Generally Accepted Accounting Principles and Substantive...

PRAIRIE TECHNOLOGY PARTNERS Planning Memo December 31, 2011 We have been retained as continuing auditors for Prairie Technology Partners (PTP) for the year ending December 31, 2011 Engagement Objectives * Provide our report on the examination of PTPs financial statements by February 5, with year-end fieldwork to begin January 14, 2012 * Issue our management letter comments by February 10, 2012 Preliminary Analytical Review Briefly describe the results of your analytical procedures. Print this memo as an outline, then compose your answers as attachments in your wordprocessor. Describe any unusual or unexpected relationships†¦show more content†¦We chose 5% for our basis because of the loan covenant. Study of Internal Control Briefly summarize the key facts you noted in your study of the five components of internal control and the rationale for the conclusions you made in the audit program concerning whether each component was adequately designed and implemented. The design and implementation and objectives of company controls are not adequate to meet the control objectives. The control environment control objective is ineffective. This control objective lacks a written policy on ethical conduct, is lacking oversight from the board of directors and audit committee, lacks a consistent style and philosophy from management, and lacks a strong commitment to competence. The risk assessment control objective is effective but lacks any antifraud program and controls. The information and communication control is ineffective. A virus has been detected and is affecting the files of the company. This control is lacking a strong IT department. The general controls financial reporting control objective is effective but is weak in detecting or preventing material misstatement. The monitoring control objective is ineffective; this control has need of an internal auditor. Summary of Team Meeting about RMM Including Fraud Conduct a team meeting and write a brief summary here including the date, who attended, what was discussed, and any conclusions drawn. Prior-Year Working Papers Last yearsShow MoreRelatedAudit Pl Keystone Computers1128 Words   |  5 PagesAudit Plan – Keystone Computers An external auditor reviews a company’s financial reporting processes to attest that the financial statements fairly and accurately represent operational results and conform to generally accepted accounting principles. The audit process provides a reasonable, verifiable basis for the auditors’ opinion regarding the financial statements. An audit plan describes the various procedures that will be used and the purpose of those procedures. While management is responsibleRead MoreAudit Program Design Part Ii - Acc546 Essay example1797 Words   |  8 Pagesdeveloped to design test of controls, substantive tests of transactions and analytical procedures. Anderson, Olds, and Watershed, LLP will be designing test of controls, substantive tests of transactions and analytical procedures for Apollo. This will allow our firm to better understand the internal controls within their company along with making sure the company is in compliance with the requirements of the Sarbanes-Oxley Act of 2002 and generally accepted accounting principles.   Sales amp;Read MoreThe Benefits of Independent Finanical Audit Stakeholders1795 Words   |  7 Pagescompanys financial statements and to form an opinion about the companys financial statements. Auditors also review the accounting records, systems and controls and then comment on their weaknesses in their audit report; this helps the business to strengthen their operations. Auditors also perform the role of providing statistical analysis on the clarity and effectiveness of the accounting policies that have been put in place by a company. (www.ask.com) The people that mainly benefit from an audit ofRead MoreWhat I Learned From An Audit Essay1277 Words   |  6 Pageseffective audit system is important for a company because it protects the company from management and financial issues that might destroy the business. Three main things I learned from this class is how to plan an audit program, perform tests of control and substantive tests of transaction, and ethical responsibilities of accountants and auditors. Audit plan Firstly, in an audit plan, an auditor should know how to monitor, analyze and access risks of the organization. Essentially, auditors gather informationRead MoreAudit Proposal1094 Words   |  5 Pagesaudit as well as the responsibilities of management. Financial Audit vs. IT Audit The primary objective of a financial statement audit is to ensure that an organization’s financial statements are presented in manner according to generally accepted accounting principles (GAAP). During an engagement, auditors of financial statements analyze a business entity’s internal control system to assess the degree to which it appears to be operating effectively. As an example, an internal control systemRead MoreFinance and Investment Cycle1386 Words   |  6 Pages B. Transaction: less frequent, large and complex C. Focus of control activities: authorization of transactions amp; compete of accounting personnel D. Focus of substantive procedures: understanding of the transactions, verifying amounts and calculations, ensuring presentation and disclosures II. Inherent risks E. Lease accounting 1. The classification of operating or capitalized lease is based on the assumption in ASC840 F. Loan covenants 2Read MoreClarified Statements On Auditing Standards1705 Words   |  7 Pages Also the International Auditing and Assurance Standards Board began working on clarifying the international auditing standards in 2003 and they went into effect in 2009. The purpose of the Clarity Project was to help CPA’s understanding of generally accepted auditing standards and complying with them and converged them with the international auditing standards. The Auditing Standards Board (ASB) redrafted the standards for clarity and reorganized all of the auditing sections (AU) into new one addingRead MoreThe Audit Report And Internal Control E1749 Words   |  7 Pages(Arens, Elder, Beasley, 2012). Our responsibility as an auditor is to conduct an audit in accordance with the Generally Accepted Auditing Standards and express an opinion on these statements based on the audit. Audit Scope The audit conducted by Team D Auditing was executed in accordance with standards set by Generally Accepted Accounting Principles (GAAP) and the Public Company Accounting Oversight Board (PCAOB) (Arens et al., 2012). The standards set by these two bodies require the team to arrangeRead MoreThe Us Surgucal Case837 Words   |  4 Pagesof the leased and loaned assets account that resulted from the improper accounting for asset retirements. There are various procedures that could be taken in to account that would, if properly implemented, would have detected the frauds that occurred within the companies. There are many control risks that should have been taking regarding inventory along with preliminary audit strategies for the inventory and substantive test to be done that would have raised many flags during the typical auditsRead MoreKudler Fine Foods Audit Processes974 Words   |  4 Pagesâ€Å"This fairness evaluation is conducted in the context of generally accepted accounting principles (GAAP) and requires application of generalized auditing standards† (Bargranoff, 2008). External audits will assess computer-base accounting systems. The purpose of the audit is to determine how the computerized system impacts Kudler’s financial statements. Substantive test will be done to ensure proficiency; and it will begin with a preliminary test. A risk assessment will be another objective of the audit

Essay How was the Universe Created The Big Bang Theory

It is only with acknowledging your mistakes, and repairing them that you can make science evolve. A scientist should always stay modest and critique his own theories. Without Imagination, Newton would have never found the theory of gravity, when he saw an apple fall out of a tree, and wondered why the moon wasn’t also falling. It is believed that the Universe was created between 10-20 billion years ago. One of the most stubbornly asked questions of all time is: How was the universe created? In the pass, a group of people believed that the universe had no beginning or end and was simply infinite. But because of the initiation of the Big Bang theory, this belief was no longer correct. The universe was forced to take on the properties of a†¦show more content†¦In 1889, an astronomer named Edwin Hubble was born, and he grew up to make some of the most important astronomy discoveries. Edwin Hubble created six space telescope instruments. Cameras, spectrographs, guidance sensors, and so on, all designed to observe the universe in different ways. I will be focusing on the Cosmic Origins Spectrograph, or COS. The COS telescope was designed to achieve high, medium and low sensitive resolution spectroscopy of space material in ultraviolet. The COS telescope will improve the spectroscopic capabilities of H ST at ultraviolet wavelengths, and will give astronauts and observers immense opportunities to detect source of ultraviolet light. The COS telescope complement COS researches the structure of the universe and the evolution of galaxies, stars and planets. It helps determining the formation of vital elements such as iron and carbon. COS doesn’t capture the usual images which made Edwin Hubble famous, because it is a spectrograph, it performs spectroscopy which is the science of breaking up light into individual components. COS is fascinating because it is a spectrograph which can determine the density, temperature, chemical composition and velocity of any object that emits or absorbs light. The science of COS is very straight forward. COS contains two channels, the Far and the Near Ultraviolet. Both channels contain light sensing detector, and they also both use micro-channel plates to amplify the inbound signal prior toShow MoreRelatedThe Expansion of the Universe Essay1251 Words   |  6 Pages Scientist say in the universe the big bang theory is happening this very day and the universe is expanding is so many directions and in high speeds and the universe is expanding every day, every second, every hour, minute, second and every millisecond. In this next article I got most my info on http://www.ugcs.caltech.edu/~yukimoon/BigBang The galaxies that are not inside of us are really moving away and the ones that are farther away are moving away the fastest and we dont know why.ThatRead MoreA Comparative Essay on the Original Creation of the Earth710 Words   |  3 Pagessociety and the â€Å"Big Bang Theory† seems to be the trending theory of the century. What is the difference though? The Catholic Church, in 1950, proclaimed that the â€Å"Big Bang Theory† did not contradict the doctrine of creation; therefore, the Catholic Church now teaches something called Theistic Evolutionism. (Brom, 2004) Are many churches teaching a false doctrine regarding the â€Å"Big Bang Theory† or is science exempt from biblical doctrine? This essay will explain what the â€Å"Big Bang Theory† teaches, whatRead MoreThe Big Bang Theory Of The Universe Essay1319 Words   |  6 Pagesthat the universe was expanding, but this was not enough to separate the Big Bang theory from its’ rivals. A few decades after the redshift concept was discovered, scientists detected groundbreaking evidence that was considered the smoking gun. Arno Penzias and Robert Wilson detected the remnants of radiation created from the Big Bang. This cosmic background radiation was the thermal radiation left over from the Big Bang. It was collected in the form as omnidirectional microwaves, which was red-shiftedRead MoreThe Big Bang Model And The Steady State Model872 Words   |  4 Pages The Universe Joyce Claiborne Professor Robert Leard Earth Space Science GS 403 09/09/2014 Abstract For many years there has been a mystery on how the universe began. There are questions about the ending of the universe and how. Hypothesis called cosmological that try to find the answer were constructed by astronomers. The Big Bang model and the Steady State model are the two that were constructed. These two models claims to explain the beginning and the endingRead MoreComparative Essay1341 Words   |  6 Pages Tom Williams Introduction Many people today have their thoughts on how the Earth was created. Christians take a biblical perspective of how the universe was created by a creator. One thought that Christians believe is that God created the earth and accomplished this in six days and rested on the seventh day. This is the model of how a week is set up and the model that we currently follow. Jon W. Green states â€Å"though differences of opinion exist forRead MoreThe Controvercial Big Bang Theory742 Words   |  3 PagesHave you ever wondered about the start of time? How about the start of the universe? Well, this question has been nagging astronomers and scientists alike for years and years. But in 1927, Georges Lemaitre proposed one of the most controversial theory of all time, the Big Bang. The Big Bang is a theory about the start of the universe. People have talked about it for years and its very controversial. First, lets start with the theory. The Big Bang was first formed by Georges Lemaitre. He is the firstRead Morecomparative essays1256 Words   |  6 PagesIntroduction Many people today have their thoughts on how the Earth was created. Christians take a biblical perspective of how the universe was created by a creator. One thought that Christians believe is that God created the earth and accomplished this in six days and rested on the seventh day. This is the model of how a week is set up and the model that we currently follow. Jon W. Green states â€Å"though differences of opinion exist for various doctrinal issues within Christianity, few are moreRead MoreBig Bang And The Creation Of Energy And Matter804 Words   |  4 PagesBig Bang Theory: Explain what occurred during the Big Bang, including the creation of energy and matter: The universe was created by the Big Bang. Just before the Big Bang, the universe was just unbelievably hot and at a very dense point, it burst to expand space faster than light which was at 10-34of a second. The universe doubled in size at least 90 times from the dense point. But the speed of the space spreading became to change to a slower rate still continuing at this time and day. As spaceRead MoreHow Man Can Invent Life Changing Inventions Essay1688 Words   |  7 Pagesquestions in physics and everyday life. How did the universe begin? How did everything that we see, smell, feel, or hear come into existence? If there are answers to these questions then more questions arise such as: When did it begin? Where did it begin? Why did it begin? Every person that walked the Earth and lived their small, miniscule lives have looked to the oceans, skies, stars, and planets, and wondered what their purpose and plan was in the grand universe. Through research, studies, scienceRead MoreEssay on The Big Bang Theory1340 Words   |  6 PagesThe Big Bang Theory Why is the Universe expanding? What is Cosmic Back Ground Radiation (CBR)? There are many questions asked about our Universe, which we know so little about. Scientists, in their attempt to answer these and other confrontations, have found one idea that seems to explain much of what we dont understand: The Big Bang Theory. An explosion of incomprehensible speed was the beginning of our known Universe and existence. At that time matter as small as the head of a pin inflated

Urban Planning for Proper Emphasis - myassignmenthelp.com

Question: Discuss about theUrban Planning for Proper Emphasis. Answer: Introduction This study deals with urban planning of Melbourne Australia. In this particular assignment, proper emphasis has been given on core assumptions underpinning urban planning. Melbourne is the highest growing municipality in and across Australia (Wensing and Porter 2016). The current segments properly explain about urban planning at Melbourne. The demand of services at City of Melbourne challenges as well as redirect to the growth areas. The climate of Melbourne is changing drastically where the residents are experiencing the effects of climate change. This city has even implemented Climate Adaptation approach as it has important role in how it plans designs as well as develops and maintains assets in the most appropriate way. The year 1970 was noticeable with the beginning of the period of concentrated modify in western capitalism that has major significant impact on the role as well as practice of western preparation for cities (Steele, Mata and Fnfgeld 2015) Critically discuss and illustrate with examples specific to metropolitan Melbourne The city of Melbourne actually covers the central city as well as 16 inner suburbs. The City of Melbourne is the central precinct that thrives residential, cultural as well as entertainment and educational precinct (Steele, Mata and Fnfgeld 2015). Furthermore, the Melbourne city is experiencing a fast rising population where individual seek it as a destination for trade as well as dwelling and work occasion. The city of Melbourne aims at achieving the vision of society for Melbourne to remain bold, sustainable and inspirational city. Therefore, the community plan needs to be created by the public for guiding how the city should evolve by the year 2020. This city support for the visions as it is set out in the Council Plan that include priorities as it shape its program of work as well as planned outcomes (Roberts, Sykes and Granger 2016). The City of Melbourne had identified key trends as well as challenges that impact services and infrastructure. The service need to be delivered to the community for past decades. There are several opportunities that arise from the changes as well as it is essential that it is agile enough for leveraging these advantages (Steele et al. 2012). The city of Melbourne mainly identifies current as well as estimated financial capability for delivering high excellence services, infrastructure and facilities at the time of recognizing critical new capital investment for supporting the increasing population and responding to challenges of the city (Steele 2009). Key assumptions- These assumptions is properly based on available data as well as professional judgment (Steele, Mata and Fnfgeld 2015). Sensitivity analysis- These analysis help in demonstrating the monetary inference of deviations from the given key hypothesis Strategies- These strategies will recognize detailed actions that need to be commenced (Roberts, Sykes and Granger 2016). Urban design is one of the arts that make places and collaborative process as it shapes the physical setting for life in urban areas. In addition, urban development focuses mainly in the intersection of the built surroundings as well as public interest. It help in exploring the design as well as planning of public spaces that takes into account the issues relating to social, aesthetic and environment. Furthermore, urban planners as well as designers properly engage in solving the pressing issue of time that include increased urbanization, sustainable resourcing and climate change (Roberts, Sykes and Granger 2016). There are several issues with urban equity that gets linked with the urban planning. The quest is for just city as it defines in terms of diversity, sustainability as well as democracy and difference as it become highly problematic areas. For instance, it is argued that the essential of climate change adds up urgency to the longstanding fairness schedule of planning in cities. For this the conceptual framework as well as methodical structure for incorporating the main beliefs of climatic fairness and impartiality into urban scheduling and practice (Norton et al. 2015) The idea of just city is not new to urban planning and sorted to correct harms that arise from living in cities as well as advances to get better quality of life especially for urban residents. The ideals of justice actually gets embedded with planning theory as well as practice that help in identifying the basis for just climate city as well as understanding the fact on how planning failed for substantively engaged ideals of fairness in planning for climate transform (McClintock 2014). There are several issues of urban equity that gets connected with the urban planning. During the reformist era of planning, it is noted that the practitioners pursue better access to parks as well as playgrounds that will further improve cleanliness and improved superiority housing especially for city resident (Badland et al. 2014). The above problem can be solved by focusing on ways that improves the condition of city expansion through utopian plan at more realistic level by zoning as well as other dictatorial expansion control method. It is even noted that the approach might fail to come in terms with the real cause of the issue that is poverty as well as nature of the financial scheme. Some of the issues emerged dramatically that include new scheme of worldwide resources accumulation as well as growing responsiveness of an ecological disaster (Lipman 2013). It is important to understand the fact that city age features by completely new sectors of production as well as new markets and new ways of providing monetary services. There is a quick structural change present in terms of resources as well as labor that showed greater importance upon marketplace direction and condensed role for the state (Hughes, Chu and Mason 2017). The inference for city planning takes into account a shift away from the welfare state model where the search of privatization, downsizing, deregulation and saving as it underpins by a strong politico-administrative stress on financial efficiencies (Steele, Mata and Fnfgeld 2015). The intensified rates of innovation are closely interlinked with increased speed as well as movement of economic growth and capital from the context of globalization. There are several changes that affect the ability of urban planning for facilitating a progressive improvement program as it include a change of mobile resources as well as international business. It takes into account competitive as well as strategic territorial positioning. It even involves global demand for resources as well as energy security and diversity (Fainstein 2014). Emerging understanding of urban as well as biased natural science discusses cities as metabolic systems where the performance of production and expenditure alter both in terms of nature and culture. From the context of institution, it needs to critically engage with the ethics as well as practices that shape relation between humans and non-humans like climate change (Chawla 2016). It is important for the Australian Government to achieve transformational change where the nation state should look at types of leverage as well as more egalitarian cities (Steele, Mata and Fnfgeld 2015). The fact underpins by strong national welfare programs. In addition, local policies actually make the life better. Urban planner emerges to navigate a third space from planning context that increases decenterd as well as pulled in the pursuit of development. It is important to consider the fact that contemporary dimensions as well as implications shows for the planning profession as it had received attention within the planning literature of Australia (Baeten 2012). The urban planners should continue to gain experience during their working life as it develops skills. The opportunities for personal as well as professional development that arise from good management practice as it plays significant role at the time of recruitment and staff retention practices. The profession should be taking into account ethical issues that had been raised as a greater proportion as it is being employed for given period of time. Therefore, it is important to review the code of professional conduct for emphasizing the duty of individuals to the public as well as wider profession (Campbell and Marshall 2000). Conclusion At the end of the study, it is concluded that climate-just city need to focus mainly on the contemporary nature of the city as well as the role it plays in the cities. It integrates with the multifaceted links between human susceptibility as well as biodiversity loss especially in the natural surroundings as it needs an inter-disciplinary schedule and new forms of sustainability strategy as it underpins by an integrated approach in cities. There are several current methods that are used for assessing the impact of climate change on cities as it incorporates both an appraisal of impacts on the natural environment as well as negotiations of climate justice for humans and non-humans. Furthermore, an expanded conceptualization of urban climate justice highlights facts about ecological sense of human-nature as it help in devising much needed creative as well as innovative responses to the global climate crisis. Expected future research is needed for informing effective urban climate polic y as well as planning and implication of justice as it help at the time of urban decision-making process as it relates to climate change in the most appropriate way. Reference List Badland, H., Whitzman, C., Lowe, M., Davern, M., Aye, L., Butterworth, I., Hes, D. and Giles-Corti, B., 2014. Urban liveability: emerging lessons from Australia for exploring the potential for indicators to measure the social determinants of health.Social science medicine,111, pp.64-73. Baeten, G., 2012. Neoliberal planning: Does it really exist?. InContradictions of Neoliberal Planning(pp. 205-211). Springer Netherlands. Campbell, H. and Marshall, R., 2000. Moral obligations, planning, and the public interest: a commentary on current British practice.Environment and Planning B: Planning and Design,27(2), pp.297-312. Chawla, L. ed., 2016.Growing up in an urbanizing world. Routledge. Fainstein, S.S., 2014. The just city.International Journal of Urban Sciences,18(1), pp.1-18. Hughes, S., Chu, E.K. and Mason, S.G., 2018. Introduction. InClimate Change in Cities(pp. 1-15). Springer, Cham. Lipman, P., 2013.The new political economy of urban education: Neoliberalism, race, and the right to the city. Taylor Francis. McClintock, N., 2014. Radical, reformist, and garden-variety neoliberal: coming to terms with urban agriculture's contradictions.Local Environment,19(2), pp.147-171. Norton, B.A., Coutts, A.M., Livesley, S.J., Harris, R.J., Hunter, A.M. and Williams, N.S., 2015. Planning for cooler cities: A framework to prioritise green infrastructure to mitigate high temperatures in urban landscapes.Landscape and Urban Planning,134, pp.127-138. Roberts, P., Sykes, H. and Granger, R. eds., 2016.Urban regeneration. Sage. Steele, W., 2009. Australian urban planners: hybrid roles and professional dilemmas?.Urban Policy and Research,27(2), pp.189-203. Steele, W., Maccallum, D., Byrne, J. and Houston, D., 2012. Planning the climate-just city.International Planning Studies,17(1), pp.67-83. Steele, W., Mata, L. and Fnfgeld, H., 2015. Urban climate justice: creating sustainable pathways for humans and other species.Current Opinion in Environmental Sustainability,14, pp.121-126. Wensing, E. and Porter, L., 2016. Unsettling planning's paradigms: towards a just accommodation of Indigenous rights and interests in Australian urban planning?.Australian Planner,53(2), pp.91-102

COnservation priorities Essay Example For Students

COnservation priorities Essay Many threatened habitats and species need our attention. However, while our imagination may see infinite possibilities for their conservation, some thought would immediately suggest the need for biodiversity conservation planning. We cannot save all that need saving, for there are just too many on the endangered list and our resources are finite. Rather than dilute those resources over many different targets, a wiser approach would be to tag certain species and habitats as candidates for conservation and/or protection and concentrate our efforts on these select few. This would allow scarce human and financial resources to be spent for minimal biotic impoverishment and maximal biodiversity contribution to human well being. How can the most useful components of biodiversity be saved for current or future use? And how can such ethical considerations as our responsibility to other species and to future generations be incorporated into COnservation priorities Essay? Answering such questions requires one to have informed conservation priorities. The points that should be taken into account are listed below. The very essence of biodiversity conservation lies with preserving the greatest possible variety of the worlds life forms and the habitats they occupy. Thus, the more significant members of this variety should receive greater attention. For example, given the choice between saving a species with many relatives and one with only a few, I would choose to save the more distinctive one. Consider it on a genetic level. The genus with fewer species has a comparatively smaller gene pool, and should a particular species become extinct, that would mean the loss of a significant portion of that gene pool, which may be irrecoverable. As opposed to a larger genus in which the genes are likely to be more evenly distributed throughout all species, and thus any loss may be a sustainable one. Maintaining the highest number of species without considering their taxonomic position makes little sense, as a comparison of marine and terrestrial environments shows. Terrestrial environments contain at least 80 percent of the worlds total species, mainly because vascular plants and insects are so numerous on landaccounting for nearly 72 percent of all described species in the worldand so poorly represented in marine environments. However, the sea contains greater proportions of higher taxonomic units. Marine ecosystems contain representatives of some 43 phyla while terrestrial environments are home to only 28 phyla. The sea contains fully 90 percent of all classes and phyla of animals. Clearly, efforts to conserve the widest array of biodiversity must give attention to all levels of the taxonomic hierarchy. Usefulness is a very important criterion when assessing bioconservation plans. No one opposed the widescale state-sponsored eradication of the smallpox virus and most people would agree that it is more important to conserve a subspecies of wild rice than a subspecies of weed. The same problem presents itself in habitat conservation. Often, the threatened habitat upstream from a settlement, which needs to be dammed to be saved, may be sacrificed over human needs. If that same one happened to be downstream, it likely that it would have been. However, assessing usefulness begs two questions. One, useful for whom? Conservation of endangered species has obvious benefits for communities, nations, even the world at large, but the benefit is not identical for each group. From a global perspective, the conservation of a particular regions biodiversity might help to regulate climate, influence the atmospheres chemical composition, and provide all of humanity with industrial products, medicines, and a source of genes for crop breeding. Locally, conservation may also provide people with fuel, clean water, game, timber, aesthetic satisfaction and important cultural symbols or resources. .ub3d3270b9233c4116a88e69d4da5bfa0 , .ub3d3270b9233c4116a88e69d4da5bfa0 .postImageUrl , .ub3d3270b9233c4116a88e69d4da5bfa0 .centered-text-area { min-height: 80px; position: relative; } .ub3d3270b9233c4116a88e69d4da5bfa0 , .ub3d3270b9233c4116a88e69d4da5bfa0:hover , .ub3d3270b9233c4116a88e69d4da5bfa0:visited , .ub3d3270b9233c4116a88e69d4da5bfa0:active { border:0!important; } .ub3d3270b9233c4116a88e69d4da5bfa0 .clearfix:after { content: ""; display: table; clear: both; } .ub3d3270b9233c4116a88e69d4da5bfa0 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub3d3270b9233c4116a88e69d4da5bfa0:active , .ub3d3270b9233c4116a88e69d4da5bfa0:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub3d3270b9233c4116a88e69d4da5bfa0 .centered-text-area { width: 100%; position: relative ; } .ub3d3270b9233c4116a88e69d4da5bfa0 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub3d3270b9233c4116a88e69d4da5bfa0 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub3d3270b9233c4116a88e69d4da5bfa0 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub3d3270b9233c4116a88e69d4da5bfa0:hover .ctaButton { background-color: #34495E!important; } .ub3d3270b9233c4116a88e69d4da5bfa0 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub3d3270b9233c4116a88e69d4da5bfa0 .ub3d3270b9233c4116a88e69d4da5bfa0-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub3d3270b9233c4116a88e69d4da5bfa0:after { content: ""; display: block; clear: both; } READ: Absolutism in europe EssayBecause the conservation benefits received by the local and global communities are not congruent, international and local priorities will also differ. To humanity at large, conserving tropical forests matters more than conserving arid deserts since the forests contain a tremendous variety of life and heavily influence global climate. Locally, however, the biodiversity of each region is equally valuable since it provides essential ecosystem services that local people rely upon. Neither perspective is necessarily the correct view of biodiversity; eitherglobal or local, current or futurereflects an implicit value judgment. In such a situation, I would weigh the options equally before making an informed .