Saturday, May 23, 2020

Civil Rights Activist Fannie Lou Hamer Quotes

Fannie Lou Hamer, called the spirit of the Civil Rights Movement, led the way with organizing ability, music, and stories, helping to win the right to vote for African Americans in the South. See: Fannie Lou Hamer Biography Selected Fannie Lou Hamer Quotations †¢ Im sick and tired of being sick and tired. †¢ To support whatever is right, and to bring in justice where weve had so much injustice. †¢ Nobodys free until everybodys free. †¢ We serve God by serving our fellow man; kids are suffering from malnutrition. People are going to the fields hungry. If you are a Christian, we are tired of being mistreated. †¢ Whether you have a Ph.D., or no D, were in this bag together. And whether youre from Morehouse or Nohouse, were still in this bag together. Not to fight to try to liberate ourselves from the men -- this is another trick to get us fighting among ourselves -- but to work together with the black man, then we will have a better chance to just act as human beings, and to be treated as human beings in our sick society. †¢ There is one thing you have got to learn about our movement. Three people are better than no people. †¢ One night I went to the church. They had a mass meeting. And I went to the church, and they talked about how it was our right, that we could register and vote. They were talking about we could vote out people that we didnt want in office, we thought that wasnt right, that we could vote them out. That sounded interesting enough to me that I wanted to try it. I had never heard, until 1962, that black people could register and vote. †¢ When they asked for those to raise their hands whod go down to the courthouse the next day, I raised mine. Had it high up as I could get it. I guess if Id had any sense Idve been a little scared, but what was the point of being scared? The only thing they could do to me was kill me and it seemed like theyd been trying to do that a little bit at a time ever since I could remember. †¢ The landowner said I would have to go back to withdraw or I would have to leave and so I told him I didnt go down there to register for him, I was down there to register for myself. †¢ I am determined to get every Negro in the state of Mississippi registered. †¢ They just kept beating me and telling me, You nigger bitch, were gonna make you wish you were dead. ... Every day of my life I pay with the misery of that beating. †¢ on northern racism, speaking in New York: The manll shoot you in the face in Mississippi, and you turn around hell shoot you in the back here. †¢ in nationally-televised testimony to the Credentials Committee of the Democratic National Convention, 1964: If the Freedom Democratic Party is not seated now, I question America. Is this America? The land of the free and the home of the brave? Where we have to sleep with our telephones off the hook, because our lives be threatened daily. †¢ When the Democratic National Committee offered a compromise in 1964 to seat 2 delegates of the 60 sent by the Mississippi Freedom Democratic Party: We didnt come for no two seats when all of us is tired. †¢ to Senator Hubert H. Humphrey, who brought a compromise offer to the MFDP delegates: Do you mean to tell me that your position is more important than four hundred thousand black peoples lives? ... Now if you lose this job of Vice-President because you do what is right, because you help the MFDP, everything will be all right. God will take care of you. But if you take it this way, why, you will never be able to do any good for civil rights, for poor people, for peace, or any of those things you talk about. Senator Humphrey, Im going to pray to Jesus for you. †¢ Question to her mother when she was a child: Why werent we white? †¢ We are sick and tired of our people having to go to Vietnam and other places to fight for something we dont have here. Quotes About Fannie Lou Hamer: †¢ Hamer biographer Kay Mills: If Fannie Lou Hamer had had the same opportunities that Martin Luther King had, then we would have had a female Martin Luther King. †¢ June Johnson: Im amazed at how she put fear in the hearts of powerful people like Lyndon B. Johnson. †¢ Constance Slaughter-Harvey: Fannie Lou Hamer made me realize that we’re nothing unless we can hold this system accountable and the way we hold this system accountable is to vote and to take an active note to determine who our leaders are. More About Fannie Lou Hamer Fannie Lou Hamer BiographyWomen and the Civil Rights Movement About These Quotes Quote collection assembled by Jone Johnson Lewis. Each quotation page in this collection and the entire collection  © Jone Johnson Lewis. This is an informal collection assembled over many years. I regret that I am not be able to provide the original source if it is not listed with the quote.

Tuesday, May 12, 2020

Seattle Times Report Climate Change - 1266 Words

Seattle Times Report: Climate-change effects are already apparent in NW Review by Laura Sanders INTRODUCTION Seattle Times reporter Sandi Doughton wrote an article about the impacts climate change is having and could potentially have in the future on the Pacific Northwest. The article outlines the findings in the third National Climate Assessment, published in 2014. The National Climate Assessment summarizes the impacts on climate change on the United States and is compiled by a team of more than 300 experts, extensively reviewed by the public and experts, and includes federal agencies and a panel of the National Academy of Sciences. The article by Doughton describes some of the controversy surrounding the report and outlines the findings specific to the PNW calling attention to the changes that will have the most widespread effects on the people, economy and environment in this area. NARRATIVE OF ISSUE Nationwide temperatures have increased by 1.3-1.9 degrees fahrenheit since 1970, says the NCA (National Climate Assessment) report and the last ten years were the hottest on record in the U.S. The country has experienced more intense storms, fewer cold snaps, alterations in migratory bird patterns and native plant migrations. The main issues that were highlighted specific to the PNW were the effects on the water related challenges, the region’s forests, coastal impacts and adapting agriculture techniques. Co-author Philip Mote, director of the Oregon Climate ChangeShow MoreRelated The Kyoto Protocol Essay1204 Words   |  5 Pages6 However, other nations of the world and our own nation saw it as a moral lapse by the worlds biggest polluter. 7 The United States, which only has 4% of the worlds population, creates 25% of the pollution. 8 In an article written for the Seattle Times, Eric Sorensen figures that each day, the typical American puts carbon in the air simply by waking to an electric alarm clock, switching on a coffee maker and turning up the heat. During the course of a year, each American on average puts moreRead MoreRisky Business Essay906 Words   |  4 Pagesare melting to know that climate change is happening. The supporting evidence as well as it’s presentation is crucial to making a compelling argument. Specifically, the authors of â€Å"Risky Business† presented their findings in several different ways. Using detailed consequences and projections of the outcomes of global warming by region, the â€Å"â€Å"Risky Business†Ã¢â‚¬  report effectively compels a reader that unprecedented climate change is occurring. The â€Å"â€Å"Risky Business†Ã¢â‚¬  report caters towards more economicallyRead MorePros and Cons: Global Warming Essay917 Words   |  4 PagesAmerican media since the 1970s. In March 2014, TED, a nonprofit committed to expanding ideas with short talks, gave a powerful presentation of the alleged current consequences of Global Warming in Gavin Schmidt’s (2014) talk: The emergent patterns of climate change. His claims are stark and he implores his audience to take the grave predictions of Global Warming seriously and not just write it off as insignificant. While Google Trends (2014) shows (graph 1) that search terms for global warming in the UnitedRead MoreStarbucks : Ethical And Ethical Issues Essay1089 Words   |  5 Pagestarnished. Lastly, it was revealed that Starbucks discovered ways to avoid paying taxes in the UK. To this day, Starbucks continues to be recognized as an ethical company. Although sometimes controversial, they are innovatively striving to po sitively change the ways of society and business operations. Starbucks: an insight into the company their ethical policies- Introduction Millions of people all around the world wake up and drink a cup of coffee every morning before they go to work. OneRead MoreThe Effects Of Global Warming On The Environment1453 Words   |  6 Pagesglobal climate change. â€Å"Scientists generally agree that the globe has warmed over the past 40 years, due largely to human activities that raise carbon-dioxide levels in the atmosphere† (Clemet). Greenhouse gasses have always existed, but not to the extent that they do in today’s world; they are causing a dramatic change in climate and causing major environmental issues. Although some may argue the fact that climate change occurs naturally and humans have no impact on the speed of climate change, humansRead MoreThe Importance of Investigative Journalism Essay769 Words   |  4 Pagesgeneral base of being a part of the media, investigative journalism is far from the daily reporting and paparazzi reports we are used to. Investigative journalists look to bring attention to violated laws, regulations or wrongdoings that they feel very strongly about. The topic of their research is completely up to their own personal interest and choosing. Their research often takes a long time to collect, and must be very thorough and involve many different sources while providing the public with importantRead MoreHow Climate Change Is Happening All Over And It Has Extreme Consequences Essay1352 Words   |  6 PagesMersadies Butcher Climate Change Paper Dr. Sian Ritchie Opening Sentence: Climate Change is happening all over and it has extreme consequences. Governor Inslee’s plan is heading in the right direction to solve these problems. To help reduce these consequences we need to find alternative cleaner resources to use. Section 1: How climate works Climate change has many factors; albedo is one of many. Albedo is where the snow and ice reflect sunlight back into space. But as the Earth’s temperatureRead MoreThe Effects Of Global Warming On The Environment1616 Words   |  7 PagesGlobal Warming Global Warming is the result of too many gases, which accumulate in the atmosphere. These chemicals build up and produce what is known as greenhouse gases. This results in temperature changes and various weather patterns. The gases, which rise up into the atmosphere retain a lot of heat, which can cause higher temperatures and more moisture in the air. Many of the pollutants in the atmosphere come from everyday human activities, such as using automobiles, factory fuels, and agriculturalRead MoreThe West Fertilizer Plant Explosion1739 Words   |  7 PagesThis is known as acidification, which is the decrease in pH levels of the water. The acidification of our oceans spells disaster for everyone as it can cause extinction of many different species, both in and out of the water. If one travels back in time to the 18th century, they would find that the ocean water was 30% less acidic than it is now. This increase in acidity amongst the oceans is not a mere coincidence, and requires action immediately to prevent irreversible damages. The West FertilizerRead MoreEffects of Climate Change on the Boreal Forests in Canada Essay example1720 Words   |  7 PagesEffects of Climate Change on the Boreal Forests in Canada The boreal forest in Canada covers about a third the whole boreal forest in the polar region of the northern hemisphere. There are also other countries covered partly by the boreal forest like Russia and the Nordic and Scandinavian countries such as Norway, Finland and Sweden. In Canada, the boreal region covers about 60% of the land area, from Labrador and Newfoundland to the provinces of Alaska and Yukon. This area is mainly covered by

Wednesday, May 6, 2020

United States Vs Midwest Solvent Recovery Environmental Sciences Essay Free Essays

string(75) " from beginning to beginning within a state depending on national demands\." In the instance of the United States v. Midwest Solvent Recovery, I believe that the the suspect ( Midwest Solvent Recovery, Inc. ) was negligent in the operation of the installations and that the two sites became a public nuisance. We will write a custom essay sample on United States Vs Midwest Solvent Recovery Environmental Sciences Essay or any similar topic only for you Order Now First of all, in the class of runing its concern, Midwest Solvent placed a big figure of membranophones on belongingss next to the Midco # 1 site without the permission or presentment of the belongingss ‘ proprietors. It was besides a residential country. In add-on, the country # 1 was n’t guarded and they was n’t fenced-in, intending that they did non make much to forestall accidents. The membranophones incorporating risky stuff were besides non stored or disposed suitably ( Weinberg, 2006 ) . This is negligent of the suspect because they were neglecting to exert the attention expected of a reasonably prudent individual in such fortunes ( Cornell University Law School, 2011 ) . Then fire of enormous size broke out on Midco # 1 and in the class of the wining hebdomad ravaged the site. The fire consumed much of the chemical waste stuffs stored in the 1000s of membranophones stacked on the land and on each other. The fire caused the coevals of toxic exhausts and caused a big figure of the 55-gallon membranophones to rocket up to 250 pess in the air ( Weinberg, 2006 ) . Besides, the toxicant waste penetrated through top dirt, possibly even making H2O tabular arraies. I believe this is a nuisance because it was something unauthorised that became deleterious to the community at big ( Adams, 2006 ) . An injunction to forestall pollution prevents a threatened hurt, preserves the position quo, or restrains the continued committee of an on-going incorrect but can non be used to right a consummated wrong or to undo that which has already been done. On the other manus, an injunction that requires remotion of pollution attempts do undo what has already been done. If we evaluate the cost-benefit analysis, it would do more sense to hold a preventive attack as it is less dearly-won and frequently less work/trouble/complicated than to take pollution that is already in the air, H2O, and/or dirt ( Mayer, 2007 ) . Besides, in public wellness our end is to forestall diseases because if we merely took action after everyone had diseases, it may be excessively late for some ( no hope of acquiring better ) . As it is best described â€Å" an ounce of bar is worth a lb of remedy † . This is the same rule with the environment. If we do non forestall pollution, so it could make threshold and our wellness could endure. Although there may be ways to take some beginnings of taint, non all taint from the air, dirt, and H2O is possible. It may besides be excessively late to recover what we one time had. This is why we are seeking to take action on planetary heating effects today before it does excessively much harm to our environment, therefore our wellness ( Mayer, 2007 ) . The general responsibility clause of the Occupational Safety and Health Administration ( OSHA ) has criterions that require employers to take control steps for the dangers of specific jeopardies or operations ( e.g. electricity and confined infinite work ) . However, the authorization who created and wrote the OSHA Torahs understood that it would be impossible to anticipate and make a criterion for every jeopardy in the workplace. Therefore, they added a subdivision to the jurisprudence necessitating employers to protect against other foreseeable jeopardies non covered by a specific OSHA criterion. This is what they call the aa‚ ¬Aâ€Å"General Dutyaa‚ ¬A? clause ( McGuire, 2004 ) . For a jeopardy to be covered by the general responsibility clause it must be recognized. Over the old ages, OSHA has issued reading letters bespeaking specific jeopardies that could be considered recognized, including most notably ergonomic hazards, heat and cold emphasis and workplace force ( Demby, 2009 ) . As earlier, OSHA will find whether a peculiar jeopardy is recognized on a individual footing. But the new Field Operations Manual clarifies the standard OSHA will utilize to measure acknowledgment of jeopardies. More significantly, the standards themselves are highly wide and will do it much easier for OSHA to happen that a jeopardy was recognized ( Demby, 2009 ) . A material safety informations sheet ( MSDS ) is a signifier with informations sing the belongingss of a peculiar substance. It provide workers and exigency forces with processs for managing or working with that substance in a safe mode, and includes information such as physical informations ( brassy point, runing point, boiling point, etc. ) , toxicity, wellness effects, foremost assistance, responsiveness, storage, disposal, protective equipment, and spill-handling processs. MSDS formats can change from beginning to beginning within a state depending on national demands. You read "United States Vs Midwest Solvent Recovery Environmental Sciences Essay" in category "Essay examples" The MSDS besides provide instructions on proper substance usage, therefore supplying utile hazard communicating and ways to assist forestall workplace hurts ( U.S. Department of Labor, 2010 ) . Because of the earnestness of these safety and wellness jobs, and because many employers and employees know small or nil about them, the Occupational Safety and Health Administration ( OSHA ) issued the Hazard Communication Standard. The basic end of the criterion is to be certain employers and employees know about work jeopardies and how to protect themselves ; this should assist to cut down the incidence of chemical beginning unwellness and hurts. The Hazard Communication Standard establishes unvarying demands to do certain that the jeopardies of all chemicals imported into, produced, or used in U.S. workplaces are evaluated, and that this jeopardy information is transmitted to affected employers and exposed employees via MSDS ( U.S. Department of Labor, 1998 ) . A material safety informations sheet ( MSDS ) is a signifier with informations sing the belongingss of a peculiar substance. It provide workers and exigency forces with processs for managing or working with that substance in a safe mode, and includes information such as physical informations ( brassy point, runing point, boiling point, etc. ) , toxicity, wellness effects, foremost assistance, responsiveness, storage, disposal, protective equipment, and spill-handling processs. MSDS formats can change from beginning to beginning within a state depending on national demands. The MSDS besides provide instructions on proper substance usage, therefore supplying utile hazard communicating and ways to assist forestall workplace hurts ( U.S. Department of Labor, 2010 ) . Because of the earnestness of these safety and wellness jobs, and because many employers and employees know small or nil about them, the Occupational Safety and Health Administration ( OSHA ) issued the Hazard Communication Standard. The basic end of the criterion is to be certain employers and employees know about work jeopardies and how to protect themselves ; this should assist to cut down the incidence of chemical beginning unwellness and hurts. The Hazard Communication Standard establishes unvarying demands to do certain that the jeopardies of all chemicals imported into, produced, or used in U.S. workplaces are evaluated, and that this jeopardy information is transmitted to affected employers and exposed employees via MSDS ( U.S. Department of Labor, 1998 ) . Despite the name, the Superfund trust fund lacks sufficient financess to clean up even a little figure of the sites on the National Priorities List ( NPL ) . As a consequence, the authorities will typically order potentially responsible party ( PRPs ) to clean up the site themselves. If a party fails to follow with such an order, it may be fined up to $ 25,000 for each twenty-four hours that non-compliance continues. A party that spends money to clean up a site may action certain other PRPs under the CERCLA. A related proviso allows a party that has reimbursed another party ‘s response costs to seek part from other PRPs, during or after the original case. An â€Å" orphan portion † is the portion of waste at a Superfund site that can non be collected because the PRP is either unidentifiable or insolvent ( Weinberg, 2006 ) . Although the reply to this hebdomad ‘s treatment inquiry can convey up controversial argument, I believe that it ‘s just that the exercising of due attention is non considered a defence in Superfund. If person by chance contaminates an country with risky waste, it should be their duty to clean-up their muss, whether or non care was taken to forestall this accident. By making so, it teaches people that they need to take duty for their actions and should guarantee that preventive steps are taken to guarantee to no accidents occur in the first topographic point. It ‘s the same rule as having a Canis familiaris. The Canis familiaris may be fenced-in the backyard, but if that Canis familiaris someway digs a hole under the fencing and does damage to the neighbour ‘s pace, it ‘s still the proprietor ‘s duty to take attention of that Canis familiaris and to repair what the Canis familiaris damaged ( apt ) , despite that steps were put into topographic poin t to forestall this. In add-on, the costs associated with the killing of risky stuffs should non come out of guiltless taxpayers ‘ pockets because finally, they are n’t the 1s managing the risky waste and have n’t do the accident. The 1s that are responsible should pay the monetary value for their errors ( Weinberg, 2006 ) . Sick edifice causes are often pinned down to blemish in the warming, airing, and air conditioning ( HVAC ) systems. Other causes have been attributed to contaminations produced by outgassing of some types of edifice stuffs, volatile organic compounds ( VOC ) , casts, improper fumes airing of ozone ( by-product of some office machinery ) , light industrial chemicals used within, or deficiency of equal fresh-air intake/air filtration ( Sick Building Syndrome and indoor clime control, n.d. ) . Some edifice proprietors view ill edifice syndrome as the fact that many people feel better when they are non at work. However, if more than 20 % of edifice residents complain of symptoms such as centripetal annoyance of the eyes, nose, pharynx ; neurotoxic or general wellness jobs ; clamber annoyance ; nonspecific hypersensitivity reactions ; and olfactory property and gustatory sensation esthesiss, it is considered as Sick Building Syndrome ( SBS ) ( Lawrence, 2002 ) . Several ill residents may describe person symptoms which do non look to be connected. The key to find is the increased incidence of unwellnesss in general with oncoming or aggravation within a reasonably close clip frame, normally within a period of hebdomads. In most instances, SBS symptoms will be relieved shortly after the residents leave the peculiar room or zone. However, there can be lingering effects of assorted neurolysins, which may non unclutter up when the resident leaves the edifice. Particularly in sensi tive persons there can be long-run wellness effects ( EPA, 2011 ) . The ordinances by OSHA are intended to turn to indoor air quality in indoor work environments and besides try to command environmental baccy fume. The ordinances are of peculiar involvement because they are directed at landlords and renters likewise. Specifically, an employer is defined under the ordinance to include edifice proprietors and leaseholders who control airing or care of premises where employees of other employers work. In cases where there are multiple employers/lessees within a individual edifice, the ordinances contemplate a sharing of duty. OSHA specifically states in its remarks on the proposed ordinances that â€Å" where there is a multi-employer work site, [ it is contemplated ] that the affected employers will split up the duties in the mode in which they make the most sense † ( EPA, 2011 ) There are more than 100,000 known species of cast, some of which can do respiratory jobs, skin/nose/throat annoyance, sinus congestion, chronic weariness, and oculus annoyance to call a few. Many place and workplace related complaints are now being attributed entirely or in portion to model. The dangers are potentially fatal to babies and persons with weak immune systems ( EPA, 2010 ) . Mold is most likely to turn where there is H2O or moistness. Preventing mold taint before it starts is best because the undertaking of decontamination could be overpowering. The four primary activities to assist forestall the spread of cast toxins are: 1. Excess wet decrease 2. Dust control 3. Ventilation and control of toxins 4. Education ( Lawrence, 2002 ) In general the EPA does non urge trying unless an resident of the infinite is diagnostic. When sampling is necessary it should be performed by a trained professional who has specific experience in planing mold-sampling protocols, trying methods, and the reading of findings. The most common signifier of trying to measure the degree of cast. Sampling of the interior and out-of-door air is conducted and the consequences to the degree of cast spores inside the premises and exterior are compared. Often, air trying will supply positive designation of the being of non-visible cast ( EPA, 2010 ) . Of class the first measure in work outing an indoor cast job is halting the beginning of wet. Next is to take the mold growing. Common remedies for little happenings of mold include: * Sunlight * Ventilation * Non-porous edifice stuffs * Household cleansing agents ( EPA, 2011 ) As a general regulation, merely killing the cast with a biocide is non plenty. The cast must be removed since the chemicals and proteins, which cause a reaction in worlds, are still present even in dead cast ( Maine Indoor Air Quality Council, 2010 ) . I believe that the proposed indoor air criterion was ne’er put into consequence because since the proposal was issued, many provinces and local authoritiess and private employers have taken action to restrict smoke in public countries and in workplaces. In add-on, the part of the proposal non related to environmental baccy smoke received small attending during the rulemaking proceedings, and much of that consisted of commenters naming into inquiry important parts of the proposal. As a consequence, record grounds back uping the non-environmental baccy smoke part of the proposal is thin ( EPA, 2011 ) . In peculiar a licence may be issued by governments, to let or restrict an activity that would otherwise be forbidden. It may necessitate paying a fee and/or turn outing a capableness. The demand may besides function to maintain the governments informed on a type of activity, and to give them the chance to put conditions and restrictions ( Burton and Sanjour, 1970 ) . Emissions trading is an attack used to command pollution by supplying economic inducements for accomplishing decreases in the emanations of pollutants. The overall end of an emanations trading program is to minimise the cost of run intoing a set emanations mark. The cap is an enforceable bound on emanations that is normally lowered over clip, taking towards a national emanations decrease mark. In other systems a part of all traded credits must be retired, doing a net decrease in emanations each clip a trade occurs. In many cap-and-trade systems, organisations which do non foul may besides take part, therefore environmental groups can buy and retire allowances or credits and therefore drive up the monetary value of the balance harmonizing to the jurisprudence of demand ( Environment, Climate Change A ; Water, 2011 ) . A cardinal authorization ( normally a governmental organic structure ) sets a bound or cap on the sum of a pollutant that can be emitted. The bound or cap is allocated or sold to houses in the signifier of emanations licenses which represent the right to breathe or dispatch a specific volume of the specified pollutant. Firms are required to keep a figure of licenses ( or carbon credits ) equivalent to their emanations. The entire figure of licenses can non transcend the cap, restricting entire emanations to that degree. Firms that need to increase their emanation permits must purchase licenses from those who require fewer licenses. The transportation of licenses is referred to as a trade ( EPA, 2003 ) . In consequence, the purchaser is paying a charge for fouling, while the marketer is being rewarded for holding reduced emanations. Therefore, in theory, those who can cut down emanations most cheaply will make so, accomplishing the pollution decrease at the lowest cost to society ( En vironment, Climate Change A ; Water, 2011 ) . How to cite United States Vs Midwest Solvent Recovery Environmental Sciences Essay, Essay examples

Saturday, May 2, 2020

Financial Management Theory and Applications †MyAssignmenthelp

Question: Discuss about the Financial Management Theory and Applications. Answer: Introduction: Any changes in accounting activities have the ability to alter financial information for given period. In that case, company plans to change accounting principles reporting entities or estimates the company that should follow a reporting framework as it has been established by FASB (Stice Stice, 2013). In addition, it is needed to disclose the changes in the financial statement of a company especially with changes in accounting estimates. Therefore, company cannot always determine the future prospect when certain assets are involves as well as company need to report estimates based on current values of assets or in that case depreciation methods. The company will have higher cash inflow as a result of change in principles and estimates. In order to remain ahead of competition, the company should adopt declining balance method. This is due to the reason because declining balance method is preferable as the cash flow will be higher for given years. Using this depreciation method will be suitable for long-term assets and managing it for given period of time. This method should be adopted by the company as it helps in getting better results during initial years. The income of the company determines the accounting methods when it makes use of estimations in the most appropriate way. The accounting principle of full disclosure needs the presentation as shown in the financial statement of the company. The particular schedule discloses the details of each of the contract stage of completion as well as profitability to date and current period of reporting. It is the responsibility of the management to makes the accounting estimations for a company that include financial statements. The estimation made can be either subjective or objective in nature as it results to an estimation of an amount during the date of financial statements. The judgment of the management purely based on the knowledge as well as experience on matters relating to past and current events for possi ble course of action. At the time of evaluating the financial statement of any company, it is important for the management to identify all the accounting estimates by adopting the methods of conducting business activities as well as new accounting pronouncements and many other external factors (Brigham and Ehrhardt 2013). It is important for the management to obtain an understanding on how management developed an estimate. The management needs to use combination of approaches that need to review as well as testing process used by the company in developing an estimate. It is essential to develop an independent expectation of the estimate for coordinating with the estimation of the management (Petty et al., 2015). Errors that are counter balanced will have no direct effect on the debit as well as credit side of the financial statement. It is due to the fact that errors that are set off with each other will have affected on the financial statements directly (Brigham and Ehrhardt 2013). Furthermore, the errors need to be determined if there is any counterbalances or when the journal entry is required to correct the books of entry as a whole. Any accounting office if scrutinized properly have errors in their general ledger as it is made or prepared by using manpower or human resource. Due to this, it gives rise to human error that can be minimized by using technology or computerized information systems (Petty et al., 2015). It is thereby recommended to correct the errors when it is detected within the current period. If in case, the errors are not detected, some try to fix themselves for given period of time or take several years to correct the same. There is particularly no difference between th ese errors as it will counterbalance and carried out from one period to other. It is important to identify the differences and then provide justification for the same for given period of time. On identifying the differences, it is noted that these issues have no direct effect on the balance sheet or income statement accounts for given period of time frame. It is therefore needed to implement a systematic method that will help to analyze the error for determining the counterbalance entry or journal entry if in case it is needed to implement in the books of entry (Arnold 2013). The present study properly explains the concept that errors need be minimized as far as possible so that there are no misstated figures in the financial statements. Reference List Arnold, G., 2013.Corporate financial management. Pearson Higher Ed. Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning. Petty, J.W., Titman, S., Keown, A.J., Martin, P., Martin, J.D. and Burrow, M., 2015.Financial management: Principles and applications. Pearson Higher Education AU. Stice, E. K., Stice, J. D. (2013).Intermediate accounting. Cengage Learning.