Depreciation And Provision For Depreciation Accounting Essay

Depreciation And Provision For Depreciation Accounting Essay Depreciation is the cost allocated as expense which has the effects of reducing the value of a fixed asset during the period it is used by a business. It is a non-cash expense and need to be charged to the Profit Loss account yearly which lowers the companys profit which increasing free cash flow. Fixed assets are long life. They are bought to assist in the operation of business but not with the main purpose of resale. They are in fact revenue-generating assets as they help to gain profit depending on their useful lives. Depreciable items include machinery, vehicles, buildings and fixtures There are reasons why assets may depreciate: Obsolescence: Assets are replaced because new and more efficient technology has been developed. Depletion or Exhaustion: The values of assets such as mines, quarries and oil wells diminish due to the extraction of raw materials from them. Passage of Time: Assets which have limited period of life in terms of years. The term amortization instead of depreciation is often used to refer this. Physical Deterioration: Assets become worn out after used. It becomes less cost- effective to perform and spend more to maintain and repair. The two most common methods used to calculate depreciation expense are: Straight line or Fixed Installment Method Reducing Balance or Diminishing Balance Method Straight Line Method An equal amount of depreciation over the estimated useful life of an asset is allocated for each year. Example : Original Cost : $30000 Estimated Residual Value : $6000 Estimated Useful Life : 6 Years Annual Depreciation = Original Cost Residual Value Estimated Useful Life = $ 30000 $6000 6 years = $4000 Reducing Balance Method Depreciation is calculated as a fixed percentage based on the book value of an asset at the beginning of the accounting year but not the cost of the asset. Example : Original Cost : $20000 Estimated Useful Life : 4 Years Rate of Depreciation : 20% per annum on the reducing balance Depreciation = Rate of Depreciation x Book Value at the Beginning of the Accounting Year Calculation $ Cost 20000 Year 1 (20% X 20000) (4000) 16000 Year 2 (20% X 15000) (3200) 12800 Year 3 (20% X 12800) (2560) 10240 Year 4 (20% X 10240) (2048) Net book value at end of Year 4 8192 Provision for Depreciation Provision for depreciation records accumulated depreciation. It is an asset contra account, hence a credit balance as shown as a deduction from the related fixed asset in the Balance Sheet. The balance of the provision for depreciation increases with time and the book value of the fixed asset decreases with time. Provision for  depreciation  account is the liability of business. By making provision for depreciation account, companys balance sheet will reflect the current value of fixed assets. When asset is sold, it accumulated provision for depreciation will be transfer from the credit side of provision for depreciation account. Then, we will compare it with the sale value of asset. If sale value of asset is more than the current book value of asset after adjusting from provision for depreciation, it will be profit on sale of asset. Why do business, companies, etc. include depreciation expenses and its provision in their financial statements? Reasons: To match the earning revenue The very first reason is to match the earning revenue. Depreciation is directly related to the matching concept. Matching concept is a concept that matches the expenses with related revenues. Under the matching concept, in a particular accounting period that the expenses are the cost of the assets used to earn the revenue, if there are no expenses there will be no revenues. Revenues cant generate without expenses. Therefore, when the expenses are matched with the revenues generated in the same period, the results will be the net profit or loss for that period. Example, consider ABC Woodworks Company, a woodworking business that purchases its own custom  woodworking machinery.   When ABC Woodworks Company purchases a new custom piece of machinery, this new machine is durable enough to last for several years.   In accounting terms, this means that the equipment is in use over several reporting  periods, not just the one in which the machine was purchased. Technological obsolescence Besides that, the purpose of depreciate the assets is to because of the technological obsolescence. Technological obsolescence generally occurs when a new product has been created to replace the old version. When a machine has ends its useful life, the business will need to buy another new machine to continue in order to produce goods. For an example, if the technology has been obsolete, the value of the revenue in the market will be very low. In that moment, the business will write off ( i.e. fully depreciated) the technology and the needs to buy a new and advance technology arise. Wear and Tear Next, the third reason of depreciation is wear and tear. What is wear and tear? It means that the asset has physically degenerated due to wear and tear in used. The more we used the assets the greater the wear and tear would be. There are many reasons of physical deteriorate of an asset example: erosion, accident, friction etc. The wear and tear is general but it is also cause of depreciation. Bad Debts Bad debts are the debts that are uncollectable from the debtors / customers. This usually happens when the firm sells an item on credit to the customers. A debt that is considered that wont be able to collect back by accountant only known as bad debt. For example, the customer has declared bankrupt, and this is where the accountant write the debt as bad debt. The accounting entry for bad debt is: Debit Bad Debt Expense Credit Account Receivable The credit entry reduces the account receivable balance while the debit entry increases the bad debts account which is expenses. Example: Tom Ltd sells goods to Jerry Ltd for $ 1000 on credit. Tom Ltd then found out that Jerry Ltd has been owed few companies, therefore there is a very low possibility that they will pay for the goods. Tom Ltd should write off the receivable from Jerry Ltd for this situation. The double entry will be recorded as: $ $ Debit Bad Debts Expense 1000 Credit Jerry Ltd (Account Receivable) 1000 The accounting solution is to make an allowance for bad debts, making the bad debts against sales when the bad debts accrued. Bad debts are needed to make appropriate adjustments to accounting data. Allowance for Doubtful Debts Doubtful debt is an expense to the business. It is a debt which is unlikely to be able to collect before turn to be bad debt. At the end of accounting period the budget of the business must be made on those amounts of the debtors. If we do not provide this account of doubtful debts, we may not be able to present a good productivity and profits of the business. In most circumstances it is estimated by applying a percentage to its debtors balance, which is likely go bad, during any one accounting period. The percentage is derived from the past experience of trend. In the first accounting period, the doubtful debt estimated will be recorded in full. In the subsequent accounting period, the variance of current and past period will be recorded. To record the increase in the doubtful debt estimation: Debit Profit and Loss (Expenses) Credit Allowance for doubtful debt To record the decrease in the doubtful debt estimation: Debit Allowance for doubtful debt Credit Profit and Loss (Revenue) Example: A business started on 1 January 2010. Its accounting period ended 31 December 2010. The total amount of debtors at the end of the accounting period was $30,000. It was estimated that 2% of the debtors would eventually go bad due to certain reasons but there was no evidence whether they were bankrupt or dead. Allowance for doubtful debt = % x Total debtors (after deducting bad debt) Solution: Allowance for Doubtful debt = 2% x $30,000 = $600 Debit Profit and Loss (Expenses) $600 Credit Allowance for doubtful debt $600 Reasons for Computing Allowance for Doubtful Debts Have a more accurate end of year account Not all debts will be decent at the end of the year account. This may be due to many different causes which consist of your debtor going bankrupt, dying or refuses to pay. These causes could mean that your business does not get all the money that was anticipated. This is why computing allowance for doubtful debts are so important. When you make an estimation based off a certain percentage you are giving your account a much more accurate lookout to go off. This means at the end of the year you will not be in huge astonishment if one of your debtors has been incapable to pay you. This means all your purchases will be more advantageous to the business overall. Will be capable to budget correctly Being capable to budget correctly is an advantage to any business. It will allow you to control and estimate cash flow well and also make more well-versed purchase decisions. When you make allowances for doubtful debts you are having fewer of a turnover at the end of the year. Yet the benefit is that you will not overspend on any stock, advertising or worker costs. Keeping your costs down is helpful to any businesses attainment. This is due to the fact overspending can put your business in a bad spot and avoid you from doing what is correct for your business. This is done to avoid over-stating the assets of the business as  trade debtors  are reported net of doubtful debt. These points are the main twos that you have to deliberate when making allowances. They are not the only two, but the two that can affect how you think about allowances for doubtful debts. Even if doing credit and debit accounting is not your thing it is also completely possible to outsource the entire process. This may charge you a bit of money but at the same time it will do your business a world of good and it is cheap compared to the possible risks. By keeping tracks of the amount of allowance for doubtful debt accounts, it will also mean that the bad debt expense will be stated closer to the time of sales rather than waiting for the account to be determined as uncollectable. Also, when the debtors of the company are paying well, the expense of allowance for doubtful debt may decrease. When this happens, it will be considered as revenue of the company. Thus, allowance for doubtful debt may not always be an expense to the company.

An analysis of the relationship between the hospitality culture and employees in China :: Business, Organization

According to Adelman et al. (1994); Bitner(1990); King (1985); King and Garey (1997),former research on service management have not considered the influence of culture on provide the service from staff. Tsang (2011) state that hospitality culture were focused on researches in recent years in China. Hospitality culture is not only very important for the hospitality industry, but also very significant for employees. In addition, hospitality culture is involved four factors: materials culture, behaviors culture, spiritual culture and rules culture. The key point of hospitality culture is spiritual culture, because this can determine the value of other cultures in the hospitality organization. Why hospitality culture so significant? There is some evidences to prove that hospitality culture is significant to the hotel organization. The First aspect, hospitality culture can improve the hotel services level and increase the turnover level. Mattila (1999) and Stauss and Mang (1999) argued that the customer estimate the service would depend on hospitality culture.The hotel has strict discipline to manage the staff, and staff must comply with the institutions during their working time. According to Martin and Lundberg(1991), Bennigan's is a America restaurant chain, it created research to find out why consumers did not come to their restaurants. The consequence is that only 15 per cent of consumers did not satisfied with the food, but 67 per cent of the consumers are dissatisfied with the staff's attitude. For instance, customers receive satisfying services, so they will remember these services and want to receive those services again next time. Although this is not enough to evaluate the results of a hotel service, it can make a good impression in customers’ minds. Secondly, it is not easy to fail the hotel have good culture in the strong competition of the hospitality industry. Nowadays, more and more businesses are focusing on hotels, so the hotel industry is face with fierce competition. When hotels have the same level of facilities,and hotel culture is the key point to estimate the hotel services. In addition, hotel culture can improve the position in the same industry. Hospitality culture and employees influence on each other. On the one hand, hospitality culture has some advantages and disadvantages to affect employees. At first, it can promote the skills of employees, because the hospitality lay out to train the employees’ skills. Shames and Glover (1988) claimed that human interaction and communication are involved in service experience as same as a social experience.

Toward the Modern Consciousness

Application of Darning's principle of organic evolution= social Darwinism most popular exponent of social Darwinism, Herbert Spencer, argued that societies were organisms that evolved through time from a struggle with their environment Darning's ideas applied to human society in an even more radical way by rabid nationalists and racists extreme nationalists argued that nations were in a â€Å"struggle for existence† German general Frederica von Bernhard argued: War is a biological necessity of the first importance, â€Å"War is the father of all things† Nationalist Association of Italy declared â€Å"we must teach Italy the value of international struggle. But international struggle is war? Well, then, let there be war! And nationalism will arouse the will for a strengthened More dangerous than in Germany Folk ( nation, people, or race) German foolish ideology, Houston Stewart Charmingly, became a German citizen.His book The Foundations of the Nineteenth Century, were the only pure successors of the â€Å"Aryans† who were portrayed as the true and original creators of Western culture Aryan race, under German leadership, must be prepared to fight for Western Civilization and save it from the destructive assaults of such lower races such as Jews, Negroes, and Orientals Jews singled out by German foolish nationalists as the racial enemy The Attack on Christianity and the Response of the Churches Industrialization and arbitration had an especially adverse effect on religious institutions Mass migration= change from the close- knit, traditional ties of the village in which the church had been a key force to new urban patterns of social life from which the churches were often excluded. Lattice movements also hostile to the established Christian churches predominantly Catholic countries imposed control over church courts, religious orders, and appointments of the clergy failure of evolutions, governments were eager to use the churches' aid in ree stablishing order close union of state authorities with established churches produced a backlash in the form of anticlericalism, especially in the liberal nation-states French republican government substituted civic training for religious instruction Toto undermine the Catholic church's control of education Catholic teaching orders were outlawed, church and state were completely separated Science became one of the chief threats to all the Christian churches Europeans seem to contradict the doctrine of divine reaction, seeking to suppress Darning's books & to forbid the teaching of the evolutionary hypothesis, the churches often caused even more educated people to reject established religions biblical scholars to apply critical principles to the Bible, leading to the so- called higher criticism Ernst Reran, French Catholic, Life of Jesus- questioned the historical accuracy of the Bible, Jesus not as the son of God but as a human being whose value lay in the example he provided by his life Christian churches rejection of modern ideas and forces Protestant fundamentalist sects maintain a literal interpretation of the Bible Pope Pips ‘X, also took a rigid stand against modern ideas, issued a papal encyclical called the Syllabus of Errors in which he stated that is â€Å"an error to believe that the Roman Pontiff can and ought to reconcile himself to and agree with progress, liberalism, and modern civilization† He condemned nationalism, socialism, religious toleration, and freedom of speech and press Religious movement called Modernism included an attempt by the churches the reinterpret Christianity in the light of new developments.Bible as a book of useful moral ideas, encouraged Christians to come involved in social reforms, churches must provide a greater sense of community Catholic church condemned Modernism & had driven it underground compromise Leo XIII, permitted the teaching of evolution as a hypothesis in Catholic schools encyclical De Rerun N ouveau, upheld the individual's right to private property but at the same time criticized â€Å"naked† capitalism for the poverty and degradation in which anti-religious foundations Salvation Army by William Booth, the army's first â€Å"general† Salvation Army established food centers, shelters, and â€Å"rescue homes† for women The Culture of Modernity revolution in physics and psychology was paralleled by a revolution in literature and the arts Naturalism and Symbolism in Literature literature was dominated by Naturalism material world as real and felt that literature should be realistic social problems, writers could contribute to an objective understanding of the world Naturalism was a continuation of Realism, it lacked the underlying note of liberal optimism about people and society Naturalists were pessimistic about Rupee's future and characters caught in the grip of forces beyond their control Emilee Kola provide a good example of NaturalismKola showed h ow alcoholism and different environments affected people's lives Darning's Origin of Species and had been impressed by its emphasis on the struggle for survival and the importance of environment and heredity His Oregon- McCarty, a 20- Volume series on the â€Å"natural and social history of a family† golden age for Russian literature Leo Tolstoy and Food Dostoevsky Tolstoy greatest work was War and Peace, lengthy novel played out against the historical background of Napoleon's invasion of Russia, realistic in its vivid description of military life and character portrayal, each person analyzed psychologically, face of fife's enduring values of human love and trust Dostoevsky combined narrative skill and acute psychological and moral observation, major problem of his age was a loss of spiritual belief, attempting to gain salvation through the construction of a materialistic paradise built only by human reason and will. Feared that the failure to incorporate spirit would result in total tyranny. Through suffering and faith could the human soul be purified, Crime and Punishment and The Brothers Karamazov. Symbolists reacted against Realism interested in writing poetry, believed that an objective knowledge of the world was impossible the external world was not real but only a collection of symbols that reflected the true reality of the individual human mind Art should function for its own sake, instead of serving, criticizing, or seeking to understand society W. B.Yeats and Rainier Maria Rile, poetry ceased to be part of popular culture because only through a knowledge of the poet's personal language could one hope to understand what the poem was saying Modernism in the Arts artists seeking new form of expression Impressionism, movement that originated in France when a group of artists rejected he studios and museums and went out into the countryside to paint nature directly Camille Pissarro, one of the founders, put into painting their impressions of the ch anging effects of light on objects in nature Claude Monet, enchanted with water , capture the interplay of light, water, and atmosphere, ESPECIALLY evident in Impression, Sunrise. Did not Just paint scenes from nature: streets, cabarets, rivers, and busy boulevards- wherever people congregated for work and leisure Berth Morison, practice of women beings only amateur artists and became a professional omen had special vision, â€Å"more delicate than that of of men†.Young Girl by the Window demonstrates flowing brush strokes. â€Å"l know I'm worth as much as they. † Post- Impressionism arose in France retained the Impressionist emphasis on light and color but revolutionized it even further by paying more attention to structure and form sought to use both color and line to express inner feelings and produce a personal statement of reality rather than an imitation of objects real beginnings of modern art sense of realism Paul C ©Zane, most important impressionist, Woman with Coffee Pot, sought to express visually the underlying geometric structure and form of everything he painted. â€Å"You must see in nature the cylinder, the sphere, and the cone. Tortured and tragic figure, Vincent Van Gogh, art was a spiritual experience interested in color and believed it could act as its own form of language artists should paint what they feel, evident in Starry Night task of art was to represent â€Å"reality† had lost much of its meaning psychology and the new physics made it evident that many people were not sure what constituted reality development of photography gave artists another season to reject visual realism photography became a popular and widespread after George Eastman produced the first Kodak camera for the mass market Unlike the camera, which could only mirror reality, artists could create reality As in literature, individual consciousness became the source of meaning the search for individual expression produced a wide variety of sch ools of painting Pablo Picasso, from Spain but settled in Paris, extremely flexible and painted in a remarkable variety of styles He developed Cubism that used geometric designs as visual stimuli to re- create laity in the viewer's mind Picasso work Less Demolishes d' Avignon= first Cubist painting Russian who worked in Germany, Wassail Sandbanks, one of the founders of abstract painting as is evident in Painting with White Border, sought to avoid representation altogether.Believed art should speak directly to the soul, avoid any visual reality and concentrate on color Modernism in music Romantics' attraction to exotic and primitive cultures had sparked attraction to exotic and primitive cultures folk music became increasingly important as musicians express their national identities Scandinavian composer, Advanced Grief, dedicated porter of Norwegian nationalism, expressed nationalism in lyric melodies found in folk music of his homeland, Peer Gent Suite= incidental music to a play by Henries Ibsen Impressionist music stressed elusive moods and haunting sensations and is distinct in its delicate beauty and elegance of sound linked to the Impressionist movement was Claude Debussy, Prelude to the Afternoon of a Faun= inspired by a poem â€Å"Afternoon of a Faun† composed by his friend/poet SST ©phone Mallard ©, recreated in sound the overall feeling of the poem Other composers adopted stylistic idioms, primitive forms in an attempt to express less refined and therefore more genuine feelings musical primitivism was Igor Stravinsky, 20th century's most important composer international fame as a ballet composer with the Ballet Reuse, under the direction of Sergei Dishevel, revolutionized the world of music with a series of ballets The Fired, Puppeteers, The Rite of Spring= all based on Russian folk tales The Rite of Spring proved to be a revolutionary piece in the development of Paris audience and caused a riot at the theater new understanding of irratio nal forces

Looking At The Relationships Between Clients Social Work Essay Example

Looking At The Relationships Between Clients Social Work Essay Example Looking At The Relationships Between Clients Social Work Essay Looking At The Relationships Between Clients Social Work Essay The client came to confer with the declining father-son relationship and her boies behavioural jobs. She perceived it as a consequence of witnessing bridal force that she had been enduring for several months. She said her hubby had a bad pique, demoing no attention or regard to her and he frequently beat her in forepart of the kids after rummy. She remained tolerate and silent until the battery shifted to life endangering danger late. Harmonizing to what Mrs. Chan has said and worker s observation, there are three chief jobs in the household as listed below. Mrs. Chan has been enduring from her hubby s choleric pique and violent Acts of the Apostless over a long clip. The domestic force caused dangerous injuries to the client both physically and mentally. Empirical grounds shows that after physical maltreatment, the effects of psychological maltreatment can be even more detrimental. Women subsisters of domestic force have greater possibility to demo Post Traumatic Stress Disorder symptoms, along with dissociation, depression, anxiousness and terror, with lowered self-esteem and self-efficacy, and low quality of life. The Son s behavioural job The two kids have been exposed to their male parent s opprobrious behaviour to their female parent. Witnessing a violent event, peculiarly one affecting parents, is likely to ensue in kids s serious accommodation and behavioural jobs. Witnessing is a stressor comparable in impact to the direct experience of a violent act. The symptom becomes stronger when the force is 1 ) long permanent, 2 ) human designed,3 ) in which the attacker and victim are close to them. Child are likely to bring forth PTSD reactions such as backdown, aggression and trouble in concentration after exposure to force. Thus school public presentation of the boy deteriorated and his pique worsened. He went so far as to conceal some arms to assail his male parent in instance to protect Mrs. Chan. Family Relationss Family is a particular societal system which performs certain maps and certain duties. It performs the indispensable map of go toing to the societal and educational demands, wellness and wellbeing, and common attention of its members. The Chan s household is in a dysfunctional position. Missing communications in both spousal and parental relationships leads to blockings in giving attentions, meeting demands, establishing maps and executing duties. Mr. Chan is busy on concern every twenty-four hours and the whole household rarely have activities together. A nerve-racking household environment under force restrains looks of feelings. Besides, kids who witnessed domestic force ever face a job of trueness. Choosing either side to back up will convey jobs in household dealingss necessarily. These three jobs are non separated from each other. Alternatively, they are someway in causal relationships. Spousal force caused kids s behavioural jobs and hapless household interactions, so in the intercession procedure, we have to turn to the jobs one by one harmonizing to this order. Intervention stage In order to acquire the household back to operation, we devised an intercession program for the above-named jobs based on informed consent to the client and ethic codifications of societal worker. Aims Short-run aims: To maintain the safety of Mrs. Chan and her kids To measure and to retrieve the injury of Mrs. Chan and her kids To quash Mr. Chan s aggressive behaviour and excite his motivation to alter Long-run aims To forestall any physical and mental maltreatment in the household To better parenting accomplishments To reconstruct the communicating and to advance harmonious and healthy relationship in the household Scheme and principles PTSD Assessment The Keane MMPI ( MMPI2 ) -PTSD Scale As Mrs. Chan has been enduring from intimate spouse force for several months, the effects of the maltreatment on her should be detected by scientific methods. The Keane MMPI PTSD Scale has proven to be a dependable and valid step of PTSD in beat-up adult females. If any symptoms are discovered, the worker would mention Mrs. Chan to professional healer for farther intervention. Fiscal Assistance and Group preparation Due to economic independency and isolation, the victim has really small money of her ain and few people on whom she can trust when seeking aid, so the worker would help Mrs. Chan to use for some fiscal aid like CSSA. In add-on, she lacks specialised accomplishments, instruction, assurance, self-esteem, self-efficacy. Not anticipating any agencies of supports could worsen her sense of hopelessness, weakness and hence depression. Therefore, preparations are necessary to assist her discovery paid employment to back up herself every bit good as her kids. Group developing like horticulture, handcrafting, cooking etc. can non merely equip her with some basic professional accomplishments but besides provide her with more interpersonal web and societal support. Additions in self-pride are due to the chances for societal interaction, creativeness and self-expression ( Parker, 2004 ) . Solution-focused intervention There are a batch of theories to explicate why persons get violent behaviours in intimate relationships. The societal acquisition theory suggests that the wrongdoers learn by sing or witnessing force and intergenerational transmittal of force exists in domestic force. Others focused on abnormal psychology and personality features. Biological and physiological factors can besides assist to bring forth force. Substance maltreatment such as intoxicant and drug ingestion may besides account the state of affairs in some manner. However, every bit far as we know at the minute, we can non state the ground why Mr. Chan beats his married woman. The lone thing we are certain for the minute is that Mr. Chan should do a alteration to halt the opprobrious Acts of the Apostless and reconstruct the household operation. The solution-focused intervention deemphasizes jobs and emphasizes the building of solutions. Rather than inquiring the wrongdoer to be responsible for the job, the intervention requests the wrongdoer to be accountable for solutions. The twosome have been married for 20 old ages and Mr. Chan has ever been difficult working on concern to back up the household. Out of this love, plus the worker s stimulation and counsel, Mr. Chan is expected to determine motivations, set meaningful ends to extinguish force and develop new behaviour to work out the jobs step by measure. Assessment interview, single, twosome and household solution-talks and offender group developing workshops will be carried out with the furthering of the intercession. Harmonizing to the self-changing procedure theory, there are five phases in the procedure of an person s alteration pre-contemplation, contemplation, finding, action and care, while backsliding is likely to happen at all phases. Therefore, the procedure would take a long clip and it needs worker s forbearance and encouragement wholly along. Art therapy In the Chan s instance, the boy has likely shown some mild symptoms of PTSD. Without intercession, it will take to impossible effects. The miss s status should besides be followed up although there is still no obvious symptom on her. Sing the age of the two kids, the worker would follow art therapy in the intercession. Children shows greater decrease in PTSD symptoms through originative look such as drawing, picture, drama, or storytelling. We plan to utilize this attack to help kids to place and alter destructive belief forms, identify and express emotional residue, exercise personal control, make programs for future and interrupt down the sense of isolation. Family Gathering Interactions and communications are indispensable to household operation. The worker suggests Mr. and Mrs. Chan form more household activities that can affect the whole household to advance the household relationship. Harmonizing to parent-child interaction therapy, such activities can modify manners between the parent and kid, diminish kid behaviour jobs and advance positive parenting. Furthermore, household assemblages can give Mr. Chan a opportunity to cognize how his married woman takes attention of the kids every twenty-four hours, which can advance love and esteem between the twosome. It is hoped that these activities can be held at least one time per hebdomad.

The Effects of War on the Environment

The Effects of War on the Environment The natural environment has been a strategic element of war since the first rock was thrown by the first cave dweller. The armies of ancient Rome and Assyria, to ensure the total capitulation of their enemies, reportedly sowed salt into the cropland of their foes, making the soil useless for farming- an early use of military herbicide, and one of the most devastating environmental effects of war. But history also provides lessons in eco-sensitive warfare. The Bible, in Deuteronomy 20:19, stays the hand of the warrior to minimize wars impact on nature and men alike: When you besiege a city a long time, to make war against it in order to capture it, you shall not destroy its trees by swinging an axe against them; for you may eat from them, and you shall not cut them down. For is the tree of the field a man, that it should be besieged by you? War and the Environment: Weve Been Lucky so Far War is waged differently today, of course, and has widespread environmental impacts that last far longer. The technology has changed, and the potential effects of the technology are very different, says Carl Bruch, co-director of international programs at the Environmental Law Institute in Washington, D.C. Bruch, who is also the co-author of The Environmental Consequences of War: Legal, Economic, and Scientific Perspectives, notes that modern chemical, biological, and nuclear warfare has the potential to wreak unprecedented environmental havoc that, fortunately, we havent seen- yet. This is a great threat, Bruch says. But in some cases, precision weapons and other technological advances can shield the environment by targeting key facilities, leaving other areas relatively unscathed. You could make the argument that these weapons have the ability to minimize collateral damage, says Geoffrey Dabelko, director of the Environmental Change and Security Program at the Woodrow Wilson Center for Scholars in Washington, D.C. Its Local: the Impact of War Today Warfare today also occurs infrequently between independent nations; more often, armed conflict breaks out between rival factions within a nation. These localized civil wars, according to Bruch, are usually beyond the reach of international treaties and bodies of law. Internal conflict is viewed as a matter of sovereignty- an internal matter, he says. As a result, environmental damage, like human rights violations, occurs unchecked by outside organizations. Though skirmishes, armed conflicts, and open warfare vary tremendously by region and by weapons used, the effects of war on the environment usually involve the following broad categories. Habitat Destruction and Refugees Perhaps the most famous example of habitat devastation occurred during the Vietnam War  when U.S. forces sprayed herbicides like Agent Orange on the forests and mangrove swamps that provided cover to guerrilla soldiers. An estimated 20 million gallons of herbicide were used, decimating about 4.5 million acres in the countryside. Some regions are not expected to recover for several decades. Additionally, when warfare causes the mass movement of people, the resulting impacts on the environment can be catastrophic. Widespread deforestation, unchecked hunting, soil erosion, and contamination of land and water by human waste occur when thousands of humans are forced to settle in a new area. During the Rwandan conflict in 1994, much of that countrys Akagera National Park was opened to refugees; as a result, local populations of animals like the roan antelope and the eland became extinct. Invasive Species Military ships, cargo airplanes, and trucks often carry more than soldiers and munitions; non-native plants and animals can also ride along, invading new areas and wiping out native species in the process. Laysan Island in the Pacific Ocean was once home to a number of rare plants and animals, but troop movements during and after World War II introduced rats that nearly wiped out the Laysan finch and the Laysan rail, as well as bringing in sandbur, an invasive plant that crowds out the native bunchgrass that local birds depend on for habitat. Infrastructure Collapse Among the first and most vulnerable targets of attack in a military campaign are the enemys roads, bridges, utilities, and other infrastructure. While these dont form part of the natural environment, the destruction of wastewater treatment plants, for example, severely degrades regional water quality. During the 1990s fighting in Croatia, chemical manufacturing plants were bombed; because treatment facilities for chemical spills werent functioning, toxins flowed downstream unchecked until the conflict ended. Increased Production Even in regions not directly affected by warfare, increased production in manufacturing, agriculture and other industries that support a war effort can wreak havoc on the natural environment. During World War I, former wilderness areas of the United States came under cultivation for wheat, cotton, and other crops, while vast stands of timber were clear-cut to meet wartime demand for wood products. Timber in Liberia, oil in Sudan, and diamonds in Sierra Leone are all exploited by military factions. These provide a revenue stream that is used to buy weapons, says Bruch. Scorched Earth Practices, Hunting, and Poaching The destruction of your own homeland is a time-honored, albeit tragic, wartime custom. The term scorched earth originally applied to the burning of crops and buildings that might feed and shelter the enemy, but its now applied to any environmentally destructive strategy. To thwart invading Japanese troops during the Second Sino-Japanese War (1937-1945), Chinese authorities dynamited a dike on the Yellow River, drowning thousands of Japanese soldiers- and thousands of Chinese peasants- while also flooding millions of square miles of land. Similarly, if an army crawls on its stomach, as is often says, then feeding an army often requires hunting local animals, especially larger mammals that often have lower rates of reproduction. In the ongoing war in Sudan, poachers seeking meat for soldiers and civilians have had a tragic effect on bush animal populations in Garamba National Park, just across the border in the Democratic Republic of Congo. At one point, the number of elephants shrunk from 22,000 to 5,000, and there were only 15 white rhinos left alive. Biological, Chemical, and Nuclear Weapons The production, testing, transport and use of these advanced weapons is perhaps the single most destructive effects of war on the environment. Though their use has been strictly limited since the bombing of Japan by the U.S. military at the end of World War II, military analysts have grave concerns about the proliferation of nuclear material and chemical and biological weaponry. Weve been very fortunate that we have not seen the devastation that we might see, says Bruch. Researchers point to the use of depleted uranium (DU) as one particularly dangerous military trend. DU is a byproduct of the uranium-enrichment process. Almost twice as dense as lead, its valued in weapons for its ability to penetrate tank armor and other defenses. An estimated 320 tons of DU were used in the Gulf War in 1991; in addition to soil contamination, experts are concerned that soldiers and civilians may have been exposed to dangerous levels of the compound. How Environmental Problems Lead to War While the effects of war on the environment may be obvious, whats less clear are the ways that environmental damage itself leads to conflict. Factions in resource-poor countries like those in Africa, the Mideast, and Southeast Asia have historically used military force for material gain; they have few other options. Bruch explains that once armed conflict begins, soldiers and populations under siege must find immediate sources of food, water, and shelter, so theyre forced to adapt their thinking to short-term solutions, not long-term sustainability. This short-term desperation leads to a vicious cycle of conflict, followed by people who meet their immediate needs in unsustainable ways, bringing deprivation and disillusionment, which then leads to more conflict. One of the chief challenges is to break that cycle, Bruch says. Can Warfare Protect Nature? It seems counterintuitive, but some have argued that military conflicts often end up preserving the natural environment. Its one of the findings thats utterly contrary to expectations, says Jurgen Brauer, Ph.D., professor of economics at Augusta State University in Augusta, Ga. The most preserved area in all of Korea is the demilitarized zone because you have the exclusion of human activity, he says. Other researchers have noted that despite the massive amounts of herbicide use during the Vietnam War, more forests have been lost in that country since the war ended than during it, due to peacetime commerce and Vietnams quest for prosperity. The coal-black skies caused by the Kuwaiti oil fires in 1991 provided dramatic visual evidence of war-related environmental damage. However, these oil fires burned in one month roughly the amount of oil burned by the United States in a single day. Peace can be damaging, too, says Dabelko. You have some of these ironic twists. But experts are quick to emphasize that this is not an argument in favor of armed conflict. War is not good for the environment, adds Brauer, who is also an author of War and Nature: The Environmental Consequences of War in a Globalized World. And Bruch notes that warfare only delays the environmental damage of peaceful human activity and commerce. It may provide a respite, but the long-term effects of war arent that different from what happens under commercial development, he says. Winning the Peace As military planning evolves, it becomes apparent that the environment now plays a greater role in successful combat, especially after an armed conflict ends. At the end of the day, if youre trying to occupy an area, you have a strong incentive not to ruin it, Dabelko says. The aforementioned biblical quote from Deuteronomy about preserving trees is, perhaps, good advice for the ages. And some warriors are learning that theres more to be gained from preserving the environment than in destroying it. In war-torn Mozambique, former military combatants have been hired to work together as park rangers protecting the wildlife and natural habitats that they once sought to destroy. That built bridges between the military and the park service. It has worked, Bruch says. Natural resources can be very important in providing jobs and opportunities in post-conflict societies.

Prevention and Eradication of Ebola in Nigeria Coursework

Prevention and Eradication of Ebola in Nigeria - Coursework Example Ebola virus refers to the genus Ebolavirus that include five different virus species named for the region where they were primarily detected. They are Zaire ebolavirus, Bundibugyo ebolavirus, Reston ebolavirus, Sydan ebolavirus and TaÃ'â€" Forest ebolavirus. All of the species of the Ebolavirus genus contain one member virus. Among these viruses four provoke Ebola virus disease (EVD) in humans and Reston ebolavirus causes EVD in other primates. (Jens H. Kuhn, 2010) Ebola virus disease, also called Ebola hemorrhagic fever and defined as an acute usually fatal disease in humans. EVD characterized with the damage of the immune system and organs. Ebola virus has a quite high rate of the replication. After entering the human body through the contact with skin breaks or mucous membranes it rapidly replicates in different types of cells of the immune system such as monocytes, macrophages and dendritic cells and other types of cells such as fibroblasts, adrenal gland cells and liver cells. T he immune cells transport the virus to the lymph nodes where further replication occurs and viral parts enter the blood stream. (Duane J. Funk, 2015) Hence, the virus major target is immune system cells especially macrophages. Virus reproduction in the immune cells triggers their programmed cell death that leads to the weakened immune system response. After three days of the virus exposure it affects endothelial cells that form endothelium a thin layer of the interior surface of the lymphatic vessels and blood vessels.

Managing in ContemporaryTimes Essay Example | Topics and Well Written Essays - 750 words

Managing in ContemporaryTimes - Essay Example Discussion Doug Ivester was appointed as a CEO of the Coca Cola Company for a shorter period of time. This part of the essay will discuss about the impact of personality of Doug Ivester on the entire organizational culture with the help of The Big Five Personality Trait Model. Big Five Personality Trait The Big Five Personality Traits are referred as five broad dimensions or domains of personality of an individual that are utilized to describe the personality of several human beings in the field of psychology. These particular five factors are openness, extraversion, agreeableness, emotional stability and conscientiousness. Openness is the particular dimension that includes having broad interest, and being insightful and imaginative to new experiences. Openness is the degree to which an individual has a wide range of interest, creativity and innovation (Jones & George, 2008). The wide dimension of extraversion includes various specific traits, such as energetic, talkative and asserti ve. This extraversion characteristic also includes the characteristic of self-preference, individuality and dominance. Agreeableness dimension includes several specific traits, such as kind, affectionate and sympathetic. ... It is better to have a leader with less positive traits and none negative traits. Negative traits act as the constraint for a leader to return back to the position the leader was famous for. Several personality traits define the characteristic and personality of the managers or leaders in the organization. It is true that all the leaders and managers follow different leadership style to manage workplace environment and business performance of the organization. Different leadership highly depends upon the different personality traits of the managers and leaders. Therefore, different personality traits can impact on the organizational culture differently. Following example will help the reader to understand the impact of personality of a leader on entire organizational culture. Impact on Coca Cola’s Organizational Culture It is discussed earlier that Doug Ivester was appointed as a CEO of the Coca Cola Company for a shorter period of time. It is clear from above discussion that the dimension of extraversion includes various traits, such as talkative, assertive and energetic that defines the personality of a leader. The personality of Doug Ivester was the example of opposite of the extraversion dimension. He served the organization for a shorter period of time. He had a low degree both extrovert and dominant. He was known to be very reserved person in several situations (Alkahtani, Abu-jarad, Sulaiman & Nikbin, 2011). In addition to this, he did not have the desire to motivate others. He was only concerned about strategy development, strategy implementation and focusing on the performance of the strategies. He never understood the significance of interpersonal relationship with the employees of various departments. In