How to Register for the ACT

Registering for the ACT isnt difficult, but you do want to make sure you plan ahead and have the information youll need at hand. Before you begin registering, make sure you know the registration deadlines for the exam you plan to take. They tend to be about five weeks before the actual exam. It will also be useful to have a copy of your high school transcript when you register so that you have the school information youll need for the form. Step 1: Visit  the ACT Website and Create an Account Go to the ACT student website. Once youre there, click the Sign In button at the upper right of the page, then click on the create account option. Next, set up an online account so you can do things like check your scores online, print your admission ticket to get into the testing center, make changes to your registration if you have to miss a test day, request more score reports, and more. Youll need two pieces of information  before you create your account:  your social security number and your high school code. The website will walk you through the steps of the process. Note: Be sure to fill in your name just as it appears on your passport, drivers license, or another approved ID that youll be bringing to the testing center. If the name with which you register does not match your ID, you will not be able to take the test on your scheduled test day.   Step 2: Register Once youve created your student account, you need to click the Register button and proceed through the next several pages. Youll answer questions about the following: Personal information like left-hand vs. right-hand (so you get placed in an appropriate testing desk), religious affiliations, parental educational background, and disabilities. Remember, this is all voluntary information.A high school summary like the type of school you attended and courses youve taken. Youll also see questions about extracurricular involvement in high school.  Your college plans such as preferences regarding school size, whether or not you plan to enroll full time or not, and college interests.Your specific testing date and location.  Where youd like your score reports to be sent. You can choose up to four colleges with the basic fee, so youll save money if youve decided where youd like them to go before you register.  Intended future college major and career choices.  Youll also be asked during this process to upload a current headshot. Make sure to follow the parameters exactly, or you could be banned from taking the ACT on test day. Both the photograph a nd the name on your identification are important pieces of information that ACT uses to make it difficult for anyone to cheat by having someone else take the exam for them. If youre wondering why ACT wants some of this information when it has nothing to do with the actual test, realize that college admissions is a big business of trying to get students matched up with schools where they will succeed. ACT (and SAT) provide names to colleges of students who might be an appropriate match for those schools. The more information they have about your grades, courses, and interests, the better than can align your credentials with potential colleges. This is why after you take a standardized test, youre likely to start receiving lots of mail from colleges. Step 3: Pay Check out the current ACT fees before you test, and fill in your waiver or voucher number if youve received one. At the bottom of the page, click Submit just once, and youre done. Youre then free to print your admission ticket. A confirmation will be sent to your email address. Step 4: Prepare Youre in. Now, all you need to do is prep for the ACT just a little bit. Start by going though the ACT basics, and then running through these 21 ACT test strategies to help you perform as well as possible when test day rolls around. Then, try your hand at an ACT English quiz or Math quiz to see how you might respond to the real ACT questions. Finally, pick up an ACT prep book or two to help see you through the end. Good luck! Updated and edited by Allen Grove

Sonnys Blues - 1514 Words

How does Baldwins real-life experience connect to his short story, Sonnys Blues? The writer was a poor boy growing up. He was also a Negro, so things were bad for him and his family in white America. He probably felt sad every day of his childhood so he turned to books for entertainment and maybe escape. When he started reading, he found that he liked it and wanted to create stories for other people to enjoy, but he was a poor Negro boy who could not expect help from the whites, so he taught himself to write. That is similar to Sonny, who taught himself to play the piano. In the final scene, Sonny performs some improvisational jazz. What is improvisational music? What do we learn about Sonny through his performance? Explain.†¦show more content†¦Back then, there probably weren’t too many white teachers in black schools, so the big brother might have had an easier time finding work as a teacher in a school for blacks than as a lawyer or a doctor. His little brother Sonny is always getting in trouble. He doesn’t go to school, he uses drugs, and he doesn’t do what he is told to do. That is because he does not like life, because the white people are so unfair. After a while and a lot of suffering, Sonny discovers something he is good at. He learns to play the piano, and he is able to do something creative and positive, be successful and have the people’s respect. Write an essay exploring the motivation behind Baldwins choice of narrator for Sonnys Blues. Why do you think he chose the older brother to narrate the story? How would the story be different if narrated from the perspective of the younger brother? Mr. Baldwin made the older brother the narrator so the reader would not feel like Sonny was a dangerous man. The older brother seemed to apologize for Sonny while at the same time try to convince himself and the reader that Sonny really was not a bad guy. Sonny is really a hero and yet an anti-hero. He is someone that seems dangerous, lazy and extreme until you get to know him. The problem is that Sonny does not let people know him. If Baldwin made Sonny the narrator, then the story would be angry and rebellious. Sonny’s inner fears and thoughts would have come out,Show MoreRelatedSonnys Blues in Harlem896 Words   |  4 Pagesus have to struggle to make ends meet and others are born with money at their feet already. â€Å"Sonny’s Blues† opens up in Harlem with the narrator on a bus reading a newspaper learning that his brother, Sonny, has been arrested for selling heroin. Sonny’s brother takes him in after he is released from jail. However, his brother is scared if he lets him back into his home he will fall into his old ways. Sonny’s true passion in life is to become a Jazz musician but his family doesn’t believe in what heRead MoreSonnys Blues Essay989 Words   |  4 Pages In James Baldwins, Sonnys Blues, the title itself is symbolic of the blues in the matrix of the African-American culture of music and suffering. To understand the significance of the blues, one must first define the blues, where the blues originated, and how it is related to suffering and how it is communicated in music. The American Heritage Dictionary defines blues as (1) a state of depression or melancholy, and (2) a style of jazz evolved from southern American Negro secular songs. ItRead MoreSonnys Blues1264 Words   |  6 PagesSonny s Blues A captivating tale of a relationship between two troubling brothers in Harlem, Sonny s Blues is told from the perception of Sonny s brother, whose name is never mentioned. Baldwin s choice of Sonny s brother as a narrator is what makes Sonny s Blues significant in terms of illustrating the relationship and emotional complications of Sonny and his brother. The significance of Sonny s Blues lies in the way Sonny s brother describes their relationship based on what heRead MoreJames Baldwins Sonnys Blues1418 Words   |  6 Pageselaborately broadcasted and exhibited greatly in his short story â€Å"Sonny’s Blues†. First circulated in the late fifties and then again in the mid-sixties, Sonnys Blues explains Baldwin’s reasons for his famous arguments in the arena of Black freedom, while also providing a visual bonding of his work across multiple genres, with the ways and understandings of the urban Black community. The essential and gradual progression of â€Å"Sonny’s Blues† symbolizes the measured adaptation of the narrators perceptionRead More Comparing the Blues in Hughes The Blues Im Playing and Baldwins Sonnys Blues625 Words   |  3 Pages The Blues: in Hughes The Blues Im Playing and Baldwins Sonnys Bluesnbsp;nbsp; In Langston Hughes The Blues Im Playing, the blues are the source of Oceolas life and her choices. Langston is trying to illustrate the conflict between life and art. The art in this story is represented in a confined manner, as a disciplined career with a white woman acting as the overseer in the young ladys life. Art to Oceola, with its profit, convenience and privileges offers an array of benefits, butRead MoreSonnys Blues by James Baldwin Essay775 Words   |  4 PagesSonnys Blues If you were not able to talk to anyone, nor did people want to listen to what you have to say, would that affect you? In the short story, Sonnys Blues by James Baldwin, Baldwin writes about two brothers, Sonny and the narrator, who lose communication between one another because Sonny goes to prison. The narrator, having to make a promise to their mother before her death, was to take care and watch over his young brother Sonny no matter what. This turned out not to be theRead MoreEssay about Sonnys Heroic Journey in James Baldwins Sonnys Blues2971 Words   |  12 Pagesof Sonnys Blues by James Baldwin focuses on whether a person should be conventional in making decisions for their life, or if they should follow their heart and do what is right for them. A person begins with strengths, many of which they lose along the way. At some point along their heroic journey a person may regain their strengths and develop new ones. Each phase of this journey will have an effect on them and o thers around them. According to his brother, who narrates Sonnys Blues, SonnyRead More Sonnys Blues by James Baldwin Essay1228 Words   |  5 PagesSonnys Blues by James Baldwin A captivating tale of a relationship between two troubling brothers in Harlem, Sonnys Blues is told from the perception of Sonnys brother, whose name is never mentioned. Baldwins choice of Sonnys brother as a narrator is what makes Sonnys Blues significant in terms of illustrating the relationship and emotional complications of Sonny and his brother. The significance of Sonnys Blues lies in the way Sonnys brother describes their relationship based onRead MoreDrugs and Musicians in â€Å"Sonny’s Blues† by James Baldwin Essay840 Words   |  4 PagesWhen first reading â€Å"Sonny’s Blues† by James Baldwin, it may initially seem that the relationship between musicians and drugs is synonymous. Public opinion suggests that musicians and drugs go hand and hand. The possibility lies that Sonny’s passion for jazz music is the underlying reason for his drug use, or even the world of jazz music itself brought drugs into Sonny’s life. The last stateme nt is what the narrator believes to be true. However, by delving deeper and examining the theme of music inRead MoreEssay on Literary Analysis of James Baldwin’s Sonny’s Blues2323 Words   |  10 Pagesgenerally done just to entertain readers. Some authors create stories with a singular point of view, while others introduce more complex plots and storylines. When it comes to author James Baldwin’s short story Sonny’s Blues, there is much depth given to the storyline and the characters. Sonny’s Blues has been analyzed by many different people throughout time because the story has many elements. From Baldwin’s skillful use of metaphors and similes to his incorporation of religious references, this story

Financial Accounting Reporting And Analysis -Myassignmenthelp.Com

Question: Discuss About The Financial Accounting Reporting And Analysis? Answer: Introduction There have been several modifications that have been done in the reporting requirements of the listed companies for improving the transparency and authentication of the information that is given to the shareholders. Continuous disclosure is an important management of the Australian stock exchange disclosure framework. It is done to ensure that price sensitive information in relation to the stocks that are traded on the stock exchange, should reach the shareholders. Before this was made mandatory, the information would reach the shareholders in quarterly, semi-annual reports, and the companies would convey the information through periodic fillings to the exchange and the regulating people(Dichev, 2017). If there is a time lag in the correct information reaching the shareholders, they may suffer huge losses because of the same. In the world where money is invested every second, information is considered the most important factor. The sale prices can alter every second, and this it is i mportant that correct information reaches at the correct time, so that shareholders can manage their funds without incurring losses. In cases where companies default in the same, they are voluntary suspended from the stock exchange and also loses there credibility in the market. It is done to take care of insider trading and prevent people from dealing in fraudulent activities on basis of any price sensitive information that they may have from unwanted sources. So the need of continuous disclosure is very important for reporting entities(Fay Negangard, 2017). In this essay the various aspects of continuous reporting for disclosure requirements and its effectiveness is discussed briefly. Literature Review In this case study, we see how the shareholders of the Bellamy Australia suffered because they were not given correct and accurate information about the financials of the company. The shares were suspended on the Australian Stock Exchange in relation to the ban that occurred on the supply of the milk products, because of this the share price dropped from as high as $16.50 about 12 months ago to just $6.68 on Friday, before there was a halt on the trading of the shares. It was mentioned that there was a halt on the trading of shares because the company wanted to fulfil its requirement of continuous disclosure and for the same the company went for voluntary suspension, but that had affected many small shareholders who invested in the company(Fay Negangard, 2017). So why is it that important to meet these requirements of continuous disclosers and how does it support the investors and the companies. In countries like Australia, America and Europe, the government requires that the companies must provide some information to the shareholders on continuous basis if it alters the price and value of its securities and derivatives. Section 674 requires companies in Australia to inform the shareholders through the stock exchange about the various price sensitive information which may not be generally available to them(Given, 2016). This is done to prevent insider trading. It is very important that information must reach promptly, thus the need of continuous disclosure is there. The information that is provided must have certain qualities like it should be factual, should be accurate, reach timely and should never be disclosed to private parties, this might lead to insider trading. All this information must reach the stock exchange and should be made public for the need of the shareholders(Guragai, et al., 2017). The information that companies need to provide the shareholders are any sig nificant changes related to the assets, operations, financial position, any mergers, disinvestments or acquisitions etc. Any such information that might affect the position of the investors must be made available to them through appropriate channels. This is how this system works. With the help of this information the shareholders can judge the credibility of the company and can decide whether they want to invest in the shares of the company or not. This will help them from any unwanted losses and help them in taking effective decisions. In the given case of Bellamys correct information was not provided to the shareholder and that had affected their credit position and they had to incur huge losses. The company also suffered and lost their position in the market, owing to their poor stand on the situation that led to voluntary suspension of trading of funds and brought the company and the shareholders to a vulnerable position(Prasad Chand, 2017). The Australian Stock exchange has provided a list of guidelines that the company needs to follow to make sure that they fulfil the needs of continuous reporting of disclosure requirements. In any case if they default then they would be penalized and would not be allowed to trade their stocks in public. There is an option of carve out as per which there are certain situations in which the companies do not need to follow this policy of continuous disclosures of reporting entities, this includes- breach of law in disclosing the information, an incomplete negotiation or proposal, a trade secret or if the information has been created for internal management if the entity. There should be reasonable reason for withholding the information and if found guilty there is a serious breach of law and criminal proceedings can be initiated against the company. As per rules, the company might need to pay a civil penalty proceeding with a maximum amount of $1 million, along with criminal proceedings and other suits can also be initiated(Sweeting, 2017). Thus, it is important that companies around the world, where this law prevails must follow the requirements closely and comply accordingly with all the stated rules and guidance. Now the thought of the hour is how effective are these policies and how helpful have they been to the companies and the shareholders. This can be deciphered from the various civil and criminal proceedings that have been initiated against the companies in lieu of the non-compliance with the stated laws. But there are still incidences happening with respect to insider trading and price sensitive information is still being used for personal benefits by private parties. It is very important that more strict rules must be formed to prevent companies and dealers in indulging in these kinds of activities. This is very important with respect to the financial wellbeing of the country(Maynard, 2017). Conclusion Based on the above analysis and the case study, it can be said that it is very important that companies should follow this policy of continuous disclosure and provide correct and accurate information on a timely basis. This must be in practice more than on paper and strict actions must be taken against companies who indulgences in any defaults. This must be done to ensure the security of the shareholders, like in the case of Bellamy the shareholders suffered huge losses, because they were not provided with correct information at the time required. It is also necessary that timely audit of the companies listed on the stock exchange must be done and proper audit reports must be provided to the stock exchange(Han, et al., 2017). It is the duty of the stock exchange to do proper screening before listing the company and defaulters must be banned from trading their securities. This will help in improving vigilance and marketing the financial situation of the companies in question more secu re. Also the carve out option that is provided to the companies must be more strict, so that companies do not use the same as a veil to avoid complying with the disclosure requirements that they need to comply with(Chariri, 2017). Refrences Abbott, M. Kantor, A., 2017. Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation. Australian accounting Review. Alexander, F., 2016. The Changing Face of Accountability. The Journal of Higher Education, 71(4), pp. 411-431. Birt, J., Muthusamy, K. Bir, P., 2017. "XBRL and the qualitative characteristics of useful financial information". Accounting Research Journal, 30(1), pp. 107-126. Burke, J. Clark, C., 2016. The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons, 59(3), pp. 273-283. Chariri, A., 2017. FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK. Journal of Economics, Business and Accountancy, 14(1). Chiapello, E., 2017. Critical accounting research and neoliberalism. Critical Perspectives on Accounting, Volume 43, pp. 47-64. Crosby, N. Henneberry, J., 2016. Financialisation, the valuation of investment property and the urban built environment in the UK. Urban Studies, 53(7). Dichev, I., 2017. On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), pp. 617-632. Fay, R. Negangard, E., 2017. Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, Volume 38, pp. 37-49. Given, L., 2016. 100 questions (and answers) about qualitative research. s.l.:Sage. Guragai, B., Hunt, N., Neri, M. Taylor, E., 2017. Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future. Journal of Information Systems: Summer 2017, 31(2), pp. 65-81. Han, B., Subrahmanyam, A. Zhou, Y., 2017. The term structure of credit spreads, firm fundamentals, and expected stock returns. Journal of Financial Economics, 24(1), pp. 147-171. Maynard, J., 2017. Financial accounting reporting and analysis. second ed. United Kingdom: Oxford University Press. Prasad, P. Chand, P., 2017. The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements. Australian Accounting Review. Sweeting, P., 2017. Financial Enterprise Risk Management. Second ed. UK: Cambridge University Press. Financial Accounting Reporting And Analysis -Myassignmenthelp.Com Question: Discuss About The Accounting Financial Reporting And Analysis? Answer: Introduction Transfer pricing is a concept that is very much existent in this modern world. It refers to the total value that is attached to the prices of goods and services between related parties. It is the total price that is charged in a transaction. It has many positive aspects as it helps the companies in avoiding double taxation and relieves them of the unnecessary tax burden. But in the process of doing so, it has often led to the unlawful use of the law, by companies to curb the genuine payment of taxes, that they were to pay. In this modern era and globalized situation, this concept of transfer pricing holds utmost importance given that the companies indulge in cross trading and consumers are attracted towards policies that help them in payment of fewer taxes. In this assignment, the dark side of transfer pricing will be discussed as stated by the authors (Sikka Willmott, 2010). It emphasizes the importance of cost allocation between the nations and how cross-country trade is being aff ected by the modern means of tax cutting that is covered under the veil of lawful tax avoidance. This forms the core of this article and throws lights on the different aspects of transfer pricing that includes the darker side which is not very popular in terms of disclosure. Analysis 1.The core argument of this article that the authors want to present is that the concept of transfer pricing is always taken in good light, considering that it makes it easier for the companies to indulge in cross country trade and avoids the pressure of double taxation, but there is a darker side to the same. This is very apparent from the way companies are making use of the law to avoid taxation and the pressure is then given on the consumers indirectly, who end up paying more prices for goods because of the complex taxation policy (Burke Clark, 2016). This article highlights certain incidences where it can be clearly seen how companies are making use of this policy to avoid paying taxes. For examples, countries like China and Russia, that enjoys huge international trade owing to their great products at cheaper prices, make use of this transfer pricing policy to sell products to the international trader at lower prices, that causes these countries huge loss of revenues in the form of taxes. As per reports the Chinese exports are underpriced and the imports are overpriced, this is causing huge loss of revenue. Even in Russia, where there is no strict guidance and rules and in absence of direct foreign investments, the government must resort to other methods like subsidies and no taxation zone, to promote trade and to recover from the losses that occur because of the taxation policy that governs international trade. Not just developing countries, even developed nations are getting affected because of these policies, countries like the USA are also losing on revenue (Crosby Henneberry, 2016). Transfer pricing not only refers to the transaction of goods and services but also refers to the transfer of wealth that occurs between nations when they indulge in international trade. The aim of every nation is to improve its economic condition by developing its GDP and for the same they try to indulge in such activities as activities as per which they end up paying les s or no amount of taxes. But this in turns affects the profitability of other countries, as they lose on taxes, that it there primary source of revenue (Dichev, 2017). On the forefront, it may look that the transfer pricing policy is helping the countries in avoiding double taxation, but it is also helping the companies in tax avoidance as they transfer all their transactions to such area in which they do not have to pay any taxes. Tax havens are an aspect of transfer pricing schemes, where certain areas are such that where the companies do not need to pay any taxes if they have transactions in that zones. Many companies try to make use of the same and try not to pay taxes (Han, Subrahmanyam, Zhou, 2017). The prevalence of such schemes is very difficult to be judged as they are very carefully and tactfully hidden and accessed only when there are some major fallouts, or whistleblowing. It also leads to compliance issues in many multinational corporations, and the same effects the ov erall operations of the companies. It also affects the cross-country trading and international mergers that occurs with a viewpoint to provide better services and resources to the public. Thus, we see that not just in promoting international trade, the concept of transfer pricing also plays an important role in promoting the incidences of tax avoidances. Many companies try to avail the same, make misappropriate use of it and this leads to loss of revenue. Because of the same many countries do not encourage international trade, and the end users are the most affected party in the whole scene (Sikka Willmott, 2010). 2.This article, in general, reflects the conventional techniques of management accounting, that cover different methods like decision making, future-focused, timeliness. In this article, the authors have provided a brief view on how the various aspects of transfer pricing are affecting the overall cost and revenues that the companies are earning owing to the aspects of the tax havens that are prevalent in case of transfer pricing concepts (Fay Negangard, 2017). Transfer pricing is a method that helps in determining the overall cost that the countries pay in case of international and cross-border transaction lieu of the goods and services that they exchange. This helps in generating more revenue, thus helps in effective cost management which is an important aspect of the conventional management accounting. This article also reflects how companies are taking decisions on having transactions and shifting all their operations to tax-free zone, so they end up paying less amount of taxes (Abbott Kantor, 2017). This is an aspect of decision making that reflects the conventional method of management accounting. This article also focuses on the future focused aspect of the transfer pricing policies, where companies tend to go for such deals, in which they will have to pay no taxes in times to come. And, the future aspect is there in the fact that so many companies have to lose on their profits and have to lower their rates, and the government is also losing so many amounts of income owing to these transfer pricing policies and how the same will affect the times to come (Alexander, 2016). This is different from what is provided in the textbook because in the textbook the focus is more on the contemporary aspects of management accounting which focuses on performance evaluation and management. Performance management covers the aspect of modern management method, that includes, communication of business strategy, tracking the performance, evaluating the rewards and recognition and the overall guide for the future development of the company. The measures are very simple and are mostly controlled with the help of system software and tools. This is an important aspect of the contemporary method of management accounting that includes, use of balanced scorecards, use of performance trackers, inventory regulators (Chiapello, 2017). It makes the work easy and more accurate and there is less human intervention in this. This is how the contemporary method of management functions. But the same is not applied in this article of transfer pricing and focuses mainly on the conventiona l method of accounting. There is no use of modern methods of performance trackers that can help in regulating the overall work done by the companies in dealing with tax avoidance and reduction of the overall revenues for the countries (Prasad Chand, 2017). The major characteristics of effective performance measurement control include emphasizing the overall positives, it must be reported in a timely manner, there must be proper benchmarking and it must be limited to the performance measure. All this is not present in this article on transfer pricing that reflects the dark scenario of the countries and the international trade under the realms of transfer pricing and its policies (Maynard, 2017). This is how this system works and same has been explained in this article, covering the different aspects on how the countries are suffering owing to the decision-making capabilities of the nations on declaring regions as tax haven and no proper scrutiny being done later to find how the companies are taking undue advantage of the same (Guragai, Hunt, Neri, Taylor, 2017). The bigger picture appears all rosy, but the darker side is still prevalent which is not there in open and requires a lot scrutiny to be assessed. This is how the conventional and the contemporary methods of management accounting are different from each other in terms of the overall performance management and the same is reflected in the article stated above. Conclusion Based on the above analysis it can be said that there must be a more simplified way by which governments can track the overall performance of these companies that are indulging in international trade and the overall effect that it is having on the revenue of the countries in question. The outer picture might appear rosy but there is a dark side to it and it is the need of the hour that same must be brought out in open and the end user should not be affected because of the same. The conventional and the contemporary methods of performance management must go hand in hand and should reflect the true position by using the modern tools in synchronization with the techniques of the contemporary method of management accounting (Chariri, 2017). In this way, the companies will not be able to take undue advantage of the laws and by-laws on transfer pricing and correct revenue will be reflected. This is the long run will help in promoting international trade and help in curbing tax evasion. Str ict punishments must be there for companies that are found defaulting in this zone and a proper performance tracker must be developed to look at the companies that function in this respect. This is how the concept of performance management can be synced with this aspect of transfer pricing (Sweeting, 2017). Experts must be appointed to look over the minute details under the broad picture of transfer pricing and how changes can be initiated that will discourage the companies from indulging in any form of tax avoidance. References Abbott, M., Kantor, A. (2017). Fair Value Measurement and Mandated Accounting Changes: The Case of the Victorian Rail Track Corporation. Australian accounting Review. Alexander, F. (2016). The Changing Face of Accountability. The Journal of Higher Education, 71(4), 411-431. Burke, J., Clark, C. (2016). The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons, 59(3), 273-283. Chariri, A. (2017). FINANCIAL REPORTING PRACTICE AS A RITUAL: UNDERSTANDING ACCOUNTING WITHIN INSTITUTIONAL FRAMEWORK. Journal of Economics, Business and Accountancy, 14(1). Chiapello, E. (2017). Critical accounting research and neoliberalism. Critical Perspectives on Accounting, 43, 47-64. Crosby, N., Henneberry, J. (2016). Financialisation, the valuation of investment property and the urban built environment in the UK. Urban Studies, 53(7). Dichev, I. (2017). On the conceptual foundations of financial reporting. Accounting and Business Research, 47(6), 617-632. Fay, R., Negangard, E. (2017). Manual journal entry testing : Data analytics and the risk of fraud. Journal of Accounting Education, 38, 37-49. Guragai, B., Hunt, N., Neri, M., Taylor, E. (2017). Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future. Journal of Information Systems: Summer 2017, 31(2), 65-81. Han, B., Subrahmanyam, A., Zhou, Y. (2017). The term structure of credit spreads, firm fundamentals, and expected stock returns. Journal of Financial Economics, 24(1), 147-171. Maynard, J. (2017). Financial accounting reporting and analysis (second ed.). United Kingdom: Oxford University Press. Prasad, P., Chand, P. (2017). The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements. Australian Accounting Review. Sikka, P., Willmott, H. (2010). The dark side of transfer pricing: Its role in tax avoidance and wealth. Critical Perspectives on Accounting, 342-356. Sweeting, P. (2017). Financial Enterprise Risk Management (Second ed.). UK: Cambridge University Press.

Remediation of Metals †Contaminated Soils and Groundwater

Situation 1- Remediation of PCBs in Sandy Soils Through Incineration Polychlorinated biphenyls (PCBs) are deposited within the soils because of man made activities that are carried out on the soil surface depositing several harmful compounds. Their presence in the soil can have negative consequences for the environment, which can portend harmful environmental health for all plants and animals dependent on that ecosystem.Advertising We will write a custom research paper sample on Remediation of Metals – Contaminated Soils and Groundwater specifically for you for only $16.05 $11/page Learn More To counter the effects of these components within the soil, incineration technology has been chosen as one of the best remediation technologies for this pollution. This is because incineration can capture the contaminated soil deposits and PCB components and carry out the detoxification process away form the site the pollution has occurred1. Clean up by incin eration takes place through desorption in situ of contaminated soils sediments by application of high thermal procedures, which enable the PCBs to be captured for destruction away from the site. Through the use of In –Situ Thermal Desorption technology, the procedure is able to heat is applied directly within the contaminated soil and the organic contaminant is then destroyed because of the strong amounts of heat are able to destroy these harmful components2. The technology does not have adverse effects on the air quality surrounding the areas in which it is deployed and it is able to detect contamination in extensively deep soil deposits, which would be harder to detoxify by other technologies. The technology has been found to be able to remove contaminants where contaminant molecules are destroyed in a highly vaporized facility and the only emissions from the process are in the form of oxygen and carbon dioxide. The time that the remediation technology can take in cleaning up the soil sediments of the contaminants varies depending on the specifications and the rules that have been put in place meant to guide and supervise the incineration procedures to be adopted.Advertising Looking for research paper on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The set standards for incineration in soil environments with more that 50 pmm of PCBs has been set at 2 seconds residence time at a temperature of 1200 Celsius and 3% excess oxygen that is to be emitted once the vaporization has taken place3. The use this technology is encouraged more for vast areas of land because of the economies of scale it offers because of the high cost implication likely to be felt during its implementation. The destruction of PCB contaminants by incineration has been found to be inefficient when compared to other non-combustible remediation technologies. Some incinerators are known to release harmful substances that m ay have been newly formed or undestroyed thereby polluting the environment that is surrounding. The technology has been estimated to be able to clean up to 99.9% of the PCB contamination that exists within soil deposits where contaminations as high as 5000mg/kg have been found to exist. Some of these contaminations are between 6-18 inches in depth with a concentration of PCB’s being beyond 50ppm. The technology is not very suitable for smaller sites and may have potential damages for underground infrastructure such as electrical cables and gas lines in the sites where it is used. If the area to be treated is below the water table, there may be need to draw out the water first before the procedure can be undertaken. The thermal procedures undertaken can enable the undestroyed and newly formed contaminants to be released into the air and water resulting in poor environmental health4. Situation 2- Remediation of Voc – TCA in Ground Water 20 Ft below Ground Level Volatile organic Compounds are usually introduced to the unethical industrial practices which contaminate the quality of ground water that exists within a given environment. Trichloroethane compounds get absorbed into soil and ground water where they become contaminants, which can pose great risks to plant, animal and human life. The remediation technology that is suitable for dealing with TCA contaminants within ground water is bioremediation, which makes it possible for the TCA contaminants to be biodegraded within the ground water through several processes.Advertising We will write a custom research paper sample on Remediation of Metals – Contaminated Soils and Groundwater specifically for you for only $16.05 $11/page Learn More The chlorinated solvents within the groundwater can be biodegraded through dechlorination, co metabolism and oxidation whereby all these processes deal with reducing the molecular components of the chlorine contaminants within the ground water5. Biodegradation usually accelerates the dissolution rates of the chlorine solvent within ground water by transferring the dissolved substance to a collection point from which it can be drawn out. Reducing dechlorination within the ground water structure is meant to replace the chlorine atoms that are prevalent within the ground water to a less toxic sate because they are replaced gradually with hydrogen molecules. Therefore, reductive dechlorination is the most favored form of biodegradation because it can dissolve the contaminants both within highly chlorinated and lowly chlorinated solvents6. Since biodegrading involves high dechlorination of very toxic ground water conditions, it takes a shorter period when compared to the use of surfactant and co-solvent flushing. These conditions, therefore, make it suitable as a remediation technology to be deployed within underground water environments. They are not very sensitive in densely contaminated environments where T CA is mostly prevalent making it suitable for cleaning up ground water areas, which have been severely exposed to TCA. The TCA within the ground water can then be dissolved and the toxicity within the ground water can be minimized. The operational costs of the procedure are known to be low and in this situation, this can offer higher levels of efficiency because the procedure requires simple ground water extraction at low depths7. Since the process can be easily combined with other technologies, there is a potentially higher rate of clean up, which can be achieved compared to other alternative types of technology.Advertising Looking for research paper on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The technology can be combined with the use of surfactants and co solvent flushing within the ground water table to accelerate the rate of cleaning up the ground water environment thus making its usage have a wider appeal. The procedure is effective in cleaning up large sections of contaminated areas within the ground water environment because of the fast rate at which cleaning up can be conducted8. The major challenge that arises with the use of this technology is the negative impacts it can have on the quality of ground water within the earth’s crust. The process may lead to the formation of metallic compounds such as iron, manganese and arsenic, which are very toxic and can create dangers for the water systems within these areas. The process requires very delicate handling because some electrons can be flammable and can create disasters if wrongly handled9. Situation 3- Remediation of Pesticide- Arsenic in Groundwater through Precipitation Arsenic components in ground wate r usually result from the effects of pesticides that are used to rid plants of pests, which after a while are absorbed and find their way to the water table. Precipitation and co-precipitation is one of the technologies that have been used as a remediation for reducing the level of arsenic contamination in ground water because of its abilities to oxidize the arsenic components within ground water to a less soluble state. This oxidation through ozonation and addition of other chemical components like potassium permanganate make it difficult for the arsenic to dissolve in ground water. This makes the arsenic to form become a solid precipitate making it easy for it to be filtered from the ground water leaving few traces of the contaminant within the water10. The time taken for this technology to be effective in achieving its desired results varies from one site to the other depending on the level of contamination that exists. The pH at which the arsenic precipitate cannot be dissolved easily is the most effective one in determining the effectiveness of the technology that is used for precipitation of the arsenic contaminants in ground water. Previous usage of this technology has shown that in one minute 65 gallons of ground water containing about 0.3mg/l could be detoxified.11 The technology is estimated to be able to offer more benefits depending on the type of chemicals the user chooses to use to aid in cleaning up the ground water contamination. It can be able to treat other contaminants, which are different from arsenic thereby giving it more appeal since it can be able to remove other pollutants unrelated to arsenic. It needs large expanse of land for it to be cost effective because of the high level of skilled labor that is required. The technology is suitable in cleaning up highly contaminated arsenic ground water environments albeit on a large scale. The technology can be able to detoxify close to 0.3 mg/l of arsenic to water making it more preferable in dealing with the issue of ground water contamination when compared to other technologies. The procedure is vital in detecting arsenic as well as other hard metallic components that are likely to be dissolved within ground water over a given period. In some instances, precipitation has been able to achieve arsenic amounts of about 0.05 mg/l but this largely depends on the pH adjustment adopted and the type of chemicals used12. This technology is appropriate for large-scale sites where the labor costs and other expenses can be used in large quantities for a positive outcome to be realized. The type of chemical oxidant to be used will invariably have a direct bearing on the costs of the procedure that is carried out. The usage of precipitation procedures may not be enough to clean up all contaminants within the ground water especially if there are some additional components that cannot be extracted from the water table by the procedure. Process can also lead to hazardous waste being ob tained in form of the arsenic solid precipitates and if poorly disposed of can have adverse consequences for the environment13. Situation 4- In Situ Soil Flushing Remediation of Chromium Mercury in Fertile Soil 4 Feet Deep Chromium and mercury are some of the metallic components that contaminate arable soils thereby becoming part of the chemical make up of the crops that grow on this soil. These contaminants permeate into the soil horizon as a result of poor disposal methods of used batteries, cosmetics and cleaning agents. In-situ soil flushing is the best technology that can used to minimize on the level of contamination of the two metallic components within the soil. It can be used to leach the components of chromium and mercury within the soil surface to ensure that they can be extracted without having to excavate the contaminated soil. This makes it possible for the contaminants to be eliminated from the soil without having to carry out large-scale digging out of the soil, whi ch may have more negative consequences for the contaminated site14. This technology utilizes water, which is flushed into the contaminated area to move the contaminants so that they can be extracted easily without making the soil itself to move. In comparison to other technologies, is not effective if not used without surfactants because some of these contaminants may not be able to dissolve in water thereby increasing the costs borne by the user. This flushing is done by flooding the surface using sprinklers or through vertically dug wells whereby water collects itself in the contaminated zones. In-situ technological procedures enhances pump and push procedures whereby the pushed water is able to dissolve the contaminants rapidly enabling a reduction of these pollutants within the soil quickly15. In-situ soil flushing requires large quantities of water to push out the contaminants out of the soils in order to achieve the desired quality of cleaning up the contaminated soils. The us age of surfactants containing anionic chemicals to clean up contaminated soils yield better results than the usage of ionized water without any surfactants in performing the same function. The degree of cleanup achieved especially if more surfactants are used is high because more contaminants can be washed away from the soil without having to excavate it. Several experiments carried out have shown that amounts close to 5,000 mg/l in ground water decreased to less than 50mg/l within the first two years of the introduction of water flushing procedures. The amount of chromium concentration in ground water decreased from 1,923mg/l to 207 mg/l after approximately more than 3.8, million gallons of water had been used. These statistics show that the procedure is more effective in cleaning up toxins within the soil because when used with surfactants, soil flushing can remove more contaminants from the soil16. The challenges that arise out of costs and the lack of technological know how make the usage of these technologies not to be easily accessible to many who may have a need for them. The usage of chemical surfactants and the flushing systems that are required to be in place to aid their operation are likely to make the costs to be higher. Other costs related to designing an effective aquifer and the ways to dispose of the dissolved contaminants after flushing the contaminants must be carefully assessed.17 List of Bibliography Evanko, Cynthia R. and David A. Dzombak. Remediation of Metals – Contaminated Soils and Groundwater. Pittsburgh: Carnegie Mellon University Department of Civil and Environmental Engineering, 1997. Geosyntec Consultants GUELPH (Ontario), â€Å"Assessing the feasibility of DNAPL source zone remediation:: Review of case studies†. Report, Ontario, 2004. Interstate technology and Regulatory Corporation Work Group, â€Å"Emerging Technologies for the Remediation of Metals in Soil†, Emerging Technology Project, New York, 1997. â €Å"Technology Alternatives for the Remediation of Soils Contaminated with As, CD, CR, Hg and Publication†, Washington, DC : U.S. Environmental Protection Agency, Office of Emergency and Remedial Response, 1997. Rahuman, Luigi and Stanisluv Ferruccio. Destruction Technologies Biphenyls. Unido Publications. Trestan: UNIDO, 2000. United States Environmental Protection Agency. â€Å"Arsenic treatment Technologies for Soil, Waste and Water†, Report, USA, 2002, accessed from https://clu-in.org/download/remed/542r02004/arsenic_report.pdf Footnotes 1 Luigi Rahuman, and Stanisluv Ferruccio. â€Å"Destruction Technologies Biphenyls†. Unido Publications. (Trestan: UNIDO, 2000), p. 11-13. 2Ibid : page 14 3 Ibid: page 15 4 Ibid: page 15 5 â€Å"Geosyntec Consultants, Assessing the feasibility of DNAPL source zone remediation: review of case studies† (report, Ontario, Canada, 2004), pp. 124- 126. 6Ibid page 128-129. 7 Ibid; page 130 8 Interstate technology and Regulat ory Corporation Work Group, â€Å"Emerging Technologies for the Remediation of Metals in Soil†, (Emerging Technology Project, New York, 1997), p. 25-29 9 Ibid: page 30-32. 10 United States Environmental Protection Agency. â€Å"Arsenic treatment Technologies for Soil, Waste and Water†, (report, USA, 2002), p. 90. 11 Ibid: page 92 12 Ibid: page 13 13 â€Å"Technology Alternatives for the Remediation of Soils Contaminated with As, CD, CR, Hg and Publication†, (Washington, DC : U.S. Environmental Protection Agency, Office of Emergency and Remedial Response, 1997), p. 14. 14 Ibid: page 4 15 Cynthia R. Evanko and David A. Dzombak. Remediation of Metals – Contaminated Soils and Groundwater. (Pittsburgh: Carnegie Mellon University Department of Civil and Environmental Engineering, 1997), p. 7-10. 16 Ibid: page 28 -30 17 Ibid: page 37-40 This research paper on Remediation of Metals – Contaminated Soils and Groundwater was written and submitted by user Aria Richardson to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.