“the Hazards Presented by Tropical Storms Have the...

â€Å"The hazards presented by Tropical storms have the greatest impact on the world’s poorest people.† To what extent do you agree with this view? (40 marks) Tropical storms are defined as low pressure systems that form over tropical seas and can devastate areas of human settlements with hurricane force winds and floods. The severity of these impacts varies greatly depending on a countries development levels and is attributable to numerous factors such as: infrastructure, job structure, the provision of service, prediction technology and how much aid is received. Hurricane Katrina and Cyclone are two examples of tropical storms that affected areas drastically apart in economic development. One way in which MEDC’s and LEDC’s differ is†¦show more content†¦On the other hand this was much different in the USA. Many who could afford to decided to move out of the worst areas hit like the New Orleans. The effect of this was a long term change to the areas demographic which resulted in economic consequences as those moving were generally the economically active. This resulted in the problem of the poorest being left behind leading to long term impacts such as deprivation. One way in which impacts can be reduced is through responses. Responses include both preparation and how the country reacts once the disaster has occurred. In the case of Katrina there were advanced warnings in place 2 days before the storm and a state of emergency declared 1 day in advance. Additionally risk assessments had also been published and an evacuation of New Orleans was ordered on the day. Whilst many argued that this was too late the majority of the population still did manage to leave in private cars with 150,000 remaining the majority by choice. The ability of many being able to evacuate so easily is another aspect that differs as in a country of high development such as the US private car ownership is high whilst it is significantly lower in an LEDC. The combined effect of advanced warnings and efficient evacuation thus aided in a significantly lower death toll in the US. In Myanmar however the government was significantly less prepared, whilst systems were in place to detect flooding

Accounting Theory Accounting Conceptual Framework

Question: Describe about the Accounting Theory for Accounting Conceptual Framework. Answer: Case Study 1 In order to have principle-based standards, there are various reasons for the requirement of conceptual framework. It helps in resolving disputes, if any, as far as the setup of accounting standard is concerned. Conceptual framework helps in setting up of standards which needs to be followed by all the concerns in a unified manner. It provides requisite principles so that it is not required to be recurring in accounting standards. Conceptual framework provides the back support to principle-based standards and that fall in line or in continuation to their pre-defined standards. It also acts a constitution for reporting of financial information and reporting as well as all the references are towards conceptual framework. It ensures that consistency is the key amongst the standards thereby preventing varied conclusions (Godfrey, 2010) IASB and FASB are two international boards who are responsible for the setup of accounting standards. Both require the support of conceptual framework during its course of development. It is quite essential that IASB and FASB should have a common conceptual framework so as to have modification, update, union and completion between the framework and statements of both respectively. Since, they were developed during the period of 70s and 80s; it is quite natural that they will be subjected to changes and updates as per the changing requirements of accounting. There may be minor differences in their standards but the aim of IASB and FASB is same i.e. transparency, accountability and efficiency which goes in line of conceptual framework (Godfrey, 2010). Conceptual framework is the backbone of all the accounting standards and thus, is essential for all kinds of concerns. The principles stated in the conceptual framework are drafted in such a manner so that best international practice is followed on a global level. It is a true fact that many concerns, whether mid-size or big corporations are benefited from conceptual framework. The role of conceptual framework can be found in all types of business and thus, I believe that it is equally important for all kinds of parties and there is no kind of disparity for anyone in terms of its principles and guidelines. It can be said that the rules of conceptual framework are stricter for big corporations as compared to those mid-size firms. But, in no way it can be concluded that it is more important for some parties and less for some concerns (Godfrey, 2010). Cross cutting issue refers to the fact where uncertainty is taken into the account for the cases concerning measurement of assets or liabilities. This involves cases where rules of accounting seem to delay the aim of IASB and FASB. These are such issue which tends to touch the basic guidelines of accounting aspects. Some examples of cross cutting issues one measurement basis for assets and liabilities, considering and applying factors of cost constraint and comparability. Cross-cutting issue is an important aspect in the field of financial framework and is quite a relevant issue for big corporations or company. A strategic outlook is expected to deal with such issues (Iasplus.com, 2016). Case Study 2 Historical cost is used in accounting as to assess the value of a company. It believes in recording the price of an asset on its nominal or the cost incurred in original terms. US GAAP uses this method of accounting as far as the assets are concerned. The fundamental problem with financial statements which follows historical cost as means of measurement under US GAAP is fails to update the value of assets which are subject to change in a significant manner over the period of time. For example, if plant and machinery of a company was purchased for $50,500 and that its value in the market has increased to say, $2, 50,000 as on today, still it will be recorded at $ 50,500 in balance sheet. It is a true fact that accounting should ensure economic reality and there should be a strong link connecting the accounting standards and financial reports of a company. The boards that are responsible for the framework and development of accounting standards ensures to deliver quality information for investors who are willing to make rational decisions as far as their resources are concerned. If accounting does not reflect economic reality, the whole information would turn misleading for the prospective investors and would also violate the norms of conceptual framework. This is the reason that it is a crucial principle of measurement in accounting as it forms a base for the economic condition of a company. So, the stated principle ensures transparency and develops reliability for its statements (Financial Times, 2016). As far as the accounting aspect is concerned including the conceptual framework, economic reality can be measured as per the fair value keeping in menthe concept of prudence. Basically, economic reality determines the kind of transaction occurring in business by evaluating an overall commercial scenario. It can be measured by following the best international practise for the concerned organization or company. Principles of conceptual framework and guidelines issued by IASB and FASB, acts as standards for fair practise. An organization can evaluate its economic reality by analyzing its course of work with those standards and judge its level of authenticity. Even, accounting standards also acts as a benchmark for companies in order to judge their economic reality on a global level (Godfrey, 2010). Reliability in accounting refers to the phenomena where financial information can be confirmed and whether the same is being used by shareholders, creditors, users or investors in a consistent manner. In a simpler manner, reliability refers to the level of authenticity of financial statements based on which the factor of trust is developed by the end users mentioned above of such reports. It is due to the same reason that FASB and IASB are very particular when it comes to reliability of economic statements. Reliability can be measured on the basis of verifying the statements, remaining neutral to the accounting figures and faithfulness towards its disclosures as and when required. It is the most important aspects in conceptual framework and accounting standards authenticated by their respective boards (Godfrey, 2010). Case Study 3 The provisions of FASB requires corporations and companies to analyze and record a provision in respect to environmental cost of retiring an asset provided that its possible to reasonably estimate the component of fair value. Since, it is a guideline from the side of FASB, it creates a mandatory obligation on the companies to follow and implement the same in their financial statements. Generally, fair value of accounting is followed by the companies and if assets are prone to environmental conditions, it is required to create a provision for the same and reflect it in accounting. But, companies are quite sceptic in following the same in their practise of accounting due to their respective apprehensions and financial outlook towards it (Journal of Accountancy, 2016). In order to defer recognition of a liability, US companies had come up with some aspects of their requirements. They propagated their beliefs that the revenues earned in the business are quite sufficient in offsetting those liabilities and are thus, not required to be shown separately in their reports of financial statements. It was a well known fact that the impact of recognising such kind of liability would be reflected in their figures of revenue due to the concept of double entry. This made them quite sceptic in recognising such kind of liability in their financial statements. The probable tax consequences due to recognition of such kind of liability were also amongst the aspects of requirements to defer recognition of a liability (Godfrey, 2010). Net profit in the current year as well as of the future years gets affected due to the recognition of liability in relation to future restoration activity effect. These are generally recorded in the form of provisions every year and thus it lowers the profit for all those years in which such provisions are recognised. Since, the provisions are not nominal in nature; it has a huge impact on net profits. Cash flows deals with the incoming and outgoing of cash in an organization. Since the recognition of liability is in form of provisions, it does not involve the outflow of cash from the company. So, it will have no effect on cash flow till the time such liability materializes in form of cash and lowering the positive cash flow (Godfrey, 2010). In this global market, it has turned quite crucial to record environmental liabilities and to show its actual aspect in the reports of various organizations. Due to continuous change in environment, some of the assets are prone to it to some extent and it affects its efficiency. So, for depicting fair value it has now turned quite important to recognize such liability in financial statements. Proper disclosures for the same are also quite relevant in order to justify such recognition of liability. The liability for the said purpose should be disclosed in such a manner so that it is able to quantify its effect on financial statements supported by proper reasons and explanations like the nature of assets and its conditions which has led to its recognition (Godfrey, 2010). References Financial Times. (2016). Financial data must reflect the economic reality - FT.com. [online] Available at: https://www.ft.com/cms/s/0/fdfd338e-312c-11d9-a595-00000e2511c8.html?ft_site=falcondesktop=true#axzz4SAP23CoY [Accessed 7 Dec. 2016]. Godfrey, J. (2010). Accounting theory. 1st ed. Milton, Qld.: John Wiley. Iasplus.com. (2016). Cross-cutting issues Taking uncertainty into account in the measurement of an asset or liability. [online] Available at: https://www.iasplus.com/en/meeting-notes/iasb/2011/agenda_1102/agenda1603 [Accessed 7 Dec. 2016]. Journal of Accountancy. (2016). Accounting for Asset Retirement Obligations. [online] Available at:https://www.journalofaccountancy.com/issues/2001/dec/accountingforassetretirementobligations.html [Accessed 7 Dec. 2016].

Physical Graffiti - Hope For Led Zeppelin free essay sample

Some of us dont like heavy metal groups. We dont understand one word they sing and dont want to for that matter. Some of us dont like Vanilla Ice, NWA, and the rest of the rap scene either. In fact, some us find it difficult to stop ourselves from either laughing hysterically or crying when we see their concert videos played on MTV. If you envision a concert that you would actually enjoy as having more to offer than the usual lip-synched Top 40 hits, there is hope. If you would rather see Led Zeppelin play classics like Kashmir and Rock and Roll than see Poison sing Your Momma Dont Dance and ruin your evening like a dose of cyanide (pun intended), I suggest that you do go see Led Zeppelin play. We all know that this isnt possible because lead singer Robert Plant has gone solo, guitarist Jimmy Page looks too old these days to even pick up the guitar with which he once made us dazed and confused, and Jon Bonham has seen his better days pass, to say the least. We will write a custom essay sample on Physical Graffiti Hope For Led Zeppelin or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page However, the cover band named Physical Graffiti can give you the next best thing. I have known about this band for some time, but until recently, ignored their very existence because of my stubbornness and love for the original group. Last year, however, I happened to be in Rhode Island where they were to play and so decided to go with my friend and watch them kill all my favorite songs. To say I was surprised to see them play every note just as I would imagine the real Led Zeppelin playing it, would be a major understatement! I was expecting cheap imitators and I was given good musicians who not only sounded the same, but also looked like the original group as well. The guitarist was very good, but I felt as if no one could fill Jimmy Pages shoes. The lead singer, however, was just as good as the real Robert Plant. Expecting an Axl Rose-like scream instead of a voice, I was shocked to hear this guy crank out high notes perfectly. Everyone there was really getting into it. It was a good time as well as a great concert! Physical Graffiti will be coming to the Boston area at least twice this year, so if you enjoy classic rock n roll, I recommend that you catch their act. So, you see, Led Zeppelin fans there is hope. n

Argument and Collaboration Essay Example

Argument and Collaboration Essay Example Argument and Collaboration Essay Argument and Collaboration Essay In the library there are many â€Å"evidence and arguments that collaboration pays dividends. Library impact research demonstrates that collaboration is essential in maximizing the positive impact of library media programs on student achievement and school success. Unfortunately, both the organizational structure and the culture in most schools discourage collaborative efforts among faculty members. Conference participants wishing to promote increased collaboration in their schools may need to draw on a variety of material to use in crafting their arguments. (Hartzell, 2007 p 2) â€Å"This sampling of resources is divided into three sections: (1) resources specific to teacher-librarian cooperation and collaboration, (2) resources relating to some deliberately targeted collaboration opportunities, and (3) resources regarding the general nature of workplace collaboration, especially in the school setting. † (Hartzell, 2007 p 2) Teacher-Librarian Collaboration Teacher-librarian collaboration is at the heart of effective library media practice. Research results indicate that students develop higher quality information literacy skills when instruction on those skills is integrated with subject matter studies, and an argument can be made that the learning of the subject matter itself is similarly enhanced. (Hartzell,2007 p3) Deliberately Targeted Collaboration One area of school librarianship often neglected in discussion of library functions is how the librarian can assist in helping particular populations in the school, both directly and through working with other faculty members. Hartzell, 2007 p 4) Collaboration General Resources Collaboration is difficult to achieve in schools. The culture resists it and the organizational structure discourages it. These sources offer some insight into the challenges of fostering teacher collaboration with anyone. (Hartzell, 2007 p6) Here is some example of argument and collaboration between library, school and principals: â€Å"Principals, teachers and librarians don’t always se e each other clearly. Perspectives: Librarian sees library media center as center of school. Teacher sees classroom as center of school Principal sees school as constellation of interacting elements. † (Hartzell, 2007 p9) Professional preparation Librarian: Little administrative perspective irony, because librarians reach every program Administer facility and budget Facilitate instruction with and through others Teacher: One adult in one room with one group of students for one period of time Administrator: No significant library study outside of law. Negative potential: censorship, copyright violation. (Hartzell, 2007 p9) Little or no interaction in the broader field How many teachers and administrators read librarian publications and attend librarian conferences? How many librarians write for teacher and administrator publications and present at teacher and administrator conferences? Result: Many teachers and administrators don’t think of librarians as integral to school success or to their own personal professional success. Opportunity loss: Inaccurate librarian evaluation, teacher forms, teaching function, revert to stereotype, low return on librarian investment, staff reductions, staffing by non-professionals, budget cuts or elimination. Hartzell, 2007 p 11) Why Should Principals Support School Libraries? Principals should support school libraries because it is in both their students’ and their own best interests to do so. Quality library media programs can enhance students achievement, committed librarians can help principals enhance their own administrative practice. (Hartzell, 2007 p14) How Can Principals Support Libraries? E ducate themselves to library and librarian potential. Reconfigure the librarian’s job to maximize realization of that potential. Hire high-quality, forward-looking, energetic, innovative librarians. Provide budget resources adequate to new roles and demands. Effectively and accurately evaluate both the program and the librarian on jointly developed criteria recognizing library media work as simultaneously integral to instructional quality but distinct from classroom teaching itself. (Harezell, 2007 p15) In the conclusion I would like to say that argument and collaboration explain importance of the open dialogue between libraries, schools and principals for the achievement of the best results in educational process, and administration functioning.

How to Stay Positive in the Middle of a Job Search

How to Stay Positive in the Middle of a Job Search The job search process may seem lengthy at times, but there are things you can do to increase both the efficiency of the search and your resiliency.   The most successful job hunters  navigate the waters in a purposeful manner,  using positivity as a guide. Let’s take a look at some techniques that can help you achieve your goals.   Target a JobThis is really a two-pronged approach. First,  understand  the type of job that suits your talents. You likely have an idea of what this is from  the courses you’ve taken to the natural interests and abilities you possess. List the type of work at which you excel, and link that to pertinent job duties. Try to  find companies where you might want to work, and then aim  to connect your talents to job duties at these  companies.  Network With OthersNetworking with friends or colleagues who work in the industry or at a company you are targeting is important. Work with your contacts   to learn about  attribut es the company seeks  in an employee- doing so might help you use the right key words  resume or during an interview.  Get Help to Stay on TargetSeeking the help of a friend or job coach can be key in keeping you on track. If a contact  has experienced a similar job search situation or counseled others in their search, he or she can be a weekly touchstone to help  you stay on target.A trusted support person is also a great resource for practicing a mock interview. Brainstorming possible questions- and having the right answers!- can help  you appear at ease when the big day comes.  Strategize Your Job SearchThinking of a job search with the same plan of attack  you have when playing a game of chess will  help you navigate hurdles. Game players know there are no points to be made in  giving up, and having a plan always helps you win. Devising a strategy for your job search is similar. Make checklists for your week and celebrate milestones (such as finally structuri ng a winning  resume)- and always keep moving forward.  Control What You CanWhile there are some aspects of a job search you cannot control, you can control  how you  search for a job and where you eventually apply. For instance, using TheJobNetwork to locate jobs that match your skill set at a particular company is a deliberate choice that sets you on the right path. Applying as soon as a job comes up gives you a running start. TheJobNetwork matches jobs to your criteria and qualifications and alerts you as soon as the job is available.  Set Up a RoutineEstablish a routine you feel comfortable following every day. Check email daily, maybe even at the same time very day, to see if search results have arrived or if you received an invitation for an interview. Automatically follow up with an email after sending in an application to ensure it was received.When you are searching for a job, having a platform like the JobNetwork doing the searching for you helps. Since employers use platforms to announce jobs, it stands to reason you’ll have early access to new listings. TheJobNetwork even ranks the results, so you are able to see how closely the job matches your criteria. Doing your homework and getting ready to embrace a new job has a great deal to do with how you feel and the perceptions others have of you. Being positive and energetic is a great calling card.

See below Essay Example | Topics and Well Written Essays - 500 words - 9

See below - Essay Example In essence, seasonal temperature varies from average of 26 Â °F in January while in July amounts to 86Â °F. Its commodities vary, as there is air warmth, soil fertility, and rivers that are so favourable and augment a more convenient place for man survival, pleasure, and farming. Fishing is a core activity as rivers and bay comprises of fish and places for building ships, which indicates the area’s interest in fishing. Fishing and hunting is done via bow and arrows and much of their fishing is in boats. Predominantly, Virginia largest groups are Christians with protestant. However, this article outlines that Virginia worship a chief God whose people serve in fear in love. Within their temples, they have images that indicate their passion in their religion such as carved images painted with beads, copper, and chains, and covered with the skin suiting the deformity of their God. Following this, one would conclude that the article lacks depth of religion facts as it only outlays the deformity of God revealed in their way of worship and temple symbols but fails to discuss their religion. From the article, one can capture the fact that Virginia’s population is not crowded for men are fewer and a greater number of children and women. There are about 5, 000 people in 70 miles of James Towne. From this argument, it is obvious that women and children are more than men. Still, one can draw a conclusion that Virginia is a unique state as it is the birthplace of prominent people such as the eight US presidents, noted scientists, and famous statesmen. With this regard, one can assume that the State is notable for raising prominent leaders who have enhanced a positive impact in the U.S. To some extent, this might be the reason why the State has a strong government that seeks to solve issues and improve people welfare. Virginia has a strong government that comprises of good commanding that in turn makes the state excel in their

Discuss the relationship between globalisation and democracy (with Essay

Discuss the relationship between globalisation and democracy (with reference to the asia pacific) - Essay Example Globalisation is metaphorically making the world a smaller place as it is is now a lot faster to travel or communicate with any part of the world. Globalisation has also led to the merging of some cultures and the quick transmission of ideas and information.3 The process of globalisation is supposed to offer economic benefits to all countries involved within it. For the developed countries of the West and Japan it brings cheaper goods and services whilst for developing countries in Asia pacific and other regions it brings employment and investment. Along with the investment, ideas are also exported to developing countries, ideas such as democracy.4 Some have attributed the collapse of communism in the Soviet Union and Eastern Europe along with the brutally repressed student uprising in China with globalisation and an increasing desire for democracy. 5 China although it has retained its communist leadership has become increasingly involved with the globalisation since the death of Mao Zedong in 1976. The Chinese government adopted capitalist economic policies to drive forward economic development whilst retaining tight political control as they believed involvement in globalisation would possibly increase the demand for democracy.6 Globalisation can and has played a role in promoting and bring about democracy in the Asia pacific region although it has not been an easy or straightforward relationship. Countries such as South Korea have had long periods of economic growth and have benefited from globalisation. South Korea was also helped by its closeness to Japan; it however was not a democracy as such until the 1990s. The United States supported South Korea because it was anti-Communist.7 During the cold war the United States was happy to support not only South Korea but other undemocratic countries such as