Should Private Car Owners Be Taxed for Pollution free essay sample

Gasoline should private car owners be taxed for pollution? With people’s living conditions getting better and better, many people now have their private cars. There’s no doubt that it is because of cars that we lead a more convenient life. By cars , we can go many places which are far from us. Besides , cars can save us a lot of time to go to distance. However, in recent days, a discussion has hit us about whether private car owners should be taxed for pollution. In my opinion, they should be taxed for pollutuon. As we all know, too many cars will lead to many problems. Every morning, when people are going to work, the road may be clogged with cars. Otherwise, cars release plenty of harmful gas emissions, which will pollute the air and cause people’s diseases. First of all, the gas emissions of cars include carbonic oxide, carbon dioxide, hydrocarbon, sulfur dioxide ect, which really do harm to the environment to a large extent. We will write a custom essay sample on Should Private Car Owners Be Taxed for Pollution or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They will lead to foggy weather, acid rain, acid soil and water and so on. What’s worse, the trees and flowers will not grow normally because of the the pollution. Many buildings, will be dissloved by the acid rain as well. Crops will no longer have gains. On the other hand, these chemical substances are closely related to our health. People who have taken in the polluted air will risk to get ill. They may have cancers, eyes problems, and many other dieases. Consequently, from the reasons above, I think that private car owners deserve to be taxed for pollution.

20 Classification Essay Topics on Agricultural Economics

20 Classification Essay Topics on Agricultural Economics Agricultural economics is a field which focuses on the application of economic principles to optimize agricultural practices. However, the subject is quite vast and finding a topic that is just right for the classification essay tasked to you can be a challenge. If you are having trouble coming up with a topic, be it because there are so many or because you chose to do this assignment at the very last minute, do not worry. You can simply choose from the following 20 general topics or narrow one of these down to do it justice in your assignment: The Efficiency of Crop Diversification Strategies Eco-Labeled Seafood Available at a Premium: A Consumer-Centric Study Staple Foods of the Developing World Cash Crops and the Effects of Climate Change Precision Agriculture Strategies for Field-Level Management Significant Theories of Crop Science and their Practical Implementation Agricultural Input Factors which Optimize Crop Yield Enhancing the Nutritional Quality of Staple Foods: Success and Failure Scenarios Global Agricultural Trade Structure The Major Types of Food Safety Regulations Applicable to Global Trade Techniques in Organic Farming Statistical Techniques Used for Modeling and Predicting Price Volatility in Agricultural Markets Efforts to Modernize Farming in Mountainous Regions Economic Development and Market Institutions in Developing Countries Vegetable and Fruit Planting Restrictions Major Risks Faced by Agribusiness Firms Major Livestock Disease Outbreaks and Their Impact on Consumer Demand Deforestation and its Disastrous Effects Solving Agricultural Problems with Experimental Economics Food Labeling Laws in Different Countries Most of these topics do not need any tweaking if your assignment is a classification essay. However, you are welcome to further delve in these if you would like. A simple trick to find a classification technique is to focus on different regions, different policies, kinds of crops, the level of sophistication of farming techniques, or even a specific country. Any of these classification principles will work with the majority of the topics listed above. You can also refer to the list of 10 facts on agricultural economics for a classification essay for further ideas. With the topic in hand, it is time to put pen to paper. If you need help with this aspect, here is a sample classification essay that will clarify the writing process. The sample does not contain detailed guidelines, but you can use it as a rough template. For more detailed instructions, refer to our guide on how to write a classification essay on agricultural economics. Sample Classification Essay: The African Crops Most Vulnerable to Climate Changes In the wake of major changes in global climate trends, the world is in need of more climate-resilient food systems. This is especially true for developing nations in Asia and the Sub-Saharan Africa. Agricultural activity is set to decline in these regions even if the targeted two-degree change occurs. Trends forecast a rate of 1-5% decline per decade due to climate change. In Africa specifically, tropical cereal crops such as maize, common beans, finger millet, and the cash crop Arabica coffee will face decline in production levels. It is necessary to analyze the vulnerability levels of food staples and cash crops in order to develop better food security programs. Research and forecasts show that the common bean, maize and coffee production will suffer as climate change renders vast areas of land unsuitable. All these crops will either need to be replaced or will require major adaptation plans. Coffee production is at risk due to climate change. The Robusta coffee will be less severely affected, but Arabica coffee production levels will face major decline. Forecasts show that producers located in East Africa will have to look to other regions to find land more conducive to coffee production. The land suitability will decline by the largest amount (50% or greater) in Tanzania, Mozambique and Uganda. The countries facing a less dire situation (20-50%) are Rwanda and Burundi. The situation will be relatively less severe (15% or fewer decline) in Ethiopia and Kenya. Regardless, the results will most likely be the migration of Arabica coffee areas to higher altitudes and the replacement of Arabica coffee areas with the more heat-resistant Robusta variety. Maize is one of the major sources of calories in the African region. It is cultivated in areas of Africa projected to be severely impacted by climatic changes. Studies show that almost the entire (around 90%) maize area will be negatively affected. The resultant decline in production will range from 12-40%. By the 2050s, countries in West Africa will face production losses between 20-40%. Other African countries, namely Botswana, Kenya and Mozambique, will face similar, but less severe losses. Adequate adaptation measures for maize production must be planned and implemented to minimize future food security concerns. Many African countries also rely on the common bean as it is a major source of nutrition. Though essential, the crop is highly vulnerable to climate change. Projections for the coming decades show significant decline in production and losses of suitable areas. There are, however, some positive outcomes of new breeding experiments. The International Centre for Tropical Agriculture has managed to grow a common bean variety which tolerates an increase of 3+ degrees Centigrade without any damage to the yield. This resilient version has been tested in greenhouse environments. If the benefits in the lab translate to the real world, the common bean will survive the 21st century without major issues. It is necessary to study the various impacts of climate change on crop yields. It is the first step towards spreading awareness and development of targeted adaptation measures. The populations in developing countries must be prepared for the eventual food production decrease which is set to occur in the coming decades. The policy-makers also need to address the challenges of food security with appropriate programs and planning. You can definitely come up with a better essay, so why are you still here? Use the details from all our guides on agricultural economics and come up with a great essay that your instructor will be happy to grade highly. References: Crops under a changing climate: what are the impacts in Africa?. (2015). Ccafs.cgiar.org. Retrieved 29 March 2016, from https://ccafs.cgiar.org/blog/crops-under-changing-climate-what-are-impacts-africa#.Vvtfd-J97ct Benor, Daniel, James A. Harrison, and Michael Baxter. â€Å"Agricultural Extension: The Training and Visit System.† World Bank, Washington, D.C., 1989. Dixon, John, and Aidan Gulliver with David Gibbon. Farming systems and poverty: improving farmers’ livelihoods In a changing world. Rome and Washington, D.C.: FAO and the World Bank, 2001 Flores, Rafael, and Stuart Gillespie, Health and Nutrition: Emerging and Reemerging Issues in Developing Countries, IFPRI 2020 Vision, Focus 5, February 2001 Foster, Phillips, and Howard D. Leathers, The World Food Problem (Boulder, Colorado: Lynne Reinner Publishers, 1999) Berry, Albert, and William Cline. Agrarian Structure and Productivity in Developing Countries. Baltimore: Johns Hopkins University Press, 1979. Dimitri, Carolyn, Anne Effland, and Neilson Conklin. The 20th Century Transformation of U.S. Agriculture and Farm Policy. Washington, D.C.: Economic Research Service, USDA, 2005.

Renaissance and how this Era influence fashion trends and designers Essay

Renaissance and how this Era influence fashion trends and designers now days - Essay Example zed clothing became more popular as sewing and stitching technologies became widespread and the world moved into the era of industrialization (Breward). It was then precisely that the fashion industry was born; henceforth the concept of fashion came into existence. Renaissance is one of the hallmarks of fashion and cultural movements spanning from 14th to the 17th century (Zirpolo). It encompassed not just art and fashion but also influenced science, literature, politics as well as many other aspects of human life having a profound impact on the way of life (Zirpolo). It is no surprise, therefore, that designers also fell prey to the fashion marked by this movement which are followed to date. Works from famous fashion designers from Italy and Germany, including Rene Ward, Andrew Mc Clellan and John Sir Michael Struck were the hallmarks of the Renaissance movement. The fashion trends that emerged in this era were diverse, ranging from flares and broad barrel-shaped attire to narrower, slimmer gowns. Perhaps majority of the trends that emerged from the Renaissance era bear resemblance to contemporary fashion. Garments were considered a symbol of wealth for the nobles and riches as is the case today; although it was more so back then in the Renaissance era. Garments were viewed as adornments of wealth, creating stark divisions between the rich (nobles) and the poor. This continues to be a trend to date. Dark colors in particular were preferred in an attempt to showcase ornaments, jewelry and other accessories (Moose). The more articulate the tailoring (with cuts and flairs) the higher the prestige of its owner and the more highly exquisite the clothing was considered. (Breward). The riches did not compromise on clothing even during tough times, as is the case today. Clothing is still seen as crucial to the portrayal of prosperity and wealth (Mack). This is evident to date in, for instance, Great Britain where the Royal Family continues to extravagantly

PR Planning and Strategy (Blogger Relations) Article

PR Planning and Strategy (Blogger Relations) - Article Example However, the turbines occupy a small land, thus the rest of the land can be utilized for agriculture. This makes this source of energy the most appropriate for farming regions. This implies that land value is increased through these dual uses. However, there can be conflicts in land usage, which can arise from the clearing of trees in water catchment areas. Moreover, many people argue that their presence reduces the value of properties. Black (2006, p. 37) argues that the turbines have rotors which kill birds, especially the eagles, when they are spinning. Electric current generated also kills these birds. Strategic planning can be done in order to eliminate the shortfalls of this source of energy. In addition, the wind industry has to liaise with the environmental organizations to resolve some of these problems. In order to avert the problems associated with global warming fossil fuels, Alternative energy simulation PLC must maintain the production of wind energy at Bidston Hill, Wirral Liverpool. These sources of energy include wind, biomass, and sunlight. Technologies associated with energy are not satisfactory in their applications, thus, there are environmental aspects, which need to be addressed with regard to these energies. The community must embrace this new technology because the government has provided renewable energy subsidies. The community should take advantage of this provision in order to benefit from the subsidies. The high unemployment rate in North Wirral will be resolved because the establishment of wind energy generation in this site will definitely provide the unemployed people with jobs (Brower, 46, 2009). The contract for the installation of turbines and the general development of the infrastructure of this energy investment will provide job opportunities for the local people in Wirral. Consequently, this will boost the livelihood of people at North Wirral. According to Westra (2008, p. 24), the use of wind energy is

Managing in a Mixed Economy Essay Example | Topics and Well Written Essays - 750 words

Managing in a Mixed Economy - Essay Example Washington square which is a Royal institution of the Chattered Surveyors was also established in 2007 and is regarded as the best commercial project in the England region (Byers, 1998). The high quality iron ore that is phosphorus free in Cumbria south of Workington is the main source of income in the region. It is the largest steel production area and therefore attracts a lot construction companies, car assembly and many types of firms engaging in steel works. Examples of these firms are the Disington Engineering company (DEC) and the British Steel Corporation (BSC). Due to the heavy investment in the region, the government must put in some resources to create a peaceful investment field. The government investment is in line with the nature of mixed economy. Mixed economy refers to an economic system whereby the state engages itself to the economic activities in collaboration with the private sector. State functions are always reflected by planning of the economy while the private sector is characterized by market economies. This arises because the private sector works for the sole purpose of accruing profit. On the other hand, the state or public sector is not necessarily concerned by profit but by protecting her citizens by providing a platform for the operation such as infrastructure, security and other unprofitable services. The English government has hugely invested her resources to the town in order to give the investors some specific benefits so that they can continue to invest in the highly resourceful town. One major form of public investment is the establishment of a good security system popularly referred to as the Workington police station. The police station offers security not only to the iron and steel manufacturing companies but also the other subsidiary companies like banks, hotels and even the families and workers. For the police to offer efficient

Main Causes of Water Pollution

Main Causes of Water Pollution The water pollution in Malaysia is originated from point sources and non-point sources. Point sources that have been identified include sewage treatment plants, manufacturing and agro-based industries and animal farms. Non-point sources are mainly diffused ones such as agricultural activities and surface runoffs. According to Malaysia Environment Quality Report 2004, the Department of Environment has recorded 17,991 water pollution point sources in 2004 comprising mainly sewage treatment plants (54%), manufacturing industries (38%), animal farms (5%) and agro-based industries (3%). Another main cause of water pollution encountered worldwide is oil spills. About 29 million gallons of petroleum enters the oceans off North America each year, shows a new study by the National Research Council. Water pollution can be classified according to the nature of pollutants, the sources releasing them and the water bodies into which they are discharged. Water pollution is measured by the concentration of pollutants in the water body and their effects on other water uses. Six categories of pollutants are recognized :- Pathogens Pathogens are disease-causing bacteria, viruses and protozoa, usually from human sewage. As pathogen numbers increase, so does the risk to human health. Biochemical Oxygen Demand Biochemical Oxygen Demand (BOD) is created by organic wastes decaying in the water body. Major sources of BOD are pulp and paper mills and municipal sewage. If dissolved oxygen is depressed to zero, all fish die and anaerobic decomposition generates noxious gases. Nutrients Nutrients, particularly nitrogen and phosphorus, enrich waters and accelerate the aging of lakes and streams (eutrophication). The resultant rich plant growth often prohibits recreational activities, and plankton blooms depress oxygen levels. Major sources of nutrients are municipal sewage and urban and agricultural runoff. Toxic Materials Toxic materials can affect the health of aquatic organisms and their consumers, and of those drinking contaminated waters. Toxicants include heavy metals, chlorinated hydrocarbons, polycyclic aromatic hydrocarbons and phthalates. They originate from many sources as a result of the large quantities of chemicals used in industries. Mixtures of toxic materials can be toxic even if their individual concentrations are below lethally toxic levels. Oil pollutants are toxic and may also smother aquatic organisms and cause the death of birds, attracted by the appearance of calm water, by destroying the waterproofing properties of their plumage. Acidification Acidification, particularly of lakes, results from precipitation of sulphur and nitrogen oxides emitted by industries and automobiles. Acidification, particularly of lakes, results from precipitation of sulphur and nitrogen oxides emitted by industries and automobiles. Acid rock drainage, the leach water from waste rock produced from mining ores containing sulphide minerals, causes acidification of surface and ground water. Temperature Changes Temperature changes from waste heat discharges can cause pollution when their elevation reduces dissolved-oxygen levels, accelerates eutrophication, affects ecological processes and blocks migration paths of fishes. Effect of water pollution Effects on Ecosystem Besides the inorganic nutrient input, with the inflow of the waste water most of them from factory, decomposition of organic wastes in river, plant nutrients such as nitrates and phosphates will takes place. This process will promotes the growth of oxygen consuming algae (algal bloom), especially the blue-green algae which produce cynotoxics can cause poisoning to humans and animals. The growth of oxygen consuming algae, which deoxygenates water mostly kill the nearest fish and other animals is referred to as eutrophication. Addition of oxygen not sufficient to support life. Effects on Human Health Nitrate polluted water can cause incidence of tumours and ulcers. Contact with pollutants can cause skin disorders due. Water pollution also causing increased case of constipation, diarrhoea and infections to intestine. It also has dangerous effects on growing foetus in pregnant women. Loss of memory power and reduced mental sharpness. One of the biggest threats for the developing countries is the disease caused by polluted water cholera caused by drinking water to Malaria where mosquitoes breed on polluted stagnant water. Regular intake of polluted water may cause sclerosis, skin legions, and problems in blood circulation, mineral deposits in bones, certain cancers and disease of the nervous system. Reduced activity of immune system. Water borne diseases like jaundice, hepatitis, gasteroenteritis will be more prevalent due to water pollution.Diseases caused by water pollution are the major cause of human death across the world. Such toxic material travels up the food chain and effec ts human through the fish and meat that we eat .Contaminated water causes the food source and plant life to be destroyed , this inversely effects the climatic and environmental properties required for human survival. Improvement of Water Quality a) Primary treatment mechanical screening and sedimentation of undissolved solids in raw sewage is done. But it fails to remove dissolve substance in this liquid. b) Secondary treatment Sewage treated- the primary treatment is brought in contact with agent such as oxygen and aerobic micro-organisms. They will break down the organic matter(can be harmfull) into harmless materials as H2O and CO2. Furthermore, chlorination is carried out to reduce the bacteria.Further treated to tertiary level zero measures are adopted for secondary treatment :- i) Trickling filter method like the filter of mineral water,sewage water passes through a thick bed of gravel stones(large stone) so that bacteria will consume most of the organic matter. ii) Activated sludge process à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ in this stage,the sewage water is pumped into an aeration tank. This tank contains sludge which consisting of bacteria and algae. The bacteria is able to decompose almost all of the organic matter and algae will undergo photosinthesis and produces oxygen to promote the growth of these decomposers. c) Reverse osmosis Ways to Help Overcome Water Pollution Water remains one of our most important primary resources, vital to our survival on Earth, yet water pollution is happenning. It is serious. How can we avoid and possibly stop it? Ignorance is the main factor. Knowledge on how to preventing water pollution and its effects to our health should be spread to community. Tighter laws should be legislated and existing laws can be improved to curb illegal dumping of trash and poisonous chemical wastes into water sources.Moreover, waste materials should be disposed off properly. Faeces have to be sent to treatment tanks. Industrial wastes should be treated before disposal, to make sure the substances are harmless.Daily household rubbish can be buried or thrown away neatly in plastic bags, to be sent to special rubbish collecting areas. Increase the campaign of recycle. Excess use of insecticides and chemical fertilizers should be avoided as far as possible. If you are using chemicals that may be harmful to the environment, store them correct ly. Improperly stored chemicals can slowly sweep into the groundwater system, to avoid groundwater contamination,so keep them in tightly sealed containers, inside of structures with cement floors.

Mega Rex :: English Literature Essays

Mega Rex A man crawled down a sewer main ladder. He swam in the sewer water until he came to what seemed to be a warehouse. He got behind a large box and called to someone. "Colonel, its Snake. I'm inside the warehouse," said the man. "Great. There's an elevator in the back. Wait for it to come down and go to the ground level. Make sure none sees you. If you have a question contact me by codec. To do this, push the button on your wrist and select the frequency you want. My frequency is 140.85," said the Colonel. Snake waited patiently for the elevator to come down. When it finally came down slowly crawled out from behind the box and quickly went up the elevator unnoticed. Snake called the Colonel on codec. "Snake, what took so long?" said the Colonel. "That suit is hard to move in," said Snake. "Its purpose is to prevent hypothermia not to be comfortable. This is Alaska, you know," said a woman. "I know, Naomi," said Snake. "Snake, this operation is being run by Fox Hound and Russian terrorists. There are currently 6 members of Fox Hound. They are the best soldiers in the world," said Naomi. "I know, I was in Fox Hound," said Snake. "Oh, yeah," said Naomi. "Call Naomi if you have any questions about Fox Hound, Snake," said Colonel. "I would like to introduce you to Mei Ling, she designed you codec and radar," said the Colonel. "It is an honor to meet a legendary military hero like you," said Mei Ling. "Thanks," said Snake. "Your radar gets jammed easily, I'm afraid, because of the signals the terrorists use. You need to find the DARPA Chief (Defense Advanced Research Projects), Kenneth Baker. He will be a green dot on your radar. When you use your codec talk into your wrist.. No one but you can hear your codec because it directly vibrates the bones of your ear," said Mei Ling. "Snake, find the DARPA Chief. Hurry, you only have 18 hours left. By the way, we made a diversion. We sent an F-18 so it would go into the terrorist's radar and then back to Washington Airforce Base. That is your chance to sneak in unnoticed, said Colonel. There should be a vent on the first and second floor. Go in the second floor vent. "There's a Russian H-4 leaving now," said Snake. Mega Rex :: English Literature Essays Mega Rex A man crawled down a sewer main ladder. He swam in the sewer water until he came to what seemed to be a warehouse. He got behind a large box and called to someone. "Colonel, its Snake. I'm inside the warehouse," said the man. "Great. There's an elevator in the back. Wait for it to come down and go to the ground level. Make sure none sees you. If you have a question contact me by codec. To do this, push the button on your wrist and select the frequency you want. My frequency is 140.85," said the Colonel. Snake waited patiently for the elevator to come down. When it finally came down slowly crawled out from behind the box and quickly went up the elevator unnoticed. Snake called the Colonel on codec. "Snake, what took so long?" said the Colonel. "That suit is hard to move in," said Snake. "Its purpose is to prevent hypothermia not to be comfortable. This is Alaska, you know," said a woman. "I know, Naomi," said Snake. "Snake, this operation is being run by Fox Hound and Russian terrorists. There are currently 6 members of Fox Hound. They are the best soldiers in the world," said Naomi. "I know, I was in Fox Hound," said Snake. "Oh, yeah," said Naomi. "Call Naomi if you have any questions about Fox Hound, Snake," said Colonel. "I would like to introduce you to Mei Ling, she designed you codec and radar," said the Colonel. "It is an honor to meet a legendary military hero like you," said Mei Ling. "Thanks," said Snake. "Your radar gets jammed easily, I'm afraid, because of the signals the terrorists use. You need to find the DARPA Chief (Defense Advanced Research Projects), Kenneth Baker. He will be a green dot on your radar. When you use your codec talk into your wrist.. No one but you can hear your codec because it directly vibrates the bones of your ear," said Mei Ling. "Snake, find the DARPA Chief. Hurry, you only have 18 hours left. By the way, we made a diversion. We sent an F-18 so it would go into the terrorist's radar and then back to Washington Airforce Base. That is your chance to sneak in unnoticed, said Colonel. There should be a vent on the first and second floor. Go in the second floor vent. "There's a Russian H-4 leaving now," said Snake.

Solutions Tovfinancial Accounting

2 Company Operations Tutorial Solutions Chapter 3 Company operations Review Questions 11. When do dividends become a legal debt of the company? When are they to be recognised as liabilities? Where a company has a constitution that provides for directors to declare a dividend, then a dividend becomes a debt of the company once the dividend is declared. Where no such statement exists in a company’s constitution, then the debt will only arise when the time for payment of the dividend arrives.However, a dividend determined or publicly recommended by the time of completion of the financial report but not on or before the reporting date must not be recognised as a liability as at the reporting date. Instead such a dividend must be disclosed in notes as an event after reporting date. See sections 3. 4. 1 and 3. 4. 2 of the chapter. 14. Discuss the nature of a reserve. What reasons may there be for no definitions being given for a reserve in the legislation, accounting standards and t he Conceptual Framework 2010?The term reserve is not defined in any accounting standard or the Corporations Act. AASB 101 describes the equity of a company as consisting of issued capital and reserves (para. 54(r)). In addition to retained earnings, the most common type of reserves are general, revaluation and foreign currency translation reserves, all of which can be considered as ‘direct adjustments to equity’. There appears to be no clear reason as to why the term ‘reserve’ is not defined in the legislation, standards, or the Conceptual Framework. Retained earnings’ is one category of reserves, according to AASB 101. Selected solution from Leo, K. , Hoggett, J. , and Sweeting, J. , (2012) Solutions manual to accompany Company Accounting 9e, John Wiley and Sons, Australia. Practice Questions QUESTION 3. 1 1. Retained Earnings/Interim Dividend Cash (Payment of interim dividend) Retained Earnings/ Dividend Declared Dividend Payable (Declaration of a final dividend) Revaluation Surplus General Reserve (Transfer from revaluation surplus to general reserve) Retained Earnings/ T’fer to ReserveGeneral Reserve (Transfer to general reserve) General Reserve Share Capital (Being bonus dividend out of general reserve) Dr Cr 200 000 200 000 2. Dr Cr 420 000 420 000 3. Dr Cr 65 000 65 000 4. Dr Cr 120 000 120 000 5. Dr Cr 300 000 300 000 QUESTION 3. 10 GERALDTON WAX LTD General journal 2013 Sept 15 Dividend Payable– Ordinary Dividend Payable– Preference Cash (Payment of ordinary dividend [400 000 x 16c +300 000 x 16c x 3/5 = $92 800] and preference dividend [$75 000 x 6%]) Dr Dr Cr 92 800 4 500 97 300Selected solution from Leo, K. , Hoggett, J. , Sweeting, J. , and Radford, J. , (2009) Solutions manual to accompany Company Accounting 8e, John Wiley and Sons, Australia. 2 Oct 20 Share Capital – Preference Retained Earnings/Redemption Premium (75 000 x 5%) Shareholders’ Redemption (Redemption of preference shares out of profits) Note: dividends do not accrue on the preference shares Retained Earnings/Transfer to Share Capital Share Capital – Ordinary (Retained earnings transferred to capital.NOTE: no dividends will be paid on this share capital) Oct 25 Shareholders’ Redemption Cash (Payment of cash to redeem preference shares) Nov 30 Cash Share Capital – Ordinary ‘A’ (Renounceable rights issue) [400 000/5 = 80 000 x 1. 90] Dec 20 Share Issue Costs (Share Capital) Cash (Payment of share issue costs) 2014 Jan 10 Retained Earnings/Transfer to reserve General Reserve (Transfer to general reserve) Feb 28 Cash Share Capital – Ordinary ‘C’ (Issue of shares to options holders) [70 000 x $1. 0] Share Options Share Capital – Ord ‘C’ Lapsed Options Reserve (Transfer of options account, 35 000 exercised and 5 000 lapsed) [70 000/2 = 35 000 x 60c = 21 000] Dr Dr Cr 75 000 3 750 78 750 Dr Cr 75 000 75 000 Dr Cr 78 750 78,750 Dr Cr 152 000 152 000 Dr Cr 3 000 3 000 Dr Cr 35 000 35 000 Dr Cr 126 000 126 000 Dr Cr Cr 24 000 21 000 3 000 Selected solution from Leo, K. , Hoggett, J. , Sweeting, J. , and Radford, J. , (2009) Solutions manual to accompany Company Accounting 8e, John Wiley and Sons, Australia. April 30 Call – Ordinary ‘B’ Share Capital – Ordinary ‘B’ Call of 80c per share on Ordinary B shares) Calls in Advance (20 000 x 80c) Call – Ord ‘B’ (Transfer of calls in advance) May 31 Cash Call – Ord ‘B’ (Cash received on call) [(300 000 – 20 000 – 15 000) x 80c] June 18 Share Capital – Ordinary ‘B’ Call – Ordinary ‘B’ Forfeited Shares Liability (Forfeiture of 15 000 Ordinary B shares) 26 Cash Forfeited Shares Liability Share Capital – Ordinary ‘B’ (Reissue of 15 000 shares paid to $2 for payment of $1. 0) 27 Forfeited Shares Liability Cash (Refund to former shareholders) June 28 Retained Earnings/Dividend Declared Dividend Payable (Dividend declared) [Workings from the entries above: 400 000 + 300 000 + 80 000 + 70 000 – 15 000 + 15 000= 850 000 x 20c] Dr Cr 240 000 240 000 Dr Cr 16 000 16 000 Dr Cr Dr Cr Cr 212 000 212 000 30 000 12 000 18 000 Dr Dr Cr 27 000 3 000 30 000 Dr Cr 15 000 15 000 Dr Cr 170 000 170 000 Selected solution from Leo, K. , Hoggett, J. , Sweeting, J. , and Radford, J. , (2009) Solutions manual to accompany Company Accounting 8e, John Wiley and Sons, Australia. 4

Smoking Effects essays

Smoking Effects essays There are multiple repercussions from choosing to smoke a tobacco substance. One major repercussion is the formation of lung cancer, an uncontrollable spread of irregular cells throughout the body. This disease is now the most common form of cancer diagnosed in the United States and a major cause of death as it accounts for 14% of all cancers and 28% of all cancer death (American Lung Association of Hudson Valley, www.alahv.org/bookfiles4/lung_cancer.html). Out of these deaths, cigarette smoking is responsible for an estimated 87% of lung cancer deaths (American Lung Association of Hudson Valley, www.alahv.org/bookfiles4/lung_cancer.html). Lung cancer produces a large quantity of pain, coughing, difficulty breathing, and many more symptoms that slow down the body. There is no good whatsoever involved with smoking of any kind, which is evident in the side affects and ending results. In addition to lung cancer, cardiovascular diseases, emphysema, and many other internal organ corruptions, smoking will simply cause real life to stop. Smokers generally do not go out much or do cardiovascular activities because their system cannot handle it. Their body becomes tired quickly and the individual must slow down. It becomes harder for the smoker to breathe when he or she participates in vigorous activities because the lungs are so corrupt and warn out. Smoking also causes tar to stick to the inside of the lungs making it harder to breathe. Appearance is affected by teeth and finger nails turning yellow. A typical smoker will also suffer from bad breath and will have a smoke smell on their clothing and belongings as well. Later stages of smoking include symptoms such as coughing, illness, due to a weaker immune system, and possible asthma. ...

Benefits of Uniforms Within Schools essays

Benefits of Uniforms Within Schools essays Uniforms are commonplace in many important areas within society and are a source of affiliation and pride for those who wear them. Sport teams from house league to the professional level have uniforms. Medical professionals wear uniforms, as do public safety workers. Every school is a learning institution which imprints upon its students strong morals and values. They strive to create an environment in which all of this can be achieved. The philosophy of St. Marys Catholic Secondary School is to develop in all its members, a genuine self-love, love of thy neighbour morale. It is believed that to achieve this dynamic, the individuality of each student must be respected by allowing for the development of the whole person to his or her fullest potential. Effective schools are characterized by a sense of pride on the part of the students. The presence of uniform clothing within an educational institution is undoubtedly beneficial to the school and its students. Uniforms are a concrete wa y to successfully accomplish this. Not only do they significantly increase the safety of the institution, but they also positively influence classroom behaviour, and curtail the effects of peer pressure. A safe and disciplined learning environment is paramount in educating students. The quality of education today is being hampered as a result of the rising presence of gang violence within schools. Uniform dress, however, has combated this problem. As a result of the implementation of uniforms, teachers no longer have to be concerned with student apparel and can devote more time and effort to instructing students. A uniform policy prohibits clothing that bears gang colour or insignia. This protocol significantly reduces the risk of gang related violence within educational institutions. Not only do uniforms virtually eliminate precarious gang confrontations within schools, they also make it possible for staff and students to easily identify intruder...

The diverse world of nonhuman primates( for Bioogical Anthropology) Essay

The diverse world of nonhuman primates( for Bioogical Anthropology) - Essay Example Physically, gorillas are strong mammals weighing between 70 and 200 kilograms depending on their size, gender, eating habits and environment. They are huge and broad and amongst them, mountain gorillas generally do not climb trees whereas in contrast, the lowland gorillas are arboreal ( Murray, 2002). Male gorillas possess a greater brain capacity and the teeth structure of gorillas is similar to humans. Their reproductive cycle is one month long and only extracted by behavioral changes instead of physical ones and the inter birth interval of gorillas is around 4 years. Once babies are born, they are dependent on female gorillas, their mothers that is till the time they reach maturity which means around seven to fifteen years, depending on the gender. Males require more time than females (Welvaert, 2005). When young, gorillas are taught things like protecting themselves, finding out food for them, adapting to live in the habitat and other necessary things to become independent. Male gorillas play a very small role in upbringing of their offspring except that they protect them from external threats. Gorillas are basically herbivores and are dependent upon vegetation in their surroundings. The greater chunk of their diet is attributed to fruits while the remaining to stems, grass and seeds. They occasionally eat small bugs and termites also but that is a very negligible portion of their diet.(Welvaert, 2005) The social organization of gorillas is very interesting. A band of gorillas can involve few individuals which could m up to 30 or more in number. The most dominant adult is responsible for the group and takes care of the females and the young with some help from the younger males. The groups usually follow a polygamous mating system. They have the freedom to choose their partners and form groups with either other males, females that belong to their own bands or stay with their initial groups(Welvaert, 2005). They live in a

Sex Essay Example | Topics and Well Written Essays - 250 words

Sex - Essay Example Kant considered sex outside of marriage as immoral and perceived it as fulfillment of sexual desires. Kantian ethics however dictate that a sexual union is needed merely for self-preservation and procreation.  Kant’s theory is based on a  categorical imperative, which regards it as something necessary with some association to pleasure. Kant’s has complex views about sexuality, and views a sexual union in a bizarre way and insists that when one makes another individual their spouse; they are harming the society since they take that particular individual away. Kant saw marriage as acquisition of another human being for society. The sexual union of marriage nonetheless seems bit absurd as it Kant just extends it a transfer of â€Å"bodily fluid.† The question remains- why is sex permissible and possible? Utilitarian ethics dictate that sex should be taken as strict sense. A Utilitarian argument tends to produce overall happiness than doing anything else. The Uti litarian is not a moral theory that believes everything should be done for moral reasons. Since an egoistic person only cares about himself, utilitarian argument proposes that pleasure and pain arises form actions. However, utilitarian ethics possesses a very absurd view.