Premium Essay

How to Reduce Global Warming

In:

Submitted By syafiqshukeri
Words 586
Pages 3
FRAMEWORK
FRAMEWORK

Conceptual framework: coherent set of hypothetical, conceptual and pragmatic principles forming the general framework of reference for field of inquiry. (Hendriksen, 1970).
Conceptual framework: * Consider as normative theories because it provide prescription. * Can be descriptive, prescriptive or mixture of both: * Descriptive: Attempt to develop a set of interrelated concept which server as codify and explain financial reporting practices * Rationale for Conceptual framework
Rationale for Conceptual framework
Prescriptive: Develop a conceptual basis for what accounting practice should be.

Element of financial reporting
Element of financial reporting
What we mean by FR?
What we mean by FR?
What should be the scope?
What should be the scope?
Qualitative characteristic
Qualitative characteristic
Objective of financial reporting
Objective of financial reporting
Need to address issues such as:

* Without agreement, these issues will develop ad hoc manner * Building block of Conceptual framework
Building block of Conceptual framework
Absence of conceptual framework led to criticism.

* The framework must be developing in a particular order. * Some issues need to be resolved before move to subsequent building block. * Must be develop in developing framework * Framework develops by IASC and later adopted by its successor IASB.
History development of Conceptual Framework
History development of Conceptual Framework

Development in United States
Development in United States

* 1961 & 1962: accounting practice should be practice based on current values. * 1965: develop theory based on existing practice. * Lead to the release of APB statement no.4 but got critic for lack of real framework.

* 1971: Lead to formation of Trueblood committee: *

Similar Documents

Premium Essay

Environmental Risk Perception Paper Psy/460

...Environmental Risk Perception Paper Fredrick B. Lowe PSY/460 June 20, 2016 Susie Ingram Environmental Risk Perception Paper One environmental risk that is taking over now and is getting a lot of press is global warming. I decided to pick this risk because if we do not do something now we will be in a lot of trouble later with this issue. It seems like the world is taking this environmental risk lightly, and I attribute this to the lack of education. I feel that if the world were more educated on this issue it would get the attention that it needs. Global warming has been one of the more commonly discussed environmental issues in the news lately. I picked two articles on this issue with the first article rating global warming as being a high risk and the second article seems to be not much concerned with global warming as being a major issue of the world. The first article focuses on the impact of the tourist transport industry and how this affects the environment along with global warming. The article points out that tourist travel by bus, train, car, plane, etc. and it let us know that traveling from both air and road can burn large quantities of fossil fuels, and also release high levels of pollutants into the atmosphere. The article also talks about how parking and ground level car movement can be harmful to landscapes and the undisturbed nature of protective areas. The article seems to focus more on air and road transport because these the two that are burning...

Words: 1046 - Pages: 5

Premium Essay

Speech on Global Warming

...Reduce Global Warming! How many of you already feel very warm in this room/hall. What if I tell you that in another 40 years, the temperature outside is going to be so hot that you will feel like a baking bun inside an oven? It is a horrible scenario isn’t? Well, that is the exact situation we are going to be in if we don’t stop Global Warming now. Today. To give a heart start, Global warming literally means that the Earth’s average temperature is rising. Data recordings have shown that the Earth’s Global Temperature is rising in an alarming rate such that by the end of this century, the global temperature is estimated to have risen by 6.4 degrees Celsius. This rise in temperature is caused by increased emission of greenhouse gases produced by humans in activities such as burning of fossil fuels. Gases such as Carbon dioxide, methane, nitrous dioxide, (HFCs) are a few of the greenhouses emitted into the atmosphere by humans. This may seem little to us, but with each degree rising in the Earth’s temperature, the delicate fabric of Mother Nature is being destroyed. Imagine cute, little baby penguins dying because of us humans! We don’t want that to happen, so we need to take certain steps to reduce global warming. As students, we can play an important part in stopping global warming by following these two important ways to reduce emission of Green House gases. Number 1: Switch “OFF” lights and all electrical appliances when we leave the room or when not in use. This saves...

Words: 770 - Pages: 4

Premium Essay

Case Analysis

...There are many things people say about global warming and how it affects earth. There are many ways that people try to define the way it works are what it really is. Way back in the ages were people was just starting to realize what this huge rock was and what we called earth and how it work. There some that try to break down or really understand the ways that global warming work and how they can stop the dangerous affect that it cause on earth. Then there some that thinks it a man-made myth that people try to escape to when being ask the problem with our clement. Global warming is also known as the green house effect, is a topic that has received much attention, in recent years; yet our Climate change is not a recent problem. Every year, almost 7 billion tons of carbon dioxide is released into the atmosphere by human activity. Global warming is in the earth's upper atmosphere directly caused by human burning of fossil, fuels, industrial, farming, and deforestation. Every year we see natural disasters that are extremely powerful for example, In April of 2011, the country of Japan was hard hit by an earthquake that took the lives of thousands of people. If we ignore the fact now the result could be big . The problem on Global warming has been unsolvable in the last 30 years, but today researchers have found various things that may cause or seem to be the problem that we as humans have inflicted on the earth. A phenomenon which is known as 'Climate change of the green house...

Words: 1003 - Pages: 5

Premium Essay

Economics

...GLOBAL WARMING Luis Ormeno Prof, LaShawn Smith SOC 300 Sociology of Developing Countries 03/05/2012   GLOBAL WARMING OUTLINE 1. Introduction………………………………………………………… 3 2. What is Global Warming…………………………………………… 4 3. Causes of Global Warming………………………………………… 5 4. Effects of Global Warming………………………………………..... 6 5. Measures toward prevention of Global Warming ………………… 7 6. Conclusion……….…………………………………………………. 8 7. References …………………………………………………………. 9 Introduction. I decided to talk about this matter because many people do not think that Global Warming is a threat to their life. Global warming is one of the most serious problems that currently exist in our planet, therefore we need to know, analyze, and why not to seek for a solution. There are many people in the planet that still do not believe in global warming, people who state that there is no scientific evidence that there is an increase in temperatures, it is obvious that temperatures are changing and the effects can be disastrous for mankind if we do nothing about, future generations will suffer. We need somehow stop or monitoring closely deforestation, trees are the lungs of our planet...

Words: 1792 - Pages: 8

Premium Essay

Eng112 Research Paper

...higher levels emit some of the excess radiation downwards, the lower levels will warm all the way down to the surface. The imbalance will remain until the higher levels get hot enough to radiate as much energy back out as the planet is receiving. Though all natural processes, they are not always helpful. On the other side of the spectrum, we as humans are not always helpful to the processes. Because of this, we find ourselves at a time of question. What are we doing to our planet and how will it affect us? Many are attempting to take action now, others try to not believe. Eventually, however, we are all going to see what we have truly been doing. Global warming is possibly the most debated topic today, but it is also the biggest problem our world faces today. Our ignorant way of living has now become harmful to the only earth we have to live on. Although some may not see the effects now, to many this problem is surreal. Multiple species of animals have been endangered by the effects of global warming. This problem not only limits the life of...

Words: 2269 - Pages: 10

Premium Essay

Global Warming

...PROJECT TOPIC : GLOBAL WARMING MOHAMED HASSAN SPN150597 Contents 1. INTRODUCTION ................................................................................................................................ 2 2. DEFINITION GLOBAL WARMING .................................................................................................. 3 3. WHY DOES GLOBAL WARMING OCCURE? ............................................................................................ 3 5. CAUSES OF GLOBAL WARMING ................................................................................................... 5 6. EFFECTS OF GLOBAL WARMING .................................................................................................. 9 How will climate change affect you? Your community? The environment around you? .................... 12 4. SOLUTIONS FOR THE GLOBAL WARMING ............................................................................... 13 5. OTHER EFFECTIVE WAYS TO PREVENT GLOBAL WARMING ............................................. 15 1. Plant Trees and Bamboo................................................................................................................. 16 2. Ride a Bike ...................................................................................................................................... 16 3. Buy Less Stuff...................................................................................

Words: 3663 - Pages: 15

Premium Essay

Can Humans Stop Global Warming?

...Stop Global Warming? Tevin Johnson SCI207: Dependence of Man on the Environment Rebecca Gillaspy 28 May 2012 Can Humans Stop Global Warming? It is no secret that global warming has been an issue that the human population has been battling for decades. The Earth is heating up and global warming contributes to this action. Apart from the increasing heat, more species and habitats are being affected by the changing planet. Scientists state that human activities are the responsible party for the global warming effect. In a written assignment, I will discuss what global warming is, how humans contribute to global warming and if humans are truly responsible, and what we can do to minimize it. Before one can claim responsibility or attempt to minimize global warming, they must understand what it is exactly. The discussion of global warming is all over the news, magazines, blogs, and internet so it must be a major issue. “Global warming is part of a long-term natural pattern or an effect of human industrial activity that has become a heated issue (Christiansen, 1995). This activity started in the 1990s. The greenhouse effect is generated by water vapor, carbon dioxide, and other gases in the atmosphere that reflect back heat radiating from the Earth’s surface. “Without the greenhouse effect, the average temperature on Earth would be about –18 degrees Celsius (0 degree Fahrenheit)” (Christiansen, 1995). In other words the planet’s temperature is warming and is...

Words: 2571 - Pages: 11

Premium Essay

Global Warming

...Contents Page No. 1.0 Introduction 02 1.1 Definition of Global Warming 03 1.2 Causes of Global Warming 03 1.3 Effects of global warming 04 2.0 Finding and Analyzing 06 2.1 How Do Humans Contribute to the Greenhouse Effect? 06 2.2 Solutions for Global Warming Prevention 06 2.3 Our Role in Global Warming 07 3.0 Conclusion 08 Reference 09 1.0 Introduction Global Warming Global warming refers to the documented historical warming of the Earth's surface based upon worldwide temperature records that have been maintained by humans since the 1880s. It is often used synonymously with the term climate change, but the two terms have distinct meanings. Global warming is the combined result of anthropogenic (human-caused) emissions of greenhouse gases and changes in solar irradiance, while climate change refers to any change in the state of the climate that can be identified by changes in the average and/or the variability of its properties (e.g., temperature, precipitation), and that persists for an extended period, typically decades or longer. Global Mean Temperature over Land and Ocean (Jan-Dec). (Source: NCDC/NESDIS/NOAA((www.ncdc.noaa.gov/oa/ncdc.html)) The United States National Climatic Data Center (NCDC), found that in 2006 "Globally averaged land temperatures were +0.78°C (+1.40°F) and ocean temperatures +0.45°C (+0.81°F) above average, ranking 4th and 5th warmest, respectively...

Words: 2371 - Pages: 10

Premium Essay

Global Warming

...Most Promising Way to Prevent Global Warming Have you noticed why summer is becoming hotter and hotter, why the forests are constantly burning, why there is drought, why the ice glacier is melting, why there is more floods around the world or why spring comes early? The answer to these life threatening questions is global warming. In “The complete Idiot’s Guide to Global Warming,” Michael Tennesen stated: “Global warming is the effect the greenhouse gases are (carbon dioxide, methane, and others) having on the earth’s climate.” (Tennesen 7). The greenhouse gas in the atmosphere is increasing rapidly due to the human activities of burning great amount of fossil fuels. Take action soon, if you want your children to have the future you want them to have. If we do not take action soon, it is likely that there will be some major unpleasant and dangerous changes on earth and also there is a possibility that this beautiful earth we live in is not going to be present. In “Climate Change: What We Can Do,” Jennings Lane stated: “Global warming threatens our economy, our dreams, our very lives.” It is preventable if people work together and sacrifice to change their daily life style. Global warming is a growing and life threatening problem that is affecting all living things on the universe. There are many ways to reduce global warming but the most promising ways are to build up a better mass transit and be engaged in reusing, reducing and recycling. The most promising way people...

Words: 1794 - Pages: 8

Premium Essay

Geography

...‘Global warming, arguably the greatest hazard we currently face, raises issues of injustice.’ Global warming is the increase of the average surface temperature of the earth. It’s one of the greatest hazards we currently face, because it creates hydro-meteorological hazards, which are hazards which happen because of the weather so they are hazards like floods and droughts. This means global warming is a big effect on what happens on the earth. Injustice means something isn’t fair. Global warming raises issues of injustice because MEDC’s create carbon emissions, which contribute to global warming, but LEDC’s are suffering the biggest impact from global warming. This is because they are having the greatest amount of natural hazards like floods and tropical storms and they don’t have ability to manage them, they can’t manage them because they don’t know what to do with them and they don’t have the technology to predict them, so they can’t evacuate people. Carbon emissions cause global warming. Carbon emissions are a product of burning fossil fuels, driving a car, turning on light in our houses and production in factories. MEDC like the UK, have many cars, use lots of electricity and own lots of manufactured products like TV’s and clothes. People in LEDC like Kenya; don’t have all these products, as they don’t have electricity wider to their houses or cars to drive. From this we can see that more carbon emissions would be produce by MEDC than LEDC, the UK produce 8.6 tons...

Words: 717 - Pages: 3

Premium Essay

Global Warning

...Global Warming Global warming is on an up rise! During this presentation one will understand the reasons behind that fact and by the end have a clear understanding that it is important that we start to make a change to our daily lives. This Project will go in full detail on the basics of global warming, the causes of global warming, and also the reasons behind the effect of climate change that is caused by global warming. First, it is said that humans are one of the reason for global warming due to the lack of being responsible. Scientists have determined that a quantity of human activities are donating to global warming by adding excessive amounts of greenhouse gases to the atmosphere. Greenhouse gases such as carbon dioxide collect in the sky and trap heat that normally would exit into outer space. Secondly, it is becoming extremely obvious that some causes may come from bad habits in which is contributing to the carbon being released into the air causing our planet to become hotter. Lastly, climate change will occur and get worse over time and more natural disasters will take place. What are greenhouse gasses? Greenhouses gasses are emissions that are released into the air that in which causes natural disasters. There are several ways emissions are released into the air. First, if one drives a cars carbon monoxide leaks from it. To control car leak edge people started creating electric cars. In addition, using electricity from coal-fired power plants, or heating our homes...

Words: 749 - Pages: 3

Premium Essay

Global Warming: Mitigation Strategies and Solutions

...Global Warming Mitigation Strategies and Solutions David Zavala University of Phoenix/Axia College Our atmosphere took billions of years to develop into what we know today but technological advances have given today’s society the power to change the atmosphere in less than a century. The revolution that began in the late eighteenth century made it possible for inventors to create many energy-saving machines. The only energy these machines save is human energy and time because these machines use energy in the form of fossil fuels, which is made from large amounts of carbon. They were created when the organic remains of plants and animals were buried millions of years ago. Over time, heat and pressure changed the remains into coal, oil, and natural gas. When people burn fossil fuels, huge amounts of carbon dioxide and other gases are released into the atmosphere; which result in several changes to the make-up of the atmosphere. The most significant environmental problem this paper will focus on is Global Warming. People who grow flowers year-round often use a special building that has walls and a roof made of glass. The transparent glass allows insolation to enter but prevents heat loss by radiation; so when the insolation enters the green house, the sun’s energy is trapped and warms the house. This keeps the greenhouse warmer than its surroundings; carbon dioxide and water vapor are like the glass in a greenhouse. They allow insolation to reach Earth’s surface but they...

Words: 1924 - Pages: 8

Premium Essay

Save Nature for Future

...everybody should be aware of but according to me young adults should know about Global Warming. Global Warming is defined as the increase in the average temperature of Earth's near-surface air and oceans since the mid-20th century and its projected continuation. Global Warming, in brief, is the warming of the Earth. Our planet, Earth, is continually being warmed by different sources. Total process of warming of the earth due to different reasons is called the Global Warming. Global warming is the process in which the Earth’s temperature starts increasing and it happens because industry, fossil fuels, agricultural processes caused by human, natural, and other gas emissions, this factors increase greenhouse gases, greenhouse gases are made up of carbon dioxide, methane and nitrous oxide. The greenhouse gases stay in the atmosphere and prevent the suns warming rays to leave the Earth. So the sun’s warming rays stay inside the Earth increasing its average temperature. Global warming isn’t the end of the world, it’s just a natural process in which the Earth cleans or rinse organisms. Global warming is a very serious world issue. Most humans are trying to do as much as they can to help stop global warming. Global warming has caused many problems to the earth in addition to the humans that live here on the earth. A problem caused by global warming is very hot summers. Global warming...

Words: 767 - Pages: 4

Premium Essay

Global Warming

...Global Warming Global warming, an increase in the earth's temperature due to the use of fossil fuels and certain industrial and agricultural processes leading to a buildup of “greenhouse gases” (principally carbon dioxide, methane, nitrous oxide, chlorofluorocarbons, and water vapor) in the atmosphere. Since 1896 it has been known that these gases reduce the escape of the earth's infrared radiation into space and this function to maintain the earth's relatively warm temperature. This is called the greenhouse effect. Although there is broad agreement that human activity, such as burning fossil fuels has reached a scale that is beginning to influence climate, there is much uncertainty and debate over how much and how fast the climate will warm. Elevated global temperatures could result in coastal flooding and the shifting of major climatic zones and may have serious implications for agricultural productivity. Since 1850 there has been a mean rise in global temperature of approximately 1.8 Fahrenheit and a 28 percent rise in carbon dioxide levels. While most scientists think this temperature rise to the increase in carbon dioxide levels, other scientists argue that this temperature rise could just be part of a natural fluctuation; such fluctuations have been recorded for tens of thousands years and operate in short-term as well as long-term cycles. Because of the difficulty of distinguishing between emissions caused by humans and those caused by natural sources, and a number...

Words: 667 - Pages: 3

Premium Essay

Global Warming Ip1

...Global Warming: Fact or Fiction Adelina Garcia American Intercontinental University Week 1 Abstract Global warming is defined as a climate change that increase the temperature on the earth’s atmosphere which is attributed to the effect of greenhouse gases that have increased in carbon dioxide, chloroflurocarbons, and other pollutants that may entrap the heat and prevent it from escaping Earth (Oxford Dictionaries, 2013). This is usually due to the interference of man by releasing an excessive amount of greenhouse gases. Outline Global Warming: Fact or Fiction The background Knowledge of Global Warming How long has it been around? Global Warming Solutions Act What laws and regulations have been put into place? The Cause and Preventions of the Global Warming How did it start? What can be done to prevent further destruction? Global Warming has been a long time concern to many scientist. Since back in the 1800’s early 19th century there has been a vast amount of burning fossil fuels. This is used to power many of our technological and global civilization. With this there has been an excessive amount CO2 that has resulted in trapped fuels which have formed into organic molecules. This has increased the amount of CO2 on the atmosphere in the Greenhouse Effect. The Earth then absorbs the heat which then rises the temperature on Earth. The CO2’s first 20 parts per million of the atmospheres carbon dioxide has a huge effect on the greenhouse gases. The high elevations...

Words: 1014 - Pages: 5