The Concept Of Internal Audit Accounting Essay

The Concept Of Internal Audit Accounting Essay Internal auditing, it is not a new term for the world of organization. The concept of internal audit is old like 5000 years, at that time people of civilized communities which were economically and politically stable used this approach to check effectiveness of their taxes and businesses so they can check errors and safe the state property from dishonest taxpayers. In modern world especially in the United States this approach rise after the Second World War and steadily growing. Internal audit has much similarity with financial auditing and a number of theories are derived from management consulting and public accounting. Definition: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. Internal audit is a preventive action of a company and it is done by the professionals or experts of that company. These professionals called internal auditor and they evaluate internal control system of the company. This study or audit report is submitted to management and from this report they can take steps for improvements. In requirement part of ISO 9001:2000 it is found in the monitoring and measurement section which gives idea that it is an activity that measures implementation of quality management system. Scopes and objectives of internal auditing: Objectives: The main objective of an internal audit in the company is to improve quality and reduce risk by evaluating the effectiveness of process. Other than this internal audit is done for checking financial and operating informations reliability, to safe assets from loss, resource management, established process or program me is following its objective and compliance with policies, laws and regulations, identification which area needed improvement, verification of cGMP compliance. Scopes: Internal audits main scope is assuring quality in respected area which is under the audit procedure. Design, approval and evaluation of product should comply with GMP. Ensure quality in GMP implementation, performance of staff, feedbacks. Include documents, instruction and records and covering all parts of GMP. Principles and Requirements of internal audit: As per ISO 9000 standards require maintenance of document evidence for internal audit process. Document evidence must include: who is executing the internal audit, which department is under the audit, describing whole process, supervision after internal audit plan and where the results are documented. These are the some common principles that applied at the time of internal audit implementation. Internal audit is independent and evidence based approach. All activities of internal audit should be reviewed by independent party, have a sampling and tracking line and they are open and constructive. Insure all resources are available before starting audit. Auditor: Auditor is a employee of the company with sufficient experience and background who conduct the internal audit. Though he is an employee of the firm he has to audit his colleagues and their performance and for this he has some abilities that audit results are not affected by his personal relation. For this he has to be ethical, open minded, diplomatic, observer, versatile, persistence, decisive and independent. Patience is needed in auditing and so the auditor must be cool and need to see what the actual situation in the organization. Generally people dont like to be audited and for this he makes lot of effort psychologically to get the real answer and avoid the conflict. In the audit period he has main one objective put the real status of the organization to top management. Internal Audit process: For successful audit it is required effective communication between management and auditor. To obtain effectiveness and in time audit it is necessary that auditor do not go depth in every item and take a quick overview and focus on the parts which do not comply with the company policies. Every audit is unique; the audit process is containing these four stages which are commonly found in every audit: Planning of audit ( review and preliminary phase) Performing an audit ( field work phase) Audit report ( documentation phase) Change implementation ( follow-up phase) 1. Planning of an audit (review and preliminary phase) In the stating of an audit management do a meeting to plan about auditor that who will handle the audit, objectives and scopes of an audit, which area should be cover under the audit, which criteria should be considered, gather information about important processes, prepare paper work and distribution of audit plan. 2. Performing an audit (field work phase) After planning now it is time to implement audit procedure but there is no common way that auditor perform the audit. An auditor should looking what is requirement, which way the process can be improved, gathering and analyzing information and making best conclusion on his effort. Keep in mind that internal audit is not always done for the improvement or find out defects, it also recognize individuals who are putting their outstanding efforts. The following procedure is generally followed in each audit: In starting of audit process the auditor first make a meeting with the head of area which is going to be audited, explaining him scope and objective of this effort and making him relax for the audit. Auditor will study all processes carefully and their outcome, here auditor checking that processes is operating in conformance of companys quality management system. He gathers information by asking open-ended question about process and personal competence. Auditor make notes about data he got during the various point of audit process. Auditor analyzes all the data he found and ask himself that is process running in compliance with companys policy? Or process needs improvement. Before reaching the conclusion he take all the aspects of audit in consideration, is there any failure event appeared, any area needs to be considered improvement? Are there any individuals or departments displayed uncommon behavior? In the end of his fieldwork the auditor, hold the closing meeting with head of the area in presence of plant manager. Explain him positive and negative outcome of his study and corrective actions for that. He tries to resolve any disagreement on his conclusion in this meeting. 3. Audit report (documentation phase) It is most difficult part of the process. An auditor should write brief and clear summery of his finding, which includes both positive and negative outcomes of his study. These positive outcomes may help company for improvement. The data or findings must be truthful, scope and objective oriented, and written in manner that management can easily understand that and can take corrective action from that. Audit report is a official record that should contain: scope, criteria and objective of an audit, Auditors information, time and area where auditing done, outcomes of audit (positive and negative), a closing statement. 4. Change implementation (follow-up phase) During this phase the non compliance is submitted to quality committee. The quality committee studies the report submitted by an Auditor and checking all the non compliances are in fact differ from the companys quality management system. Upon agreement that process or item is none conforming, the quality committee takes action to correct it and gives responsibility for this correction to suitable person with time limit. During correction quality committee observe the process of correction and after change is implemented and process or item working in compliance with companys policy, committee ask the same person for follow up inspection. The Auditor check in same manner as he done before and check the difference in outcome, if it is compliance with quality management system of company than he give the satisfactory report to the management. The whole process is documented that it could be useful for future study. Audit activities Evaluation of an auditor Monitoring and reviewing Identifying correction Preventive action Opportunities for improvement Implementation Scheduling Evaluating Selecting auditor Monitoring audit Planning Scope Objectives Resources Guidelines Start the Audit programme PLAN Improvement actions Act DO CHECK Fig. 1. Process flow diagram of internal auditing Internal controls: Internal control is a major part of an internal auditing and evaluation of internal controls is one of the primaries objectives of internal auditing. In auditing internal controls can be defined as process affected by organizations structure, employee and management information system, authority and work flow, designed to fulfill organizations scope and objectives. These are common objectives for internal control: effective and efficient operations, reliable financial reports, compliance with laws and policies, protecting assets of organization. Internal controls are divided in main two categories preventive controls (designated to prevent errors and irregularities from occurring) and detective controls (designed to find out errors and irregularities after they have occurred). The examples of internal control activities are separation of duties, authorization, proper documentation, control over assets, variance analysis, monitoring operations. A question arise that who take the responsibility for internal controls, its not only a job of internal auditor. Every employee of the organization is responsible for maintenance of internal controls. Internal audit assist management to evaluate and promote internal control system. Risk management: Internal audit play an important role in risk assessment and evaluation of processes which have significant risks. Risk management is process that in which way organizations sets its objectives and then evaluates and analyzes the risks which can produce impact to realize its objective. In regular basis organization applied strategic, marketing or capital planning, budgeting, and hedging to evaluate the risk. Internal audit evaluate all this activities and processes applied by the management to report and monitor potential risk identified. These are some core roles of internal audit in risk management: assuring risk management process, assuring evaluation of risks and evaluation of risk management process, key risks evaluation and reviewing them to the management, assisting management in responding of risks, developing risk management framework and coordinating all activities. Internal audit vs. External audit: External audit: In External audit organization contact person (auditor) outside of the firm who audits organizations financial statement and submit a report to the management. External auditor differs from internal auditor mainly in two ways: (1) internal auditor mainly focuses on risk management and internal control framework, (2) internal auditor do not form an opinion on organizations financial statements. Some similarities also there between internal and external auditor: Both internal and external auditor examines and evaluates many transactions. Both report if the procedures are poor and ignorance in adhering them. They both deeply involved in information system and based on discipline and work with profession standards. Both are concerned for occurrence of errors and they are tied with internal control system of organization. Both give formal report of their activities. factor Internal audit External audit objective

The Ford Mustang Essay -- History, Sports Car

A highly popular muscle and sports car, the Ford Mustang functions as a daily driver, weekend warrior, and a show winning work of mechanical art. Whether someone just needs a basic transportation to get from point A to point B, an eight second quarter-mile beast, or a show stopping work of power and beauty, Ford has produced a Mustang for every need. The Mustang got its name from the World War II P-51 Mustang fighter plane (Harris). The â€Å"five generations† evolved each year model until, in response to the 1971-1973 models, Ford returned the car to its original size and concept in 1974 (Bowling). The first generation of the Mustangs appeared in 1964 and lasted through 1973. On March 9, 1964, the first Mustang, a Wimbledon white convertible with a 260 cu in V8 engine, rolled off the assembly line in Dearborn, Michigan. A month later on April 17, 1964, the Ford Mustang made its world debut at the World’s Fair in Flushing Meadows, New York (Kelly). The first model Mustang the early 1965, or as many like to call it the 1964 and one-half Mustang, interests me the most because of its unique design and style. The rareness of this year’s Mustang fascinates me because so little are left; over the years people have either crushed or cut them up and made race cars out of them, which makes me sad to see these rare, fascinating cars go to waste. When the 1964 and one half debuted, only a coupe and a convertible could be purchased featuring a base 170 cu in six-cylinder engine with a three-speed floor shift transmission, also available with a 260 cu in V8 engine, in addition to a four-speed manual transmission or a three-speed â€Å"Cruise-O-Matic† transmission. The interior featured â€Å"wall-to-wall† c... ...e, but this year marked the release of the GT California Special package on GT premium models and the release of the Shelby GT and the Shelby GT 500, capable of producing 500 horsepower. The year 2009 marked the release of the GT 500 KR. The glass top was the only major change to the body style this year. In 2010, the Mustang featured a new redesign. The Mustang had more power and featured a revised interior and exterior (Jackson1). In 2011, Ford brought back the 5.0-liter engine in the new Mustang, because, once again, Ford listened to the consumers. The tail lamps, the only major change to the body style of the Mustang this year, set higher up on the car. The Ford Mustang always sticks to its heritage; many people have heard of it and no matter how fast or how new, it’s always noticeable with its American muscle car symbol, the galloping mustang.

Appalachian Poverty Essay -- Poverty in America

Appalachian Poverty Poverty is a global problem, and it has existed from the beginning of civilization. Hunger, homelessness, and lack of health care are major aspects of this world-wide dilemma. Many countries are in complete poverty and a majority are third-world countries. Within the United States of America, a land of plenty, there are also pockets of extreme poverty. Governments around the world are trying to solve this huge problem. Third world poverty and Appalachian poverty, which occurred in the United States of America, have developed for various reasons, and these situations have led to a great deal of problems. Throughout the world, poverty has plagued all countries. In smaller, under-developed countries many people die from starvation. These countries can not afford to support their citizens. Due to their financial problems, the people lack proper shelter and clothing to keep themselves warm during cold months. Since they lack adequate shelter and clothing, diseases occur all over. These diseases develop a lot easier with poor nutrition. Once again with more financial problems, health care is limited to none. Lawrence Senesh, the contributor of "Poverty as a Social Problem" from World Book, says poverty is usually caused by the difficulty in holding and even getting a job(650). Ability, education, and skills help determine the kind of job an individual gets (650). Horten 2 Everyone does not have the same physical abilities and mental abilities. Poor health and abilities prevent some people from holding a job. Through science people have been able to hold onto jobs a lot easier (650). It has increased the need for professional workers and lowered the demand for the unskilled (650). So, the people with higher education will get paid a higher income, and people with lower education will get paid a lower income. Changes in economic slumps can often bring poverty. When businesses drop off and production declines people lose jobs without warning (650). Poverty is also caused by social conditions, such as racial discrimination (Blacks, Asians, and Mexicans) (650). Whites are usually the ones who do the discriminating (650). There are a variety of third-world countries in the world. A third world country is a country that is economically depressed and continues to grieve. Examples of third wor... ...achia." U.S. News and World Report 6 May 1996 : 62-63. Ralston, Jeannie. "Bark grinders and fly minders tell a tale of Appalachia." Smithsonian February 1996: 44-53. Ralston, Jeannie. "In the Heart of Appalachia." National Geographic February 1993: 112. Senesh Lawerence. "Poverty as a Social Problem." World Book 1977: 650-650a. Winerip, Michael. "What's a nice Jewish lawyer like John Rosenberg doing in Appalachia?" New York Times Magazine 29 June 1997 :25-27. ii Appalachian Poverty Thesis statement: Third world poverty and Appalachian poverty, which occurred in the United States of America, have come about for various reasons, and these situations have led to a great deal of problems. I. World-Wide poverty A. Third world poverty 1. Lack of Social Security 2. Lack of nutrition 3. Lack of financial stability B. First world poverty 1. New York 2. West Virginia II. United States of America poverty A. Cause of poverty 1. Unemployment 2. Racial dicrimination B. Effects of poverty 1. National shame iii 2. More poverty C. Resolution to poverty 1. Improve education 2. Improve technology

Race and Racial Group Essay

Search the Internet for groups and organizations promoting racial equality to help you complete this assignment. You may also refer to the Internet Resource Directory in Ch. 13 of Racial and Ethnic Groups. Using the information from the text and your web search: Identify one racial group from the list below:  · Hispanic American/Latino Write a 500- to 750-word paper from one of the perspectives below:  · A historian writing about the racial group in a book chapter  · A news reporter writing a newspaper article or blog entry about the racial group  · An individual member of the racial group, writing a personal letter to a friend who is not a member of that racial group Answer the following questions:  · What have been the experiences of this racial group throughout U.S. history?  · What have been the political, social, and cultural issues and concerns throughout American history?  · What legislation meant to constrain race within prejudicial boundaries was enacted? How did the various groups you researched fight this legislation? What legislation meant to alleviate prejudicial boundaries has been enacted? How did the various groups you researched promote this legislation? Assignment: Historical Report on Race Purpose of Assignment Students explore a variety of resources on racial equality and write a paper from a historical perspective relating to the experiences of a particular racial group in the United States. By understanding the history of experiences of various groups, students will be better prepared to connect historical experience to racial diversity today. Resource Required Internet Resource Directory in Ch. 13 of Racial and Ethnic Groups

The Pursuit of Happyness

â€Å"The Pursuit of Happyness† The movie it’s about a man called Christopher Gardner that lives with his wife and son in a small apartment. They have a low budget and are going thru a very difficult time economically and it could come to a point where they can lose everything and even get apart. This man invested the family savings in this kind of machines called â€Å"Bone Density scanner’’ thinking he was going to invest and earned a lot of money to maintain his family. They thought it was going to be a great result, but it turned out the opposite way. In life not everything that seems bright as gold.The Gardner family where trying to survive the most that they can. While the days were passing it was getting worst and worst. Chris Gardner has big dreams for him and his family but it doesn’t seem to come together for him. This financial thing that were going on suddenly breaks the family starting with troubles in the relationship with his wife th at leaves him and his son and moves to New York. His wife wanted to take their son with her because she said that every children should be with their mom, but Christopher said that it’s very true, but he said that he could take better care of him than her because his used to it.After that he loses his wife, lost his bank account, and credit cards. He was searching for jobs all over but he couldn’t find anything, until finally he decided to do an stockbroker internship position at Dean Witter, competing for one career for six months with getting any salary at all with twenty other candidates for that position and only one of them was going to get the job. He was doing the best he could to fight for what he wanted. He was being a father and a mother at the same time it was not easy as it seemed to be. Meanwhile, they were homeless and he was going thru all the difficulties with his son Christopher Jr.Even thou they were struggling Chris was determined to make it and not giving up, in another words with the little that they had they were trying to survive. What it seemed impossible turned possible because after all the hard work and the difficult times that they were going thru, all that turned out to be a wonderful result for their lives because he finally got the job, from all twenty candidates he got to be the chosen one. Chris and his son’s lives change from the darkness past to a brightness present. In conclusion, this movie it’s amazing and great.It inspired me a lot because it teach me that no matter what are you going thru or what you face in life there’s nothing impossible and giving up is not an option. It doesn’t matter how many times you fall, what it matters it’s how many times you stand up and keep moving forward. Life could give you so many challenges, but it’s up to you how you decided to face it and deal with it and besides that it’s the result that you are going to obtain. These word s of the movie â€Å"Don’t ever let somebody tell you†¦You can’t do something† â€Å"You got a dream†¦ you got to protect it.People can’t do something themselves, they want to tell you, you can’t do it. If you want something go get it. Period† they inspired me a lot because you can’t let anyone bring you down and tell you that you’re a nobody and that you can’t do anything just because they haven’t gotten what they wanted or their dreams come true. We have to stand up, be strong, and demonstrate that we are better than them and that we could do anything that step in our ways without the help of anybody. I leave with this saying â€Å"What it looks impossible for man, it’s possible for God†. The Pursuit of Happyness â€Å"The Pursuit of Happyness† The movie it’s about a man called Christopher Gardner that lives with his wife and son in a small apartment. They have a low budget and are going thru a very difficult time economically and it could come to a point where they can lose everything and even get apart. This man invested the family savings in this kind of machines called â€Å"Bone Density scanner’’ thinking he was going to invest and earned a lot of money to maintain his family. They thought it was going to be a great result, but it turned out the opposite way. In life not everything that seems bright as gold.The Gardner family where trying to survive the most that they can. While the days were passing it was getting worst and worst. Chris Gardner has big dreams for him and his family but it doesn’t seem to come together for him. This financial thing that were going on suddenly breaks the family starting with troubles in the relationship with his wife th at leaves him and his son and moves to New York. His wife wanted to take their son with her because she said that every children should be with their mom, but Christopher said that it’s very true, but he said that he could take better care of him than her because his used to it.After that he loses his wife, lost his bank account, and credit cards. He was searching for jobs all over but he couldn’t find anything, until finally he decided to do an stockbroker internship position at Dean Witter, competing for one career for six months with getting any salary at all with twenty other candidates for that position and only one of them was going to get the job. He was doing the best he could to fight for what he wanted. He was being a father and a mother at the same time it was not easy as it seemed to be. Meanwhile, they were homeless and he was going thru all the difficulties with his son Christopher Jr.Even thou they were struggling Chris was determined to make it and not giving up, in another words with the little that they had they were trying to survive. What it seemed impossible turned possible because after all the hard work and the difficult times that they were going thru, all that turned out to be a wonderful result for their lives because he finally got the job, from all twenty candidates he got to be the chosen one. Chris and his son’s lives change from the darkness past to a brightness present. In conclusion, this movie it’s amazing and great.It inspired me a lot because it teach me that no matter what are you going thru or what you face in life there’s nothing impossible and giving up is not an option. It doesn’t matter how many times you fall, what it matters it’s how many times you stand up and keep moving forward. Life could give you so many challenges, but it’s up to you how you decided to face it and deal with it and besides that it’s the result that you are going to obtain. These word s of the movie â€Å"Don’t ever let somebody tell you†¦You can’t do something† â€Å"You got a dream†¦ you got to protect it.People can’t do something themselves, they want to tell you, you can’t do it. If you want something go get it. Period† they inspired me a lot because you can’t let anyone bring you down and tell you that you’re a nobody and that you can’t do anything just because they haven’t gotten what they wanted or their dreams come true. We have to stand up, be strong, and demonstrate that we are better than them and that we could do anything that step in our ways without the help of anybody. I leave with this saying â€Å"What it looks impossible for man, it’s possible for God†.

Environment Issues Essay

The case â€Å"Environment Issues† presents how environmental issues have shifted from the margins to obtaining central place on the international agenda. In particular, John Vogler touches the issues of climate change, sustainable development, environment degradation, and the importance of international cooperation. Contemporary world is experiencing environment degradation because of continuing environment pollution and global clime changes. Global warming is the major concern of researchers. Moreover, new forms of transnational pollution appear as, for example, acid rains. Such problems, as global climate change and thinning of the ozone layers, are truly global in scale. The author stresses that in the late 19th century environment politics was strictly limited, but since 1960s the issues has gained international concern meaning that environmental problems have acquired transnational and global dimension. The process of environmental protection was stimulated by three UN conferences of 1972, 1992 and 2002 that stressed the importance of international cooperation in fighting global environmental challenges. The key function of international cooperation is argued to regulate transnational environment problems and to sustain global commons. In other words, international cooperation doesn’t simply established governance regimes; moreover, it embraces agreements between states concerning the major environment issues. Nonetheless, international cooperation often neglects the pursuit of power and status in their discussion, although international meetings often reflect struggles for national and international advantage. It means that many organizations are seeking ways to maintain their financial and staff resources and to ensure better place within UN system. The problem is that international cooperation meetings may become just a way to issue declarations aimed at persuading the government and people that something is being done. However, the reality is that environmental conditions are deteriorating and it seems that nothing is done to fight climate change and to decrease air and water pollution. Transboundary trade is related to pollution control. Thus, the long-term function of international cooperation is to regulate transnational environment problems as animals, water and pollution are crossing frontiers. Joint efforts are promoted by multilateral and regional agreements as it gives an opportunity to manage resources and to control water and air pollution. The most important functions of the state are taxing and promoting trade. Thus, imposing restrictions on international trade may be used as one of instrument of nature conservation. Relations between international trade and environmental deterioration are broader than they are presented in researches. For example, green activists claim that international trade damages environment, destroys agriculture and encourages environmentally damaging transportation of goods. International cooperation is needed for developing environmental norms and for assisting participation of developing countries. The role of international cooperation is crucial to contemporary world as it provides governance regimes and regulations for the global commons. Further, the author underlines the problem of global climate change, especially the challenge of global warming and ozone layer problem. Scientists have been long debating over the problems of ozone layer thinning and greenhouse effect, but only in the end of the 20th century international consensus started to monitor the issue. Scientists have failed to come to an agreement whether human-induced changes in mean temperatures have led to global climate changes. Vogler says that greenhouse effect negatively affect the life on the Earth because greenhouse gases are insulating the surface by trapping solar radiation. Industrial revolution has negatively affected environmental. See, before industrial revolution the concentration of carbon dioxide in the atmosphere was not more than 280 parts per million, whereas the concentration has significantly grown because of burning of fossil fuels. One more negative consequence is that methane emissions have grown exponentially with the growth of agriculture. Vogler stresses â€Å"if nothing is done to curb intensive fossil fuel emissions, there will be a likely rise in mean temperatures of the order of 2. 4-6. 4 grad C by 2099†. (p. 361) Turbulent weather conditions and seal level rise are expected. The results of climate change are presented as following: melting glaciers, increasing flood risks, reducing water suppliers, declining annual crop yields, rising sea levels, increasing vulnerability of ecosystems, etc. It is argued that the warmer the world gets the faster the climate changes as higher temperatures are associated with increases chances of triggering abrupt and large-scale changes. Climate catastrophe can be avoided in case the temperature increase is held below 2 grades. Moreover, concentration of carbon dioxide should be kept below 550 ppm. Scientific community fears that the 21st century will be marked by unusual weather patterns, melting of polar ice sheets and stormy events. If not managed, climate change will cause threatening changes in living conditions and will challenge patterns of energy use and its security. Kyoto protocol appeared to be the first step on the long road to preventing further climate change. Kyoto protocol bound most of developed and developing countries to set emission cuts, although some scientists argue that Kyoto protocol is not wholly adequate in terms of global warming problem. The USA refused to sign the Kyoto protocol and scientists argue it is impossible to proceed without the USA as the country produces more than 25% of carbon dioxide emissions. The Kyoto target may be achieved by 2012, and even this figure remains uncertain. Climate change is characterized by all-embracing nature and is claimed to be rooted in essential human activities. Climate change challenges international environment cooperation. Vogler admits that environmental scientists are interested in identifying conditions under which international environmental cooperation has emerged as a response of environmental challenges. Of course, the scientists’ arguments differ in their attitudes towards international environmental regime, shared scientific knowledge and impact of non-government actors. Scientists relate environmental changes to armed conflict stressing that traditional thinking about environmental security should be defined in terms of attacks upon the state. Vogler concludes that climate change, especially global warming and greenhouse effect, remains the most painful problem of the 21st century. The rise of environmental issues is associated with globalization, resource depletion, increased consumption levels, and increased greenhouse gas emissions. Globalization has contributed developing transnational green policies and intervention programs. International environment tries to respond to climate changes by establishing global environmental governance through international environmental cooperation. Environmental Issues: Opinion I think that environmental issues raised in the paper are very important to contemporary world as environmental conditions are still deteriorating and it seems that nothing is actually done to regulate global warming, greenhouse effect and sea level rise. When reviewing the issues, Vogler is persuasive and valid as all the arguments are supported with real-life examples, in-depth economic analysis and Vogler cites viewpoints of respectable researchers. Thus, I can say I agree with most of author’s ideas as the problem of global warming and greenhouse effect is shaking the world. Poverty rates are increasing, income in developing and undeveloped countries is decreasing. The situation can be hardly called promising. We see the author combines theoretical research with practical application offering recommendations and strategies to respond to environmental challenges. Vogler is very persuasive in defending position that international environmental cooperation is the only possible way to develop solutions to increased poverty, global warming, greenhouse gases emissions, unusual weather patters and stormy events. I agree with the author that international cooperation will positively affect society and will show that something is being done to improve the situation. Even the slightest changes in the world’s temperatures will result in dangerous and abrupt changes in world’s well-being and well-being of every human. Thus, the problem of climate change should be not simply talked about; it should be properly responded and addressed. I think that Vogler’s tendency towards international cooperation is the only effective way to fight global crisis. As far as the crisis is transnational, only global measures should be undertaken to address them. As far as climate change is international, it requires international collective action to make measures driving and effective. In my opinion, climate change management should consider long time horizons, economic risks and uncertainties, possibilities of non-marginal changes, etc. Nowadays it is necessary to consider physical effects of climate change on environment, economics and human health. Different technologies should aim at reducing greenhouse gas emissions. Economic models should be involved to estimate economic effects of climate change and global warming, as well as to assess efficiency of low-carbon economics. Moreover, global warming results in sudden shifts in weather patterns and may lead to consequences which affect water availability and flooding threatening millions of people in tropical and subtropical regions. Fighting climate change is an urgent challenge calling for building collective action. It includes shared understanding and requires promoting leadership and trusting with others in collective work. Clear perspective is needed to stabilize and to stop concentration of greenhouse gases in the atmosphere. Even collective action will hardly be sufficient to meet the desired goals and objectives. Summing up, collective action is needed to reduce negative effects of climate change. Possible steps are cooperation between countries, shared goals and objectives, cooperation between private and public sectors, etc.

Samuel Adams

Samuel Adams: An American View of the Stamp Act Samuel Adams writes a letter to his English friend, John Smith, defending the American’s side of the new imperial taxation and control. He describes the colonists thinking of the act as â€Å"both burdensome and unconstitutional. † They feel as if they are not represented as they should be and that their rights as Englishmen are being taken away from them. He goes on to say that Parliament cannot tax them consistent with the constitution because they are not represented. In 1765 England passed a new law called the Stamp Act.This act was meant to replace the sugar act because that act did not work. It taxed all printed items. England felt that they needed to tax the colonies because the colonies were still a part of England and felt that they needed to help pay for the debt that they were in for the war that they had helped fight for the colonies. Benjamin Franklin proposed that if England was to tax the colonies, then they wanted members in the legislature so they could be one people. However, politicians rejected this idea and called Franklin a radical.England felt like the colonies were already represented enough because they had virtual representation and didn’t need to have geographic representation. England said that geographic representation would cost them too much time and hardly any laws would be passed. In this letter Adams says England is increasing their power and wealth at the colonies expense. He argues against the point that England makes saying that the war was to defend the colonies, saying that England didn’t do it for the colonies, but more for advancing their dominion and glory.Samuel Adams had a bias towards the American side. Originally the audience was his friend John Smith. However, since this letter has been published it is more aimed towards the English because it is refuting their side of the Stamp Act and how they thought of it. Samuel Adams is trying to get his point across that he and the rest of America feel under represented. I think that the meaning of this document is to let people know that there is just more than one side to the different acts that England was passing.There was an English side as well as an American side. The point was to show us the different views of each side, and help us realize that it was more of a misunderstanding rather than England wanting to take all control, and America wanting to break away from England. I think that one of the biggest misconceptions most people get from these different acts that eventually led to the revolution, was that America wanted to separate from England. However, this wasn’t the case. America actually wanted to stay a part of the English Empire.America and England just could never see eye to eye, for example how each of them saw America’s representation. This letter helped me better understand why this all these small acts eventually led up to the American revol ution. It made me realize that a lot of history is bias. Usually people only hear or read about one side of things and don’t really think about listening to the other side. To really understand history and better understand why something happened the way it did, it’s better to study each side of it.