Tuesday, December 31, 2019
Environmental Waste And Its Effects On Carbon Emissions
To get around the issue of these powerful companies being upset from the negative financial impact from the move to zero carbon, a shift must be made in governmental policy. Perhaps the solution may not be punishing companies for producing too much pollution, but rewarding companies for producing much less. In this way, the market for carbon emissions will eventually disappear and naturally profit-seeking companies will aim to pursue activities, hunt for new strategies, and invest in infrastructure and equipment that result in lower carbon emissions. Beyond the simple reward proposition, however, greener policies often result in higher long term profitability for companies nonetheless. Environmental waste is often the best proxy for identifying and eliminating economic waste, meaning that many companies are currently increasing their profitability while simultaneously following a strategy in pursuance of zero carbon emissions. In fact, notoriously profit-focused companies like Tesco and WalMart have announced their intentions to pursue environmental action not out of moral motivation, but in clear quests for greater profitability. The reason for their actions is the simple recognition that environmental and economic interests are often closely aligned. Nearly 50 separate studies from the Economist Intelligence Unit, Goldman Sachs, AT Kearney, Deloitte, MIT Sloan, Harvard and others show that companies that commit to environmentally responsible goals, particularlyShow MoreRelatedEnvironmental Sustainability : Carbon Emissions1180 Words à |à 5 Pagesstarting to see the effects that carbon emissions, with the largest producer being China with 24.65% of the world emissions. Although Australia isn t as large as China we still produce 1.11% of the world s emissions. Now people are starting to see the effects of the Carbon Emissions and pollution is doing to the Earth. Carbon Pollution What exactly is Carbon Emissions? Carbon Emissions also known as Carbon Pollution, which is pollution through the production of Co2 (Carbon Dioxide). With the increaseRead MoreLong Term Effects Of Waste Management1281 Words à |à 6 PagesLong term effect of waste management To prevent damaging the Earthââ¬â¢s ecosystems and maintain a high quality of life for the planetââ¬â¢s inhabitants, we must manage our waste safely. However, the disposals are still having lasting effects on our environment. There is a need for employing new technology to improve the waste management and achieve compatibility in the cost of treatment processes and the maximum effect on controlling the pollution caused by waste. The combination process to treat leachateRead MoreThe Food Waste Produces Odor891 Words à |à 4 PagesFood waste produces odor The previous data focus on the food waste, environmental impact based on the odor impact, greenhouse gas emissions as methane and nitrogen, food waste effect on climate change, and food waste management. According to, Tsai et al., report the investigating the critical odors of the emission from food waste composting plants and their human olfactory effect in general concentration ranges presented by olfactometric results. The article determines that the critical odors wereRead MoreGlobal Warming And Its Effects On The Environment Essay1273 Words à |à 6 Pagesproblem. More and more people are becoming concerned with greenhouse gasesââ¬â¢ effects on the environment as well as humansââ¬â¢ effects on the environment through our carbon footprint. Many activities humans participate in help add to the greenhouse gases in the atmosphere and increase the size and the effect of the carbon footprint humanity is leaving behind. The carbon footprint is the amount of carbon the humans c reate as waste through many processes such as the burning of fossil fuels and more. RecyclingRead MoreThe Irreversible Rate Of Biodiversity Loss Facing Societies And Companies Is A Key Environmental Challenge Essay1383 Words à |à 6 PagesThe irreversible rate of biodiversity loss facing societies and companies is a key environmental challenge. Conservation of bio-diversity is crucial to ensure the continuous supply of ecosystem services such as seed dispersal, nutrients product, waste decomposition and water and nutrients production, which support life and human activities. Other sectors such as farming, forestry, fisheries and tourism may be affected by habitat loss and local ecosystems (Pickering and Hill, 2007). Biodiversity conservationRead MoreSimple Solutions to Global Warming1552 Words à |à 7 PagesInstitute Simple Solutions to Global Warming The most prominent concern that affects the environmental health of the world today is global warming. Although government agencies are making significant strides in providing solutions to global warming, the ultimate solution may lay in the hands of the individual citizens. Simple things, such as the way electricity is used in homes, the production of waste, and the choice of transportation can have a positive impact on global climate change. Merriam-WebsterRead MoreHow Solid Wastes Have Impact On Climate Change?1430 Words à |à 6 PagesHow solid wastes have impact on climate change? The Earthââ¬â¢s atmosphere contains so many types of gases, such as water vapour, carbon dioxide, methane, nitrous oxide, and ozone and these are collectively known as ââ¬Å"greenhouse gases.â⬠Some of these gases occur naturally while others are result of human activities. The global temperature is regulated by these green house gases and is known as green house effect. The various human activities like burning fossil fuels and dumping solid waste, however,Read MoreThe Effects Of Indoor Air Pollution On The Country Of Zambia924 Words à |à 4 Pagesare: Ozone, Particulate matter, Carbon Monoxide, Nitrogen Oxides, Sulfate Dioxides, Lead. The health effects are risks associated with outdoor air pollution varies depending on age and previous health/medical issues. The most common health risks and or effects of outdoor air pollution are but not limited to: respiratory effects (cause breathing problems, trigger asthma, reduce lung function and cause lung diseases), cardiovascul ar effects, stroke and reproductive effects (pre-mature or abnormal birthRead MoreNuclear Energy As The Main Option For The Future1621 Words à |à 7 Pagesglobalization is spreading around the world, demand for energy has increased in recent years. There are different types of energy sources to meet this demand, such as solar power, wind power and fossil fuels. However, they are contributing to environmental problems, particularly global warming and air pollution. Nuclear power is the most promising and most controversial issue, as some argue that brings enormous benefits, while others believe that it brings drawbacks for the country. Most peopleRead MoreGlobal Warming Essay1200 Words à |à 5 PagesNGS integrates greenhouse into other major policy initiatives, such as the Natural Heritage Trust, and launches new measures to increase greenhouse emission reduction activities across the Australian community. It provides the strategic framework for an effective greenhouse response and for meeting current and future international commitments. It will provide a fresh impetus for action by governments, stakeholder groups and the broader community and set directions for that action into the next century
Monday, December 23, 2019
Short Story - 851 Words
Mom hollered for me to come downstairs and they said their going to go out for a night for their anniversary and they were wondering if I was going to be okay alone I said yea, ââ¬Å"well were going to leave tomorrow morning when you leave for school so we will be home Tuesday around 4â⬠ââ¬Å"Okay, mom Ill be okay hope you guys have fun.â⬠Later at night the day of being home alone, before going to sleep Terence texted Miranda and Daniel asking how everything was going, and I didnt get a reply. Assuming that they were either asleep or doing whatever adults do for their anniversary so Terence goes to sleep not feeling worried. A week before they were planning Meanwhile, the night after Miranda and Daniel left home and after a day of having loadsâ⬠¦show more contentâ⬠¦She stopped and started listening again, and they started arguing because they said ââ¬Å"if you wouldââ¬â¢ve tied the ropes tighter she wouldââ¬â¢ve never gotten away, we wouldnââ¬â¢t be in this situationâ⬠ââ¬Å"She could be calling the cops right now and they could be on their way. We need to hurry up and get him and leave, we will find a different place.â⬠Dennis 5 I got to figure out a way to distract them long enough to get Daniel out of here, wait their leaving I can run up the stairs and throw something the opposite way to get them to go that way. *throws a rock and makes a huge noise* ââ¬Å"wait something just fell over there, maybe sheââ¬â¢s over thereâ⬠she then runs back down the stairs to get Daniel and she tries to hurry and get him untied and to wake him up, but he wonââ¬â¢t wake up she starts hearing the leaves break and the noise just keeps getting closer so she hurries and hides and she leaves Daniel there tied but a little loose they come back down and they start looking for something ââ¬Å"whereââ¬â¢s that flashlight you brought with usâ⬠ââ¬Å"might check the carâ⬠after they leave and the police investigate they kill themselves that way they donââ¬â¢t have to deal with theShow MoreRelatedshort story1018 Words à |à 5 Pagesï » ¿Short Stories:à à Characteristics â⬠¢Shortà - Can usually be read in one sitting. â⬠¢Concise:à à Information offered in the story is relevant to the tale being told.à à This is unlike a novel, where the story can diverge from the main plot â⬠¢Usually tries to leave behind aà single impressionà or effect.à à Usually, though not always built around one character, place, idea, or act. â⬠¢Because they are concise, writers depend on the reader bringingà personal experiencesà andà prior knowledgeà to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words à |à 5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words à |à 8 PagesShort story: Definition and History. Aà short storyà like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), ââ¬Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.â⬠In the Cambridge Advanced Learnerââ¬â¢s DictionaryRead MoreShort Stories648 Words à |à 3 Pageswhat the title to the short story is. The short story theme I am going conduct on is ââ¬Å"The Secret Life of Walter Mittyââ¬â¢ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words à |à 5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories ââ¬Å"Miss Brillâ⬠and ââ¬Å"Frau Brechenmacher attends a weddingâ⬠written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words à |à 6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words à |à 6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreGothic Short Story1447 W ords à |à 6 Pages The End. In the short story, ââ¬Å"Emma Barrett,â⬠the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of eventsRead MoreRacism in the Short Stories1837 Words à |à 7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words à |à 7 PagesThe short stories ââ¬Å"The Idolâ⬠by Adolfo Bioy Casares and ââ¬Å"Axolotlâ⬠by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intr uding our mind, causing the individual to not be able to ignore these thoughts. In ââ¬Å"Axolotlâ⬠, the narrator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. In Short Story - 851 Words Kudzu got some fresh cat food and water in his usual spot, and Sophia set up to feed Paloma on the opposite side of the kitchen. The kitchen table was set for four, and Sophia was the last to sit down, opposite Andy and between Barbara and Chip, who both reached out their hands to her. She put her hands in theirs, and Chip bowed his head and delivered the shortest prayer Sophia ever heard. ââ¬Å"For what we have received, we give thanks. For what is to come, we say, ââ¬ËYes!ââ¬â¢Ã¢â¬ ââ¬Å"Amen!â⬠Barbara and Andy were in unison, Sophia just a beat behind. Barbara and Chip squeezed her hands before letting go. It was an odd moment, in which Sophia simultaneously felt that she was in a new, strange place, and also that she had come back to a home and a familyâ⬠¦show more contentâ⬠¦Barbara let Sophia have first crack at the salad. Barbara said, ââ¬Å"Chip, Paloma hasnââ¬â¢t been spayed yet.â⬠Sophia shrugged. ââ¬Å"Mom and I never quite got around to that. Paloma was never really loose, and sheââ¬â¢s our only dog.â⬠Andy asked, ââ¬Å"Has she been trained?â⬠Sophia asked, ââ¬Å"Housetrained?â⬠Andy shook his head. ââ¬Å"No, herding. Looks like sheââ¬â¢s got some collie in her.â⬠ââ¬Å"We think she might have some collie or border collie, but we didnââ¬â¢t have anything to herd.â⬠Andy asked how old the dog was. Sophia guessed, then showed Andy photos from the day Cassie had brought her home from the shelter the previous autumn. Barbara said Paloma was about the right age and asked Andy if he wanted to try and train her. Andy grinned and asked, ââ¬Å"Maybe. Is she Muslim and organic?â⬠ââ¬Å"What?â⬠Sophia didnââ¬â¢t understand that at all. Barbara and Chip shook their heads. Barbara said, ââ¬Å"Itââ¬â¢s a very long story.â⬠Chip said, ââ¬Å"If sheââ¬â¢s got border collie in her, sheââ¬â¢d probably enjoy being a working dog, and be bored just being a pet--especially after you go to college. But we should make an appointment to get her spayed, anyway. Iââ¬â¢ll call the vet tomorrow.â⬠ââ¬Å"So, Chip,â⬠Barbara asked. ââ¬Å"Whatââ¬â¢s next?â⬠ââ¬Å"Well, we need to unload the car, still. Visiting hours are over at the rehab center, but I talked them into letting me see Cassie, briefly.Show MoreRelatedshort story1018 Words à |à 5 Pagesï » ¿Short Stories:à à Characteristics â⬠¢Shortà - Can usually be read in one sitting. â⬠¢Concise:à à Information offered in the story is relevant to the tale being told.à à This is unlike a novel, where the story can diverge from the main plot â⬠¢Usually tries to leave behind aà single impressionà or effect.à à Usually, though not always built around one character, place, idea, or act. â⬠¢Because they are concise, writers depend on the reader bringingà personal experiencesà andà prior knowledgeà to the story. Four MajorRead MoreThe Short Stories Ideas For Writing A Short Story Essay1097 Words à |à 5 Pageswriting a short story. Many a time, writers run out of these short story ideas upon exhausting their sources of short story ideas. If you are one of these writers, who have run out of short story ideas, and the deadline you have for coming up with a short story is running out, the short story writing prompts below will surely help you. Additionally, if you are being tormented by the blank Microsoft Word document staring at you because you are not able to come up with the best short story idea, youRead MoreShort Story1804 Words à |à 8 PagesShort story: Definition and History. Aà short storyà like any other term does not have only one definition, it has many definitions, but all of them are similar in a general idea. According to The World Book Encyclopedia (1994, Vol. 12, L-354), ââ¬Å"the short story is a short work of fiction that usually centers around a single incident. Because of its shorter length, the characters and situations are fewer and less complicated than those of a novel.â⬠In the Cambridge Advanced Learnerââ¬â¢s DictionaryRead MoreShort Stories648 Words à |à 3 Pageswhat the title to the short story is. The short story theme I am going conduct on is ââ¬Å"The Secret Life of Walter Mittyââ¬â¢ by James Thurber (1973). In this short story the literary elements being used is plot and symbols and the theme being full of distractions and disruption. The narrator is giving a third person point of view in sharing the thoughts of the characters. Walter Mitty the daydreamer is very humorous in the different plots of his dr ifting off. In the start of the story the plot, symbols,Read MoreShort Stories1125 Words à |à 5 PagesThe themes of short stories are often relevant to real life? To what extent do you agree with this view? In the short stories ââ¬Å"Miss Brillâ⬠and ââ¬Å"Frau Brechenmacher attends a weddingâ⬠written by Katherine Mansfield, the themes which are relevant to real life in Miss Brill are isolation and appearance versus reality. Likewise Frau Brechenmacher suffers through isolation throughout the story and also male dominance is one of the major themes that are highlighted in the story. These themes areRead MoreShort Story and People1473 Words à |à 6 Pagesï » ¿Title: Story Of An Hour Author: Kate Chopin I. On The Elements / Literary Concepts The short story Story Of An Hour is all about the series of emotions that the protagonist, Mrs. Mallard showed to the readers. With the kind of plot of this short story, it actually refers to the moments that Mrs. Mallard knew that all this time, her husband was alive. For the symbol, I like the title of this short story because it actually symbolizes the time where Mrs. Mallard died with joy. And with thatRead MoreShort Story Essay1294 Words à |à 6 PagesA short story concentrates on creating a single dynamic effect and is limited in character and situation. It is a language of maximum yet economical effect. Every word must do a job, sometimes several jobs. Short stories are filled with numerous language and sound devices. These language and sound devices create a stronger image of the scenario or the characters within the text, which contribute to the overall pre-designed effect.As it is shown in the metaphor lipstick bleeding gently in CinnamonRead MoreRacism in the Short Stor ies1837 Words à |à 7 PagesOften we read stories that tell stories of mixing the grouping may not always be what is legal or what people consider moral at the time. The things that you can learn from someone who is not like you is amazing if people took the time to consider this before judging someone the world as we know it would be a completely different place. The notion to overlook someone because they are not the same race, gender, creed, religion seems to be the way of the world for a long time. Racism is so prevalentRead MoreThe Idol Short Story1728 Words à |à 7 PagesThe short stories ââ¬Å"The Idolâ⬠by Adolfo Bioy Casares and ââ¬Å"Axolotlâ⬠by Julio Cortà ¡zar address the notion of obsession, and the resulting harm that can come from it. Like all addictions, obsession makes one feel overwhelmed, as a single thought comes to continuously intruding our mind, causing the individual to not be able to ignore these thoughts. In ââ¬Å"Axolotlâ⬠, the narr ator is drawn upon the axolotls at the Jardin des Plantes aquarium and his fascination towards the axolotls becomes an obsession. InRead MoreGothic Short Story1447 Words à |à 6 Pages The End. In the short story, ââ¬Å"Emma Barrett,â⬠the reader follows a search party group searching for a missing girl named Emma deep in a forest in Oregon. The story follows through first person narration by a group member named Holden. This story would be considered a gothic short story because of its use of setting, theme, symbolism, and literary devices used to portray the horror of a missing six-year-old girl. Plot is the literal chronological development of the story, the sequence of events
Sunday, December 15, 2019
Integrity Free Essays
Danielle Shingleton Exemplification essay 10/3/10 Integrity We are presented with choices every day. Many are easy to make and cause very little stress, but some choices can be extremely difficult and have significant consequences. The difference between making the right choice or the wrong one is often determined be a persons character, which is based upon the qualities of integrity, responsibility, and honesty. We will write a custom essay sample on Integrity or any similar topic only for you Order Now Gaining an understanding of these three character traits and how to build them is critical to creating a lifetime of positive outcomes. Honesty is the quality or fact of being honest. Finding a pen off the floor and giving it to a teacher is honesty. Not keeping the pen was respectful and honest, in order to reach self actualization and have integrity, you have to have needs met like food and water, love and care from friends and family, especially self confidence. Honesty means basing oneââ¬â¢s actions on an internally consistent outline of principles. Depth of principles and devotion of each level to the next are key determining factors. One said to have integrity to the extent that everything they do and believe is based on the same core set of values. While those values may change, it is their consistency with each other and with the personââ¬â¢s actions that determine their integrity. The concept of integrity is directly linked to responsibility. Responsibility is acknowledging that you are solely responsible for the choices in your life. Taking on a job while still in high school and maintain good grades if very possible. Accepting that you are responsible for what you choose to feel or think. Accepting that you cannot blame others for the choices you have made. And protecting and nurturing your health and emotional well being. When a person is trustworthy, he or she can be relied upon to be honest, reliable, and loyal which means they have integrity. But its equally important to be respectful, responsible, fair, caring, and demonstrate good citizenship. Good citizenship can be viewed in many ways. Hitler viewed his actions as reliable, honest, fair, and thought he was demonstrating good citizenship by eliminating a different race. The Nazis saw Hitler as a man with integrity. We saw Hitler as a cruel unfair man without integrity. Good character and integrity are easiest to demonstrate when facing public disapproval, but the true test comes when you can potentially get away with anything because then nothing is at stake but your own conscience. Trustworthy is very similar to truthfulness, uprightness, and honor. Truthfulness is when a person consistently tells the truth, and is honest. Honor is the equality of being honorable, and to show respect for others. These simple but powerful words are components of integrity. A person of integrity does exactly what he says and says exactly what he means. There is no conflict between his thoughts and actions. His actions are consistent with the values he professes. According to Dr. William Manninger, A building without integrity may receive structural damage, or even collapse, in a storm. Similarly, people without integrity are blown about by the winds of misfortune and destroyed by catastrophes, for they lack the firmness, solidity, and strength of character to weather any storm. This means that integrity is one of the six essential qualities that are the key to success. The other five are sincerity, humility, courtesy, wisdom, and charity. Integrity is about doing what is right rather than what is appropriate. Not everyone has integrity; the family life has a major impact on a personââ¬â¢s values and principles. When you have integrity you know it as much as everyone else around you does. Just because someone makes a few simple mistakes here and there doesnââ¬â¢t mean they have no integrity. Low integrity is when people get punished, they feel guilty, and lose respect from family and friends. You have a bad reputation, your actions result in problems, accidents, injuries, even death. You also get other people into trouble, by blaming everyone else but yourself. There are benefits to having high integrity, such as; being happy and making other people happy, you have peace of mind, and no guilt feelings. You feel good or satisfied at having done the right thing. As you gain respect from family and friends, you may become an inspiration to others. A person with integrity will have the courage to say no. Have the courage to face the truth. Do the right thing it is right. These are the magic keys to living your life with integrity. itââ¬â¢s not what we eat but what we digest that makes us strong; not what we gain but what we save that makes us rich; not what we read but what we remember that makes us learned; and not what profess but what we practice that gives us integrity. â⬠ââ¬Å"A person is not given integrity. It results from the relentless pursuit of honesty at all times. â⬠ââ¬Å"Living with integrity mean: Not settling for less than what you kn ow you deserve in your relationships. Asking for what you want and need from others. Speaking the truth, even though it might create conflict or tension. Behaving in ways that are harmony with your personal values. Making choices based on what you believe, and not what other believes. â⬠You cannot become ââ¬Å"Integridizedâ⬠in one day. In order to have integrity, you have to go through milestones in your life. No one can persuade you to become integridized. Itââ¬â¢s all personal beliefs and doing the right thing. The majority of integrity comes from the home life. Family and friends play a major role in a personââ¬â¢s life. Being though the right things and to be honest and have goals and be true will have more integrity in life than anyone else. Letââ¬â¢s say one day you find one hundred dollars in your school. Would you keep it, or would you hand it to the teacher? You donââ¬â¢t lie, and you are reliable. You can always be depended on you are trustworthy; people are able to put their trust in you. That is integrity, by not keeping the money and turning it in. That little person talking to you in the back of your head telling you turn it in is part of having integrity! According to Mark D. Rasche, in his Biblical Integrity days of praise article, ââ¬Å"let integrity and uprightness preserve me; for I wait on thee. â⬠ââ¬Å"Some have said that integrity can be measured by what a person does when no else is looking. While this may be an indicator of integrity, it is not the real litmus test. According to scripture, the true gauge of a manââ¬â¢s integrity is his heart. The worlds evaluates a personââ¬â¢s integrity from hat it seeââ¬â¢s in a manââ¬â¢s outward behavior. God judgeââ¬â¢s integrity from what he sees in a manââ¬â¢s heart, for ââ¬Å"every way of a man is right in his own eyes: but the Lord pondered the heartsâ⬠. In other words, man measure integrity from the outside, and God measure integrity from the inside. â⬠I truly believe integrity is not lost in America. Integrity is not found on the surface you have to dig deep within in to uncover it. You hear all the time people saying the, ââ¬Å"There are no men of integrity left. â⬠This is not true. Men and women of integrity are everywhere. Think about this, how many people pass your car, house, and your place of business each day and do not steal from it? We spend too much time focusing on people without integrity and we forget to celebrate and show gratitude to those who do what is right every day. What you focus you attention and actions on you will receive. If you search the world for examples of people failing you will find all the examples you are looking for. The same is true for those that seek examples of integrity. If you focus your attention on discovering people that do what is right you will find integrity everywhere you look. You might not have to look very far to find what you are searching for. Chances are you will only need to look inside yourself. Yourself improvement blog, article: the most important trait of successful people! States that ââ¬Å"a life lived with integrity-even if it lacks the trappings of fame and fortune is a shining star in whose light others may follow in the years to comeâ⬠says author of article Denis Waitley How to cite Integrity, Papers Integrity Free Essays When Corona goes out in public people stop and stare at his nose. Some even make mean comments about it. Corona demonstrates courage by facing them and standing up for himself not letting them get away for them being hateful. We will write a custom essay sample on Integrity or any similar topic only for you Order Now Corona is insecure about his nose but he does not let that Stop him from his everyday life actions with Roseanne. He builds courage by expressing how he feels towards her by his writing. Corona writes letters every day to Roseanne even though she thinks it is coming from a different man hat she loves. He has courage by giving his love away because she seems happy with the other man. He does not every admit his feelings because he fears the rejection of Roseanne. Overall, Corona exhibits courage by loving her so much that he does not want to see her hurt so, he hurts himself so she can be happy. The ability to have honesty is to do the right thing even if it may be hard. Honesty starts with a vision of what is right, not based on what somebody says is right but on what you feel in your heart is right. A year ago, en of my best friends wanted to participate in a talent show at school. She always had a thing for singing and she sang all the time. Where ever she went she had a song in her head. Unfortunately she did not have the best voice to carry out her songs. So one day sat her down before the show and I told her my opinion about the talent show. I cared for her and did not want her to get hurt or embarrassed so I told her that thought she should rethink the performance. I knew my best friend very well and I knew she would understand where was coming from, because she knew I would want her to o the same. Either way if she did it or not she knew would be there right in front of the stage encouraging her. I just wanted her to know how felt about her and her voice. She ended up taking my advice and decided not to participate. To this day, she brings up how thankful she was that had told her my opinion. Even though the truth may hurt, we tell the people we love our opinion so we can prevent them from being hurt. The ability to have morality is to stand in what you believe in even if you are the only one standing. Morality is beliefs about what right behavior is and what wrong behavior is. Rosa Parks, an African American woman is the definition of morality in my eyes. She was a Civil Rights activist. She refused to surrender her seat to a white passenger on a Montgomery, Alabama bus. This helped launch nationwide efforts to end segregation of the public. She was tired of being divided with the rest of the world. She thought life was so much more than who sat where or who is allowed her. Rosa showed that she believed in equality and wanted a change. She became that change by showing that is okay to stand up for what you believe in. She taught and encouraged others to take action on what they thought was right. It takes a special person to stand up for what they believe in and show their morals when you know half of the world is against you. In conclusion, courage, honesty, and morality play a huge part in defining integrity. It is the ability to stand up for yourself, do the right thing, and stand up for what you believe in even if you are standing alone. I believe that anyone can have integrity, it just about who has the courage to stand up to the world and have your own voice heard over everyone elseââ¬â¢s. How to cite Integrity, Papers
Friday, December 6, 2019
Risk Assessment and Effective Reporting â⬠Free Samples to Students
Question: Discuss about the Risk Assessment and Effective Reporting. Answer: Introduction In the year 1916, Commonwealth Serum Laboratories (CSL) was established. The main objective of the company is related to vaccination services but during the initial stages, it encountered severe issues that caused massive troubles. However, the hard work of the company allowed it to become effective in the manufacture of antivenom that gained widespread attention. Furthermore, other developments of CSL include the production of tetanus vaccines, polio vaccines, diabetics, etc. All these developments in the field of medicines allowed the company to prosper in the competitive world, thereby assisting it to become a multi-special organization in the development of various medicinal items. Moreover, the largest area of operations of the company is blood plasma derivatives because it is the only organization engaged in the same. In other words, Australia does not have any other company engaged in the same activity. Audit risks are those risks that occur because of incapability on the part of auditors to identify whether the financial statements are free from material misstatements or errors (Messier Emby, 2005). In such a scenario, the auditor will clearly provide an ineffective opinion on the companys financials. Such material misstatements arise because of faulty internal control mechanisms in the organization thereby playing a key role in enhancing the risk levels of a company. Besides, in relation to an auditor, material misstatements are caused due to detection risks wherein the capability of an auditor to identify major issues is inappropriate (Cappelleto, 2010). Such detection risk arises because of the auditors inefficiency and negligence to conduct the audit process. On a whole, the auditor must look at this issue because it may result in dangerous situations. The purpose of the study is to evaluate the audit risks of the company, its significant impact upon the companys affairs, and several processes that can play a key role in verifying the balances of accounts affected by such risks. The company pursues a risk and audit management committee within its framework that allows it to take into account every audit risk prevailing within the organization especially in segments like environment, safety, health, compliance, physical assets, etc. Further, many other committees communicate with this committee so that every key issue is communicated and addressed effectively (Vause, 2009). This clarifies the fact that the company is having proper strategies to ensure that every major issue is being taken into account. Moreover, effective internal control mechanisms are also needed within the company affairs to ensure that market disclosures, infringement of copyright or trademark, insider trading, etc are taken into due consideration (CSL, 2016). However, it must be noted that risks can only be mitigated by these procedures and elimination of the same is not possible. These risks are the inherent risks that exist in an organization even though proper internal control policie s are in place (Hoffelder, 2012). It has been noticed that people have become more vulnerable to diseases and problems with due passage of time. As a result, usage of medicines has grown substantially in the current scenario, thereby enhancing the pharmaceutical industries as a whole. These concerns play a key role in the development of research and development department as pharmaceutical industries are inclined towards expending huge resources on this segment in order to survive in the competitive market (CSL, 2016). On a whole, because of this over reliance on innovative technologies to sustain in the market, it is not feasible to determine whether money and time expended on research and development can prove to be successful for the companies. Effect of the audit risk on companys financials It can be observed from the business risks of the company that they pose a huge threat to its affairs. Besides, it is the moral responsibility of an auditor to utilize his professional capacity and expertise in evaluating the audit process so that risks can be identified and mitigated as a whole. Further, owing to immense amounts of resources expended on the research and development department, it becomes necessary to understand the implication and nature of resources spent and thereafter, classifies them based on their nature (ACCA, 2016). Besides, there may be some expenses that can be written off by the company in the upcoming years and therefore, understanding the nature of such expenses is of significant importance with the help of analytical procedures and substantive processes (Roach, 2010). In addition to this, termination of patents also poses a huge threat to the company because when such patents are expired, it is not assured whether these may be renewed or not. Further, the company expends huge resources for the same expired patent in order to assure that it is retained. Due to this concern, there is a risk of material misstatement in the companys financials (Fazal, 2013). Furthermore, intellectual property rights also play a key role in this regard because there are various companies wherein more than half of their incomes are derived from only five particular medicines. Besides, generic medicines also pose additional threats in this regard and therefore, any kind of research that is intended for the same must be carefully evaluated and conducted (Hoffelder, 2012). Another area of audit risk is to differentiate research from development because both these things are separate aspects. The reason behind this can be attributed to the fact that companies expend huge fu nds on the development and lesser resources on research activities. Hence, the auditor must effectively verify this classification of expense because these are covered under the audit risks, thereby spoiling the entire audit process (Gilbert et.al, 2005). In companies wherein more than twenty percent of entire income is expended on such RD affairs, they also consider alternative options. In simple words, if patents are terminated and there is pressure for enhancing innovation measures, there remains no scope for in-house research facilities. Moreover, many companies are keen to take into account options such as collaborations, acquisition, merger, etc so that the research expenses are minimized, thereby playing a key role in enhancing the positive outcomes (Fazal, 2013). Therefore, effective treatment of these admixed expenses betwixt one or more companies pose a threat, thereby becoming one of the major challenges. In addition to these, RD affairs are also sometimes outsourced, thereby creating a scenario wherein the accounts of third parties must also have to be taken care after. Further, there may be a related party transaction in relation to this segment that may be concealed under the disguise of outsourcing affairs and thus, mus t be highly taken into account so that it does not become a major issue (Heeler, 2009). Nevertheless, it may not be mandatory that RD affairs be only intended towards innovation measures. This is because such RD possesses varied roles in different companies. Moreover, in relation to pharmaceutical organizations, it must be noted that they have started providing distinct services in order to ensure that their feasibility of growth is more and risk of loss of patent is minimal. This is because the attraction of new customers is the need of the hour in such increased competition in the market and RD can prove to be of immense benefit in this regard. It is therefore required that any expenses that are made for such concerns must be adequately and efficiently classified especially after determining the nature of such expenses. Nevertheless, these can easily become the key areas of material misstatements in the financial statement of a company. In relation to CSL, it can be seen that the company intends to enhance its research base and for such purpose, it endeavors to compet e for collaborations so that it can enhance its revenues as a whole. Audit process to verify balances of account In relation to financial controls, proper verification measures must be installed so that reasons behind any variations in the pricing structure can be determined. This verification may play a key role for the company to sustain its affairs in a way that can fetch better outcomes. Account balances that must be scrutinized by the company are as under: In relation to contingent liabilities, the cost of RD that may fetch negative outcomes must be disclosed. Moreover, audit processes include a collection of ample evidence in order to ensure the prevalence of contingent liabilities. Hence, if such prevalence can be proved, it can result in better outcomes. The accounting measures for the recognition of revenue must be carefully evaluated so that it can be ascertained whether it aligns with the medicines for which the company owns different patents. Due to the maximum time consumed for the purposes of research, the streams of revenue may be deferred. Therefore, effective disclosure policies must be in place so that corrective actions can be implemented. The key intention behind the acquisition of the company must be carefully evaluated and the audit processes must also ensure that there is a fair measurement of the price of acquisition offered by the company. Some of the companys expenses incurred in the past year may prove to be futile and therefore, they may not fetch positive outcomes. Furthermore, if such expenses become liabilities, adequate provisioning must be duly implemented. Besides, the audit processes must ensure proper disclosure strategies and fair measurement of the accounts (Manoharan, 2011). Therefore, it can be witnessed that various account balances have been affected because of the RD expenses, thereby necessitating verification from all perspectives. Even though the company assures premium quality goods, it is feasible that few medicines respond differently on different persons. Therefore, it can be said that the result may be either negative or positive or both. In grave situations, it can also result in the death of a person, thereby generating possibilities of legal cases against the company (Livne, 2015). Besides, encountering such legal battles necessitate an immense amount of resources that may result in a huge financial loss. Therefore, such litigation poses a threat to the company as an audit risk because it may become impossible for the auditor to anticipate a number of resources spent in the past years. Effect of such risk on the companys financials In Australia, CSL is the only producer of blood items and based on the various records, many scandals have occurred in relation to contaminated blood that may result in the generation of infectious diseases. This is the reason why the company has prepared many cases as well. Besides, in 1996, the company accepted that it had admixed blood from international zones with that of the Australian blood so that rapid distribution can be undertaken. However, this backfired against the company as its share price declined (CSL, 2016). Nevertheless, the expenses incurred by the company are depicted in its income statement but additional costs must be disclosed as contingent liabilities. Moreover, in the case of losses, provisions must be duly framed (Christensen, 2011). The major risk of material misstatement present here is that the auditor may offer an ineffective judgement based on such balances of accounts. The expectation of the auditor of the outcome of such case may also be distinct from the reality, thereby resulting in a material misstatement. Therefore, in order to encounter such risk, it must be noted that an auditor must attain an expert advice from the management so that the list of outstanding litigation cases can be analyzed (ACCA, 2016). Besides, the solicitors and legal advisors may also authenticate the cases from the company. In addition to all this, the penalty amount involved is also a major issue because material misstatement may happen there as well. This is because the company may encounter a liability to expend a massive amount that may not be expected by it. Therefore, the auditor must safeguard such risks by taking into account similar cases so that the accurate amount in such cases can be known and thereafter, decisions can be taken (ACCA, 2016). Therefore, the financial statements of the company may suddenly appear to depict bigger liabilities in the form of various litigation cases, and the auditor may effectively meet this by the implementation of proper audit processes. Audit procedure to verify account balances CSL was accused for providing infected blood of Hepatitis C blood. This indicates that the company suffered from the lack of internal control mechanism and the testing procedure was ineffective in nature. The audit procedure should provide that the testing must be of high quality with proper check and must vouch for surprise checks and audits. Normal and Abnormal Loss The accounts indicates the balances for the blood quantity or other medicines that were contaminated or have become sub-standard for utility. The auditor needs to ascertain the account to evaluate the level normal, as well as abnormal losses and the variations in the levels needs to be ascertained as it provides a notion of the unfair practices adopted by the company to have a hold for holding the market share (KMPG, 2010). Penalties The payment of penalties in the past, the reason for such penalties and the re-occurrence possibility of such cases in the present year or such event happening after the date of balance sheet should come into the procedure of the audit. Such verification will led to sufficient check that needs to be undertaken by the auditor (KMPG, 2010). Grievances and claims settled the grievances of the customers must be audited to ascertain the status of the complaints that is unresolved and by doing this, the auditor must provide an opinion about the liabilities that is potential (KMPG, 2010). The amount that is paid towards the claim must be settled and must be audited to frame an opinion about the future amount that is needed to be paid by the company in such similar situations. The amount paid to various parties under the Legal Expense head needs to be audited in an in-depth manner because every such amount leads to a vital case. This will provide a better explanation about the various expenses that pertains to the organization. Hence, there are some accounts that are needed by to be verified by the auditor. In contrast to this, the auditor must ascertain the possibility of complaints for the similar issues by various parties. Apart from auditing the case, the auditor should ensure whether the testing is proper and internal control is enhanced so as to lessen such issues that are repetitive in nature (Gay Simnet, 2015). Conclusion With the due passage of time, there has been a tremendous advancement in technology, pharmaceutical companies are exposed to litigations and other related risks that pertains to health. The elimination of audit risk is a complete effort by the management and the auditor and needs the coordinated effort of both. The audit and risk committee must perform in tune to the matter raised by the internal and external auditor that adheres to the internal control and the action needed to be taken for the major issues. When it comes to pharmaceuticals, strong internal control mechanism leads to reliability and establishment of a proper risk mitigation policy of CSL has ensured it as a trusted brand. References ACCA 2016, Assessing the risk of material misstatement, viewed 30 August 2017 https://www.accaglobal.com/uk/en/discover/cpd-articles/audit-assurance/material-misstatement.html Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Christensen, J. 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 CSL 2016, Commonwealth Serum Laboratories, viewed 30 August 2017, https://trove.nla.gov.au/people/1476740?c=people Fazal, H 2013, What is Intimidation threat in auditing?, viewed 30 August 2017 https://pakaccountants.com/what-is-intimidation-threat-in-auditing/. Gay, G Simnet, R 2015, Auditing and Assurance Services, McGraw Hill Gilbert, W, Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. KMPG 2010, An overview of Risk and disclosure, viewed 30 August 2017 https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/Documents/KPMG-pharmaceuticals-disclosures-summary.pdf Livne, G 2015, Threats to Auditor Independence and Possible Remedies, viewed 30 August 2017 https://www.financepractitioner.com/auditing-best-practice/threats-to-auditor-independence-and-possible-remedies?full. Manoharan, T.N. 2011, Financial Statement Fraud and Corporate Governance, The George Washington University. Messier, W Emby, C 2005, Auditing Assurance Services: A systematic approach, McGraw-Hill. Roach, L 2010, Auditor Liability: Liability Limitation Agreements, Pearson. Vause, B 2009, Guide to Analysing Companies, Bloomberg Press
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