...Reading Environmentally When it comes to the topic of e-books vs. paper books, most of us will readily agree that the spread of e-books let people’s life more and more convenient. Where this agreement usually ends, however, is on the question of environmental protection. Whereas some are convinced that e-books are greener than traditional books, others maintain that e-books do not size up to our expectations. Nowadays, with the development of science technology, the chance that we use science are more and more. Furthermore, the convenience and the light of electronic products attract lots of young people. According to the survey, a majority of e-books users are under age 30. On the other hand, some adults are more likely to read printed books. E-reader vs. paper book is a provocative question, which lots of author also make own point about. And I have chosen two articles that mainly talk about the environment of e-books and paper books in the following. In the article” E-books Are Not Greener than Paper Books”, in the author Debra.A.Miller’s view is, “the basic tenet of sustainability is the key to the problem about E-reader vs. paper book”. The author reminded us that we should think about the depletion about the materials of electronic products, shipping cost, fuel and the energy which use to recycle them. Then, the author reported some conclusions which from her colleague - Mr.Green, at Sierra Magazine. At first, Mr.Green claimed that the e-reader is not greener than the...
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...Xinwei Liu BA_512 02/12/2015 The Improvement of Play Pumps Program Trevor Field, the founder of Play Pumps International, wanted to help rural people acquire clean water by installing Play Pumps that could produce sufficient water for up to 200,000 people when children play carousel. However, after a few years, this program broke down and Play Pump became a failed product. But not all of the similar products have the similar trouble. The hydraulic ram pump of Green Empowerment is also a kind of pump product and it is durable and reliable. So, in order to improve the play pump, stimulating green empowerment is important. After analyzing this company and its product, the field investigation and finding appropriate cooperation companies are significantly essential to success in this business. First of all, field investigation is an important and fundamental factor in developing a product. Without this factor, the product will fail no matter how good it is. Take Play Pumps International as an example, this company had sufficient funds and a good product, but it only focused on installing them and ignored whether South Africans really needed it or not. A number of Play Pumps could not acquire enough energy to take water from an underground source because of missing field investigation, which led to a serious problem that in some places there are not sufficient kids to play merry-go-round to offer the power for driving the Play Pumps. However, Green Empowerment does the fieldwork...
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...Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 8, 2012 www.iiste.org COMPARATIVE ANALYSIS OF FAIR VALUE AND HISTORICAL COST ACCOUNTING ON REPORTED PROFIT: A STUDY OF SELECTED MANUFACTURING COMPANIES IN NIGERIA BESSONG, PETER KEKUNG and CHARLES, EFFIONG DEPARTMENT OF ACCOUNTING FACULTY OF MANAGEMENT SCIENCES UNIVERSITY OF CALABAR, P.M.B.1115, CALABAR, CROSS RIVER STATE, NIGERIA Tel: +234 8037079607 ABSTRACT This study aimed to critically examine the effects of fair value accounting and historical cost accounting on the reported profits. However, since the major objective of any business organization is to make profit and continue in business, what they face in the course of doing their business and the method of accounting they use in reporting their profit may make this noble objective to be unrealistic particularly during inflationary period. Data were collected from both primary and secondary sources and presented and analyzed using ordinary least square. The study revealed that both historical cost and fair-value accounting have significant effect on reported profit. Conclusively, Based on the findings of the study, it is concluded that the amount calculated as depreciation, charged as taxes and paid as dividends greatly influence the operating profit of the company. This simply means that the method of profit measurement will greatly influence the amount charged as taxes, depreciation and dividend on the profit of...
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...BTEC UNIT 4 Assignment: Verbal and Written Business Communication Getting started To complete this assignment you will need to produce a portfolio which looks at communications in business. The portfolio should be based around the following case study. Case Study The Red Lion Hotel is a medium sized business which has expanded over recent years and hopes to continue to do so in the future. Its business aim is to deliver quality accommodation and a first class service to guests staying in any of the 38 bedrooms. Following a recent building extension, the hotel now has 3 function rooms of varying sizes which can be used for weddings, christenings and conferences. In addition there is now a 30 foot swimming pool with Jacuzzi. Guests can choose to stay in the hotel on a bed and breakfast basis or half board as evening meals are available in the restaurant. You are employed as an administrative assistant reporting directly to the office manager. Your main responsibilities include, planning and organising bookings for events such as weddings and conferences, ordering stock, dealing with internal and external post, taking and producing minutes from departmental meetings and answering the telephones. Section One Written and Verbal Communications in Business Contexts Task 1 Identify, using examples, the purpose of written business communications in Four different business contexts within the life of the Red Lion Hotel; (U8-P1) Describe why each...
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...VODAFONE Vodafone Group is a global telecommunications company headquartered in London, United Kingdom It is the world's largest mobile telecommunications company measured by revenues and the world's second-largest measured by subscribers (behind China Mobile), with around 332 million proportionate subscribers as of 30 September 2010. It operates networks in over 30 countries and has partner networks in over 40 additional countries. It owns 45% of Verizon Wireless, the largest mobile telecommunications company in the United States measured by subscribers. The name Vodafone comes from voice data fone, chosen by the company to "reflect the provision of voice and data services over mobile phones". Its primary listing is on the London Stock Exchange and it is a constituent of the FTSE 100 Index. It had a market capitalisation of approximately £92 billion as of November 2010, making it the third largest company on the London Stock Exchange. It has a secondary listing on NASDAQ. Vodafone have come a long way since making the first ever mobile call on 1 January 1985. Today, more than 359 million customers around the world choose vodafone to look after their communications needs. In 25 years, a small mobile operator in Newbury has grown into a global business and the seventh most valuable brand in the world. Vodafone now operate in more than 30 countries and partner with networks in over 40 more. In an increasingly connected world, it’s no longer just about being able to talk...
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