Foundations in Accounting Pros and Cons for investors

Question: Discuss about the Foundations in Accounting for Pros and Cons for investors . Answer: Introduction The following assignment report is based on the two companies of Australia, Westpac Banking Corporation and BP Australia Limited presenting the understanding the conceptual framework for reporting organizations within the Australia. The report provides the explanation and requirements of Australian Accounting Standards Board (AASB) 1053 and Statement of Accounting Concepts (SAC) 1 for the selected companies. Further, the assignments focus on the identification of categories of assets, reporting values and impairment or depreciation charges according to the AASB 116, 138 and 136 (Zhuang, 2016). The report presents the assets according to the specific categories line current assets, non-current assets, intangible assets, and their respective reported values (Linnenluecke et al., 2015). In the last part of the report, discussion and arguments have been provided on the adoption of International Financial Reporting Standards (IFRS) within Australia. The discussion has been supported with necessary advantages and disadvantages as well as the explanations given by peer- reviewers. Discussion 1: The conceptual framework presents a number of requirements for Financial Reporting that helps the Board of International Accounting Standards based on the concept of consistency. It also assists the accounting preparers to develop the consistency of accounting policies and helps the users of the accounting information in understanding and interpreting the standards of accounting. A reporting entity in Australia has to follow the conceptual framework requirements laid by the Australian Accounting Standards Board to present its financial statements for the use of the stakeholders (Hughes-Morley et al., 2015). A reporting entity qualifies to be reported under the accounting principles and standards of Australia if the financial information has the capability of providing useful information to the users. The users can be potential ordinary shareholders for investment, banks to provide loans or resources and government for considering tax and duties. In addition, if one company has the controlling power on another company to direct the business activities, then such company falls under the category of reporting entity (Newberry, 2015). However, AASB 1053 provides certain application of Tiers to different categories of reporting companies for preparing the financial statements. This standard applies to the organizations having annual reporting period beginning on or after 1st July, 2013. However, an entity is also required to report as per the AASB 1053 if its annual reporting period starts between the years 2009 to 30th June 2013 (Bridgett et al., 2015). In case of the selected companies, Westpac Group and BP Australia both are eligible to be reported according to the Australian Accounting Standards Board and Statement of Accounting Concepts. Both the companies have annual reporting period between 2009 to 30 June 2013 as well as the financial information has the potential to provide necessary information to the users. In case of Westpac Group, the performance highlights of the year 2015 shows a rise in net profit by 6% amounting to $8,012 million. Other than that, cash earnings show a rise of 3% amounting to $7,820 million while payment of dividends gone up by 3% and returns by 15.8% (Personal, Business and Corporate Banking, 2016). Whereas in case of BP Australia, whose objective is to create long-term values for its shareholders. Though the company incurred a loss of approximately $6.5 billion compared to the net profit of the year $3.8 billion in the year 2014. The loss was mainly due to the loss in replacement of assets amounting to $5.2 billion. The company is required to report as per the AASB 1053 even if it incurred losses so that the users of the financial statements can get the correct information (BP, P, 2016). Therefore, both the companies are required to report their financial statements with compliance to the Australian accounting standards and principles that regulates the conceptual framework to record and measure the accounting data (Drew, Kortt Dollery, 2015). As the standard requires an entity to represent its financial statements, it consists of two tiers to report the financial information. Tier 1 requires complete disclosure while Tier 2 requires reduced disclosures of accounting information. Both the companies fall under Tier 1 reporting that incorporates IFRS and are specific for Australian entities (Bond, Govendir Wells, 2016). 2: Australian Accounting Standards Board 116 regulates the recognition of property, plant and equipment. As per the standard, an asset is to be recorded if there is any future economic benefit associated with the asset that will flow to the company. In addition, the value of the asset is eligible to be measured reliably. Further, AASB 138 on Intangible assets states the same condition to recognize and measure the value of impaired assets (Chalmers, Clinch Godfrey, 2012). The cost of intangible assets should be recorded at the purchased value reduced by the proportional amount of amortization (Cheung, Evans Wright, 2012). AASB 136 on Impairment of assets requires that the assets of the organizations are not carried out in the financial statements more than their recoverable value (Bond, Govendir Wells, 2016). The identification of impairment of assets depends on the external as well as the internal sources of the company (Yao, Percy Hu, 2015). In case of Westpac Group, the financial statement shows the different categories of assets, their values and other necessary information. The presentation reflects the financial status of the company with respect to the holding of assets at the end of the accounting year 2015 (Finch, 2012). Reported assets and their values of Westpac Group Amount A$m Consolidated Parent Current Assets Cash and bank balances with central banks 14,770.00 13,372.00 Receivables due from other financial institutions 9,583.00 8,741.00 Derivative financial instruments 48,173.00 47,540.00 Trading securities and financial assets designated at fair value and available-for-sale securities 27,454.00 24,896.00 Available-for-sale securities 54,833.00 50,344.00 Due from subsidiaries 145,560.00 Investments in subsidiaries 4,585.00 Investments in associates 756.00 - Non- Current Assets Loans 623,316.00 546,075.00 Life insurance assets 13,125.00 - Regulatory deposits with central banks overseas 1,309.00 1,152.00 Property and equipment- Fixed Assets 1,592.00 1,354.00 Deferred tax assets 1,377.00 1,463.00 Other assets 4,294.00 3,294.00 Goodwill and other intangible assets 11,574.00 9,180.00 Impairment charges (753.00) (622.00) Amortization and impairment of software assets (1,051.00) (927.00) Amortization and impairment of intangible assets and deferred expenditure (221.00) (207.00) Impairment on investments in subsidiaries - (19.00) Depreciation of property and equipment (229.00) (190.00) Depreciation and impairment of IT equipment (170.00) (152.00) Table 1: Reported assets and their values of Westpac Group (Source: Personal, Business and Corporate Banking, 2016) Reported assets of BP Australia as per the financial statements 2015 Reported assets and their values BP Group Group Amount A$m Current Assets Cash and cash equivalents 26,389.00 Loans 272.00 Inventories 14,142.00 Trade and other receivables 22,323.00 Derivative financial instruments 4,242.00 Prepayments 1,838.00 Current tax receivable 599.00 Other investments 219.00 Non- Current Assets Property, plant and equipment 129,758.00 Goodwill 11,627.00 Intangible assets 18,660.00 Investments in joint ventures 8,412.00 Investments in associates 9,422.00 Other investments 1,002.00 Fixed assets 178,881.00 Loans 529.00 Trade and other receivables 2,216.00 Derivative financial instruments 4,409.00 Prepayments 1,003.00 Deferred tax assets 1,545.00 Defined benefit pension plan surpluses 2,647.00 Depreciation, depletion and amortization (15,219.00) Impairment and losses on sale of businesses and fixed assets (1,909.00) Table 2: Reported assets of BP Australia (Source: BP, P, 2016) The carrying costs of assets of both the companies were according to the principles of AASB 136 while the costs of intangible assets were according to AASB 138. The depreciation on fixed assets of Westpac has been provided as per the principles and standards of Australian Accounting at straight-line method (Personal, Business and Corporate Banking, 2016). The depreciation of assets of BP Group has been provided at written down value method (BP, P, 2016). Further, the Intangible assets of both the Australian companies have been amortized in the proportion of number of years in compliance with AASB 138. 3: International Financial Reporting Standards (IFRS) are a set of principles and standards that regulates the recognition and measurement of company account. IFRS has been designed to record the accounting information to make it understandable and comparable across the international boundaries. In recent years, many nations are adopting the IFRS to regulate the accounting records and recognition to have standardized and equalized financial information across the globe (Christensen et al. 2015). Replacement of IFRS with different national standards of accounting arises the change in valuation and recognition of assets, liabilities, capital structure, equities and other financial elements. IFRS provides the rules and principles to recognize the business transactions in a concise manner that is regulated worldwide (Ramanna Sletten, 2009). To present the accounting information globally accepted and understandable, Australia has adopted International Financial Reporting Standards. It states the accounting principles and methods to recognize the business transactions to harmonize the presentation of financial information across international boundaries. Australia has acquired International Financial Reporting Standards for all the reporting organizations to present their financial reports in the manner specified by the Standard. The Board of Australian Accounting has adopted the IFRS since the accounting year 1st January 2005 (Ball, Li Shivakumar, 2015). Since Australia has two Tiers of reporting essentials to prepare and present the financial statements, application of International Financial Reporting Standards had been incorporated to Tier 1 reporting requirements. Tier 1 reporting is presented as per the Australian Accounting Standards while Tier 2 reporting requires reduced disclosures under Australian Accounting S tandards. According to the regulations of Australian Accounting, entities that are profit making in the private sector having accountability are required to report under Tier 1. In addition, corporations under Australian State, Territory or local Government also require to report the accounting information under Tier 1 (Ball, 2006). The European Union had mandated the adoption of International Financial Reporting Standards for all the listed companies under the International Accounting Standards Board. By acquiring the IFRS growth in foreign capital and trades are expected in consideration with the economic benefits. Foreign capital would be considered as the ratio between direct investment inflows to Gross Domestic Product and equity portfolio related to foreign exchange transactions. International Financial Reporting Standards provides the principles to recognize the necessary transactions, measure the value of investment, and return on investment that are accepted across the International boundaries (Loureno, Branco Castelo, 2015). Decision to adapt the International Financial Reporting Standards for recording accounting information to make the financial reports uniform and acceptable across the globe serves some benefits to Australia. Maintaining the accounting statements according to IFRS helps in attracting the capital inflow in Australia at lower cost i.e. the cost of capital employment would be lower (Cascino Gassen, 2015). Another benefit of adopting IFRS in Australia is lowering the costs for account preparers, cost of auditing and cost for the users of financial statements of the organizations. Preparing accounting records as per International Financial Reporting Standards also fills certain space in Generally Accepted Accounting Principles in Australia (Loureno, Branco Castelo, 2015). International Financial Reporting Standards requires changes in the methods of measuring financial elements like valuation of Earnings per share for the ordinary shareholders, capital ratios, values of fixed assets and depreciation charges. It also specifies the rules to valuation and recognition of goodwill, mergers and acquisitions, inventory valuation, cost of borrowings, cash flow statements and impairment of assets. Many entities operate and invest in other companies as a parent or holding company within the nation or outside the nation (Mardini, Crawford Power, 2015). In this respect, it is necessary to present the financial statement in uniform manner that reflects harmonized presentation to make it understandable for the users across the world. Apart from that, IFRS presents the principles to make required disclosures specific to the components of finance (Ramanna Sletten, 2009). Therefore, the selected companies Westpac Group and BP Group have adopted IFRS to prepare their financial statements. Both the companies have evaluated and measure different accounting components like capital expenditures, Earning Per shares (basic and diluted), depreciation charges, amortization expenses, goodwill valuation, replacement costs and other relevant data. While, the respective reported values of assets and methods used for computing depreciation charges have already been mentioned in the previous part of discussion (Ramanna Sletten, 2009). However, there are some disadvantages on adopting International Financial Reporting Standards by Australian Accounting Boards. The primary disadvantages of acquiring the accounting systems are per IFRS are involvement of high cost of changes. Most of the multinational companies employ upgraded and advanced accounting software to maintain their books of accounts are required to change the entire internal system of recording the business transaction as per IFRS. Such change of software and other internal requirements incorporates huge expenditure to make it compatible for the users. Other than the high cost structure, IFRS requires critical understanding of the concepts of objectives, scope, definition, transaction recognition criteria and disclosure requirements. In order to be acquainted with the principles and rules of IFRS the account prepares have to study and update their knowledge, which is time-consuming. Certain issues like extraordinary gains or losses are not allowed to reco gnize according to International Financial Reporting Standards. Hence, the critical understanding of these issues requires sound and fundamental knowledge and competency about the concept and content of various standards (Ball, 2006). Besides the disadvantages, maintaining the accounting records according to International Financial Reporting Standards reflects many advantages. One of the significant benefits is to favor the investors by providing the financial statements more accurately, timely and in a comprehensive manner. Accounting reports according to IFRS provides clear understanding and more information about the organizations performance and financial status. Another essential benefit of application of International Financial Reporting Standards for preparing the accounting records is immediate recognition of loss. This recognition provides advantage to the investors for the purpose of investments and other stakeholders to make better and corrective business decisions. Recognition of accounting data under IFRS sheds transparency and effectiveness to the users of the financial reports for investment, procuring or providing loans and advances and any other necessary business deals (Ball, 2006). Another benefit of adopting IFRS is the comparability of the financial statements for the companies as well as for the users. Many entities prepare consolidated accounting statements apart from the standalone accounting statement as per the requirements of Accounting Boards. Therefore, preparation of financial statements under IFRS provides improved comparability for the investors, business management and other stakeholders of the companies. Such comparability provides better understanding of the companys financial position and performance during the accounting year with respect to the financial markets of the current economy (Ball, 2006). Conclusion The above report has been presented on different elements and concepts of accounting information within Australia based on the financial information of two Australian companies. The report in the first part focuses on the requirements of AASB 1053 and SAC 1 for the reporting entities for recording the accounting transactions and preparing financial statements. The standards state the necessity to maintain the books of accounts as per the principles and standards of International Accounting Standards under Tier 1 and Tier 2 requirements. Both the selected companies qualify as reporting entities because they are profit-making organizations having public accountability. In the second part of the report, assets of both the companies have been categorized and respective reporting values have been mentioned. The categorization has been done according to the AASB 116, 138 and 136 that presents the principles and rules to recognize plant, property and equipment, intangible assets and impairment of assets respectively. Last part of the report represents the discussions and arguments on acquiring accounting records as per IFRS by Australia. The standard has been adopted to present and prepare the financial reports of the Australian company in transparent, accurate and comprehensive manner. The discussion also presents the advantages and disadvantages of adopting IFRS in accounting system. However, adoption of IFRS is time-consuming and involves huge costs it provides advantages for investors and stakeholders reflecting better comparability and transparency in understanding the financial statements for the users. Reference List Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors.Accounting and business research,36(sup1), 5-27. Ball, R., Li, X., Shivakumar, L. (2015). Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption.Journal of Accounting Research,53(5), 915-963. Bond, D., Govendir, B., Wells, P. (2016). An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. BP, P. (2016). bp.com. bp.com. Retrieved 27 July 2016, from https://www.bp.com/ Bridgett, D. J., Burt, N. M., Edwards, E. S., Deater-Deckard, K. (2015). Intergenerational transmission of self-regulation: A multidisciplinary review and integrative conceptual framework.Psychological bulletin,141(3), 602. Cascino, S., Gassen, J. (2015). What drives the comparability effect of mandatory IFRS adoption?.Review of Accounting Studies,20(1), 242-282. Chalmers, K., Clinch, G., Godfrey, J. M. (2012). Adoption of international financial reporting standards: impact on the value relevance of intangible assets.Australian Accounting Review,18(3), 237-247. Cheung, E., Evans, E., Wright, S. (2012). The adoption of IFRS in Australia: The case of AASB 138 (IAS 38) Intangible Assets.Australian Accounting Review,18(3), 248-256. Christensen, H. B., Lee, E., Walker, M., Zeng, C. (2015). Incentives or standards: What determines accounting quality changes around IFRS adoption?.European Accounting Review,24(1), 31-61. Drew, J., Kortt, M., Dollery, B. (2015). What determines efficiency in local government? a DEA analysis of NSW local government.Economic Papers: A journal of applied economics and policy,34(4), 243-256. Finch, N. (2012). Intangible assets and creative impairment-an analysis of current disclosure practices by top Australian firms.Journal of Law and Financial Management,5(2), 18-24. Hughes-Morley, A., Young, B., Waheed, W., Small, N., Bower, P. (2015). Factors affecting recruitment into depression trials: systematic review, meta-synthesis and conceptual framework.Journal of affective disorders,172, 274-290. Linnenluecke, M. K., Birt, J., Lyon, J., Sidhu, B. K. (2015). Planetary boundaries: implications for asset impairment.Accounting Finance,55(4), 911-929. Loureno, I. M. E. C., Branco, M. E. M. D. A., Castelo, D. (2015). Main consequences of IFRS adoption: analysis of existing literature and suggestions for further research.Revista Contabilidade Finanas,26(68), 126-139. Mardini, G. H., Crawford, L., Power, D. M. (2015). Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8: Evidence from Jordan.Journal of Applied Accounting Research,16(1), 2-27. Newberry, S. (2015). Public sector accounting: shifting concepts of accountability.Public Money Management,35(5), 371-376. Personal, Business and Corporate Banking. (2016). Westpac. Retrieved 27 July 2016, from https://www.westpac.com.au/ Ramanna, K., Sletten, E. (2009). Why do countries adopt international financial reporting standards?.Harvard Business School Accounting Management Unit Working Paper, (09-102). Yao, D. F. T., Percy, M., Hu, F. (2015). Fair value accounting for non-current assets and audit fees: evidence from Australian companies.Journal of Contemporary Accounting Economics,11(1), 31-45. Zhuang, Z. (2016). Discussion of An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance,56(1), 289-294.

Robert Browning Essays (1621 words) - Porphyrias Lover, Stanza

Robert Browning The creation of a plausible character within literature is one of the most difficult challenges to a writer, and development to a level at which the reader identifies with them can take a long time. However, through the masterful use of poetic devices and language Browning is able to create two living and breathing characters in sixty or less lines. When one examines these works one has to that they are quite the achievements for they not only display the persona's of two distinct men but also when compared show large differences while dealing with essentially the same subject. A brief examination of the structural aspects of "Porphyria's Lover" is needed before further analysis is done. One can break the poem up into twelve stanzas with an ababb stanzaic rhyme structure, though it is most often printed as a block poem. This would make it an alternately rhymed quatrain with a fifth line attached to create a couplet ending. The majority of the lines contain four iambic feet, though a few are nonasyllabic. Five of the twelve stanzas spill into the next stanza, thus detracting from their free-standing integrity. These stanzas are not syntactically self-containing and therefore the end-couplet value is undercut. If we examine the end of the eighth stanza we see that there is enjambment into the ninth stanza. In one long yellow string I wound, Three times her little throat around, And strangled her. (Browning, Porphyria's Lover", Lines 39-41) This does detract from the couplet though it emphasizes the tone, making the understated nature even more sociopathic. This is one example of how this simple tool in itself masterfully accentuates the overall tone of understatement and the impression of lackadaisical unaffected speech. The majority of the words in this poem are monosyllabic which adds to the mood. However, what is more important is that the words that are polysyllabic are quiet and unassuming. They do not break the tense tranquility of the piece. Burrows points out that, Much of the force of the narrative lies in its almost na?ve simplicity and in the corresponding quiet, matter-of-fact tone of voice, a tone which in effect is not shouting ?Horrible murder! Read all about it!' but murmuring, ?I am going to tell you a nice little bedtime story.' (Burrrows, page 53) Despite the fact that the metrical pattern is often strayed from, some lines contain 3 or 5 stresses, the poem is rhythmically appealing. According to Burrows, "[the poem] suggests the accents and modulations of speech and also remains quietly unemphatic." (page 56) A similar analysis of "My Last Duchess" is also needed before the two can be compared adequately. The frigid decorum of the Duke is established by the imperceptible, but unfailing, rhyming couplets. The inability for the reader to notice these during recital of the poem is due to the extreme prevalence of enjambment within the work. According to Burrows, "It is decidedly the ?open' couplet that he uses, and there are many ?run-on' lines since syntactical pauses rarely coincide with couple-endings or line endings." (page 116) The meter of the poem is iambic pentameter though the rhythm feels more irregular due to the deliberate disregard for the formal couplet pattern. This also creates the sense or beat of regular speech and helps to create the tone of the Duke's voice. The Duke does not seem as formal in this poem (as his created persona suggests him to be normally). This laxness is done in a coldly calculating way creating a visible fa?ade. Burrows realizes that, The quiet, casual conversation tone prevails throughout the except for one brief moment when the Duke reaches the understated climax of his last duchess's history and his phrases harder into a lapidary laconism. (Burrows, page 120) This grew; I gave commands; Then all smiles stopped together. (Browning, "My Last Duchess", lines 45-6) There is a literary implement that this poem has not contained within "Porphyria's Lover" to any knowledge. This is the use of historical allusion. Louis S. Friedland, through his research, has shown that the Duke is most likely based on Alfonso II, the fifth Duke of Ferrara. (DeVane, pages 108-9) He lived in Italy during the Renaissance, and the similarities are impressive. Alfonso II married a daughter, Lucrezia, of the Medici family. She was not well educated and was from what would have been considered by nobility an upstart family. She came with a sizeable dowry and they married in 1658. Three years later she was dead, and there was a strong suspicion of poisoning. The Duke then

Essay Topics For IELTS Writing Task 2

Essay Topics For IELTS Writing Task 2As you prepare for your IELTS Writing Task 2, it is important to have all of the information that you need to successfully write. If you are aware of how to formulate a good essay and practice it every day, your efforts will not go unrewarded.The first thing that you should do is set up a schedule that will allow you to focus on the main concepts and topics that you need to cover. For example, if you know that you need to write an essay about math concepts, you can set aside a specific time frame for the topic and keep to it throughout the entire writing process.Joseph Smith was one of the many early prophets of the Lord who taught that the knowledge of truth is more important than any other tool of knowledge, and that the more fully we know, the more we can apply it to our lives. It is the same with studying for an IELTS Writing Task 2. Before you start, read the entire Gospel Doctrine manual and learn the history of the Lord's people and the Sav ior's teaching and ministry.You should also study about Joseph Smith's life and the things that he accomplished, including the major events in his life that taught him about his work in the kingdom of God. During this time, Joseph Smith was stricken with a vision in which he saw a well that would be used for the benefit of others, such as many of the American Indians and the Egyptian mummies. He followed the vision, learned about money, and other topics that are common to what you will need to know.You should be able to relate those lessons learned from Joseph Smith to the topics that you will be writing about in your essay, so that when you are finished, you will not only understand these concepts, but you will have a better understanding of the subject. If you find that you do not have the information needed to apply what you have learned, you may want to consider taking a short course that will give you that education.When you read about Joseph Smith's life and the events in his life that helped him gain the knowledge that he did, think about how much of the information is similar to the topics that you will be presenting in your essay. This will help you think about the things that you need to teach in your essay in a way that is completely relevant to what you already know.When you review what you know about Joseph Smith, you can use the information to relate to the teachings that you will learn in your essay. This will help you develop better comprehension of the subject matter that you will be writing about. In fact, with a little research, you will find that Joseph Smith's life and teachings were completely relevant to what you will be writing about in your essay.

Wastewater Management Program for Abu Dhabi

Wastewater Management Program for Abu Dhabi Introduction Although a fast growing economic hub, Abu Dhabi remains a relatively dry land that needs maximum water preservation. In addition, the increasing population and number of local, regional and multinational organizations and businesses seeking to operate in the city require adequate supply of water.Advertising We will write a custom report sample on Wastewater Management Program for Abu Dhabi specifically for you for only $16.05 $11/page Learn More At the same time, wastewater management remains a challenge to the city, especially in terms of managing the city’s sewage. However, technology has the potential to recycle much of the wastewater with an aim of preserving the city’s precious water resources while at the same preserving the environment (Tseng Lin, 2004). The purpose of this paper is to define a wastewater treatment planning for Abu Dhabi’s future. The plan describes the best technology for wastewater treatment and th e process involved. Moreover, it will provide the best possible location as well as the type of operation necessary to enhance wastewater management. Description of an ideal wastewater management technology for Abu Dhabi The proposed wastewater treatment plant will be located at Allamahah, some 20 kilometers west of the Abu Dhabi. The purpose is to serve the city’s population both as a source of water and as a water treatment facility. The aim is to treat some 600,000M3/d of sewage per year and produce some 400,000m3/d of clean water per annum for use in the industries and partly for domestic use (Tseng Lin, 2004). The plan is to create a conventional treatment plant that will involve a technology to treat the water with efficiency and reliability. The technology will include a preliminary, a primary and a secondary treatment sections. They will include an activated sludge to which a secondary settlement will be developed. The proposed technology will be primarily a biologic al model in which there will be minimal use of fuel. The biological section will also be coupled with filtration and a serial disinfection process to ensure that the water is microorganisms-free (McCarty, Bae Kim, 2011). In this case, the biological procedure will follow the conventional anaerobic treatment of domestic wastewater (Tseng Lin, 2004). From a biological analysis, it is evident that anaerobic treatment of wastewater, especially the sewage water, has the potential to enhance energy production while as the same time producing high quality water for domestic and industrial use.Advertising Looking for report on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The program has identified a number of issues that need be addressed in order to avoid a case where the production of water will fail. For instance, the problems of low temperature and low organic concentration might be the barrier to the program , as cited in theory. However, the problem of low temperature is not likely to affect the plant in Abu Dhabi because the area is relatively hot, which makes the survival of microorganism is generally high. Secondly, the plant will involve a high-energy sufficient technique that will oversee the overall preservation of energy (McCarty, Bae Kim, 2011). Within the context of biological treatment, the technology will involve genetically engineered bacteria with a high capacity to remove nutrients, organic and inorganic substances as well as kill other microorganisms. It is also expected to include a number of bacteria species with different capacities to ensure that all these substances are removed from the water. It is also important to include additional caution because some bacteria may act on others, producing certain effects or rending the process ineffective. For this reason, each species of bacteria used will be positioned in separate chambers, where water will pass through to e nsure the full effect of the bacteria on the water. References McCarty, P. L., Bae, J., Kim, J. (2011).Domestic Wastewater Treatment as a Net Energy Producer Can This be Achieved? Environ. Sci. Technol, 45, 7100–7106 Tseng, S. K., Lin, M. R. (2004). Treatment of organic wastewater by anaerobic biological fluidized bed reactor. Water Sci. Technol, 29(12), 157–166.

The Dictionary Defeats Dogma

The Dictionary Defeats Dogma The Dictionary Defeats Dogma The Dictionary Defeats Dogma By Mark Nichol Responses to one of my recent posts brought up two interesting related issues: misunderstandings about idioms and their origins, and about linguistic terms. First, numerous readers wrote to Daily Writing Tips recently to inform me that I had misspelled a word in one of the items in â€Å"35 Fossil Words†: It’s â€Å"just desserts,† not â€Å"just deserts,† to refer to getting what you deserve, I was told. But as I noted in this post last year, deserts is commonly misspelled desserts in this idiomatic phrase; years ago (perhaps influenced by the name of a bakery called Just Desserts), I, too, had long assumed that the latter spelling was correct. The word, however, is related to deserve, though except for occasional use of the singular form in legal documents, it is unknown outside the idiom and the phrase â€Å"get (one’s) just deserts† and its truncated version, â€Å"get (one’s) deserts.† Many idioms are similarly misunderstood; another example, also listed in my recently posted roster of fossil words, is â€Å"beck and call.† In a post on my esteemed colleague Mignon Fogarty’s popular website Quick and Dirty Grammar Tips, numerous commenters insisted with variously amusing and alarming self-righteousness that despite definitive linguistic documentation of the idiom the correct phrasing is â€Å"beckon call† (what kind of call? a beckon call) or â€Å"beck or call† (because, honestly, why would somebody both beck and call?). (Thanks to Daily Writing Tips visitor Roberta for the link.) The post you’re reading right now is intended not to ridicule people who misunderstand idiom (after all, a couple of paragraphs up, I admitted doing so myself, and I am not prone to self-ridicule), but it is intended to drop a hint to those who might doggedly cling to dogma, stubbornly misapprehending a word or phrase’s source. Many elements of English are of uncertain etymological or syntactical origin, but most are well attested, and corroboration is a simple matter of looking something up online or in print. A bumper sticker word to the wise: Don’t believe everything you think. The related issue is the term â€Å"fossil words.† Some Daily Writing Tips readers took exception to that phrase and to my definition of such terms as those that â€Å"survive only in isolated usage,† arguing that they employ some or many of the listed words. (Does that mean, more than one person asked, that that makes the correspondent a fossil?) However, note that the definition of the titular phrase, according to the Oxford English Dictionary, is â€Å"A word or other linguistic form preserved only in isolated regions or in set phrases, idioms, or collocations.† By â€Å"isolated usage,† I meant not â€Å"frequency of use† but â€Å"scope of use†; these words are rarely, if ever, uttered other than as part of the idiomatic phrases they are associated with. When was the last time you used bated other than in the expression â€Å"bated breath,† or mettle when it was not preceded by something like â€Å"test your†? If you can tick off the occasions on your fingertips, you likely have a season pass to a Renaissance fair. And to that I say, â€Å"Huzzah!† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:Passed vs PastHang, Hung, HangedHonorary vs. Honourary

Keeping Animals in Zoos and Aquaria Essay Example | Topics and Well Written Essays - 2250 words

Keeping Animals in Zoos and Aquaria - Essay Example This essay stresses that the vast majority of zoos across the globe offer breeding programs for some animals that may be either endangered or lacking the capability to find mates. From a conservationist approach, this move helps to restore the diversity of the wild by saving the endangered species. From an animal rights point of view, keeping animals in captivity for breeding purposes helps the animal to pass its genes to its offspring. Medical and ecological reasons may force zoologists to put some animals under captivity, especially if the animals suffer from treatable conditions. Some animals have inherent characteristics that may prevent them from mating and breeding naturally. This paper makes a conclusion that animals should not be kept in zoos and aquaria for any other purposes other than those that protect the lives of such animals. Modern zoos and aquaria focus on profit ate the expense of the animals’ enjoyment of their surroundings. Animal rights activists and some conservationists oppose strongly, the idea of holding animals in captivity. However, some cases warrant the keeping of animals in aquaria and zoos, especially circumstances that stand to benefit the animal in terms of protection, health, and food. In this respect, animals should not be kept in any zoo or aquarium except when the lives of such animals are in danger. The deciding factor should be the right and benefit to the animal rather than the interest of zoo and aquaria managers.

Thurgood Marshall Research Paper Example | Topics and Well Written Essays - 1250 words

Thurgood Marshall - Research Paper Example Indeed, his interests in law forever changed the American history. Mershall is among the leading black figures in the 21st century. It was through Marshall that the American courts eradicated slavery and destroyed racist segregation systems. He promoted affirmative actions for people to live in harmony and equality. Indeed, Thurgood Mershall was an influential figure who laid a strong foundation in changing the American society. Thurgood Mershall was born in middle class family. In his childhood, Mershall’s parents enacted a strong emphasis on their son’s education. His interests in law started when he attended at Howard University to pursue law in 1933. For the first time, Mershall addressed discrimination and segregation in the Maryland University of Law. This was the place that Mershall experienced discrimination as an African-American student and lacked admission to the school. Later in his life, President Johnson Lyndon recognized Marshall Position to defend equali ty and thus, gave him the position to defend the civil right of all Americans. In 1967, the President nominated Marshall to be the associate judge in the Supreme Court. In this era, Marshall became the first African American to join the Supreme Court. ... His actions and decisions helped to fight racial segregation and discrimination against all blacks and African Americans. Most importantly, he did not only fight for equality and justice for his fellow Africans, but ensured that all people including the white received equal treatment. As a judge, he enacted important decisions regarding victims convicted of drug charges and the rights for the Native Americans (Glenn 10). Thurgood Mershall was an influential figure in the American history. He recognized the segregation in the public schools and worked hard to ensure that all children received equal rights and opportunities to pursue their education. In one of his speech in the Supreme Court, Mershall affirmed that the American government should fight for all children’s rights, regardless of their race. He believed that all children should obtain equal opportunities to attain their full potential and abilities as citizens. Mershall insisted that those children who never received their rights in the past deserved better treatment to achieve their dreams and visions in the future. He fought for a nation that would refuse to separate and promote unequal education. He emphasized that a nation could be better if the government could promote the education system for children to learn and live together. He argued that, the notion of children learning together would encourage children to live in harmony with another and understand people from different cultures. However, when children lack the opportunities to interact with people from diverse backgrounds, then they would grow up with the aspect that some races are more powerful than others. Mershall interests in ending discrimination and racism traced back in his childhood. As