Basic Assumptions in Accounting

Basic Assumptions in Accounting Accounts are produced by all companies as a way of providing information to all third parties interested in the company’s performance. One of the primary aims of these accounts is to reduce the problems inherent in the agency relationship of the directors with the other interested stakeholders such as investors, employees and even government bodies. Due to the wide range of uses for accounts, it is little wonder that research into the way that these accounts are drafted and presented has had to lay down some fundamental assumptions in the way that accounts are written. However, in reality the assumptions that have underlined the analysis of accounts may, at times, be flawed, causing the overall analysis of these accounts to be at best incomplete and possibly even inaccurate (Hermanson, 2005)[1]. Assumption 1 – Accounts are Primarily for Shareholders This is a very common assumption and in many cases is not a damaging one. Even the law seems to support this assumption, with legislation requiring that annual accounts are produced and supplied to the shareholders (Companies Act 2006)[2]. This fuels the concept that the accounts are for the use of the shareholders, only. It is true, however, that accounts are largely for shareholders. The company belongs to the shareholders and is managed and run by the directors. This structure produces an agency problem with those running the business not being those individuals who ultimately benefit or suffer from its success or failure. Shareholders need the accounts in order to determine whether their investment is safe, whether they should be investing more, withdrawing their investment or asking certain questions of the board in relation to policies or activities. The accounts give valuable information to the shareholders in relation to the volume of sales, profitability, comparative analysis of key competitors and the overall value of the shares. Accounting standards have been developed with this key use in mind. It is necessary for all accounts to be audited by an independent auditor to determine that the accounts offer a true and fair value of the state of the financial position of the company. This is, of course, vital for the shareholders as they must trust the accounts being produced by the directors to be accurate, in order for them to make their investment decisions. Whilst all of these principles appear to be geared towards the shareholders, there are other users of the accounts that benefit equally from the standard set out in relation to published accounts. Other key users include the lenders. For many businesses, these stakeholders are absolutely vital and they will be largely interested in the same information as the shareholders, although will only really be concerned about whether the company has sufficient resource to pay back the loan that they have advanced to the company and that suitable security over assets exists (Watts, 2003)[3]. Employees are clearly interested in knowing the health and profitability of the company so that they can be comfortable with their own job security. However, this stakeholder group is often overlooked, despite its central role within the organisation. In addition, government agencies should not be overlooked, with agencies such as HM Revenue and Customs requiring information in order to collect the correct amount of corporation taxes (Brennan, 2000)[4]. Therefore, whilst shareholders may be the most visible group of stakeholders with an interest in the accounts, there are other stakeholders which also have an interest and should not be disregarded. Assumption 2 Accounting Measures a Concrete Reality which is Out There Prepared accounts are required to follow the basic principles such as relevance, understandability, consistency and comparability. Therefore, whilst accounts are prepared in line with the directors’ decisions and interpretations, there are certain underlying rules that must be followed to ensure that the accounts are as close to an unbiased, concrete reflection of the state of the business as is possible. In particular, this is important for the benefit of investor and shareholder comparisons. In order to make suitable judgements regarding investments and decisions about which company should be given support, the accounts of the two companies must be comparable. To be comparable the accounts must be as objective and factual as possible. However, just because it is desirable for the accounts to be a concrete reflection of what is ‘out there’ in the company does not mean that this is an assumption which can be drawn as being true. This need for consistency has been recognised by the International Accounting Standards Board which has developed, in so far as is possible, the financial reporting standards that companies need to follow in a bid to ensure that accounts are as close to being a concrete and comparable reflection as possible (Kroll, 2004)[5]. Take, for example, the way in which a company chooses to report its cash earned. The company could choose to operate on either a cash or on an accrual basis. Under the cash basis, the company would report income as soon as it actually arrives within the company, whereas the accrual basis shows the income earned at the time of the writing of the accounts, regardless of whether or not it has been already received. It is clear to see that the choice as to whether to follow a cash model or an accrual model will have a significant impact on the way in which the profit and loss appears in relation to the company. Other policies that are managed by international standards include issues such as the treatment of goodwill or depreciation, both areas that have traditionally allowed considerable director discretion. By having these basic accounting standards that companies must follow, there is certainly a move towards establishing concrete accounts. This, however, has not been fully achieved yet and, therefore, it is not fair to assume that all accounts are a completely concrete reflection of what is ‘out there’. Assumption 3 – Accounting Can be Neutral Clearly, it is desirable that financial accounts produced by companies are entirely neutral in the way that they are presented. Inaccuracy in accounts generally falls into two distinct categories, dishonesty or incompetence. Dishonesty has several different gradients and may be as simple as the desire by the management team to present a certain aspect of the business, whilst minimising the importance of other activities within the business. One of the main ways that a company could ensure that there is no element of dishonesty in the accounts is to have external auditors checking the accounts to ensure that they are a fair and accurate reflection of the company situation. Furthermore, with the financial reporting standards that have now been developed to ensure neutrality in the published accounts, companies are required to state definitively if they have deviated from the financial reporting standards, so that any move away from neutrality can be immediately and categorically identified. Therefore, whilst not all accounts will always be unbiased or neutral, identifying where neutrality has been deviated from, companies are now required to draw attention actively to this fact, thus increasing transparency. The use of external auditors in the preparation of the accounts is also a useful check and balance to ensure lack of misleading statements in the accounts (Cottingham, 1995)[6]. Despite all these measures, there remains the biased element of the accounts in the chairman’s statement. This is the opportunity for the board of directors to state their opinion and to detail the rationale of the company in terms of previous decisions and the direction which the company is taking in the longer term. This element of the report will naturally result in a non-neutral position (Goch, 1975)[7]. Company accounts are produced, as established earlier, for the benefit of many stakeholders, although primarily they are used by the shareholders and lenders to assist their investment decision. It is only natural, therefore, that companies will choose to forward their best possible position for the accounts. Whilst there are checks and balances in place in the form of financial reporting standards and the requirement of the independent auditor, it is fair to state the accounts are not entirely neutral, at all times. Assumption 4 Accountants are Professionals and Have the Ability to use Sound Judgement Accountants are used at all levels by companies of all sizes to manage the financial affairs of the company and ultimately to produce the accounts for external use, on an annual basis. All qualified accountants are required to be members of professional bodies such as Institute of Chartered Accountants of England and Wales and have strict codes of professional ethics in relation to the way in which they conduct their role (Riahi-Belkaoui, 1992)[8]. Despite the need for these accountants to be controlled and to be managed in a way that they conduct their role, it is essential that they are given suitable freedom to exercise their own professional judgement. Increasing transparency requirements and the greater degree of prescription that is being placed on the accounting profession, in terms of financial reporting standards and requirement is changing the role of accountants in the preparation of accounts. Accounting standards have resulted in accountancy becoming much more of a science than an art form. There is a danger in this shift of emphasis. Accountants are professionals and their sound professional judgement is essential in ensuring that the most accurate company accounts are produced. However, this sound professional judgement is only useful if it is unbiased to the company itself, i.e. through an independent accountant or auditor (Thomas Keim, 2003)[9]. Internal accountants who are employees of the company are under the influence of the directors and, as such, may have an unhelpful level of bias towards the company. In this case, where there are competing requirements, accountants cannot be relied upon to exercise the same degree of sound professional judgment. Published accounts are only as good as the information that is supplied to the accountants preparing these accounts. If accountants are not given the full information in relation to the company, they will simply not produce accurate accounts, regardless of how sound their professional judgment is (Chisnall, 2001)[10]. Professional accountants, as a whole, are required under their own code of ethics to exercise professional judgment when conducting their roles and this is generally followed. Constraints are increasingly being placed on the way in which accountants can prepare accounts and this is restricting the ability to exercise professional judgment in all cases. Care must also be taken when considering accountants who are biased due to their position with the company. Conclusions Many assumptions are made when it comes to published financial accounts. In almost all cases, these assumptions are not universally true and care should always be taken to reconsider these assumptions, whenever accounts are being analysed. Any deviations from these assumptions could dramatically impact on the way in which the company accounts are viewed by all stakeholders concerned. Bibliography Brennan, N. Gray, S.J., 2000. Accountants’ reports on profit forecasts: regulation and practice. Managerial Auditing Journal, 15, 9. Chisnall, P., 2001. Fair value accounting – an industry view. Balance Sheet, 9, 1. Cottingham, J. Hussey, R., 1995. The Prevention of Misleading Accounts Through Disclosures of Related Party Transactions. Journal of Financial Regulation and Compliance, 3, 4. Goch, D., 1975. The Changing Face of the Annual Report. Managerial Finance, 1, 3. Hermanson, R.H., Edwards, J.D. Maher, M.W., 2005. Accounting Principles. 8th ed., Freeload Press, Inc. Riahi-Belkaoui, A., 1992. Morality in Accounting. Quorum Books. Kroll, K.M., 2004. The Lowdown on Lean Accounting: A New Way of Looking at the Numbers. Journal of Accountancy, 198. Thomas Keim, M. Grant, C.T., 2003.To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution. Issues in Accounting Education, 18. Watts, R. L., 2003. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17. Footnotes [1] Hermanson, R.H., Edwards, J.D. Maher, M.W., 2005. Accounting Principles. 8th ed., Freeload Press, Inc. [2] Companies Act 2006. Section 413. [3] Watts, R.L., 2003. Conservatism in Accounting Part I: Explanations and Implications. Accounting Horizons, 17. [4] Brennan, N. Gray, S.J., 2000. Accountants’ reports on profit forecasts: regulation and practice. Managerial Auditing Journal, 15, 9. [5] Kroll, Karen M., 2004. The Lowdown on Lean Accounting: A New Way of Looking at the Numbers. Journal of Accountancy, 198. [6] Cottingham, J. Hussey, R., 1995. The Prevention of Misleading Accounts Through Disclosures of Related Party Transactions. Journal of Financial Regulation and Compliance, 3, 4. [7] Goch, D., 1975. The Changing Face of the Annual Report. Managerial Finance, 1, 3. [8] Riahi-Belkaoui, A., 1992. Morality in Accounting. Quorum Books. [9] Thomas Keim, M. Grant, C.T., 2003. To Tell or Not to Tell: An Auditing Case in Ethical Decision Making and Conflict Resolution. Issues in Accounting Education, 18. [10] Chisnall, P., 2001. Fair value accounting – an industry view. Balance Sheet, 9, 1.

Parents Should Be Involved in Their Children’s School :: Argumentative Essays

There are many reasons that parents should get involved in their children’s school. Students who have concerned and involved parents tend to get better grades. When a parent asks questions about homework and assignments, supervises to make sure that they get done, and even helps with homework, it is more likely that assignments will be completed and handed in on time. Another factor in grades is attendance. With a low attendance rate, assignments will be missed, and the student will get behind in content as well. Parents who do not get involved in the school might not know that their child is not attending on a regular basis, or even care if their child goes. When children are first starting school, or transitioning from pre-school to elementary school or elementary to middle school, the transition is easier when parents are involved. If a child is unhappy about being in school, but their parents volunteer in the school, the child will see their parents there and be less upset because they will not be separated from them. For whatever reason, if a child is nervous or simply misses his or her parent, seeing the familiar face in the hallway or just knowing that they are in the building is comforting and makes the transition into school easier. Along with parents helping with homework and supervising that projects are completed, giving support to a child will make them more likely to pass from grade to grade. Without parent involvement, unless a child is self-motivated to go to school and do their work, it will be difficult to pass to the next grade level, and in time, graduate. When students see that their parents are involved in their school, it shows them that their parents care about their education. This sets a good example for the student, and they are likely to model their parents and believe that education is important and beneficial. This is especially true when students see their parents volunteering in their school. In order for a child to see their education as something important, they have to believe that their parents feel the same, especially at a young age. Reasons Parents Don’t Get Involved Sometimes parents do not get involved in their child’s education for a completely different reason than not caring.

Satan is No Hero in John Miltons Paradise Lost :: Milton Paradise Lost Essays

Satan is No Hero in Paradise Lost There have been many different interpretations of John Milton's epic, Paradise Lost. Milton's purpose in writing the epic was to explain the biblical story of Adam and Eve. Although the epic is similar to the Bible story in many ways, Milton's character structure differs from that of the Bible's version. Through-out the epic Milton describes the characters in the way he believes they are. In book II of Paradise Lost, Milton portrays Satan as a rebel who exhibits certain heroic qualities, but who turns out not to be a hero. Milton's introduction of Satan shows the reader how significant Satan is to Paradise Lost. He uses Satan's heroic qualities to his followers, and his ability to corrupt to show the thin line between good and evil. Satan was one of the highest angels in Heaven and was know as Lucifer, meaning, light bearer. This shows he was once a good angel. Milton makes the reader see him as a leader and a strong influence to all in his presence. He best describes Satan's ways when stating, "His pride/ had cast him out from Heaven, with all his host. / Of rebel angels, by whose aspiring/ To set himself in glory above his peers" (Milton Book I). Satan's pride was the main reason that God banned him from heaven. Satan always tried to be number one and a leader, instead of following in God's shadow. He would of lived a life in Paradise forever, but he had to follow his feelings as he states, "Better to reign in Hell than serve in Heaven" (Milton 31). This shows how strongly he felt about not being abo ve everybody else. Milton uses many events like the ones listed above to encourage the reader to view Satan as a hero. "Satan is described to be the brightest and most important angel" (McColley 32). These traits of Satan show how one might recognize Satan as the second in power right below God, who was the highest power of all. Before Satan decides to give up what he has and to rebel against God, he was one of the wisest and most beautiful of all the angels in heaven (McColley 24). Although Satan was beautiful, the most important trait that makes him fit into the hero category is that he was the most powerful angel in heaven.

Supply Chain Process for Apple & Zara

Customers place orders and purchase phones through authorized dealers/ retailers. 2. Dealers/retailers such as Singlet, epicenter etc runs low in stock and require replenishment from distributors. 3. Various distribution centers runs low in inventories, this triggers manufacturer (Foxing) for more ‘phones to be manufactured and shipped. 4. Manufacturer Foxing starts production schedule planning, procurement of raw materials are done prior to manufacturing actively. Figure 1. 2 To competitive strategy consists of all functions that exist in Apple's phone value Hahn.Below shows an example of how an ‘phone's value chain will look like. Components Design Build SO / Lull APS Branding Marketing Sales Billing Network Figure 1. 3 Primarily Outsourced Primarily Apple Looking at the above figure 1. 3, strategy of apple is to outsource functions such as network, billing, components and build. In this case, contracting manufacturer that handles the build function will be Foxing in Ch ina. Apple by engaging contract manufacturers such as Foxing, utilizes their economies of scale with high volume and low manufacturing cost as a result of low labor cost in China.The supply chain strategy here involves long-term partnership with contract manufacturer Foxing, apple enjoys various advantages which includes cost savings, improving operations and gaining of outside technologies and expertise. All these advantages helps Apple to remain competitive in the mobile phone manufacturing market in providing consumers with a product of high level technology at an affordable price. Figure 1. 4 The above figure 1. 4 illustrates the component level outsourcing of Apple phone, the plan here is using the contract manufacturer to procure raw components that areApple specific suppliers. These components from different countries, however the supply chain strategy from apple is to purchase most or all of the components from Taiwan. This approach can help to cut short the logistics requir ed to deliver the components to Foxing in China, Taiwan also enjoys and relatively short distance from China which in terms helps in saving logistics transportation costs. However it has one serious disadvantage, if Taiwan were to get into an economical decline or become politically unstable then it could actually destroy Apple phone's industry.The supply chain network design often puts one firm in control of it's long term supply chain strategy. Apple utilizes technology, marketing and efficient distribution and distributes different weight age to each category to achieve strategic fit. The phone's vast distribution channels by various network providers as well as resellers such as Challenger and Catchy, also though official retail stores and online stores all around the world. In this case Apple is capable of meeting high demand and reaches out to as many customers as possible using that vast network of distribution.Apple phone's supply chain strategy involves making use of an eff ective network design: 1 . Competing in the global smart phone market by providing the latest technology, innovation and product design. 2. Meeting global demand by setting up various regional distribution channels such as retail storage with consumer pickup and manufacturer storage with direct shipping. 3. Tapping onto expertise of contract manufacturers (Foxing Sheen), taking advantage of lower labor cost. 4. Making use of efficient raw component sourcing from various regions, cutting short logistics cost by consolidating sourcing to one region (Taiwan).The strategic fit of Ezra is related to the consistent demand from consumers with how Ezra respond to the ever changing preferences and needs. The supply chain strategy of Ezra is to construct consistency across consumers and company supply chain, it starts with customer's priorities to getting onto the competitive edge. Ezra utilizes a vertically integrated supply chain that response efficiently to consumers, strategic fit is ther efore achieved by sustaining this form of high responsiveness to customer needs. Deposit Margin Distribution Purchase suppliesOperations competitive strategy of Ezra will consists of all functions in the below Sara's value chain (figure 1. 5). Figure 1. 5 As you notice, Ezra utilizes in-house production, which Ezra in this case is able to harness the flexibility in variety, quantity and frequency of new styles of products. Thus Ezra is able to constantly provide customers with the most updated products, this cuts short the response time on meeting various customer demands. By doing this, Ezra is able to achieve competitive strategy by offering cutting edge fashion with time during different seasons and trends of markets.

Brains vs Beauty

In the Tales from the Thousand and One Nights the women are represented as fraudulent, cunning characters using their sexuality to their benefit. Some of these women are portrayed as deceitful harlots, while others honestly use their sly wits and beauty to their advantage to obtain what they desire. In the time of the Tales, female sexuality was prevalent, so it’s not absurd to read about all the infidelity and sexuality in these stories; however it is interesting to see how each female character uses that to her benefit.Some women show to be evil minded while others have good intentions. Throughout the Tales from the Thousand and One Nights, there are different stories that Shahrazad tells, depicting the women in different manners. Some women were represented as deceitful whores, such as the wives of the kings in the Prologue of the Tales, others used their wit and knowledge to gain their desire, for example, Shahrazad, the story teller of the book. Shahrazad uses these women as examples to show King Shahriyar and his brother, Shahzaman that not all women are untrustworthy.They just know how to use what they have sexually and intellectually to gain control of a situation. By sexually, I don’t mean throwing themselves at different men; men are weak and will easily fall for anything a woman says if he thinks he will â€Å"benefit† from it. In â€Å"The Tale of King Shahriyar and his Brother Shahzaman† the two kings find out that their wives were frolicking about having affairs with different men. This is in the Prologue of the Tales, the two kings went on an expedition and ran into a woman, who happened to be the wife of a Jinnee, she threatened the brothers to please her or she shall wake the Jinnee.Once the fowl woman was done using the kings for her pleasure, she proceeded to pull out a string with ninety-eight rings on it. Each ring represented a man she had slept with. The kings were astonished but at the same time relieved, â₠¬Å"If such a thing could happen to a mighty Jinnee, then our misfortune is light indeed†(19). In the beginning stories, women look like they are the villains in the book, because they portray themselves to be indecent harlots. The kings at this point come to the conclusion that all women are they same, so they devise a plan to be with a virgin every night and kill her the next morning.The brothers will never feel the pain of a broken heart again. Sexual fidelity has always been the core social concern. Some of these tales prove that to be true. The kings refuse to let that happen to them again, so they come up with this plan. So as one can see, the women so far in the Tales hold a bad reputation, until King Shahriyar met the Vizier’s daughter, Shahrazad. Shahrazad, is also the storyteller of the Tales she begs her father to let her marry the king despite the fact that he wishes to kill her in the morning. She was very confident that she could sway the king’s deci sion of her dooming death.She devised a plan with her sister in high hopes that it will save her life. Shahrazad was going to ask for her sister, Dunyazad to bid her a farewell, and she was to ask Shahrazad to tell a â€Å"tale of marvel, so that the night may pass pleasantly†(23). The king agreed. In this story Shahrazad proves to use her wit to her advantage, although she knows that her death is possibly near she shows strength and confidence. She knows that if she can pull this off, not only will she save her own life and the life of any other of the kings victims, but also she will be made the wife of the king.She cunningly uses her knowledge to prolong her death. Shahrazad presents a number of representations of women throughout the stories in the Tales and does not rely on the stereotype presented at the beginning of the book when all women are perceived as harlots. In the story, â€Å"The Woman and Her Five Lovers† a young woman falls in love with young man who gets into a brawl and is imprisoned. The woman is distraught and thinks of a plan to free her lover. She goes to five men to help her achieve her goal. She goes to the Governor, the Vizier, the Cadi, and the King asking them to sign a petition to free her lover.Instead of telling them that he is her husband, she tells them that he is her brother and her sole support. The four men are so at awe with her beauty and sexual demeanor that they agree, but only if they can have her for one night. She convinces these men to meet her at her house, â€Å"it is more fitting that I should wait for you at my house, were there are neither slaves nor maidservants to intrude upon our privacy†(107). She then goes to a carpenter and asks him to build a cupboard of four large compartments, he said he’d do it with honor and free of charge if she would give him one night to himself.The sly woman agreed and in the midst of leaving told the carpenter she forgot she needed five cupboards, not four. The carpenter did as she ordered. One by one the men started to show at her house, she greeted each man kissing the ground before him and saying slick remarks such as, â€Å"first take of your clothes and your turban. You will be much more comfortable in this light robe and bonnet†(109). Not soon after there’d be a knock at the door, the woman would tell the men to quickly jump into the cupboard because that was her husband at the door.They all ended up in the cupboard, but the woman made sure to have all petitions signed so that her husband could be freed. Once the men were locked up, she rescued her lover. In this specific story, Shahrazad showed the King that not all women are unfaithful. She did use her sexuality to her benefit to connive these men into her ultimate goal, to free her lover. She used her wit just as Shahrazad had. This particular character in the book goes against the perception in the beginning of the Tales that all women are unfaithful.She might have been wrong per se because she deceived the five men, but she did it for her lover, which in turn, makes her a heroine in her lover’s eyes. The idiocy of the men to fall for her seductive demeanor leads them to an unpleasurable stay locked in a cupboard. In the times the Tales were told in, it was the norm for woman to be seductive, women knew that they had an advantage because men are weak when it comes to the desire of a beautiful lady. So in these tales, it is not unusual to read stories of such perversity.Some of the women used their sexuality as a tool for their own pleasure, while others respected their lover and bodies and used their brains to obtain their ultimate goal. These were the wise women of the stories. Most of the other women who were caught being unfaithful were killed, which again was routine punishment for their deceit. The women who used their brains over their bodies were rewarded with respect and love. Ultimately, Shahrazad, through her lesson s in the form of stories, she depicts women as not simply whores and tricksters, but as capable of wit, intelligence, and much more beyond sex and infidelity.

Environment: Pollution and Human Activity

Nowadays the Earth faces a number of serious problems, such as the environment pollution, the increasing population, the fatal effects of nuclear weapons, etc. The problems arising from not just development in terms of science and technology but also the increase in human demands based on population and economy.According to Professor David Karoly from the Department of Earth Sciences at the University of Melbourne, it is time to take urgent action to slow global warming by human activities, because the impacts of human-caused climate change in many natural systems much earlier than previous studies had projected which are being seen (Proof: humans have damaged earth, 2008). There is inconvertible fact that in history of humanity, human causes detrimental effects on earth. Indeed, human activity affects nature and human environment. For centuries, many activities of human have destroyed ecosystem of the Earth.Deforestation and over-hunting is one of the main causes of this serious sit uation. The world is very big, but natural resources are not endless. In fact, Dave Gilbert (2012) announced that nearly a fifth of the Brazilian forest has been lost since 1970. That means all of the trees, plants, insects, animals and people who live there either killed or forced to find a new home. The world population is growing rapidly, so people need food and shelter. Many food and housing means that they need more land from nature. Therefore, they cut down trees to build houses, deforest to plant vegetables and raise cattle.They destroy natural areas in order to expand cities and towns, and they overuse natural resources. Now people only can see some animals in the zoo because they have disappeared in nature. In addition, intensive and indiscriminate fishing in freshwater systems, such as Lake Victoria in East Africa have catastrophic effects may prove to biodiversity (Elsa & Michael, 2011). Poaching is not only a serious problem but also massive over-fishing. Many nations ha ve banned illegal activities, but enforcement is very difficult. Industrial pollution and daily waste is also a major factor affecting the environment.Admittedly, people are producing more and more rubbish, because they prefer to eat the ready-made food. This has given rise to the rubbish production. These garbage produce in many ways and unfortunately, have bad effect on ecosystem. Susan Patterson (2014) showed that farmers in the U. S. use about 450 billion kilograms of pesticides every year, so most of the rivers and streams in the U. S. have more chemicals that cause cancer and birth defects. In industry, many companies are causing a lot of pollution. The fast rate of growth of chemicals industry has seriously affected the health of not only the environment but also the population.The companies have chimneys that emit bad toxic that pollutes the air. They also use chemicals that are bad for the environment. The chemicals have bad environmental effect on the water and ground. The environment’s pollution levels are important, because it can effect badly on human bodies. Air pollution can affect the ability to breath, water pollution can affect human health, and lastly the ground pollution can affect all sorts of different cancers, such as lymph node cancer and stomach cancer. Correspondingly, the companies also occupy many places where animals and plants live.The projects improve roads and highways between beautiful greenwood and virgin forest. Therefore, with decreasing forests, people face to increase the gas of carbon dioxide that there are not enough plants to absorb it. According to Chennal (2012), as many as 300 volunteers from Youth Exnora International and HCL Technologies cleaned Marina Beach on July 4. For resolving the increasing stress on the environment and resources, and also responding to the ever-increasing demands of the citizens for environmental quality protection and improvement in ecological environment, many organizations and cam paigns is set up to protect environment.On the other hand, the modern life brings human many convenient things such as road and cars. Human can travel or go to other places more conveniently. They also have more convenient and entertaining things such as television, microwave, computer, and air conditioner. No one can deny that some human activities make the earth a better to live. However, these things could destroy our environment. A lot of air pollution emits to environment from electricity generation. Exhausted gas from cars and flue gas from factories also pollute the air.Besides, the natural resources that used as the main energy are not endless as we thought. Modern industries need more and more resources such as oils, gases, fuels, and water. So, people faced to the serious problems such as the shortage of fuels and water. Human will die of thirst if they waste water, or die of hungry if they waste the needful fuels that they need for cooking food. If human are not careful a bout how we use the natural resources, they will lose many of them in the near future.The Earth is being changes by human-caused. Many people are still trying to protect the environment against danger. With practical activities such as planting trees, building national parks, protecting danger animals, etc. However, the bad influences are outweighed the good. Human activity is harming not only the Earth but also the living habitats of animals and people. In sum, people should consider carefully before doing something to minimize bad influences on the earth and protect the human life.

Creative story Essay

What is creative story? In general, creative story is writing which expresses the writer’s thoughts and feelings in an imaginative way. The key elements of a creative story include characters, theme, setting, plot, structure, complication, crisis, and resolution. Characters are tour guides who lead the readers into the fantastic world created by the writer and theme is what the writer wants to show to the readers. Setting is important in making the story â€Å"real† and creating the atmosphere. Plot is something that happens to the characters and structure shows how the writer develops the story. Complication and crisis make the story tenser and more interesting. Resolution ends up the story. To write a creative story, I will follow the four stages of writing. First, I will write an attention-catching opening to introduce the characters, location and setting. Followed by, I will build up tension and conflicts to make the story more exciting. Then, the story reaches its climax. Finally, the characters sort out the problem and the story comes to an end. In the writing, I will use figurative language like similes, metaphors, personification and hyperbole. These can make my story alive and help the reader visualize a clearer image by comparing it to something that they are familiar with. I think it’s important to â€Å"think out of the border† when writing a creative story. Everything can happen in a creative story like an alien attacks people or a school suddenly disappears. Moreover, I will enjoy the process of writing and express my thoughts and feelings to the readers through my story.