Wednesday, December 25, 2019
Two Views on Global Warming - Free Essay Example
Sample details Pages: 2 Words: 684 Downloads: 8 Date added: 2019/03/14 Category Ecology Essay Level High school Tags: Global Warming Essay Did you like this example? In recent years, the global warming crisis has been a hot topic, one that is often coined by Republicans as a ââ¬Å"liberal issue.â⬠In Scott Waldmanââ¬â¢s article, ââ¬Å"Republican lawmaker: Rocks tumbling into ocean causing sea level rise,â⬠he articulates some of the central claims made by Republicans and Democrats on the U.S. House of Representatives Science, Space and Technology Committee. The conversation was argued by a leading climate scientist, who was often involved in correcting misstatements by both sides. To understand why each group feels so passionately about the cause of the issue, what their underlying beliefs are. On the one hand, we have a group of people who believe that humans are the sole cause of the global warming crisis. Greenhouse gas emissions, fossil fuel burning, and a string of other human activities have caused Earthââ¬â¢s temperatures to rise, at incredible rates. Their belief system could be classified as a reverse commons theory as defined in Garret Hardinââ¬â¢s (1968) article, ââ¬Å"Tragedy of the Commons.â⬠In his article, he describes how humans have been taking away from the commons for so long and how the planet cannot keep up with these demands indefinitely. Conversely, global warming is a result of things being added to our commons such as the atmosphere, by humans. This parallels the article from written by Katherine Wu (2018) from the Smithsonian, who described the dire state of our planet, where even a two-degree increase in temperature would cause immense problems. Donââ¬â¢t waste time! Our writers will create an original "Two Views on Global Warming" essay for you Create order The other group does not have much sense of urgency but has shifted from claiming that global warming was not taking place at all, to identifying other causes than humans. Mo Brooks, a Republican from Alabama stated that the cause of the oceans rising was merely sediment or rocks being deposited on the bottom of the oceans. This was refuted by the climate scientists, Duffy, who pointed out that these changes would have minuscule effects on a geological timescale. The same feelings are held by a majority of Republicans who believe even if humans are contributing to global warming, it is not enough to be the full causal mechanism. This attribution of responsibility is the determining factor between these two groups. The first group has an urgency to the research and data collection that supports their beliefs, but also shows the fragile state of our planet. These scientists spend millions of dollars a year on these endeavors, and much of the same is always found; global warming is happening, but now it is an even more pressing issue. It must be realized though that data can be skewed, which was reiterated by Rep. Dana Rohrabacher (R-CA), who was bothered that the climate scientist, who had been accused of tampering with data in the past, was not further questioned by the committee. Statements like these show a cause of the tension between the two groups, which is the skepticism of scientists. These scientists who do highly specialized work, out of the general publicââ¬â¢s sight, and bring back evidence that refutes our traditional beliefs are often not accepted. This issue was discussed in an article by Handlin (1965), where he stated that we have ambivalence towards the scientific community. This love-hate relationship works by scientists bringing about new findings that can benefit us, and also findings that challenge our traditional way of beliefs (Handlin, 1965). Although most of the second group remains skeptical about data that names humans as the leading cause, there has been a rapid change in some perspectives of this group. According to a NY Times article by Nadja Popovich and Livia Albeck-Ripka (2017), the viewpoints of Republicans in areas that are experiencing the effects of global warming, are the ones who are now realizing that their actions may have more of an effect on the situation than anticipated. This further shows the fluidity of our traditions in these circumstances. This change in viewpoint of some of the second group does bring a sense of hope because they are beginning to realize the fragile state of our planet, and take some action to lessen the effects of human activity.
Tuesday, December 17, 2019
Community Essay - 843 Words
Community The point that community has an important effect on the shaping of a personââ¬â¢s character is key in both Pythia Peayââ¬â¢s essay, ââ¬Å"Soul Searchingâ⬠and Winona LaDukeââ¬â¢s interview transcribed in essay form entitled, ââ¬Å"Reclaiming Culture and the Land: Motherhood and the Politics of Sustaining Communityâ⬠. The two authors present ideas, similar and different, of what it means to live in and be a part of community. Through examining these two essays, summarizing and synthesizing, we can gain a better understanding of what community is and how it affects those within it. Pythia Peay explains that for everywhere that she has resided, each place had a unique effect on her character. Each of the five cities in which she hasâ⬠¦show more contentâ⬠¦She goes on to talk of other aspects of her community such as politics and womenââ¬â¢s roles but stays on the point that her community has a very important part in shaping her character and the character of those around her. Then she goes on to point out that ââ¬Å"the separation of political and cultural and spiritual is an artificial separation thatââ¬â¢s articulated by industrial societyâ⬠(10). LaDuke was raised with a different sense of values than most Americans and goes on to describe her upbringing. She notes that she was raised with little appreciation for American culture and that consumerism, in part, is responsible for cultural destruction. Her main idea lies in the difference between the average American community and the way she lives in her Native community at White Ea rth. She points out the down side to the American community, such as consumerism and deculturalizing of people, and tells of some of the values that her Native community has installed upon her and her children, like respect and community, which is really her main idea. Both of these essays point out how community shapes character. In Peayââ¬â¢s essay she concentrates on community as ones surroundings. She would consider community as the city in which one lives. LaDuke is more concerned with community as a personââ¬â¢s ideals or way of life. Both authors imply that a personââ¬â¢s sense of place provokes aShow MoreRelatedCommunity Health Assessment of a Community2461 Words à |à 10 Pages Community assessment and analysis Presentation Red group Interview with Community health Nurse Essex County New Jersey Demographic of Essex County Essex County is located in the North eastern part of new jersey. The history of Essex county dates back to 1666 when 30 families from Connecticut established settlement along the banks of Passaic river. Essex County was officially established in 1682 by east jersey legislatureRead More Defining Community971 Words à |à 4 PagesDefining Community What makes a community? To get a better handle on this question, it may be useful to analyze a specific encounter between the individual and his community(s). 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Additionally, the framework of the community counseling model is taken into account, including some of the strategies used in community counseling. The Role of a Community Counselor Community counseling can be defined as ââ¬Å"â⬠¦a comprehensive helping framework that is grounded in multicultural competence and oriented toward social justice (Lewis, LewisRead MoreCommunity Conceptual Model1282 Words à |à 6 PagesCommunity Conceptual Model Community Conceptual Model Conceptual models are effective guides and tools used for nursing practice. They merge concepts and ideas providing a framework for how to think or demonstrate the elaborate connections between concepts, structures, or a system. They categorize existing interrelationships amid concepts into ways that can effectively direct actions and interventions. 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A dictionary definition is what the population settles for as far as the context where they consider themselves as apart of a community. The word community in the 14th century, had derived from the word ââ¬Å"common,â⬠in that time, meaning fellowship in a ââ¬Ëcommunityââ¬â¢ of relations or feelings. However, the term then became used concretely as to pertain
Monday, December 9, 2019
Impairment Test in Corporate Accounting- MyAssignmenthelp.com
Question: Discuss about theImpairment Test in Corporate Accounting and Practice. Answer: Introduction This essay consists of various rules and regulations which are applicable on impairment test applied on assets. In this essay, a key study is prepared on the applicable rules and laws which should be followed while reversal of impairment of loss of an individual asset. It is evaluated that Impairment test is necessary to identify the true and fair view of assets of organization. Reversal of an Impairment Loss for Individual Assets Each and every organization has to disclose its financial statement which reflects true and fair view. The impairment of assets is one of the methods to determine the true and fair view of the assets shown in the balance sheet of organization. This impairment test is defined under the international accounting standard 136 which covers all the applicable rules and regulations in determined approach. This international accounting standard-136 describes the classification of assets which could be deployed for the impairment test including impairment test method for financial and non financial assets. This impairment test will help organization to determine impairment loss by estimating the true value of all the assets of organization. It is considered that IAS-36 has several provisions and rules which are implemented with a view to cover the impairment losses from the goodwill and other intangible assets (Duh, Lee and Lin, 2009). Identification of Assets that may be Impaired In this impairment test, assets are impaired when recoverable amount is less than carrying amount. As per the IFRS, It is evaluated that intangible assets of company should be gone through impairment test on each and every reporting period. A company could easily implement impairment test on its assets irrespective of lives and amount of intangible assets (IFRS, 2009). Application of this Standard: IAS 136 is applicable on the following assets such as land, fitting, plant, equipment, building and machineries. However, following assets are not included while implementing impairment test in the organization such as inventories and other goods. Nonetheless, investment in Subsidiaries Company and goodwill are reported as main assets on which impairment test is applied for recoverable amount. Impairment Loss It is the amount of losses which arise after deducting the recoverable amount from the carrying amount of individual assets. In this essay, impairment loss is identified only on individual assets for identifying their true value. Computation of impairment loss Impairment loss = Carrying amount of assets- recoverable amount Where, Carrying amount of individual asset is value of cash inflow which is calculated after deducting all the impairment loss. It is considered that Paragraph 18- 57 of international accounting standard assist accountant to determine recoverable amount of individual assets. Carrying value of assets would be higher of the two following. Value of assets in internal business functioning Or Fair value of CGU less cost of sale Recognizing and measuring an impairment loss: In paragraph 65-108 impairment loss is recognized. Impairment loss is measured only if carrying amount of asset is higher than recoverable amount (Ernst young, 2017). An impairment loss of individual assets shall be allocated in systematic way. Firstly loss will be satisfied from the goodwill then remaining loss will be charged from the others assets on pro rata basis. Reversal of Impairment Loss of Individual Assets The impairment loss of individual assets shall be assessed at the end of period when assets are reported. There is need to be sign that an impairment loss recognized in prior period for an assets other than goodwill that may have decreased. Therefore, impairment loss recognized in earlier period for assets other than goodwill shall be reversed. A reversal of impairment loss for assets shall be determined immediately in profit and loss account, unless the revaluated assets carried at revalued amount as per the IFRS rules and regulations. In addition to this any reversal of computed impairment loss of a revalued assets shall treated as revaluation. However, there is another provision given that an impairment loss recognized for goodwill will not be accounted for reversal subsequent period. For the further explanation of reversal of impairment loss it is given that the increased carrying amount of assets other than goodwill which has been taken for reversal of impairment loss shall not exceed the carrying amount which would be determined and had no impairment loss recognized for the assets in prior year. This reversal of impairment loss will be distributed to the cash generating units on pro rata basis other than goodwill. Therefore, Increment in carrying amount will be used for reversal of impairment losses and recognized as per the regulations given in paragraph 119. In addition to this, reversal of impairment loss of non revaluated assets will be recorded in profit and loss account. On the other hand, impairment of loss would be recorded in balance sheet to reduce the value of assets (Rennekamp, Rupar and Seybert, 2014). Now in the end, it would be inferred that each and every organization should be indulged applying IAS 136 rules and regulation in systematic manner to identify true and fair view of individual assets. References Duh, R.R., Lee, W.C. and Lin, C.C., 2009. Reversing an impairment loss and earnings management: The role of corporate governance. The International Journal of Accounting, 44(2), pp.113-137. Rennekamp, K., Rupar, K.K. and Seybert, N., 2014. Impaired judgment: The effects of asset impairment reversibility and cognitive dissonance on future investment. The Accounting Review, 90(2), pp.739-759. IFRS 2009, Module 27 impairment of assets, London: IFRS foundation. Ernst Young 2017, impairment accounting the basics of IAS 36 impairment of assets, viewed on 18 May 2017 from https://www.ey.com/Publication/vwLUAssets/Impairment_accounting_the_basics_of_IAS_36_Impairment_of_Assets/$FILE/Impairment_accounting_IAS_36.pdf.
Sunday, December 1, 2019
Mourning Costumes In The 19Th Century Essays - Death Customs
Mourning Costumes In The 19Th Century Mourning Costume in the 19th Century The costume associated with mourning is vastly different in different cultures, but the meaning of mourning dress is relatively similar worldwide: to express respect for the dead, and to keep one's own appearance from distracting from the ceremonies surrounding death. In most of the western world, the color that dominates most mourners' wardrobes is black, while the style and cut of mourning clothes is relatively unaffected by their purpose. Especially in the 19th century, ceremonial dress retained its complexity and stylishness whether it was made of colorful prints or solids, for church wear, or the somber black of the grave-side. Women's mourning clothes in particular bore little dissimilarity to their other modest formalwear, apart from the required black hue and a predominance of veils. Among the lower classes, who could not afford to make an entirely new dress for use at only one occasion, it was customary to dye one's best dress or waistcoat black, particularly if the deceased was a close relative (Masson and Reveley, 1988). In large, well-to-do families, it was often the case that the servants were given mourning clothes, hats, and veils, which were used throughout the lengthy period of high mourning, lasting from one to twelve months. During that time, the widow was expected to adhere to a stringent set of rules governing what she could wear, and when she was permitted to gradually ease back into normal clothing. These rules were very specific concerning jewelry and cloth; the only things a widow in late 19th century Paris was supposed to wear for the first four and a half months after her husband's death were black wool dresses, a hood and veil, black linen gloves and a bronze belt-buckle, if necessary (Perrot, 1990). A wealthy widow was expected to purchase an entirely new wardrobe constructed mostly out of black wool and crepe, heavy fabrics that added their depressing weight to the effect of the already somber hue. Mourning fashions were chronicled in Harper's Bazaar, with the sense that the dictates of fashion should override one's true feelings about the deceased as well as concern for one's own health: A deep veil is worn at the back of the bonnet, but not over the head or face like the widow's veil, which covers the entire person when down. This fashion is very much objected to by doctors, who think many diseases of the eye come by this means, and advise for common use thin nuns' veiling instead of crape, which sheds its pernicious dye into the sensitive nostrils, producing catarrhal disease as well as blindness and cataract of the eye. It is a thousand pities that fashion dictates the crape veil, but so it is. It is the very banner of woe, and no one has the courage to go without it. We can only suggest to mourners wearing it that they should pin a small veil of black tulle over the eyes and nose, and throw back the heavy crape as often as possible, for health's sake. (Harper's Bazaar, 1886, emphasis added) The origin of the increase in the popularity of mourning in the 19th century stem from two sources: the romanticism surrounding death in the literature of the period, and Queen Victoria's forty-year mourning for her late husband, Prince Albert (Chicago Historical Society, 1998). Gothic novels like Wuthering Heights and the works of Edgar Allen Poe harped on death's sentimental aspect, and the importance of the status quo made the loss of a member of society much more shocking and traumatic than today. Queen Victoria's mourning, which began in 1861, set a precedent for British and American widows, and associated mourning with virtue and piety, which had again become popular under her reign. The American Civil War, which followed hard upon Prince Albert's death, was the occasion for many women to put these principles and trends into practice. The veil is, after the traditional black color, perhaps the most recognizable habit of mourning in the 19th century. The widow's veil was completely opaque to observers, and as in the above quote, covers the body from head to foot. As such, it is reminiscent of the traditional Muslim hijab, which
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