Saturday, May 23, 2020

Poverty and Pollution - Free Essay Example

Sample details Pages: 2 Words: 559 Downloads: 4 Date added: 2019/04/15 Category Ecology Essay Level High school Tags: Pollution Essay Did you like this example? Poverty and Pollution The assertion Pollution is the price of progress is supported some scholars that outlines different reasons as evidence. Evidently, some scholars identify the poor as the individuals that pay the price of the pollution for their progress. In the first stance, developing countries where poverty is rampant incur low costs and thus dumping polluting industries in these nations helps in the reducing the high costs of dealing with effects of pollution in developed countries. Don’t waste time! Our writers will create an original "Poverty and Pollution" essay for you Create order Instead of having a region recording high increase in pollution, the polluting agents should be redirected to clean because the concept helps in managing the high costs of pollution. The last statement that supports the assertion is the fact that people value their environment and consider keeping it clean relative to the rise in their incomes. Evidently, the fall in costs is noticeable when pollution rates fall due to the shift of the dirty from affluent to the affluent nations. A close examination of the ideas used to support the assertion that the poor should pay the price of their progress through increased pollution reveals that the economically, the ideology works and helps in economic improvement. However, it is apparent that the assertion offers economic benefits while the tradeoff ignores the moral issues evident in the decision to redirect pollution to the poor countries and regions. According to the human rights, all human beings have the right to life and this means the right to a healthy environment. Apparently, redirecting pollution to the poor is a wrong against humanity and it is punishable by law. Economic progress and development are noted as two close concepts are mutually, interdependent. Considering the economic value of a nations goods and services increases, the activities and the commitment of the nations workforce to produce quality and large quantities determine the positive economic progress. When relating economic progress which is on an upward trend, it is then true to assert that economic development rises, Therefore, the two concepts of the economy are mutually dependent. Using this relationship, it is evident that for developing countries to experience economic development, people in polluted regions cannot be relocated because most of the activities they engage in result in the pollution. For instance, the residents of Valley of Death in Brazil depend on their daily activities to earn and cater to their needs. However, the same activities that they value because of the employment opportunities available. One significant aspect of life is that one cannot relocate the individuals because they will lose their jobs and source of income. Therefore, instead of using the region as entirely for industrial services, it is significant to leave the individuals to sustain their living standards through the job opportunities that they polluting individuals offer. Therefore, pollution becomes a minor aspect while the jobs remain as the significant factors as they help in sustaining the living of the poor individuals in the polluted region. Using this example, the residents of the Valley of Death portray that the economic progress of the region influences economic development because the workforce has helped in the development of Brazils overall economy. In this way, economic growth overlooks some aspects that are dangerous to the community such as pollution. A polluted environment is a good place for the current residents because they manage to get money for improving their living standards.

Tuesday, May 12, 2020

Essay on Elizabeth Cady Stantons Fight for Equality

Elizabeth Cady Stanton was not just a mother, daughter, feminist, and writer; but she is the woman who changed the lives of women everywhere by fighting for equality. Stanton lived a normal childhood, but one that motivated her to never give up hope in reaching her goal. A quick background of her life will help better understand why she became such a powerful woman’s rights activist. Also, what she accomplished that changed history and how it still affects us today in 2011. I will also express my individual satisfaction with what this incredible woman has done for women everywhere. On November 12, 1815 Elizabeth Cady Stanton was born to the Cady family in Johnstown, New York (Gordon, 2009). She was born into a high-class, conservative,†¦show more content†¦Stanton accomplished great things although; she did not actually experience what her accomplishments resulted in. She was an advocate for women’s suffrage and that was her goal. She died before she could see her wish come true, but all her hard work and accomplishments made it happen. Along with her friend and partner Susan B. Anthony, Stanton began her fight for women’s rights in politics after the American Revolution. She organized the first national women’s rights convention in Seneca Falls (Gordon, 2009). This was the first time that the advocates for women’s rights formally organized. At this convention Stanton also co-authored the Declaration of Sentiments which really was the Declaration of Independence for women (Gordon, 2009). These women knew how powerful the original Declaration of Independence was in the US, and they were hoping to do the same. This showed the people who women are in the same situation that the US was with Britain before the revolution. Writing the Declaration was a huge step because without it they couldn’t really illustrate how severe their situation really was. Another accomplishment was the enactment of the married womenâ€⠄¢s property statute in 1848. Stanton and her followers were determined to see change in the property rights of women. In England, women had noShow MoreRelatedElizabeth Cady Stanton: Fighting for Womens Rights Essay986 Words   |  4 PagesElizabeth Cady Stanton Elizabeth Cady Stanton didn’t want to be remembered as a household but the women they will admire. The purpose of this paper is to explain the life of Elizabeth Stanton and how she had a huge effect on the outcome of seeking equal rights for woman. Early Childhood First of all, the most famous influential feminist lead was known when she was a child. Elizabeth was born in November 12, 1815 in Johnstown, NY (Elizabeth Cady Stanton Biography). Her father was a judge andRead MoreDeclaration of Sentiments by Elizabeth Cady 894 Words   |  4 Pagestheir roles and rights in society, hoping to one day achieve complete equality with their male counterparts. Two women, Elizabeth Cady Stanton and Judy (Syfers) Brady, both recognized the patriarchal society in which women had to endure. They despised the way it heaped inequality and servitude upon women, and decided to assert their opinion on the issue in order to change the perceptions and imposed limitations on women. In Stanton’s speech, â€Å"Declaration of Sentiments†, and in Brady’s article, â€Å"I WantRead MoreWomen s Degradation By Elizabeth Cady Stanton928 Words   |  4 Pagesgreatest and most influential feminists of not only her generation, but of all time, Elizabet h Cady Stanton paved the way for women and their rights in a time when they had none. Elizabeth, was one of the first feminist theorists in America and through her beliefs that women deserve equality and equal rights, she paved the way for the future of women and her effect on America is still felt today. Elizabeth’s first major fight within the world of feminism was after the Civil War had ended, and slavery hadRead MoreCult of True Womanhood: Womens Suffrage1299 Words   |  6 Pagespioneers such as Elizabeth Cady Stanton and Lucretia Mott wrote eleven resolutions in The Seneca Falls Declaration of Sentiments; this historical document demanded abolishment of any laws that authorized unequal treatment of women and to allow for passage of a suffrage amendment. More than three hundred citizens came to take part in one of the most important documents written in women’s history during the Women’s Right’s Convention in upstate Seneca, New York, led by Elizabeth Cady Stanton andRead MoreElizabeth Cady Stanton : America s First Feminist1222 Words   |  5 Pages Elizabeth Cady Stanton: America’s First Feminist Feminism. The word, depending on the person, could leave a sweet or sour taste. It means, simply, â€Å"The advocacy of women s rights on the grounds of political, social, and economic equality to men†(oxforddictionaries.com). But the connotation varies, from the aggressive to the convincing. When the eight-letter word pops into someone s brain, they might picture powerful modern and inspiring figures, like Malala Yousafzai, the youngest person, maleRead MoreElizabeth Cady Stanton s Declaration Of Sentiments And Resolutions Essay1405 Words   |  6 PagesA Call to Women, a Call to All Elizabeth Cady Stanton fought tirelessly against inequality between men and women, an issue that still plagues this nation. From her first address to her last, Elizabeth was the voice of the women’s rights movement. She lectured across the nation and publically debated the unjust laws of her day (â€Å"Elizabeth Cady Stanton†¦Ã¢â‚¬ ). Two of her more prominent and potent speeches were â€Å"Declaration of Sentiments and Resolutions† and â€Å"Solitude of Self†. These speeches served asRead MoreThe Women s Rights Movement865 Words   |  4 Pagesto be no one’s enemy; a wise woman refuses to be anyone’s victim† (Angelou). As one of the greatest role models for women, Angelou expressed these words that reflect the actions of Jane Addams and Elizabeth Cady Stanton during the Women’s Rights Movement in the United States. Jane Addams and Elizabeth Cady Stanton lived at the turn of the century where women were discriminated on based o n gender and their inexistent role in society. These women refused to be taken for granted and in doing so they foughtRead MoreNot for Ourselves Alone Essay2590 Words   |  11 PagesElizabeth Cady Stanton, in an unprecedented movement, raised the concern for the issue of womans rights. In her day, such matters of enlightened motherhood, temperance, and abolitionism were seldom taken to heart by the opposite sex. When she spoke at womans advocacy conventions, anti-feminists and conservative reformers alike censured her. Although her stand on womans rights was her main interest, it was work in progress toward a larger and more far-fetched goal. Her priorities concerningRead MoreEquality Between African Americans And Women Essay1424 Words   |  6 PagesEquality as defined by the Merriam-Webster dictionary, is the quality or state of being equal : the quality or state of having the same rights, social status, etc. This nation was founded on three main principles, which were libert y, freedom, and equality. Though our country has struggled on many occasions to maintain each of these principles, the hardest one to maintain seems to be that of equality. Every human being has a desire to be seen as equal, its basic human nature. We seek equality in everyRead MoreThe Solitude Of Self By Elizabeth Cady Stanton1206 Words   |  5 PagesThe Solitude of Self is a speech that was given by Elizabeth Cady Stanton, who was a leader of the women’s suffrage movement. This speech mainly discussed gender equality in every situation, including education and suffrage. Stanton clearly was opposed to the idea of inequality and believed that every person, man or woman, deserved to have the same rights. Elizabeth began her speech with the idea that women are equal to men in every aspect, and in being so, they deserve the same rights. She focuses

Wednesday, May 6, 2020

Interview Question and Ans Free Essays

Tell me about yourself? Ans1) My name is Sakshi Malhotra. I am from Faridabad. I have done my graduation degree in BBA from MD University, Rohtak. We will write a custom essay sample on Interview Question and Ans or any similar topic only for you Order Now I am currently pursuing PGDM degree from IMS college. Apart from the academic interests I am a creative person. Q2) What is your greatest strength? Weakness? Ans2) (i) Strengths: * Good communication skills * Strong will power * Dedicated nature. (ii) Weakness: * I cannot tolerate back biting. I may easily lose temper if I come across dishonest people. Q3) Why did you choose to interview with us? Ans3) I chose to interview with you because the job profile fits ideally with the kind of work experience that I am looking forward to. This is the firm in which I can realize my full potential and gain quality experience in my professional life. Q4) What are your short-term and long term goals? Ans4) (i) Short –Term Career Goals: To work in any of the four competitors –KPMG, E amp; Y, PWC, DELLOITE (ii) Long Term Goal: Long-Term Goal of mine is to broaden my experience in different departments and work processes of the industry so that I can become qualified enough to lead a company as the CEO. Q5) Describe a time you had to make a difficult decision? Ans5) The most difficult decision I had to make so far was to choose between a career in Hotel Management and a career in management. With the help of my family I decided to choose a career in management as it will still fulfill my dream of managing and I also get to choose the industry I want to work in. Q6) What do you do when a team member is not pulling his/her weight? Ans6) When a team- member is not pulling his/her weight then I will try to find out the reason for the de motivated behavior of the team member. If a can resolve the issue then I will put my efforts in that direction else if I cannot find the reason then I will try to lead by example by putting extra efforts and involving the team member. Q7) Think about a time you made a mistake. What did you learn from it? Ans7) The mistake that I made was very trivial and hence not worth mentioning here but the lesson that I learnt was much more important. I learnt that it is always easier and better to admit your mistake and apologize for it. Trying to hide the mistake is just another mistake. How to cite Interview Question and Ans, Papers

Sunday, May 3, 2020

Theory&Current Issues in

Question: Discuss about theTheoryCurrent Issues in Accounting. Answer: Introduction The purpose of this report is to analyze the different ways of the measurement of the five financial elements defined in the International Financial Reporting Standards. The five key areas for the analysis and the comparison of the measurement in the reporting are based on the areas related assets, liabilities, equity, income expenses, including the gain and losses and the changes in the presentation and the preparation of the cash flow statement (Iasplus.com.,2013). The report is not only limited to addressing the elements stated in the IFRS reporting but also related to inclusion of different types of the elements from the U.S. GAAP, Chinese National Accounting Standards. The different types of the accounting standards and the conceptual framework for the adherence of the reporting standards differ with one another. The report intends to show the variations in the changes in the financial reporting standards in context of the IFRS reporting standards, which is being followed in Aus tralia. The report not only provides the relevant examples for showing the changes in the reporting standards, but it also shows the application of the knowledge in the different strategies in order to meet the present accounting issues and the problems prevalent in the new situation. The report shows the usefulness of the overall analysis of the different techniques and suggests which is more suitable in a practical scenario. The latter part of the report shows the application of the measurement model in the corporate accounting scenario. The practical example of the model in the list of companies is shown as per AASB guideline and how the measurement is recorded differently in the measurement of the aforementioned five key financial elements, which are assets, liabilities, equity, income expenses and cash flow statements (Harris Arnold, 2013). Discussion The first key element to show the difference in measurement is done based on the asset valuation technique of a company. According to Hsu et al., (2014), the main ground for showing the measurement in terms of the assets of a company has been shown for the long-lived assets held for use. The impairment in these assets as per the US GAAP is two step process. The first process compares the carrying amount with the undiscounted cash flows. In case the carrying amount is observed to be lower than the undiscounted cash flows the impairment loss is not considered, in case it is higher, the impairment loss is taken as the difference fair value and the carrying. In case of the IFRS, reporting standards the carrying amount of a particular asset is compared with the recoverable asset (Pwc.com, 2016). The IFRS considers the changes in the market interest rate while computing the impairment in the long-lived assets hence the IFRS standard of measurement is considered more useful. Inventory is an integral part of the nonfinancial assets. The IFRS reporting standard prohibits the use of last in first out (LIFO) costing technique, while this is allowed to be done as per the US GAAP reporting and measurement standards. The US GAAP uses last in first out (LIFO) as a general costing method for the inventories (Ey.com, 2016). As per the guidelines given under the Chinese accounting standards, the use of LIFO is prohibited. It is further suggested that the cost of the inventories needs to be stipulated as per the investment agreement. In practical scenario, a US GAAP company shows significantly lower inventory amount. Although this may look like a bad procedure but the company is significantly able to reduce the tax liabilities (Pwc.com, 2016). Hence, the LIFO method is more useful. It is further observed that in case of IFRS measurement, the de-recognition of the financial assets takes place in terms of the effective control over the financial assets. In such a case then transferred financial assets are legally separated for the transferor. In case of U.S. GAAP the de-recognition of the financial assets is done as per the mixed model which considers the transfers risks and the rewards for the control (Iasplus.com, 2016). The next differentiating component chosen in the measurement of the financial element is liability and equity. US GAAP is observed to follow the guidelines given as per ASC 718, which classifies the liability or equity component as an award. IFRS is also considered to follow a similar principle classified under ASC 718, however IAS 32 has different arrangement with respect to IFRS 2. This particular regulation is important for assortment of awards classified under equity in case of US GAAP while the liabilities are considered under the (IFRS Acga-asia.org, 2016). In case of measurement of financial element as per the US GAAP regulations, the deferred compensation arrangement for the employee benefits is measured on the basis of present value of the different types of benefits expected in exchange for an service of employee till date. IFRS is not observed to distinguish the individual senior executive employment as it is done in US GAAP. The Peoples Republic of China (PRC) GAAP uses t he ASBE 9 guidelines for providing compensation to the employees during the termination. It also requires to assess the liability during the period of services and the employee benefits payable for that particular time. Under the PRC GAAP regulation, liabilities recognize only for alliances, bonuses, subsidies, staff welfare, cost related to education and salaries. As the IAS 19 recognizes the employee benefits on the basis of short-term planning it is considered to be most ideal in practical situation (Harris et al., 2014). The next differentiating criterion has been selected as income and expenses. As per the guidelines given by US GAAP, the revenues linked separately with the price extended warranties and maintenance contracts should be deferred and recognized as income based on straight-line method of contract life. In case of IFR is the sale of extended warranty and the revenue generated from sale of the same needs to be deferred and recognized for the time covered under the warranty. As per the US GAAP model, the income taxes are recognized to record the deferred taxes under the compensation cost and considered it as a tax deduction (Giloz-Ran et al., 2014). The deferred tax measurement is computed on the amount of cost of compensation recognized for book purposes. In case of IFRS, the deferred tax asset is recorded each period based on the future tax deductions. As per the PRC GAAP guidelines, the deferred income is recognized as the non-monetary asset measured as per the fair value method. It has been also stated that only the useful life can be accessed of the relevant asset. Under the PRC GAAP, the entire amount of asset grant discredited under capital reserve on completion of construction of related asset (Evans et al., 2014). The income statement as per US GAAP may be prepared either in single step format in which the expenses are categorized by the function and deductions are made from total income to be arrived before kissing the income before tax (IBT) or the multistep format suggests the separation of operating from non-operating activities before presentation of IBT. As per the existing regulations under US GAAP, all the registrants need to consider expenses in the income statement as per their function. It may be however observed that the depreciating expense needs to be presented as a separate income statement in the line items. For example, the cost of sales needs to be accompanied by the phrase exclusive of depreciation, this has been shown under gross margin. Under the reporting of IFRS guidelines, the presentation of the expenses can be done by its either nature or function, which is responsible for providing the information, which is more relevant and reliable depending on industry factors and nature of entity. Some of the extra disclosures of expenses by nature such as amortization expense, depreciation and expenses related to employee benefit is required to be shown in the financial reports under income statement. Moreover, the measurement of extraordinary incomes as per US GAAP is defined by being infrequent or unusual in practice. While in case of IFRS measurement model, the extraordinary items are prohibited (Stahlin et al., 2013). Under the income, section has been further noted that US GAAP does not include components such as active related income from comprehensive sources cannot be included. While in case of IFRS reporting the entities are allowed to be presented to report the other comprehensive income either in single statement of profit and loss or in form of other comprehensive income, but in two separate consecutive statements. As per the measurement model of PRC GAAP, the consolidated income statement needs to be presented after the profit had been determi ned for a particular financial year (Price, 2014). The gains attributed to the minority interests are not presented either as an income or as expense. In addition to this, it is not included before profit for the financial year. The changes in the equity and the minority interest are presented under the equity as per the current PRC GAAP. The next financial element considered for showing the difference in measurement seen in the repression of cash flow statement. As per the guidelines given by US GAAP Model the excess tax benefits often termed as windfalls or shortfalls in case of reduction in the value of any equity, the excess tax benefit based on settlement of an award is reported under the cash inflows from the financial activities (Lin et al., 2012). In case of IFRS measurement, the expected tax benefit is lesser than the amount of tax effect of 10 from recognized expense. The IFRS 2 norms does not include the role of windfall tax for the waiver of the shortfalls under tax benefit. It has been also stated that the tax benefits or the shortfalls on the settlement of an award is considered under operating cash flows. Under the IFRS accounting method, the fair value of the insurance policies is determined based on discounted cash flow model where the discount rate is reflected by the associated risk and the expected date of maturity or the disposal date of the assets. The variations in the measurement of the cash flow statement are also seen in case of US GAAP (Price, 2014). In this case, the cash flows are expected from the usage of long-lived asset under the asset group over the estimated remaining life and the cash outflows are necessary to be included as per the future expenditures of the long-lived asset under the asset group. In case of the IFRS, recommendations the cash inflows from the continued use of asset or activities are included in CGU (Oliver, 2014). Conclusion The different types of variations in measurement can be seen as per stated under US GAAP, IFRS and PRC GAAP. Although the extent of five key elements in the financial statement for the measurement of the requirements is very large still the report provides the necessary information on the important aspects of equities, liabilities, assets and changes in the cash flow statement under the aforementioned accounting standards. The report also shows the rationale for stating the more usefulness of a particular application of model through critical analysis and relating the model in practical scenario. The report also provides the relevant examples to show the treatments of the measurements under the stated accounting standards. It can be concluded by saying that there is no particular best method for measurement of the financial entities, each standard excels in its own way during the measurement of financial components. Reference List Acgaasia.org.(2016).[online]Availableat:https://www.acgaasia.org/public/files/China_New_Accounting_Standards_2006_Deloitte.pdf [Accessed 15 Sep. 2016]. Evans, M.E., Houston, R.W., Peters, M.F. and Pratt, J.H., 2014. Reporting regulatory environments and earnings management: US and non-US firms using US GAAP or IFRS. The Accounting Review, 90(5), pp.1969-1994. Ey.com.(2016).[online]Availableat:https://www.ey.com/Publication/vwLUAssets/IFRSBasics_BB2435_November2012/$FILE/IFRSBasics_BB2435_November2012.pdf [Accessed 15 Sep. 2016]. Giloz-Ran, E., Gavious, I. and Lev, B., 2014. The Positive Externalities of IFRS: Enhanced RD Disclosure. Harris, P., Arnold, L. W. (2013). US GAAP Conversion To IFRS: A Case Study Of The Balance Sheet. Journal of Business Case Studies (Online), 9(2), 133. Harris, P., Jermakowicz, E. K., Epstein, B. J. (2014). Converting Financial Statements from US GAAP to IFRS. The CPA Journal, 84(1), 20. Hsu, H. T., Anantharaman, D., Balsam, S., Basu, S., Krishnan, J. (2014). Comparison of Long-Lived Asset Impairments Under US GAAP and IFRS. Temple University Libraries. Iasplus.com. (2013). Conceptual Framework - Definition of elements (IASB). [online] Available at: https://www.iasplus.com/en/meeting-notes/iasb/2013/february/cf-elements [Accessed 15 Sep. 2016]. Iasplus.com.(2016).[online]Availableat:https://www.iasplus.com/en/binary/dttpubs/2005ifrsprc.pdf [Accessed 15 Sep. 2016]. Lin, S., Riccardi, W., Wang, C. (2012). Does accounting quality change following a switch from US GAAP to IFRS? Evidence from Germany. Journal of Accounting and Public Policy, 31(6), 641-657. Oliver, K. (2014). Balance Sheet Presentation under IAS 1 and US GAAP. Price, S. (2014). Predictive Ability for US GAAP and IFRS (Doctoral dissertation, ANDERSON UNIVERSITY). Pwc.com.(2016).[online] Available at: https://www.pwc.com/us/en/issues/ifrs-reporting/publications/assets/ifrs-and-us-gaap-similarities-and-differences-2014.pdf [Accessed 15 Sep. 2016]. Pwc.com.(2016).[online]Availableat:https://www.pwc.com/us/en/cfodirect/assets/pdf/accounting-guides/pwc-ifrs-us-gaap-similarities-and-differences-2015.pdf [Accessed 15 Sep. 2016]. Stahlin, W., Harris, P., Arnold, L. W., Kinkela, K. (2013). A Comprehensive Case Study: US GAAP Conversion to IFRS. Howe School Research Paper, (2013-1).