Effects of Global Warming on Animals Essay

In the United States, the Environmental Protection Agency (EPA) has initiated various environmental campaigns to gradually resolve the increasing impacts of climate change towards the environment (Silverstein et. al. , 2003 p. 5). The public’s increased attention to such problem is not anymore surprising as it threatens every creature with potentially devastating consequences. However, the subjects of animal health have received lesser attention compared to the economic, industrial and social impacts of climatic changes brought by global warming (Sherman, 2002 p. 204). According to Root, Price and Hall et al. (2003), the primary concern of ecologists is the rapid increase of climatic change consistently altering the natural ecology of wildlife in various ecosystems. Based on the annual measurement of atmospheric carbon dioxide (ACO) concentrations, two major signals depicting dramatic ecological patterns have been observed, namely (1) â€Å"seasonal cycle that reflects the metabolism of terrestrial ecosystems in the northern hemisphere†, and (2) â€Å"accelerating increase in tropospheric concentrations of ACO since 1957† (Vitousek, 1994). As supported by various studies (Root, Price and Hall et al. , 2003; Vitousek, 1994; Tylianakis, Didham and Bascompte et al. , 2008), global warming effects, namely (1) increases in temperature, (2) alteration of food chains, and (3) atmospheric gas imbalances, dramatically affect the conditions of animal kingdom. II. Literature Review a. Global Warming: Ecological Imbalance The basic principle of global warming consists of the accumulation of radiation energy from the sun resulting to the warming of the planet’s surface (Houghton, 2004 p. 14). Based on 688 published studies on global warming, the three major environmental impacts affecting the ecological systems of animals and plants are (1) temperature changes, (2) alterations of animal symbiotic relationships, and (3) imbalances in the atmospheric gases (Tylianakis, Didham and Bascompte et al. , 2008). Based on the study of Root, Price and Hall et al. (2003), global temperature has increased to approximately 0. 6 degree C since 1880s, and projected to increase consistently with the coming generations. The continuous alterations of climate may be due to the three following reasons: (1) sunspot cycles, (2) volcanic eruptions producing large quantities of fine ash in the air, and (3) the occurrence of El Nino Southern Oscillation (Gupta, 1998 p. 86). In the literary reviews of Root, Price and Hall et al. (2003) using 143 different studies, majority of the studies reveal the endangering situations of approximately 80% of species that are now gradually adjusting to various ecosystems due to the physiological constraints brought by ecologic changes. In fact, according to the study of Thomas, Cameron and Green et al. (2004), animal habitats and survival expectations have been altered by the effects of global warming increasing the projected extinction risks to approximately 20% among the sample ecosystems, namely Queensland, Mexico, South Africa, Amazonia and Europe. b. Increases in Temperature With the advent of modernization, auto engines, power plants, industrial mills, and residential heating systems burn coal, oil, or natural gas accounting to 98% of the carbon dioxide added to the atmosphere, while the other 2% id due to the increased deforestation and mining (Tomera, 2001 p. 113). According to Root, Price and Hall et al. (2003), rapid temperature increases and ecological stresses brought by the alterations of ecosystems are disrupting the natural communities of various species, which lead to forced adaptations of species, numerous extirpations and possible extinctions. As supported by the study of Pounds, Bustamante and Coloma et al. (2006), one example of massive animal extinctions occurred in the mountains of Costa Rica wiping 67% of the various 110 species of Atelopus, such as harlequin frog (Atelopus Sp. ) and golden toad (bufo periglenes) and pathogenic chytrid fungus (Batrachochytrium dendrobatidis), which are endemic to American tropical habitats. In a study conducted by Penuelas, Fillela and Comast (2002), life cycles in a Mediterranean environment (Cardedeu, NE Spain) has been observed from 1952 to 2000 in order to determine possible alterations in the ecosystems and increasing climate changes. With the temperature increase amounting to ? 1. 4 degree C (1952 to 2000), results reveal significant phonological alterations among the different species of animals (e. g. spring migratory birds arriving 15 days later in 2000 compared 1952, etc. ). Noting the mentioned temperature increase in the latter study, Hanson, Sato and Ruedy (2006) suggest that a relative increase of ? 1 degree C is likely to affect the sea levels and exterminate various species. c. Symbiotic Relationships: Predisposing Species Extinction Temperature, climate, and gas imbalances are the leading global warming effects altering the different levels of ecologic symbiosis. The rise of global temperature affects the geographical distribution of ectothermic animals, decomposers and mostly those with lesser thermal tolerance (Portner, 2001). For example, thermally intolerant metazoans and other decomposers have markedly shown increase mitochondrial oxygen demand parallel to the rise of temperature, which resulted to the reduction of their population (Portner, 2001). Using species-area and endemic-area relationships, Malcolm, Liu and Neilson et al. (2006) have identified the projected percent extinctions of sample biodiversities (Cape Floristic Region, Caribbean, Indo-Burma, Australia, and Tropical Andes, etc.) ranging from

Activities of Youth for Environment in Schools Essay

Background of the Study Pursuant to its promising mission and vision, the Department of Education (DepEd) for years, has been implementing and adhering numerous means and methods to improve and empower the quality of education in the Philippines: be it a new alternative teaching method or a new policy that shall formalize education or any possible way. One of the DepEd’s accredited organizations is the Youth for Environment in Schools Organization (YES-O) with the mission: to preserve and conserve our natural resources through environmental awareness of the community resulting in their active involvement on environmentally-related issues to achieve sustainable development and to protect mother nature; and vision: the Youth for Environment in Schools-Organization as an effective and respective school- based environmental organization linked with the agencies/ institutions for conservation and preservation of natural resources towards sustainable development. (DepEd Region V) Article XVIII: Mandated Projects and Activities of Youth for Environment in Schools-Organization’s Constitutions and By-Laws for School Year 2010-2011 includes the projects and activities that YES-O should implement through the School Year 2010-2011. The study aims to determine whether the activities and projects stated in Article XVIII of YES-O by-laws has been implemented throughout the school year 2010-2011. Specific Questions: 1. What is the mission and vision of YES-O in the Bicol Regional Science High School for the School Year 2010-2011? 2. What are the projects, programs and activities implemented by Youth for Environment in Schools Organization as indicated on their accomplishment report or year-end reports in accordance of Article XVIII: Mandated Projects and activities? 3. Which among their projects, programs and activities in accordance to the mission and vision indicated in the Article XVIII which is not implemented? 4. What are the factors affecting the implementation of Article XVIII of Mandated projects and Activities? Significance of the Study The Article XVIII: Mandated Projects and Activities which is stated in YES-O By-Laws states that the Youth for environment in Schools- Organization shall be required to implement, conduct or attend the following programs, projects, and activities; namely, clean-up drives, waste management, segregation and recycling, awareness campaigns, symposia or training, nursery establishment, tree planting activities, fun run and Youth for environment Summer Camp. Through this, the researchers will analyze the year-end report of YES-O in BRSHS school year 2010-2011 to determine whether all the mandated projects and activities stated in Article XVIII of YES-O by- Laws were implemented through the school year. Teachers, students, officers of Youth for Environment Schools- Organization and other organization will be benefited with this study through the improvements of their projects and activities. Also, through this study the researchers will be able to determine the factor that affects the implementation of the projects and activities. With this, other organizations including YES-O would have solutions to those factors and can have better improvements with their programs and activities. Scope and Limitations The study will only focus on the implementation of Article XVIII: Mandated Projects and Activities of Youth for Environment in Schools Organization (YES-O) of Bicol Regional Science High School (BRSHS) through the school year 2010-2011. The study aims to determine whether all the mandated projects and activities stated in Article XVIII was implemented by YES- O through the school year 2010-2011. Also, the study aims to determine the factors affecting the implementation of Article XVIII of YES-O by-laws. Conceptual Framework Article XVIII Mandated Projects and Activities The Youth for Environment I Schools- Organization (YES-O) shall be required to implement, conduct or attend the following programs, projects and activities; namely, clean-up drives, waste management, segregation and recycling, awareness campaigns, symposia or training, nursery establishments, tree- planting activities, fun run and Youth for Environment Summer Camp. Vision The Youth for environment in Schools organization as n effective and respective school-based environmental organization linked with the other agencies/ institutions for conservation and preservation of natural resources towards sustainable development. Mission To preserve and conserve our natural resources through environmental awareness of the community resulting in their active involvement on environmentally related issues to achieve sustainable development and to protect mother nature. Chapter 2 Review of Related Literature and Studies The Department of Education (DepEd), the Commission on Higher Education (CHED), and the Technological Education and Skills Development Authority (TESDA), in coordination with OCD, the National Youth Commission (NYC), the Department of Science and Technology (DOST), the Department of Environment and Natural Resources (DENR), the DILG- BFP, the Department of Health (DOH), the Department of Social Welfare Development (DSWD), and other relevant agencies, shall integrate disaster risk reduction and management education in the school curricula of secondary and tertiary levels of education including the National Service Training Program (NSTP), whether private and public, including formal and non-formal, technical-vocational, indigenous learning and out-of-school youth congress and programs. (Sandra C. Velacruz,2011) It is important to put a prime on disaster risk reduction and management. When our systems are efficient, it increases and enhances human security. Republic Act No. 10121 also known as the Philippine Disaster Risk Reduction and Management (DRRM) of 2010 strengthens the Philippine disaster risk reduction and management framework, institutionalizes the National Disaster Risk Reduction and Management Council (NDRRM), and appropriate funds for the use of its implementers. It calls for the development of a framework that taps the different sectors, agencies, and communities that will address disaster risk reduction and management concerns. (Sandra C. Velacruz, 2011) The Department of Education (DepEd), in partnership with the Department of Environment and Natural Resources (DENR), establishes the Youth for Environment in Schools Organization (YES-O) as the only recognized co-curricular environment club or organization in the school with the main and primary programs or projects for the environment on ecology in the said organization. (DepEd, 2003) The Youth for Environment in Schools Organization (YES-O) is the youth arm of both Department of Education (DepEd) and the Department of Environment and Natural Resources (DENR) to heighten pupils and students’ participation and action towards environment protection and conservation at the school level. As a co-curricular organization, it shall implement programs, projects, and activities that address various environmental issues and concerns such as global warming, climate change adaptation, deforestation, watershed protection, disaster risk reduction, among others. (Yolanda S. Quijano, 2010) The Regional and Division Education Supervisors in Science, as Regional and Division coordinator respectively, shall lead, coordinate and monitor the conduct of activities pertinent to the Youth for Environment in Schools Organization in the respective areas of jurisdiction. The Science Department Head/ Coordinator and Teacher, herein designated as School –based Moderator respectively, shall lead operate the Youth for Environment in Schools Organization (YES-O) activities in the school level with the guidance of School Head/ Principal. (Edilberto C. De Jesus, 2003) In view of the increasing global concerns for environmental action against threats to mother earth and consequent need to consolidate all efforts in safeguarding, protecting, and conserving the environment, and pursuant to the Department of Education order No. 72, s. 2003 on the establishment of the Youth for Environment in Schools Organization (YES-O), the Department of Environment and Natural Resources (DENR) is announcing the Thrusts and Activities of the Youth for Environment in Schools Organization (YES-O). (Vilma L. Labrador, 2007) The Youth for Environment in Schools Organization (YES-O) on its partnership with concerned government and non- government organizations undertake tree planting and growing, awareness campaigns and symposia on Environmental Issues and Actions, Outreach programs, Waste management, Segregation, Recycling and Entrepreneurship programs, watershed Protectin and Conservation, Environmental/ Science Camps. (Vilma L. Labrador, 2007) The Youth for Environment in Schools Organization (YES-O) which is one of the Department of Education accredited organization helps to strengthens the government program concerning global warming, climate change, adaptation, reforestation, watershed protection, and disaster risk reduction. The Youth for Environment in Schools Organization (YES-O) is advised to conduct the activities in increasing global concerns for environmental action against threats to our planet in partnership with the government agencies such as the Department of Environment and Natural Resources (DENR) . Chapter 3 Methods of Research and Procedures Methods of Research The method of research used in the study is the descriptive method, specifically the content analysis. Content analysis focuses on the documentary materials that shall be analyzed. The documents to be analyzed are the year-end report or the accomplishment report of the Youth for Environment in Schools Organization (YES-O) for the school year 2010-2011. The programs, projects, and activities which were stated in Article XVIII: Mandated Projects and Activities of Youth for Environment in Schools Organization will be the basis for the analysis of the year-end report. The year-end report of the YES-O contains the projects, programs, and activities which were implemented in the school year 2010-2011. Method of Collecting Data and Development of the Research Instrument The researchers will conduct interviews with selected members and non-members of the YES-O and its officers in Bicol Regional Science High School. Interview Schedule will be the instrument to be used during the interview. This will include specific questions on how the YES-O implemented the mandated projects and activities which are stated in Article XVIII of the YES-O Constitution and By- Laws. Sampling Design The study will determine if the programs, projects, and activities stated in Article XVIII of the YES-O Constitution and By-laws for the school year 2010-2011 are implemented through analyzing their year-end report or accomplishment report. The organization has forty-three members, twenty of them will be chosen through random or lottery sampling. This type of probability sampling is used so that everyone in the population has equal chance of being selected to be included in the sample. Since the population has no differentiated levels or classes, pure random sampling is used. The researchers will conduct three separate random samplings for the YES-O members and non- members. The size of the population for the YES-O members is forty- three (43) and the study population is twenty (20). For the non-members of YES-O, the size of population is one hundred thirty- one (131) and the study population will also be twenty (20) and for the officers, the study population is seven (7). Statistical Treatment The researchers conducted an interview with the members, non-members, and officers of the Youth for Environment in Schools- Organization (YES-O). With this, the researchers will use tables and other graphical forms for the interpretation of data as statistical treatment. Interview Schedule 1. Are you aware of the mission and vision of the YES-O? ____ Yes ____ No If yes, what do you think are the mission and vision of the YES-O? 2. What are the projects, programs and activities conducted or implemented by the YES-O that you are aware of? 3. How satisfied are you with the programs and activities of the YES-O for the school year 2010-2011? ___ Very satisfied ___ Satisfied ___ Poorly satisfied ___ Not satisfied 4. Do you think the projects, programs and activities implemented by the YES-O in the school year 2010-2011 would benefit the students, teachers, the school, and other organizations? ___ Yes ___ No 5. What do you think are the benefits of the students, teachers, the school, and other organizations from the implementation of the projects, programs, and activities by the YES-O? 6. What do you think are the factors affecting the implementation of the programs, projects, and activities of the YES-O? Chapter 4 Results and Discussions The study shows the implementation of Article XVIII: Mandated Projects, Programs and Activities of Youth for Environment in Schools Organization in the school year 2010-2011. The researchers had conducted interviews with the members, non-members and officers of the Youth for Environment in Schools Organization to determine if the programs, activities, and projects were implemented throughout the school year 2010-2011. The tables below show the results of the interviews: The interview shows that among the twenty selected members of the YES-O, three are aware of the mission and vision, while seventeen of them are not. On the other hand, four of the twenty non-members are aware of the mission and vision, and sixteen of them are otherwise. Ninety-five percent of the YES-O and non-YES-O members convey that the students, teachers, school and other organizations can be benefitted by the projects, programs, and activities implemented by the YES-O while 5% of the said that there is no benefit. On the other hand, 100% of the YES-O officers say that the students, teachers, school and other organizations can be benefitted by the projects, programs, and activities implemented by the YES-O. From the interviews with the YES-O and non-YES-O members, and the officers of the organization, environmental awareness is the most identified benefit with 15 responses from the members, eight responses from the non-members, and three from the officers. The budget for the projects of the YES-O has the highest number of responses from the members, non-members and officers, with 14, nine and five, respectively. Five YES-O officers also cited the factor of time and schedule. Article XVIII: Mandated Projects and Activities includes clean-up drives, waste management, segregation and recycling, awareness campaigns, symposia or training, nursery establishments, tree-planting activities, fun runs, and the Youth for Science and Technology Environment Camp (YSTEC). In the YES-O accomplishment report for school year 2010-2011, all projects and activities stated in article XVIII are included, except for the waste management, segregation and recycling and nursery establishments. The interview results show that the students are all aware of all the projects and activities stated in article XVIII. SUMMARY, CONCLUSIONS AND RECOMMENDATIONS Summary The main purpose of the study is to determine if the projects, programs and activities held by the YES-O is in accordance to Article XVIII: Mandated Projects and Activities of the constitution and by-laws of the YES-O. The method of research used is the descriptive method, specifically the content analysis. Based from the results of the interviews, all the activities stated in Article XVIII, except for waste management, segregation, recycling and nursery establishment are implemented. Conclusion With reference to the results gathered, it can be concluded that the clean-up drives, awareness campaigns, symposia or training, nursery establishment, tree-planting activities, fun run, and Youth for Environment Summer Camp stated in Article XVIII: Mandated Projects and Activities are implemented by the YES-O school year 2010-2011, while the waste management, segregation and recycling and nursery establishment are not implemented based on their constitution and by-laws. Recommendations The researchers recommend that researches on future YES-O year-end reports be conducted in order to strengthen the foundation of this study. The researchers further recommend conducting studies to answer why most students are not aware of the mission and vision of YES-O.

Writing reflection of the story called The poor man

Writing reflection of the story called The poor man Name: „ Ã‚ ¡Ã‚ ºÃ‚ ·ng Th ¡Ã‚ »Ã‚‹ Qu ¡Ã‚ »Ã‚ ³nh TrangClass: 13E4WRITING REFLECTION 1I was impressed by the story in the English class last week which was called "The poor farmer". In this reflection, I want to give a brief summary of the story based on my remembrance from last lesson.The story reflected the persistence of a farmer in asking Jade Emperor for the answers to the questions that he, a carp and a tree could not come up with. The three questions were why the farmer could not escape the poverty, why the carp could not turn into a dragon and why the tree could not bear fruits despite their hard effort. After a long and hard journey, in a dream, he met Jade Emperor and had a chance to ask the Emperor only two questions. Eventually, he decided to sacrifice his own question. Given the answers to their questions, the tree and the carp were very happy and expressed their gratitude towards the farmer by giving him a pearl and a chunk of treasure which were, according to the Emperor, the obstacles that prevented them from achieving what they wanted.English: ploughingSince then, the farmer had had his dream of being wealthy come true.The messages delivered in the story required us to think deeply in order to fully understand as they do not appear in the spoken words themselves. The first thing I learned from this story was the necessary, good qualities to achieve what we desire, which were mostly possessed by the farmer. Obviously, this man was so ambitious. He had an ambition of becoming rich and determinedly sought for the reason why he was still poor no matter how hard he worked. In his longest and hardest journey imaginable, the journey to the heaven, he appeared to be...

Definition and Examples of Copyediting in English

Definition and Examples of Copyediting in English Copyediting is the process of correcting errors in a text and making it conform to an editorial style (also called house style), which includes spelling, capitalization, and punctuation. A person who prepares a text for publication by performing these tasks is called a copy editor (or in Britain, a sub editor). Alternate Spellings:  copy editing, copy-editing Aims and Kinds of Copyediting The main aims of copy-editing are to remove any obstacles between the reader and what the author wants to convey and to find and solve any problems before the book goes to the typesetter, so that production can go ahead without interruption or unnecessary expense. . . . There are various kinds of editing.   Substantive editing  aims to improve the overall coverage and presentation of a piece of writing, its content, scope,  level  and organization. . . .Detailed editing for sense  is concerned with whether each section expresses the authors meaning clearly, without gaps and contradictions.Checking for consistency  is a mechanical but important task. . . . It involves checking such things as spelling and the use of single or double quotes, either according to a house style or according to the authors own style. . . .Copy-editing usually consists of 2 and 3, plus 4 below.Clear presentation of the material for the typesetter  involves making sure that it is complete and that all the parts are clearly identified. (Judith Butcher, Caroline Drake, and Maureen Leach, Butchers Copy-editing: The Cambridge Handbook for Editors, Copy-editors and Proofreaders. Cambridge University Press, 2006) How Its Spelled Copyeditor and copyediting have a curious history. Random House is my authority for using the one-word form. But Websters agrees with Oxford on copy editor, although Websters favors copyedit as a verb. They both sanction copyreader and copywriter, with verbs to match. (Elsie Myers Stainton, The Fine Art of Copyediting. Columbia University Press, 2002) The Work of Copy Editors Copy editors are the final gatekeepers before an article reaches you, the reader. To start with, they want to be sure that the spelling and grammar are correct, following our [New York Times] stylebook, of course. . . . They have great instincts for sniffing out suspicious or incorrect facts or things that just dont make sense in context. They are also our final line of protection against libel, unfairness and imbalance in an article. If they stumble over anything, theyre going to work with the writer or the assigning editor (we call them backfield editors) to make adjustments so you dont stumble. That often involves intensive substantive work on an article. In addition, copy editors write the headlines, captions and other display elements for the articles, edit the article for the space available to it (that usually means trims, for the printed paper) and read the proofs of the printed pages in case something slipped by. (Merrill Perlman, Talk to the Newsroom. The New York Times, Ma r. 6, 2007) Julian Barnes on the Style Police For five years in the 1990s, British novelist and essayist  Julian Barnes  served as the London correspondent for  Ã¢â‚¬â€¹The New Yorker magazine. In the preface to  Letters From London, Barnes describes how his essays were meticulously clipped and styled by editors and fact-checkers at the magazine. Here he reports on the activities of the anonymous  copy editors, whom he calls  the style police. Writing for  The New Yorker  means, famously, being edited by  The New Yorker: an immensely civilized, attentive and beneficial process which tends to drive you crazy. It begins with the department known, not always affectionately, as the style police. These are the stern puritans who look at one of your sentences and instead of seeing, as you do, a joyful fusion of truth, beauty, rhythm, and wit, discover only a doltish wreckage of capsized grammar. Silently, they do their best to protect you from yourself. You emit muted gargles of protest and attempt to restore your original text. A new set of proofs arrives, and occasionally you will have been graciously permitted a single laxity; but if so, you will also find that a further grammatical delinquency has been corrected. The fact that you never get to talk to the style police, while they retain the power of intervention in your text at any time, makes them seem the more menacing. I used to imagine them sitting in their office with nightsticks and manacles dangling from the walls, swapping satirical and unforgiving opinions of  New Yorker  writers. Guess how many infinitives that Limeys split  this  time? Actually, they are less unbending than I make them sound, and even acknowledge how useful it may be to occasionally split an infinitive. My own particular weakness is a refusal to learn the difference between  which  and  that. I know theres some rule, to do with individuality versus category or something, but I have my ow n rule, which goes like this (or should it be that goes like this?dont ask me): if youve already got a  that  doing business in the vicinity, use  which  instead. I dont think I ever converted the style police to this working principle. (Julian Barnes, Letters From London. Vintage, 1995)   The Decline of Copyediting The brutal fact is that American newspapers, coping with drastically shrinking revenue, have drastically reduced the levels of editing, with a concomitant increase in errors, slipshod writing, and other defects. Copy editing, in particular, was seen at the corporate level as a cost center, an expensive frill, money wasted on people obsessing with commas. Copy desk staffs have been decimated, more than once, or eliminated outright with the work transferred to distant hubs, where, unlike Cheers, nobody knows your name. (John McIntyre, Gag Me With a Copy Editor. The Baltimore Sun, January 9, 2012)

Changing In The Role Of Management Accountant Accounting Essay

Changing In The Role Of Management Accountant Accounting Essay Abstract This essay gives an overview of the changing role of management accountant and the management accounting practices. An idea of how these changes were developed and the factors behind the changes what were the reasons for implementing the changes, what were the main drivers and to what extent these changes are now being practice in the real business world? Introduction Over the few decades- many writers have pointed to the work of Johnson and Kaplan (1987) as an organ in this respect that there has been a shift in the expectation of management accountant. This essay is a brief overview of why, how, and to what extent there has been a change in the role of management accountant over the last three decades. In the past decades business environment has changed significantly, this is mainly because of the changes in technology and ever growing demands of business managers all around the globe. These changes have brought a significant level of change in economical factors of busi ness world and management accounting is no exception. And with these changes management accounting as a whole is effected, it has brought changes in accounting system and techniques and has been subject to various debates as to bring changes in the function of accounting. Nevertheless, there have been mainly two types of development: adoption of new tools and techniques which enhances accounting practice, and on the other hand change in the role of management accountant, which is towards acting more in decision making and advisory rather than solely focusing on providing information. In the following sections this essay will give a brief idea of the main reason behind the changes and how these changes effected the management accounting practices and to what extent these changes are adapted by the accounting sector. Reasons for the changes The ever changing environmental and technological factors has affected the global economy in past few decades, and accounting and finance is a key player in running any economy. And as being a major factor in running any economy accounting practices has suffered significantly. But the focus in this essay is on management accounting and its practitioner and why, how and to what extent there has been a change in their practice. Laboring under the shadow of financial reporting, auditing and taxation, on number of occasion’s management accounting has escaped the spotlight of critics. Often management accounting and the role of management accountant is relegated to the lower crust of accounting, and was limited to the role of organizational book keeping and budgeting and sometimes only to the extent of obligatory university or professional body courses. But if we look in this matter from historical point of view management accounting was and to some extent still considered as a dull profession. We can say that due to globalization of markets which have increased competition, and now markets are more volatile, where reaction time is very little for companies to act. Advancement in information and production technologies, which have reduce the time of information processing by accounting specialist and has enabled other organizational staff to take up tasks by themselves which were previously labeled for accountants.   [ i ]

Tanning Salons Essay Example | Topics and Well Written Essays - 1250 words

Tanning Salons - Essay Example As we become increasingly aware of the benefits associated with regular exposure to sunlight and of the importance of managing the risks that can be associated with sunburn and overexposure, more people are turning to indoor tanning facilities to help attain their tans in a controlled environment scientifically designed to minimize the risk of sunburn." (Tanning Truth). Tanning is divided into two groups, indoor tanning and outdoor tanning. As the name suggests, indoor tanning is done indoors in a tanning salon using different artificial methods to tan your skin. Outdoor tanning is when you expose your skin to the sun where your skin tans by exposure to natural rays of the sun which contain Ultraviolet rays which tan your skin. Naturally tanning your skin by exposure in the sun takes time and requires a lot of patience. While a tanning salon is a fast and easy way of tanning your skin. Tanning salons use different ways of skin tanning. It is a known fact that Ultraviolet rays have many harmful effects, like causing skin cancer, skin wrinkles, and skin burns. Tanning salons therefore moderate the way your skin is tanned. For example, the amount of time you spend in a tanning salon on the different ways of tanning is monitored. Indoor tanning in a tanning salon is considered and also called Smart Tanning. ... People are also taught on how their skin reacts to sunlight. It is safe to opt for tanning in a professional tanning salon today because the government regulates indoor tanning in Canada and the United States. In the United States of America, the exposure time for every tanning session is established by a schedule which is present on every piece of equipment, this takes the tanners skin type and the machines intensity to deliver sunlight, which is designed to minimize the risk of sunburns. This kind of controlled tanning is impossible in natural sunlight, where seasonality, weather conditions, altitude and time of the day make outdoor tanning very random and prevention of sunburns difficult. Studies have shown that people who opt for indoor tanning at a tanning salon are less like to harm their skin through tanning than people who opt for outdoor tanning. Tanning salons also teach their customer how to avoid sunburns and protect their skin when exposed to natural sunlight outdoors. It is important to know that while tanning, like in all other things you do in life, it is best to go the moderate way, so you can protect your body from any harmful affects of tanning in natural sunlight or at a tanning salon. There are different ways in which you can tan your skin artificially in a tanning salon. Tanning salons have different methods like, a tan booth, the famous tanning bed, tanning lotions and oils, tanning goggles, tanning pills, and sunless tanning. All these methods require professional guidance from a tanning salon. The most famous and popular way of tanning your skin at a tanning salon is the tanning bed. Tanning beds are light fittings that you lie down on to get your tan. These light emit Ultraviolet

Should the alcohol drinking age be increased or decreased Essay

Should the alcohol drinking age be increased or decreased - Essay Example In the modern world it is quite observant that teenagers consume more alcohol compared to an adult. There are strict laws in place regarding consumption of alcohol before attaining a minimum age still most of the college students have made consumption of alcohol a new trend in the society. Many people argue in favor of consumption of alcohol after attaining a certain age but the dangerous effects of alcohol consumption is significant. Alcohol consumption is highly dangerous for teenagers as well as adults because consumption of alcohol increases the flow of blood from the heart to other parts of the body (Johnston 5). Due to increase in blood circulation the pulse rate goes high and people become more exited compared to normal state. The high circulation in blood also results in extraction of other body hormones resulting in abnormal secretion of hormone. Excessive drinking results in high blood pressure and it can be dangerous for a person’s health if blood pressure always remains at a high state. High blood pressure can cause several neurological diseases. Due to high flow of blood in the brain and other parts of body the brain starts behaving abnormally. This abnormality reflects in a person’s behavioral characteristics. If a person consumes more alcohol he/she starts losing out control of anger. Adults who consume alcohol on a regular basis should remember that alcohol can cause serious health p roblems if consumed at a large scale. Teenagers attaining age 16 or above mostly have a tendency to consume alcohol with friends in unsafe places. Alcohol has many disastrous effects starting from stomach infection to kidney and liver failure. Alcohol is available in different compositions in market today. They are some medicinal effects of alcohol especially in case of heart problems. Since alcohol has a tendency to increase the flow of blood hence it can be used for proper blood circulations at times. However doctors strictly mention that