The Effects Of Global Warming On The Environment - 1632 Words

Fossil fuel burning, deforestation and the release of industrial chemicals is rapidly heating up the Earth’s surface at an immense rate, and the negative effects of this not only impact society today, but future climates will differ significantly, leading to a global warming without precedent in human history. The greenhouse effect will cause major alteration of rainfall and temperature patterns disastrously impacting nature and the global economy that is so closely tied to the environment. The temperature of the Earth’s surface depends on a delicate balance between the incoming short-wavelength radiation of the sun and outgoing radiation of the Earth. The atmosphere warms up the Earth’s surface with the use of water vapor, carbon dioxide†¦show more content†¦The impact of this has been shown to adversely affect economic activities. For example in the summer of 1988, North America experienced high spring and summer temperatures and a drought, the conditions that are to be expected from the heating of Earth’s surface. Because of this extreme dry condition and increase of temperature, the public was faced with the largest wildfire breakout in the recorded history of Yellowstone National Park, water rationing, lower water quality as sewage treatment discharges were undiluted, reduction of the operation of power plants because of insufficient cooling water, crop failures, and a lack of seasonal jobs depriving migrant workers of income, all of w hich caused economic effects that rippled through society. At present, the concentration is â€Å"three hundred fifty parts per million (ppm) and is increasing at four percent per year, retaining an additional three billion tons of carbon per year† (Abrahamson 7), almost tripling carbon dioxide emissions over the past fifty years (Kellogg and Schwarz 146), making the twentieth century the warmest in the past century and the ten warmest years in the last thousand years have

Strength of the Human Spirit Revealed by Ivan Denisovich...

Strength of the Human Spirit Revealed in One Day in the Life of Ivan Denisovich Life can be incredibly hard at times; nearly everyone encounters a period of time when circumstances become unbearably difficult. Imagine being assigned to ten years of unceasing and tremendous hardships, as is the plight of the protagonist in One Day in the Life of Ivan Denisovich by Alexander Solzhenitsyn. This book describes in detail only one day of Ivans ten-year sentence in a Russian work camp in the 1950s. During this day, which is like most others, he is starved, nearly frozen, overworked, and punished unjustly; however, as the day unfolds, it is obvious that Ivan will never give up and never give in. The character of Ivan Denisovich is a†¦show more content†¦As Ivan dresses, he remembers with disgust that his work gang may be assigned to a new job, building a Socialist Community Development in the middle of a cold field covered in icy snow. A fellow prisoner claims, Its at least twenty below (6) outside and Ivan knows that the only way he and his gang will keep warm out on the field will be to work hard and fast, which will be difficult given the conditions and limited food rations. Ivan and his gang know that the men in the other gangs are just as weak as they are; no other gang receives any more food rations, or more clothing than they do. Regardless, the gang boss plans to palm the job off on some other gang (4). In a struggle for survival, nearly all human beings will gladly pawn their pain and hardships off onto other, struggling human beings. Therefore, Ivan and his gang act only as any other humans would act in such a situation. The symbolism is apparent when it is understood that humans, even those who are not in such extreme positions of survival as a Russian work camp, act in this manner. Ivan and his gang, in their time of desperate struggle, reflect the actions of average human beings in simple, day-to-day struggles. Ivan, at this point, has lived in the camp for eight years. Before his arrest, he had been a carpenter and a soldier with a family, and a life of his own, and now, because of harsh physical and emotional conditions, he has become hard; even his

Social ScienceSolo Fathers with young Children and their Social Needs

Question: Discuss about the Social Sciencefor Solo Fathers with young Children and their Social Needs. Answer: Introduction The article is a research work on single parents mainly solo fathers who are upbringing their young children in the society. It discusses about the implications of solo fatherhood on the young children and throws light on the social needs of the solo fathers to raise their children. Though it is a major issue but the author clearly shows the negligence of such a social issue but other than a census review in 1999 there are little information about such families in New Zealand. The article further discussed about the low esteem, inconsistency and depression of the single fathers contributing to a low presence of just 5 % of such family type in New Zealand (Pryor, et al. 2014). This has made the Father and Child Trust in New Zealand to conduct a research on 13 solo fathers with children 0-8 years of age and where there were no or less involvement of mothers in the upbringing of the children. The sample of the solo fathers were prepared with different questions to gather a deep knowledg e on this issue and find the implications of raising younger children by single male parent. The article is a serious discussion about the concern of the single father, the cause of the single parenting, the beliefs and attitude of the solo fathers and the social and support needs that the male parents require for upbringing of the younger children (Rehel, 2014). The author of the article also shows serious gaps and limitation in research regarding this serious issue and scope of research and social and state support for such families. Discussion To get a better picture of the social needs of the single fathers and their young children and whether they are getting proper service and support from the society a research was conducted by the authors. A questionnaire with various questions on this subjects were made and given to 13 solo fathers. The average age of whom were 24 years when their first child was born and belonged to low income group among which 4 were teenagers when the research was conducted. None of them provided a proper educational background and the majority of them belonged to tradesmen or unskilled labourers (Breiding-Buss, et al. 2012). The research conducted found that most of the single fathers believed that they were able to parent their children as well as a woman though most of them agreed had there been choice they would not want to be a solo dad. The reason being single fathers were not acceptable to the society, the single fathers are more likely to low community involvement in the society (Lamb, 2013). The research clearly points out the cause of isolation and struggle of depression among the solo fathers due to this social behavior (Janzen Kelly, 2012). Another important concept that was dug out in this research conducted by the authors was that the solo fathers strongly believed that their children were missing out on a lot of things as they were not able to provide them with all their necessities and care they needed. The belief takes to the root of the societal role that a father is the finance provider in a family and children get the best of opportunities with regards to their fathers financial condition (Giallo, et al.2013). This had an impact on the belief of the solo fathers that they are unable to provide good opportunities to their children due to lack of good income and this has been more serious concern among fathers with children more than 4 years old and above (Ramey, 2012). As most of the solo fathers are engaged in regular work they are unable to provide full care to their children and this had also been a serious concern for their fathers to have young children in full time care of their children. The cause of being a good finance provider and getting full care for younger children among solo fathers has been a major reason for their stress and doubt in raising younger ones. This had been found to increase with the age of the younger child increasing among the fathers (Olsen, et al. 2015). The research conducted by the authors also resulted that there were lack of proper parenting by fathers as they had little knowledge of the techniques of parenting. Many of the solo fathers were found with reacting kind of parenting rather than proactive and there lacked any kind of consisting technique of parenting in them (Moos, 2013). Many of them were also found to engage in playing video game with their children as they were of 24 years age themselves and clearly pointed out the need of research in the field if single fathers were sufficient enough to raise a children with proper care and process of proper parenting. The most significant concept that was dug out of the research was the support need by the solo dad (Lutz, Palenga-Mllenbeck, 2012). All of the single fathers rated highly on high income and helpful employers. This clearly showed that money was one of the major reason of their doubt and depression in parenting and that they needed money to raise their children properly (Raley, et al. 2012). Their support need also included the need of emotional support to raise the younger children properly. While half of the solo fathers reached out for agencies which provided services such as Early/Family start or Parents as first teachers: many of them also suggested the need of midwives for the same. Application of Theory The article is completely aligned to the developmental theory by Lev Vygotsky. His socio cultural theory stated that the development of a person is completely dependent on the sociocultural condition within which the person develops (Culatta, 2014). So for the development of the younger children it is first important that the development of the father is important. Since solo fathers believe that they are not acceptable to the society they behavior to the society is different, they completely get isolated from the society. This causes serious depression and isolation among the solo fathers that impact the growth of the child. For the growth of a child not only education but family support and societal support is necessary (Raley, et al. 2012). To raise a child properly, solo fathers need special care and high support from society people so that they can improve their parenting and they can actually raise their children with proper care. For the growth of children properly there is a need of social interaction among them too. With solo fathers gaining support from society they can come close to the people of the community and this will help the younger children to involve in the community and learn from the society (Vygotsky, et al. 2013). This will also help in eradicating the mental tension, struggle and hardships that the solo fathers are unable to share with people, causing a positive result in the growth of both the father and the children. Another important theory that comes into the authors work is the Maslows Hierarchy of needs. In the research it has been found that other food and money there has been the concern of security and love that the solo fathers require. Their indication of someone to talk to, need of midwives , need of social support clearly show that there is a need of self-development and self-actualization among the solo fathers (Cao, 2013). This had been the reason for major suffering among them and for which they need family support, society support and security for them and their younger ones. This clearly shows the developmental theories that believe in the systematic change that occurs among an individual from his span of conception to death and which can be positive, negative or neutral. Conclusion This it can be said that the article, which is a research work on the solo fathers and their young children and their needs, is a serious concern in the society and which has been a neglected one. The article clearly shows the need of social and high end of support for the solo fathers to raise their younger children in the society (Giddens, 2013). While this issue has been completely neglected by the society, there is a need of agency, state and the people of society to help the solo fathers raise their children properly (Reilly Morrissey, 2016). There is a need of special care and support to the single fathers in terms of monetary end, emotional end to make them free from depression, isolation from community and tension in raising their children. There were research gaps on many areas but it clearly shows the application of development theories mainly the socio developmental theories and humanist theories by Vygotsky and Maslow in regard to the development and behavior of the sing le fathers. Reflection The process that I underwent for the assignment commenced at the first tutorial when the assessments were in identified in the Unit Plan. I was going through the choice of the three articles and it is when this topic came into my knowledge. I chose this article as I knew very less about single parenting and least about solo dads. As I read the article I came to know the first important thing that single fathers dont become single father by their choice but it is the situation that results into becoming so. I came to know about the mental tension, depression and struggles that they face to raise their younger ones in the society as they fear the society. While doing the assignment I learnt to understand and relate with the socio cultural theory that had real impact on the development of every single person, community on the society. I had personally learnt to sympathize and help the solo fathers by motivating them, helping them to express their needs and fearlessly raise their childre n in the society. I would surely like to help them by guiding them how to raise the children, providing them services that will help them to learn and earn better and most importantly ask the people of the society and the State to provide special support to the solo fathers so that they do not feel isolated and can raise their children. I will ask everyone to sympathize and help this solo fathers to raise their children properly and get a proper family like treatment from the society. While engaging in the assignment I realized that I need to be very sincere and systematic in completing the assignment. I had read the article several times and I had read it by heart so that while I write the assignment I can justify it. I had done a lot of research too and checked the links on you tube that were provided on class notes. I had read the theories several times and done a lot of brain storming so that I can justify the assignment with the right developmental theory that will align with the article. I had actually learnt to work systematically, sympathetically and with full knowledge of the article and theory to complete my assignment. Since I knew less about Turnitin I had reached out to a friend for help and that had given me the confidence to work it properly and submit before the assigned time. Also I have learnt referencing the assignment properly as without proper referencing the assignment will never be acceptable. I have checked and rechecked the assignment so t hat that are no grammatical error or missing information in the assignment. I have read the lecture notes so that I can completely use the right theories and support my assignment. I have also followed the assessment format, rubric to complete the assignment and justify my work. References Breiding-Buss, H., Smith, B., Walker, P. (2012). Solo fathers with young children and their social needs.New Zealand Research in Early Childhood Education,15, 186. Cao, H., Jiang, J., Oh, L. B., Li, H., Liao, X., Chen, Z. (2013). A Maslow's hierarchy of needs analysis of social networking services continuance.Journal of Service Management,24(2), 170-190. Culatta, R. (2014). Social Development Theory (Lev Vygotsky).Social Development Theory. Retrieved March,18. Giallo, R., DEsposito, F., Cooklin, A., Mensah, F., Lucas, N., Wade, C., Nicholson, J. M. (2013). Psychosocial risk factors associated with fathers mental health in the postnatal period: results from a population-based study.Social psychiatry and psychiatric epidemiology,48(4), 563-573. Giddens, A. (2013).The third way: The renewal of social democracy. John Wiley Sons. Hampden-Thompson, G. (2013). Family policy, family structure, and childrens educational achievement.Social Science Research,42(3), 804-817. Janzen, B. L., Kelly, I. W. (2012). Psychological distress among employed fathers associations with family structure, work quality, and the workfamily interface.American journal of men's health,6(4), 294-302. Lamb, M. E. (2013).The father's role: Cross cultural perspectives. Routledge. Lutz, H., Palenga-Mllenbeck, E. (2012). Care workers, care drain, and care chains: Reflections on care, migration, and citizenship.Social Politics: International Studies in Gender, State Society,19(1), 15-37. Moos, R. (Ed.). (2013).Coping with life crises: An integrated approach. Springer. Olsen, L. L., Oliffe, J. L., Brussoni, M., Creighton, G. (2015). Fathers views on their financial situations, fatherchild activities, and preventing child injuries.American journal of men's health,9(1), 15-25. Pryor, J., Morton, S., Bandara, D., Robinson, E., Grant, C. (2014). Pregnant partners: Fathers of the growing up in New Zealand children.Journal of Family Studies,20(1), 5-18. Raley, S., Bianchi, S. M., Wang, W. (2012). When Do Fathers Care? Mothers Economic Contribution and Fathers Involvement in Child Care 1.American Journal of Sociology,117(5), 1422-59. Ramey, J. B. (2012). I Dream of Them Almost Every Night Working-Class Fathers and Orphanages in Pittsburgh, 18781929.Journal of Family History,37(1), 36-54. Rehel, E. M. (2014). When dad stays home too: Paternity leave, gender, and parenting.Gender Society,28(1), 110-132. Vygotsky, L. S., Luria, A. R., Knox, J. E. (2013).Studies on the history of behavior: Ape, primitive, and child. Psychology Press.

Regulation sand factors of audit firms an Example of the Topic Business Essays by

Regulation sand factors of audit firms Introduction Need essay sample on "Regulation sand factors of audit firms" topic? We will write a custom essay sample specifically for you Proceed An auditor or an auditor firm is a certified Chartered Practicing Accountant who is authorized to inspect and investigate financial statements of a company. It is the legal responsibility of an auditing firm to check the books of accounts and financial statements i.e. Trading, Profit and Loss Account along with Balance Sheet and relevant Schedules are in accordance with the principles of accounting and legally complied with provisions of Companies Act 1985. The register of audit firms and information about Audit Firms in accordance with Companies Act 1989, Regulations 1991, shall be kept at the Principal office of UK. The register contains the list of auditors whether a firm or a body corporate and address of each person. Similarly for partnership audit firms, the name and address of each partner is mentioned in the register. Companies remit audit fee for practicing audit firms for each audit conducted during the financial year of business. Every business that is registered under Companies Act 1985or a non-profit organization or any other independently floated business as partnership or a sole proprietorship requires the authentication of an auditor to certify that the business is performing in accordance with the compliance of enactments and practicing ethical business standards. The certification of an auditor is more valuable in terms of financial records for the company as well in fulfilling the government requirements of filing of Annual Reports and other prescribed legal forms. Final auditing is conducted before the end of financial year and only after a thorough verification of accounting records, auditors are expected to sign Auditors Report which is the final evidence. Before final audit, internal audits are conducted which is within the premises of business or administration in order to scrutiny, check and verify for clerical errors and if there are any, a due correction to that extent is made in records. Internal audit is one of the effective measure to prevent any neglected areas of auditing or any miscalculations in accounting before conducting external audit. An auditor is expected to be both professional in conducting auditing and also must maintain a good relationship with the clients. Companies also must disclosure all such relevant information that is pertaining to auditing without concealing any facts in the process of auditing. Even in case of accounting mistakes, a complete explanation must be brought to the notice of auditor, which would ena ble an auditor to make necessary corrections and bring the business to order. Legal penalties and implications of violations are severe in Our Customers Frequently Tell EssayLab specialists: I'm don't want to write my essay. Because I want to spend time with my boyfriend Specialists recommend: Your Academic Success Is Our Goal Help Write An Essay Pay Someone To Write An Essay For You Written Essays For Sale Write My Essay Reviews Companies Act, 1985 and with this fact, a complete and thorough disclosure of business accounting records is required to be submitted to the auditor. Auditing is an important aspect of a business, school, university, social service organization, hospital, restaurant which would bring a scenario and picture of a business or an organization and basing on the result of auditors report, strategies for development are made in organizations. Auditors tell each other that an audit report indicates that they have obtained reasonable, though not absolute, assurance that the financial statements are free of a financial mis-statement and, further, that the level of reasonable assurance must depend on the perceived risk of the hypothetical mis-statement in question. It would seem useful to inform the readers of this interpretation. (Anderson, 1977, p.439) Auditing requires professionally trained people who are thoroughly well versed with accounting laws and practices. Auditing staff must ensure true and fair facts are mentioned in audited statements as per the material facts that are made available for the purpose of auditing. For instance, in audit is conducted for a manufacturing company, a thorough audit of inventory, production and factory equipment apart from workmen salaries and other allowances. There are also risk areas in auditing which have to be prevented by auditing firms and in order to carry out smooth auditing, a good relation must be maintained between accounting staff and auditing staff. The following are some of the best practices that enable audit firms to perform with efficiency. 1. The most important aspect of an efficient audit is the collection data. If CPAs staff has to search for books of accounts, the time of audit would extend lengthening to more number of days and it also increases the auditing fees. In order to use time efficiently, CPAs staff must be assisted by company staff in providing the required data on a priority basis which would be of great help. Appropriate and good communication must exist between board of directors and CPA practitioners keeping the aspects of auditing work. Auditors fee and other auditing related expenses must be debited to the account of company as agreed upon between the board and auditors. It is also important to understand that auditing is a legal compliance of rules provided under Company Law and, it must be performed with due consideration with relevant account information and if the facts and account data is not provided and auditing is not performed, at times, companies would be lead to dissolution of business. 2. Efficient staff contribute excessively to the success of audit firms. Staff who are young and energetic, who possess a sound knowledge of accounting software packages, and who can provide any information that is required in the process of auditing are the strength of audit firms. Further CPA professionals always keep staff who can negotiate, carry good aptitude and communication skills. Audit firms have to touch various companies which consist different working environments and different staff members. Audit staff must build a good rapport with staff of companies and creditworthiness in order to bring reputation to the respective audit firms. The job of auditing is both prestigious and professional with ethic standards. Every document that is related and useful in auditing must be dated, stamped at the time of receipt by auditing staff and even downloading of software or client trial balance, preparation of schedules must carry efficiency and to a certain extent confidentiality mu st be maintained with the fact that, auditing reveals the financial status of a company and it is not appropriate to disclose information to other clients. Auditors are also considered as intermediary officials between companies and shareholders. Investors trust and rely on the auditors report that is certified by Auditors of a company. 3. Planning is most essential while conducting auditing. A time schedule must be prepared and it must be adhered to in order to bring the entire task of auditing to a successful base. Progress on day-to-day basis, completing each task viz., journals, ledgers, trial balance, inventory, bank transactions and statements, profit and loss accounts and balance sheet are the most important documents that require a thorough check before these are certified and published in Annual Reports. If a clarification is required at any place, auditing staff must approach company staff and ask for explanation or a suitable relevant document, in an appropriate manner. 4. Assessment of risk is not low in auditing. Even in spite of the fact that auditors have performed the duty of auditing in a professional manner, the liability does not end with the certification of auditors report. In fact, auditors are liable, even for the mistakes of other audit staff members, if regulatory procedures are not adhered to at the time of auditing. Keeping the future risks also in view, it is important for auditing firms to thoroughly verify all the facts and figures before any final report is signed. With the rise of corporate and industrial sector with access to globalization, UK government has changed some of the accounting and auditing requirements in the Companies Act 1985. These are included in Sl2004 No.2947 The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations. All companies excepting charity organizations, have an option to prepare individual accounts using International Accounting Standards instead of UK GAAP. The companies which are practicing UK GAAP accounting standards have a new accounting option to use fair value accounting for property investment, financial instruments or any living plants and animals. Another new option is, a new provision has been made to make revision in financial statements as applicable in for directors report and annual accounts. The Companies Act 1985 (Accounts of Small and Medium-sized Enterprises and Audit Exemption) (Amendment) Regulations 2004 states that the following are considered as small-sized group. Not more than 2.8 million net (or 3.36 million gross) Not more than 1.4 million net (or 1.68 million gross) medium-sized group For not more than 11.2 million net (or 13.44 million gross) For not more than 5.6 million net (or 6.72 million gross) Audit exemption as per Section 249A of the 1985 Act is amended as Subsections 3(b) and (3A)(b) for 1million; Subsections (3)(c) for 1.4 million Before undertaking audit work from companies, it is important for audit firms to consider whether it is a medium-sized company, small-sized company or a company that is not exempted company from financial auditing. A thorough understanding of auditing regulations and practices is desirable to overcome any shortcomings while conducting audit in companies. The term of auditor expires at the end of every financial year and it is mandatory to elect auditors either at the Board Meeting or in shareholders meeting whichever is applicable depending on the size of the company. Appointment of auditors is a statutory requirement and it must be fulfilled whether by contract period or by voting in companys meeting. The statutory duties of an auditor are detailed in Section 235-237 of Companies Act 1985 and duties have to be carried with care, skill and caution. Conclusion There is every opportunity for litigations, conflicts, scams, misinterpretation and misrepresentation of facts and figures which is why an auditor and audit staff must exercise extra professional care in examining the accounts during the time of either internal audit or external audit. References Alison Leigh Cowan (1992) Big Law and Auditing Firms To Pay Millions in S. Anonymous, Planning for your final audit Changes to Accounting and Auditing Requirements Nashwa George (2005) The Role of Audit Committees in the Public Sector Statutory Instrument 1991 No. 1566 The Companies Act 1989 (Register of Auditors and Information about Audit Firms) Regulations 1991 Understanding the six key factors of audit committee effectiveness Michael Sherer, Stuart Turley (1997) Current Issues in Auditing