Tuesday, December 24, 2019

How Marine Life Is Affected By The Changes Of The Environment

How Marine Life is Affected by the Changes of the Environment Introduction Marine life is affected by the changes of the environment due to both human and natural causes. Some human causes I will discuss are pollution and the destruction of land for human uses. A natural cause I will talk about is temperature change. Temperature is expected to change naturally, but not at the rapid rate it is going now. Pollution Humans are the main polluter. We have polluted both the atmosphere and the ocean. We pollute the atmosphere by releasing vast amount of carbon through factories and cars. â€Å"Air pollution is killing 3.3 million people a year worldwide†. â€Å"the yearly death total will double to about 6.6 million a year by 2050† â€Å"In 2010, there was a total death of 54,905 due to soot and smog. 16,929 deaths out of 54,905 was due to power plants† (Borenstein). Our waste such as plastic and contaminated water makes its way to the ocean. There, it has a devastating effect on marine life. According to Lowenberg, ingestion of plastic can â€Å"result in poor health, reduced growth rates and reproductive output, or death†. A marine life that is most affected is the sea turtles. Not only are the sea turtles affected, but also their nesting sites and the baby sea turtles. Birds are also affected. â€Å"90% of birds have ingested plastics in the past 30 years† (Lowenberg). â€Å"By 2050, any bird found dead will have plastic in its stomach† (Shukman). â€Å"5.25 trillion plastic particles weighing some 269,000 tonsShow MoreRelatedMarine Ecosystem1607 Words   |  7 PagesThe earths oceans provide an enormous range of resources and affect the quality of life as we know it. The oceans cover approximately 70 percent of the surface of the earth and have a cyclical effect on weather, e.g. temperature, precipitation and air qualit y. Regardless of your views on global warming, the fact remains that humans have an impact on the marine ecosystems through waste from chemicals and debris polluting this vast renewable resource. Based upon current scientific evidence, emissionsRead MoreSea Turtles Are Not Only Affected By Pollution1030 Words   |  5 PagesSea turtles are not only affected by pollution, but they are also affected by tourist attraction. On September 5 in Costa Rica, a large group of tourists prevented sea turtles from nesting along the coastline. Due to the high volume of tourists on that day, the Ostional Wildlife Refuge was unable to prevent the disturbance from happening. The Tico Times described what happened. â€Å"Some tourists touched the turtles, others stood on top of the nests, and parents placed their children on top of the turtlesRead MoreThe Negative Human Impacts On The Oceans1104 Words   |  5 Pagesis man†. He was definitely onto something. In fact, humans have had a major negative impact on the world’s marine environment. Throughout recent human history, it has been obvious that the wellbeing of the marine environment has been in jeopardy. Pollution of the ocean, overfishing and the greenhouse gases these are all the aspects that can cause the destroying of the precious environments, such as reefs, sea-grass and coastal habitats. According to the essay and interview â€Å"Seafarming at the EndRead MoreLand Destruction By Tourist Attractions885 Words   |  4 Pagesreefs are an example of marine life endangered by this idea. Though coral reefs are beautiful to view, boats on top of the coral can destroy and hit the reefs. This is a big problem because coral reefs are home to millions of marine life. According to the book, Destroying the Oceans, â€Å"coral reefs are home to one quarter of Earth’s marine animals and plants†. With that, many habits are also destroyed. Sea turtles are not only affected by pollution, but they are also affected by tourist attraction.Read MoreAnalysis Of Seafarming At The End Of The World By Peter Meehan1096 Words   |  5 Pagesis man†. He was definitely onto something. In fact, humans have had a major negative impact on the world’s marine environment. Throughout recent human history, it has been obvious that the wellbeing of the marine environment has been in jeopardy. Pollution of the ocean, overfishing and the greenhouse gases these are all the aspects that can cause the destroying of the precious environments, such as reefs, sea-grass and coastal habitats. According to the essay and interview â€Å"Seafarming at the EndRead MoreThe Effect Of Ocean Acidification On The Rates Of Calcium Produced By Marine Organisms1450 Words   |  6 PagesINTRODUCTION/ABSTRACT For the past 200 years, the rapid increase in atmospheric CO2 continues to be produced by, the burning of fossil fuels, deforestation, industrialization, cement production, and other land-use changes. The ocean absorbs much of this excess CO2 through air-sea gas exchange, resulting in changes in seawater chemistry. Due to human-made emissions, the CO2 content of the oceans has dramatically increased and is gradually acidifying the surface waters. As a result of human-made emissions, the amountRead MoreThe Impact Of Australian Environmental Impacts On Australia1705 Words   |  7 Pagesthe start of the environment deterioration. And since the environmental issues are directly related to population growth, human activities and associated developments, it is definite that Australia will still be encountering future environmental challenges. Even with the compliance to legislation acts and protection policies, Australia is at the forefront of environmental management but in fact were are leaving our future generations major environmental problems such as climate change, fresh water allocationRead MoreThe Effect of Melting Glaciers896 Words   |  4 Pageschanging of our climate in recent years has been on our glaciers. These massive sources of fresh water can greatly change our ocean climate, which can lead to many negative effects on the marine environment. The ecosystems within this environment rely on a delicate balance, and glacial melting can seriously upset this equilibrium. One example of how glacial melting affects marine life is acidification. Each year the ocean absorbs about two thirds of human output of CO2, which is sent into the deepRead MoreA Brief Explanation On The Importance Of Clean Water1170 Words   |  5 Pagespaper a brief explanation on the importance of clean water is illustrated. Proceeding with descriptions of water pollution and reasoning’s demonstrating why it is presently a common issue in the United States. Understanding how the quality of the environment becomes affected from poor water quality is imperative to know and is proven throughout the paper. The paper slightly touches on the growth of human population and technology advancement, which are two main factors that contribute to the increaseRead MoreThe Impacts Of Climate Change1534 Words   |  7 PagesThe impacts of climate change In the twenty-first century, climate change has proved to be a major disaster affecting every country across the world. The adverse effects of the climatic change will continue to influence the next generation if adequate measures are not implemented (George 86). Climate change is a controversial topic. Scientific evidence shows clearly that future generation is at risk though the government and the public responses to this threat are moderately weak. Several corporations

Monday, December 16, 2019

Understanding Economics Free Essays

From as long as I could remember Taxes have always been apart of our daily lives. Taxes can often be a big burden for most, they can also be a help and used for many other functions. If it was not for taxation our roads, public buildings would be a complete mess. We will write a custom essay sample on Understanding Economics or any similar topic only for you Order Now Our emergency services such as, law enforcement, EMT, and Fire/rescue thrive off of tax dollars, many of our healthcare offices also use tax payers money to stay open. The taxing process from distribution to collecting them has people on the fence with different point of views. In this paper I will be discussing the questions raised about taxation. What happens to net personal income when the government raises taxes? When the government raises taxes, it will decrease your net personal income. As the government raises taxes, most people’s net personal income will decrease, which means that their disposable income decreases as well. When this happens people tend to spend less money only to avoid going into debt, which will soon affect the market’s income because they are no longer buying goods and services with their disposable income. This problem will eventually lead to a decrease in total tax revenue as the gross incomes of the population can drop. When the government lowers taxes? When the government lowers taxes people feel more comfortable with spending more of their money. Lower taxes allow the population to buy more goods and services because they know that their money will go a long way. The lowering of taxes along with a controlled government over looking spending will have a fast and positive effect on the economy. People spending more money will not only stimulate the economy, but will eventually lead to more jobs. Lower taxes equals’ happy people and a better economy. How is GDP affected by higher taxes and Lower taxes? The Gross domestic product (GDP) is affected when the government brings in more taxes then they spend, reducing disposable income and slowing the growth of the economy. That is when Fiscal policy comes into place causing some type of stabilization to the economy along with higher taxes. According to E-how, â€Å"Tax cuts mean more disposable income for individuals and more retained earnings for businesses. The impact on the GDP depends on what individuals and businesses do with the extra cash. If households buy more goods and businesses increase hiring and capital equipment purchases, the GDP will increase. A reduction in taxes also means less revenue for the government at all levels, which generally leads to lower government spending, higher deficits or both ( eHow. com, 2012). † What other economic factors are affected when taxes are raised or lowered, and how are they affected? Other economic factors that are affected by the rise and falling of taxes are, sales tax, healthcare, and major government programs. When sales tax is raised it puts a financial strain on employers and individuals, and will result in job loss. Healthcare services thrive off of the rise in taxes and when taxes fall they suffer tremendously. Low income families depend on these services and without the proper funds. Government programs are affected when revenue result in increased taxes. When this happens, these government funded programs has to increase their budgets. Once funds start coming in slowly then these programs such as, military, FBI, Medicare, Medicaid, , and social security, once taxes are increased these programs are able to maintain. â€Å"In fiscal year 2009, state governments spent 40 percent of their budgets on K-12 and higher education and 26 percent of their budgets on social programs such as Medicaid, transportation, corrections and public assistance. Funding for the following programs increase as tax revenues increase (eHow. com, 2012). † Should the government increase tax rates on everyone as a way to equalize incomes and wealth? No, the government should not raise taxes on everyone, only for those who are extremely wealthy like Earvin ‘Magic’ Johnson, who is worth $700 million. The middle class are going to suffer from the tax increase. This is a political problem that will cause more headaches for everyone and will probably end with the middle class paying more in taxes. Now we know that taxes will make or break things in this nation, and will cause a lot of debates amongst government officials. Taxes will be around forever and we have to get use them changing, I have discussed the questions about the taxing process and I hope you will take something from it. How to cite Understanding Economics, Papers

Sunday, December 8, 2019

Impairment Under Australian Accounting †Myassignmenthelp.Com

Question: Discuss About The Impairment Under Australian Accounting? Answer: Introduction Impairment refers damage. In reference to the accounting prospective impairment refers to a reduction in value or reduction in future benefits from any asset or profit generating unit. Impairment accounting under Australian accounting standards is done under AASB 136. This essay is written for putting lights on the topic of reversal of impairment loss on goodwill. Impairment loss Additional book value of assets in the cash generating unit over the recoverable amount, of cash generating unit, known as impairment loss on such cash generating unit (Anon., 2017). Book value means carrying amount of asset or carrying amount of all assets in cash generating unit. Recoverable amount means amount that can be recovered by the organization from assets in cash generating unit. Such amount can be recovered either through use or through sale in open market. Highest amount that can be recovered from the assets in cash generating unit is known as recoverable amount of cash generating unit. Impairment loss of goodwill Self generated goodwill is not allowed for the organization to record as accounting asset. It can be recorded only when a company pays price for assets and liabilities at an amount higher then identifiable amount. Impairment of goodwill recorded when recoverable amount of assets of cash generating unit of goodwill will become lower than their carrying amount (Seetharaman et al., 2006). Under this method firstly organization required to identify cash generating unit then determine book value of assets in cash generating unit and amount that can be recovered by the organization from cash generating units assets. After this impairment loss for the cash generating unit will determine. This impairment loss firstly apportioned to the goodwill and remaining will apportioned to all assets of cash generating units in the ratio of their carrying amounts (Shoaf Zaldivar, 2005). Moreover, as per IFRS 3 goodwill cannot be amortized on the basis of discretion of the organization. This standard mandates that goodwill can only be tested for impairment annually and cannot be undergone to other unsystematic amortization. Reversal of impairment loss An impairment loss is allowed to reverse for assets other than goodwill when impairment loss decreased. This reversal of impairment loss on assets other than goodwill always remains below the amount of impairment loss net of amortization accounted earlier on the assets other than goodwill (International Accounting Standards Committee, 1998). Due to the reversal of impairment loss future depreciation on assets other than goodwill will be effected. However, the rules for reversal of impairment of goodwill are different from the rules for reversal of impairment loss on tangible assets. As per AASB 136, paragraph 124 and 125, reversal of impairment of goodwill is cannot be done. If goodwill related to any cash generated unit impaired ones then it cannot be reversed like other assets of cash generated units by the rule of reversal of impairment loss (Australian Accounting Standards Board, 2007). Moreover, as per AASB 136 goodwill can only record by the organization when such goodwill such goodwill purchased by the organization. When goodwill ones impaired by the organization then it will terminate to be an asset. When an impairment loss is reversed by the organization on such impaired goodwill then such reversal will result in the accounting of internally generated goodwill in the books of accounts on the basis of self generated estimates (Australian Accounting Standards Board, 2007). In turn, this will result in a violation of the Australian accounting standard. Furthermore, not only AASB 136 but also various accounting standards like US GAPP, IFRS (Wines et al., 2007), Indian accounting standards etc also impose a prohibition on the reversal of impairment of goodwill. IAS 36 specifically imposes a ban on the reversal of impairment loss on the goodwill. These accounting standards also prohibit such reversal due to same reason i.e. reversal of impairment loss on the impaired good will result in the accounting of internally generated goodwill in the books of accounts on the basis of self generated estimates. In turn, this will result in a violation of the accounting standard. In addition to this, as there is a prohibition on the accounting of internally generated goodwill in the books of accounts on the basis of self generated estimates, hence revaluation of goodwill is also prohibited. Because revaluation of goodwill also results in the accounting of internally generated goodwill in the books of accounts on the basis of self generated estimat es. Conclusion Above discussion provides various arguments regarding the accounting for the impairment and specifically accounting for impairment of goodwill and reversal of impairment loss on goodwill. This discussion presents a clear conclusion that it is not possible to account reversal of impairment loss on goodwill. Organizations can only reduce the amount of goodwill at their own discretion, judgments and accounting estimations but they cannot increase the amount of goodwill either by making a revaluation of goodwill asset or by reversing goodwill impairment. Since, this addition will result in the accounting of self generated goodwill asset, which is prohibited. References , 2017. IAS 36 Impairment of Assets. [Online] Available at: https://www.iasplus.com/en/standards/ias/ias36 [Accessed 2017 september 12]. Australian Accounting Standards Board, 2007. Impairment of Assets. [Online] Available at: https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPapr07_07-07.pdf [Accessed 12 september 2017]. International Accounting Standards Committee, 1998. Impairment of assets. International Accounting Standards Committee. Seetharaman, A., Sreenivasan, J., Sudha, R. Ya Yee, T., 2006. Managing impairment of goodwill. Journal of Intellectual Capital, 7(3), pp.338-53. Shoaf, V. Zaldivar, I., 2005. goodwill impairment. Review of Business, 26(2), p.31. Wines, G., Dagwell, R. Windsor, C., 2007. Implications of the IFRS goodwill accounting treatment. Managerial Auditing Journal, 22(9), pp.862-80.

Sunday, December 1, 2019

Information and Communication Technologies in Education

Introduction Modern educators focus on finding the most appropriate and effective means to teach students and guarantee the active teaching and learning processes. In this case, the developed information and communication technologies (ICT) provide a lot of possibilities to plan and implement the effective teaching and learning methods and techniques.Advertising We will write a custom essay sample on Information and Communication Technologies in Education specifically for you for only $16.05 $11/page Learn More The sphere of ICT develops quickly, and today there is a range of technologies which can be successfully used in the everyday learning process at school and university. From this perspective, educators choose to integrate ICT into the teaching process because of a variety of advantages associated with the usage of contemporary technologies (Simon Nemeth, 2012). Thus, different ICT which are available for educators can be successfully used to enha nce the learning process, to stimulate students’ skills and abilities, to develop motivation, and to improve students’ performance. It is necessary to pay attention to the effectiveness of using such game-oriented ICT as multi-touch systems and such ICT as vodcasts in different age groups. Although the representatives of various age groups perceive the information presented with the help of ICT in a different way, the levels of the students’ performance and motivation can be discussed as high, and this fact allows speaking about the effectiveness of using different ICT in education. To conclude about the effectiveness of using ICT in the learning and teaching processes, it is necessary to focus on such aspects as the impact of using ICT on students’ learning and motivation, perception, and performance. The Impact of Different ICT on Students’ Learning and Motivation There is no single idea in relation to the effect of ICT on students’ learni ng and motivation because of impossibility to state strictly about the effectiveness or ineffectiveness of traditional teaching methods. ICT are actively used by educators in order to make the material presented more understandable and interesting for students and to stimulate their certain activities. From this point, ICT are used in their combination with the traditional teaching methods and techniques (Ardito et al., 2013). Moreover, appropriate ICT can be selected according to the needs of the age group, topic of the planned activities, and the objective set by an educator.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Thus, to achieve the education goals in primary and secondary schools, it is effective to orient to the game activities. Modern ICT provide the opportunity to discuss a game as a part of the learning process. Different types of material can be presented to students in various way s. The form of the game based on using ICT provokes the additional interest of students to the activities. As a result, the usage of ICT can be considered as the additional motivator for students who become involved in the learning process (Ardito et al., 2013). To guarantee the understanding of the material and the development of definite skills, educators combine the methods of traditional teaching with ICT. This technique allows making the teaching process complete. The focus only on a game, ICT, or traditional methods cannot provide the effective results of the students’ learning process (Sluis Nijholt, 2012). Moreover, this situation can lead to decreasing students’ motivation and interest in the process. That is why, the complex approach is more advantageous. Thus, the historic material presented in the form of a game based on the multi-touch system is learnt by students more actively (Ardito et al., 2013). Students studying at high school, college, university, or student teachers can develop their motivation and improve learning with the help of more progressive or complex ICT. Different kinds of computers, computer programs, podcasts, and vodcasts are used to improve the teaching and learning processes. The development of new technologies provides new opportunities and previous effective technologies can be discussed as out-of-date. Thus, today vodcasts are discussed as more effective than podcasts which were actively used in education years ago. Vodcasts can provide students with more materials, information, and stimuli than podcasts (McNeill Fry, 2012). Students need illustration and demonstration in order to follow certain instructions and perform definite activities. In this case, such ICT as vodcasts function as illustration for students in order to provide them with the certain knowledge. Multi-media systems can be used effectively when an educator uses the appropriate instruction (Sluis Nijholt, 2012).Advertising We will wr ite a custom essay sample on Information and Communication Technologies in Education specifically for you for only $16.05 $11/page Learn More For instance, vodcasts can be ineffective to stimulate students’ learning process if they are not provided with the appropriate instruction to control students’ activities (McNeill Fry, 2012). The Effects of ICT on Students’ Perception Students are inclined to react more actively to vivid and interesting objects or materials which attract their attention immediately. The students’ interest in relation to the material can guarantee their further high performance regarding this or that subject. That is why, educators should focus on methods to stimulate students’ perception and reaction to the information and new knowledge. ICT can be discussed as the rather effective means to influence students’ perception (Ardito et al., 2013). Students’ perception is based on analyzing the new information and on its comparison with the knowledge with exists in students’ minds and memory. Thus, the new information is perceived during several stages, and these stages do not depend on the form of information perceived. However, the abilities of students to perceive this or that kind of information presented in the form of written text, audio, or an image are often different because students have various dominating types of perception (McNeill, Mukherjee, Singh, 2012). Nevertheless, different ICT can contribute to the development of students perception abilities in spite of the kind of the information presented. Thus, game activities involve the usage of the written text, images, and audio, and the students’ concentration increases as well as the participation in the learning process can become more active (Ardito et al., 2013). Such technologies as multi-media systems and vodcasts can contribute to students’ active participation in the learning process because they depend on the diverse presentation of information. From this point, the students’ reaction should be also active. The technology-based learning is discussed as more informal and active. Thus, students become the centre of the learning process, and they can use all the advantages provided by modern information technologies (Ardito et al., 2013). The informal learning with using the Internet, multi-media systems, podcasts, and vodcasts is more attractive for students because of their possibility to participate in the process more actively and consciously.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More For instance, attending lectures and seminars, students can prepare the vodcasts independently (McNeill Fry, 2012). Modern technologies can be considered as providing more opportunities for teachers to improve their strategy and for students to improve their skills and abilities. Students’ interest and understanding of the material can be influenced by using different resources and methods. Educational games, puzzles, quizzes, and tests can be presented not only with the help of traditional teaching techniques but also with the help of modern technologies which expand the range of variants for using this or that resource, method, or technique. Multi-touch displays, online educational games, online tests, podcasts, and vodcasts can be effective to change the approach to teaching and learning processes (Ardito et al., 2013). Furthermore, the usage of ICT stimulates communication between students, and this fact is advantageous for completing group and team tasks effectively. Th us, ICT can stimulate students’ perception with references to using resources and technologies which help apply the academic material to the real world situation. The Connection between Using ICT and Students’ Academic Performance Those technologies which are used in the classroom environments are oriented to develop students’ abilities and to improve students’ performance. Thus, the usage of ICT in education can be discussed as ineffective approach if students’ performance is not affected positively with references to technologies. That is why, researchers focus on examining changes in students’ performance depending on the frequency of using different technologies in the classroom. According to Ardito and the group of researchers, positive trends connected with increasing students’ results and improvement of their performance are observed after several weekends of the regular usage of ICT in the classroom environments in order to pr ovide certain material, present instruction, and stimulate activities (Ardito et al., 2013). It is necessary to pay attention to the fact that such ICT as multi-touch displays and systems are effective to promote and control a lot of everyday classroom activities which are usually associated with using many resources. From this point, these technologies not only influence students’ performance positively but also minimize the resources used by an educator along with maximizing positive effects. The changes in the students’ performance can be discussed with references to such aspects as changes in students’ learning activities, perception, and behaviour. Thus, the integration of ICT affects the teaching and learning processes as complexes, and high performance is the result of changes in the students’ understanding or comprehending the material. The assessment of students’ performance allows drawing conclusions about the general effectiveness of usi ng ICT in education. Simon and Nemeth focus on the fact that the alternations in performance can be directly associated with the changes in the students’ attitude toward the learning process (Simon Nemeth, 2012). The concentration on informal learning provokes students’ positive attitude and interest because of decreasing the stress and making the process more diverse. The improved performance is also connected with the concept of self-improvement. Thus, using vodcasts and online materials, students receive the opportunity to assess their successes independently and pay attention to the moments which should be changed or improved (McNeill Fry, 2012). From this perspective, new technologies help educators make the teaching process more focused on students. Individualization is one of the main characteristic features of the modern approaches in education (Ardito et al., 2013). ICT with a range of opportunities provided respond to the needs of the modern education orien ted to students and stimulation of their successes in study. Educators use ICT in order to differentiate instruction and reduce those forms of explanation which can decrease students’ attention and concentration on the object of discussion. ICT are appropriate to be used at different stages of the teaching process and to control the students’ involvement into activities (Ardito et al., 2013). This feature of ICT also works for the benefits of students because they can participate actively in the process during all the stages without reducing concentration and attention. For instance, focusing on vodcasts, students can improve their performance while analyzing their mistakes and paying attention to achievements (McNeill Fry, 2012). The communication based on ICT with the other students can also stimulate their motivation and activities with improving performance results. Conclusion The evaluation of ICT usage in the field of education can be possible only with referenc es to assessing changes in the students’ performance and to appropriateness of the techniques for helping teachers realize set objectives. ICT are important to be used in the field of education because researchers predict that further changes in the sphere will be closely associated with the development of new technologies with improved and extended functions. The focus on using ICT in combination with the methods of traditional teaching and learning can be rather effective for the development of students’ perception and performance. It is important to note that modern technologies can be effectively used by educators not only for improving the teaching strategies but also for stimulating students’ motivation. From this point, it is necessary to choose technologies which can be used successfully in different classroom environments depending on the students’ age category. ICT in education can affect the changes in approaches to developing education strateg ies. If ICT are used appropriately, they contribute to maximizing the advantages of the teaching and learning processes. That is why, further research is significant in order to focus on the most effective ways to integrate ICT in education to receive the highest results. References Ardito, C., Lanzilotti, R., Costabile, M. F., Desolda, G. (2013). Integrating traditional learning and games on large displays: An experimental study. Educational Technology Society, 16(1), 44–56. McNeill, M., Fry, J. (2012). The value of ICT from a learning game-playing perspective. Journal of Research, 7(1), 45-52. McNeill, M., Mukherjee, S., Singh, G. (2010). Podcasting in physical education teacher education. ICHPER-SD Journal of Research, 5(1), 16-19. Simon, F., Nemeth, K. (2012). Digital decisions: Choosing the right technology tools for early childhood education. USA: Gryphon House. Sluis, F., Nijholt, A. (2012). Designing a museum multi-touch table for children. INTETAIN, 4(7), 139-1 48. This essay on Information and Communication Technologies in Education was written and submitted by user Kane Mendoza to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.