A Study On Obedience At Yale University - 963 Words

Milgram (1963) conducted a study on obedience which investigated the extent people would obey to commands that involved harming individuals. There were 40 male participants from New Haven and the surrounding communities that partook in this study of learning and memory, at Yale University, by responding to a newspaper advert. The age range was between 20 and 50; and the participants’ occupation was diverse, ranging from unskilled to professional. Participants were paid $4.50 for entering the laboratory. For each experiment there was one teacher (participant); one learner (an accomplice called Mr. Wallace pretending to be a participant); and one experimenter (an actor called Mr. Williams who wore a grey lab coat). The participant and accomplice were asked to draw slips of paper from a hat, which was rigged, therefore, allowing the accomplice to always be the learner and the participant to be the teacher. The learner was taken into a room in Yale Interaction Laboratory, where he was strapped to an electric chair with electrodes attached to his arms. The teacher and experimenter were taken into another room where there was a shock generator with 30 labelled voltage levels ranging from 15 to 450 volts. 15 volts was verbally designated to be Slight Shock, and 450 volts was verbally designated to be a danger-severe shock (XXX). The teacher was instructed to teach the learner a series of word pairs which would be used to test the learners’ memory. The teacher would then read oneShow MoreRelatedThe Milgram Experiment Essay1299 Words   |  6 PagesExperiment Stanley Milgram (1963) Experiment: Focusing on the conflict between obedience to authority and personal conscience. Investigate: Whether Germans were particularly obedient to authority figures as this was a common explanation for the Nazi killings in World War II. Milgram selected participants for his experiment by advertising for male participants to take part in a study of learning at Yale University.   The procedure was that the participant was paired with another person and theyRead MoreDescribe And Evaluate Psychological Research Into Obedience1246 Words   |  5 PagesDescribe evaluate psychological research into obedience Obedience is a compliance with an order, request, or law or submission to another’s authority (Oxforddictionaries, n.d). Stanley Milgram was an American social psychologist, known for his experiment on obedience. This was taken place in the 1960’s while he was completing his professorship at Yale University (wikipedia.org, 2015). Milgram’s (1963) study of obedience was a laboratory study to investigate how far people will go in obeyingRead Moreâ€Å"In 1961, Stanley Milgram, A Psychologist At Yale University,872 Words   |  4 Pagesâ€Å"In 1961, Stanley Milgram, a psychologist at Yale University, conducted an experiment on the conflict between obedience to authority and personal conscience. He examined the justifications for acts of genocide given by those accused at the World War II Nuremberg War Criminal trials. Their defense often was based on obedience,† and that they were just following orders from their superiors. The procedure was that the participant was paired with another person and they drew straws to find out who wouldRead MoreThe Perils of Obedience, by Stanley Milgram1499 Words   |  6 Pagesdirect orders? That is the question that Stanley Milgram, a psychologist at Yale University tested in the 1960’s. Most people would answer â€Å"no,† to imposing pain on innocent human beings but Milgram wanted to go further with his study. Writing and Reading across the Curriculum holds a shortened edition of Stanley Milgram’s â€Å"The Perils of Obedience,† where he displays an eye-opening experiment that tests the true obedience of people under authority figures. He observes that most people go against theirRead MoreThe Effect Of Obedience During The Holocaust1599 Words   |  7 PagesThe Effects of Obedience Often, researchers wonder why obedience has such a strong effect. Some researchers say that obedience is a conscious thing; however, some researchers also say that obedience comes from the fear of authority figures. What exactly does obedience and authority mean? Obedience is â€Å"compliance with that which is required by authority; subjection to rightful restraint or control.† (Obedience, 2003) Authority is â€Å"a legal or rightful power; a right to command or to act; powerRead MoreA Critique Of Stanley Milgram s The Perils Of Obedience 1064 Words   |  5 Pagesof Stanley Milgram’s: â€Å"The Perils of Obedience† Stanley Milgram’s article, â€Å"The Perils of Obedience,† first appeared in the December 1973 issue of Harper’s Magazine. In the article, Milgram, a psychologist at Yale University, presented the thesis that â€Å"Obedience is a deeply ingrained behavior tendency , indeed a potent impulse overriding training in ethics, sympathy and moral conduct .† To prove his point, Milgram conducted a series of experiments at Yale and in various countries in which an adultRead MoreBehavioral Study Of Obedience By Stanley Milgram1053 Words   |  5 Pages â€Å"Behavioral Study of Obedience† by Stanley Milgram (1963) Stanley Milgram Yale University Group 1: Wasis Ali, Christopher Okpala, Michelle Walden, Estefany Majano General Psychology 1010 Ms. Thompson Spring Semester, March 17, 2014 Introduction In 1961, The Journal of Abnormal and Social Psychology published an article by Stanley Milgram, a researcher at Yale University, and his study testing obedience towards political influence vs towards morals and values taught from an early ageRead MoreStanley Milgram s Theory Of Social Psychology1098 Words   |  5 PagesHarvard University and he was taught from a clever instructor Gordon Allport. At Harvard University he majored in social psychology which was mixed with a lot of social psychology, sociology, anthropology, and clinical psychology (Blass, 2004). After attending Harvard Milgram became an assistant teacher at Yale University. Furthermore, while Milgram was at Yale he did many psychological experiments. However one study that Milgram did that he received a lot of credit for was the study of obedienceRead MoreThe Theory Of Psychology And Psychology Essay971 Words   |  4 PagesPsychology is the scientific studies of the human mind, functions and their behavior Psychology primarily focus on those demonstrating behavior in certain given context, seeking to understand And explain thoughts, emotions and behaviors. Research psychologist studies exciting opportunities in psychology; it looks at various branches in the field of psychological research, for example in clinical psychology which includes both scientific research, focusing on the search for general principles, andRead MoreMilgrams Research on Obedience811 Words   |  4 PagesMilgrams research on obedience: how and why it can help student nurses The report aims to: Describe the main aspects of Milgrams study on Obedience Explain why and how this research can be used to help prepare student nurses for working on hospital wards Contribute to the understanding of some of the challenges nurses may face in their working practices Background Stanley Milgram, a psychologist from Yale University, conducted a series of experiments on obedience to explain some of the

West Caribbean Airways Flight Analysis Essay - 1659 Words

In the early hours of the morning on Tuesday, August 16th 2005, West Caribbean Airways Flight 708 was a West Caribbean Airways charter flight which crashed in a mountainous region of northwest Venezuela. With eight crew members and 152 passengers the McDonnell Douglas MD-80 departed Tocumen International Airport (PTY) in Panama City, Panama and headed to Martinique Aimà © Cà ©saire International Airport (FDF) in Fort-de-France, Martinique, France. After initially climbing to FL310, and subsequently to FL330 to level off, the Captain of the aircraft noticed the engines sounded abnormal. Reacting to sounds of the engines, the Captain began to take corrective actions to correct the problem, by starting a rapid descent as a precaution. The time from the initial radio call from the first officer declaring engine problems to the subsequent crash took only 9:00 minutes. This research paper will delve into the chain of mistakes that were made in order for this terrible accident to hav e occured. Background In 1998 the charter service West Caribbean Airways was started in Medellà ­n, Columbia by company founder Hassan Tannir. The organization focused flights primarily in Central America, part of the mainland of Colombia, and San Andrà ©s in the Caribbean. It operates largely domestic services, and its main base of operations are out of Olaya Herrera Airport (EOH), Medellà ­n. West Caribbean Airways began flight in 1999 with four Let L-410’s that supported flights betweenShow MoreRelatedFinancial Statement Analysis Of Jet Blue Airways Corporation Essay1137 Words   |  5 PagesFinancial Statement Analysis – Jet Blue Airways Corporation (JBLU) Summary of the Company Jet Blue Airways Corporation, a passenger transportation company that provides â€Å"93 destinations in 28 states in the United States, the District of Columbia, the Commonwealth of Puerto Rico, the U.S. Virgin Islands, and 19 countries in the Caribbean and Latin America† (Yahoo Finance). Jet Blue Airways Corporation is based in Long Island City, New York. Financial Ratio Analysis After computing the current ratioRead MorePest Analysis: American Airlines1542 Words   |  7 Pagesï » ¿ Analysis of the Airline Industry Parameters of the Industry American Airlines is a subsidiary of AMR Corporation and one of the leading airlines in the U.S. It has two subsidiaries, that is American Eagle and American Connection. It is the second largest airline in the world based on revenues used in its operation, its size of fleet and miles covered in passenger transport. It has an extensive operation of both domestic and international flights in North America, Latin America, Europe, AsiaRead MoreEssay on Multinational Corporation: International Marketing Plan2319 Words   |  10 Pagesenvironment is also ever changing, and the marketer needs to compensate for changes in culture, politics, economics and technology. To assess the external factors that influence the organisation, the marketing department should execute a PESLTLE analysis, which is the acronym for: Ø Political Ø Economic Ø Social Ø Technical Ø Environmental Ø Legal Political Factors The political arena has a huge influence upon the regulation of businesses, and the spending power of consumers and otherRead MoreGhana Swot1392 Words   |  6 PagesGhana SWOT Analysis as a Potential Tourist Destination Todd Breen Applied Marketing Management MGT 541 September 06, 2012 I have read and understand the plagiarism policy as outlined in the syllabus and the sections in the Student Bulletin relating to the IWU Honesty/Cheating Policy. By affixing this statement to the title page of my paper, I certify that I have not cheated or plagiarized in the process of completing this assignment. If it is found that cheating and/or plagiarism did takeRead MoreThe Role Of Aviation Industry : A Developing Country Based On Agriculture And Oil Reserves3368 Words   |  14 PagesExecutive Summary The paper is on an analysis of role of aviation industry in Colombia and United Arab Emirates. Colombia is a developing country based on agriculture and oil reserves. In the past, they had many internal problems with guerillas, and cocaine smuggling. But, now Colombia is safer and has diversified there industries, and is mainly focusing on tourism and aviation. UAE on the other hand, is a fast developing nation with the second largest economy in the Middle East. They have majorRead MoreAirline Industry : Southwest Airlines1603 Words   |  7 Pagesbut their hold on consumers in an area rises tremendously. Also, it allows them to control the fare prices in regions where they are the majority. Southwest Airlines could lose consumers to some of these mega companies because they may offer more flight times on certain routes. Consumers may be willing to pay more if times work better for them. However, these mergers could be detrimental because consumers like to have options and the price s they offer may be too high. The strategies being offeredRead MoreVirgin Atlantic Strategy5661 Words   |  23 PagesLAW School of Management MSc Programmes Module Leader: Dr. Laura A. Costanzo Academic Year: 2010-2011 |Industry |European Airline Industry | |Company |Virgin Atlantic Airways | STRATEGY MODULE COURSEWORK |Student URN |MSc Programme |Surname First Name | |6098320 |Management Information SystemsRead MoreSkywest Case Study5493 Words   |  22 PagesBrandon Cisco 15 March 2013 GBA 490 Case Analysis SkyWest, Inc. Competitive Analysis Table of Contents 1. Executive Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...3 2. Competitive Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.5 3. Recommendations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 4. Appendix†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...9 5. Sources†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦22 Executive Summary This report examines the factors pertaining to SkyWest, Inc. (referred to in this document as SkyWest)Read MoreAirline and Virgin Atlantic Airways9278 Words   |  38 Pages1. Compare and contrast Virgin Atlantic Airway s strategic development with any other (non-virgin) airline. According to   (1980), firms are under great pressure to have modern plans to be competitive and should have adequate capability to achieve their target market share. Virgin Atlantic Airways is among the most successful business ventures of the Virgin empire owned by Richard Branson. Its strategic development is rooted on the need to surpass competitors while balancing financial resourcesRead MoreBritish Airways6908 Words   |  28 PagesBRITISH AIRWAYS Introduction: The world today has evolved in numerous ways thanks to the many inventions and discoveries, but few have changed the way people live and experience the world as deeply as the invention of the airplane. The industry has progressed to the point where now it would be impossible to think of life without air travelling (for developed countries). Thanks to this, long distances have been somehow ‘shortened hence altering peoples concept of distance. As well, making it

Nuclear-powered submarines Free Essays

The war which the world feared upon never happened, the Cold War. United States of America and the Soviets are preparing for this battle as who among these super powers will really dominate the world. As a means of preparation they are to dominate the seas, especially the under sea navigational fleet, the Submarines. We will write a custom essay sample on Nuclear-powered submarines or any similar topic only for you Order Now American leaders as a means of preparing for battle put their trust and confidence in their submarine force. Empowered by their own power plants these nuclear submarines are to dominate the seas with unbelievable sophistication and with weapons of incredible destructive power. The idea of submarine came from the Germans who were the ones who pioneered in the creation of the vessel during World War II (Weir, 1998). The US Navy has envisioned that submarines of the future would go deeper and move much faster. Thus as the years passed, the nuclear submarine was created. Under the US military force, the main mission of the first known SSBNs or â€Å"Ship Submersible Ballistic Nuclear† was for the prevention of war to happen. They are to be deployed to strategic sites for them to guard and thus to prevent war   (Weir, 1998). Because of their relentless power, as the nuclear is used to propel them, they have the capability to submerge and circumnavigate the world with fewer expenses. They can submerge for number of days to avoid detection and can easily guard strategic sites as their main mission. They are considered as the guardians of a possible nuclear war. According to David Munns in his book, the greatest advantage so that submarines, armed with ballistic missiles, can release its relentless power is that they have to be close to the shore. This idea was the main basis for the development of the undersea military force of both United States and the Soviet Union. Throughout the 45-year Cold War both countries developed submarines, especially nuclear powered, to gain intelligence or for espionage, due to its stealth power, and to attack and destroy any possible enemy surface ships. Its powerful ballistic missiles have the ability to attack ground or land based targets. Both countries develop such powerful undersea fleet and were considered as the most potent nuclear threat for both of them. (Munns, 2004) The main idea was that to counter this powerful surface warships and nuclear propelled missile cruisers and aircraft carries they have to develop more powerful underground fleet (Munns, 2004). With the development of the nuclear power, the first ship that was ever built by the Americans that went to sea is the USS Nautilus. It went to sea on January of 1955. It is propelled by pressurized-water nuclear reactor plant. This firs submarine built by the Americans sets the new standard for submarines (Huchtausen, 2002). The Russians on the other hand, built their first submarine which went to sea on a much later date. The K-3 or also known as Leninsky Komosol, it is a part of the November class of attack submarines only went to sea only on 1958. This submarine was the first Soviet sub who have reached the North pole, only in 1962, which the United States first sub USS Nautilus have already done four years earlier. The November class submrines however had serious problems one example was the accident happened in 1968 of its K-27 due to a radioactive gas lead which killed 9 people (Huchthausen, 2002). The next Class of submarines that was built by the Americans was the Skipjack Class Submarines. Built in 1959, this attack submarine was the first to combine nuclear power which has extraordinary speed. This is more hydronamic which has a new teardrop hull design. All other US submarines that was created was based on this design. The known accident that happened for this class of submarine was on May 21, 1968 when the USS Skipjack Scorpion was lost in the sea and was nowhere to be found even due to extensive military search. All the 99 people aboard the submarine also lost their lives (Compton-Hall, 1999). The Soviet built the Hotel-class submarines on 1960. This is the first Soviet Nuclear subs which carries with it ballistic missiles. The design of the November Class is much similar to that of the November class, but with much larger compartment to accommodate the ballistic missiles (Compton-Hall, 1999). On the same year the Skipjack Class was created, the US Military built the USS George Washington Class. Built and deployed on 1959, this submarine was the first Nuclear Ballistic missile submarine which was created. The main idea for this ballistic missile submarines was that it would attack land-based targets with its nuclear weapons. They are to be deployed near shore targets so that their long range missiles can easily hit their targets. The Soviets then build the Victor Class submarines in 1967. Their design was to attack enemy submarines and to protect surface ships of the Soviets. The new teardrop hull enabled the Victor Class to attain higher speed. The Soviets however abandoned the construction of the second Victor submarine design after learning through spy information that the NATO forces could easily track them (Compton-Hall, 1999). Due to this, the Soviets created the Victor III submarine. The Americans on 1961 built the Thresher Class attack submarines. This submarine is much stronger, much faster, and can dive much deeper. It is also designed to be quieter than the Skipjack Class, the materials used in this class have more streaming improvements. The name was however changed from Thresher Class to Permit Class when the submarine Thresher sank in New England in 1963 killing all 129 crew (Huchtausen, 2002). In 1967, the Soviets created the Yankee Class submarines. This is the first Submarine that has the same firepower as that of the US submarines. This is much quieter than the Hotel Class due to a new hull shape, a new propeller design, and exterior sound-deadening coatings which is much harder to track. Several modifications were also made on this class, with its big design it was enabled to carry miniature submarines. On 1976, the Americans built and deployed the Los Angeles class. This class had 62 vessels built and is considered as the world’s largest nuclear-propelled submarine. This class was designed to primarily protect carriers and other enemy submarine. The purpose of this submarine was the same as that of the Soviet’s Victor Class. This submarine however was much more powerful than the Victor class because of its capability to do other special missions such as deployment of Special Forces on the ground and attacking larger targets. The Los Angeles class was also improved for better ice operations on the North and South Pole (Compton-Hall, 1999). The next class built by the Soviet and one of the last Class is the Typhoon class submarine. During its time, in 1981, it was considered as the world’s largest attack submarine. This improved design which is much quieter compared to its size. This submarine is also more maneuverable even if it is huge. The design of this submarine is much more complicated due to the existence of two pressure hulls which is parallel with each other and a third hull which is on top of them. This design increases its width and had simplified internal arrangements. Being part of a cooperative arms reduction program of the former Soviet states, six of the Typhoon class was dismantled in 2003 (Compton-Hall, 1999). The Ohio-class submarine is the last among the long line of designs of the ballistic-missile submarine fleet of US.   It replaced the old 1960s version and was larger and more capable than its precedents.   These subs can carry more and longer-range weapons, operate more quietly, and dive deeper (Compton-Hall, 1999).   Russia, on the other hand, designed the contemporary of Ohio, the Oscar submarines.   These are Russia’s largest and most advanced and are still active submarines.   Designed to attack U.S. aircraft carrier battle groups, it carries three times as many antiship cruise missiles than its predecessors (Compton-Hall, 1999). Norman Polmar and K.J. Moore, were two naval officials under the US Armed Forces who were interviewed by Munns in his book. They said that â€Å"the United States and the Soviet Union put to sea a combined total of 936 submarines, of which 401 were nuclear propelled,† during the whole Cold war from 1945-1991 (Munns, 2004). The Soviet Union was the one who is aggressive in the development of submarines. This development still continues until after the 1970’s where research and effort to make the vessels more powerful were developed. From the mid-1940s until early 1990s, Cold War was a period of conflict and competition between two superpowers, the United States and the Soviet Union.   It was also a period of great technological advancements in the military with no less than the development of nuclear submarines.   Faster, quieter and deadlier weapons were developed. It was also this same period which placed the entire world on edge. And knowing the potentials of these weapons, the war that never happened also brought unparalleled relief to mankind. WORKS CITED: Compton-Hall, Richard. The Submarine Pioneers. Sutton Publishing, 1999. Huchthausen, Peter. K-19: The Widowmaker—The Secret Story of the Soviet Nuclear Submarine. National Geographic Books, 2002. Munns, David W. Sea Power. May 2004. Retrieved at http://findarticles.com/?noadc=1 Polmar, Norman and Moore,K.J. COLD WAR SUBMARINES: The Design and Construction of U.S. and Soviet Submarines.   Dulles, Va.: Brassey’s, March 2004. 336 pp. Weir, Gary E. Deep Ocean, Cold War. Washington: Brassey’s, 1998. Evolution of Subs: U.S. and Soviet Submarine Milestones of the Cold War. National Geographic. ; http://www.nationalgeographic.com/k19/evolution_main.html; ;http://www.navy.mil/navydata/cno/n87/usw/issue_7/deepocean.htm; How to cite Nuclear-powered submarines, Essay examples

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.