The Greenhouse Gas Reporting Program - 1355 Words

Businesses in recent times are interested in being sustainable. They want to reduce their impact on the environment, but still continue to operate and fulfill their obligations to their stockholders by making a profit. Prior to the current trend of environmental interest, certain industries had negatively affected the environment in the course of doing normal business. As a result, governments have enacted laws that limited the amount of pollution that a firm can release. One such law is the Greenhouse Gas Reporting Program, which in a nutshell, stipulates mandatory reporting of greenhouse gases released by certain firms. In regards to the program, what is it, and what is its purpose? How does this program relate to accounting, and†¦show more content†¦The data will be used to help create laws and policies that further protect the environment against additional degradation. What are greenhouse gases, and why does this program focus on them, instead of other pollutants ? According to an article, greenhouse gases absorb infrared radiation. This absorption of heat in the atmosphere over time is responsible in the increase in the overall temperature of the planet, and this is known as the â€Å"greenhouse effect† (Lallanilla, 2015). Basically, this program focuses more on greenhouse gases and other air pollutants, because the effects associated with the greenhouse effect will negatively affect the air quality and atmosphere of the entire planet, not just in the United States. Overall, this program is meant to get companies to be mindful of their environmental impact for the sake of the planet, and to promote sustainability. How exactly does this program relate to accounting? This program is meant to promote sustainability and get firms to watch their environmental impact. In its June of 2015 report, the AICPA cites the trend of sustainable operations and states that â€Å"CPAs are well positioned to offer expertise that organizations can use to implement, track, and verify their sustainability efforts.† (The State of, 2015). In order for a firm to commit to sustainable operations, they must make changes in the way that

Accounting Software Use Express Business Evaluation Essay

Essays on Accounting Software Use: Express Business Evaluation Essay The paper "Accounting Software Use: Express Business Evaluation" is a good example of an essay on finance and accounting. In this digitalized era, technology has influenced every aspect of society including business organizations. The complex global economy has persuaded business organizations to acquire competent software to integrate its operating segments for effective and efficient functioning. Decision-making is one of the most crucial elements for the business organization that shall be adequately addressed by emphasizes economic research (R.R Bowker Company). For the purpose financial analysis is conducted to determine risks, performance and financial modeling of the organization. There are several financial analysis software that provides simplified business valuation, such as Staff File, Bizmanualz, Moody’s Analytics, etc. This paper provides detailed information about Express Business Valuation software (a financial analysis software).Express Business Valuation Versi on 2.0 is accounting software that allows calculating and evaluating risk, performance and financial modeling of an organization through the calculations of financial indicators (i.e. financial ratios). It offers its users with a variety of business valuation methods to ensure accurate and valid results. The software is used by several business organizations to evaluate their financial performance; it also allows users to determine future prospects through determining its historical financial records (R.R Bowker Company). The software has a straightforward interface for the entry of financial data. It is simple to use, the users that are aware of the Microsoft excel grid-style interface make it easy. It provides about 19 business valuation methods to the users that are relevant for the business. The prominent features of the software include the following.Financial Statement and AdjustmentIt allows users to annualize and adjust historical input for six months with twelve months perc entagesOver 100 Schedules and analysesThe data is imported through industry data through IRS Corporate Ratios, the calculation for the value of the assets including excessive and non-operating assets of the firm.Income Valuation MethodsThe software capitalizes earning, excessive earning, working capital, capital expenditures, expanded multi-year ratio analysis with the comparison of the industry ratio to provide an overview of the performance of the organization in the industry. It also provides post-sale cash flow, payback period, IRR, the hypothetical term of sales, buyer and sellers settlement, etc.Market Data and industry Composition Valuation MethodsIt allows industry valuation that is assessed through Price to Earnings, Price to Book Value, Price to Revenue and Price to Cash Flow. It also uses market approaches to make marketing data more accurate with the different mid-market comps.Subject Company TransactionThe valuation of the firm is done through its past transaction and b usiness stock.Asset-Based Valuation MethodsThe software uses Asset-Based Valuation Methods to determine liquidation values such as going concerns of the firm to determine its solvency.  Valuation Conclusion and Sanity ChecksThe software has the valuation methods ensuring business sense in its calculation in order to provide a realist analysis of the firm. Weightage is assigned to various appraisal methods.The software generates valuation within 60 seconds through the 25+ pages valuation report of that covers assumptions and limitations, financial valuation methodology, hypothetical deal scenario, cash flow and analysis schedules with the different charts and tables to make the report analytical with the detailed information of the firm's performance, risks, and forecasts.

Antibiotic Sensitivity Lab Free Essays

Antibiotic Sensitivity lab A. Define the term selectively toxic. Why is it an important feature of antimicrobial agents? Selective toxicity is the ability of a chemical or drug to kill a microorganism without harming its host. We will write a custom essay sample on Antibiotic Sensitivity Lab or any similar topic only for you Order Now Selective toxicity is important to microbial agents because it enables these agents to inhibit or kill a microorganism by interacting with microbial functions or structures different from those of the host thereby showing little or no effect to the host. B. What are broad and narrow spectrum antimicrobials? What are the pros and cons of each? Broad spectrum antimicrobials are drugs that are effective against a wide variety of both gram positive and gram negative bacteria. Narrow spectrum antimicrobials are effective only against gram negative bacteria. Pros and cons of each: Narrow spectrum microbial is normally better to use because they cause less damage to the body’s normal flora. They are less likely to cause drugs resistant strains of microorganisms because they are specific in nature and are less likely to cause super infection by opportunistic microorganisms like yeast infections. The main disadvantages are that Narrow spectrum microbial sometimes is more prone to allergic reaction to the host. Broad spectrum antimicrobials on the other hand also have their own advantages in that they are able to deal with more than one kind of bacteria and as such one does not have to use drugs indiscriminately reducing chances of allergic reactions and drug toxicity. The main disadvantage is that they cause more harm to the body’s normal flora. C. What is direct selection? Direct selection is the selection of antibiotic-resistant normal floras in an individual whenever this individual is given an antibiotic. This process is normally accelerated significantly by either improper use or the overuse of antibiotics. D. What is the difference between an antibiotic and an antimicrobial chemical? Antibiotics are substances that are produced as metabolic products of one Microorganism which are able to inhibit or kill other microorganisms. Antimicrobial chemicals are chemicals that are synthesized in a laboratory and can be used therapeutically on microorganisms. E. What is the mode of action for each of the following: a. acitracin: works by inhibiting peptidoglycan synthesis in actively dividing bacteria which normally results in osmotic lysis. b. nystatin: exerts its antifungal activity by binding to ergosterol found in fungal cell membranes. Binding to ergosterol causes the formation of pores in the membrane. Potassium and other cellular constituents leak from the pores causing cell death. c. tetracycline: exert their bacteriostatic effect by inhibiting protein synthesis in bacteria. This antib iotic prevents transfer-RNA (tRNA) molecules from binding to the 30S subunit of bacterial ribosomes. . ciprofloxin: Contains agents that inhibit one or more enzymes in the DNA synthesis pathway F. Describe three mechanisms by which microbes might become resistant to the action of an antimicrobial drug? Microbes may become resistant by producing enzymes that will detoxify or inactivate the antibiotic such as penicillinase and other beta-lactamases. Microbes may also alter the target site in the bacterium to reduce or block binding of the antibiotic in the process producing a slightly altered ribosomal subunit that still functions but to which the drug can’t bind. Microbes may also prevent the transport of the antimicrobial agent into the bacterium thereby producing an altered cytoplasmic membrane or outer membrane. G. Why do you think neglecting to finish a prescribed course of antibiotics might contribute to the rise of antibiotic resistance? If you don’t finish the medication, all the bacteria causing the infection may not be killed. Then, the infection could come back in that same place or even show up somewhere else. When the bacteria are undertreated, some of them may have enough time to have these mistakes occur in their DNA. Then, when they multiply, you get a bunch of bacteria that no longer respond to the antibiotics. H. What is a tube dilution test? How is it used to determine susceptibility? Tube dilution test is one of the tests that can be used to tell which antimicrobial agent is most likely to combat a specific pathogen. This test is conducted by preparing a series of culture tubes where each tube contains a liquid medium and a different concentration of an antimicrobial agent. These tubes are then inoculated with the test organism and then incubated. After the incubation they are examined for growth. I. Define the following: a. Minimum Inhibitory Concentration (MIC): this is the lowest concentration of antimicrobial agent that is capable of preventing growth of the organism undergoing the tube dilution test b. Zone of Inhibition: this is the area surrounding the high potency disk of a chemotherapeutic agent where growth is inhibited in an agar diffusion test. J. What were the results of the Kirby-Bauer test for S. epidermidis? S. epidermidis was sensitive to Novobiacin S. epidermidis was resistant to Penicillin S. epidermidis was intermediate in the case of Gentamicin How to cite Antibiotic Sensitivity Lab, Essay examples

Macbeths Downfall Essay Summary Example For Students

Macbeths Downfall Essay Summary In William Shakespeare’s famous play Macbeth, there are many reasons for Macbeth’s gradual downfall. Numerous factors contributed to Macbeth’s ruin, such as his own character flaws and his demanding wife, Lady Macbeth. The Three Witches, however, caused Macbeth the most trouble. First, the sisters stirred his dormant ambitions to be king. In addition to this, the witches’ prophesies gave Macbeth a false sense of security. Finally, their predictions falsely led Macbeth to believe he would some day be happy. The Witches’ contributed the most to Macbeth’s destruction by first stirring his deep lying ambitions, also by giving him a false sense of security and finally, by allowing Macbeth to believe he would someday be content. Naturally, Macbeth was third in line to become King of Scotland. Deep in his heart, he desperately wanted the crown, and all the power that came with it. Macbeth suppressed his feelings, however, until he heard the three wi tches’ first prophecy. â€Å"All hail, Macbeth, that shalt be king hereafter†, were the witch’s words. When Macbeth heard this, his desperate need for the crown revealed itself because he realized it was possible to take the thrown. When Macbeth’s yearning to be king could not be overcome, he did not let anything stand in his way of being crowned, even if that meant he had to commit murder. The Three Witches ignited Macbeth’s desire to be king with their prophecy. When the witches told Macbeth that no man born of a woman could harm him, he would not be defeated until the forest came to his castle, and that his only threat was Macduff, Macbeth felt very secure about his kingship. Little did Macbeth know, that all of these foretellings would bring about his demise. Macduff was born out of a dead woman, so he was the only one who could hurt Macbeth. When Malcolm’s army attacked Macbeth’s castle, they camouflaged themselves with trees, thus giving the appearance of the forest coming to the castle. Finally, Macduff was the only thing that Macbeth had to worry about, because he was not born of a woman, and could kill Macbeth. Macbeth completely disregarded the Witches’ prophecies because he thought of them as rubbish. Had the three witches told Macbeth the real truth that they ticked him out of believing, Macbeth would not have gotten so cocky as a result of his security. Therefore, maybe things would have been different. The Witches prophesized that Macbeth would be King of Scotland some day. When Macbeth found out he would someday be King, this made him believe he would also one day be happy. Macbeth and Lady Macbeth attributed power to happiness. So, it was partially the pursuit of happiness that made Macbeth become a murderer. Consequently, the witches’ prophecy contributed to Macbeth’s ruin in this way also. The Witches’ contributed the most to Macbeth’s destruction. First, by stirring his deep lying ambitions to one day become king, these ambitions caused him nothing but trouble. Also, the Witches prophecies gave Macbeth a false sense of security. Finally, the witches led Macbeth to believe that he would someday be happy, which was far from the truth. In William Shakespeare’s play, Macbeth, the three witches contribute the most to Macbeth’s ruin. Bibliography: