The History of Mobile Homes

A  mobile home is a  prefabricated  structure built in a factory on a permanently attached chassis before being transported to a  site (either by being towed or on a trailer). Used as permanent  homes or for holiday and temporary accommodation, they are usually left permanently or semi-permanently in one place. However, they can be moved since property may be required to relocate from time to time for legal reasons. Mobile  homes  share the same historic origins as  travel trailers. Today the two are very different in size and furnishings, with travel trailers being used primarily as temporary or vacation homes. Behind the cosmetic work fitted at installation to hide the base, there are strong trailer frames, axles, wheels, and tow-hitches. The Earliest Moveable Homes The first examples of mobile homes can be traced back to the roaming bands of gypsies  who traveled with their horse-drawn mobile homes as far back as the 1500s. In America, the first mobile homes were built in the 1870s. These were movable beach-front properties  built in the Outer Banks region of North Carolina. The homes were moved by teams of horses. Mobile homes as we know them today came about in 1926 with automobile-pulled trailers or Trailer Coaches. These were designed as a home away from home during camping trips. The trailers later evolved into mobile homes that were brought into demand after World War II ended. Veterans came home needing housing and found dwellings to be in short supply. Mobile homes provided cheap and quickly built housing for the veterans and their families (the beginning of the baby boom) and being mobile allowed the families to travel where the jobs were. Mobile Homes Get Bigger In 1943, trailers averaged a width of eight  feet and were more than 20 feet in length. They had up to three to four separate sleeping sections, but no bathrooms. But by 1948, lengths had gone up to 30 feet and bathrooms were introduced. Mobile homes continued to grow in length and widths such as doublewide. In June of 1976, the United States Congress passed the National Manufactured Housing Construction and Safety Act (42 U.S.C.), which assured that all homes were built to tough national standards. From Mobile Home to Manufactured Housing In 1980, congress approved changing the term mobile home to manufactured home. Manufactured homes are built in a factory and must conform to a federal building code. A  tornado might cause minor damage to a site-built home, but it could do significant damage to a factory-built home, especially an older model or one that is not properly secured. Seventy mile-per-hour winds can destroy a mobile home in a matter of minutes. Many brands offer optional hurricane straps, which can be used to tie the home to anchors embedded in the ground. Mobile Home Parks Mobile homes are often situated in land-lease communities known as  trailer parks. These communities allow homeowners to rent space on which to place a home. In addition to providing space, the site often provides basic utilities such as water, sewer, electricity, natural gas and other amenities such as mowing, garbage removal, community rooms, pools, and playgrounds. There are thousands of trailer parks in the United States. Although most parks appeal to meeting basic housing needs, some communities specialize towards certain segments of the market such as senior citizens.

A Brief Note On Environmental Degradation And Pollution Essay

A social issue does not have a universal definition, rather, a social problem is something that has an impact on a person, group or society as a whole and is in need of remedy. Social problems vary in societies and geographical locations and time periods. There are an incredible amount of social issues around the world, in the United States and most specifically in this year. I believe one of the most pressing social issues we are facing in 2016 is environmental degradation and pollution. This is an extremely broad topic that can take days upon days to explain, but my main point is that we have destroyed our environment in so many different ways, from oil spills, exhaustion of fossil fuels, deforestation, and all the way to illness. Additionally, so many people aren’t even aware of their environmental footprint. We are at a time where we need to switch to more renewable options: solar and wind power are two that can help tremendously. Depleting our Natural Resources Many people are not aware of our individual environmental footprint, or our impact on natural resources on our earth. It is estimated that if everyone in the world lived like an average American does, it would take just about 3.9 planets to support us- a sad reality (Mooney, Knox and Schacht, pg. 431). Just one part of our environmental footprint is the deforestation that humans have contributed to as forests are being depleted for construction and agriculture, just to name a few. When we deplete part of theShow MoreRelatedMulti Disciplinary Nature of Environmnental Studies1828 Words   |  8 Pageseducation is to instill environmental ethics in to the fabric of our society and to impart the knowledge of nature and its importance in all walks of our life . LEARNING OUTCOMES- economy, business, agriculture, organisational culture, society research and development required no of hours – 3hrs INTRODUCTION: Environmental studies is a very broad academic field which examines the interactions between humans and their natural environment. As one might imagine, environmental studies is an interdisciplinaryRead MoreWto Case Study2113 Words   |  9 PagesTrade 1994 (General Agreement), Article 14.1 of the Agreement on Technical Barriers to Trade (TBT Agreement) and Article 4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU), on the rule issued by the Environmental Protection Agency on 15  December 1993, entitled Regulation of Fuels and Fuel Additives - Standards for Reformulated and Conventional Gasoline (WT/DS2/1). The consultations between Venezuela and the United States took place on 24  February 1995Read MoreWto Case Study2103 Words   |  9 PagesTrade 1994 (General Agreement), Article 14.1 of the Agreement on Technical Barriers to Trade (TBT Agreement) and Article 4 of the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU), on the rule issued by the Environmental Protection Agency on 15  December 1993, entitled Regulation of Fuels and Fuel Additives - Standards for Reformulated and Conventional Gasoline (WT/DS2/1). The consultations between Venezuela and the United States took place on 24  February 1995Read MoreThe Importance of Environmental Awareness1942 Words   |  8 PagesCarlos Estrada Professor Morales English 201.19 10 May 2013 The Importance of Environmental Awareness In recent years, the global environment has experienced problems never anticipated before; environmental problems that can ultimately lead to world destruction and towards the elimination of the human race if not treated properly. Moreover, the global atmosphere plays a critical and vital role as it is the source of important gases necessary to maintain life on this planet. However, recent casesRead MoreEnvironment Studies8323 Words   |  34 PagesDefine the importance of Environmental Studies. Answer: Environment is derived from the French word Environ which means to encircle or surround. ENVIRONMENT is sum total of water, air, and land, inter-relationships among themselves and also with the human beings, other living organisms and property. The above definition given in Environment Act, 1986 clearly indicates that environment includes all the physical and biological surroundings and their interactions. ENVIRONMENTAL STUDIES: It is multidisciplinaryRead MoreApplication of Gis in Natural Resourse Management10836 Words   |  44 Pagesresources are the base upon which all life depends. However, many developing countries have experienced and continue to experience severe degradation of their natural resources. Expansion in technology, population and economic activities have led to accelerated and unsustainable exploitation and depletion of natural resources (satapathy etal., 2008). This degradation, especially of forest cover has led to diminishing soil fertility, soil erosion, increase severity of the impact of drought, and the furtherRead MoreImplement Anc3952 Words   |  16 Pagesincreasingly complex set of environmental issues, as noted in the quote. Sustainability is achieved when we understand the economic environmental and social consequences of our actions and make deliberate choice that allow, all people to lead heathy productive and enjoyable lives. Your response should include a discussion of: * Complex environment ussies * Methos of measuring an organisation environmental impact * Methods of managing an organisation environmental impact * Methods ofRead MoreImpact of Environmental Accounting on Management Accounting7424 Words   |  30 PagesUnited Kingdom (2006), Environmental Accounting can be defined as: â€Å"The collection, analysis and assessment of environmental and financial performance data obtained from business management information systems, environmental management and financial accounting systems. The taking of corrective management action to reduce environmental impacts and costs plus, where appropriate, the external reporting of the environmental and financial benefits in verified corporate environmental reports or publishedRead More The Atmosphere and International Environmental Law Essay5979 Words   |  24 Pagesrole of developed countries and the problems they have faced in achieving organization: collectively, and with developing countries. This includes a brief discussion about state dedication to regulations, and roles in enforcement. International Environmental law got a slow start in the beginning of the twentieth century. The first environmental laws were about the use of shared waterways. These first laws focused more on commercial rights and not ecological issues. The first ecologicallyRead MorePlachimada Case Study13995 Words   |  56 PagesInternational Environmental Law Research Centre LEGAL IMPLICATIONS OF PLACHIMADA A CASE STUDY Sujith Koonan IELRC WORKING PAPER 2007 - 05 This paper can be downloaded in PDF format from IELRC’s website at http://www.ielrc.org/content/w0705.pdf International Environmental Law Research Centre International Environment House Chemin de Balexert 7, 1219 Chà ¢telaine Geneva, Switzerland info@ielrc.org www.ielrc.org TABLE OF CONTENTS INTRODUCTION I. II. THE BACKGROUND LEGAL AND INSTITUTIONAL FRAMEWORK

The Ethical Dilemma Of Animal Testing And Research

The Ethical Dilemma of Animal Testing and Research Israel Parra Perez English 101 – Section 10451 Professor Leonard Macias 7 May 2017 Outline Thesis: Animal testing and research should cease because animals are subjected to cruel inhumane procedures by researchers, viable alternatives exist for animals testing, and results obtained through animal testing are mostly flawed and unreliable. I. Introduction and Thesis II. Animal Testing and Research Practices Leaves Animals Vulnerable to Mistreatment A. Animals are subjected to cruel and Inhuman procedures B. Animals cannot speak out against the cruel methods they are subjected to III. The Ineffectiveness of the Animal Welfare Act A. The AWA excludes the vast majority of†¦show more content†¦According to the Animal and Plant Health Inspection Service performed by the United States Department of Agriculture, there are an estimated 26 million animals that are used for commercial and scientific testing annually in the United States (Annual). How do research facilities and laboratories obtain test subjects? They are mostly supplied by specialist dealers whom breed animals for the sole purpose of selling them as test subjects. Dealers also obtain animals through pounds, shelters, misleading advertisements, and through other means (Miller-Spiegel). Animal testing and research should cease because animals are subjected to cruel inhumane procedures by researchers, viable alternatives exist for animals testing, and results obtained through animal testing are mostly flawed and unreliable. Animals that are used for research and experimentation are often subjected to painful and cruel procedures which is why testing on animals should be ceased because the extreme harm animals endure do not justify the end results. According to Humane Society International, animals used in experiments are commonly subjected to force feeding, forced inhalation, as well as food and water deprivation. Animals are also physically restrained for prolonged periods of time, inflicted with painful wounds to study the effects and remedies associated with the infliction of pain. Some examples of the painful procedures animals endure include executionsShow MoreRelatedEssay about Humane Treatment of Animals1419 Words   |  6 PagesHumane Treatment of Animals Animal testing is a necessity in todays society. This topic receives a lot of attention worldwide. There are many people who feel that risking an animals well being is cruel and inhumane. They may be right; however, Im taking a utilitarian approach on this topic and saying that the greater good for majority of people wins. At this day in age we cannot simply stop testing animals until another way is discovered. The application of animals to test a large number ofRead MoreAnimal Experimentation And Animal Testing1261 Words   |  6 Pagesagainst animal experimentation. The report begins with an introduction briefly outlining what animal experimentation refers to, introducing the three perspectives and highlighting the intention behind this investigation. The report then explores the positive and negative medical aspect of animal experimentation stating that it has resulted in vital vaccines benefitting both humans and animals, but also accepting it is not always reliable. The advantages and disadvantages of animal testing on consumerRead MoreAnimal Testing Should Not Be Banned860 Words   |  4 PagesIntroduction The use of animals in research has created a diverse range of attitudes, as some individuals support the use of animals in research and others are against it. Sometimes people do not have enough background knowledge on this topic to be involved in a discussion of animal testing. Animal testing dates back to around 400 years ago, when one of the first famous researchers William Harvey was curious to discover how blood circulates around the body. The modern era of animal testing began around 150Read MoreFetal Alcohol Syndrome1415 Words   |  6 Pagesat preventing the disorder from becoming active, monitor the disorder, or treat the disorder. For example, diabetes is a genetic disorder that can be discovered through genetic testing. Lifestyle changes such as exercising and lowering their body mass index (BMI) can prevent someone for developing diabetes, and the testing can monitor diabetes if a person develops it. Diabetes can also be treated by the use of insulin and dieting if mo nitored correctly. The limitation of genetic science for individualsRead MoreEthical Dilemmas : Ethical Dilemma1285 Words   |  6 Pagesdecision is right or wrong. When it comes to ethical dilemma, there really are no correct answers but there are proper steps to take to reduce unethical behaviors. The ethical dilemmas that are presented in this case are: Hiding or Divulging Information, Balancing Ethical Dilemmas, Unfair Advantage, Violating Rules, Perpetrating Interpersonal Abuse, Condoning Unethical Actions. I, the executive of the drug company decided not to disclose information from a research scientist. By doing so, I am â€Å"Hiding orRead MoreEssay about Animal Testing Should Be Outlawed1110 Words   |  5 Pagesto Biology Online, animal experimentation is defined as the use of animals in experiments and development projects usually to determine toxicity, dosing and efficacy of test drugs before proceeding to human clinical trials. Animal experimentation has been going on since ancient Greece when Aristotle and Hippocrates first made their model of the human body based on what they had observed through animal dissection. Then, Romans used animals to do more psychological tests on animals like pigs, monkeysRead MoreEssay On Animal Testing1295 Words   |  6 Pagesmillions animals die every year from animal testing. Animal testing or animal research is a test performed on a living or dead animals. It normally involves testing out new cosmetic products or doing experiments for the medical purposes. Cosmetic companies test out their ingredients and products on animals to see if they’re safe to use for humans. A medical experimentation could involve injecting the animals, practicing surgeries on them, or exposing them to radiation. The practice of animal testingRead MoreAnimal Testing: A True Ethical Dilemma Essay1622 Words   |  7 Pageslaboratory animal. Animal testing is the use of animals for scientific research purposes and experiments. It can be used for the findings of cures and medicines to testing new drugs, to understanding the behavioral psychology of the animals themselves. â€Å"Around fifty to one hundred million vertebrate animals, ranging from fish to primates, are used in experiments each year† (Lloyd). There are many different terms used to describe the research on animals but two main ideas. In vivo research is whereRead More An Ethical Dilemma Essay1660 Words   |  7 Pagesprofessor at the University of Westminster,  "animal testing, or animal research, refers to the use of animals in experiments within academic, research, or commercial establishments† (Christopher, 269). Sounds simple enough, but Swami does not mention how this testing affects the animals or why this is such a controversial issue among the public. M.J. Prescott, from the National Center for the Replacement, Refinement and Reduction of Animal Research, makes a very good point when he says that: Read MoreHow Could One Not Feel Guilty When Looking Into A Test937 Words   |  4 Pageshave endured? Over 75-100 million animals are used for scientific and medical research per year. (Baumans) Animals should not be used for scientific and medical research because it is unethical, humans and animals are not genetically identical resulting in failed tests, and there are other techniques to conduct research. â€Å"Killing by carbon dioxide asphyxiation, neck-breaking, decapitation, and other means† (qtd. ProCon) are all results of what happens to the animals after they have fulfilled their

Reasons Why The Roman Catholics And The Eastern Orthodox...

There are many logical reasons why the Roman Catholics and the Eastern Orthodox split. Those in Constantinople and those in Rome believed to head the Church as the state. The Eastern areas of the Church used Greek in the church while the West used Latin, automatically this lead divergence in thought. The difference fueled confusion. The Eastern Church did not accept the claims of supremacy made by the pope. The remaining Churches were, despite several temporary periods of schism united until 1054. The schism of 1054 was the decisive split between the Eastern Orthodox and Roman Catholics. The great schism is widely believed to be a disagreement that separated the church in two, Eastern Orthodox and Western Roman Catholic, during the period of the great Roman Empire. Nonetheless, the term cannot be conclusively examined without studying the subsequent problem that occurred in the Roman Catholic and the resulting growth of the English and French empire because of this. There are many events which contributed to the great schism and there continues a lively debate on whether it could have been avoided. In addition, there are many players whose actions aided in the schism among them Pope Boniface VIII, Phillip IV and the Avignon Papacy. Above the people and events that led to the schism, there existed matters other factors like geography, doctrinal issues, political considerations and economic matters which provided a fertile ground for the great schism. Yet there were effortsShow MoreRelatedThe Separation Of The Churches Of Eastern Orthodox And The Roman Catholic936 Words   |  4 PagesWhat actually led to the separation of the churches of Eastern Orthodox and the Roman Catholic? What are the many differences between these two churches? While there are very few similarities in these two churches: the Roman Catholic church and the Eastern Orthodox church, there are mostly differences; however, taking a closer look at the split in 1054 will help determine this and will give insight as to just what those similarities and differences are, how they came about, and what may have causedRead MoreRoman Catholic Church vs Eastern Orthodox Church Essay924 Words   |  4 PagesBefore the split of 1054, the Roman Catholic Church or Western church and the Eastern Orthodox Church or Byzantine church were almost one with each other. The two churches held the same ideals and got along with one another the majority of the time. They had previous splits in the past but they were never a permanent situation because they usually found a solution to their issues and differences. The split between the Eastern Orthodox Church and the Roman Catholic Church in 1054 seemed to have noRead MoreThe Schism Between The East And West1414 Words   |  6 PagesIn 1054, the Great Schism occurred between the Roman Catholics and the Orthodox Christians, when the Pope first excommunicated the Patriarch of Constantinople. Not long after that, the Patriarch excommunicated th e Pope, causing the split. There were many issues prior that created the Great Schism between the east and west both before and after 1054. It would appear from the documentation that the east had more issues with how the west conducted the church. The issues that caused the Schism betweenRead MoreThe Between Roman Empire And Christianity851 Words   |  4 Pages(1) Describe the interrelation between the Roman Empire and Christianity by examining the following: (a) Emperor Constantine (b) The Latin Language (c) Church Ritual. The Roman Empire was extremely instrumental in the growth and spread of Christianity. It was already about 400 years old at the birth of Jesus Christ, the founder of the Christian faith, and directly influenced his life. The Roman Empire saw the growing Christian cult as threat, and ordered the crucifixion of Jesus. The followersRead MoreThe Great Schism Of The Church1454 Words   |  6 PagesParticipate Online Giving The Great Schism of the Church 2005, 2015 July 6, 1054 was rapidly approaching, and the Christian world was about to experience a major event on the road to a schism that continues to our day — the divide between the Western and Eastern Christian churches. The central actors in the looming conflict were Michael Cerularius, the patriarch of Constantinople,1 and Leo IX, the bishop or pope in Rome. In the months leading up to July 6, 1054, Cerularius had strongly condemned the WesternRead MoreThe Vatican And The Eastern Orthodox Church s Impact On The Modern Church2118 Words   |  9 PagesAguilar 1 Jason Aguilar Gary Tyra MILD 305 Church History 14 June 2016 Aggiornamento: the Vatican II and the Eastern Orthodox Church’s Impact on the Modern Church There are very few things in this world that are for sure. However, one of those things that can be counted on is, change. Change is inevitable. Change is unstoppable. Change does not ask for permission. People change, seasons change, times change, styles, change, and even the church changes. Aggiornamento, which means, â€Å"bringing up toRead MoreHistory And Advances Of The Christian Church Essay1003 Words   |  5 Pagesadvances of the Christian Church. As students, we analyze cultural texts and describe meaningful events to develop an answer to â€Å"who,† â€Å"what,† and â€Å"why† there is a transcendent God. This composition will focus the historical-social context, ecclesial context, and modifications to the Church that occurred from three critical events; Fall of the Roman Empire, World War II, and the Celebration of the Holy Year by Pope John Paul II. The selected episodes are key in the history of the development of theRead MoreThe Grand Inquisitor in Brothers Karamazov by Fyodor Dostoevsky1211 Words   |  5 PagesThroughout Brothers Karamazov by Fyodor Dostoevsky, Eastern versus Western ideas are constantly being introduced and in turn debated, sometimes violently. This being the case, it would be uncharacteristic of Dostoevsky to include such an extensive account, The Grand Inqu isitor, against Christ and there not to be an East versus West theme. Eastern versus Western may be understood as Orthodox versus Roman Catholic although it is not to be restricted only within the scope of religious debates. TheRead MoreThe Dutch Republic767 Words   |  3 Pagesmilitary, art, and science flourished. This all led to a domination in trade, production of ships, etc. Western Europe After the split of the Roman Empire, the western half fell as the east prospered. Then in the medieval period, the catholic western European states emerged stronger than ever, causing the distinction between roman catholic/protestant vs eastern orthodox in Europe. Western Europe was made up of competitive states that came to play major roles. The Dutch republic managed to becomeRead MoreOrigins Of The Byzantine Empire2033 Words   |  9 Pages(330-1453 CE) The Byzantine Empire is another word for the eastern half of the Roman Empire. It was born after a series of events that led to the fall of the western half of the Roman Empire. In 285 A.D., Diocletian decided to split the Roman Empire in half because the rapidly growing population was becoming too large to govern for a single person. This decision is considered to be one of the main acts that led to the downfall of the Western Roman world. The Byzantine Empire began to take shape after

Bible 105 Discussion Board Free Essays

Leayotta Karley Bibl 105 9/24/12 Discussion Board Forum Thread 1 From the reading of Courageous Faith: ch. 1-6, I have identified myself with the life of Moses. He portrayed a life with failures as well as received a second chance to overcome his past circumstances in his life. We will write a custom essay sample on Bible 105 Discussion Board or any similar topic only for you Order Now The parallels of Moses’s life to mine is similar in some ways due to the fact that I had to start over again with the help of God. Moses didn’t know what his purpose in life was as myself at present. Do the actions and decisions that I make really make God happy and will everyone agree with me? Several years ago I graduated from high school and entered community college to start my studies for pre-med, but as I grew closer to graduation I saw the challenges in this career path. Then, I decided to change the major to Nursing in order for my credits to transfer from premed and make years spent in college less than in the Premed program. Both careers are highly competitive and honored in all countries of this world. My main goal is to join a profession that will help me interact with people and show people Christ’s love for all humankind through myself. It’s a blessing to help people with their problems and be by their side when they need it as God does in our lives. So, now I having difficulties with standing with my decisions and believing that I will overcome these failures. I want my purpose in life to follow with what God wants me to do and not feel pressured by family or society. There are times in my life when I feel hopeless and abandoned by everyone. I want to stay strong, but my emotions take over me and cause me emotional distress. This allows me to lose faith and trust in God when nothing seems to be going the way I want in life. From Moses’s life he didn’t understand that God does no abandon his children even if we make wrong decisions in our past. God knows that humans will sin and choose the wrong path, but if they make God their friend and have complete faith in him everything will turn good. We need God by our side due to our chances of falling again are more likely if we leave his presence and take matters into our hands. We should not belittle God’s power and ask for wisdom in everything we do. As in the same way God helped Moses he will help us and make us great leaders in any field of study that we choose. We must glorify God and he knows our heart’s weakness, but he will help us overcome our failures and succeed in life. How to cite Bible 105 Discussion Board, Essay examples

Auditing Theory and Practice for Ethical Standards- myassignmenthelp

Question: Discuss about the Auditing Theory and Practice for Ethical Standards. Answer: APES 110 on code of ethics for the professional accountants had been released by APESB (Accounting Professional Ethical Standard Board and the code is effective from 1st July 2011. As per the code, the fundamental principles under professional ethics for the members and it offers conceptual framework for the members that is applied to Identifying the threats for complying with the fundamental principles Estimating consequences of the threats identified Applying the safeguards for eliminating threats or reducing tem to the level that is acceptable. However, the members shall apply the professional judgement while applying the above mentioned conceptual framework (Accounting Professional Ethical Standards Board 2018). Audit working papers that is the documents that records all the audit evidences obtained while auditing the financial statements, auditing of information systems, auditing of internal management and investigation (Accounting Professional and Ethical Standards Board (APESB) 2013). However, the auditing papers solely belong to the auditors and with his own discretion he can make available part of the working papers to the outsiders. Further, for disclosing the working papers to any third party prior permission of the client must be obtained. Moreover, the auditor must comply with general law duty with regard to the confidentiality of the client. As per the given circumstance, Penshurst Accountants was not advised to carry out the peer review by Mortdale Accounting and the peer review is carried on its own discretion. Further, the prior permission from the client has not been taken before providing the working papers to third party. Therefore it violated the ethics as per APES 110. If the employer considers a person to engage into his firm or organization before engaging he must made some routine enquiry regarding the potential candidate. The inquiry may include the matters like his behaviour, work experience, integrity, objectivity and professional approach. Further, ha may contact the previous employer of the applicant to enquire as to whether any professional or any other reasons are there that the appointment shall not be made (Krupenye et al. 2018). Therefore, if the employer employs the person without contacting the current employer or any other person on request of the applicant it will violate the professional approach and breach the ethics of APES 110. The member from the public practices are not allowed to advertise their work through any means like personal call, online marketing as it violate the ethical principle of APES 110. Under given circumstances, Wendal Sailor, the chartered accountant, during audit used to call frequently in the client office to take up services for his superannuation and insurance business (Accounting Professional Ethical Standards Board 2018). Further, they did so before delivering the final opinion regarding audit. Under such circumstances, the self interest threat is created as the auditor suggested availing their services through inconsistent way. Therefore, it is the violation of ethics under APES 110. A member under public practice must determine while offering professional service whether any threats are there with regard to the compliance of fundamental principle associated with objectivity (George, Jones and Harvey 2014). The issues may be created if the member has any relationship or is interested in the client or its employees, directors or officers. Under given circumstance, Judith Durham, the audit partner is also the member of board of directors of the client organization. Therefore, Ms Durham is included in the audit team for carrying out the audit of the charitable organization it will breach the ethical principle of APES 110. The fact that the position is honorary will not alter the conclusion of the case. The member must maintain the confidentiality for the information that is disclosed by the prospective employer or client. Further, he must take the necessary steps for ensuring the confidentiality of the clients data or information. Moreover, the confidentiality must be maintained even after closing the relationship with the client (Naslmosavi, Sofian and Saat 2013). However, the information can be disclosed to third party if the disclosure is granted by law and prior authorisation has been taken from the client. As per the given situation, the member while selling his practice released the tax working papers along with the other working papers related to auditing and bookkeeping. However, the permission was taken from the client only for the tax working papers. Hence, it will violate the ethics stated under APES 110. If the member offers non-audit services along with the audit services it will create self-interest threat and its significance will not be reduced though any safeguards. As per the given situation, Mr Fred Nerk along with the audit service also provides various services like management advisory services and tax services for same client. Providing these services in addition to audit will be considered as non-audit services and will attract self-interest threat. Hence, it will breach the ethics mentioned in APES 110 (Accounting Professional Ethical Standards Board 2018). As per APES 110 the auditors are not supposed to assist in preparing the financial statement of the client and they shall refrain themselves from providing any opinion in the financial matters. However, the audit working papers obtained by the auditor during the audit and any accounting records of the client company can be kept in safe place to ensure its availability and safety. To maintain the records safety and protect it from being lost the auditor maintain it in their own computer if the wish to. Therefore, if All Good Chartered Accounting firm maintains client data in their own computer it shall not breach the ethical principle mentioned in APES 110. As per Section 150 of APES 110 professional behaviour, the members shall comply with the applicable regulations and laws and must avoid the action that may discredit his profession. These actions include the omission or action involving third party who may conclude the adverse impact on the professionals good reputation(Accounting Professional Ethical Standards Board 2018). Violation of professional behaviours also includes involving in fight, assault or taking excessive drink. In the given circumstances, the public accountant Mr James Jameson while attending Christmas party consumed excessive drugs and alcohol. Eventually he got involved in a fight with a person and charge if assault brought against him. Owing to this incident Mr Jameson convicted and eventually sentenced to three months and his license also suspended for the period of 1 year. Therefore, behaviour of Mr James Jameson in the given case breached the ethical principle of APES 110. Audit opinions are expressed on the audited financial statements. The requirement of expressing the opinion is to ensure that the generally accepted accounting principles are followed by the company while the financial statements were prepared (Cox 2013). In general 4 types of audit opinion are provided by the auditors after completing the audit of any client. These are Unqualified opinion when there is no reservations regarding the financial statements a clean or unqualified opinion may be provided. It states that the report is presented in fair manner. Qualified opinion it states that the auditors have taken the exception to certain accounting principles related to current period or is not able to establish potential outcome of material uncertainty Disclaimer of opinion this reports does not provide any type of opinion regarding the condition and financial position of the company Adverse opinion it indicates that the financial statement of the company is misstated, misrepresented or is not presented accurately. Though the auditor was able to satisfy him regarding the account balances through other procedures, he was not able to get confirmation from 8 major clients. Hence, in this situation a qualified opinion will be issued. The equipment, plant and property of the company that comprises of 35% of entire assets could not be verified due to restriction from the client. Therefore, in such circumstances, a disclaimer of opinion will be issued. The client must disclose through notes the contingent liabilities that may have material impact if materialises. Not disclosing the fact will raise question of true and fairness of the report. Hence the qualified report shall be issued here. If the auditor cannot verify transactions including significant amount owing to inadequate internal control system qualified opinion shall be issued. Further, no audit tests were available fir assuring that the recorded amounts are correct. Therefore, qualified opinion shall be issued (de Andrs Surez et al. 2013). If the auditor is pleased that no material misstatement is involved in the financial statement, he can issue the unqualified report. Further, the opening balance can be confirmed from the previous years closing balance. After the Australian accounting standards came into force every Australian company shall follow the standards while preparing their financial statements. Therefore, the adverse opinion shall be issued as the company is not prepared their financial statement as per AAS (Aasb.gov.au 2017). As the LIFO system of maintaining inventory is disallowed by AAS, the company shall not follow the system. Therefore, the auditor here will issue qualified opinion. As major client of the company has been liquidated and it is unlikely that other customers will occupy their places, the going concern status of the company is in doubt. If the company does not disclose the fact in their financial statement, disclaimer of opinion shall be issued (Amin, Krishnan and Yang 2014). Reference Aasb.gov.au. 2017. Australian Accounting Standards Board (AASB) - Home. [online] Available at: https://www.aasb.gov.au/ [Accessed 30 Mar. 2018]. Accounting Professional Ethical Standards Board, 2018.Code of Ethics for Professional Accountants. [ebook] Australia: Accounting Professional Ethical Standards Board. Available at: https://www.apesb.org.au/uploads/standards/superseded_pronouncements/21092016145901_APES_110.pdf [Accessed 30 Mar. 2018]. Accounting Professional and Ethical Standards Board (APESB), 2013. APES 110 Code of Ethics for Professional Accountants. Amin, K., Krishnan, J. and Yang, J.S., 2014. Going concern opinion and cost of equity.Auditing: A Journal of Practice Theory,33(4), pp.1-39. Cox, J.D., 2013. Strengthening financial reporting: An essay on expanding the auditor's opinion letter.Geo. Wash. L. Rev.,81, p.1036 de Andrs Surez, J., Garca, E.C., Mndez, C.F. and Gutirrez, C.R., 2013. The effectiveness of the audit committee in Spain: implications of its existence on the auditors opinion.SERIEs,4(3), pp.333-352. George, G., Jones, A. and Harvey, J., 2014. Analysis of the language used within codes of ethical conduct.Journal of Academic and Business Ethics,8, p.1. Krupenye, C., Kano, F., Hirata, S., Call, J. and Tomasello, M., 2018. A test of the submentalizing hypothesis: Apes' performance in a false belief task inanimate control.Communicative integrative biology, (just-accepted), pp.00-00. Naslmosavi, S., Sofian, S. and Saat, M.B.M., 2013. The effect of audit firm size on independent auditors opinion: Conceptual framework.Asian Social Science,9(9), p.243.

Environmental Protection free essay sample

I’d like to begin by the meaning of â€Å"environmental protection†. In my opinion, environmental protection is a practice of protecting the environment, on individual, organizational or governmental level, for the benefit of the natural environment and (or) humans. When it comes to environmental protection, pollution is always mentioned. Pollution is the introduction of a contaminant into the environment. It is created mostly by human actions, but can also be a result of natural disasters. Pollution has a detrimental effect on any living organism in an environment, making it virtually impossible to sustain life.Pollution can be resolved into three main types: air pollution, water pollution and land pollution. Air pollution is the accumulation of hazardous substances into the atmosphere that danger human life and other living matter. Water pollution is the introduction of chemical, biological and physical matter into large bodies of water that degrade the quality of life that lives in it and consumes it. We will write a custom essay sample on Environmental Protection or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Land pollution is pollution of the Earth’s natural land surface by industrial, commercial, domestic and agricultural activities.In this picture, we can easy find that pollution has so many different sources. For example, pesticides used in agriculture, chemicals and heavy metals which are poured out from factories evaporate into the air, move with clouds, and when it rains, they will drop together with the rain. So the rain becomes acid rain. we all know that acid rain will corrode buildings and destroy the soil. We usually divide pollution into five main sources: industry, transport, agriculture, human, activities and wastes.If we want to protect our environment, we need to try our best to prevent pollution. To prevent air pollution: the number one way to prevent air pollution is to walk or bike more and drive less. This will prevent fossil fuels from polluting the air. To prevent water pollution: the best way to prevent water pollution is to not throw trash and other harmful chemicals into our water supplies. To prevent land pollution:the best way to prevent land pollution is to dispose waste properly, to use soil properly and adequate agricultural practices.There are also many ways to protect or improve out environment ,such as: Reduce emissions, Natural sources using, Energy saving using, Efficiently energy using, Renewable energy sources using, Waste reducing and recycling(bottled water), Reducing pesticides use, Water saving, Forestation, Reducing noise and so on. I’d like to play a video to you. So Earth hour is a great activity which aims at encouraging people to save electricity. And I think all of us have the responsibility to save energy and protect the environment. Harmful smoke are being blowout from the chimney. Rubbish is found everywhere.Water has so many different colors. We can see beautiful forests and green lawns. A man is riding bicycle along with comfortable environment. So what kinds of life do you want? In the end, I just want to make my conclusion. The environment is everything around us – the ground we stand on, the trees we sit under to rest, the water we swim in and clean with and the air we breathe. We need clean water to drink and to grow the food we eat. We need clean air to breathe. We need our environment to be clean for our leisure activities – swimming, jogging or playing in the park.