History of Computers - 1887 Words

History of Computers ENG 121 The volume and use of computers in the world are so great, they have become difficult to ignore anymore. Computers appear to us in so many ways that many times, we fail to see them as they actually are. People associated with a computer when they purchased their morning coffee at the vending machine. As they drove themselves to work, the traffic lights that so often hampered us are controlled by computers in an attempt to speed the journey. Accept it or not, the computer has invaded our life. The origins and roots of computers started out as many other inventions and technologies have in the past. They evolved from a relatively simple idea or plan designed to help perform functions easier and quicker. The†¦show more content†¦It added numbers entered with dials and was made to help his father, a tax collector. In 1671, Gottfried Wilhelm von Leibniz invented a computer that was built in 1694. It could add, and, after changing some things around, multiply. Leibniz invented a special stopped gear mechanism for introducing the addend digits, and this is still being used. The prototypes made by Pascal and Leibniz were not used in many places, and considered weird until a little more than a century later, when Thomas of Colmar (A.K.A. Charles Xavier Thomas) created the first successful mechanical calculator that could add, subtract, multiply, and divide. A lot of improved desktop calculators by many inventors followed, so that by about 1890, the range of improvements included: Accumulation of partial results, storage and automatic reentry of past results (A memory function), and printing of the results. Each of these required manual installation. These improvements were mainly made for commercial users, and not for the needs of science. While Thomas of Colmar was developing the desktop calculator, a series of very interesting developments in computers was started in Cambridge, England, by Charles Babbage (of which the computer store Babbages is named), a mathematics professor. In 1812, Babbage realized that many long calculations, especially those needed to make mathematical tables, were really a series ofShow MoreRelatedHistory : The History Of Computers1631 Words   |  7 PagesThe History of Computers What is the history behind the computers we use in an everyday life? Most of us don t ask ourselves this question. But if it wasn t for the people who came up with these first inventions, we wouldn t have had the experience of this acknowledgment that we have today. Over the centuries computers have been evolving, becoming more and more advanced and equipped for the utilization of personal matter. What many of us don t know, is that the beginning of computers goesRead MoreHistory of Computers875 Words   |  4 PagesHistory of Computers Table of Contents Table of ContentsÂ…Â…Â…Â…Â…Â…Â….Â…Â….2 AbstractÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â….Â…Â…3 Body of ResearchÂ…Â…Â…Â…Â…Â…Â…Â….4 - 6 ConclusionÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â….Â…7 BibliographyÂ…Â…Â…Â…Â…Â…Â…Â…Â…Â…Â…..8 Abstract This project explains the history of computers, starting from Howard Aikens Harvard Mark I to present day time. Although I have not gone over all of the models in my report, I have chosen those which I feel have had the greatest effect on the computer world. I will show how in just forty years, computersRead MoreThe History of Computers1731 Words   |  7 PagesThe History of Computers Whether you know it or not you depend on computers for almost every thing you do in modern day life. From the second you get up in the morning to the second you go to sleep computer are tied into what you do and use in some way. It is tied in to you life in the most obvious and obscure ways. Take for example you wake up in the morning usually to a digital alarm clock. You start you car it uses computers the second you turn the key (General Motors is the largest buyersRead MoreHistory of the Computer1148 Words   |  5 PagesThe History of the Computer Long before computers were invented, humans realized the need for them. The history of the Computer started about 2000 years ago with the abacus. It is a wooden rack holding two horizontal wires with beads strung on them and was one of the best calculating machines until the seventeenth century (PBS, 1). In 1835, English inventor, Charles Babbage came up with the idea of the Analytical Machine, a general purpose, fully programmed-controlled, automatic mechanical digitalRead MoreHistory of Computer1341 Words   |  6 PagesHISTORY OF COMPUTER THE PRE-MECHANICAL AGE: 3000 B.C. – 1450 A.D. 1. Writing and Alphabets – Communication First development of signs corresponding to spoken sounds, instead of pictures, to express words. Around 2000 B.C., Phoenicians created symbols that expressed single syllables and consonants (the first true alphabet) The Greeks later adopted the Phoenician alphabet and added vowels; the Romans gave the letters Latin names to create the alphabet we use today. 2. PaperRead MoreA Brief History of Computers1103 Words   |  4 PagesComputers have been around for a very long time. Going back in history, some people believe that the abacus was the true first computer. The first abacus is believed to come into existence between 2700–2300 BC and was created by the Sumerians so that they could count faster, and has evolved through the years. The term â€Å"computer† came out around 1613. People who performed computations or calculations were often referred to as computers. One of the first major counting problems in history was the CensusRead MoreThe History And How Of Computers915 Words   |  4 PagesThe History and How of Computers Everything you do on a computer or phone is meticulously programmed. Surfing the web requires HTML, CSS, JavaScript, JQuery, and PHP. Lines upon lines written such as â€Å"$temp = password_hash($object-password, PASSWORD_BCRYPT);†. The binary zeros and ones of machine code turn into video games, websites, and programs such as what you are using right now to read this. The age of information was brought forth by the ability to access all known information and share newRead MoreTechnology : History Of Computers1924 Words   |  8 PagesTechnology: History of Computers Computers have taking a huge chunk of our everyday lives. If it be using a smartphone or any other type of technology. Computers have influenced a revolution in the way we live. But it was not always like this, before computers became a necessity, very few people had them in their houses. Only the people that could afford these big clunks of metal had them. As time would go by and technology grew a computer would find a home in everyone’s household. The history of computersRead MoreThe History Of Ibm Computers Essay1811 Words   |  8 Pages The history of IBM computers began in 1943, when the company created Mark I weighing nearly 4.5 tons (Yost 25). Already in 1952, the first big lamp computer IBM 701 appeared, and in 1959, IBM introduced the first transistor computers which reached such a level of reliability and performance that the U.S. Air Force found it possible to apply them in the early warning system of air defense (Yost 27-35). IBM is also the developer of the first general purpose computers, first computers with a byte-addressableRead MoreThe History Of Computer Engineering2185 Words   |  9 Pages The History of Computer Engineering What exactly is computer engineering? Many people may consider computer engineering as the branch of engineering that integrates electronic engineering with computer sciences. Being a computer engineering major, I must be aware of what I am dealing with in that major and how I plan to use what I learned from it in the future. If I was to just pick a major without any prior knowledge to it, then that would be senseless on my behalf. Now that I am mindful of the

Yellow Wallpaper - 1110 Words

The Yellow Wallpaper In Charlotte Perkins Gilmans, The Yellow Wallpaper, the main character, Jane encounters a mental illness that would take control of her entire life. The progression of Janes mental illness is demonstrated through the environment and how her surroundings depict her mental state. The house Jane lives in is a physical representation of her mental state. As the story progresses Jane has completely become isolated from her family and the rest of society. Jane is a prisoner in her own home. During the 1920s, most of the houses people lived in were gigantic, beautiful and large. The house Jane lived in was a colonial mansion that had the characteristics of a haunted house. The house was in fact so huge that it gave†¦show more content†¦Once analyzed the lines on the wallpaper seemed to be committing suicide, when you follow the lame uncertain curves for a little distance they suddenly commit suicide. The suicidal lines represented how Janes life was heading tow ards her own violent outcome. The wallpaper was very representative of how Janes life is in the present moment and maybe in the time to come. The thoughts of suicide were starting to consume her mind. Finally by the end of the story Jane had totally isolated herself from the rest of society. When she first got to the house Jane loved visiting the garden and walking the lane leading to the house. The garden was described as being a delicious garden. By the end of the story Jane no longer wanted to visit the garden or walk the lane. She locked herself inside the nursery and had no interaction with anyone. Both of those places symbolized unity and the community to her. Since she was disassociated from society and the garden and lane represented society, Jane isolated herself from those places also. This disassociation with society is the final stage of her illness. Now Jane has become Graves 4 one with the illness. She understood it in every detail. Jane has become one with her illness and is fine with being ill. Throughout this entire story Jane is perceived as a mentally ill woman who needs taken care of around the clock. What if JaneShow MoreRelatedThe Yellow Wallpaper829 Words   |  4 Pages The Yellow Wallpaper Charlotte Perkins Gilmans The Yellow Wallpaper first appeared in 1892 and became a notary piece of literature for it s historical and influential context. Gilmans The Yellow Wallpaper was a first hand account of the oppression faced toward females and the mentally ill,whom were both shunned in society in the late 1890s. It is the story of an unnamed woman confined by her doctor-husband to an attic nursery with barred windows and a bolted down bed. Forbidden to writeRead More The yellow wallpaper619 Words   |  3 Pages nbsp;nbsp;nbsp;nbsp;nbsp;The plot of â€Å"The Yellow Wallpaper† comes from a moderation of Charlotte Perkins Gilman’s personal experience. In 1887, just two years after the birth of her first child, Dr. Silas Weir Mitchell diagnosed Gilman with neurasthenia, an emotional disorder characterized by fatigue and depression. Mitchell decided that the best prescription would be a â€Å"rest cure†. Mitchell encouraged Gilman to â€Å"Live a domestic l ife as far as possible,† to â€Å"have two hours’ intellectual lifeRead MoreYellow Wallpaper1095 Words   |  5 Pagesand treatments played in reinforcing the prevailing, male-dominant gender roles through the subversion, manipulation and degrading of female experience through the use of medical treatments and power structures. Charlotte Perkins Gilman’s â€Å" The Yellow Wallpaper† is a perfect example of these themes. In writing this story, Charlotte Perkins Gilman drew upon her own personal experiences with hysteria. The adoption of the sick-role was a product of-and a reaction against gender norms and all of the pressuresRead MoreYellow Wallpaper1673 Words   |  7 PagesSvetlana Kryzhanovskaya Prof. Grajeda ENC 3014-MidTerm Paper March 12, 2012 Structuralism amp; Feminist Theory ‘The Yellow Wallpaper’ written by Charlotte Gilman can be affectively analyzed from two schools of thought structuralism and feminist theory. Though structuralists’ deny the work of literature any connection to its author (it must be what it is, no underlying meaning) feminist theory must first and foremost be understood in its historical framework. By the turn of the century,Read MoreThe Yellow Wallpaper3202 Words   |  13 PagesEnglish 1302 22 November 2011 Main Character’s Outsider Theme In Charlotte Perkins Gilman’s â€Å"The Yellow Wallpaper†, the narrator, Jane, is struggling to deal with her depression that she is suffering in a confined room that her husband, John put her in. John believes that this will cure Jane and make her better from her depression. Instead, Jane is slowly losing herself within the yellow wallpaper in the room causing her to become insane. Jane is not able to express her feelings with her husbandRead MoreThe Yellow Wallpaper1362 Words   |  6 Pages â€Å"The Yellow Wallpaper† Charlotte Perkins Gilman â€Å"The Yellow Wallpaper† written by Charlotte Perkins Gilman is gothic psychological short story written in journal-style with first-person narrative. Other elements used in the story are symbols, irony, foreshadowing, and imagery. â€Å"The Yellow Wallpaper is about a woman who suffers from postpartum depression. Her husband, a physician, puts her on â€Å"rest cure of quiet and solitude.† (Wilson 278). This cure consisted of the narrator being confinedRead MoreThe Yellow Wallpaper961 Words   |  4 Pages The Yellow Paper is a symbolic story written by Charlotte Perkins Gilman. It is a disheartening tale of a woman struggling to free herself from postpartum depression. This story gives an account of an emotionally and intellectual deteriorated woman who is a wife and a mother who is struggling to break free from her metal prison and find peace. The post-partum depression forced her to look for a neurologist doctor who gives a rest cure. She was supposed to have a strict bed rest. The woman livedRead MoreThe Yellow Wallpaper1844 Words   |  8 PagesSarah Kreeger EngWr 301 Professor Bradford 21 July 2013 Short Story Analysis The Yellow Wallpaper: The Power of Society’s Views On the Care of Mental Patients â€Å"The Yellow Wallpaper† by Charlotte Perkins Gilman takes the form of journal entries of a woman undergoing treatment for postpartum depression. Her form of treatment is the â€Å"resting cure,† in which a person is isolated and put on bed rest. Her only social interaction is with her sister-in-law Jennie and her husband, John, who is alsoRead Moreyellow wallpaper1165 Words   |  5 PagesIn the short story â€Å"The Yellow Wallpaper†, Charlotte Perkins Gilman, talks about a woman who is newly married and is a mother who is in depression. â€Å"The Yellow Wall-Paper† is written as the secret journal of a woman who, failing to relish the joys of marriage and motherhood, is sentenced to a country rest cure. Though she longs to write, her husband - doctor forbid it. The narrator feels trapped by both her husband and surroundings. The woman she sees behind the wallpaper is a symbol of herself andRead More The Yellow Wallpaper1523 Words   |  7 Pages emotion and sentimentalism, Charlotte Perkins Gilman wrote the short story The Yellow Wallpaper in order to help the oppressed females recover their voice, their rights, and their freedom. She skillfully leaded the reader’s interest from a little horrible opening; then, a curious feeling about Jane’s life immediately became anger because of the unexpected climax of the narrator’s own recognition in the yellow wallpaper. The author tried to show that female would stand up and do whatever they can,

Environment Management Answers To Question Bank free essay sample

Non-renewable Natural Resources: Important things in the environment that do not come back naturally, for example ores and fossil fuels. Environmental Management: A purposeful activity with the goal to maintain and improve the state of environmental resources affected by human activities. Objectives of Environmental Studies: According to UNESCO (1971), the objectives of environmental studies are: (a) Creating the awareness about environmental problems among people. (b) Imparting basic knowledge about the environment and its allied problems. C) Developing an attitude of concern for the environment. D) Motivating public to participate in environment protection and environment improvement. (e) Acquiring skills to help the concerned individuals in identifying and solving environmental problems. (f) Striving to attain harmony with Nature. Need for managers to study Environment Management: In ecology, sustainability is how biological systems remain diverse and productive. Long-lived and healthy wetlands and forests are examples of sustainable biological systems.Healthy ecosystems and environments are necessary to the survival of humans and other organisms. Ways of reducing active human impact are environment-friendly chemical engineering environmental resources management and environmental protection. Environmental Managers play major role in: i. Keeping track of hazardous materials and informing the public of possible harm to humans and the environment ii. Minimizing waste and preventing pollution iii. Identifying and minimizing environmental impacts from the organizations activities iv.Raising environmental and social responsibility awareness v. Establishing programs for sustainable resource use vi. Set up an information sharing system to assure institutional coordination ii. Prepare and release annual sustainability reports SQ. Write short notes on Environmental Audit Life Cycle Assessment. Answer: Sources: 1 . Http://YMMV. Sin. Org. UK/publications/on-Nine/advisories/45/45. HTML 2. Http://www. Environmentalists. Com. AU/what-is-an-environmental- audit. HTML 3. Http://en. Wisped. Rag/wick/Life-ices_assessment A] Environmental Audit: Environmental Audit reflects various types of evaluations intended to identify the gaps be;en the environmental compliance and management system implementation and suggest the related corrective actions. Many types of audit have been carried out by companies: 1] Compliance Audit: The most common type of audit consisting of checks against environmental legislation and company policy; 2] Issues Audit: An evaluation of how a companys activities relate to an environmental issue or (e. G. Global pollution, energy use) or an evaluation of a specific issue (e. . Buildings, supplies) 3] Health and Safety Audit: An assessment Of risks and contingency planning (sometimes merged with environmental auditing because of the interconnected impacts of industrial processes and hazards) 4] Site Audit: An audit of a particular tit to examine actual or potential environmental problems 5] Corporate Audit: An audit of the whole company and its polices, structures, procedures and practices 6] Due Diligence Audit: An assessment of potential environmental and financial risks and liabilities carried out before a company merger or site acquisition or divestiture (e. . Contaminated land remediation costs) 7] Activity or Operational Audit: An assessment of activities that may cross company departments or units (e. G. Energy or waste management) Stages in Audit: 1] Pre-audit Stage: Full management commitmentSetting overall goals, objectives, scope and priorities Selecting a team to ensure objectivity and professional competence 2] Audit Stage: On-site audit, well defined and systematic using protocols or checklists Review of documents and records Review of policies Interviews Site inspection 3] Post- audit Stage: Evaluation of findings Reporting with recommendations preparation Of an action plan Follow-up Benefits of Environmental Audit: Organizations understand how to meet their legal requirements Organizations can demonstrate they are environmentally responsible Organizations can demonstrate their environmental policy is implementedUnderstanding environmental interactions of products, services activities Knowing their environmental risks are m anaged appropriately understanding how to develop and implement an ISO 14001 MESS Improving environmental performance and saving money B] Life-Cycle Assessment: It is a technique to assess environmental impacts associated with all the stages of a products life from cradle to grave (i. E. , from raw material extraction through materials processing, manufacture, distribution, use, repair and maintenance, and disposal or recycling).Goals purpose: The goal of LLC is to identify all inputs and outputs of material flows used in reading products services and assessing how these material flows impact the environment. This information is used to improve processes, support policy and provide a sound basis for informed decisions. There are 2 main types of LLC: 1] Attribution Alas: They seek to establish the burdens associated with the production and use of a product, or with a specific service or process, at a point in time (typically the recent past). ] Consequential Alas: They seek to identify the environmental consequences of a decision or a proposed change in a system under study 4 Main Phases of LLC: ] Goal Scope: The goal and scope document therefore includes technical details that guide subsequent work: The functional unit, which defines what precisely is being studied and quantifies the service delivered by the product system, providing a reference to which the inputs and outputs can be related. Alternative goods or services can be compared and analyzed.The system boundaries Any assumptions and limitations The impact categories chosen 2] Life Cycle Inventory: It involves creating an inventory of flows from and to nature for a product system. Inventory flows include inputs of water, energy, ND raw materials, and releases to air, land, and water. TO develop the inventory, a flow model of the technical system is constructed using data on inputs and outputs. The flow model is typically illustrated with a flow chart that includes the activities that are going to be assessed in the relevant supply chain and gives a clear picture of the technical system boundaries. The input and output data needed for the construction of the model are collected for all activities within the system boundary, including from the supply chain The data must be related to the functional unit defined in the goal and scope definition. Data can be presented in tables and some interpretations can be made already at this stage 3] Life Cycle Impact Assessment: This phase is aimed at evaluating the significance of potential environmental impacts based on the LLC flow results.Classical life cycle impact assessment (ILIAC) consists of the following mandatory elements: Selection of impact categories, category indicators, and characterization models; The classification stage, where the inventory parameters are sorted and assigned to specific impact categories; and Impact measurement, where the categorized LLC flows are characterized, using one f many possible ILIAC methodologies, into common equivalence units that are then summed to provide an overall impact category total. ] Interpretation: Its a systematic technique to identify, quantify, check, and evaluate information from the results of the life cycle inventory and/or the life cycle impact assessment. The results from the last two phases are summarized during this phase. Interpretation phase should include: Identification of significant issues based on the results of the LLC and ILIAC phases of an LLC Evaluation of the study considering completeness, insensitivity and consistency checks Conclusions, limitations and recommendations SQ. Ozone Layer: Its importance to our planet, harms of its depletion ways in which it may be minimized. Answer: Sources: 1 . Http://en. Wisped. Org/wick/Ozone_Rarer 2. Http://study. Com/academy/lesson/the-ozone-layer-importance-and-the- harmful-effects-of-thinning. HTML 3. Http://www. EPA. Gob/specula/science/ effects/index. HTML 4. Http://vow. Grenadier. Com/5-ways-prevent-ozone-depletion. HTML Ozone are: The ozone layer refers to a region of Earths stratosphere that absorbs most of the Suns LLC radiation. It contains high concentrations of ozone (03) relative to other parts of the atmosphere. The ozone layer is mainly found in the lower portion Of the stratosphere, from approximately 20 to 30 kilometers (12 to 19 mi) above Earth.The ozone layer was discovered in 1 913 by the French physicists Charles Fairy and Henry Poisson. Ozone in the Earth s stratosphere is created by ultraviolet light striking oxygen molecules containing two oxygen atoms (02), splitting them into individual oxygen atoms (atomic oxygen); the atomic oxygen then combines with unbroken 02 to create ozone, 03. The ozone molecule is unstable (although, in the troposphere, long-lived) and when ultraviolet light hits ozone it splits into a molecule of 02 and an atom of atomic oxygen, a continuing process called the ozone-oxygen cycle.Chemically, this can be described as: 02 + have -i 20 o + 02 0 03 Impo rtance of Ozone Layer: The sun radiates large variety of radiations including ultraviolet radiations which are very harmful to the human body. LIVE radiation causes skin cancer and cataracts. IV radiation also affects the fertility of other animals, as well as the viability of their offspring. Plants are affected by IV radiation because it effects their ability to grow and develop correctly. The ozone layer absorbs ultraviolet radiation rays and prevents them from coming to the surface of the earth thus saving the human beings from harmful rays.This ozone layer in the stratosphere is considered to be good ozone. The ozone layer occurring naturally in the lower layers of the atmosphere helps remove the pollutants from the surface of the earth. Harms of Ozone Depletion: The ozone layer can be depleted by free radical catalysts, including nitric oxide (NO), nitrous oxide (NON), hydroxyl (OH), atomic chlorine (C), and atomic bromine (BRB). But, the concentrations of chlorine and bromine have increased markedly in recent years due to the release of large quantities of man-made organelles compounds, especially chlorofluorocarbons (Cuffs) and burglarproofing.This gives rise to Ozone Holes, which is nothing but an annual thinning of the ozone layer over Antarctica, caused by stratospheric chlorine. It is unable to absorb the harmful Ultra-violet rays. IV radiation causes non-melanoma skin cancer and plays a major role in malignant melanoma development. In addition, IV has been linked to cataracts a clouding of the eyes lens. Physiological and developmental processes of plants are affected by CIVIC radiation. It brings changes in plant form, distribution of nutrients within the plant, timing of developmental phases and secondary metabolism. Ozone-depletion causes reduction in phytoplankton production which is the foundation of aquatic food webs. Also, it results in decreased reproductive capacity and impaired larval development of fish, shrimp, crab, amphibians and other animals. Increases in solar LIVE radiation could affect terrestrial and aquatic biochemical cycles, thus altering both sources and sinks Of greenhouse and chemically-important race gases e. G. , carbon dioxide (CO), carbon monoxide (CO), carbonyl sulfide (COOS) and possibly other gases, including ozone.Synthetic polymers, naturally occurring polymers, as well as some other materials of commercial interest are adversely affected by solar IV radiation. Increased IV radiation accelerates their breakdown. Ways to reduce Ozone Layer depletion: Reducing the use of private vehicles, the emissions from which create smog which depletes Ozone layer. Car pooling taking public transport, walking, using a bicycle, using vehicles having hybrid/electric zero emission engine will e the good alternatives. Usage of CEO-friendly and natural cleaning products (free of toxic chemicals) for household chores is a great way to prevent ozone depletion.Pesticides may be an easy solution for getting rid of weed, but are harmful for the ozone layer. The best solution for this would be to try using natural remedies. A lot of rocket launches result in combustion by products that are ozone-destroying compounds. So, stringent regulation should be developed regarding this. Governments across the world should take a strong stand for banning the use of harmful compounds like Cuffs, Nitrous Oxide etc. o Save the ozone layer. SQ. Renewable Energy Innovations: Its need/importance. List its commercial advantages 5 reasons of its limited/slow growth in India.Answer: 1 . Http://en. Wisped. Org/wick/Renewable_energy 2. Http://remarkableness. Bloodspot. In/ADD 2/10/why-is-renewable-energy- important-for. HTML 3. Http://www. W. Seas. Ii/Renewable/ 4. Http:// www. Bridgetown. Com/blob/tag/renewable-purchase-obligations/ Renewable Energy: Renewable energy is generally defined as energy that comes from resources which are naturally replenished on a human timescale such as sunlight, wind, rain, tidal waves, geothermal heat and bio fuels that are grown and harvested without fossil fuels.Renewable energy replaces conventional fuels in four distinct areas: electricity generation, hot water/ space heating, motor fuels, and rural (off-grid) energy services. Need/elementary of Renewable Energy Innovations: Fossil fuels when burn, create harmful greenhouse gas emissions and our planet is already feeling the Impact of climate change. By using renewable energy instead of fossil fuels we would significantly decrease the current levels of greenhouse gas emissions, and this would have positive environmental impact for our entire planet.Renewable energy can improve our energy security by reducing the need for foreign Oil import. The global Oil market has been characterized by extremely volatile prices and our dependence on oil continues to grow. By switching to renewable energy and using more domestic renewable energy sources, we would drastically improve our energy security and energy independence. Renewable energy offers variety of different options to choose from. What this means is that countries can choose between sun, wind, biomass, geothermal energy, water sources, etc, depending on the potential and availability of each of these sourc es. Renewable energy can also give strong boost to our economy in form of new jobs. The number of people employed within the renewable energy industry is rapidly growing. Renewable energy can help in fight against poverty by playing part in electrification of many rural areas in developing world. In these rural areas renewable energy is much cheaper energy option to satisfy energy needs as compared to traditional energy solutions. Renewable energy can also help improve political ties between countries by haring tech analogical know-how.Some large renewable energy projects could even be joined works of two or more different countries. Commercial Advantages of Renewable Energy Innovations: A] Building Designs: New buildings should be designed with minimum energy use in mind. Renewable energy measures such as solar thermal / heat pumps / biomass boilers / stoves can then also be considered. Buildings designed to create a comfortable working environment with the min mum of artificial heating, cooling and lighting have lower energy costs and environmental impacts. B] Geothermal/Ground Source Heat Pumps:Ground source heat pumps are an ideal solution for heating and cooling in commercial buildings. These systems can collect energy through pipes buried just below the ground. Also, the running costs are lower. C] Solar Panels: Solar collectors can be particularly economical for space or water heating in large buildings. Photovoltaic (IV) panels, which convert solar energy directly into electricity, can be used for powering electric fencing or as a backup power where grid supplies are unreliable. D] Landfill Sites: ; mandrill sites continue to produce environmentally damaging and potentially gizzards methane emissions.Collecting this gas for electricity production is a cheap, clean and highly successful renewable energy technology. E] Bio- fuels: Bio-fuels, derived from a variety of crops and wastes, can be blended with conventional vehicle fuels to produce a greener alternative. Using bio-fuels reduces CO emissions and the use of finite fossil fuels. F] Wind Turbines: Small wind turbines combined with battery storage can provide a solution to electricity supply problems for small communities and businesses. 5 Reasons of limited growth of Renewable Energy in India:-Growth in the Indian solar sector has slowed down in 2013. The main reason for the slowdown is uncertainties and delays around policies. The new government wants to now push the solar market. India is an ideal market for renewable energy. It has got a vast potential for generating power from the sun, from wind, from small hydrophone and from biomass. But, Bureaucracy and a lack of dependable and transparent policies are holding back investments. Previously government used to provide 2 types of incentives i. E. Accelerated Depreciation (AD) Generation-Based Incentive (GOBI). AD would revive tax-benefits, whereas GOBI would provide incentives for every turbine installation. Both these incentives are withdrawn. Due to this, investors are not turning up. Bottlenecks caused by Indians weak grid system are another barrier to higher growth of renewable energy. Due to weak grid system, the generated electricity cannot be transmitted to the remote and deprived areas. Sluggish market dynamics, lack of holistic vision, absence of long term planning are the other reasons for slow growth of renewable energy in India.Q 1) b) Carl Fredricks ideologies visa-a-visa environment what major issues are dealt in the feature? Carl Frederickson, the protagonist of the movie, worked hard to fulfill his and his passed away wifes dream of having club house on the cliff facing paradise falls. He gets disturbed by the heavy arbitration around his house which also forces him to leave his place. He makes makeshift aircraft by using 1 0000 helium balloons which lifts his house. He takes his house toward paradise falls which suffers from thunderstorm; destroying few balloons, due to which, his floating house comes closer to hill surface but far away from falls.He drags his house award falls; during this journey he comes across his childhood hero Mount who wanted to capture a bird. Mount uses dogs as slaves for capturing bird controls them through electrical methods. Which shows humans can go to any levels for their wants and wishes. Carl throws all his belongings which he preserves as memories; so that he can fly his house for saving bird. He fights with Mount and saves bird; and helps injured bird to find her chi kicks leaving them safe in their natural habitat. Also accepts Dug as his own dog. He gives away his belongings, his house, wife memories to save bird and the environment there.

The Accounting Systems of the United States and France free essay sample

Nowadays, because the world is becoming more globalized and harmonized, standard-setters feel the need to report their accounting in a uniform way. The International Accounting Standards Board [IASB] was formed as a non-for-profit corporation to incorporate, monitor and assess International Accounting Standards for all countries in the world, producing what we know as International Financial Reporting Standards [IFRS]. IASB provides insight on potential amendments to current accounting standards. Furthermore, this paper will provide a description of the accounting systems in the countries of the United States and France and provide a comparison of the two systems. United States â€Å"Britains American colonies broke with the mother country in 1776 and were recognized as the new nation of the United States of America following the Treaty of Paris in 1783. During the 19th and 20th centuries, 37 new states were added to the original 13 as the nation expanded across the North American continent and acquired a number of overseas possessions† (CIA World Fact Book, 2004). We will write a custom essay sample on The Accounting Systems of the United States and France or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The history and background of the United States serves as a basis to the way accounting is reported in the US. The earliest method of accounting in the United States includes the â€Å"Dutch style† and the â€Å"method of Venice† (Secord, PowerPoint, 2006). In addition, accounting in the US highly influenced by the United Kingdom (UK); thus, their accounting development and systems were originally exported from the UK system. This British influence initially brought professionalism to accounting in the United States. In addition, the founding fathers of US accounting and early accounting societies were of expatriate Britons, in particular, Arthur Young of Ernst Young and James Marwick of KPMG (Nobes, 2006, p143). â€Å"The United States is a federation of individual states, each of which has its own legislative body with extensive powers to control business activity and levy taxes within its own boundaries† (Nobes, 2006, p144). Due to this, the right to practice as a Public Accountant and the requirements of a PA differs from state to state. Furthermore, it is not a requirement for every state to be a member of the national body the American Institute of Certified Public Accountants (AICPA). By definition, the AICPA is a national association for all Certified Public Accountants (CPA) whose mission is to provide accounting professionals with uniform certification and licensing standards, establishing professional standards, and enforcing current requirements† (Definition of AICPA). Any firm that wishes to be audited by the AICPA must follow Generally Accepted Accounting Principles (GAAP will be discussed later in this paper). The AICPA served as a main standard-setter in the United States for several years. The AICPA’s history dates back to 1887 with the formation of American Association of Public Accountants (AAPA), also known as the American Institute of Accountants, with voluntary committees to help the Institute to maintain high quality standards of the PA profession, promote interest as a CPA, act as a spokesperson for the profession, and providing any necessary services to their members (AICPA, 2006-2007). Although the AICPA gave up its role as the main standard-setter, it still issues detailed guidance called Statements of Position, concentrating from 2003 on industry-specific guidance (Nobes, 2006, p148). The United States’ â€Å"federal securities established a Securities and Exchange Commission (SEC) in 1934 to administer the securities regulations† (Nobes, 2006, p144). The accounting system in the US was strongly influenced by the SEC as opposed to a governmental influence. The SEC sells, exchanges and trades securities, protects investors while maintaining fair, orderly and efficient markets and ultimately facilitates capital formation (Pereira, 1992, p17). The US has the largest and one of the most important, stock exchanges in the world the New York Stock Exchange located on Wall Street in New York City. This makes the US a huge market for investors world-wide. All investors would like to have access to certain facts about an investment before buying it and while holding it. In order to achieve this, the SEC requires all public firms and companies to disclose meaningful financial and other information to the public, to follow GAAP (SEC, 2007). Thus, any company that wishes to be a market in the SEC’s securities must register with the SEC. For those companies with foreign registrants, the SEC requires them to either report under US GAAP or to provide reconciliations to US GAAP (Nobes, p146, 2006). The SEC also requires public firms to follow GAAP in order to be audited. It is quite evident that most of American accounting is rule based, not government based. According to Nobes’ textbook, Comparative International Accounting, the commission since its inception has intended to limit the exercise of its accounting standard-setting authority to a supervisory role, permitting and encouraging the private sector, currently through the FASB, to maintain leadership in the standard-setting process (p145). The Financial Accounting Standards Board, in short, FASB, has been the ultimate standard-setter of financial accounting and reporting in the US since the early 1970’s. The FASB is entirely financed voluntarily by the sales and contributions from PA firms, investor and creditor organizations and contributions made to the Financial Accounting Foundation (FAF). It consists of seven Board members; but for a proposed accounting standard to pass, it must obtain five out of seven votes of the members on the Board. â€Å"In drafting its standards, the FASB adopted a distinctive style: they are very detailed, prescriptive, and proscriptive. With definitions and examples, a FASB standard can be a few hundred pages long! † (Pereira, 1992, p21). The FASB established a conceptual framework regarding objectives and concepts that the FASB uses in developing standards of financial reporting that consists of four framework levels: 1. )objectives of financial reporting by business enterprises, 2. )qualitative characteristics of accounting information, 3. )recognition and measurement in financial statement of business enterprises, 4. )elements of financial statements. The framework acts as a fundamental guide to provide consistent standards, showing the function and limits of financial accounting and statements, and dentifies the goals and purposes of accounting (Nobes, 2006, p151). â€Å"Generally accepted accounting principles, commonly abbreviated as US GAAP or simply GAAP, are accounting rules used to prepare, present, and report financial statements for publicly-traded companies and many privately-held companies. Similar to many other countries practicing under the common law system, the United States government does not dire ctly set accounting standards, in the belief that the private sector has better knowledge and resources† (Wikipedia, US GAAP). The conceptual framework is a fundamental basis of accounting whereas GAAP are the rules that public companies use to prepare their financial statements. Companies’ financial information is presented in financial statements that are viewable by the public, mainly for the interest of investors. Accounting information is extremely important and thus, has to be understandable to the users, reliant and relevant. â€Å"Information is not worth presenting unless it has some minimal level of both relevance and reliability† (Nobes, 2006, p153). Relevance refers to the value and quality of the information and its timeliness availability to users; reliability means that the information is free from bias, represents what its purpose is, and should be verifiable. The consolidated financial statements were originated in the United States (as discussed in class). The statements consist of the Balance Sheet, Income Statement and Statement of Cash Flows. The elements of the financial statements are assets, liabilities, equity, revenues, expenses, gains, losses, and other comprehensive income. In addition, conventions such as historical cost, revenue recognition, matching principle, and so forth are the fundamental basis for income measurement. Thus, US accounting focuses on the measurement of income. The income statement comprises of either income from continuing operations or income from the discontinued operations, including any gains or losses that may have happened during the accounting year. For the most part, if there is a disposal of one operation, there should be a [net of tax] gain or loss on that disposal recorded under the income from discontinued operations. The Statement of Other Comprehensive Income appears sometimes in the financial statements. It can be presented as a note, as a part of the income statement under ‘other comprehensive income’, or as a separate income statement. Also, any gains realized through the reevaluation of investments should be included in the other comprehensive income statement. (Nobes, 2006, p155) Moreover, as mentioned in the textbook, â€Å"a further difference from nearly all other countries is that three years of figures are presented; that is, the two preceding years’ comparative figures. This is the SEC requirement† (Nobes, 2006, p155). The US balance sheet is quite standard in North America. It has two sides the left side shows the assets and the liabilities and shareholders’ equity are shown on the right side. As learned in accounting courses, the total amount of assets should be equal to the sum of liabilities and shareholders’ equity. It is worth mentioning that under the United States balance sheet format, current assets precede the long-term assets (fixed assets). This order is different from the order under European national laws. Thus, the US formats are not usually well-adopted by non-technical shareholders for reading (Nobes, 2006, p154). See Appendix A for sample balance sheet. The final statement is the Cash Flow Statement. It is a more recent statement than the other two and it is a SEC requirement. It focuses on cash movements and needs the balance sheet and income statement to derive the movements in cash. Moreover, like the income statement, it is also required to show three years’ figures in the cash flow statement (Nobes, 2006, p156). The cash flow statement is comprised of three categories: cash from operating activities, cash from investing activities, and cash from financing activities. A comparison of, for example, two years’ figures from the balance sheet and income statement will provide an analysis on the sources and uses of cash, and ultimately showing the change in the beginning cash balance from the ending balance. All three statements, however, can become confusing between countries because of the variety of terminology used. Using the example used in Nobes’ textbook, the UK term ‘shareholders’ funds’ has several expressions in the US – shareholders’ equity, shareowners’ equity, or common stockholders’ equity to name a few. Another example would be the term inventory; â€Å"the most usual meanings of the UK terms ‘stock’ and ‘shares’are translated into the US term ‘inventory’ and ‘stock’ respectively† (Nobes, 2006, p156). This may lead to misunderstanding when other countries’ investors review US companies’ financial statement. Therefore, we need to recognize the terminology problem and try to translate some terms to the correct meanings. In addition to the consolidated financial statements, there are extensive notes and management discussion and analysis section. Furthermore, there is an Auditor’s Report that explains what the independent auditors have done to provide reasonable assurance that the financial statements are free from material misstatement and that the statements are in context of generally accepted accounting principles. One accounting firm is sufficient to perform the audit and sign off on the Auditor’s Report. In short, the US accounting rules are extensive and detailed. The financial statements are prepared under generally accepted accounting principles and are made extremely useful for investors to. However, there are indeed some weaknesses in the US accounting system. For example, there is no major body, like the Government, to control the accounting process; many boards can make decisions about the accounting rules that they set. Moreover, the accounting rules and principles are complicated and the accounting system lacks harmonization. A famous example of the lack of accounting system in the United States is the Enron scandal back in 2001. Enron lied about their profits, especially when they started to suddenly see a huge drop in their market share. Their accounting firm, Arthur Anderson covered up their loss and manipulated the financial statements. They ultimately destroyed any evidence with Enron, thus when the word got out, both companies’ reputation went under because of the fraud they committed. This example lead to a new, updated version of the independence standards for PA’s and had an overall affect to the way accounting was performed in the US. It is required that all firms world-wide accept and adopt IFRS within the next couple of years. Firms and companies are already preparing for the new change instead of waiting for the deadline date. France Financial reporting in France was influenced by the common law system in the late seventeenth century. As cited by Nobes, Howard says â€Å"Colbert’s Ordonnance de Commerce of 1673 during the reign of Louis XIV formed the basis for the Napoleonic Commercial Code of 1807, a Code which has spread throughout continental Europe† (Nobes, 1992, p217). During the past century, France has been increasingly impacted by global capital markets dominated by Anglo-Saxon countries, particularly the United States. Because of this, France has been able to produce a dualism in accounting on the basis of international and US standards between the financial statements of individual business enterprises and those of groups (Nobes, 1992, p217). The accounting system in France was influenced minutely by the French government but it was driven immensely by the tax law. According to Nobes, France’s rules originated from a variety of sources such as the French state, the European Union, the national accounting council (Conseil National de la Comptabilite, CNC), and the accounting regulation committee and are codified in a Commercial Code (Code de Commerce) and a national accounting plan (Plan Comptable General, PCG) (Nobes, 1992, p217). The PCG was established mainly with macroeconomic aims and little input from the accountancy profession. The French national accounting plan is the most distinctive part of French accounting regulation. â€Å"The PCG was amended and made mandatory for all companies in 1983, when France adopted the 4th and 7th Directives of the European Union† (As discussed in class, Secord, 2006). It was the start of French accounting standardization. The purpose of implementing PCG was to be the basis of the accounting legislation in France ( , 2005). It is administrated by the CNC (the national Accounting Council) that consists of a mix of public and private sector regulatory and standard-setting bodies. The PCG is not merely a chart or classified list of ledger accounts but a very detailed manual on financial accounting. Included within it are definitions of accounting terms, valuation and measurement rules, and model financial statements† (Nobes, 2006, p281). 1984 was a period of globalization, deregulation, and privatization in which the accounting profession in France was reorganized and international standards emerged as a strong opponent to national standards (Nobes, 1992, p216). In the 1990’s, more large listed French companies published their consolidated financial statements in accordance with IFRS because there were an increasing number of French companies entering international markets (Nobes, 1992, p225). Accounting laws in France apply to all public and private businesses with the primary focus to report to owners and creditors. France has a unified accounting system as opposed to a flexible system. Furthermore, their accountancy is based on tax and legal framework. Appendix 13. in the textbook shows the classification of expenses and revenues; they are classified by nature, not by function; thus enabling the PCG to be applied in a similar way regarding all business enterprises instead of just companies. The PCG mainly focuses on ‘inventory’ meaning that France accounting’s focal point is the balance sheet rather than the income statement [income measurement] (Discussed in class). As a result, the PCG asked to keep daily acco unting records such as a journal and a ledger in order to prepare the balance sheet in annual financial statements. The balance sheet is most often presented in two-sided form, with assets on one side and liabilities and capital on the other. It is noted that the capital section is broken into several different accounts, tax being the most common. There is more detail on the face of the balance sheet than there is disclosed in the notes. See Appendix B for sample balance sheet. Ultimately, the PCG’s goal is to provide a true and fair view of the financial statements (Discussed in class). The income statement becomes the product of changing in balance sheet accounts. It also asks to show the financial statements to the taxation authorities as well as reporting to owners and creditors (Discussed in class). The cash flow statement is recommended by the CNC but it is not mandatory for individual companies. In addition, notes to the financial statements were only required by law in 1983 (Nobes, 1992, p222). An Audit Report is provided in addition to the consolidated financial statements. All companies are audited by members of the CNCC (Compagnie Nationale des Commissaires aux Comptes). An auditor is appointed for a six-year term and each audit is required to have two auditors from two separate firms to sign off on the financial statements (Nobes, 1992, p226). Accounting principles for the individual company level in France differ significantly than from the United States. Examples include the following: 1. ) Formation costs may be capitalized and amortized rather than being written off as incurred. 2. ) Depreciation rates are usually those laid down for tax purposes. French companies do not use residual values. 3. ) Weighted average cost and FIFO are used to value inventory. LIFO is not allowed because it provides too much of a tax benefit. 4. ) The percentage of completion method is the preferred method for long-term contracts according to the PCG, but the completed contract method id permissible and common (Extracted from Nobes, 1992, p224). These examples show the differences in accounting practices from one country to another. It is evident that terminology and the base of accounting, whether rule-based or government-based, affect the way countries report financial accounting. Unlike the US, tax rules in France generally take over accounting rules. Thus, tax law is compatible with the PCG. It is the most important influence on the financial statements of individual business enterprises. The Commercial Code and the Companies Act are also compatible with the PCG although they do not refer to it. Moreover, the French accountancy profession is increasingly influential but has never issued accounting standards (Nobes, 2006, p292). Because IASB has established IFRS to try and unify financial reporting across the globe, France will be reporting their financial statements in accordance with IFRS. In short, French accounting system is highly uniformed. French government can regulate and control the accounting system and government financing can go to the French companies. The focus on the country’s macroeconomic plan is one of the bases for setting up the accounting system. ( , 2005). Accounting in France is highly influenced by tax laws with financing generally provided by banks, government, and family interests. Comparison of United States and France The United States and France have different approaches as to financial reporting. The US accounting is rule based whereas the French accounting system is governmental based. The accounting rules in the US only apply to the public companies that are required to register with SEC. However, the accounting rules in France are highly uniformed and apply to all the companies. Moreover, the French accounting standards are highly influenced by tax and legal laws; in the US, accounting and tax have completely different method of reporting. In France, there is only one accounting regulation to be the basis of the accounting system the national accounting plan (PCG). Most companies in France obey the rules set in PCG. However, in the US, there are two regulations to guide the accounting work – the SEC, and is Generally Accepted Accounting Principle (GAAP). All the financial statements of the public companies in the US must follow the rules set in the conceptual framework and GAAP. Furthermore, the US accounting rules are more detailed whereas French rules tend to be more general. In short, the French accounting system is not only influenced by the government and tax law, but also related to the country’s macroeconomic plan. In contrast, the US accounting system is more related to the public companies and the US accounting rules always used to standardize the public companies’ financial accounting work (microeconomic). The financial statements in the US are prepared for the investors to aid in making investment decisions. However, the financial statements in the France are prepared for creditors, owners, and tax authorities. The US also has the largest stock exchange in the world. France has four stock exchanges but it is not nearly at the level of the US. After examining the financial statements of companies in the US and France, several differences exist. Overall, in the US, the accounting system focuses on income measurement reported on the income statement. Principles and elements, such as matching, revenue recognition, expense, and revenue are set in the conceptual framework to be the base of financial reporting. The word ‘inventory’ in the US refers to how much merchandise, raw materials and finished goods a company has in stock. On the other hand, in France, they focus on the balance sheet. They do not have many rules for the income measurement. Instead, the income statement is the product of changing in the balance sheet accounts. France focuses on inventory, which in contrast is a broader term for ‘everything’ the company has, and items on the balance sheet to provide their income. On a more detailed level, France capitalizes and amortizes its formation costs whereas the US writes them off as they are incurred. The US uses residual values for the calculation of depreciation whereas in France, residual values are not used. Moreover, for the treatment of inventories, LIFO is allowed and commonly practiced for inventory valuation in the US, as well as the weighted average cost method and FIFO. Because using of LIFO causes large reductions in balance sheet figures and the accounting in France need to obey the tax rules, LIFO is not allowed in France. As we know, the terminology for the financial reporting (for example, the term inventory or shareholder’s equity) may be a problem as a result of different language in different countries. Therefore, when looking at other countries’ financial statement, the reader should read up on the accounting system in the specific country to understand the underlying meanings of the terminologies. With respect to the auditors and the auditor’s report, there are two differences between the US and France. First, there is only one auditor required to audit the US financial statements, but in France, two auditors are required to audit the financial statements and sign off on the Auditor’s Report. Second, in the US, the key words the auditor use â€Å"in the opinion in the last paragraph are ‘present fairly†¦in conformity with generally accepted accounting principles’. Those words contrast with the words used in other countries, which note compliance with company law and that ‘the accounts give a true and fair view’†(Nobes, 2006). Furthermore, as we know, making rules is conceptually distinct from enforcing them but the roles may sometimes be combined in practice. (Nobes, 2006) The strictest and best-resourced enforcement regime in the US is the Securities and Exchange Commission in the US. Auditors in the US are supervised by the Public Company Accounting Oversight Board, and thus follow suggested rule depicted by FASB, in accordance with US GAAP. In France, the enforcement body is the stock exchange regulator, the Aurorite des Marches Financiers, which is proactive and uses advance clearance as one its operating procedures. It has delegated review of audit quality to the Comie de l’Examen National des Activites of the Compagnie Nationale des Commissaires aus Comptes. The latter body is responsible for the registration of auditors and is supervised by the Haut Conseil des Commissaires aus Comptes. (Nobes, 2006, ) In conclusion, the United States and France have different influences on accounting. Their history affects the way accounting is reported in each country. Rules within the country and governmental influences play a huge factor in the way accounting is performed. The United States is more individualistic where Public Accountants tend to display their professional ability to maintain occupational self-control in their accounting practice. France is more centralized where the accounting system is fully influenced by the government and tax laws. However, accounting is always changing. Accounting ideas move from one country to another through transfer of technology. Ultimately, in the next couple years, both countries will have adopted IFRS, along with other countries around the globe to aid in the uniformity of financial reporting. Appendix A