Bottle Gourd Domestication and History

Container Gourd Domestication and History The container gourd (Lagenaria siceraria) has had a perplexing taming history composed for it in the course of recent years. In any case, late DNA research recommends that it was tamed multiple times: in Asia, at any rate 10,000 years back; in Central America, around 10,000 years prior; and in Africa, around 4,000 years prior. Furthermore, the jug gourds dispersal all through Polynesia is a key piece of proof supporting the conceivable Polynesian disclosure of the New World, around 1000 AD. The container gourd is a diploid, monoecious plant of the Cucurbitacea. The plant has thick vines with huge white blossoms that open just around evening time. The natural product arrives in an enormous assortment of shapes, chose for by their human clients. The jug gourd is essentially developed for its organic product, which when dried structures a woody empty vessel that is appropriate for containing water and food, for fishing glides, for instruments and for apparel, in addition to other things. Truth be told, the organic product itself buoys, and bottle gourds with still-suitable seeds have been found in the wake of skimming in seawater for over seven months. Taming History The container gourd is local to Africa: wild populaces of the plant have as of late been found in Zimbabwe. Two subspecies, likely speaking to two separate training occasions, have been distinguished: Lagenaria siceraria spp. siceraria (in Africa, trained about 4,000 years back) and L. s. spp. asiatica (Asia, tamed at any rate 10,000 years ago0. The probability of a third taming occasion, in Central America around 10,000 years prior, has been suggested from hereditary investigation of American container gourds (Kistler et al.), Domesticated jug gourds have been recuperated in the Americas at locales, for example, Guila Naquitz in Mexico by ~10,000 years back. Container Gourd Dispersals The most punctual dispersal of the jug gourd into the Americas was for some time accepted by researchers to have happened from the drifting of tamed natural products over the Atlantic. In 2005, scientists David Erickson and associates (among others) contended that bottle gourds, similar to hounds, had been carried into the Americas with the appearance of Paleoindian tracker finders, at any rate 10,000 years back. Assuming valid, at that point the Asian type of the container gourd was trained in any event two or three thousand years before that. Proof of that has not been found, albeit local container gourds from a few Jomon period destinations on Japan have early dates. In 2014, specialists Kistler et al. questioned that hypothesis, to some extent since it would have required the tropical and subtropical container gourd to have been planted at the intersection place into the Americas in the Bering Land Bridge locale, a territory excessively cold to help that; and proof for its essence in the presumable passage into the Americas presently can't seem to be found. Rather, Kistlers group took a gander at DNA from tests in a few areas in the Americas between 8,000 BC and 1925 AD (included Guila Naquitz and Quebrada Jaguay) and reasoned that Africa is the unmistakable source district of the container gourd in the Americas. Kistler et al. recommend that the African container gourds were tamed in the American Neotropics, got from seeds out of gourds which had floated over the Atlantic. Later dispersals all through eastern Polynesia, Hawaii, New Zealand and the western South American beach front district may have been driven by Polynesian marine. New Zealand bottle gourds display highlights of both subspecies. The Kistler study distinguished the Polynesia bottle gourds as L. siceria ssp. asiatica, all the more firmly identified with Asian models, yet the riddle was not tended to in that review. Significant Bottle Gourd Sites AMS radiocarbon dates on bottle gourd skins are accounted for after the site name except if in any case noted. Note: dates in the writing are recorded as they show up, yet are recorded in generally sequential request from most seasoned to most youthful. Soul Cave (Thailand), 10000-6000 BC (seeds)Azazu (Japan), 9000-8500 BC (seeds)Little Salt Spring (Florida, US), 8241-7832 cal BCGuila Naquitz (Mexico) 10,000-9000 BP 7043-6679 cal BCTorihama (Japan), 8000-6000 cal BP (a skin might be dated ~15,000 bp)Awatsu-kotei (Japan), related date 9600 BPQuebrada Jaguay (Peru), 6594-6431 cal BCWindover Bog (Florida, US) 8100 BPCoxcatlan Cave (Mexico) 7200 BP (5248-5200 cal BC)Paloma (Peru) 6500 BPTorihama (Japan), related date 6000 BPShimo-yakebe (Japan), 5300 cal BPSannai Maruyama (Japan), related date 2500 BCTe Niu (Easter Island), dust, AD 1450  Sources On account of Hiroo Nasu of the Japanese Association of Historical Botany for the most recent data about Jomon locales in Japan. This glossary passage is a piece of the About.com manual for Plant Domestication and the Dictionary of Archeology. Clarke AC, Burtenshaw MK, McLenachan PA, Erickson DL, and Penny D. 2006. Recreating the Origins and Dispersal of the Polynesian Bottle Gourd (Lagenaria siceraria). Sub-atomic Biology and Evolution 23(5):893-900. Duncan NA, Pearsall DM, and Benfer J, Robert A. 2009. Gourd and squash antiques yield starch grains of devouring nourishments from preceramic Peru. Procedures of the National Academy of Sciences 106(32):13202-13206. Erickson DL, Smith BD, Clarke AC, Sandweiss DH, and Tuross N. 2005. An Asian cause for a 10,000-year-old trained plant in the Americas. Procedures of the National Academy of Sciences 102(51):18315â€18320. Fuller DQ, Hosoya LA, Zheng Y, and Qin L. 2010. A Contribution to the Prehistory of Domesticated Bottle Gourds in Asia: Rind Measurements from Jomon Japan and Neolithic Zhejiang, China. Financial Botany 64(3):260-265. Horrocks M, Shane PA, Barber IG, D’Costa DM, and Nichol SL. 2004. Microbotanical remains uncover Polynesian agribusiness and blended editing in early New Zealand. Audit of Palaeobotany and Palynology 131:147-157. doi:10.1016/j.revpalbo.2004.03.003 Horrocks M, and Wozniak JA. 2008. Plant microfossil examination uncovers upset woodland and a blended yield, dryland creation framework at Te Niu, Easter Island. Diary of Archeological Science 35(1):126-142.doi: 10.1016/j.jas.2007.02.014 Kistler L, Montenegro , Smith BD, Gifford JA, Green RE, Newsom LA, and Shapiro B. 2014. Transoceanic float and the taming of African jug gourds in the Americas. Procedures of the National Academy of Sciences 111(8):2937-2941. doi: 10.1073/pnas.1318678111 Kudo Y, and Sasaki Y. 2010. Portrayal of Plant Remains on Jomon Potteries Excavated from the Shimo-yakebe Site, Tokyo, Japan. Release of the National Museum of Japanese History 158:1-26. (in Japanese) Pearsall DM. 2008. Plant taming. In: Pearsall DM, supervisor. Reference book of Archeology. London: Elsevier Inc. p 1822-1842. doi:10.1016/B978-012373962-9.00081-9 Schaffer AA, and Paris HS. 2003. Melons, squashes and gourds. In: Caballero B, editorial manager. Reference book of Food Sciences and Nutrition. second ed. London: Elsevier. p 3817-3826. doi: 10.1016/B0-12-227055-X/00760-4 Smith BD. 2005. Rethinking Coxcatlan Cave and the early history of trained plants in Mesoamerica. Procedures of the National Academy of Sciences 102(27):9438-9445. Zeder MA, Emshwiller E, Smith BD, and Bradley DG. 2006. Recording training: the convergence of hereditary qualities and paleohistory. Patterns in Genetics 22(3):139-155. doi:10.1016/j.tig.2006.01.007

Thomas Riley Marshall Essays - Presidency Of Woodrow Wilson

Thomas Riley Marshall Essays - Presidency Of Woodrow Wilson Thomas Riley Marshall Thomas Riley Marshall was conceived in North Ranchester, Indiana on March 14, 1854. He moved on from Wabash College in 1873 where he considered law. Thereafter he was admitted to the Indiana bar in 1875, rehearsing his calling in Columbia City. His dad was a doctor. He was likewise a mainstream open speaker and dynamic in nearby Democratic governmental issues. Marshall was an unassuming community legal counselor when he got the selection for senator in 1908, a trade off darkhorse applicant. His ideological group for representative was Democratic and he was likewise dynamic. He was a well known senator, despite the fact that his endeavors to have the state receive another constitution fizzled. He stayed senator until 1913. At the just national show in Baltimore in 1912, Marshall was the top pick child competitor of Indiana for the administration. When Woodrow Wilson was named for president, Marshall was picked for the bad habit administration. Wilson was reappointed in 1916; Marshall presented with him until 1921. Marshall additionally filled in as managing official of the senate. Thomas Marshall was the twenty-eighth VP of the United States. He was the VP for a long time under Woodrow Wilson. During his terms as VP, he was notable for his mind. He accomplished notoriety for his comment, What this nation needs is a great five penny stogie. He said this aside while in a senate banter in 1917. Slight of height and immaculately prepped, Marshall proceeded as a famous speaker considerably subsequent to resigning from the bad habit administration. His collection of memoirs is an engaging record of his profession. The book contains more inside and out inclusion of his bad habit administration. During Wilson's not kidding sickness, starting in late 1919, Marshall considered proclaiming himself as acting president. He didn't however in light of the fact that he expected that his activity could isolate the nation. Marshall kicked the bucket in Washington D.C. on June 1, 1925.

Generally Accepted Accounting Principles (U.S. GAAP) Essay

The United States Generally Accepted Accounting Principles (U.S. GAAP) and the International Financial Reporting Standards (IFRS) are both successful approaches to report monetarily represent one’s business resources yet they have a few contrasts. in this paper I will endeavor to layout a couple of the more critical contrasts and permit you to decide with regards to which of these two frameworks is the better one. The primary contrast that is generally acknowledged between the two strategies is that U.S. GAAP is rules based and IFRS is standard based. This implies IFRS permits more for adaption of the conditions and takes into account proficient judgment while U.S. GAAP is increasingly tough and less lenient. The contention to and fro is that the standards for U.S. GAPP are too huge and expansive stroked which doesn’t take into consideration diverse odd circumstances, while it is contended that the IFRS is too one-sided which can take into account an excess of control. An essential distinction between the U.S. GAAP and the IFRS is the way the business fiscal summaries report the estimation of the company’s property and possessions. The U.S. GAAP technique uses the Historic Cost Principle (HCP) while the IFRS utilizes the Fair Market Value (FMV). Under the HCP the benefit claimed by the organization if always recorded at the cost for which it was at first bought while the FMV approach takes into consideration an occasional re-evaluation of the present estimation of the advantage. This has both positive and negative impacts dependent on the economy and the lodging market. After some time you would anticipate that that the estimation of property should ascend, for instance if an organization had purchased my folks 2 room home at the recorded cost of $19,500 in 1980 realizing that a similar house is presently assessed at $105,000 then it is helpful to re evaluate the house under the FMV as the advantage is worth very much more than the first $19,500. The drawback for utilizing the FMV would have been in 2009 when the lodging market fallen. By then the house was evaluated at $87,000. On the off chance that the year earlier the organization recorded its benefit at $105,000, at that point it would have assumed a misfortune when the house was reappraised. So you can see that using the FMV for this situation is a bet dependent on the change of the outside market and furthermore brings up the issue of how regularly should the re-evaluations be done to be the most prof itable to the organization. The following distinction I need to feature is the Last In, First Out (LIFO) strategy. This is a strategy ordinarily utilized in the United States under the U.S GAAP fundamentally in light of the fact that it assists with charge purposes. Using LIFO the organization applies the most recent expense of giving the merchandise to the whole gracefully stock paying little mind to what the organization paid for the great as of now in stock. This shows a decline in the gross net revenue consequently bringing down the assessments toward the year's end. For instance if an organization makes 1,000 containers of toothpaste a month at $1 a cylinder and sells them for $2 every then they would make a benefit of $1,000 per month or $12,000 per year. In the event that the cost of assembling the toothpaste went up to $1.50, a half year into the year at that point utilizing the LIFO strategy the organization would record that there benefit is just .50 a cylinder or $6,000 per year and would just compen sation burdens on that $6,000 bad habit the $12,000 despite the fact that they made the full dollar benefit on the toothpaste for the initial a half year. This is a training that is utilized fundamentally in the U.S. in view of our expense laws and not supported by different nations or under the IFRS. Another contrast between the two projects falls under the classification of Liabilities. A risk as characterized in the content is â€Å"An monetary commitment (an obligation) payable to an individual or association outside of the business†. This contrast between the two projects is slight and returns to my first passage managing rules versus standard based evaluations. Both IFRS and U.S. GAPP acknowledge the that the future occasion will most likely happen however the IFRS characterizes the word plausible as anything more prominent than half while the U.S. GAAP with its progressively rigid standards characterizes plausible as 75-80%. This implies more liabilities would be perceived with IFRS then U.S. GAAP. The last distinction that I will go over is that of brand names and licenses. Under the rigid guidelines of U.S. GAAP, the main time an organization can represent the capitalization or value of a patent or brand is if the organization bought the patent from an outside source. On the off chance that it was brainstormed or made by the organization inside the organization would need to record the costs of the improvement on the pay explanation. Under IFRS the organization would be permitted to tally the potential value dependent on the plausible future advantages. The greater part of the world has just embraced the IFRS and the Financial Accounting Standards Board is taking a shot at an overall arrangement in overcoming any barrier between these two projects. In shutting the U.S. GAAP program is increasingly tough while the IFRS considers greater adaptability. Despite the fact that this adaptability related with the IFRS program appears as though it would be increasingly gainful to more organizations, the contention would in any case be is adaptability better or only an absence of uprightness. References: Harrison, Horngren, and Thomas ninth Edition St Joseph’s University (http://www.sju.edu/int/scholastics/hsb/bookkeeping/IFRS.html) Bass, Solomon and Dowell (http://www.bsd-cpa.com/index.php/looking into worldwide monetary revealing norms ifrs-and-proper accounting rules gaap)

Ghanas Independence - Free Essay Example

Abstract This paper looks at the recent history of Ghana and explains the series of events that led up to Ghanas independence in 1957. The paper specifically discusses the effects of colonization in terms of economic and social development and the cultural tensions and tribal divisions in the newly independent Ghana. The paper then looks at the current population and government and concludes that while Ghana is still very much a developing country, Ghana is significantly better off than its West African peers. From the Paper The country of Ghana was the first dependent African country to achieve independence. Various factors contributed to the effective push for independence. These factors included constitutional reform as a means by which to slowly erode British influence, the stirring of the masses by African political elites, and the general post-WWII concern over colonization and its destructive forces. Growing nationalist sentiment unleashed itself in the riots of 1948, though the consequences of such violence sent a message to the British and promoted a more controlled and systematic push towards independence. Under the leadership of Mr. Kwame Nkrumah, a bright and devoted politician, Ghana found its way towards independence through relatively bloodless means. Sub-Saharan Africa began its journey of decolonization in 1956 when the Sudan won independence after the Egyptian revolution in 1952 (Findley/Rothney 387). One of the first African countries to gain independence was Ghana, in 1957. Ghana is located in West Africa near the equator and on the Greenwich meridian. The colonial power that ruled Ghana until their day of independence was Britain. The Portuguese were the first to arrive and they named the place where they settled the Gold Coast. This became the name of the country till independence when it was changed to Ghana. The British were not the first Europeans to arrive in Ghana but they were the last to leave. The capital of Ghana was moved from Cape Coast to Accra by the British in 1876. The beginning struggle for independence began in the mid 40s when a British Civil Service and Legislative Council was established. This group called many of the Ghana people to fight Britains wars in Europe and North Africa. This they did with valor and great courage, only to be denied compensation and benefits upon their return to the Gold Coast. This single act began the beginning of the end for the British in Ghana (Brody Since the 1950s and 1960s, especially after independence, Ghana has joined numerous world-wide and regional organizations, e. g. the United Nations Organizations (UNO), International Labour Organization (ILO), World Health Organization (WHO), Organization of African Unity (OAU) (now transformed into African Union – AU), the Economic Commission of West African States (ECOWAS) and the New Partnership for Africa’s Development (NEPAD) respectively. This has been done in a bid to demonstrate her interest in being integrated into the world or African communities and to allow for integration into Ghana of foreign nationals. Before Ghana attained her independence the peoples who now form Ghana were used to the running of states, empires and kingdoms. These peoples co-existed and were bonded by kinship and principles. The arbitrary borders drawn by colonialists only succeeded in forming artificial a multiethnic nation Ghana. Ghana lacks the internal political cohesion that is absolutely necessary for her survival as a nation. It lacks the moral core that would otherwise be provided by ethnicity, thus the ingredient required for constructing one nation with local roots. There are competing ethnic nationalisms that are hardly prepared to relinquish their hold onto their freedoms and self-determination. Apart from this reluctance to let go their grip on their valued raison d’etre as independent peoples, certain ethnic groups believe that they are superior to others, thus making consensus-building even more difficult. Ethnic loyalty also makes it difficult to build â€Å"strong and viable resources of political association and mass-based political parties, [since selfish politicians can easily manipulate] ethnic loyalty as the cheapest and most reliable strategy to acquire and consolidate power† (Yoh, 2004: 2). As already demonstrated above, violent conflicts have erupted and will continue to erupt in areas where traditional states, traditional land tenure, chieftaincies are collapsing or there is a fragmentation of communities. Examples of such situations are shown by many young nation-states, e. g. Nigeria, Ethiopia, Pakistan and Rwanda, which have been shaken and partly divided or destroyed by power struggles caused by ethnic and religious conflicts. Education and Development in Nation-Building Lack of education is one of the most serious factors hindering development in nation-building. This fact was realized in the early days of nation-building in Germany. Also, when Ghana became independent in 1957, the first President realized the need for the promotion of education in Ghana. In the case of Germany, for instance, it can be said that: â€Å"From 1763, against resistance from the nobility and citizenry, an ‘enlightened absolutism’ was established in Prussia and Austria, according to which the ruler was to be ‘the first servant of state’. The economy developed and legal reforms were undertaken, including the abolition of torture and the improvement in the status Jews; the emancipation of peasants began. Education was promoted† (Wikipedia, History of Germany, 2008: 12). In Ghana education has been considered very essential for nation-building. Even during the colonial administration educational policies, were formulated, e. g. through Advisory Committees on Education, to accelerate the development of the indigenous people. During the first government Nkrumah and the CPP embarked vigorously upon the promotion of education. For example: â€Å"For the first time in the history of the country, the Central Government was to assume full responsibility for educational policy and practice. Educational development itself had passed the where it was a political project of the greatest magnitude. It had been both fundamental and crucial to the political economy, and was to find full expression in the Seven-Year Development Plan of 1964, the CPP’s programme for ‘work and happiness’† (Haizel, In: Arhin, 1991: 60-61). Since the CPP regime a couple of educational reforms have taken place, notably the 1987 Education Reform by the PNDC Government and the 2007/2008 Education Reform by the NPP Government. However, in many cases governments have paid lip-service to education, initiated inappropriate reforms and made arbitrary changes not backed by sound reflection and preparation. Thus, education is still developing effectively to boost nation-building. Education Education, together with language, forms the all-important keys to participation in society. Education is relevant to work/employment, rural development, modernization, national identity, cultural identity, ethnic identity, national identity, citizenship, exercise of civic rights and responsibilities, and political awareness which all lead to effective nation-building. Gender issues Gender issues are essential in nation-building and ought to be tackled vigorously. In both Germany and Ghana women are ceasing to mere play the second fiddle in society and are assuming highly responsible positions. For example, for years now, Dr. Angela Merkel has been the German Chancellor, the first female Chancellor indeed. Also, another prominent German female political figure worth mentioning is Prof. Dr. Maria Bohmer, Federal Government Commissioner for Migration, Refugees and Integration and Minister of State in the Federal Chancellery to boot. In Ghana we now have the first woman Chief Justice, Mrs. Georgina Wood, the first woman Speaker of Parliament, Mrs. Justice Joyce Adeline Bamford-Addo and the first woman Acting Inspector-General of Police, Mrs. Elizabeth Mills-Robertson (since the establishment of the Ghana Police Service in 1874 by the British Colonial Administration). These new developments with regard to gender issues go a long way to enhance the image not only of women but also of their own society and nation. References Andah, B. W. and Anquandah, J. (1988): The Guinea belt: the peoples between Mount Cameroon and the Ivory Coast, In: Elfasi, M. , Hrbek, I. (eds. ) General History of Africa III: 488-529. California: UNESCO, Heineman Anderson, Benedict (2005): Die Erfindung der Nation. Campus Verlag, Frankfurt am Main/New York, ISBN 3-593-37729-2 Arhin, Kwame ed. (1991): The Life and Work of Kwame Nkrumah. Papers of Symposium organized by the Institute of African Studies, University of Ghana, Legon Accra: Sedco Pubishing Ltd. Bade, Klaus J. (2008): Immigration and Integration in Germany. The Three Main Waves of Migration and their Effects, In: Deutschland, E6 No. 5/2008 October/November: 50-52. Frankfurt/Main: Societats-Verlag and Federal Foreign Office, Berlin Deutschland, E6 No. 5/2008 October/November (2008): Integration and Diversity. Living Together. Frankfurt/Main: Societats-Verlag and Federal Foreign Office, Berlin Elfasi, M. , Hrbek, I. (eds. ) (1988): General History of Africa III: Africa from the Seventh to the Eleventh Century. California: UNESCO, Heineman Ghana â€Å"https://en. wikipedia. org/wiki/Ghanaâ€Å" Hagan, George P. (1991): Nkrumah’s Cultural Policy. In: Arhin, 1991: 1-25, Papers of Symposium organized by the Institute of African Studies, University of Ghana, Legon Accra: Sedco Pubishing Ltd. Haizel, E. A. (1991): Education in Ghana, 1951-1966. In: Arhin, 1991: 55-87, Papers of Symposium organized by the Institute of African Studies, University of Ghana, Legon Accra: Sedco Pubishing Ltd. Hippler, Jochen Hrsg. (2003): Nation-Building – ein sinnvolles Instrument der Konfliktbearbeitung? Dietz Verlag, Bonn Schayan, Janet (2008): Living Together in Germany. Opportunities for Immigrants. In: Deutschland, E6 No. 5/2008 October/November: 50-52. Frankfurt/Main: Societats-Verlag and Federal Foreign Office, Berlin Yoh, John G. Nyuot (2004): Notes on Ethnicity, Democratization and Nation building: Experience in Africa and relevance to West Asia: The Case of Cameroon and Ghana. Pretoria: Department of Political Sciences, University of South Africa. Amman, Jordan Presidential Diary (2007): History of Ghana. Golden Jubilee Edition: 35-41

Immigration Is A Big Problem - 1874 Words

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This immigration upsurge brings the American governm ent a new problem because not all of the immigrants come to other countries with a legal identity. Some of them probably can’t afford the expense to immigrate with legal identity, and some of them move to other countries for special reasons. Immigrating to other places means people can have a better job opportunity and even higher wages. However, illegal immigrants should not be made legal citizens. People move to U.S. for job and better living environment. U.S. is a country with a largeShow MoreRelatedIllegal Immigrants : A Big Problem With Illegal Immigration1150 Words   |  5 PagesIn the United States of America, there is a big problem with illegal immigration. Illegal immigration is an enormous issue that during the 2016 presidential primary debates. It was a problem when President Obama took office eight years ago, and it is an even greater problem now that he is getting ready to leave office. 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And that only counts for the immigrants that enter this country illegally. What of the legal immigrants that come to the United States and find it harder than they thought it would be? Most of these immigrants just go on welfare. Legal immigrants participate in 20.7 percent of all welfare programs while native citizens only participate in 14.1 percent (Borjas).Read MoreThe Struggles Faced by Immigrants1020 Words   |  4 PagesHave you ever wondered how immigration was in the late days? Will I am gonna tell you a little bit about it. In the period of 1882 immigration into the United States was not a big deal. Millions of immigrants fled to the United States hoping for a new life and to try to get away from plagues. There was never a fault with immigration in America or any other country. The general Immigration Act of 1882 taxed a total of 50 cents on each immigrants and people with problems or cri minals likely to becomeRead MoreCauses and Effects of Immigration1521 Words   |  7 Pages Causes and Effects of Immigration Name : Omar Kareem ID : 20083112 Section : H Instructor: Miss. Nathalia Geha Enl 110 Outline Causes and effects of immigration Thesis: the immigration is a big social problem. People immigrate because they want to have job, to run from dangerous situation and to have better education. I_ causes of immigration A_ some people are forced to move due to a conflict or toRead MoreThe Immigration s Political Policy1186 Words   |  5 Pagescountries concerning immigration have been debated and continue to be debated through the political views within the government each and every day. 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Poverty Of Extreme Poverty And Hunger - 1606 Words

MDG Paper ( 1. Eradicate Extreme Poverty and Hunger (â€Å"Extreme poverty rates have been cut by more than half since 1990†) a. Halve, between 1990 and 2015, the proportion of people whose income is less than $1.25 a day i. Goal was met by 2010 ii. Since 1990, over 1 billion people have been lifted from extreme poverty iii. In 1990, almost 50% of people in developing nations lived on less than $1.25 a day. In 2015, it is only 14%. b. Achieve full and productive employment and decent work for all, including women and young people i. In 2015, 200 million workers world-wide lived below the poverty line ($1.25 a day) ii. â€Å"The â€Å"employment-to-population ratio†, or the proportion of the working-age population that is employed, has fallen from 62% in 1991 to 60% in 2015.† iii. Of young women and men aged 15-24, only forty percent are employed in 2015, whereas fifty percent were employed in 1991. c. 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Conceptual Framework and Fair Value Accounting

Questions: 1. Explain why principles-based standards require a conceptual framework? 2. Why is it important that the IASB and FASB share a common conceptual framework? 3. It is suggested that several parties can benefit from a conceptual framework. Do you consider that a conceptual framework is more important for some parties than others? Explain your reasoning? 4. What is meant by a 'cross-cutting' issue? Suggest some possible examples of crosscutting issues? 5. What you think is the fundamental problem with financial statements based upon the historic cost measurement principle used under US GAAP? 6. What do you think of the principle' ... accounts must reflect economic reality' as a core principle of measurement in accounting? 7. How would you measure economic reality? 8. What is reliability in accounting? 9. The article states that the US standard setter FASB requires companies to record a provision in relation to environmental costs of retiring an asset ('to reserve environmental liabilities') if its fair value could be reasonably estimated. How do you think companies would go about estimating such a provision? 10. What aspects of the requirements were used by US companies to defer recognition of a liability? 11. In what ways does the recognition of the liability in relation to future restoration activity affect (a) net profit in the current year and future years; and (b) cash flow in the current and future years? 12. The article refers to changes in disclosure requirements relating to environmental liabilities in many countries around the world? Answers: Introduction: This case study is depicting about the framework of IASB and FASB. This case is describing about the development of a conceptual framework that could be obtained from their old projects and existed projects. This framework is to influence and develop all the accounting principles and standard for upcoming years. However, both the boards had many assessments from many previous years which were for taking a step towards commitment with the IFRS. It has been highlighted in the case study that how IFSB and FASB must come together to make a common conceptual framework. Some similarities as well as some differentiation have been found in both the boards. The importance, relevancy, objectives for users of financial statements has been analyzed through this case study. 1. Conceptual Framework: Conceptual framework is basically a technique for doing a work perfectly with the help of many principles and regulations. In case of accounting, it is a theoretical framework of that is made with the help of many aspects such as many assumptions, regulations, rules, principles, guidelines etc. all of these aspects come together to develop and implement a broad concept for accounting (Assessment, 2013). It is a fundamental set which helps an accountant the most while preparing the financial documents. Conceptual Framework requirement: According to the case study, conceptual framework revisiting had been started since 2002. The revision and development of conceptual framework of IASB and FASB both depends upon many characteristics, objectives, criteria etc of the previous framework of both the boards. At the time of revising the frameworks, the main goal of IASB and FASB was to introduce a new common framework which could be used by both the boards easily. This case study has highlighted that the main aim behind this is developing the new accounting standards which would be based upon principles (Hines, 2005). So, it could be said that the main objective of both the companies is introducing the new and common principles for accounting. It has also analyzed through the case study that the common conceptual framework is essential while preparing the final financial documents. It would also help both the boards in understanding the principles of each other and chose the best one among them. It would also be important to understand the uncovered issues and sort it out (Whittington, 2008). These uncovered issues could be related to presentation or disclosure. 2. Common conceptual framework importance: It has been found that United States is taking steps towards adopting the IFRS. At the same time, both the boards are planning to come together for developing common accounting standards. It has also been found that different countries are following different principles for accounting. Some of the principles base upon business, tax oriented or rules. Hence it could be said that all the accounting standards are different from each other (Schroeder, Clark and Cathey, 2001). With the time the framework, principles, guidelines of the accounting become necessity. The main purpose of IASB framework is assisting the standards as well as guides the accountant while preparing financial documents. Further, the case study also described it is useful for auditors, stakeholders, banks, creditors etc. Whereas the framework of FASB is according to interpretation of person and business and this is the main reason behind the dissimilarity of both the boards (McGregor and Street, 2007). The main aim for combining the framework is resolving the disputes, set common principles, helpful for users, ease in comparison etc. 3. Conceptual Framework importance for different parties: It is described as a fundamental objective body. It helps preparer of the financial document in preparing the best presentable statements. Further, the conceptual framework also helps the parties in identifying and analyzing the true condition of a company. It has also been observed that there are many parties who could take benefits from common conceptual framework. Some of the parties are managers, company, accountant, banks, creditors, lenders, suppliers, customers, users etc. The direct beneficiary parties of common framework would be both the boards. As this framework would provide many criteria through which the user of both the boards would be able to present and understand the financial statements. It has been analyzed that analyzer and user of financial statements are more beneficial than the preparer of that statements as while preparation they could adopt any principle but it creates problem while analyzing that documents. 4. Cross Cutting Issues: Cross cutting issues arises at the time of clashing 2 or more principles together. These kinds of issues are more common now days as every individual faces such issues on daily basis. It could also be defined as an especial result while doing operations in a particular field due to the nature (Bierman et al, 2001). These kinds of issues have been provided a special concern in accounting. Few examples of accounting cross cutting issues are these kinds of issues in a business which includes principle, presenting and regulating problem while preparing, presenting and understanding the documents. It has been analyzed that because of different accounting standards and principles, it becomes tough for a person to understand the financial documents. 5. Fundamental Problems of Historical cost technique: The case study depicts that US GAAP has been attached badly for being distorted. Many financial analysts also done a study on it and found that statements prepared under the US GAAP are not at all relevant. The main reason behind this irrelevancy was the technique i.e. historical cost technique as this technique doesnt depict the true value. So it has been suggested to US to replace the technique by fair value accounting. Fair value accounting provides a clear image of organization to the users (Whittington, 2008). The historical technique only describes the previous cost of the asset and could not be used in future prospectus. Further, this technique doesnt consider any changes happening in the market. The financial statements dont reveal the true value under this technique. Thus, there is lot of fundamental issues in this technique (Brinkerhoff, 2005). 6. Economic reality as accountings core principle: Economic and accounting reality might be differ and conflict sometimes. This situation could create issues for the finance manager of organization at the time of deal with lenders, creditors, analyst and investors. It has been found that the companies who uses fair value accounting technique mostly misleads the market and stakeholders through determine a fake value (Brinkerhoff, 2005). Many policy leaders and researchers explained that both the techniques have some pros and cons but if a comparative study has been done on both the techniques than it has been found that fair value accounting technique is far better as the main concern of investors and analyst while study the financial report of a company is to know the real worth of company (Ross, Westerfield and Jordan, 2008). 7. Economic reality Measurement: Basically, economic reality is a method which help a business in identify the transactions nature under a business through determining the real value of business and other circumstances. It also helps a company in determining the real worth of an investment (Lee, 2006). Mostly, the measurement of economic reality is done on the basis of fair value. However, every company chose the different measurement system for determining the value on the basis of reliability (Laux and Leuz, 2009). Many attributes affect the measurement techniques such as traded assets, monetary assets, worth of business, future cash flow, continue operating value etc. Further it has also been analyzed that some calculations are not an issue like depreciation (Dye and Sunder, 2001). Thus it could be said that measurement technique differs from business to business because of the nature of transactions and the geographical area. 8. Reliability Concept in Accounting: Reliability is basically defined as the qualitative information. It is said that the information must be bias free and error free. Further, the information must clear about the actual intend. The reliability of accounts also depends upon the loyalty a preparer has shown while preparing and presenting those statements (Allen and Carletti, 2008). So normally it could be said that the basic pillar of reliability is verifiability and faithfulness. Accounting reliability depends upon all the evidences and their verifiability such as appraisal reports, invoices, purchase receipt, bank statement etc. Documents which have been generated from third part must also be cross verified while checking the reliability of financial statements (Arewa, 2006). It has also been found that sometimes it become difficult for the parties to understand the reliability of the statements because of many factors like reserves, provisions etc. therefore there are some principles also stated with the help of that these issues could also be overcome (Low, Lacasse and Nadim, 2007). So it could be said that reliable accounts must be prepared by every company to make all the users understand about the situation of the company. 9. Environmental Provision Liabilities for companies: This case study explains that every company has some liability towards the environment as most of the pollution happens because of the factories and the manufacturing waste. Therefore it is suggested to the organizations to make some policies and strategies for the benefit of the society and environment (Moser and Ekstrom, 2010). For make a record of such activities and present them, some provisions must be taken care of by all the organizations to record all the attributes of environmental liability. It has been analyzed that the expenses on the sustainability is a kind of waste for the company, but if the same thing has been talked in a broader manner than it is necessary for a company to be in the market and attract more investments towards the projects of the company. All the provisions made by the company regarding the future profit and losses while evaluating the financial situation of the company (Lee, 2006). Thus it could be said that it is mandatory for the company to make provisions for environmental sustainability. 10. Liability Recognition Requirement: It has been clearly mentioned in the case study that all the companies in the country (US) are required to follow the FASB principles and guidelines that has some different provisions in case of environmental recognition liability in an organization. According to the provision of FASB, all the assets who are the cause of more polluted environment must be maintaining environmental liability provision (Evangelinos, Nikolaou and Filho, 2015). Further, it has also been highlighted that the environmental liabilities can only be reserved in a proper manner of fair value concept has been used. The development of such kind of provisions directed in the way of improvement of environmental liability process. However, it has also been analyzed that this kind of provisions are compulsory for every organization to maintain and develop according to the standards to develop the business in the country (Hk, Moldan and Dahl, 2012). It could also be said that if an organization want to survive in the market and want to garb more investment from the market, it becomes compulsory for the company to develop the sustainability program for environment as well as society. 11. Liability Recognition Effect: The sustainability environmental measurement technique implementations leads a company and towards a huge cost investment as company has to spend more money which is not at all useful for the company, if only profitability aim is considered. More, it could also be said that there are many factors which enhance the cost of a company but it could also help a company in gaining the confidence of all the related parties like stakeholders, customers, suppliers, society etc (Moser and Ekstrom, 2010). The net profit of the company could decrease because of such expenses but the goodwill value of the company would surely enhance due to this act. So the planning, execution, implementation etc of corporate social responsibility and is quite important for the company to overall increment of the business. If the cash flow of a business is taking concern than it has forecasted that company has to spent a huge amount on such activities that result in a less profit percentile. But with the time, the company reaches on a position where it could be able to make more profits in fewer percentiles too (Glasson, Therivel and Chadwick, 2013). So it could be said that every organization needed to maintain the CSR and sustainability environment provisions to help the society by taking care of the environment. 12. Environmental Liability Disclosure: Basically, environment liability refers to a duty, every manufacturer have due to the great number of waste while making a product or manufacturing something else. It could also said that this cost can also occur in a business if organization did some stuffs like polluting the environment by many ways or destroying any natural things (Glasson, Therivel and Chadwick, 2013). Now days people are becoming more concern towards the society and environment and thus it is pushing the management of a company to take a step for saving the environment and improve the environment. It is mandatory for every manager to take a concern while planning the budget. A sustainability amount must be maintained by all the accountants to measure the enhancement of environmental performance (Daly and Farley, 2011). Now days every company is following this rules to maintain and recognize goodwill and market value of the business. Environmental sustainability and CSR policies become the main aim of the organiz ation. A good recognition scheme of a business helps a business for enhance the value and goodwill of the business. Conclusion: In can be concluded through study many articles, magazines, case study etc that both the boards are different in nature and the principles of both the boards differ from each other. So it becomes tough for parties to choose a one between them. Thus, it could be said that both the boards must come together to build a common framework. It can be concluded through this study that an important role has always been played by environment and society for running a business. If a business does not concern about the above mentioned factors than there are chances to face the problem in the market for a business. It also enhances the goodwill of the company in the market. References: Allen, F. and Carletti, E., 2008. Mark-to-market accounting and liquidity pricing.Journal of accounting and economics,45(2), pp.358-378. Arewa, O.B., 2006. Measuring and representing the knowledge economy: accounting for economic reality under the intangibles paradigm.Buff. L. Rev.,54, p.1. Assessment, W.S.B.P., 2013. Conceptual Framework. Bierman, A.S., Coleman, A.L., Danis, M., Drach, G.W., Gerson, L.W., Hanson, L.C., Karpman, R.R., Lee, A.G., Parnes, S.M., Pories, W.J. and Rooke, G.A., CROSS-CUTTING ISSUES. Brinkerhoff, D.W., 2005. Rebuilding governance in failed states and post?conflict societies: core concepts and cross?cutting themes.Public administration and development,25(1), pp.3-14. Daly, H. E., and Farley, J., 2011. Ecological economics: principles and applications. Island press. Dye, R.A. and Sunder, S., 2001. Why not allow FASB and IASB standards to compete in the US?.Accounting horizons,15(3), pp.257-271. Evangelinos, K., Nikolaou, I., and Leal Filho, W., 2015. The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective. Corporate Social Responsibility and Environmental Management, 22(5), 257-270. Glasson, J., Therivel, R., and Chadwick, A., 2013. Introduction to environmental impact assessment. Routledge. Hk, T., Moldan, B., and Dahl, A. L. (Eds.)., 2012. Sustainability indicators: a scientific assessment (Vol. 67). Island Press. Hines, R.D., 2005. Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession.Accounting, Auditing Accountability Journal,2(2). Journal of Environmental Accounting and Management.Journal of Environmental Accounting and Management, 3(1), 77-85. Laux, C. and Leuz, C., 2009. The crisis of fair-value accounting: Making sense of the recent debate.Accounting, organizations and society,34(6), pp.826-834. Lee, T.A., 2006. The FASB and accounting for economic reality.Accounting and the Public Interest,6(1), pp.1-21. Lee, T.A., 2006. The FASB and accounting for economic reality.Accounting and the Public Interest,6(1), pp.1-21. Low, B.K., Lacasse, S. and Nadim, F., 2007. Slope reliability analysis accounting for spatial variation.Georisk,1(4), pp.177-189. McGregor, W. and Street, D.L., 2007. IASB and FASB face challenges in pursuit of joint conceptual framework.Journal of International Financial Management Accounting,18(1), pp.39-51. Moser, S. C., and Ekstrom, J. A., 2010. A framework to diagnose barriers to climate change adaptation. Proceedings of the National Academy of Sciences, 107(51), 22026-22031. Moser, S.C. and Ekstrom, J.A., 2010. A framework to diagnose barriers to climate change adaptation.Proceedings of the National Academy of Sciences,107(51), pp.22026-22031. Ross, S.A., Westerfield, R. and Jordan, B.D., 2008.Fundamentals of corporate finance. Tata McGraw-Hill Education. Schroeder, R.G., Clark, M.W. and Cathey, J.M., 2001. Accounting theory and analysis.Chapel Hill: University of North Carolina. Whittington, G., 2008 (B). Fair value and the IASB/FASB conceptual framework project: an alternative view.Abacus,44(2), pp.139-168. Whittington, G., 2008. Fair value and the IASB/FASB conceptual framework project: an alternative view.Abacus,44(2), pp.139-168.