Routine CT scanning protocols of head, chest and abdomen Essay

Routine CT scanning protocols of head, chest and abdomen - Essay Example As with the benefits of any new medical technology, CT also has its share of woes in terms of exposure of patients to high dose radiation. It is challenging to optimise and reduce the dose without compromising the image quality and resolution. This paper aims at bringing out optimization of the radiation dosage by modifying existing parameters based on latest discoveries and innovations. The most direct method of reducing the radiation dose reduction is that of decreasing the tube voltage and tube potential. However, the use of other techniques including Automatic Emission Control, Imaging Filters and Noise Reducing Filters also aid in reduction of radiation dosage without diminishing the image quality. The machines used for routine CT at KSMC are the General Electronics system, the Philips system and the Siemens Somatome Sensation 16 Slice. For this evaluation, I would focus on the Siemens system as my experience is confined to the same. The CT scanning protocols for head, chest and abdomen will be covered in this paper. CT can be performed with or without contrast and the procedure essentially depends on the physician performing the imaging procedure. Table 1 shows the numerous parameters and dimensions for the CT scan of the human skull using KSMC’s protocol. Skull imaginative view, reconnoitre vision of the brain SOM (supra orbito meatal) line are the baselines for this assessment. This protocol does not use IV contrast or oral contrast. The second protocol used is for mass lesion or tumour. The second protocol is similar to the first one but uses IV contrast that is set between 100cc to 120cc of Omnipaque 350. Patient preparation and training vary for protocols with and without contrast. In protocols using no contrast, patient training is not necessary, while procedures using contrast require that the four elementary steps be completed, the steps being; only one CT scan

The causes and effects of smoking Research Paper - 1

The causes and effects of smoking - Research Paper Example In addition, it is seen that smoking kills more people than HIV, alcohol, road accidents, suicides, and other murders do. Furthermore, about 90% of lung cancer deaths are due to smoking (Smoking & Tobacco Use). However, when the question as to why do people smoke is raised, the answer comes from Hughes (1) that they smoke because they are addicted to nicotine. Another better clarified answer comes from Cockerham (4) that people continue smoking even though it provides an unpleasant sensation in the beginning because people learn how to smoke by having other persons interpret the experience for them and teach them how to enjoy the desirable sensation forgetting the undesirable. It seems that people learn smoking as a social activity, and it often originates in peer groups. It typically takes birth in adolescent groups who are highly likely to imitate adults to look mature. It is often used as a weapon to impress others. However, sooner or later, they start smoking even when they are alone, and develop their dependence on nicotine. In an interview with Gilchrist (How Best to Quit Smoking: Interview with Dr. Randy Gilchrist), he pointed out that people continue to smoke even when they know that their health is eroding because for the smokers, the smoking habit is connected with their many everyday activities and emotional states. Many of these activities act as the triggers to smoke, and in his words, for them, cigarette is something like a ‘reliable old friend that offers relaxation, comfort and focus’ (How best to quit smoking, Interview with Dr. Randy Gilchrist). According to Butler and Hope (362), there are seven reasons that can be pointed out at this juncture. The first one is that some people feel good using cigarette. It might be the feeling of social acceptance. According to some others it is the best way for relaxation. Yet another category is fond of the taste of cigarettes. Another vital revelation is that cigarette offers

IB Chemistry Lab Design - compare the effect of temperature on the concentrations of Vitamin C and Vitamin A in solution Essay Example for Free

IB Chemistry Lab Design compare the effect of temperature on the concentrations of Vitamin C and Vitamin A in solution Essay Research Question: To compare the effect of temperature on the concentrations of Vitamin C and Vitamin A in solution. Background Information: Many researchers claim that the vitamin content in the food we eat decreases as we cook the food, since it is being exposed to high temperatures. This really intrigued me since cooking is one of my hobbies, and I always try and check the nutritional value of meals that I cook. With this in mind, it was quintessential for me to see for myself if these claims hold true. To narrow the scope of the investigation, I chose Vitamins A and C to do this study upon. The claims state that the enzyme in whose form Vitamin C is found, gets denatured (or oxidised) at temperatures over 70Â °C as well as at low temperatures, in the freezer. Also, studies claim that Vitamin A (in the form of retinol) gets oxidised at high temperatures, during cooking. Once these vitamins get oxidised, they are lost to us. This investigation will compare the effects of high temperature on Vitamin A and Vitamin C solutions. http://chemmovies.unl.edu/chemistry/smallscale/SSGifs/SS054Ascorbic.gif The ascorbic acid enzyme gets denatured at high temperatures because the tertiary structure of the protein, which the enzyme is made up of, unravels, causing the active site of the enzyme to change in shape. This leads to the substrate being unable to fit into the active site, and we say that the enzyme is denatured. This denaturing can take place at extremes of pH too.The Vitamin A (retinol) gets oxidised because, at high temperatures, it reacts with oxygen in the air to form a carboxylic acid (retinoic acid). In the laboratory, ascorbic acid found in fruits and vegetables can be simulated by adding ascorbic acid crystals to water, to form a mildly acidic solution. This solution can also be used as the standard solution during titration to find concentration of ascorbic acid. To simulate Vitamin A, we can simply add retinol to water to form a standard solution. Hypothesis: At higher temperatures, both the concentration of Vitamin C and Vitamin A can be expected to decrease. However, I expect the decrease to be greater in the case of the Vitamin C solution since (having protein-like properties) it is more sensitive to extremes of temperature. Also, the alcohol retinol has a high boiling point, so I believe that it will be more resistant to oxidation too. Variables: Independent Variable Why and How it is Changed Temperature to which the Vitamin C/A solution is heated The factor whose effect is being studied on the concentration of Vitamin C/A in a solution is the temperature the solution is heated to. Therefore, the temperature is the independent variable. In order to change the temperature, equal quantities of the same Vitamin C/A solution are heated to different temperatures. The different temperatures taken are – 30Â °C, 50Â °C, 70Â °C and 90Â °C. As a control, one solution is placed at room temperature. A thermometer is used to measure the temperature of the solution. Investigation at each temperature will be repeated 3 times, to ensure reliability. Dependent Variable Why and How it is Recorded Concentration of Vitamin C/A in solution (in mol dm-3), after exposure to temperature The effect of temperature on the concentration of Vitamin C/A in a solution is being studied, thus the concentration is the dependent variable. As the temperature moves further away from room temperature (above or below) the concentration of Vitamin C/A in the solution should decrease due to denaturing or oxidation. The concentration of Vitamin C is calculated by doing an iodine titration. A starch solution is added to a standard Vitamin C solution which is the titrant. Into this, a solution of potassium iodide and potassium iodate is titrated till a blue colour is obtained (end point). This is repeated thrice. The average volume of iodine solution used is calculated, and divided by the concentration of Vitamin C. Then, the solutions of unknown concentrations are titrated and unitary method is used to calculate their concentrations. The concentration of Vitamin A is calculated using a redox titration. This is done by making a solution of acid dichromate, potassium iodide and starch. This is titrated against a solution of sodium thiosulfate of known concentration. The volume of thiosulfate used is noted. Then, the Vitamin A solutions are added to a similar solution of dichromate, KI and starch, and titration is carried out with thiosulfate. For every 1 less mole of thiosulfate used there is 0.25 mole of alcohol in the sample (according to the chemical equations) which was tested. Controlled Variable Why and How it is Maintained pH of Vitamin solution Extremes of pH can also lead to the denaturing of enzymes, so if pH changes it will interfere with the results, potentially giving inaccurate results. Thus, the pH needs to be kept a constant. This can be done by adding a few drops of acidic buffer to the initial solution. Presence of Antioxidants Antioxidants including salts such as sodium chloride tend to ‘protect’ ascorbic acid from being oxidised, and thus their presence may lead to inaccurate results. Thus, they need to be eliminated. This can be done by using distilled water (without any salts) while preparing the solution of ascorbic acid. Head Space Present in System The ascorbic acid gets denatured because of oxidation by air. Thus, if the volume of air present in the system changes, the results will also change invariably. To prevent this, the amount of head space present in the system must be kept constant. This can be done by placing a lid on top of the beaker in which the acid solution is heated. Initial Concentration of Ascorbic Acid solution If the initial concentration of ascorbic acid in the solution is different, then the final concentration will also be affected. This can be avoided by adding the same mass of ascorbic acid to the same volume of water while preparing all the sample solutions. Volume of Ascorbic Acid solution The volume of acid solution used for each temperature and each trial should be the same since otherwise it will affect the volume of iodine solution used. Therefore, the volume has to be measured accurately using a pipette for each temperature and trial (each titration). Concentration of starch, potassium iodide and potassium iodate solutions The concentration of any of these solutions will affect the volume of solution titrated during each trial. Thus, it needs to be kept a constant. This can be done by ensuring that equal masses of these reagents are added to equal volumes of water, for all the trials. Final temperature of solution The final temperature of the solution may affect the concentration of the acid in the solution, as rapid heating and cooling can encourage oxidation. Thus, to avoid errors, the solutions will be allowed to rest till they reach room temperature, and only then will they be titrated to calculate concentration. Chemicals 1. L-ascorbic acid – 3.52 g to make 1 dm3 of 0.002 M solution of acid 1. Glucose – 50 g to add to acid solution, to simulate fruit juice 1. Potassium Iodide – 10.0 g to make 1 dm3 iodine solution 1. Potassium Iodate – 0.536 g to make 1 dm3 iodine solution 1. Starch (soluble) – 0.25 g to make 50 ml of 0.5% starch solution 1. 3.00 M Sulphuric Acid – 60 ml to add to iodine solution 1. Distilled Water – To make all the solutions and washing Other Materials 1. Weighing Scale 1. Bunsen Burner 1. Tripod Stand 1. Wire Gauze 1. Mortar and Pestle 1. Pipette Filler 1. Lid (for beaker) – 4 1. Thermometer Procedure: Preparing Ascorbic Acid Solution of concentration 0.002 M 1. Measure 3.52 g of L-ascorbic acid using the weighing scale and the weighing boat (which has to be completely dry). 1. Place the weighed crystals in the mortar and use the pestle to crush the crystals into a fine powder, to aid with dissolving it in water. 1. Place the powdered acid into a 500 ml beaker and add a little distilled water to dissolve the acid. Use the glass rod to stir. 1. Once it seems that the acid has fully dissolved, add some more water to the solution, to ensure that all the acid has actually dissolved. Then, transfer the solution into the 1000 ml standard flask using a washed funnel and the glass rod. 1. Wash the beaker with water and pour into standard flask, to remove any remaining solution. Repeat this process 3 times. 1. Wash the funnel and the glass rod, letting the water run into the standard flask. 1. Make up the solution to the 1000 ml mark. Place the stopper and mix the solution thoroughly. Transfer approximately 500 ml of this solution to the 500 ml beaker, for ease of use. Preparing the 0.5 % starch solution 1. Measure 0.25 g of starch using the weighing scale and weighing boat. 1. Bring 50 ml of distilled water nearly to a boil, and then add the measured quantity of starch powder to it. Allow to cool. Preparing the Iodine Solution 1. Measure 10.0 g of potassium iodide and 0.536 g of potassium iodate using the weighing scale and weighing boat. Transfer this to a 500 ml beaker. 1. Dissolve the solids in approximately 400 ml of distilled water. Stir using the glass rod, to aid in dissolving. Add the 60 ml of 3.00 M sulphuric acid to the solution at this point. 1. Once it seems that the solids have fully dissolved, add some more water to the solution, to ensure that all of it has actually dissolved. Then, transfer the solution into a 1000 ml standard flask, using a washed funnel and the glass rod. 1. Wash the beaker with water and pour into standard flask, to remove any remaining solution. Repeat this process 3 times. 1. Wash the funnel and the glass rod, letting the water run into the standard flask. 1. Make up the solution to the 1000 ml mark. Place the stopper and mix the solution thoroughly. Transfer approximately 500 ml of this solution to a 500 ml beaker, for ease of use. Titration Set-up and Final Steps 1. Transfer 65 ml of Vitamin C solution each into 5, 250 ml beakers. 1. Keep one of the containers in a trough containing melting ice (0Â °C). Keep one at room temperature (as a control + standard solution). Heat the other three to 30Â °C, 60Â °C and 90Â °C respectively. Ensure that all the beakers are covered with a lid during heating or cooling. 1. Wash the pipette, first using tap water and then distilled water. Rinse the pipette thoroughly with the Vitamin C solution at room temperature. 1. Use a pipette to transfer 20 ml of the Vitamin C solution, at room temperature, into a conical flask. This is the standard solution (and the control) since its concentration is known (0.002 M). 1. Add 10 drops of the starch solution to the conical flask. Swirl the contents to mix properly. 1. Wash the burette with tap water followed by distilled water. Then, rinse the burette with the iodine solution. 1. Fill the burette with iodine solution till the 0.0 ml mark. 1. Titrate the iodine solution into the conical flask, swirling the conical flask at all times. The end point is reached when a blue colour is obtained that persists even after 20 seconds of swirling. Note down the volume of iodine solution used. 1. Re-fill the burette to the 0.0 ml mark. Repeat the titration process 2 more times. Note down these two values for volume of iodine solution used as well. Calculate the average volume used. 1. Check that all the solutions that were heated (or cooled) have reached room temperature, with the help of a thermometer. 1. If they have reached room temperature, repeat the entire titration process (steps 18 – 24) with the other 4 solution (0Â °C, 30Â °C, 60Â °C and 90Â °C). Ensure that the burette is re-filled to the 0.0 ml mark after each and every titration, and that the pipette is first washed, and then rinsed with the solution that is going to be placed in the conical flask. 1. Use unitary method, to calculate the concentration of Vitamin C in each solution, after heating or cooling, using the concentration of the solution at room temperature (0.002 M) as the known value.

Relationship between Transport and Environment

Relationship between Transport and Environment The relationship between transport and environment is paradox in nature. From one perspective transportation is categorised in two areas, passenger transportation which consists of all transport of individual, refers to all forms of public and private transport of commuters, passenger baggage transport whether scheduled or unscheduled. The second category of transportation is freight movements meaning the movement of raw materials, of work in progress, finished goods from supplier to consumer and of returns of used and new products back to supplier. Freight movement is also consists of movement of agricultural products (food, fertilizers) and animals. Freight movement is progressively intermodal and multimodal and makes use of local, regional, national and international operations. Transportation causes a considerable amount of harmful emissions, which causes problems that become harmful and costly to the society and environment. According to EU analysis 35% of freight transport acco unts for eight percent of external transport cost to the GDP in European Union (EEA, 2001). The transport sector contributes to 30 percent of the CO2 emissions in OECD countries. 32 percent of Co2 emitted is accounted for by freight transport, while passenger transport accounts for 48 percent of emissions of CO2. This share of transport emissions however increases yearly. In this paper I will be focusing on freight transport (goods and services) impact on the environment. Based on different mode of transport which includes air cargo, shipping, rail, trucking, pipelines and intermodal terminals, the effects on the environment are majorly air pollution, water pollution, noise, global climate concerns, accidents, land take and habitat fragmentation both for humans and animals. The effects of freight transport on the environment affects the interrelation of the environmental system which is between the following:- Atmosphere (air quality) Hydrosphere (water quality) Lithosphere (soil quality) Biosphere (living organisms) In the process of defining the environmental impacts of freight movement, three components could be considered: Firstly the environmental stressors which include pollutants, noise, or exotic and toxic species are released in natural ecosystems. Each tonne of goods transported adds an additional stress on the environment. The cumulative amount of stress placed on the environment depends on the quantity of goods and the destination and distance they are transported. The total stress can be calculated as the quantity of goods times the distance carried multiplied by the stress per tonne. In addition the mode of transportation used is also put in to consideration. The total stress is also determined by the nature of the receiving environment. Visible characteristics such as physical ecosystem characteristics, how populated is the area affected, and how critical or endangered species in the receiving ecosystem will determine the willingness to avoid the impact and payments. This paper will be focusing more on the first component primarily to the other two components, with a little attention to the third component. Overview of Freight Movement Impacts on the Environment Air pollution: Air pollution is considerably seen has the most dangerous environmental threat caused by transportation. Highway vehicles (i.e. cars, trucks, vans e.t.c), marine engines (i.e. propels ships, boats), locomotive (i.e. diesel, coal trains e.t.c), and aircraft are the main causes of pollutant which affects air quality causing damage to human heath and the climatic changes in the environmental system, all these includes gas and emissions that are particulate matters. All these toxic air pollutant are closely related with the cause of cancer, cardiovascular (heart arteries, capillaries and veins), respiratory and neurological diseases. Air pollution reduces the availability of oxygen which affects the blood stream, and can be extremely harmful to public health if Carbon Monoxide (CO) is inhaled; also nitrogen dioxide (NO2) emission from different modes of transportation when inhaled reduces lung function, affects the respiratory immune defence system and put humans at higher risk of respiratory problems. Acid rain is caused by the emission of sulphur dioxide (SO2) and nitrogen oxide in the atmosphere from different acid compounds that when they get mixed in the cloud water. Acid rain has serious disruption on the built environment, limits agricultural crop yields and causes deforestation. Acid rain also causes smog, affecting the visibility in the environment having adverse effect on the quality of life and less attraction of tourist activities. Emission from vehicle exhausts as well as non exhaust like dust raise due to vehicle and road abrasion affects air quality in such areas. The impact of the modes of transportation on air quality Air transport: air transport emission during take off and landing contributes to air pollution and global warming. Although emission from air transportation are minor relatively to other means of transportation of goods and services, the rate at which air transportation is adding to the emission from transportation is faster than all other emission source, due to the increase in air travels and air freight. (Vedantham and Oppenheimer 1994, p 1). From a survey two thirds of air freight is carried by commercial passenger flights, and estimated increases in air freight is expected to be distributed through passenger flights. (Snape and Metcalfe p. 176). Low level emission is recorded during take off and landing of air transport, nitrogen oxides, carbon monoxide, hydrocarbons and carbon dioxide during high altitude flight are pollutants to the atmosphere and ozone layer. These pollutants with other compounds could lead to smog. Road/trucking: the movement of freight by road or truck as a great impact on the air quality. The longer a truck is driven the more emission it impacts on the environment. Emission from both exhaust and non exhaust, like the abrasion between truck and road raises dust. Carbon Monoxide (CO), sulphur dioxide (SO2), nitrogen dioxide (NO2) are all effects of emission on the environment. Rail: rail transportation is the less damaging mode of land transportation when compared with trucking. The effect of rail transport on the environment is determined greatly on the source of power generation for the train, like in Europe most of the trains are powered by electricity. In some other part of the world like Nigeria, trains are powered by coal (locomotive) this generates a lot of pollutant to the environment. Shipping: freight transportation through shipping are not a major source of air pollution. Nevertheless, most of ships are powered by combustion engines, so they do emit air pollutants. Emission occurs both underway on the waters and while docking. Pipelines: this mode of transportation is usually safe and free of air pollution, except in cases of accidents, pipe bursting or vandalized. Apart from the pumps been used to pump or compress oil or gas, which emit air pollutant like all other machine does. Water pollution: Generally most of the other mode of transportation does not really have effect on water quality, except for shipping and in land water ways transport, and also in times of accidents i.e pipeline bursting, car accident entering the waters, oil spill e.t.c. The activities of shipping are increasing because of the increase in demand for shipping. Emissions from marine transport as also increased as well; the main effects of marine transport on water subsequently arise from dredging, waste disposal, ballast waters and oil spills. Dredging is essential to build and maintain water depth for ease of shipping operations and port accessibility. Dredging affects the marine biological diversity. Waste disposal of plastics at sea is a major source of environmental harm, since the material are both sizeable (buoyant) and persistent i.e. fishing boats discard old nets, and lines, which are usually made of plastic. Ballast waters are used in containers to keep the ship balance when the ship is empty of cargos. It is used to control the stability and draught and to modify the ship centre of gravity in relation to the cargo and the difference in weight distribution. The water ballast is usually discharge in to the water and replaced with freight. These ballast waters are mixed and contaminated with oil and possibly with other wastes in the tank. The discharge is therefore water pollution to the waters. Oil cargo vessel accidents are one of the most heart breaing problems of maritime transport activities due to oil spills Oil. Road transportation is usually not a factor to consider when it comes to water pollution, but issues like road accidents and vehicle exhaust are both sources of oil and hazardous chemicals which run off the road into surface and ground by rain waters, into seas and ocean these are all direct and indirect causes of water pollution. Noise: Noise pollution refers to the unpleasant irregular and chaotic sounds. It traumatize the hearing organ, its unpleasant and disturbing character are serious threat to the quality of life, noise contributes to such health problems that affects the quality of life such as stress, sleep disturbances, cardio vascular disease, and hearing loss. Surveys show that noise pollution affects people more directly than any other form of pollution. German experience has found that as people become annoyed about noise, they become aware of other environmental pollution problems as well (Kà ¼rerp. 493). And also long term exposure to noise levels greater than 75db seriously hampers hearing and has a significant discomfort to human physical and psychological existence. Trucking: there is different size of trucks causing noise pollution at different scale. Trucks are considered to be a more significant source of noise than other modes of freight transport. Rail: rail freight movement is a lesser noise pollutant when compared to trucks. Air Transport: people living or working around airports suffer from major nuisance from the noise pollution generated during landing and taking off of planes, traffic congestion and other dangers of air crashes. It is a major nuisance to those who live or work in the vicinity of airport. Climatic change All the activities from different mode of freight transportation and passenger transport industry have lead to the emission of several million tons of gases into the atmosphere every year. Gasses, dusts from contact from road and tire cohesion and ash like substances from different modes of transport like lead (Pb), carbon monoxide (CO), carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), chlorofluorocarbons (CFCs), perfluorocarbons (PFCs), silicon tetraflouride (SF6), nitrogen oxides (NOx),benzene and volatile components (BTX), heavy metals (zinc, chrome, copper and cadmium) and particulate matters (ash, dust) as lead to climatic change when mix in the cloud waters. Land take and soil quality The construction of transportation infrastructures and facilities has an impact on the layer of urban landscape. The construction of roads, airport, and rail ways take up significant land space in the environment, in most cases displacing people of their habitat and farm land. Airport takes up space, and discourages people from living in areas close to the airport. Water transport displaces some organism from their habitat, and also dredging is bad for the water and soil organism. Dredging causes soil around the water to be contaminated. Green Movement of Freight The environmental effect of freight movement has caused a lot of harm and changes in the environmental system. Due to all these impacts, some companies have come together separately and some as a group working towards reducing the effects of freight movement on the environment. There lots of freight movement lacking fast and efficient transport underpinning the Global economy. Globally road transport is the most proffered mode of freight movement but rising traffic volumes cause congestion, pollution and extra costs. There are alternatives route which make more economic and environmental sense like rail, sea and inland waterways. Alternative forms of transport are greener, cleaner and even cheaper over time, but most manufacturers and producers and hauliers are not really interested in investing in change. Here are some of the companies investing in alternative green, cleaner and even sometimes cheaper mode of transport:- Damco: is one of the worlds leading company in rendering freight movement and supply chain management services. For more than 30 years Damco have been providing her customers all over the world with transportation and logistics solution. In the process of Damco working on her supply chain expertise extensively, Damco recognize and implements solutions for reducing carbon emissions in your supply chain. The extra advantages of conducting a Supply Chain Carbon Check helps the company have a lower carbon emission level based on best practises within the monitored period. The Supply Chain Carbon Check (SCCC): aides companies in assessing and reducing their supply chain carbon footprint. Damco conducts Supply Chain Carbon Check projects globally for many global companies from various industries. Through increased supply chain efficiency, the emission of CO2 can be reduced with the process of SCCC projects. It also reduces the cost of supply chain. Powered by the partnership with First Climate, Damco offers its clients the opportunity to offset their unavoidable CO2 emissions. Damcos Supply Chain Carbon Dashboard: is a tool use in able to reporting of carbon emissions on a periodic basis. Through the companies new Supply Chain Carbon Dashboard platform, Damco delivers a unique value proposition, assisting other companies in understanding their overall supply chain carbon emissions. By zeroing in on a particular level of emission levels, the Carbon Dashboard immediately allows companies to indentify carbon hotspots in their supply chain. This will help such companies to determine how and what to do to reduce and minimize their carbon footprint, in response to the effects of carbon emission on the climatic change. Damcos Packaging Optimization Service: this service helps in reducing environmental impact of freight movement, by implementing packages that suit companys end to end needs, reducing the number of trucks or containers needed. Damco as a company is able to achieve this new service by partnering with Supply Chain Optimizers (SCO) to deliver a unique Packaging Optimization service. Norbert-Dentressangle: is a freight forwarding company that operates in over 50 countries and across 3 continents. Norbert Dentressangle offers experienced and committed freight forwarding expertise and also work in cooperation with network of specialist partners and channel the transports of goods and services throughout the world using road, sea and air. Norbert Dentessangle provides transport and logistic network solutions that extends across Europe. In Norbert Dentressangle commitment in reducing the companys environmental impact on society, they have taken some measures and obtained accreditation of relevant environmental organisation body like ISO 14001 environmental certification for all the companys sites in Europe. The company is the leading owners of Europes No.1 HGV fleet, in reducing the green house gas emissions from trucks and other transport modes by the company, the company has kept a firm commitment and also believed trucks are not the problem, but form part of the solution. In showing their commitment the company developed some strategies in reducing the impact of their activities on the environment: The companys first strategy was to obtain ISO 14001 environmental certification for all their European sites. The companys sites meet up with stringent environmental management standards, these standards includes several dimensions, like complaisance with regulations, monitoring and measuring energy/water consumption, discards and waste all under the ISO 14001. The company carries out measurement of their consumption of natural and energy resources and reporting on waste treatment. Out of the companys 192 logistic sites, 79 are ISO certified. Truck/ Driving (Eco Driving) Hiring and training of responsible drivers in economical driving also know has eco-driving. Efficient driving that reduces fuel consumption over the same distance of freight movement. In the past decades engine technology has improved, with many drivers not adapting wit changes. Ecodriving offers lots of benefits, including GHG emissions reductions, fuel cost savings, as well as better safety. Working closely with their customers the company is able to optimise their transport plans and loading of associated vehicles. Also Norbert Dentressangle carries out RD projects in partnership with truck manufacturers, with primary objective on creating alternative technologies (innovation) to the diesel engine. The company renews her fleets of vehicle (85% of the companys fleets meets the Euro IV and Euro V standards) periodically to meet EU emission standards. Innovations like: increasing the level of aerodynamics (introduction of deflectors in roofing /lateral,feul efficient standard equipments in all vehicles average fuel efficiency gain of 1.5 l/100 km; tear drop style aerodynamic bodywork which has been tested in the UK: with proven estimated fuel efficiency gain of 5% estimate). Optimising transmission systems: purchases of automatic gearboxes which improve fuel efficiency in driving standard combined with standard equipment in all vehicles: a tested and proven statistics of an average fuel efficiency gain of 1.5 l/100 km). Investing in trucks by purchasing parts reducing rolling resistance (newly produced low-energy tyres by Michelin Energy) The company procures fuel economy device like Stop-Start technology, this device stops the engine from working when the trucks come to a stop, is made available as standard in all trailers purchased from major manufacturers, this new development as recorded an estimated fuel saving of 3% 5%. The company provides alternative multimodal transport solutions where possible. Either combining rail/sea/river/road in different channels. The company reduces carbon emission by carrying out proper packaging of freight goods, reducing the number of trucks and containers needed. Improved transport capacity (ambient and temperature controlled double-deck trailers). Testing alternative technologies to the diesel engine like hybrid technology innovation, being tested on four different prototype trailers in 2011: the following recordings and observations were made: 20% fuel saving efficiency, reduction of about 30% in pollutant emissions, less noise pollution. Carbon Calculator In the effort of measuring carbon emissions, given the fact that in 2013 the European regulations will make it compulsory for all companies registered to measure and publish their carbon emissions. Norbert Dentressangle with the help of its internal team has gone a step further in designing and developing a carbon calculator reliable in measuring emissions produced by the company and her customers during transport activities. The calculator analyse different types of information like mileage, diesel consumption, load weight, content in order to produce to indicators which are: Gross CO2 emissions and CO2 emissions/ tonne per kilometre DPS International DPS international is a global logistic company that has grown to become one of the most advance vehicle routing and scheduling systems service providers in the world. The company is the leading developer of desktop solutions by creating a state-of-the-art desktop solution called (LogiX) and also recently introduced their newly produced web based pay-as-you-go routing and scheduling system, logixcentral. In the effort of the company providing its clients with fleet efficiency, DPS has now developed a module to ensure her client are able to measure their fleets carbon emissions and the impact of introducing new and efficient fuel and emission saving vehicle types, and reducing mileage and numbers of vehicles. For several years the companys customers have been able to reduce their carbon emissions by using the state-of -the art DPS LogiX routing and scheduling software to optimise their vehicle usage. In 2006, from published results, DPS customers were able to save around, 15,000 tonne s of carbon by using LogiX software. DPS Saving Calculator: With the aide of this device companies can estimate how much carbon emissions they are contributing to pollution, and how they could reduce both cost of operations and in relations to carbon emissions by using the DPS calculator. DPS calculator could be downloaded from the companys website under the Financial and Carbon Savings (FACS) link. In show of DPS commitment to reducing green house gas emissions, the Managing Director (MD) Paul Palmer made note in his statement in 3rd April, 2007 for DPS UK to become carbon neutral. The company have worked closely with Climate Care organisation to offset all carbon emissions generated over the past years from our energy use within the companys office and also from the business travel. Due to the use of LogiXcentral over the web, DPS has seen some of her customers reduce their fleets of vehicles from at least (20 to 30 vehicles) to as few as ten vehicles. This reduction in vehicles as offset the cost of software licence (up to  £50,000), computer hardware (laptops and desktop); maintenance agreement (monthly maintenance and upgrades); internal IT support and upgrades (web site maintenance and upgrades). CONCLUSION Basically the major effects of transportation on the environment generally are freight movements. Road contributes a major share of pollutants relatively to other modes. Although air transport has some contradiction with passenger transportation, most goods moved by air is done on commercial flights. The increasing effects of global warming, has been a major wake up call for several organisation in reducing the factors causing global warming. Freight movement is major contributor, with proper awareness and constant innovative solutions the world can remain a better place. Question 3 Fourth Party Logistic Operator (4PL) What is a Fourth Party Logistics operator (4PL) Fourth part logistics companies serve as consultants that integrate the relationship between the principal company and transportation companies and one or more third party logistics companies to make sure all operations are running well. 4PLs render several levels of responsibility, which varies from advice on choosing the best companies, right up to the day-to-day management of essential logistical tasks being performed for the principal companies. Fourth Party Logistics (4PLs) was born originally in the 1990s, by the consulting firm Accenture. The definition of a 4PLs as since then evolved from being a consulting firm who integrates and mange companys logistics resources and providers, including 3PLs and transportation companies. A 4PLs dont own the assets use in the logistics process unlike 3PLs. The heart of the fourth-party logistics concept is the presence of that integrator and the sense of strategy involved. It is a Business Processing Outsourcing (BPO) provider. A 4PL brings different perspectives and value which includes knowledge, experience and technology existing in the operational systems of the customers, and can and will work with the firm to reengineer it into an improved or new process. A 4PL is neutral and offers managerial responsibilities for the logistics process, regardless of what carriers, forwarders, or warehouses are owned or used by the primary company. The 4PL will even manage existing 3PLs either one or more, already been used by the customer. Historical relationship with the customer and existing 3PL means a better understanding of the complexity of the customers requirements, this allows for a viable solutions and to have customer satisfaction and retention policies. Some 3PLs companies also upgrade their expertise to render consultancy services like a 4PL. Some 3PLs have a 4PL division. Advantages of outsourcing a transport operation to a fourth part Logistics operator A good 4PL company should have a state-of-the-art technology that ensures their customers high demands are met. It should be able to render solutions that can be customized to each clients requirement, and also be able to deliver maximised availability of the right product at minimum inventory holding cost. These are the advantages/benefits of an efficient collaborative 4PL approach to logistics solutions: Debt and Unique Expertise: when logistics process becomes complex, increasingly expensive and non core competency to shed. The verse availability of resources at 4PL disposal makes it have capabilities to identify the most effective ideas and do further analysis on them to see how effective they are to their customers. 4PLs have more recourses and contacts (3PLs, IT vendors and transport companies) available for their customers to choose from. It retains cooperate supply chain network in the companys data. 4PLs addresses operational failures of existing 3PL companies by creating completely new structure for their customers. 4PLs carries out a single point of contact to mange all areas of their customers supply chain network to check for failures from existing or previous 3PLs. Normalize data: due to difference in reporting formats and different metrics from multiple relationships, 4PL is able to align these different data (normalize data) and makes it easy and quickly to compare data across the supply chain and across the company. For instance 4PLs knits together different 3PLs into a total, integrated solution. 4PLs deploy assets as efficiently as possible by considering both inbound and outbound sectors of supply chain logistics to leverage synergisms. Analytic capability: 4PLs does this by managing supply chain on a more concentration on data intensive basis. For instance, the curiosity of whether deliveries reached their final destination safely and on time is further analysed to also determine whether distribution stations have the right inventory and right levels of inventory. Optimisation of supply chain: this the ability of the 4PL to get a great rate on transport cost from one point to the other. 4PL do more comprehensive research in the process of goods being moved from one point to the other, paving way for an environment in which encourages the supply chain to become a competitive advantage. 4PLs are in a better position to develop meaningful metrics in a common format making use of terms and conditions that are standardized across the company and its supply chain. The ability of 4PLs to deliver raw materials and finished goods at the right place and right time, gives their customers a competitive advantage. Customers working with a top 4PL have the advantage of getting exposed to best practices and encourages innovation through the supply chain. 4PLS work with variety of companies both home and abroad, so they have a wide contacts and knowledge. 4PLs are welled positioned to see different approaches to problems and issues, in the process they assimilate the most effective approaches into their practices that could later be used on their customers. Sharing and Reducing Risks: the relationship between 4PLs and its customers brings about the sharing and reduction of risks. The 4PL company transfers, avoids, and also eliminates risks because they are specialized providers of logistic solutions. They are able to have first hand experience to assess uncertainties and potential catastrophes affecting logistics operations. The 4PL also have sophisticated and sufficient equipment and facilities to run logistics and supply chain process efficiently. The 4PL dont want to fail, in doing so they share risk with their customers. Improves Accountability: most companies find it hard to track money spent on transport activities, they cant come up with a presentation that states the consolidated report of detail spending or the reasons for it. 4PLs drive efficiency: by improving not just on transportation efficiency, but also on packaging engineering and products engineering. It makes use of its collaborative environment to pull together both packaging engineers and production engineers to optimize the sectors that has direct or indirect effect on the supply chain. For instance, freight forwarders deal with chartered weights and actual weights, so the main aim is to minimize the difference between charted and actual weights and in the process get better unit prices. Changing the structure of the network: this a usual approach taken by 4PLs, by implementing changes to optimize the supply chain, changes/ additional warehouses and distribution centre location, staging and inter or multi modal transportation. These are a one time savings, but are necessary for effective performance. It is very essential to look at transportation modes; fluctuation in factors affecting transport modes like economics, disaster, and pollution e.t.c. for instance, fluctuation in economics may cause some changes to modes of shipment. The decision on what combination of transport modes is necessary to get a better logistics solution. 4PLs provides its customers Improved availability of raw materials, increased customer satisfaction rating, and increased sales and profit by exposing its customers to its additional clients and other divisions. Effective consultancy and solutions provided by 4PLs leads to reductions in lead-times in exportation from export country to import country and vice versa. Improved load planning through consolidation options delivering optimised container fills 4PLs creates the opportunity of greater collaboration and improved relationships with multiple partners which shows no one knows it all. No company is perfect in every area and location of operations. A 4PL over sees all financial activities of 3PLs, in case of financial failure 4PLs releases capital through proper selling of logistics assets to the 4PL organisation or on levelled headed free market. Disadvantages of outsourcing a transport operation to a fourth part Logistics operator Although 4PLs have lots of benefits and logistic solutions to their customers, there are also some negative aspects of a Fourth Party logistics to the customers and the company. Some of these disadvantages are listed below: Lost of Control over the Supply Chain: as a company outsource its supply chain to a 4PL a bit of the companys control is lost. The company takes the risk of depending on the fourth party logistics provider and losses the control over the logistics and service process when the logistics operations are subcontracted to logistic providers like 4PLs. if the logistic operations goes like an error or mistake, the company will be affected directly but is unable to fix the problem itself due to the fact that such activities have been outsourced to a 4PL. Cost Awareness: out

Wiglaf vs. Unferth in Beowulf :: Epic of Beowulf Essay

Wiglaf vs. Unferth in Beowulf  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the heroic poem Beowulf, not only does Wiglaf demonstrate the importance of heroism to society and the necessity of loyalty to one’s kinsman and lord, but he also sets the context of the final part of the poem. Unferth, on the other hand, presents a rude challenge to the hero, which is not without precedent in heroic poetry,   and thus becomes in the eye of the audience a sort of villainous type. Let us consider the more noble of the two first.    As Beowulf readers, we all know that at the most crucial point in the story, when the hero’s life is being challenged by the dragon to an extent that it has never been threatened before, the one loyal thane who comes through to help the hero is Wiglaf.:      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The hoard-guard took heart, his belly swelled  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   with fierce new hissing. Enveloped in flames,  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   he who earlier had ruled his people  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   felt keen pain. But not at all   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   did the sons of nobles, hand-picked comrades,  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   his troop stand round him with battle-courage:  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   they fled to the wood to save their lives.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Only one felt shame and sorrow.   Nothing can ever hold back kinship  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   in a right-thinking man. He was called Wiglaf,  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Weohstan’s son, a worthy shield-bearer, Scylfing prince, (2593ff.)    Why is Wiglaf here called a â€Å"Swedish prince†? George Clark in his â€Å"Traditions and the Poem,† says that the Waegmundings, to whom both Beowulf and Wiglaf belonged, had both Geatish and Swedish affiliations (35). Beowulf apparently restored the rights and patrimony of Wiglaf among the Geats.    kinsman of Aelfhere;  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   saw his liege-lord tortured by the heat  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   behind his battle-mask. He remembered the honors   Ã‚  Ã‚  Ã‚  Ã‚   that he gave him before, the rich homestead  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   of the Waegmunding clan, the shares of common-land  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   that his father had held, and he could not hold back.  Ã‚  Ã‚  Ã‚  Ã‚   His hand seized the shield, yellow linden-wood;  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   he drew his sword, known to men  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   as Enmund’s heirloom, (2604ff.)    In â€Å"The Old Kings† George Clark explains how Wiglaf makes the scene in Beowulf:    Wiglaf emerges from a shadowy troop of Geatish warriors who accompany Beowulf to the dragon’s lair. . . .Though he enters the story abruptly, Wiglaf becomes Beowulf'’s one faithful follower. . . . Wiglaf is described as a son of that famous warrior Weohstan, who played a significant role in the dynastic wars of the Swedes and Geats.

Around The World In Eighty Days: Summary :: essays research papers

Around the World In Eighty Days: Summary The title of the novel, Around the World in Eighty Days, is pretty much self explanatory. An Englishman, Phileas Fogg, places a wager that he can circumnavigate the world in 80 days. The events that occur throughout the novel describe his journey around the world.   Ã‚  Ã‚  Ã‚  Ã‚  Phileas Fogg, the protagonist, was a lonesome person who lived with his paid servant. Mr.Fogg was thought to be rich although no one knew where his riches came from.   Ã‚  Ã‚  Ã‚  Ã‚  Jean Passepartout, Fogg's paid servant. A strange fellow who had held many different jobs, such as fireman and gymnast.   Ã‚  Ã‚  Ã‚  Ã‚  Detective Fix, an English detective who followed Fogg around the world because he suspected that Mr. Fogg was a bank robber.   Ã‚  Ã‚  Ã‚  Ã‚  Aouda, a Parsee woman who was saved from a Setee by Fogg and Passepartout.   Ã‚  Ã‚  Ã‚  Ã‚  The antagonist of the novel was time, Mr. Fogg was pressured to arrive back in London within 80 days or otherwise lose his fortune.   Ã‚  Ã‚  Ã‚  Ã‚  My favorite character in the novel is Passepartout. Passepartout was an innocent Frenchman that just after being hired as Mr. Fogg's servant was told to pack for a trip around the world. Throughout the entire novel the reader is informed of all the peculiar habits of Fogg that Passepartout had to support.   Ã‚  Ã‚  Ã‚  Ã‚  My least favorite character is Fix the detective. He followed Fogg around the globe, he missed arresting him in India and Hong Kong through incompetence, and as soon as they arrived back in London, he did arrest Fogg but erroneously.   Ã‚  Ã‚  Ã‚  Ã‚  The main conflict of the novel was time. Time caused a lot of pressure on Fogg; he had to get back to London on time or he would lose the money he wagered. Mr.Fogg and Passepartout were confronted many times with the problem of lost time; when time was lost extra effort and work had to be put in so as to make up for the lost time. The incident that made me happy was when the real bank thief was caught and Fogg was let out of jail with exactly enough time left to arrive in London on time.   Ã‚  Ã‚  Ã‚  Ã‚  The one part that I would change is when Passepartout and Fogg are separated on India and then they meet up again coincidentally in Japan. I know that this is science fiction, fiction being the important word but still it is to something that is almost impossible to happen in real life.   Ã‚  Ã‚  Ã‚  Ã‚  While Fogg and Passepartout were in the India jungle, they saw a woman, Aouda, who was going to be burned alive as a sacrifice. Fogg decided to attempt to save her.

The Climate Change Impacts South East Asia’s Food Security

Global warming affects many areas of the planet. Not only are plants and animals affected by the rising temperatures, but so are the intensity of storms. Global warming is believed to be responsible for numerous storms across the world intensifying. Global warming is believed to be causing more severe hurricanes, floods, and now monsoon season. As the temperatures across the globe continue to rise the intensity of the monsoon storms is continuing to build. If the temperatures continue to rise, the storms can become even more severe because they thrive off of hot temperatures.As the temperatures from global warming continue to cause the pressure that results in monsoon storms continues to rise, the more intense the rains and winds will become. As the rains and the winds intensify a number of serious complications can occur. Almost half of the world's population lives in areas affected by the monsoons of Asia and most of these people are subsistence farmers, so the coming and goings of the monsoon are vital to their livelihood to grow food to feed themselves. When its bounty is too great, floods can displace millions and cause hundreds of deaths.When it brings too little rain between June and October, shortages of food and drinking water can develop. Too much or two little rain from the monsoon can mean disaster in the form of famine or flood. It is fair to say that the livelihoods, water security, food security, and energy security of Southeast Asia are all tied to the volume and timely arrival of monsoon season. Agriculture is the main source of livelihood in nearly every country in the region; traditionally, Southeast Asian countries (and most Asian countries in general) depend on crops for food.Rice is arguably the most important food source in the region and is a major staple food. When you hear someone say â€Å"it is the rice bowl of the country† or something similar, they mean that ‘it' is the source of income and prosperity, and ‘it' i s how they feed their families. That's how important rice is. Rice, grown in paddy fields, requires a lot of water to grow. This is why monsoons are so important to people in Southeast Asia – it's to ensure a good crop of rice. The theory is that when there is a good monsoon, there is plenty of water to grow crops and sustain larger populations.This leads to economic prosperity. When there is less water, there is less food and the large population cannot be sustained. Southeast Asia weather is somewhat predictable with two distinct seasons: wet and dry, and is highly susceptible to weather changes and is highly vulnerable to the changing climate. In fact all the countries in Southeast Asia are surrounded by the sea and are at risk due to the rising sea levels. In addition, global warming is also known to trigger climatic changes like tsunamis, cyclones and floods which specifically target the coastal areas.In the past decade, exceptionally severe climatic disasters wreaked ha voc on the Southeast Asian countries, causing massive financial and life losses. In addition, the food supply of these countries was also hampered by the floods and droughts ravaging the entire region. Precipitation has a dramatic effect on agriculture; all plants need at least some water to survive. While a regular rain pattern is usually vital to healthy plants, too much or too little rainfall can be harmful, and possibly even devastating to crops. Drought can kill crops and increase erosion, while overly wet weather can cause harmful fungus growth.Plants need varying amounts of rainfall to survive. Southeast Asia depends on the summer monsoon rains; agriculture, for example, relies on the yearly rain. .A monsoon is a storm system that begins off of many coastal regions, typically hot, tropical or desert areas. The storms created by the monsoon season thrive off of hot temperatures. The hot temperatures rise off of the ground as it is heated throughout the day and begin to expand once the heat rises into the air. These hot areas of air then mix with areas of low pressure air.As the heat continues to rise into the air throughout the day, the pressure continues to build with the low pressure. Eventually, this pressure results in a sudden rainfall. (Krishnamurti, 2007. ) Monsoons are notorious for bringing large amounts of rain in short amounts of time. This commonly causes flash flooding or mud slides. If the rains intensify from the monsoon storms, the chances of flash flooding increase. A larger amount of rain will be brought by the storms the higher the temperature's rise. This can cause a devastating consequence for areas of the world that have experienced a severe drought prior to the monsoon storms.Droughts will also become more common as the temperatures continue to rise. This increases the chances of flash flooding once the rains return. If severe flash floods occur, this brings about more complications. Mud slides and landslides are also likely to occ ur once severe flooding has occurred. This can cause crops to be damaged, houses to be destroyed, and can even cause fatalities. Other serious complications can also occur. The monsoon seasons can begin to affect areas of the world that do not typically experience the monsoon storms. This can throw off entire ecosystems, destroy crops, and cause damages to natures habitats.Not only can this cause other areas of the world to be affected by the intense winds and rains but it can have a reverse effect on other areas of the world. Places that normally see the monsoon storms may all the sudden suffer from drought as the storms move to other areas. The droughts can cause severe sand and dust storms to begin. The tropical regions of the world can also be affected by these changes. The coastal regions can begin to experience severe hurricanes and tropical storms. This can cause severe flooding, damage, and wide spread devastation.Southeast Asia has been naturally blessed with a rich soil an d sufficient rainfall so that there is an enormous agricultural potential in these countries. However, in the recent times, global warming has resulted in a series of catastrophic climatic disasters like floods, cyclones, tsunamis and droughts, which have ravaged the region’s agricultural capacity, slain millions of edible animal food reserves and destroyed the aquatic habitats so that the food supply of people has been cut short severely. The process of global warming affects the overall climate in such a manner that all weathers tend to get extreme.There is extreme rainfall, extreme summers and short spells of extreme colds. This has resulted in the setting of floods at one time, and droughts at others in different parts of the globe. The Southeast Asian region has also suffered the consequences of these weather extremes in the forms of droughts, badly hampering the food supply of people in this region. Thus it can be concluded that the Southeast Asian region faces a seriou s predicament because of the process of global warming. The increasing global warming has brought some of the most disastrous events of the world’s history in Southeast Asia.

Are we humans the product of nature or nurture? Essay

Nature is how much of your personality is genetic, what you were born with. Nurture is how much of your personality was caused because of your environment, how you were raised. So does nature or nurture contribute more to someone’s personality and behaviour? Or do they both play a role in shaping our lives? I hope to come to a conclusion with this debate in the end of my thesis. With nurturing, people tend to observe others actions and behaviour, and try to be like others. As a result, the human behaviour is the result of experience and imitating. The social learning theory suggests that we learn through imitation and observation. It also suggests that people learn within the environment and get approval from the public by learning through an influential model. Bandura, a known psychologist found that according to this theory, a model can be the main cause for learning new actions. However, when there is a role model that illustrates bad behaviour, that behaviour could be imitated by young children. A few psychologists criticised Bandura’s theories- where children behaved more aggressively after observing violent acts from their family members. This meant that children, who witness their parent’s aggressive behaviour, have a higher risk of being abusive later on in their life. This theory is also questionable as there could be other factors, like genetics, which affect the behaviour. Our behaviour is more influenced by the genes we inherit than the environment we are brought up in. When socialisation does affect our identities, genetic and hormonal factors have a greater impact. For instance, there was a twin study, where the research twins had been separated at birth and adopted by different families. They both had met a wife with the same name, and their dogs had the same name, with many other striking similarities. They met 39 years after being separated. This proves that intelligence and talents are more likely genetic than environmental. Some scientists say, when contrasts are made between genetically connected twins, it is simple and easy to take account on the similarities and then overlook the behaviours that are distinct. For a person’s physical features; the appearance, genes play a bigger role. Yet, in the making of one’s individuality and behaviour, it can be nothing more than the environment they are raised in and how they are nurtured. People are sometimes taught into a certain style and norms. Evidently, in religions, whether you’re Christian or Muslim, you are raised up with the customs that follow the religion. So its indoctrinated to you when growing up. Some people may say, no two people have the exact same genes. So everyone is genetically one of a kind. Also, people may have been raised in similar environments, so they are nearly the same nurture-wise. Then, nature could have a bigger impact. The actions of someone’s life can occur without being learned by the individual. It is believed that inherent or innate behaviour comes from the genetic structure of an individual. For instance, alcoholism, bipolar disorder or depression are all psychological disorders that can be passed heritably from a parent to the child. Studies show that children who have alcoholic parents with similar genetics are 4 times more likely to become alcoholic than children with parents are not alcoholic. The question still arises, born or raised an addict? Some would disagree with the fact that it is all in the genetics. Maybe the people around you are the bigger influence in you wanting to take a swig of the booze. And that’s where the social factors come in to play. Likewise, the media could portray the fact that over drinking can be acceptable. With everyone having their own judgments, there is no exact answer to this. In the end, not everyone may come into agreement with this debate. The nature and nurture of an individual can fluctuate to a great extent. Some things are hard to decide if they are inherited or learned by the surroundings. I believe that genes can bring about certain behaviours in an individual. Moreover, that the environment and upbringing can help make the behaviour precede to something more than just behaviour, possibly a talent. For example, a boy may be good at tennis. He will need the proper surroundings where he can develop his skills to play more tennis. Nature and nurture work  hand in hand. Nature needs nurture to convey the behaviour of an individual. Thus, the known terms of this distinguished debate should not be ‘nature versus nurture’ but ‘nature and nurture’. ï » ¿Are we humans the product of nature or nurture? Essay Nature is how much of your personality is genetic, what you were born with. Nurture is how much of your personality was caused because of your environment, how you were raised. So does nature or nurture contribute more to someone’s personality and behaviour? Or do they both play a role in shaping our lives? I hope to come to a conclusion with this debate in the end of my thesis. With nurturing, people tend to observe others actions and behaviour, and try to be like others. As a result, the human behaviour is the result of experience and imitating. The social learning theory suggests that we learn through imitation and observation. It also suggests that people learn within the environment and get approval from the public by learning through an influential model. Bandura, a known psychologist found that according to this theory, a model can be the main cause for learning new actions. However, when there is a role model that illustrates bad behaviour, that behaviour could be imitated by young children. A few psychologists criticised Bandura’s theories- where children behaved more aggressively after observing violent acts from their family members. This meant that children, who witness their parent’s aggressive behaviour, have a higher risk of being abusive later on in their life. This theory is also questionable as there could be other factors, like genetics, which affect the behaviour. Our behaviour is more influenced by the genes we inherit than the environment we are brought up in. When socialisation does affect our identities, genetic and hormonal factors have a greater impact. For instance, there was a twin study, where the research twins had been separated at birth and adopted by different families. They both had met a wife with the same name, and their dogs had the same name, with many other striking similarities. They met 39 years after being separated. This proves that intelligence and talents are more likely genetic than environmental. Some scientists say, when contrasts are made between genetically connected twins, it is simple and easy to take account on the similarities and then overlook the behaviours that are distinct. For a person’s physical features; the appearance, genes play a bigger role. Yet, in the making of one’s individuality and behaviour, it can be nothing more than the environment they are raised in and how they are nurtured. People are sometimes taught into a certain style and norms. Evidently, in religions, whether you’re Christian or Muslim, you are raised up with the customs that follow the religion. So its indoctrinated to you when growing up. Some people may say, no two people have the exact same genes. So everyone is genetically one of a kind. Also, people may have been raised in similar environments, so they are nearly the same nurture-wise. Then, nature could have a bigger impact. The actions of someone’s life can occur without being learned by the individual. It is believed that inherent or innate behaviour comes from the genetic structure of an individual. For instance, alcoholism, bipolar disorder or depression are all psychological disorders that can be passed heritably from a parent to the child. Studies show that children who have alcoholic parents with similar genetics are 4 times more likely to become alcoholic than children with parents are not alcoholic. The question still arises, born or raised an addict? Some would disagree with the fact that it is all in the genetics. Maybe the people around you are the bigger influence in you wanting to take a swig of the booze. And that’s where the social factors come in to play. Likewise, the media could portray the fact that over drinking can be acceptable. With everyone having their own judgments, there is no exact answer to this. In the end, not everyone may come into agreement with this debate. The nature and nurture of an individual can fluctuate to a great extent. Some things are hard to decide if they are inherited or learned by the surroundings. I believe that genes can bring about certain behaviours in an individual. Moreover, that the environment and upbringing can help make the behaviour precede to something more than just behaviour, possibly a talent. For example, a boy may be good at tennis. He will need the proper surroundings where he can develop his skills to play more tennis. Nature and nurture work hand in hand. Nature needs nurture to convey the behaviour of an individual. Thus, the known terms of this distinguished debate should not be ‘nature versus nurture’ but ‘nature and nurture’. ï » ¿Are we humans the product of nature or nurture? Essay Nature is how much of your personality is genetic, what you were born with. Nurture is how much of your personality was caused because of your environment, how you were raised. So does nature or nurture contribute more to someone’s personality and behaviour? Or do they both play a role in shaping our lives? I hope to come to a conclusion with this debate in the end of my thesis. With nurturing, people tend to observe others actions and behaviour, and try to be like others. As a result, the human behaviour is the result of experience and imitating. The social learning theory suggests that we learn through imitation and observation. It also suggests that people learn within the environment and get approval from the public by learning through an influential model. Bandura, a known psychologist found that according to this theory, a model can be the main cause for learning new actions. However, when there is a role model that illustrates bad behaviour, that behaviour could be imitated by young children. A few psychologists criticised Bandura’s theories- where children behaved more aggressively after observing violent acts from their family members. This meant that children, who witness their parent’s aggressive behaviour, have a higher risk of being abusive later on in their life. This theory is also questionable as there could be other factors, like genetics, which affect the behaviour. Our behaviour is more influenced by the genes we inherit than the environment we are brought up in. When socialisation does affect our identities, genetic and hormonal factors have a greater impact. For instance, there was a twin study, where the research twins had been separated at birth and adopted by different families. They both had met a wife with the same name, and their dogs had the same name, with many other striking similarities. They met 39 years after being separated. This proves that intelligence and talents are more likely genetic than environmental. Some scientists say, when contrasts are made between genetically connected twins, it is simple and easy to take account on the similarities and then overlook the behaviours that are distinct. For a person’s physical features; the appearance, genes play a bigger role. Yet, in the making of one’s individuality and behaviour, it can be nothing more than the environment they are raised in and how they are nurtured. People are sometimes taught into a certain style and norms. Evidently, in religions, whether you’re Christian or Muslim, you are raised up with the customs that follow the religion. So its indoctrinated to you when growing up. Some people may say, no two people have the exact same genes. So everyone is genetically one of a kind. Also, people may have been raised in similar environments, so they are nearly the same nurture-wise. Then, nature could have a bigger impact. The actions of someone’s life can occur without being learned by the individual. It is believed that inherent or innate behaviour comes from the genetic structure of an individual. For instance, alcoholism, bipolar disorder or depression are all psychological disorders that can be passed heritably from a parent to the child. Studies show that children who have alcoholic parents with similar genetics are 4 times more likely to become alcoholic than children with parents are not alcoholic. The question still arises, born or raised an addict? Some would disagree with the fact that it is all in the genetics. Maybe the people around you are the bigger influence in you wanting to take a swig of the booze. And that’s where the social factors come in to play. Likewise, the media could portray the fact that over drinking can be acceptable. With everyone having their own judgments, there is no exact answer to this. In the end, not everyone may come into agreement with this debate. The nature and nurture of an individual can fluctuate to a great extent. Some things are hard to decide if they are inherited or learned by the surroundings. I believe that genes can bring about certain behaviours in an individual. Moreover, that the environment and upbringing can help make the behaviour precede to something more than just behaviour, possibly a talent. For example, a boy may be good at tennis. He will need the proper surroundings where he can develop his skills to play more tennis. Nature and nurture work hand in hand. Nature needs nurture to convey the behaviour of an individual. Thus, the known terms of this distinguished debate should not be ‘nature versus nurture’ but ‘nature and nurture’.

San Bushmen of the Kalahari Desert

The San Bushmen of the Kalahari Desert A well-known foraging community in the southwest region of Africa is the San Bushmen. These hunting and gathering bands have lived in the Kalahari Desert region for thousands of years. The men of these communities are the primary hunters, who provide about 20 percent of the diet from the animals they kill. The women collect a various nuts, tubers, melons, and berries that provide the other 80 percent of the San diet (Nowak & Laird, 2010). The San live in one of the most marginal environments in the world and generally move around in bands when hunting or while moving around to find water or food about two to three times a week. Women can collect enough food in one day to feed their families for a full week, while men hunt two or three days a week. Vegetation is found in the same place every year, whereas animals are less reliably found in a particular location. Thus, women's knowledge about reliable locations to find food is respected and seriously considered. The rest of the time is spent in leisurely pursuits: visiting, playing, sleeping, and just enjoying each other's company (Lee, 1979). Like other foragers, have many hours of free time for leisure activities, including socializing with their kin and friends. San men vary widely in their skill at hunting, but different levels of success do not lead to differences in status. Self-deprecation and understatement are rigorously required of the hunter after a successful hunt. This modesty is evident from the moment he enters the village to relay his news. Although an energetic man might be a successful hunter, he is the â€Å"owner† of the meat only if the spear or arrow used to kill the animal was his. A man who does not excel at hunting can therefore be successful by giving an arrow he made to another hunter. If his arrow was used in the kill, he is considered the â€Å"owner† of the meat (Shostak, 1981). When looking generalized reciprocity from the outside, one would think a hunter, who chooses to share his kill among others is being very generous. However, the real reason behind this is that it enhances their survival. Without collectively sharing, the San life would be much harder. This way of life helps relieve tensions and strengthens their bonds of kinship. Reciprocity helps foragers in the way of a safety net. If a community loses a food or water source, they can ask another community to share theirs. As far as ownership is concerned, the San, have rights to waterholes, and if others want to use the waterhole, they must get permission. By sharing the use of the waterhole, the community receiving the water will reciprocate in the future with other goods or services. Other forms of ownership include tools, such as blowpipes, darts, digging sticks, and animals. Today, the San are having trouble maintaining their identity, their traditions and their cultures. The land that was once free to them is being taken away and used for game reserves and other purposes. Forcing them to move from their lands disrupts and weakens their kinship. Kinship in today’s society can go either way. It can be cohesive or disconnected due to the nature or patterns of how the relationship was built. If a child for instance had a great relationship with his/her family while growing up, they are more likely to have a great relationship throughout their lives and continue respecting their family and others. If the opposite applies, as it unfortunately happens in today’s world, they grow up to believe that they are an â€Å"island† and if they do not take care of themselves, no one else will. References Nowak, B. , & Laird, P. (2010). Cultural anthropology. San Diego, Bridgepoint Education, Inc. https://content. ashford. edu. Lee, R. (1979). The ! Kung San: Men, women and work in a foraging society. Melbourne, Australia: Cambridge University Press. Shostak, M. (1981). Nisa: The life and words of a ! Kung woman. New York: Vintage.

Process Of International Convergence Of Accounting Standards Accounting Essay

Globalization may hold started 1000s of old ages ago with the long distance trade that connected Central Asia, China and Europe yet we can safely reason the magnitude of the trade and impact so can non be compared with what we are witnessing today. At the really nucleus of trade prevarications accounting which is said to be the ‘language of concern ‘ . With the convergence of telecommunications and information engineering, and the now ubiquitousness of the cyberspace this paper seeks to understand one of the few staying barriers to ‘full ‘ globalisation. Businesss need a unvarying manner through which they can carry on, step and unwrap their minutess so that they can be understood by any interested party around the universe. This is where the importance of holding a consonant international accounting criterion is realized. This paper looks at the construct and development procedure of international convergence of accounting criterions while it besides seeks to convey out the major unfavorable judgments / factors that could be said to be impeding the advancement towards holding harmonized international accounting criterions. The paper besides highlights both statements for and against convergence of international accounting criterions. Finally possible attacks that could be applied to aide in the hastening and/ or distributing the ‘gospel ‘ for harmonisation of the international accounting criterions are outlined in the recommendations subdivision. The paper ends with a strong pro- harmonisation decision.IntroductionGlobalization is the procedure of integrating and interaction of people, administrations and authoritiess of different states. It is driven by investing, international trade and supported by information engineering. The effects of globalisation are manifested through the alterations in people ‘s civilizations, prosperity and economic development, alterations in political systems, societies and besides alterat ions in the environment. With globalisation we have witnessed an increasing volume of trade in goods and services and capital flows as foreign direct investings ( Levin Institute para1 ) . As transnational companies, persons and authoritiess seek to increase their wealth through designation of feasible investing chances around the Earth, the demand for developing tools, techniques or methods that will help in doing accurate determinations has arisen. Accounting is the linguistic communication of concern. It is used to pass on the being and development of a concern ‘ fiscal state of affairs and the public presentation of its economic entities. Fiscal information is a linguistic communication signifier, hence if we are to utilize it to do determinations on investing or taking up recognition it should non merely be apprehensible but besides be comparable. Due to the rise of new concern factors, such as the international pecuniary system and the planetary economic system, concerns need a unvarying manner through which they can carry on, step and unwrap their minutess so that they are apprehensible by any interested party around the universe ( Diaconu 1-2 ) . In brief what we are stating is that for one to accurately compare the public presentation of two concerns located in different parts of the universe 1 would happen it much simpler if the two organisations that he was comparing used a similar accounting system for their analysis. There has been some attempt for sometime now to come up with a consonant international accounting criterion. Soon, the two major accounting criterions that are in usage are the International Financial Reporting Standards ( IFRS ) and the United States ‘ By and large Accepted Accounting Principles ( GAAP ) . The IFRS are issued by the International Accounting Standards Board ( IASB ) and are presently in usage in about 100 states ( including the European Union, Australia, South Africa etc ) . Whereas there are many states that abide by International Financial Reporting Standards, there are many more that do non stay by it. The two noteworthy states that do non follow the IFRS are the Canadian Accounting Standards Board ( AcSB ) and the US Financial Accounting Standards Board ( FASB ) and. The IASB which is mandated with the end of making planetary criterions that are of high-quality, apprehensible, crystalline and enforceable via the International Financial Reporting Standards ( IFRS ) comprises of a 14 – member commission, from nine different countries.A On the other manus, the Generally Accepted Accounting Principles ( GAAP ) represents a varied group of techniques used to treat, fix and present public accounting information. GAAP is general in its methods and it is this generalization that makes it suited for version by many different types of industries. This is why many industries in the US are urged to detect GAAP rules. The Financial Accounting Standards Board ( FASB ) is the organisation granted authorization by the US Securities and Exchange Commission ( SEC ) to set up the by and large accepted accounting rules. A GAAP ‘s nucleus rules include consistence, comparison, dependability and relevancy. United States companies and foreign subordinates of US multinationals use the US GAAP while their European Union opposite numbers and their foreign subordinates use IFRS. Due to the international political relations that belies the full IAS harmonisation attempt, most stakeholders in capital markets are forcing for the thought of an international convergence between the IFRS and U.S. GAAP as the best solution ( Diaconu 1 ) . International harmonisation of accounting criterions has been defined as the effort to convey together different accounting systems. Samuels and Piper view it as the procedure for bring forthing a interactive consequence through the combine and blending of assorted patterns into an orderly construction ( 56 ) . Harmonization is perfectly necessary because national criterions of fiscal statements are virtually useless in today ‘s universe. Fiscal markets in states where there is more ordinance are threatened with a loss of market portion while transnational corporations must come up with multiple studies for different states where they operate in ( Nobes and Parker 19 ) . Iqbal, Melcher and Elmallah claim that there is a demand for the convergence of accounting criterions for the interest of the foreign investor who requires aid in understanding the fiscal paperss of the companies in other states where they may wish to put their financess. Prior research on harmonisation of accounting criterions may be described as being either empirical or qualitative. Qualitative research has typically looked at the sensed advantages of convergence and its impact on standard compositors. Empirical research on the other manus, turn toing international harmonisation of accounting criterions follows two major attacks, de jure and de facto harmonisation. De jure harmonisation involves analyzing of accounting criterions and other ordinance while de facto harmonisation entails the analysis of corporate accounting patterns within a given regulative model. Harmonization is a â€Å" moving mark † and more recent studies by international accounting houses have been used to set up the extent of de jure harmonisation. De facto harmonisation is a examination of fiscal coverage patterns.The Concept and Development Process of International Convergence of Accounting StandardsIn 1973, the International Accounting Standards Committee ( IASC ) was founded to develop planetary accounting criterions. In April 2001 the IASC was reconstituted into the International Accounting Standards Board ( IASB ) which officially proposed a â€Å" Convergence † construct. Convergence targeted doing the same economic minutess but in different planetary legal powers to be utilizing the same accounting attack. Moussa outlines the development procedure of international convergence of accounting criterions as follows: First: Convergence represents advancement through consisting the demands of incorporating international economic systems and sets the way for future development. Nevertheless, convergence requires great attempt if it is to be achieved ( Moussa 89 ) . Second: Convergence does non equal identity. One needs to understand that states have different regulative constructions ; they have dissimilar economic environments, cultural doctrines, and even differ on the quality of comptrollers they possess. Users of accounting information are besides non likewise ( Moussa 89 ) . Third: Convergence is a procedure. It is a procedure because in the universe there are ever new issues originating which require the states to actively and continuously innovate new mechanisms to make constructions which meet such demands as they come up. It is merely through this that states can accomplish equitability, sovereignty, international efficiency and development of planetary diverseness ( Moussa 89 ) . Fourth: Convergence means interaction between different states, between single states and the IASB, and between the IASB and regional professional accounting organic structures. There is a demand for sustained communicating to larn from each other and to obtain common acknowledgment from each other ( Moussa 89 ) . Moussa farther lineations three phases of international convergence of accounting criterions as illustrated below: International Comparison refers to a comparing among different states accounting criterions. Through international comparing the differences and similarities among different national accounting systems are revealed. From such disclosures it becomes possible to supply conditions for the international convergence of accounting criterions. International Harmonization is the international dimension of economic development that promotes international harmonisation of accounting. International Convergence is the concluding phase for the coveted planetary convergence of accounting criterions. International convergence is being driven by the two phases listed above, international comparing and international harmonisation, and economic globalisation. The purpose is to finally stop up with planetary common accounting criterions developed through such a dynamic procedure as the one outlined above ( 90 ) .Issues environing the development of consonant international accounting criterions ( IAS )Historically, the US, Europe, the UK and Latin American theoretical accounts have been the four major accounting criterions theoretical accounts in usage within the industrialised states: . The International Accounting Standards Committee ( IASC ) took the lead with respects to the standardisation of these theoretical accounts. In 1973 the UK, the US and Canada embarked on a procedure geared toward making harmonized international accounting criterions. The International Accounting Standards Committee ( IASC ) was subsequently formed and it presently has representatives from accounting organic structures in 106 states. By 1991 there had been 31 criterions issued ( Lochner, Jr. 108 ) . Fleming says that for convergence of international accounting criterions to happen the undertaking must get down with coming up with criterions for the coverage attacks required by the different national securities regulators ( 101 ) . In April 2001 the IASC was reconstituted as the International Accounting Standards Board ( IASB ) which officially proposed the ‘convergence ‘ construct. In lesser-developed states, the International Monetary Fund ( IMF ) has aided in the standardisation attempt through their aid to authoritiess with respects to their fiscal direction processs, through accountant instruction plans and by advancing the constitution of regional accounting associations ( Fleming 102-103 ) . A cardinal first measure to deriving an international understanding on the definition of fiscal statement points would be for the international industry to put political force per unit area on securities regulators. Second, practising comptrollers and the course of study of concern school accounting plans would necessitate to rapidly follow these international criterions. Third, authorities fiscal coverage criterions need to be made to suit in with international exchange rate coordination such as those developed by the African and Asian Development Banks, the G7 states, the International Monetary Fund and the Organization for Economic Coordination and Development ( OECD ) . Finally, the accounting organic structures in less developed states need to be reassured to follow these harmonized international accounting criterions in alternatively of burthening themselves with the immense disbursal of making domestic accounting criterions ( Weber 67 ) . There is no denying that the procedure of coming up with internationally harmonized accounting criterions is a political procedure for illustration the FASB criterions are the consequence of complex political dialogues and procedures. The truth of the affair is that those with political power do hold vested involvements in domestic criterions. Again, each state has its ain accounting policy processes which necessitate the demand for tonss of dialogue for any state seeking to equilibrate its legal sovereignty with international cooperation. Lochner, Jr. says that the tendency in international cooperation has been toward bilateral and trade-block understandings for illustration the convergence of European Union ‘s ( EU ) accounting criterions which is a trade-block ( 108 ) . The issue of extra-territoriality makes it hard to implement international jurisprudence therefore national authoritiess would necessitate to spearhead and implement international accounting criterions ( IAS ) harmonisation. By and large, contracts between states tend to be more enforceable than contracts between citizens of different states. A common statement frequently raised against the convergence of international accounting criterions ( IAS ) has been that the costs of development and acceptance of IAS criterions would far surpass its benefits. However, Goeltz believes that the manner has already been laid out by the international capital markets. These marketplaces / Bourses have quickly acknowledged the being of a planetary market to the extent that to authorise investors with the information they need to do sound investing determinations, they have gone in front to hold some gloss to convergence in the accounting criterions that they employ ( 86 ) . In instances where authoritiess seek to privatise some of the industries they have been engaged in international accounting criterions could be adapted to so that private investors from anyplace in the universe would be able to expeditiously measure these concerns based on their fiscal records. Developing states have become cardinal beginnings of comparative advantage in the planetary economic development particularly when we look at of import factors of production such as natural stuffs and labour. Therefore we can non disregard the importance of including developing states within the model for harmonising IAS. Having harmonized international accounting criterions will be utile when we need to mensurate the value of these developing states ‘ assets in the universe market. Besides, in order to help in the enterprises of inter-governmental economic development cooperation between states authoritiess ‘ accounting demands to be standardized ( Weber 68 ) . Again, we need to observe that developing and developing states view convergence of international accounting criterions as a gambit by the economically superior states to enforce criterions on them. Another unfavorable judgment points to the really nature of accounting. Accounting is a flexible pattern that is it can be modified to accommodate a assortment of state of affairss. The statement here is that if accounting criterions are harmonized it would lose its flexibleness. The job would be whether the internationally set criterions would be able to fit the broad scope of phases of economic development, national fortunes and legal systems. A inquiry on quality may originate in fortunes where the International Accounting Standards Board ( IASB ) , the organisation with the authorization of coming up with a consonant IAS, find it hard to hold consentaneous understanding on some of the accounting criterions. The belief is that IASB would be forced to do via medias so that the international accounting criterions it has come up with are accepted globally. These could connote that the criterions will be permissive and unequal. Nobes and Parker suggest that companies would hold to edify their investors about possible inauspicious effects that this convergence of international accounting criterions could hold on the net incomes and liabilities they get to describe. They are of the position that harmonisation of IAS could shoot volatility into the balance sheets of some transnational corporations. This could be unsafe to these companies as their net incomes may be lowered ( 77 ) .Advantages of holding a consonant international accounting criterion ( IAS )The grandest benefit that would flux from convergence of IAS would be the easiness of comparing international fiscal information. This relaxation of comparings would extinguish one of the biggest hindrances to the flow of international investing that is it will decrease the current scruples on the dependability of fiscal statements from ‘foreign ‘ states. Harmonization of IAS would salvage clip and money. Presently, to follow with the different national Torahs or pattern of different states so much clip and money is spent to roll up fiscal information in the cases where more than one set of studies is demanded. Choi, Frost and Meek claim that harmonisation will raise the accounting criterions throughout the universe to the highest possible degree because it will be less hard to look into for consistence with local societal, legal and economic conditions ( 34 ) . This would be particularly good to international accounting houses with clients of houses, and whose operations consist of at least one foreign subordinate because they will be able to make comparings without excess digests. Nobes and Parker write that states which lack equal statute criterions of accounting and scrutinizing would besides stand to profit from the convergence of international accounting criterions ( 38 ) . Another benefit that International Accounting houses could obtain with respects to the harmonisation of accounting patterns will be the decreased disbursals that they normally incur for motion of staff across national boundaries. This is because they would hold eliminated staff preparation costs and cost-of-time incurred on larning different accounting systems. Having a consonant IAS lessens the undertaking for fiscal analysts, investors, and foreign loaners who will so be in a better place to grok the fiscal statements of foreign companies. Samuels and Piper position this as a encouragement with respects to doing it easier to raise foreign capital ( 56 ) . In add-on to that, the fiscal analysts, investors, and foreign loaners would besides be able to compare the different investing chances as they seek to do consistent, sound and more accurate investing determinations. National revenue enhancement governments are besides bound to profit from holding a standardised accounting system because they would be able to calculate net income based on matching accounting rules and patterns. O'Malley ( 1993 ) adds that the being of international accounting and revelation criterions would do the procedure of carry oning operational and competitory analyses needed to carry on concerns across the Earth simpler. In add-on to this, fiscal executives will besides happen it better for them to pull off cardinal relationships with providers, clients and others. Finally, those who stand to profit the most out of the convergence of international accounting criterions would be the Multi-national companies. This is because it would so be faster and less resource demanding to pass on fiscal information within their regional, national and international concerns.The disadvantages of holding a consonant IowaNobes and Parker outlines the most cardinal obstructions to harmonisation as being three, viz. : the economic and political systems differences among states ; some states lack strong professional accounting organic structures ; and the prevailing differences of the current accounting criterions in different states ( 25 ) . Even in instances where the figures for say a concern are generated utilizing the same international accounting rules, states would still exhibit significant differences, economic and/or cultural, that would prevent simple readings. Accounting criterions are a contemplation of a given society ‘s demands and positions for illustration the Gallic Commercial Code is much more compliance-oriented than the U.S. or British accounting regulations, which strongly convey the constructs of equity and substance over signifier ( Diaconu 6 ) . Saudagaran points out that patriotism is besides another major menace to harmonisation. He argues that states are wont to be wary of yielding control of their accounting ordinance to foreigners at the slightest perceptual experience that it will be replacing its ain accounting ordinances with those of another state ( 1-7 ) . Another disadvantage of holding a consonant IAS is that all the authoritiess of these different states will hold to keenly organize their accounting policies with criterions and processs predominating in other states. This is an excess load in the sense that authoritiess may be required to put up organisations to make these coordination activities. Diaconu besides tells us that while convergence may be taking topographic point, authoritiess must happen ways to cut down negative influences from abroad from pervading their criterions while seeking ways to maximise on absorbing the positive influences coming from abroad ( 5 ) . States in the universe have different users who have different demands. For illustration a state that largely lends to other states has dissimilar demands to a state that borrows or owes. This implies that the consonant IAS that could be proposed could be excessively complex for one state or excessively simple for another, depending on the alone demands of their industries, authoritiess and investors. A perfect illustration for such a quandary state of affairs could be the magnitude of divergency between the demands of smaller concern entities and the demands of big multinationals in developing states. A factor that the consonant international accounting criterion will necessitate to see is the different degrees of edification, human resource and influence among different national accounting professionals. The IAS could stop up being excessively sophisticated for certain states particularly in the underdeveloped universe.RecommendationsInternational organic structures must make more to advance international convergence of accounting criterions. International organisations such as the World Trade Organization, the IMF, G7 and the World Bank are progressively playing bigger functions with the increasing volume of planetary trade. They are besides holding more influence over their rank which they could utilize to advance harmonisation of IAS. Multinational corporations need to show leading. The rapid addition in economic globalisation has led to mushrooming of multinationals. These transnational corporations due to their monolithic turnovers and net incomes are able to act upon determination shapers and policy shapers. By showing leading through recommending for usage of and practically utilizing harmonized accounting criterions would better the thrust towards credence of convergence of international accounting criterions. Leading concern schools that produce the bulk of the universe ‘s concern leaders besides have an of import function to play. They should be encouraged to offer classs that are biased towards usage of accounting criterions geared towards convergence. If the immature MBAs are encouraged to follow the consonant international accounting criterion ( IAS ) way so we would anticipate minimum opposition towards this enterprise in the hereafter. Communication may be good therefore far but we still need to set more accent on communicating and interaction between different states, between states and professional umbrella accounting organic structures and between states and the International Accounting Standards Board ( IASB ) . Irvine and Lucas recommend that for developing states and emerging economic systems appropriate regulative systems will necessitate to be developed so as to get the better of some of their cultural issues. They argue that the proposed harmonized IAS is brooding of western-oriented accounting criterions, regulative substructure and civilization ( 2 ) . Therefore other than merely proclaiming the benefits to be accrued with the acceptance of IFRS the development states and emerging economic systems will necessitate to be convinced to purchase into the thought.DecisionHarmonized international accounting criterions ( IAS ) are an indispensable constituent of the quickly globalized economic system. This matching of accounting criterions will add additions to the universe economic system through the proviso of more ‘perfect ‘ information, facilitation of international minutess and minimising exchange costs. Through a consonant IAS the universe ‘s economic policy think arm ored combat vehicles and policy shapers would be availed with standardised information that would be good in determination devising. Furthermore, a harmonisation of international accounting policy would assist make a flat playing field in the universe, for case regulators would be having the same information and therefore doing the rating procedure closer to the ideal state of affairs. In fact, we could boldly asseverate that with international accounting criterions ( IAS ) harmonized, the universe ‘s resources will be better utilised. However we can non minimize the unfavorable judgments and disadvantages that we have mentioned in this paper. Information communicating engineering and telecommunications convergence has quickly provided us with the tools necessary to do international accounting criterions convergence a possibility to be aimed at. All said, the benefits for holding a standardised IAS do outweigh the demerits.