The negative effects of technology

The negative effects of technology Technology is everywhere. It is a tool that certainly changes the world and how it operates. Many people today are familiar with the technology and its use; it might become extremely important in aspects of our life also evolved in over the past decades and even now made our life simpler, easier, convenient and more comfortable. This notion of the technological development and obvious human capability could cause a massive impact on how the world operates. Unfortunately, nowadays, technologies possibly play both positive and negative rules; depending on how can we invest it. Furthermore, if technology invested and used in useful and positive ways then it might give us a good influence whereas, if it used in negative ways, it will probably cause us a negative influence. In my opinion, it seems that technologies have had a great effect on today’s lifestyle. On the other hand, there are many people omit to believe about some negative effects that related to the use of technologie s. This essay will focus on the extent to which negative and positive influence of the technology on some areas of the human’s lifestyle. HT Media Ltd (2014) argues that the characteristics of technology certainly provide unlimited belongings while their negative influence on personal relationship may be examined methodically also it could take too long time to recognize the problem, so we should re-study the function of the technology impact on our lifestyle. A part from this, it sometimes makes us restive and confused. These harmful impacts might produce serious problems that we should deal with. Thus, it may be observed that the principle accessibility of technology may reduce the distance between us in order to the growth of the social relationships, and then we might need much more technologies to keeping and strengthening our personal relationships. It could also possible say that the personal relationships possibly changed significantly. Several people might become used for intelligent and modern devices such as computers, laptops and phones. Thus, they could browse the Internet and will may use the most common social networking applications like Twitter, Skype, Facebook, WeChat, WhatsApp, etc. The communication technology and social sites certainly provided interaction smother and easier with each other, whereas, also have certainly provided public separated from another people because that it could reduce the demand to make communication face-to-face conversation. As a result, it is fair to say that the impacts of those social networking sites are very obvious not only on our personal relationships, but also on many parts of our routine such as privacy, freedom, person’s independent and education (HT Media Ltd, 2014). The relationship between the students and their families and friends could have a massive effect not just on the health such mental and physical problems. In recent years, many people spend a long time of their day in front of the systems and electronic devices, which might lead to obesity and lastly a great threat to the health, but also on the education. What is more, the family probably support student to achieve the aim of their studies, and may help them to reduce the harmful impacts of stressful life actions due to; there are some students could live a lone which might make them more socially separated, and they may become more relay on the modern electronic devices to getting on engagement and social support. Thus, students certainly use the Internet to communicate frequently with friends and family by emails and text messages being the favourites instruments and technology devices (Weber, 2003). Certainly, some technological developments might cause populaces to be distracted, too worried, and gradually out-of-the-way also many people may be tangled in many numbers of societies with the technologies today however; the property of these relationships might make people feeling qualitatively empty. Clearly, technology has had a reflective impact on what it means to be social Robert (2014). In figure (1) shows communities, social networking sites, and today’s communication tools that use it students. This study of students and technology observed that 97 percent of students graphed used social networking sites to stay in touch with their friends. As a result, technology might have strongly affected to students on their personal relationship. Source: Robert (2014). Pew Internet American Life Project (2002) suggests that nowadays, generation of the learners that attend to the institutions of study like universities, colleges and schools could be have unprotected to technology so early and they have been more familiar with it. In the same way, Anderson (2001) states that about twenty percent of the learners attend to schools are used modern electronic devices, when they were between 5 and 8 years old and all these children certainly activated using the computers whenever they increased using it as well. In one sense, there are many reasons for huge uses of the Internet and the technology could be connecting with family, classmate, and friends. It seems that some communication applications and sites like Email, MySpace Twitter, Facebook, YouTube, WeChat, LinkedIn, Tango and scores of others by these all sites we could contact each other in any position on over all the world easily and smoothly. Lickerman (2010) mentions that it appears that these fantastic ways and interconnectedness might be solution of our problems. In fact, it may be too expensive. Furthermore, there is a strong connection between technologies and education. Technology may rapidly blossom in the last twenty years. It would become not just a familiar tool, whereas also certainly improved the knowledge and our skills of the research as an educator. Moreover, it would engage us to study since it could be easy to access and able to share learning materials. Educational technology could be a study and moral training for facilitating teaching and improving performance also it in education may be just an additional chance to achieve education, if we do not time or opportunities to do it another way. In that case, then it could result in the good changes of pedagogy and teaching ways all over the world in order to we could observe the advantages that educational technology and also might create educational chances for students and teachers. On the other hand, it might have a negative effect on students at classroom, which causes no controlling device use, distractions, the risk of cyber-bullring and limiting face-to-face communication due to the difference in available a wonderful technology and preparation needed for operating technologies in teaching could also discover various disadvantages (Sosnowski, 2014). Above all, there is no universal argument in the legal society about organization of the computer crime, probably just one reason for that which certainly the rapidly developing state of computer technologies day by day. In 1979, U.S. Department of Justice Publication, divided computer crime into three main parts: First of all, Computer abuse †¦the broad range of international acts involving a computer where one or more perpetrators made or could have made gain and one or victims suffered or could have suffered a loss† .In the Second part, Computer crime †¦Illegal computer abuse implies direct involvement of computers in committing a crime. In the last part, computer related crimes †¦any illegal act for which a knowledge of computer technology is essential for successful prosecution†. In short, these definitions of these parts possibly become cleared by the massive production of computers and electronic devices related products over a few years ago. Thus, the development of effective computer network security law and public policy could not be accomplished without co-operation between the technical and legal communities. Unfortunately, in many countries there are no substances of laws that could protect a persons privacy when they browse the Internet. The rules that try to set a standard of privacy are substances of the laws beginning with the constitution and remaining down to local laws. These laws are not geared for the Internet. These laws may be to protect a persons informational privacy. In the other way, privacy might be one of the most conditions where technology effects significantly signs both the real and the practical landscape. There are a number of demands where in order to increase personal privacy sources, especially in the private areas, demand a great deal of personal information. So the information in the right sides makes the chances for a huge convenience, allowing people access and share information more methodically associated to them. In contrast, the incorrect sides, this information might cause confusion on individual in the shape of financial damage, or identity stealing. Some agencies sector might be going as far as to secure the information and the law enforcement (Hale, 2005). Hale (2005) states in report explaining identity hazards that face recognition technology (FRT) might lead to a full investigation personal freedom prohibiting privacy as organization might use it to detect people at anytime and location. Clearly, it might lead to eliminate not just people’s freedom, but also their independence as well. To sum up, the usages of technologies on various areas of the human’s lifestyle could be has both positive and negative consequences. Great site by the way, the connecting technologies in the educational process might makes education enjoyable and more comfortable for the educators and the learners as well and also helps to combine connection education and employment. The technology should be used when it completely benefits us also when it is needed as well and people should try to communicate with each other by meeting in order to improve their society. In contrast, it is not possible to reverse the negative effects of technologies; people should try to avoid it in order to get benefited which helps us in money saving and use it more comfortable and securable. The larger our sense of the freedom and independency as human, we continually try to free ourselves from the limits forced by nature, society, and a new technologies which may lead to more control on our lifestyle. It appears that the use of these technologies probably increasing annually that let us nowadays to look at it more critically. References: 1)- Anderson, K. J. (2001). Internet use among college students: An exploratory study. Journal of American College Health, 50 (1), 21–26. 2) HT Media Ltd, (2014) Technology and Social Relationship. The Financial Express, 1 Mar. Available at: http://ezproxy.bcu.ac.uk:2073/docview/1503206602?accountid=10749. 3) -Hale, B. (2005). Ethics, Place, and Environment. Rutledge Publishing. 8(2). 4)- Robert, J. (2014). Dimensions Of Leisure For Life. Human Kinetics. Available at: http://www.humankinetics.com/excerpts/excerpts/technology-can-have-positive-and-negative-impact-on-social-interactions [Accessed 24 Aug 2014]. 5)- LaRose, R., Eastin, M. S., Gregg, J. (2001). Reformulating the Internet paradox: Social cognitive explanations of Internet use and depression. Retrieved April 2, 2005, from: http://www.behavior.net/JOB/ v1n2/paradox.html. 6)- Likerman, A. (2010) The Effect of Technology on Relationships. Happiness in this world. Available at: http://www.psychologytoday.com/blog/happiness-in-world/201006/the-effect-technology-relationships [Accessed 20 Aug 2014]. 7) Pew Internet American Life Project. (2002). The Internet goes to college. Washington, DC: Author. 8) Sosnowski, J., (2014) Advantages and Disadvantages of Technology in Education. Ehow contributor. Available at: http://www.ehow.com/about_4815039_advantages-disadvantages-technology-education.html#ixzz1DSB9fPaG [Accessed 16 Aug 2014]. 9)- United States Department of Justice (1979). Computer Crime, Criminal Justice Resource Manual.[online].Retrieved October 1999,from: http://www.studymode.com/essays/Computer-Security-And-The-Law-804.html [Accessed 19 Aug 2014]. 10)- Weber, L. (2003).Relationships Among Spirituality, Social Support and Childhood Maltreatment in University Students. Counselling and Values. 47 (2), pp.82–9 1

Dorian Gray Persuasive

Dorian Gray Persuasive In my opinion a person’s outward appearance does not necessarily reflect who he/she is inside. How many times have you thought someone acted and lived a certain way just by looking at them, but then got proven wrong after getting to know them? How many times have you thought someone looked very unapproachable but turned out to actually be the opposite? What a person looks like on the outside could be completely different from their personality. There are people in the world that have bright colored hair and skin filled with ink and piercings.Most people perceive those kinds of people to be aggressive and strange with no goals in life but in all honesty they could be successful with enormous hearts filled with generosity. Although there are people who tend to present how they live or what kind of person they are by their appearance, there are numerous people who do the opposite. The idea of making yourself look like the opposite of who you really are coul d be difficult to understand but people do that simply because they can and choose to.For example, in the novel â€Å"The Picture of Dorian Gray† the main character creates the impression that he is innocent and harmless because of his good looks, when in reality he contains a sinister mind and can be very cruel at times. The characters in the story hear many horrible rumors that Dorian Gray indulges in dark, sordid behavior; though when they see him they dismiss all the dreadful things they hear about him because his charming looks makes them feel a sense of â€Å"purity† towards him.A person’s physical appearance could make one’s mind believe that they know how that person acts in life. People are often misjudged just because they wear tight clothes, have tattoos, baggy jeans, crazy hair, etc. It’s not fair that this happens but that is just the way society is. We may think we know someone just by looking at them but in reality we really will hav e no idea how they act or live their life until we really get to know that person. Never judge a book by its cover.

The theme of Sin and Guilt in The Ministers Black Veil - Free Essay Example

Sample details Pages: 3 Words: 812 Downloads: 7 Date added: 2019/07/01 Category Literature Essay Level High school Tags: The Minister's Black Veil Essay Did you like this example? In Hawthornes The Ministers Black Veil, every single person does sin but only the people who are truly God-fearing and confident accept and pay the consequences of their own actions. In some, predicaments, when someone does own up to their sin and endure the discipline for it, instead of being forgiven the society around will hate them. Back then, the Puritans accepted their ministers to be the holiest people. Don’t waste time! Our writers will create an original "The theme of Sin and Guilt in The Ministers Black Veil" essay for you Create order If a minister acts strange then they are suspected of doing something shameful or unholy, the community will then resent him. In The Ministers Black Veil, by Nathaniel Hawthorne, Reverend Hoopers separation represented through the black veil, shows how everyone surrounding him was judgmental, insensitive, and hypocritical. The Ministers Black Veil is a symbolic of the private sins that we bury and isolate ourselves from the ones we love the most. In wearing the veil minister Hooper shows the loneliness that everybody goes through when they are tied up by their own sins. He has realized that everyone typically can be found in the shade of their own veil. By Hooper wearing this veil across his face is only displaying the dark side of people and the accuracy of human existence and nature. Minister Hooper left the dark veil on because he has noticed that secret sin is a veil that can never disappear from anyone until the day of their death. In a quote from the story Mr. Hooper says, There is an hour to come, when all of us shall cast aside our veils. Take it not amiss, beloved friend, if I wear this piece of crepe till then. By saying this Mr. Hooper symbolizes the feeling although human beings are living on the earth a veil shows their face. Hooper made a pledge to himself and made a life project of acting as a mirror to the people around him. The veil cannot be rose until the freedom of truth can be seen. When Mr. Hooper puts the black veil on, he is no longer Mr. Hooper, he is a man that everybody is afraid of. His relationship between him and Elizabeth is destroyed because of his hesitation to remove the black veil. Elizabeth cannot accept the fact that Hooper must go the rest of his life without showing his face. After his first sermon, he did not go to old squire Saunders to bless the food, in which he did every Sunday. As Minister Hooper is dying towards the end of the story, he is by himself and says men avoided me, and women shown no pity and children screamed and fled for my black veil? What but the mystery which it obscurely typifies has made this piece of crape so awful? When the friend shows his inmost heart to his friend, the lover to his best-beloved; when man does not vainly shrink from the eye of his Creator, loathsomely treasuring up the secret of his sin, †then deem me a monster for the symbol beneath which I have lived and die. I look around me, and, lo! on every visage a black veil!. The Minister points out how all the townspeople have treated him so low, overlooking their own sins and paying attention to his. But it looks as if they never truly understood, or apologized, their behavior, as the story closes with the awful thought that the ministers face is still laying behind the veil, even in death. The minister they had once desired for happiness and relief has become an ugly, baffling stranger that no one can recognize. The believers feel as though Minister Hooper can grasp their souls and see all the flaws and sins hidden in them. As said in the story, Each member of the congregation, the most innocent girl, and the man of most hardened breast felt as if the preacher had crept upon them, behind his awful veil, and discovered their hoarded iniquity of deed or thought. Because of his pledge, the minister is involuntarily forced into a life of loneliness, always lacking achievement and happiness. The eyes are the window to your soul, while not being able to see Mr. Hoopers eye, the believers become anxious and annoying. The eyes make it available for others to found out your feeling and emotions. Mr. Hooper creates a tough loneliness that makes it preposterous for people to accept him. The body is like a shell, the eyes are an open way to the real you. From the first day of the veil going onto the ministers face everyones thoughts changed about him. He becomes a problem, distant and feared. Mr. Hooper hadnt changed at all. He is the same sir with the smirk decorating his face. The only thing he did was add a simple cloth across his face and the minster they had once knew is a stranger in their eyes.

Baby Boomer and Health Care - Free Essay Example

Sample details Pages: 4 Words: 1208 Downloads: 6 Date added: 2017/09/19 Category Demography Essay Type Narrative essay Topics: Population Essay Did you like this example? The change with the aging population has never been so high as before. As the demographics of the aging populations continues to grow society will be seing thesome growing pains. The cause for the aging population is due to the amount of baby boomer in this generation . The term baby boomers are people who were born from 1947 to 1964. These people were born doing the post-world war II baby boom. The impact of the baby boomers will be mostly felt in healthcare. With the aging population most of the population most of them will depend on medicare to cover health concerns , which will imact everyone in the united state. The demographic of the aging pouplation will also create a demand for more health care professionals. They will more needs for geriatric experts including physical therapy, and mental helahtcare workers. Those are profession who will end up neededing workers in the near future and it will only expand even more. The pupose of this paper is to dicuss the demogra phic impact of the aging population in Chicago illinios. The paper will dicuss The numbers related to the demographic population in Chicago Illinois. The impact of this demographic group on health care costs and services in Chicago’s community/region. The paper will discuss the major issues this population faces such as how will they pay for long-term care? What transportation is available and what other types of facilities are in their area?. and finally the paper will cover What is being done to ease the impact of the identified issue and future recommendations. demographic impact of the aging population in Chicago illinios In the Chicago community balancing the budget is already difficult do to the current recession in over the next decades the cahlleges will get even worst the budget will become even larger. The first round of babboomers was eligible for retirement benefits social security in 2008 and will be eligible for medicare beginning of 2011. Managaging the b udget efficiently should be a very important goal for law makers because later on most of the nation will be threaten. With the baby boomers becoming eligible for service such as social security, medicare and other government assistance . because of the aging population services will be cut for those who are not eligible for retirmane or medicare . government services will decrease because the federal government will face more challenges and a much higher budget. Cutting services in some regions in Illinois is going to increase the poverty rate. Regions such as the south side of Chicago over 50 percent of the population are relying on government assistance such as Medicaid,cash assistance, housing/shelters, WIC and Food assistance. With the aging population some of these services will be cut and the to be eligible for some of these service will become much more difficult. The impact of this demographic group on health care The healthcare field is definitely going to feel the the impact of the aging population. The number of healthcare professionals will decrease as they age and most of them retiring at the same time or reducing their working hours. healthcare employers will find it challenging as some of their most reliable and knowledgeable employees are retiring. The aging of the population will greatly affect some of the skills and services the health care workforce must be equipped to provide, and the settings in which this care is provided. Theres already a shortage for healthcare professionals such as, Physicians, Nurses and other healthcare providers. The aging population is one of the cause for such shortages. With that beind said quality of care will worsen because not that many people is attending nursing school or medical school with the babyboomers retiring the healthcare workers who are left are going to be handling a work load of three nurses instead of one. One of the question often ask is who will take care of the aging population and who will pay for it. Older adults has more chances of getting ill, with health disease,and other chronic deseases. The aging population place more pressure on the Medicaid, medicare and pivate insures to contro healthcare cost. The federal government is know where near ready when it come to figuring out the best way to care for the aging population. The aging population will aso reslt risng average paetin acuity, this will rewuire a higher nurse and physician staffing levels . it has beend said the future elderly may lower the disability rates than todays elderly controlling for age, that because it has been much of improvements in economic resources, medical technology education levels, public helath, lifestyle, and medical technology. The numbers related to demographic population in chicagos/region As the aging population know as the baby biimers move to retirement most of the population will skyrocket nationally not only in chiago Illinois the aging population was 12. 4 per cent in 2000 by the year 2030 it will rise to 19. 7 percent that huge increase. In Illinois the aging puplation was 12. 1 percent in 2000; it is projected by 2030 it will become 18 percent. By the year 2050 seniors ages 85 and up will triple by the year 2050 nationwide which will cause nursing home impact. The number of persons 60 years of age and older in the state of Illinois is expected to increase from 2 million today to over 3. 6 million by the year 2030. With the agingpopulation most of them will end up having to receive long term care. Medicaid nursing home patients will continue to grow and the people paying for these baby boomers long-term care are working citixens. With that being said long-term care liabilities will increase even more. More seniors will start incorporating into community care program, and the cost to stay in the nursing home will increase. Metlife stated in 2006 to 2007on average a 3 percent increase in nursing homw cost by the year 2020 this number wi ll triple. the aging population will not only impact citizens it will also impact state Medicaid, prescription drug, and aging programs. The aging population will cause high cost and higher demand of longterm/Medicaid, it will increase programs the Chicago region has for the elderly and loss of revenue because of senior tax breaks. The major issues the aging population faces One of the issues the aging population faces is not having enough resourseces or medical staff for care. With so many elderly on demand for care medical staff are going to be over worked which can lead to medical erros occurring. The weigh time to see a doctor will also increase ibecuase theres big demand for for care but not enough supply to go around. Transportion will also be a major issue the aging population iwill face specialy in the south side of Chicago half of the aging individuals are already without a vehicles. The Illinois department of aging report the major issues the aging population will fa ce in Illinois is shortage of affordable housing, accessible housing, Longer wiat time for transportation pick up. They will face lack of Reliable and safe transportation. Most of the hospitals are far away from the south side of Chicago because of the high crime and violence i. b with hospital being so far away elderly will suffer and it may be to late by the time they make it to the hospital. Don’t waste time! Our writers will create an original "Baby Boomer and Health Care" essay for you Create order

How and Why Women Got the Right to Vote in Britain

How and Why Women Got the Right to Vote in Britain In 1906 the Liberal Government swept the opposition to one side as they moved into power in a landslide victory at the general election. This gave birth to a new dawn of hope to women the length and breadth of the country as the new Prime Minister, Sir Henry Campbell Bannerman, was in support of the vote for women. Two years later this bright horizon was clouded as Bannerman steps down from the spotlight to make way for Herbert Asquith, who is set against votes for women and claims that there is little support for the idea but asks women to prove him wrong. It is certain the change in the countries leaders left a bitter taste in the mouth of all†¦show more content†¦Hundreds of women behind bars went on hunger strike in order to force the government into making a move, so the government moved. All those prisoners refusing to eat had their options removed and they were force-fed by groups of anti- suffrage prison workers. In an attempt to stop the WSPU hitting the front pa ge by going on hunger strike, the Government filled the papers with pages of death and violence. A number of women were killed whilst being force-fed as the tubes for filling their stomachs against their will were accidentally forced into the womens lungs which then pumped them with whatever was on the menu that day. A slow and painful death would surely create a massive feeling of sympathy towards the victim who would never have the chance to reap the rewards. Whilst members of the WSPU were suffering inside prison, those on the outside put a stop to the violent demonstrations when Asquith agreed to produce a Conciliation Bill giving women the vote. After doing well in the house of commons Asquith stalls the Bill, an act the lead to Black Friday as members of the WSPU fought the police on the streets and were arrested, beaten and raped. Asquiths deceit, the WSPUs impatience and the police forces hideous brutality had led to scenes of sickening violence and abuse that could have bee n so easily avoided. A year later in 1911 the WSPU again call for a truce in theShow MoreRelatedFactors Leading to Womens Suffrage Essay1089 Words   |  5 Pagespersonally think that it was not only the war that got women the vote, but it was a large factor. An argument against this is that other issues post war and suffragette activity that gained women the vote. When war broke out it had a huge impact on Britain economically and politically. Industry Trade Unions became extremely powerful and a woman voting was at the bottom of the government’s list of priorities. During the war, women played a huge part and showed great patriotic Read MoreHigher History Women1700 Words   |  7 PagesModel Answer Changing attitudes in Britain Society towards women was the major reason why some women received the vote in 1918. How accurate is this view? 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Men may be1300 Words   |  6 PagesChina and Britain but what most people tend to miss is the women’s rights movement that went on in 1848 until the 2000s.Women were being mistreated and were basically said to only be good for housekeeping and producing children. We as women are way smarter than men and we should be recognized for keeping our homes clean and food on the table hot and ready when our men come home from a long day at work. Then we were still going through the struggle with alcohol and it was not pretty for women. There

Cuyahoga River Free Essays

Daniel Groves Environmental Geology Case Study November 22, 2011 Cuyahoga River Fires â€Å"In the United States, a concerted effort is underway to reduce water pollution and thereby improve water quality. † (Keller) A case history of river pollution is the Cuyahoga River located in Northeastern Ohio. The river is 100 miles long flowing south to Cuyahoga Falls where it then turns north until it empties into Lake Erie. We will write a custom essay sample on Cuyahoga River or any similar topic only for you Order Now Cleveland and Akron are two major cities located along the river. The Cuyahoga is known as an infant glacial river, this is because it is one of the youngest river created from the melting of the glaciers. It is estimated that the river is about 13,000 year old. The story of the Cuyahoga is one with many lows and highs. The fires being the lows; new legislation and organizations formed to clean up and then prevent this from happening to other rivers being the highs. The name â€Å"Cuyahoga† comes from Native American word meaning crooked river. The river was very useful to early Native Americans; it allowed for easy transportation and plenty of food. The river supported all types of wildlife that the natives would kill for their furs. Just as the Cuyahoga was useful for Native Americans, the European settlers used it in many of the same ways. Early European fur traders may have played a large part in the demise of the Cuyahoga. Many hunters would set up trading post along the river. During the War of 1812 the Native American had been displace by the new settlers. The Cuyahoga River Basin was a desirable area for most settlers. The Founding Fathers knew that the area that is now Ohio would be of great importance. They knew that the Cuyahoga was the prime spot because the river empties into Lake Erie. Soon large steel and rubber industries would build factories that produced tremendous amounts of untreated wastes. These industries are characterized by heavy manufacturing activity and an outflow of production. The pollution that was produced by these industries caused the river to be unsafe. The Cuyahoga River has had many fires over the years. The first fire in 1936 was rumored to be started by a blow torch spark. In 1952 a fire caused a million dollars’ worth of damage to river boats and riverfront businesses. On June 22, 1969 another river fire engulfed the river, this time the media coverage captured the attention of the nation. Time Magazine described the Cuyahoga as the river that â€Å"oozes rather that flows† and in which a person â€Å"doesn’t drown but decays†. Many of the residents of Cleveland accepted the pollution as a necessary evil because they had jobs at these factories. This article helped the people of Cleveland pass a 100 million dollar bond to clean up the Cuyahoga River. Much of the industry that both made Cleveland rich and caused its river to burn may never be coming back. The costs of these fires were tremendous, but it did help lead to laws being passed to prevent this from happening in other rivers. One such law was the Clean Water Act of 1972. The Clean Water Act (CWA) is the primary federal law in which the US governs water pollution. The Act states the objectives of eliminating releases of high amounts of toxic substances into water. The CWA made it unlawful to dump toxic materials into navigable, waters unless given a permit. The permit is given through the EPA’s National Pollutant Discharge Elimination System. The purpose of The National Pollutant Discharge Elimination System is to regulate point sources that flow into bodies of water. The Clean Water Act has been changed over the years because of the development of technology. Another was the Great Lakes Water Quality Agreement. The Great Lakes Water Quality Agreement is a document constructed to keep the physical and biological integrity of the Great Lakes and the surrounding regions. It also includes many objectives and processes to maintain the integrity that was outlined in the document. According to the 13th biennial reports on Great Lakes Water Quality December 2006, â€Å"We further believe that such progress depends, to a very substantial extent, on whether the Parties and other levels of government, working together, create the means by which they can be held accountable for progress toward achieving the objectives of the Great Lakes Water Quality Agreement. † (Commission) Another Organization that was formed as a result of the Cuyahoga River fires is the â€Å"Cuyahoga River Remedial Action Plan† or RAP. RAP was created in 1988 by Ohio EPA as a community based program aimed at restoring the Cuyahoga River. Their goals are to inform the community of the effects of pollution and to work with industries to stop the pollution of the river. â€Å"The RAP is a proven resource for bringing together technical knowledge, stakeholders and local officials in a supportive setting to develop and implement effective solutions for restoring our local streams. † (Erie Brand Streams and Rivers) It is amazing how a river catching fire opens the eyes of so many people. It took Time Magazine to scare a nation into do something about individuals and companies dumping untreated waste into rivers and lakes. When more people realized what these industries were doing to their hometown, they took action. Even though things for the Cuyahoga and the Great Lakes are improving there is still much to be done. Works Cited Commission, International Joint. 13th Biennial Report On Great Lakes Water Quality. 2006. Erie Brand Streams and Rivers, . â€Å"Operations and Maintenance. † Epa. gov. CRCPO, Nov 2003. Web. 21 Nov 2011. http://www. epa. gov/greatlakes/aoc/cuyahoga/ErieStreamsGuide. pdf. Keller, Edward A. Introduction To Environmental Geology. 4th. Prentice Hall, 2008. How to cite Cuyahoga River, Essay examples Cuyahoga River Free Essays The Cuyahoga River The Cuyahoga River is located in northeastern Ohio running through the major cities of Cleveland and Akron. The river is 100 miles long and empties into Lake Erie. It was said to be formed by the advancement and retreat of ice sheets during the ice age. We will write a custom essay sample on Cuyahoga River or any similar topic only for you Order Now The final retreat caused the river to flow north ward which had flowed southward before. (Michael) In more recent times, the Cuyahoga River was known as â€Å"the river that caught fire. † This is because the river was polluted from industrial companies spilling their waste into the river during the late 1880’s all the way up to the mid 1900’s. The river had a top layer of oil coating it which got thicker as years went by. People who worked on the river had a goal of not falling overboard into the river. One Cleveland mayor, Rensselaer R. Herrick, of the 1880’s even stated, â€Å"It is a sewer that runs through the heart of the city. † (Michael The) The river was so polluted that it was like a cauldron to most. Even rats had been seen flowing down the river. Residents near Cleveland said they could feel the pollution. (Michael) Richard Ellers was a resident in Cleveland. He states, â€Å"Back in the ’60s †¦ I went on a news excursion on the river downtown to show how bad the pollution was. I remember we could see a layer of crud on the water but didn’t appreciate its thickness of the pollution on Cuyahoga River until I dipped my hand into it. † (Cuyahoga) The river was devastating to live by, but much worse to be around. It was so contaminated that it caught on fire multiple times. The fires had started ever since 1868. River fires became the most occurring incidents on the river. These occurrences quickly gave Cleveland a tarnished name and a realization for all about how unclean the river really was. Michael The) As the dirty river got worse over time, so did the fires. The Cuyahoga River fire of 1969 happened in June of that year beside Campbell Road in southeastern Cleveland near the Republic Steel Mill. (Michael) There were large amounts of debris soaked of oil that were just waiting to all burn up in flames one day. It was said to be either sparked by a passing train or molten steel. (Ohio The) The fire grew enough for flames to be leaping up from the water. (Michael) It could’ve burned down Cleveland if not tamed. It was swiftly doused by local firefighting tugboat crews. It was safe to know that it did not cause maximum damage or any fatality. Fortunately, it was also the last river fire to happen. (Ohio The) This incident became known all over the country. The U. S. was becoming more eco aware of the environment. Cleveland started taking strides in protecting the river and cleaning it up. Residents passed a bond that granted 100 million dollars to clean it up. Cleveland was still the symbol of environmental degradation even though it was taking steps towards pollution control though. Ohio) â€Å"The thick pollution on the water and the fire became a convenient example of what ‘bad’ really is,† said Frank Samsel, whose company aided in early 1970s cleanup efforts. â€Å"And the more you talked down about how terrible it was, the more the press and news jumped on it. But it also made people aware of the fact that things could be different. † Cleveland was wide awake about how bad they let things get. (Cuyahoga) Time magazine wrote an article about the incident which put pressure on Cleveland about hygienic regulation. They already had enough pressure due to their bad reputation about the unhygienic river. (Ohio) Mayor, Carl Stokes, started to become very active in the situation. He could see how it affected the city and used that to make positive changes. (Cuyahoga) Carl Stoke’s brother got involved as well. US representative, Louis Stokes, urged federal involvement. The legislature passed the National Environment Protection Act (NEPA) which was signed into law Jan 1st, 1970. It was an act that formed the agency Environmental Protection Agency (EPA) which led to the put forth of the Clean Water Act of 1972. It mandates that all rivers in the United States to be hygienic enough to allow mass amounts of swimmers and fish in the water by 1983. (Cuyahoga The) The progress became very noticeable to not only the residents near the Cuyahoga River, but to the country as well. (The) The legislature had invested 3. 5 billion into the purification of the river and new sewer systems. (Ohio) The Cuyahoga River became safer and residents felt at ease again. Most importantly, the country was educated and thought more about the environment in which they lived in. Michael) The Cuyahoga River of 1969 brought positive change after all. The U. S hasn’t seen a river fire since 1969. The water quality improved greatly. (The) Today, it is a playground to fish and swim in like most rivers. The river is now home to 60 different species of fish as well. The river fire reshaped Cleveland and the realities of life. (Ohio) Bibliography Michael Rotman, â€Å"Cuyahoga River Fire,† Cleveland Historical, accessed February 25, 2013, http://clevelandhistorical. org/items/show/63 Ohio History Central – An Online Encyclopedia of Ohio History – Ohio Historical Society. Ohio History Central – An Online Encyclopedia of Ohio History – Ohio Historical Society. N. p. , n. d. Web. 20 Feb. 2013. http://www. ohiohistorycentral. org. Cuyahoga River fire 40 years ago ignited an ongoing cleanup campaign | cleveland. com. † Cleveland OH Local News, Breaking News, Sports Weather – cleveland. com. N. p. , n. d. Web. 20 Feb. 2013. http://www. cleveland. com/science/index. ssf/2009/06/cuyahoga_river_fire_40_years_a. html. The return of the Cuyahoga. Dir. Lawrence R. Hott. Perf. Cleveland. Ideastream ;, 2008. DVD. How to cite Cuyahoga River, Essay examples

General Purpose Financial Reporting by Corporations-Free Samples

Question: Analysis of Tabcorp Business Strategy and Highlights? Answer: Introduction General Purpose Financial Reporting by Corporations refers to financial reporting by organizations that meet informational requirements of their users who are not in position to command the accounting process and standard (Knezevic, Djuric and Dmitrovic, 2012). It involves reporting financial information to meet need of common users specifically, satisfactory and other financial need. Financial statements should provide accountability, compliance, financial position, financing and investing of a corporation. Financial reports provide financial information to several stakeholders. They include employees, investors, creditors, government and management. Financial reporting helps stakeholders make informed decisions (Nagar and Petacchi, 2016). The following report analysis financial statements and auditors report of Tabcorp Business for the year ending 30th June 2016 financial year. The report will outline the relevance of the financial report information to financial stakeholders of Tabcorp Corporation. TAB Corporation Limited Overview Tabcorp Limited is a public listed company in Australian Stock Exchange that is involved in gaming, wagering and Keno operations. The company is a leading gaming, Keno and wagering business in providing gaming products and services in the World. The Company was founded in 1994 and has its headquarters in Melbourne in Australia. Tabcorp led by Paula Dwyer as the Chairperson and David Attenborough as the CEO of the Company (Tabcorp.com.au, 2017). The Company products include; wagering, media, gaming and Keno. Wagering has an average of 1.2 customers per year with two largest pools one in Victoria and other in NSW in Australia. 30% of the wagering customer access the services through internet, phones and pay TV. Keno has an average of 1.3milion customers per year in Australia. This product has 2739 avenues in Australia. Gaming has an average of 1.2 customers who use electronic gaming machines. The company operates 1303 electronic gaming machines in clubs around Australia. The Tabcorp Limited media has three pay TV channels that are watched by 2.235 homes in Australia. The media records over 83000 races around the world. The media also operates a radio station. The company has 3000 employees. Tabcorp is trade in Australian Stock Exchange (ASX) as TAH. The company had 2188.7 million revenues for the year. This was a 1.5% increase from 2015 financial year. Tabcorp Business Strategy and Highlights Tabcorp operations are based on mission to support all it shareholders, community and customers. The company focuses on achieving commercial success by championing sustainability in the ways the company conducts games (Crawford , 2013). Tabcorp was able to implement the following strategies in 2016 financial year; The company was able to secure Victorian thoroughbred media rights for five. There was completion of ACTTAB integration NSW Keno permit was extended to 2050 The company was able to respond to Federal Government about illegal wagering. The company was able to establish Sun Bets in UK that are online based. The Sky thoroughbred central was updated to High definition broadcasting. The company was able to invest in technological platforms. The business has the following strategic priorities in 2017 financial year; Tabcorp aims at launching Sun Bet in United Kingdom Launching Keno digital solutions and having a new game format. Driving TGS events performances and expand them Attaining 14% returns on capital invested. Ensuring high level regulatory compliance in their business The Tabcorp business strategy is focused to improving it delivery of its products. The company is strategizing on expansion to increase the number of products of offered to customers (Easton, 2016). The company is also focusing on investing on technology to improve products delivery especially for online products. Analysis of Tabcorp Financial Performance Results The following section analysis the financila performance of the Tabcorp for 2016 fiancnail year. This involves analysisng the balance sheet, income statement and cash flow fianaial statements of the the vcomapny for the year ending on 30th june 2016 (Accountingtools.com, 2017). Analysis of Tabcorp Assets, Liabilities and Equity The company has a tottal assts of AU$ 3302.8 Million in 2016FY that is lower compared to AU$ 3384.0 Million. There was an increase in non current assets to AU$ 3106.7 M for 2016 from 2015FY tht ws AU 3087.8 M. The Company had a total liabilities of AU 1614.7 for 2016FY lower compared to 2015 Fy that was AU 1693.9. The company has a net assets of AU$ 1688.1M for 2016 FY compared AU$ 1690.1M. Tabcorp had a toatl equity of AU$ 1688.1M for 2016 FY. This was lower comapred to AU$ 1690.1M for 2015 FY. The Tabcorp Limited assets balance with the companys liabilities and owners equity. Analysis of Tabcorp Incomes, Expenses and Profit Tabcorp received AU$ 2188.7M for 2016 financial year that was above AU$ 255.5M for 2015 financial year. The company earned other come that amounted to AU$ 4.4 M for 206 financial years. This was contrary to 2015 financial year where the company incurred AU$ 3.7M. The total comprehensive income for TABCORP Limited for 2016 financial year was AU$ 175.4M. This amount was a decrease compared to AU$ 338M for 2015 financial year. Tabcorp Limited incurred expenses amounting to AU$ 1912.1 for 2016 financial year. This was higher compared to AU$ 1815.9M for 2015 financial years. These expenses where advertising and promotion, property costs, communication and technological costs, government and taxes, depreciation and amortization, employment costs and other costs. Tabcorp net profits for 206 financial years were AU$ 169.7 M lower compared to AU$ 334.5M for 2015 financial year. The companys profits before tax and financial costs were AU$ 301M and AU$334.6M for 2016 and 2015 financial years respectively. Analysis of Tabcorp Cash Flows The cash flow statement shows the total inflows and outflows in Tabcorp business for a specified fianncial year. The companys net cash inflows from operating activities were AU$ 401.1M for 2016FY compared to AU$ 399.7M for 2015FY. This inflow refers to cash from the company offering it products to its customers. The net cash flow usd in investing activities amounted to AU$ 173M for 2016FY that is less compared to AU$ 231.7M for 205FY. The cash flows from financialing activities for Tabcorp amounted to AU$262.1M for 2016FY higher compared to AU$ 134.8M cash outflow for financialnf activites for 2015FY. Tabcorp cash at the end of the year was AU$ 126M for 2016FY. This amount was lower compared to AU$ 160M for 2015 FY. Remuneration analysis Tabcorp uses it remunaeration report to disclose the remuneration policy and other arrangement for directors, senior managements and executives. This is in accordance with the corporate Act 2001. The remuneratiion philosophy in the Company is to motivate, attact and retain employees who are of high calibre. The remuneration framework of the Tabcorp is mix of fixed and variable compensation. The fixed remuneration contains thcompensation reflecting responsibilities, skills, experience and knowledge. Variable remunesation reflects compensation as a result of short term incentives (STI) and long term incentives (LTI) attained as a result of acheivement to performance goals and return to shareholders equity. The Tabcorp remuneration structure is linked to profit by ensuring that compensation is based on the financial measures like profits and return to investiments.The remuneration framework enhances the culture in Tabcorp that is customer oriented, digital initiative, employees engangement and compliance optimization. The framework is aimed at increasing performance of the company to ensure high returns to investiments. Key Issues in the financial report The Tabcorp recognizes revenue to extent that economical benefits will probable flow to the business. The wagering revenue is recorded as the residual value from customer after deducting return turnover. Media revenue is recorded as income from subscription and advertising. This revenue is recognized when the serve is rendered to the customer. Keno revenues are recognized after deducting the return to customer (residual value). The gaming revenue is recognized when services are rendered. Financial income of Tabcorp is recognized by application of effective interest rate method. Operating lease rentals of the company are recognized on straight-line basis in the income statement over the lease term. Expenses in Tabcorp are recognized when an expense is incurred that is recorded as a financial cost. Interest bearing liabilities: The Company recognizes interest-bearing liabilities at fair value deducted all transaction costs. The foreign currency liabilities are accounted at amortized cost. These entries manipulate the profits that the company presents in the income statement. Amortization: The Company records licenses and permits are stated cost minus accumulated amortization. Depreciation: The Company uses straight basis to calculate depreciation over the useful life of the asset. Plant, property and equipments are recognized and recorded at a cost less depreciations (accumulated). For assets under operating lease incentives, asset is recorded and amortized using straight-line basis. Depreciation in the company is review every financial year to be adjusted accordingly and ensure it reflect the true value of the asset. Receivables: Trade debts in Tabcorp are accounted and recognized at original invoice minus allowance for amount deemed uncollectable. Other receivables in the company are from fixed term loans that earn the company interest. These receivables have are entered in financial statements as amortized cost. The increase in receivables recognized in the income statement increases but not recognized once they are impaired. Bad debts allowance or impairment recognized once the company has objective evidence that the debts have no probability collectability. Bad debts are written off from the financial statements once they are identified. Theoretical and philosophical approaches to accounting in Tabcorp Tabcorp follows the accounting assumptions and approaches in preparing their financial reports. The financuial statements are prepared in accrued basis and assumptions that that the company is perpetual. The double entry rule has been followed and the balancing figure for the balance sheet is AU$ 3,302.8M. The accounts have also followed the accounting theoretical accounts classifications. The company has the following groups; current assets, noncurrent assets, current liabilities, noncurrent liabilities and owners equity. The financial statements have also prepared a consolidated financial report for the Tabcorp Group Holding. Analysis of Tabcorp FRS compliance with a requirements of Conceptual Framework Tabcorp is owned by shareholders whose shares are listed and traded in Australian Securities. The Company operates the main company in Australia and subsiaries arounfd the globe. The financial reports represent the fiancnial trascations and performance of the company together with it it susbsidiaries (Hribar, 2016). Therefore , the financil statements are prepared for the group as Tabcorp Holding Limited. The company financial year/ accounting year starts in 1st July and ends on 30th June. The financila reports of Tabcorp Limited are authorised by Directors. The Company finaicila reports followed the general purposefianancial reports in several ways; first, the company fiannicial statements were prepared in accordence with Corporation Act 2001 of Australian Accounting Standards. These standards are issued by the Australian Accounting Standards Board. The financila reports are alos preapered in accordance with other mandotary requirements in Austrlai. Secondly, the financila reports of Tabcorp complies with the International Financing Standards. These standards are issued by international Accounting Standards Boards. Third, the Tabcorpfinancial reports are presnted in terms of Australian dollars that are rounded to the nearest hundred thousand. This is in accordance with th ASIC Corporationinstruments.Lastly the financial statements of Tabcorp have been prepared in the historical basis.The only element not recorded in historical basis are derivatives fianncila intruments which have been recorded infair value. The Tabcorp applies the accounting policies consistently in all it group when preparing finanicla reports. The company ensures that all financial informations have been disclosed so as to provide decision making information to all it stakeholders. Auditors report The Tabcorp Holding Limited is audited by Ernst Young Auditors. The independent auditors report shows that Tabcorp Holding prepares it financial statements in accordance with the Corporation Act of 2001. The financial reports represents the true and fair state of the financial position of the Company. Conclusion From the financial analysis of the Tabcorp Holding Limited, it shows that the comapy follows the general purpose financial reporting conceptual frameworks. The company aims to present it financial reports content and format in a more meaniful way to finanicla information stakerholders. This means that the company is committed to providing it finaiclia information users with easy to understand financila reports so that they can make informed decision. Suggestions From the analysis in this report, I suggest the following; The company should include more previus years finaincial year finaicla perormance for users to see the compays trend. The company should include atleast four past fiancila information while presenting the current fiancial report. The company should also provide finaincla ratios of the company and their interpretations for common users to make more informed decisions. References Crawford Camiciottoli, B. (2013). Oral financial reporting: A rhetorical analysis of earnings calls. FINANCIAL REPORTING, (4), pp.15-34. Easton, P. (2016). Financial Reporting: An Enterprise Operations Perspective. Journal of Financial Reporting, 1(1), pp.143-151. Accountingtools.com. (2017). General purpose financialstatements - Questions Answers - AccountingTools. [online] Available at: https://www.accountingtools.com/questions-and-answers/general-purpose-financial-statements.html [Accessed 29 Apr. 2017]. Hribar, P. (2016). Commentary On: Do Compustat Financial Statement Data Articulate?. Journal of Financial Reporting, 1(1), pp.61-63. Knezevic, S., Djuric, D. and Dmitrovic, V. (2012). General Financial Reporting and Special Purpose Reports of Banks. Management - Journal for theory and practice of management, 17(62), pp.51-64. Nagar, V. and Petacchi, P. (2016). A Model of Aggregate Reporting Quality. Journal of Financial Reporting, 1(2), pp.1-19. Tabcorp.com.au. (2017). Tabcorp - Who We Are. [online] Available at: https://www.tabcorp.com.au/who-we-are [Accessed 29 Apr. 2017]. Tabcorp Holdings LTD. v. Treasurer of VictoriaCase No. S CI 2013 2464, S CI 2013 2703, 2013 VSC 324; BC201310331 (Supreme Court of Victoria, Commercial and Equity Division, Commercial Court; 24 June 2013). (2013). Gaming Law Review and Economics, 17(9), pp.662-669