The Concept of Materiality as Applied in Coca-Cola Amatil 2015

Question: Describe "The concept of materiality as applied in coca-cola amatil 2015 report". Answer: Abstract This study is mainly objected on the concept of materiality. Materiality is explained in this study and it is also examined how this concept transforms in the case study. Materiality is always an aspect of accounting where all matters that are considered to be important disclosed in a financial statement while those that are not considered important are not included in the financial statement. Materiality concept is applicable in many fields in the economy. It is applicable in governmental auditing, security regulations and many other fields. This case study is based on Coca-Cola Amatil Limited Annual Report for the year 2015. The implication of the concept of materiality is examined in this report and conclusions have been summarized. The annual report for 2015 (Coca-Cola Amatil Limited) is carefully studied to establish the application of materiality concept. The study is also focused on viewing the problems that are often associated with the concept of materiality. This evaluation on the materiality concept was done basing the standards and frameworks of AASB / IASB. AASB /IASB standards and frameworks tend to evaluate the omissions that are there in the financial statement to make the financial statement appear tricky to use or prepare and difficult to read. The whole study is summarized in brief making deductive sentiments from the observations made in the concept of materiality as a whole. A number of deductions have been made in this study regarding materiality. Materiality is viewed at different perspectives and all these are given a brief summary. The Concept of Materiality as Applied in Coca-Cola Amatil Limited 2015 Report Introduction Whenever the term materiality is mentioned, people always think of some information that is being omitted or left out in the financial statement. Coca-Cola Amatil Limited, just like any other private or public entity in Australia, is required to unleash their financial reports after a given time period usually at least once in a year. The government of Australian Government has developed a body that sets the accounting standards that are usually applicable when financial documents are being prepared e.g. when preparing a financial statement. The body was formed in 1991 and it was abbreviated AASB (Australian Accounting Standards Board). The Australian Accounting Standards Board helps in representing the Australian Society when using a conceptual framework to formulate international standards regarding accounting (Mio, Fasan, 2013, p.123) International Accounting Standards Board (IASB) was formed in 2001 to help in formulating standards of accounting and financial reporting standards. The body IASB is operational and it is administered by International Financial Reporting Standards (IFRS). A well composed financial report gives a summary of the financial conditions and the various cash flows that summarize the transactions that took place within the organization after a period of time, say one year. From these financial conditions and cash flows, the organization can be able to determine the sustainability or the profitability of a company. Thus, the financial reports are always prepared based on the International Standards of accounting. Coca-Cola Amatil Limited is one of the most successful bottlers of non-alcoholic beverages that are ready to drink in Asia-Pacific; it is among the worlds best five major Coca-Cola bottlers. The bottling of Coca- Cola products initially began in 1901 in the US. This study, therefore, focuses on their report unleashed in 2015 as the case study. Coca-Cola Amatil is located in New Zealand, Australia, Indonesia, Papua New Guinea, Fiji, and Samoa. Materiality Concept Materiality is a principle in accounting that unleashes that all matters considered trivial are to b ignored or disregarded, while those matters considered crucial and important are to be disclosed when making a financial statement. Financial information is always considered to be material if its disclosure can actually affect the opinion of an individual or group of individuals intending to use the financial statement, for example, investors. However, not that information that is material to one company may be material to another. Materiality concept is much dependent on the nature and size of the organization that is preparing such financial statements. Example on Nature If a company is making plans to base its operations in some geographical segment in which in the past has been a great source of revenue to the company, then the information should be accounted for or disclosed in the companys financial statement as it is material by its nature for the future operations of this company. Example on Size A default customer of Coca-Cola Amatil Limited owed $2000 to the company in 2015. Coca-Cola Amatil Limited has net assets of worth $56million, the information of the customer owing the company is therefore considered immaterial. However, if the amount was around $45million, the information would have been considered material to the company financial statement since its omission would make the users of the financial statement to make wrong decisions and conclusions. Different terms are often usually applied to identify the likelihood implication in materiality guidance. The consideration of accountants often depend on a number of quantitative and qualitative aspects which may include; type of the organization, its size, aggregate base etc. Materiality is a matter of disclosure and thus, the accountants of a given company have to consider all the transactions and events and try to figure out whether the information is important to be disclosed or trivial to be disregarded. It is a provision of Corporations Act 2001 that, a financial statement that is unleashed by a company should be true and fair. Actually, the information that is presented in the financial report needs not to contain misstatements or omissions of materials that are considered material to the company as this would make the users such as auditors and investors make wrong decisions and conclusions on the companys performance. An example is the Coca-Cola Amatil Limited unleashes all those information that are considered material to the company and to the users of such financial report. Coca-Cola Amatil Limited provides their consolidated balance sheet; the information on the balance sheet can be used by the investors to decide on whether to invest in Coca-Cola Amatil Limited or not (Hess, 2014, p.67). The Australian Accounting Standards Board (AASB) requires that financial statements for a particular company should disclose all the material information. AASB 1031 (paragraph 8) materiality standard identifies that consideration should be made regarding materiality as this is useful to various financial statement users. In this case, the standard guides the organization on the reasonable error of omission that may be tolerated and the extent of disclosure. AASB 1031 (2004) paragraph 15 outlines the procedure for determining the materiality of a given amount that is; it is calculated based on a particular base figure. The procedure is as follows; the base figure is determined, the amount whose materiality is to be established is calculated as the base figure. If the percentage is equal to or greater than 10% of the base figure, the amount is considered to be material. On the other hand, if the percentage is equal to or less than 5%, the amount in question will be concluded as immater ial. For instance, taking Coca-Cola Amatil Limited 2015 Annual Report total revenue ($ 5,093M) as the base revenue, the materiality amount of any item in the organization will be determined by comparing the cost of the item to the base figure (revenue). A value that is between 5% and 10% will need the judgment of the account to whether it is material or immaterial. In this case, to determine whether the revenue ($16.8M) is material, the following procedure is followed: Revenue Reserves Interest/Revenue $5,093.6M $16.8M 0.33% From the above, it can be evident that the omission of the borrowings from banks in the financial report will not affect the economic decisions to be made by the Coca-Cola Amatil Limited 2015 Annual Report financial statement users since revenue is an immaterial item for Coca-Cola Amatil Limited. Problems of Materiality Materiality just as any other concept applicable in financial accounting is usually associated with some challenges and problems. There are always mixed views on whether IASB is the appropriate body to continue providing additional guidance on materiality. Some are in the view that the behavioral change is required amongst auditors, regulators and those who prepare such statements. They claim their behaviors are under the influence of operational and legal constraints that are outside IASB influence. Due to these reasons, a claim has always been there that IASB is not an appropriate body to undertake further work in materiality. In AASB 101 standards, paragraph 7 of the same states that the materiality of an item may vary greatly depends on several factors which may include the size and nature of the omission or misstatement in the financial statement. The variance in materiality may be often associated with some problems or challenges. These challenges may include; 1. Decision on materiality In order to decide on the materiality of information, it is upon the auditors to put into consideration a number of factors before they finally decide. At times, information that may be considered material by one auditor may not be the same case to another auditor due to different levels of experience. Thus, decision making on the materiality of an item is always a difficult task that needs critical thinking. The information that the Coca-Cola Amatil Limited auditor may think of to be material may not be of help at some point to the investors and users of the financial statement thus, it is a challenging task to decide on the materiality of an item. 2. Quantitative Reference Points The existing standards actually, do not provide quantitative reference points on materiality concept. When organizations are provided with such references, it is always organizations make adjustments in their financial report basing on the materiality concept (Legoria, Melendrez, Reynolds, 2013, p.312). Materiality owes its basing on professional judgment and experience of the accountants and auditors which are dependent on quantitative and qualitative measurement aggregate base and size. Materiality will be relative depending on the business entity in that an item may be material in one company and the same item may be immaterial in a different company. This is a clear indication that there is no clear guideline on the materiality aspect. 3. Reluctance or Inability to Use appropriate level of Judgment The use of particular and appropriate level of judgment when materiality concept is being applied in financial statements has been a problem. This often leads to firms and entities disclosing everything that IFRS specifies regardless of the materiality level and its understandability. The response of such entities is always to avoid arguments and debates that may arise among auditors, users, regulators etc. They, therefore, unleash the information required by IFRS without checking on the materiality. Sophisticated languages of Disclosure used by IASB/AASB and IFRS Some language used to describe disclosure on materiality may be difficult to understand. This may imply that some items will have to be disclosed in all situations. In some circumstances, analysts tend to complain that some information that may be useful for economic decisions is missing. This is because such information is not specified in the standards (even though standards clarify entities and firms need to disclose additional information that may be necessary to achieve the objectives a basic financial report). There is, therefore, problem of unclear language between the recipient and the developers of the standards (Schlesinger, Libby, Geiszler, 2013, p.231) It can, therefore, be concluded that the issue of materiality is not well handled with the existing IASB / AASB standards and frameworks as it tends to primarily base its judgment on companys financial auditor. However, International Accounting Standards Board is in the process of dealing with such problem. IASB is in due process of introducing more standards that will help to guide the professionals on how to deal with the materiality concept. A project on materiality needs to take into account the cause of inability, difficulty, or reluctance to use judgment. The project ought to allow dialogue on materiality amongst the parties in financial reporting channel. Despite IASB/AASB viewing the concept of materiality as being clearly described in the conceptual framework, it is evident the term materiality is being used to mean different things for different circumstances or purposes. Evaluation of Materiality Issues A material item is a substance, item or information that may be considered to be of benefit to the users of a financial report of a company. When unleashing a financial report, all the material items are included in the report while the immaterial items are omitted. However, at times misstatement may occur to such statements. Misstatements usually arise as a result of fraud or errors made by the auditors. These misstatements can be classified into two types; 1. Known Misstatements Here, the misstatement arises as a result of Coca-Cola Amatil Limiteds auditor making an incorrect selection or misapplying accounting principles. This may also include overlooking or interpretation of data. Known misstatements comprise of misstatements of facts and misstatements involving subjective decision (Anderson, Doxey, Geiger, Janvrin, Polinski, 2016, p.63). 2. Likely Misstatements The auditor of Coca-Cola Amatil Limited may differ in judgments regarding financial accounting, especially where estimation was to be done and the auditor considers unreasonable or inappropriate approximations. The type of misstatement described by the above statement is a likely misstatement. There are some obvious causes of misstatements. These causes may include; Inaccuracy in data collection or gathering. Omission of an amount or information whose disclosure is required Differences in amount, grouping or description of the financial statement. Materiality concept is important for all decision-making processes and it is essential to understand and apply the General Accepted Accounting Principles (GAAP). In order to measure the level of materiality of item or information, a contextual qualitative and quantitative analysis is always done to such provisions. For instance, Coca-Cola Amatil Limited is a big Company with a revenue base of $5093.6M. In this case, if a particular item in one of the stores costing $10M is damaged it will be immaterial to the company as this represents just 0.1963%. However, if the organization had revenue of $40,400 this will be material to the firm as it will represent a significant figure in their operations (Carlile, Nicolini, Langley, Tsoukas, 2013, p.434). Materiality is determined without regarding the degree of inherent uncertainty that is involved in measuring different aspects. This concept is usually applicable in two steps; Strategy This involves setting on how to carry out a detailed materiality test. Preliminary materiality is acquired and divided into portions. These portions or segments are known as audit segments. Assessment Here, the results are investigated. Total value errors are identified in each edit segment of the preliminary materiality. Comparisons are then made of the total value of error with the level of preliminary materiality. For auditors to effectively decide about the materiality of an item they will need to undertake the following; Document the initial materiality decisions. Understand and test internal controls that are unique to specific opinion units Accumulate different uncorrected misstatements Check the adequacy of the note disclosures Test the budgetary comparison. When carrying out materiality analysis or evaluation a number of factors need to be considered. Some factors that may be considered are; 1. Observation of the surrounding. The relevant economical, social, environmental surroundings have to be considered by the auditors when establishing the materiality of information or item. This will help to know how valuable the information or the item is (Kuznetsov, 2015, p.34). 2. Evaluation and ranking of information or item The company needs to obtain how valuable an item or information to be considered is to Coca-Cola Amatil Company. The rank of such information will be evaluated and will be considered valuable if it is of higher rank. 3. Presentation of issues The issues that have been obtained by Coca-Cola Amatil Company need to be presented in order of priority, with those that are more important being given more priority. This will help the Company to exactly that information that is basically important to include in their annual financial reports. Establishment of Materiality In Coca-Cola Amatil Company, materiality establishment involves phases of planning the financial audit being a very important phase of engagement. When the preliminary materiality at a lower level than necessary is determined, the risk that within the financial audit engagement to be effectuated an additional activity of audit collecting evidence is determined (Eilifsen, Messier Jr, 2013, p.234). When the materiality establishment is at a higher level than it should actually be imposed, then it implies that the risk of not identifying some significant errors is determined. The following steps are followed in determination of materiality of information or item; In the planning stages, preliminary materiality is divided into level accounts or individual transactions. This helps to determine the materiality of the account or that of an individual transaction. The division procedures of the materiality are chosen based on the professional auditors reasoning. The results are then monitored on the preliminary materiality Between the materiality, and the level of the audit risk, there is always an inverse proportion report. That is, a higher material level implies a smaller audit risk and vice-versa. The estimated value of errors can be calculated as (Carey, Potter, Tanewski, 2014, p.108); Estimated value of errors = Errors discovered in the sample x Total value of the analyzed Total Value of the Sample amount (of the audited account) However, these audit risks can be diminished. In order to achieve this, the auditors and financial statement preparers tend to; Reduce the risk of external non-detection by modification of the background control. Attenuation of evaluated risk by making an erroneous presentation. Here, some extended test controls are carried out. Relationship of the Materiality Employed in Coca-Cola Amatil Limited Annual Report for 2015 Materiality has been employed in the preparation of the Coca-Cola Amatil Limited 2015 Annual Report. Non-material items that would rather make the whole document appear difficult to prepare and bulky to analyze are omitted and only the inclusion of material items is done. The basis of the preparation of 2015 Annual Report for Coca-Cola Limited is as listed below; It has been prepared in accordance with Australian Accounting Standards and other pronouncements of the Australian Accounting Standards Board (AASB) and the Corporations Act 2001. The financial report has been prepared on the basis of historical cost except for a few financial assets and liabilities measured at a fair value. The report is outsourced and released as per the Financial Reporting Standards, as issued by International Accounting Standards Board. In context with AASB provisions on materiality, a number of aspects have been deployed in the 2015 Annual Report for Coca-Cola Amatil Limited. Some of the aspects employed include; 1. Presentation of material items. It is a provision of AASB that material items of different types be presented differently in the financial statement. The categories are based on the nature of such material items. This is employed in Coca-Cola Amatil Limited Annual Report for the year 2015. For example, in the statement, there is a section named Additional Statutory Disclosures (Pg. 68). 2. Reporting Frequency It is a provision of AASB that a financial statement is presented yearly. Actually, the financial report for Coca-Cola Amatil Limited is a report capturing 2015 financial year. This actually, means that at least a financial report is subject to provision at least once in a financial year by Coca-Cola Amatil Limited. Conclusion The study basically revolves around materiality. This is actually an important aspect of the financial institutions or organizations in making of standard financial statements. The concept is greatly deployed in the 2015 Annual Report for Coca-Cola Amatil Limited. Despite the existence of ample statistical methods that can be used to carefully in accounting for decision making, most accountants still tend to use qualitative methods that can be used in their routine practices based on their judgments on these accounting practices. They rarely attempt to make innovative processes applied to materiality. This calls for a recommendation of application of non-traditional methods by auditors, accountants and organizations to actually embrace technology and also use such ample methods as materiality. Materiality is essential when executing an approved audit plans provision and helps in making conclusions of a financial audit. References Acito, A., Burks, J. J., Johnson, W. B. (2015). The Materiality of Accounting Errors: Evidence from SEC Comment Letters and Implications for Research Proxies. Available at SSRN 2605993. Alferjani, M. (2013). A study of materiality auditing: case study from Libya (Doctoral dissertation, Deakin University). Anderson, U. L., Doxey, M. M., Geiger, M. A., Gist, W. E., Janvrin, D., Polinski, P. (2016). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on FASB Exposure Draft of Proposed Accounting Standard Update Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material. Current Issues in Auditing. Bailey, E. E. (2013). GAAP and IFRS convergence: The effect on lease accounting. Barker, T. (2014). Sustainability Reporting: An Evaluation of the SASB Framework. Baldauf, J., Steller, M., Steckel, R. (2015). The Influence of Audit Risk and Materiality Guidelines on Auditors Planning Materiality Assessment. Accounting and Finance Research, 4(4), p97. Cameron, R. (2014). Applying the Materiality Concept: The Case of Abnormal Items. CORPORATE OWNERSHIP CONTROL, 428. Carey, P., Potter, B., Tanewski, G. (2014). Application of the Reporting Entity Concept in Australia. Abacus, 50(4), 460-489. Carlile, P. R., Nicolini, D., Langley, A., Tsoukas, H. (2013). and Materiality in Organization Studies. How matter matters: objects, artifacts, and materiality in organization studies, 3, 1. Chong, H. G. (2015). A review on the evolution of the definitions of materiality. International Journal of Economics and Accounting, 6(1), 15-32. Edgley, C., Jones, M. J., Atkins, J. (2015). The adoption of the materiality concept in social and environmental reporting assurance: A field study approach. The British Accounting Review, 47(1), 1-18. Edgley, C. (2014). A genealogy of accounting materiality. Critical Perspectives on Accounting, 25(3), 255-271. Eilifsen, A., Messier Jr, W. F. (2013, May). Materiality guidance of the major auditing firms. In International Symposium on Audit Research Conference. Gaynor, L. M., Kelton, A. S., Mercer, M., Yohn, T. L. (2016). Understanding the Relation between Financial Reporting Quality and Audit Quality. Auditing: A Journal of Practice and Theory. Gaylord, L. (2014). Antelopes and Hieroglyphics: The Inescapable Materiality of Information. Gualandris, J., Klassen, R. D., Vachon, S., Kalchschmidt, M. (2015). Sustainable evaluation and verification in supply chains: Aligning and leveraging accountability to stakeholders. Journal of Operations Management, 38, 1-13. Hess, D. W. (2014). The Framework for CSR Assessment, Measurement, and Reporting. In Christian Ethics and Corporate Culture (pp. 177-192). Springer International Publishing. Hsu, C. W., Lee, W. H., Chao, W. C. (2013). Materiality analysis model in sustainability reporting: a case study at Lite-On Technology Corporation. Journal of Cleaner Production, 57, 142-151. Kuznetsov, N. (2015). Materiality threshold in the software development industry: a comparative study of two organizations in Norway. Legoria, J., Melendrez, K. D., Reynolds, J. K. (2013). Qualitative audit materiality and earnings management. Review of Accounting Studies, 18(2), 414-442.

Creative Story free essay sample

Invasion is more harmful to a country than we really understand. Occupation or invasion is a foreign concept to all of us. Living on the other side of the world that doesn’t go through such agony, we don’t tend to understand how it feels to live under military occupation. The proper definition of an occupation is when a foreign army occupies your land, physically and controls your life. What are the consequences of this? Well, this leads to the country being ruled by violence rather than a systematic order of government they were promised. People who will oppose this invasion will fight the authorities in the form of protests, bombs etc. This will result in innocence lives being lost both on their side and our soliders . This will also emotionally affect the families of the soldiers. So, we can see that an occupation can affect both the people of that country and the people of the country that invades it. We will write a custom essay sample on Creative Story or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In addition the violence will make every citizen feel unsafe in their own homes. Imagine living everyday with the fear of being bombed any time. In Iraq, a family was forced out of their home by the military. When the husband protested, he was thrown into jail. The wife and the children were left to live on the streets. One of her daughters attempted to hang herself because she couldn’t tolerate living in the sun anymore. These are people just like us, they don’t deserve to live like this. It is selfish to occupy other countries so we can stay safe in ours.

Amazing Grace Essay Essay Example

Amazing Grace Essay Paper Most of us have heard the famous hymn â€Å"Amazing Grace† by John Newton. The story behind the song is quite an extraordinary one. We are reminded that it takes time to change the world. The movie captures in a most marvelous way the triumph of human spirit over centuries old mindless mindsets. It is a heart rending tale of extraordinary courage, resilience of one person fighting the system and changing the customs of his times. Wilberforce fights the system in his backdoor politics to end slavery for good. It is the victory of one man’s resolve and perseverance. The initial scene when a horse is being flogged mercilessly sets the pace for the movie by presenting to us the injustices of the times of Wilberforce. This scene not only tells of cruelty towards animals but the state of insensitivity of the society at large. The message conveyed is extrapolated to slave trade by showing the horse as being fully black. The movie portrays the helplessness, fragility, insecurity and torment in the African slave’s eyes and the callousness of the ruling class of Britain. They were selfish enough to care for no one else but themselves. Then there is this sailor of a slave ship who undergoes a transformation and starts seeing the world with Christ’s grace. A scene that leaves a lasting impact on me is the climax of the movie where the Parliament of Britain finally passes the Slavery Abolition Act by an overwhelming majority, and Wilberforce is honored by his former adversaries and is seen grappling with the gravity of his emotions as he sees his beloved’s face. The Scottish bagpipers’ marching; and their playing of the song â€Å"Amazing Grace† is the icing on the cake. The moment leaves one in a trance! We will write a custom essay sample on Amazing Grace Essay specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Amazing Grace Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Amazing Grace Essay specifically for you FOR ONLY $16.38 $13.9/page Hire Writer I have also come to know and appreciate Wilberforce’s immense humanitarian interests apart from him being an abolitionist. Wilberforce was profoundly influenced by Christianity and this provided a great motivation for his work. He initially was caught up in a personal dilemma in choosing between faith and politics. One scene in the movie shows how Wilberforce found his answer†¦.†Perhaps you can do both†. Another facet of Wilberforce was his love for animals and his intent on preserving their rights and thus he pioneered efforts in the creation of the Society for Prevention of cruelty towards animals. As much about him cannot be captured as is in the Westminister Abbey’s plaque: â€Å"He added the abiding eloquence of the Christian life. Eminent as he was in every department of public labour And a leader in every work of charity.† What astonishes me is the fact that a great soul who transformed the fate of an entire generation and later is relatively unknown. He goes about as an unsung, and now mostly forgotten hero of human rights. The movie is replete with references to the power of the Christian faith. One compelling faith affirmation in the movie is: â€Å"I am a great sinner and Christ is a great savior.† The movie depicts the commitment of Wilberforce to his cause and how the Lord had purposely chosen to capture his heart before He moved him into his calling. Reference: http://www.wilberforcecentral.org/wfc/Wilberforce/index.htm Most of us have heard the famous hymn â€Å"Amazing Grace† by John Newton. The story behind the song is quite an extraordinary one. We are reminded that it takes time to change the world. The movie captures in a most marvelous way the triumph of human spirit over centuries old mindless mindsets. It is a heart rending tale of extraordinary courage, resilience of one person fighting the system and changing the customs of his times. Wilberforce fights the system in his backdoor politics to end slavery for good. It is the victory of one man’s resolve and perseverance. The .

Sample Five Paragraph Essay Writing Guide - Satisfy

Sample Five Paragraph Essay Writing Guide - SatisfySample five paragraph essay writing guide, 'Satisfy' is a good example of great writing. The writer seems to get all the elements of what writing is supposed to be like. When I first saw this sample, I noticed that it was just a little more of the pre-arranged stanzas than other samples I had seen. I decided to look for other samples of the same style of sample five paragraph essay sa, but could not find any.So I thought about how to write a five paragraph essay on my own, and eventually came up with the following format for the sample. I found that I liked this style because it is different from most of the samples that I had seen before. I also have no experience writing an essay, so that might be why it was better for me.For this example, I wanted to write about a happy fall day. We were having a nice dinner in our favorite restaurant and talking about how we could go back to the house and watch a movie. We had planned to talk all night, so when I got done with this sample I wanted to know how I could tweak it so that it would fit the essay format.After I started looking at the samples I was seeing, I noticed that some were formatted using paragraphs that read like they were asking for further explanation. This was too much for me because I was getting bored quickly after going over the same things over again. That way I just started reading the sample and just skipped over the paragraphs that I thought I didn't understand. This would make a five paragraph essay easier, but there are still parts of a sample five paragraph essay that I need to read very carefully to see what the writer wants me to know.The sample is still very good, but I also wanted to make sure that I did not get bogged down by the paragraphs in the beginning of the essay. That's why I got rid of the sections in the beginning. I just went right into the topic at hand. That's where the term 'satisfy' comes from.Satisfy-me is another one of t he new terms that I found in the samples. It is a term that has many meanings, but the meaning that I liked best was something that was best illustrated in this example. You should know that when you are looking for the perfect word to fit your sample five paragraph essay so that it will come from a dictionary. Try to search online for it and see what you find.Sometimes the sample five paragraph essay sa will have a few words that are harder to spell than the actual name of the product or service. To use this example, the word that I needed was 'compete'. The word 'compete' is spelled with an 'e' instead of an 'a' so I shortened it to 'comport'.In the end, do not give too much away in your sample five paragraph essay sa, just the bare essentials. If you need to read through it a few times, that's perfectly fine. Don't try to force your ideas into a better structure or try to figure out what the writer means. Just get it down pat so that it is easier to put together.

C.S. Lewis Chronicales of Narnia Analysis (with topics)

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Environmental Sustainability Questions Essay Example | Topics and Well Written Essays - 1250 words

Environmental Sustainability Questions - Essay Example This report provided a complete synopsis of the emerging environmental crisis and remedies in solving the problems. This report majorly aimed at discussing environmental development as a single issue. This report gathered various issues relating to environmental problems and initiated a comprehensive breakthrough to sustainability thus encompassing social, economic, political and environmental criteria. The main aim of this report was to provide the country with sustainable environment as from 1987 hence forth (Ashford& Hall, 2011). The idea of sustainability was initiated by the world commission of environmental development which has since been used and redeveloped in the continuous work with sustainability in different scopes. The Bruntland report was majorly divided in three parts that are the major focus of the commissioned report. This report was concerned of the environmental sustainability in the future since the rate of human environmental reduction was very high. However, th ere were challenges experienced such measures to achieve a supportable growth in the environment. This effect leads to reduction in infant mortality and on the other hand human life expectancy is also high therefore posing a challenge to the global environment (Ashford& Hall, 2011). ... Question Two This is an international agreement formulated to protect the stratospheric ozone layer. This agreement was designed in 16th September 1987 in Montreal and substantially amended in 1990 and 1992.This treaty stipulates that production and consumption of materials that diminish the ozone layer in the stratosphere such as chlorofluorocarbons(CFCs), methyl chloro form, carbon tetra chloride and halons are to be eliminated by the year 2000 while methyl chloro form should also be eliminated by 2005(Ashford& Hall, 2011).Scientific theory suggest that ,the moment these compounds are emitted into the atmosphere then they deplete the ozone layer that shields the earth from destroying ultra violet- beta radiation. This agreement was signed by over 140 nations among Argentina, Belarus, Burkina Faso, Denmark, Europe, Egypt, Belgium, Australia, Canada Austria, Congo, Chile and Kenya. This protocol relates to climate change in that it aids in the restricting the use of ozone depleting c ompounds. This has majorly helped reduce global warming and protect the ozone cover. Therefore, the benefit of this protocol to climate change currently supersedes the one for Kyoto protocol (Ashford& Hall, 2011). This protocol has helped to reduce global warming and protect the ozone layer. This protocol is also essential to the climate change since it has helped reduce the volume of heat confined due to ozone depleting substances as this would be twice as much as present levels. Question Three Transboundary pollution involves the pollution that originates from one country but is not able to damage another country’s environment by passing or crossing borders

What do I owe my neighbor Essay Example | Topics and Well Written Essays - 500 words

What do I owe my neighbor - Essay Example This article was posted in The New York Times, Sunday Review by Susan Straight. It provides an illustration of a story of a Surrogate, an American by nationality. The basic purpose of the article is to address the issues of surrogates while going through the nine months of pregnancy just to give birth to child, have a glance and deliver it to its owners. Not only this at times the people paying for such work also buy the mother milk and to deliver that milk going through miles of distances. The main subject is thus the surrogate. The sole purpose for doing such a laborious job is to simply earn for the family’s bread and butter. The author has utilized persona by masking the names of people discussed in the article and mentioning the initials of their names in order to be effective in the presentation without showing their actual names. Among the various analogies used by the author one is â€Å"SOMETIMES life is like a fun-house mirror, the glass and then the real thing† (Susan). The purpose of the article can be explained as to provide information regarding serial surrogacy and the reasons why it’s been adopted as a job by unemployed women. It throws light on the economic discrepancies between the both sides i.e. those paying for the child and the one going through the process for the sake of earning money. The audience of the article is general public as well as people related with issue. The life of a woman is complex and is rendered sympathetically. The authoritative testimony utilized by the author is the birth of Mitt Romney’s grandson by the same method. Moreover the number of embryos implanted is also an issue as people craving for a specific gendered child pay a lot for its sake. But the process may involve the implantation of multiple embryos to ensure that at least one of them is delivered safely and those paying may not