make things from new materials, so, if you can, buy things made from recycled materials. Get your parents to buy things that are economical with energy – this includes cars as well as smaller things like fridges and microwaves. 5 Plant trees in your garden or your school yard, as they absorb carbon dioxide from the air and refresh your spirit when you look at them. 6 Finally and most importantly, be an educator. Talk with your family and friends about global warming and tell the m what you have learned. Remember – your contribution counts! Earth Care THE LRKE OF HERVEN Changbaishan is in Jilin Province, Northeast China. Much of this beautiful, mountainous area is thick forest .Changbaishan is China's largest nature reserve and it is kept in its natural state for the people of China and visitors from all over the world to enjoy. The height of the land varies from 700 metres above sea level to over 2,000 metres and is home to a great diversity of rare plants and animals. Among the rare animals are cranes, black bears, leopards and tigers. Many people come to Changbaishan to study its unique plants and animals. Others come to walk in the mountains, to see the spectacular waterfalls or to bathe in the hot water pools.However, the attraction that arouses the greatest appreciation in the reserve is Tianchi or the Lake of Heaven. Tianchi is a deep lake that has formed in the crater of a dead volcano on top of the mountain. The lake is 2,194 metres above sea level, and more than 200 metres deep. In winter the surface freezes over. It takes about an hour to climb from the end of the road to the top of the mountain. When you arrive you are rewarded not only with the sight of its clear waters, but also by the view of the other sixteen mountain peaks that surround Tianchi. There are many stories told about Tianchi.The most well-known concerns three young women from heaven. They were bathing in Tainchi when a bird flew above them and dropped a small fruit onto the dress of the youngest girl. When she picked up the fruit to smell it, it flew into her mouth. Having swallowed the fruit, the girl became pregnant and later gave birth to a handsome boy. It is said that this boy, who had a great gift for languages and persuasion, is the father of the Manchu people. If you are lucky enough to visit the Lake of Heaven with your loved one, don't forget to drop a coin into the clear blue water to guarantee your love will be as deep and lasting as the lake itself.Look at the title of the story and the picture below. Can you predict what the story is about? Then read the story quickly and see if you were right. TRAPPED BY THE FLOOD â€Å"It's not looking too good, darling. I think you'd better pack a few things and go to your mother's place. And you'd better take Rosie and Monty with you. † Putting down the phone, Sara sighed. Tomorrow was her husband Tony's birthday. She had planned to cook him a nice meal and then surprise him with the new mountain bike she'd bought for him. If she went to her mother's house, Tony wouldn't get his present for days.However, her mother's house was the best place to be right now. Being on higher land, it would be safe from the floods. It had been raining heavily for almost two weeks and the river near Sara and Tony's house was rising higher and higher all the time. Tony and others from the village had spent the last two days putting sandbags along the side of the river to stop it overflowing . Now they feared that their hard work had been useless and soon the whole valley would be flooded. Sara dressed baby James in warm clothes and collected the things she would need for him over the next few days.She put the lead on the dog and went in search of Monty, the cat. It took her a long time, but eventually she found him safe and warm under the covers on her bed. She placed him in his cat basket and took him into the kitchen where James and the dog, Rosie, waited. Just as she was reaching for the car keys, Sara heard a sound like the noise bath water makes when you pull out the plug. She looked at the back door. Water was flowing in underneath. Turning around she saw dirty brown water fountaining out of the drain and filling the sink. Quickly she put James into her backpack and pulled it onto her back.Calling to Rosie, she picked up the cat basket and ran to the front of the house and out into the front garden. The water was already up to her knees. Rosie was swimming beside her. Knowing the water would soon be much deeper, Sara ran to the car and opened the doors. She threw the cat basket onto the roof of the car and pushed Rosie up beside it. Using the car seat as a step she climbed first onto the front of the car and then onto the roof. James, sately attached to her back, made no sound at all. Sara stared down at the water which was rushing past the car. It was already half way up the doors, and still rising.

Afterlife, The essays

Afterlife, The essays Afterlife When we think about the afterlife today it is easy to categorize the locations after death: Heaven and Hell. As Christians, we have guidelines in which to receive eternal life and we follow the life as Jesus Christ, and according to the Bible, through Him we are saved. Pretty simple to concept, but in Mesopotamia, Egypt, and India, the afterlife is not so easy to grasp. Polytheism, pharaohs, and Buddha will all be prevalent in this exploration of the afterlife in ancient civilizations. Mesopotamians also called Sumerians believed that the afterlife was a bleak and dismal existence. It was commonly called the House of Darkness and entitled an eternity in the ground. They were polytheistic and the Gods in which they believed in were said to be just like us. In fact, we were copies of divine models, made in the image of the Gods. They were petty and violent. If the Mesopotamians did not worship correctly the Gods would become angry and punished the people. The punishment often took form of natural catastrophes such as droughts or floods (Adler, 11-12). To avert punishment, the gods had to be appeased with frequent, costly rituals and ceremonies, which were the responsibly of a Kircher 2 hereditary priesthood (Adler, 17). Worshipping of the Gods meant building huge temples called Ziggurats in their name (Adler, 11). The Tower of Babel in Babylon is the temple which gained the most fame through the Bible(Adler , 11). It was built long after the Sumerian epoch (Adler, 11). The certainty of afterlife was not known, but the best approach was to appease the Gods by making offerings and hope for the best in the afterlife (Adler, 12). The Assyrian Empire could certainly be compared to the Gods in Mesopotamia. The Assyrians were very cruel and thought that they should be worshipped like divine leaders. Tiglath- Pilesar III helped come up with the five pillars of the empire. One pillar was the religious ideology that the Gods ...

Racism in the Workplace essays

Racism in the Workplace essays Racism is disliking, hating, or the act of unfair treatment of an individual or individuals by others due to them being of a different nationality, accent or skin colour. I think racism in the workplace is a very stupid and childish form of behaviour, but to some people this might just seem to be very funny, this is wrong. Especially in the work place because it has to be a friendly and relaxed environment, or else the person who receives these racist comments will be affected quite dramatically in either their work rate or socially. When there is Racism in the work place it's a very difficult situation to manage, as it is more than just bullying. In Today's small world it is very common to have many people of different nationalities working together. In most workplaces you might have anywhere from ten to fifty nationalities depending on the size of the workforce. Many large factories which have a lot of manpower from different nationalities like the steel, mining, automotive, chemical and tourist industries can make a large problem for racism simply because of the people's different backgrounds. Unfortunately, racism today is more common in most of the large companies and societies than in individuals who won't want to admit to it. In any situation it's clear that racism is a bad and anti-social behaviour in every way. In today's workforce, there are many problems that rise through any sort of racial prejudice. The most crucial issues of all is safety. When a person is discriminated against due to their race or even thinking they are of a particular race, that person can easily suffer from a life threatening injury caused by other workmates. This person will continually suffer from his racist workmates even to a point where that individual will leave work costing him his job and affecting his family income. Today there are clear laws that are well displayed in large companies including anti-racial policies ...

Star Trek Essays - Star Trek, Bajoran, Pavel Chekov, Free Essays

Star Trek Essays - Star Trek, Bajoran, Pavel Chekov, Free Essays Star Trek INTRODUCTION: Television programs provide one of the most popular forms of entertainment today. From The Simpsons to The X-Files, television shows amuse, shock, sadden, and excite us by turns. Television does more, however, than simply entertain. Television shows are cultural products, and as such, they reflect, reinforce, and challenge cultural ideas. It acts as a mirror and a model for society. In examining and understanding those cultural messages and popular appeal of certain television shows, we should understand something about the society that has created and sustained them. Arguably, Star Trek is one of the most popular television shows ever produced. Today Star Trek includes four television series and nine motion pictures . Like some of the other television shows, Star Trek has been subject to the vagaries of producers and writers so it is difficult to generalize about the intent of the authors of Star Trek or the viewpoint of the readers. Yet, it is also clear that Star Trek has at various times been reflective, informative, and critical about the culture -American culture- that produced it. Star Trek has addressed a wide variety of issues, including war, capitalism, individualism, technology, race, gender, prejudice, religion, etc. The list can be extended to many other issues but here I will focus on race, gender, prejudice and religion only. As portrayed on television such issues are representations of socio-cultural perspectives on broad human concerns. For taking a closer look to those issues, in the continuing parts I will give some examples fro m a number of Star Trek episodes that had written in different times. RELIGION: The portrayal and treatment of religion in the Star Trek television series and films provides an important cultural commentary on the place of religion in society. Although no single coherent approach to religion appears in Star Trek, the series is nevertheless variously reflective of, informed by, and critical of societal attitudes toward religion. The portrayal and treatment of religion in much of the Star Trek franchise is negative: religion is often presented as superstitious, outdated, and irrational. An underlying and consistent theme of the Star Trek series is the presentation of rational scientific humanism as an alternative to religious faith. A newer theme, notably found in episodes from the Deep Space Nine and the Voyager series, explores the potentially positive value of religion. Since the viability and popularity of Star Trek have spanned such a long period of time, it is inevitable that the series would begin to diverge from original assumptions in response to changing cultural attitudes. The recent potentially positive portrayal of religion within Star Trek both reflects and reinforces a particular cultural change. Gene Roddenberry was Star Treks creator and executive producer. While he was alive and continued to have a direct hand in the production of the show, religion as a theme was rarely treated. When it was -I believe- the portrayal of religion reflected Roddenberrys own distrust of an antipathy toward organized religion. In Star Trek, organized religion tends to be portrayed as the product of a pre-rational age, antithetical to science and reason, and God is depicted as a category mistake -an advanced alien form- from mistaken for a god. However after his death, and particularly evident in Star Trek: Deep Space Nine and Star Trek: Voyager, religion as a theme far more often tends to be treated in a more sophisticated and sympathetic manner2. The setting of Deep Space Nine is a Federation space station situated next to the planet Bajor. The people of Bajor are united by their common religious faith guided by a religious oligarchy. Invisible spiritual guides called the Prophets directed them. The two hour premiere episode of Deep Space Nine: Emissary featured than -Commander Siskos encounter with the Prophets, one that led both to his emotional healing and to his identification as a Bajorans long-awaited spiritual Emissary. This introductory episode so explicitly involving a spiritual motif set a compelling tone for the exploration of religious themes in this series. On Deep Space Nine religious faith is treated as more than simply the product of superstition and the suspension of rationality depicted in the earlier series. On the other hand, certain episodes, like Shakaar, deal with the Bajoran

Antibiotics resistant superbugs Research Paper Example | Topics and Well Written Essays - 1000 words

Antibiotics resistant superbugs - Research Paper Example For example, there are approximately 2 million cases of antibiotic resistant infections and about 23, 000 deaths in the United Sates every year (Trossman, 2014, p.1). This implies that antibiotic resistance is an imminent problem that requires to be addressed. However, not all superbugs have ties to hospital medication and some actually have ties and are spread in the community. Nevertheless, the most common superbugs are related to hospital medications hence necessitating the need for further research in relation to medication related superbugs. Once bacteria develop resistance to antibiotics, there is imminent need to develop better antibiotics that are seemingly stronger in order to get rid of these bacteria. Antibiotics in use for the first time are referred to as first-line antibiotics while the newly developed antibiotics are second-line agents and depending on the severity of the bacteria, the agents can be developed further even to third-line and fourth-line antibiotics. For example, MRSA has proven resistant to a number of antibiotics thereby necessitating the need to develop antibiotics further third-line and in some environments fourth-line antibiotics. For example, studies by National Nosocomial Infections Surveillance in 2003 showed that 60% of Staphylococcus aureus related infections were resistant to methicillin (Capriotti, 2007, p.1). However, all antibiotics developed after the first line antibiotics are not keen to such factors as safety, availability and cost as compared to the first line antibiotics. This implies that predecessors of first-line antibiotics may not be readily available in all areas thereby further increasing the problem of superbugs. Superbugs are mainly formed through genetic mutations or procurement of new genes from the continued interactions between bacteria. Gene transfer between bacteria is facilitated by the fact that they mostly