Meat And Poultry Consumption An Important Part Of Our...

To feed 316 million Americans, meat has been an important part of our diet and nutrition segment of U.S agriculture. In 2012, total meat and poultry production reached more than 93 billion pounds. There are 6,278 federal inspected meat and poultry slaughtering and processing plants in the U.S (Harrison, 2015). American men eat on average 6.9 ounces of meat per day and women eat 4.4 ounces. Even though we consumed and processed extensive amount of meats for consumption, we tend to overlook important facts on why eating meat is wrong. According to Doctor Wein, Chief of Science Communication Branch in National Institutes of Health (NIH), â€Å"eating red meat on regular basic may shorten your life span†. He wrote this article in attempt to show†¦show more content†¦I had a harder time to breath when walking, even harder when running. Next I would snore during sleep time and sweats without even doing anything. My body was place on burden by the excessive intake of red me ats. It hard to go places when your heart can not pump fast enough bloods to get to your muscles and lungs in order to get your body moving. As a result, many people die from heart diseases which is the number case of death in United States According to the CDC (Centers for Disease Control and Prevention) in 2012 acquired health statistics. In addition, â€Å"the International Diabetes Foundation rated the United States as one of the highest nation in developing world in terms of 10.75 percent of adults , which is one out of eight adults suffers from type 1 or type 2 diabetes in 2015† (Lisa, 2015). Next, Doctor Wein describe in his paper a study performed by Dr. Frank Hu of Harvard University of Public Health with his research team whose conducted a large sample studies to see the association between mortality and red meat intake to support his opposition. â€Å"They studied over 37,000 men from the Health Professionals Follow-up Study (began in 1986 to 2012) and over 83,000 women from The Nurses’ Health Study which began around 1980s† (Harrison,2012). These participants were in health states at the start of the study which was free of cardiovascular disease and cancer risks. Next, the participants were required to fill out a food questionnaire every four

Gender Roles in the Epic of Gilgamesh Essay - 679 Words

Gender Roles in the Epic of Gilgamesh In the Epic of Gilgamesh, gender plays a very significant role. While women were not the most powerful gods nor the strongest or wisest of humans, they still had tremendous influence. Though the main characters of the story, Gilgamesh and Enkidu, are male, women did not play a necessarily minor role. With all the women that play a role in the Epic of Gilgamesh, gender is a topic worthy of discussion. The obvious role of men in the Epic of Gilgamesh is that of the position of power. Anu, a male, is the most powerful God. Furthermore, not only is Gilgamesh the king of Uruk, but he is also two-thirds divine, which gives him unparalleled power, at least in the human world. This is evident in†¦show more content†¦O Shamash, rise against Humbaba the mighty gale winds...let rise thirteen winds and Humbabas face darken, let the weapons of Gilgamesh then read Humbaba! (George, III, 88-93). Clearly, gender plays a significant role in terms of Ninsun being a wise woman in a motherly position. Ninsun is not the only woman that takes on the role of a wise woman who provides guidance. After passing through the twin mountains of Mashu, Gilgamesh encounters Shiduri, the tavern keeper. Lost in his wanderings, he is forced to seek advice from her on how to reach Uta-napishti. It is ironic because after his blatant abuse of power and mistreatment of women, as mentioned above, it is a woman that he seeks advice from in one of his weakest moments. She tells him how to reach Uta-napishti and the dangers that lay in between and tells him to find Ur-shanabi so that he may continue his journey. In addition to providing guidance, women also play powerful roles. Take Shamhat for example. She uses the power of sex and curiosity to lure Enkidu away from his wild environment. After having sex for seven days and seven nights, Enkidu was no longer able to return to live amongst the animals and was forced to learn the ways of civilized life, which Shamhat taught him. It is easy to see that at this point in the epic, Shamhat clearly possessed the upper hand over Enkidu. HeShow MoreRelatedGender Roles in The Epic of Gilgamesh688 Words   |  3 PagesThe Epic of Gilgamesh: Gender roles The Epic of Gilgamesh chronicles the life of the great warrior and hero Gilgamesh. Gilgamesh is not great hero because he is moral. In fact he is feared because a goddess made him, strong as a savage bull, none can withstand his arms (1). This phrase underlines the terrible power of femininity, in the view of the Mesopotamian culture that produced the text. On one hand, the female principle is responsible for creation. On the other hand, the female principleRead MoreGender Roles During The Epic Of Gilgamesh An Epic Poem 939 Words   |  4 PagesApril 4, 2017 Gender Roles In Gilgamesh, an epic poem, gender roles play a large role in the plot line. Even female goddesses had some key roles through this ancient epic. They might not have necessarily had the same strengths and duties to their male counterparts, but their roles were substantial. Even though the main characters in this epic, Enkidu and Gilgamesh, are male, women still had major roles in their tale. In the story of Ruth, Naomi and her mother-in-law defy gender roles and workRead MoreGender Roles in the Epic of Gilgamesh Essay1141 Words   |  5 Pages The Epic of Gilgamesh is a story of Gilgamesh, a man who was two-thirds god that was saved by companionship. Gilgamesh was a cruel and careless king, who spent his time raping women, exhausting citizens, and conquering foes and foreign lands until he met, fought and was guided by his great friend and soul mate, Enkidu. With the help of Enkidu and his influence, he learned compassion as well as wisdom and integrity, and eventually Gilgamesh became a great and fair king. Though the story focusesRead MoreGender Inequality In Gilgamesh Essay1339 Words   |  6 Pageshistory, there has always been a gender inequality separating the roles and power of men from women. Most societies were patriarchal, emphasizing male dominance in society and directing women towards a more idle role so that they were more ornamental than influential. Through this gender division, women would take on the less powerful role as a nurturing mother, or caring wife over and over again in several ancient societies up to modern day societies. In Gilgamesh, male characters are emphasizedRead MoreRelationship Between Ninsun And The Loving Mother Of Gilgamesh1329 Words   |  6 Pagesmother of Gilgamesh, although conforming to a stereotypical nurturing mother, she creates a sense of wisdom, both as a goddess and as a mother, using this wisdom to guide Gilgamesh towards his quest. Ninsun demonstrates her influence on the epic through her wisdom as she interprets Gilgamesh’s dream â€Å"Soon you will meet him, the companion of your heart. Your dream has said so† (Mitchell 84). As Ninsun reveals what Gilgamesh’s dream mean, she paves a path for the friendship between Gilgamesh and EnkiduRead MoreEast Vs. West Literature Essay931 Words   |  4 Pagesdeals with epics such as The Ramayana and Confucius. While Western Literature typically are epics like Beowulf, The Odyssey, and similar characteristics are also in Gilgamesh.   These types of literatures are so rich in their te xt and have so many different beliefs.   The Eastern and Western Literature compares throughout topics like gender roles, the influence of family, and afterlife beliefs. A stereotype or a set of normal that one does and is appropriate for their sexuality, gender roles. ComparingRead MoreRoles Of Gilegosh And The Power Of Women In Gilgamesh1440 Words   |  6 PagesAlthough women seem to play a less apparent role, women are essential for both the continuation of life and the nurturing of the future, signifying that the power of women is very potent. The women of Gilgamesh are goddesses, priestesses and a variety of other roles, each with their own set of skills, guide Gilgamesh throughout the epic. Despite the perception of some scholars that the women of Gilgamesh appear inferior, the women have diverse and influential roles throughout the story, challenging theRead MoreThe Epic of Gilgamesh1193 Words   |  5 Pagesinfluences individuals. Women are perceived as sexual objects, but have the ability to persuade and influence the male character in literature. The Epic of Gilgamesh portrays the significance ancient Mesopotamian Literature has made on the social image that women possess pertaining to sexuality and appearances to the public eye in modern culture. In Gilgamesh, the harlot Shamhat held a reputation proving that women are only represented in one way. To support this argument, many aspects such as definingRead MoreAnalysis of the Epic of Gilgamesh Essay1122 Words   |  5 Pagesthe Epic of Gilgamesh The epic of Gilgamesh is the earliest primary document discovered in human history dating back to approximately 2,000 B.C.E. This document tells a story of an ancient King Gilgamesh, ruler of Sumer in 2,700 B.C.E. who is created gloriously by gods as one third man and two third god. In this epic, Gilgamesh begins his kingship as an audacious and immature ruler. Exhausted from complaints, the gods send a wild man named Enkidu to become civilized and assist Gilgamesh to matureRead MoreAthanasia: Human Impermanence and the Journey for Eternal Life in the Epic of Gilgamesh1740 Words   |  7 PagesAthanasia: Human Impermanence and the Journey for Eternal Life in the Epic of Gilgamesh â€Å"Will you too die as Enkidu did? Will grief become your food? Will we both fear the lonely hills, so vacant? I now race from place to place, dissatisfied with whereever I am and turn my step toward Utnapishtim, godchild of Ubaratutu† (Jackson â€Å"Gilgamesh Tablet IX† 4-9) Gilgamesh so much feared death that he threw away his honor as a warrior in order to obtain immortality. For centuries there have existed individuals

The Hidden Face Of Ewaste Environmental Sciences Essay Free Essays

In the epoch of the laptop, have you of all time wondered about what happened to all these good old desktop computing machines? The world is that the industry is invariably scoring us with new appliances that are supposed to give us a more convenient and hearty life. And we buy it! Electronic devices have become such an of import portion of our mundane life that we do non look to be able to populate without it. The downside is that they tend to age truly rapidly. We will write a custom essay sample on The Hidden Face Of Ewaste Environmental Sciences Essay or any similar topic only for you Order Now As a affair of fact, the newest digital equipment are intentionally made to last merely a short period of clip, runing from a few old ages to every bit small as a few months. This phenomenon consequences in a turning demand that is increasing both the production and the ingestion of electrical and electronic equipment. However, really few are witting of what truly happens to their old equipment. Let us unveil the enigma for you. What is E-waste? First of all, Waste Electrical and Electronic Equipment ( WEEE ) consists of old electronic contraptions which their former users have disposed of: iceboxs, two-channel systems, telecastings, cellular telephones, computing machines, pressmans, DVD participants, MP3 participants and a assortment of other similar devices. These devices are produced at an highly high rate and that rate is sing an on-going planetary The concealed face of E-waste 3 growing. Harmonizing to Bily ( 2010 ) , the production of WEEE sums to about 50 million dozenss a twelvemonth worldwide. This measure is really alarming, sing the composing of these electronics. Indeed, lead, quicksilver and Cd are a few of the tonss of pollutants that can be found in electronic waste and these elements classify WEEE in the class of risky waste ( Pinto, 2008 ) . The resources required for their production are huge and their effects on the environment is higher than those of other merchandises. The disposal job So what precisely happens to all that waste? First, WEEE are non portion of the conventional waste intervention circuit. The reply is that most merchandises merely go debris. North Americans store on mean two to three disused computing machines in their garage or their cupboard. Harmonizing to Environment Canada, each twelvemonth, 140,000 dozenss of electronic waste go into landfills all around Canada ( RCBC, 2008 ) . Furthermore, the Agency for Environmental Protection calculated that about 70 % of screens and 80 % of telecastings are located in landfills. Today, WEEE are more than 5 % of municipal waste, a figure invariably increasing. Science Daily ( 2010 ) estimates that, relative to 2007 degrees, by 2020, the sum of electronic waste associated with computing machines entirely will most likely leap to 500 % in India, 200 % in South Africa and 400 % in China. The big bulk of WEEE end up in landfills, incinerators, even make fulling in sites. It is well-known that many of these lan dfills emit outflowing discharges, and even the best constructed and controlled leak chemicals and metals. The state of affairs can decline depending on how old the landfill is. Vaporization of metallic quicksilver and dimethyl quicksilver is besides unsafe and can take to puting fires in the landfills that pose a hazard to wellness and the environment. Furthermore, Jeffries ( 2006 ) explains that because it is less expensive to direct it abroad than to cover with it The concealed face of E-waste 4 ourselves, a big measure of rubbish is on a regular basis shipped to landfills in developing states like India, China, and Africa. These states all receive big sums of imported computing machines, cellular telephones, and other electronic waste, some of which is reused but most of which is dumped into a heap. The export of WEEE to developing states is a hazardous method of direction, sometimes illegal, but profitable for companies from industrialised states. The illegal export sometimes takes the visual aspect of giving. This is possible given the ordinances are frequently missing in asperity in developing states and the costs of the work force are really low. Are at that place other solutions? There are three options available to handle electronics before they end up as waste. These options are storage, reuse and recycling. However, in Canada, electronic waste is normally stored in landfills. There is another manner of covering with WEEE and that is through reuse. An illustration of reuse can be observed in India. In this state, out of the five million Personal computers, 27 % of theoretical accounts are 8 old ages of age or older. The reuse can so be a good manner to widen the life of a merchandise. However, the sad world is that most of e-waste is non properly dealt with. It is really common for developed states to direct their old contraptions to developing states, either lawfully or illicitly. This action constitutes a temporal solution to their disposal job. Another manner of disposing of your refuse is through recycling. Nevertheless, frequently regarded as a positive procedure, in this context, the â€Å" recycling † is a somewhat different proccess. It inclu des dismantlement, tear uping, incineration, and frequently exportation. It is seldom regulated and involves many hazards like the irremediable taint of the H2O, the dirt and the ambiance ( UNEP, 2005 ) . Merely 20 % of e-waste really go through the recycling procedure. Although the measures of waste are increasing, the industry is slow to develop systems of modern recycling. The concealed face of E-waste 5 What are the impacts? The disposal of e-waste has a major negative impacts on the environment, which consequences in impacting people ‘s wellness. The recycling procedure of these merchandises in developing states is really distressing, particularly as methods are crude and people are frequently faced with fundamental and unsafe working conditions working without protection for the custodies or for the face. Gass, acidic solutions, toxic exhausts and contaminated ash from these centres pose serious jobs for wellness and environment. And it is precisely due to the hapless quality of the H2O and the contaminated dirt that we find serious unwellnesss. It has been found that the e-waste recycling activities were responsible for promoting blood lead degrees in Chinese kids from Guiyu, a little recycling town on the South China seashore. It has been found that its pollution rate is 180 times superior than the bounds fixed by the World Health Organization. ( Monika, 2010 ) . The e-waste industry is using a bout 150,000 people in Guiyu and 25,000 more work in the junkyards of New Delhi, in India. In malice of the backbreaking and unsafe conditions, workers will merely gain between 1 and 4 dollars a twenty-four hours ( Kielburger, 2008 ) . What can we make? To cut down pollution, assorted policies are being evaluated, developed and implemented. Canada joined the Basel Convention on Control of Transboundary Movements of Hazardous Wastes and their Disposal in 1992. This was created to halt economically profitable methods of cargos of unsafe waste to states that refuse e-waste import. But why would anyone accept to go the rubbish bin of the indutrialised universe ‘s e-waste? Robbins ( 2007 ) clarifies the grounds for the start of this commercialism in the undermentioned words: The concealed face of E-waste 6 Poorer states were likely to accept exported wastes because their high international debt tonss and weak economic systems positioned them ill to reject any income-generating activities. As the debatable and unfair nature of the international toxins trade became better recognized, concern led to developing and implementing international controls. ( p. 101-102 ) Some states are implementing plans pollution bar and minimisation waste. Among these attacks, â€Å" Producer Responsibility â€Å" ( EPR ) is important. The nonsubjective: doing importers of electrical and electronic devices responsible for the life rhythm of their merchandises. The rule is that makers have an involvement to ease recycling and dismantlement, to restrict the usage of resources, pollution and waste. This can merely be done through a design and through recommending ecological reuse and effectual recycling. In decision, based on the dismaying menace that e-waste represents, it is indispensable to allow the general public be cognizant of the serious effects that e-waste has on our environment and our wellness. Our local authoritiess should besides be informed of this so that they can set up an substructure for safe direction of WEEE. Even though pull offing e-waste is an expensive procedure, we are called to get down sing what schemes could be undertaken to make a responsible e-waste direction, minimise its production and do its constituents easy to recycle and recycle. The concealed face of E-waste 7 How to cite The Hidden Face Of Ewaste Environmental Sciences Essay, Essay examples

Australian Accounting Standard Board

Questions: Issue 1. When finalising the financial statements for the year ended 30 June 2014 two significant errors were made and there is debate as to whether we should simply adjust the financial statements in the current year or change last years financial statements as well. The IT system of the company was installed 3 years ago at a cost of approximately $3.5 million and was estimated to last 10 years. However the latest technology advancements indicate that this was a very optimistic estimate and that the maximum life span of this equipment will probably be not more than 6 years in total with little or no residual value. It was also discovered in August 2014 that a machine worth $2.2 million purchased in January 2014 was erroneously written off to repairs and maintenance instead of being capitalised. Deberella the marketing director thinks we should just adjust this years figures to account for these problems but Peter indicated that it was slightly more complicated than that. Could you please giv e us some advice on this? Issue 2. A number of employees who work on our strategic management team have been with us for a number of years - at least 12 of them have been with us since the company commenced operations in 2006. In accordance with the Employee Bargaining Agreement (EBA) all employees are entitled to long service leave of 13 weeks if they remain in service for 10 years. They are also entitled to pro rata long service leave after 6 years of service. Our usual practice is to show the long service leave expense in the income statement when the employee actually takes leave and is paid. Of course we maintain a memorandum record of the number of days each employee is entitled to. Peter has indicated to us that he thinks we should consider treating this expense in a different manner, which seems complicated. The directors are wondering why we should complicate a very simple way of calculating long service leave why not stick with recognising the expense when we pay for it? What do you think we should do and w hy? Issue 3. Peter, the new financial controller, has also informed the board that the company will need to present a statement of cash flows with the financial statements in addition to those statements already being presented, which really attracted a lot of attention. Some of the directors thought it was a waste of time to present this statement as it was merely a summarised cash book. Others were of the opinion that it could be useful but didnt quite know how they would use it. The structure of the statement of cash flows also came into question with one of the directors suggesting that we merely needed to get a printout of the cash account and attach it. Another said that we couldnt just do that as we needed to show operating, instigating and financing cash flows in the statement. Could you please clarify this matter for us? Answers: Issue 1. The case law is related to AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors and Changes in Accounting Estimate There are certain items in financial statements that cannot be ascertained with perfect prediction. Such things can only be forecasted or estimated. The reason behind this is that the behind this is that the business is conducted in an uncertain environment. Nothing can be accurately predicted so we see the use of probability over here. There are various items of financial statements where estimation is required. These are as follows (a) Debtors becoming bad; (b) Inventory becoming outdated or obsolete; (c) Fair value of the financial assets or liabilities; (d) The useful lives of, or the expected pattern of the consumption of the future economic benefits in the depreciable assets; (e) The obligations of warranty. An entity cannot ignore the use of accounting estimate. The management has to select the estimates with high degree of precision. There are certain statutory requirements regarding estimation of certain items of financial statements. The management is at its discretion to change the estimate but the change should be disclosed and should be supported be facts. With respect to the nature of accounting standard, revising any estimate that was related to the prior periods is also not a correction of any error. Any change in accounting estimate has to be recognized in the financial statements. Such changes have to be recognized prospectively i.e. the past data on financial statements should not change. The changes will effect only current years financial statements. These are as follows (a) The period of such change, if such change affects that period only; or (b) The period of such change and the future periods, if such change affects both. There is an exception to the above. A particular change has a retrospective effect. Any change in accounting estimates that affects assets and liabilities or any aspect related to equity is has to be given a retrospective effect Error and Omission The items stated in the financial statements shall be given a retrospective effect for the following corrections Adjusting the comparative amount of the previous periods that are to be reported in which the error has been caused; or Adjusting the opening balances of liabilities, assets and the equity for the earlier previous years reported, if the error has been caused before the earlier previous periods presented. But in case that it is not possible to determine the exact cumulative effect of the change then the error is corrected from the beginning of that period from where it is possible to give effect in monetary terms with perfection and not estimation. Conclusion 1 An entity cannot ignore the use of accounting estimate. The management has to select the estimates with high degree of precision. There are certain statutory requirements regarding estimation of certain items of financial statements. The management is at its discretion to change the estimate but the change should be disclosed and should be supported be facts. Our case represent the aspect of change in accounting estimate and hence the effects of depreciation shall be shall be adjusted for the financial statements relating to the current year Conclusion 2 The machine having value of $2.2 million was debited to repairs and maintenance by mistake. Such mistake should be rectified by passing rectification entries Issue 2. Long Service Leave The following are the entitlements which are common for all the Acts and Awards 1. An entitlement which is legal and unconditional. Further the payment to such employee will arise only when he or she completes certain years of service i.e. 10years or 15 years. The Accumulation of the long service leave entitlement shall continue after this point, up till the leave is actually taken. 2. In certain situation like death, retrenchment, etc a legal entitlement to the pro rata instead of in place of long leave may arise. Any employer to whom the provisions of AASB 1028 apply can have employees falling in more than one mentioned above categories In some cases the employer provides the facilities of leave entitlement and the other cases they participate. This creates an obligation upon the employer to provide for future outflows that he or she may have to incur. Therefore he need to provide and recognise liability of an employee. Conclusion The statement of Peter is absolutely correct for treating the expense in a different manner. It is the requirement of AASB 1028 by treating it as liability or separate liability depending upon the scheme of long service and then charging the same to revenue as discussed above. Issue 3 There are certain benefits of cash flow 1. This statement helps the users of financial statement in evaluating the changes occurred net assets of any entity, the financial position of the company and the capability of the company to affect the changes in the cash flow in the form of timings to adopt to the changing situation and opportunities 2. This statement is helpful to the management as it helps in knowing the capability of the company in generating the cash flows. These cash flows can be discounted at cost of capital which is weighted average and thus one can determine the future profitability of a business 3. A proper bifurcation is provided by the cash flow statement regarding the financial statements and the inflow and outflow of cash. These three bifurcated activities are a. Financing activities shows changes in the capital part of financial statements i.e. those activities are recorded here which shows changes in the size and composition of the contributed equity and borrowings of the entity. b. Investing activities shows changes in fixed assets. Newly purchased fixed assets or any asset discarded are recorded here. Fixed assets are those which are purchased not for resale but for production and providing the goods and services or equivalent items. c. Operating activities shows changes in those activities which are carried out by the company to earn revenue. One can say them the principal activities carried out to earn revenue. These activities exclude financing and investing activities. 4. One can use past years cash flow statements to conduct some statistical analysis. Based on this statistical analysis one can predict the future outflow and inflow of cash. It is also helpful in measuring the accuracy of the past assessments of the future cash flows and also examining the bonding between the net cash flow and profitability and the effect of changing prices. Financial statements include the following: A statement that shows the financial position as at the end of the period; A statement that shows profit or loss for the period; A statement that shows changes in equity for the period; A statement that shows changes in cash flows for the period; Notes including a summary of significant accounting policies followed and other information that provide explanation; Cash Flow Statements This Standard applies to: Every entity which is mandatorily to prepare the financial statements as per the Part 2M.3 of the Corporations Act; The general purpose financial reports of every reporting entity; and The financial reports that are held to be general purpose financial reports. Cash includes the following items Cash at hand and demand deposits One can define cash equivalent as short term but liquid investments. These can be easily converted to cash Cash includes cash and cash equivalents also The cash flow statement shall be prepared in accordance with the statutory requirements and should be presented in a statutory manner. Conclusion The company should prepare cash flow statement. Complying the requirements of accounting standards is the statutory and mandatory requirement of AASB 101 and AASB 107. References AASB, 2011, Accounting Policies, Changes in Accounting Estimates and Errors reviewed on 28th January 2015, https://www.aasb.gov.au/admin/file/content105/c9/AASB108_07-04_COMPmay11_07-11.pdf Chartered Accountants, 2013, Accounting Policies, Changes in Accounting Estimates and Errors reviewed on 28th January 2015, https://www.charteredaccountants.com.au/Industry-Topics/Reporting/Australian-accounting-standards/Analysis-of-AASB-standards/AASB-108--Accounting-policies-changes-in-accounting-estimates-and-errors?standard=%7B846095B1-DF0D-4BAD-967E-FFBB46D5F8AE%7D AASB, 2001, Employee Benefits reviewed on 28th January 2015, https://www.aasb.gov.au/admin/file/content102/c3/AASB1028_06-01.pdf AASB, 2011, Presentation of Financial Statements reviewed on 28th January 2015, https://www.aasb.gov.au/admin/file/content105/c9/AASB101_09-07_COMPsep11_07-12.pdf AASB, 2007, Cash Flow Statements reviewed on 28th January 2015, https://www.aasb.gov.au/admin/file/content105/c9/AASB107_07-04_COMPjul07_07-07.pdf