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Experience and Evidence Rough

Course: ENG Eng101, Spring 2011
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Kim ENGL Elise 101 10/26/10 Fritz Animal Wastes and its Consequences The high demand for meat, milk, and eggs in the United States has increased over the past century causing the livestock industry to evolve, forcing the production of animals to become more efficient. Because of the increase in knowledge and the improvements in technology, the poultry, swine, and cattle industries have industrialized...

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Kim ENGL Elise 101 10/26/10 Fritz Animal Wastes and its Consequences The high demand for meat, milk, and eggs in the United States has increased over the past century causing the livestock industry to evolve, forcing the production of animals to become more efficient. Because of the increase in knowledge and the improvements in technology, the poultry, swine, and cattle industries have industrialized significantly. As a result, we discovered many different techniques to produce a lot of good quality animal products in a cheap manner; this phenomenon is known as a concentrated animal feeding operation (CAFO). However, the question is brought up when it comes to the disposal of animal wastes. Ive seen farms while I went on road trips with my family, and they seemed very clean. But because of my passion and curiosity for animals and the environment, I always wondered, where does the manure go and how do farmers dispose them? Waste disposal managements, such as pumping manure into lagoons for later use, are used, even though they are environmentally unfriendly. Although our demands for dairy and meat are satisfied, the protection of the environment is crucial and therefore, there is a need for strong regulations of disposing animal excrement for the better of the environment, people and animals. Animal waste is one of todays major water pollutants. According to Environmental Protection Agency (EPA), 40% of US waters are polluted and are not swimmable for fish (Cooper 653); the main reason is because of runoff. After storing the manure in the lagoons, farmers make fertilizer out of it and spray it on their crop fields. The fertilizer is full of phosphorus and nitrogen, and when farmers use too much of it, the nutrients seep through the soil and end up in bodies of water (Cooper 966). The addition of nutrients into streams and rivers, [lowers] dissolved oxygen in [water] to levels that cannot support most animal life (Osterberg and Willinga 1704). One of the worst examples is the Gulf of Mexico because it undergoes this process every summer (Osterberg and Willinga 1704). Since runoff can travel long distances, livestock waste [empty] into the Gulf of Mexico, [causing] a lifeless dead zone that spreads over an area that at times equals the state of New Jersey (Cooper 955). Therefore, it is difficult to control runoff, and consequently is tough to create a strong policy. Michael Hirshfield, a senior vice president of Chesapeake Bay Foundation expresses this problem by saying that our regulatory systems are set up [] where you've got a sewage-treatment plant or a factory that's discharging into one little waterbody (Cooper 955-956). Therefore, he concludes, that allocating responsibility is a real challenge to our sector-by-sector environmental laws(Cooper 955956). Not only can animal manure pollute the water, but also can pollute the other parts of the environment. During the process of runoff, the soil absorbs the animal waste, meaning that the manure, in some cases, pollutes the soil as well. The quality of the soil can be improved by animal waste because of its ability to [stabilize] soil aggregates preventing erosion, [improve] soil structure promoting moisture retention and [] [correct] drainage problems in wet areas (Martinez 5529). However, repeating this process can result to the buildup of macronutrients such as nitrogen, phosphorus, and potassium, and of heavy metals such as copper and zinc (Martinez 5529). And, with the farmers constantly adding hormones, such as testosterone and antibiotics in the livestocks feed, the animal waste that is full of medicinal substances ends up in the soil. As a result, the farmers crops are full of unwanted substances. The abundance of nutrients and hormones is not only bad for the crops but also the animals that graze the fields and the balance of the environment (Martinez 5529). Steiner explains that the pollution of the soil disrupts the nitrogen cycle that goes around in the air, water and the soil. Therefore, the soil will less likely do its job of [transforming] and [releasing] [] gaseous or soluble compounds (Martinez 5529). In addition to the pollution of water and soil, the atmospheric pollution is greatly affected by livestock manure. CAFO is known to house as many as hundreds to thousands of animals in confined structures (Mallin and Cahoon 370) and because of this situation, the production of poisonous air emissions such as methane is typical (Martinez 5529). The emissions are detrimental to the environment because they are major greenhouse gases that affect the earths atmosphere. Animal excrement also creates unpleasant odor, such as ammonia, disturbing nearby communities (Weeks 25). Many groups have been forming because of these problems and in Coopers article, Factory Farm, Cooper expresses by writing, this groups such as [] the American Public health Association [] have sought or imposed moratoriums or outright bans on new CAFO construction (Cooper 27). With the water, soil, and the air polluted by livestock manure, the chance spreading diseases from the waste to humans and animals increases. There are many health concerns when it comes to managing animal manure because of the lack of sanitation. Within the excrement, there are pathogenic microorganisms such as Salmonella, Escherichia coli or E. coli, Camplylobacter and bovine spongiform encephalopathy (BSE) (Martinez 5531). Many of these pathogens are transferred to animals because of their confined housing and the lack of sanitations in the farms. Animal excrement falls through floor slats into a pit and their manure gets all over the animals body; this can cause the animal to become distressed, making them more susceptible to illnesses. The lack of sanitation can also lead to the contamination of dairy and meat products, affecting the general public if these products are consumed. These days, there have been many issues because of this situation. According to Cooper, although the deaths from food-related sicknesses decreased, some innovations have caused new problems, including the spread of antibiotic-resistant infectious agents and the proliferation of hormones in meat (Cooper 29). In other words, because these viruses are resistant to antibiotics, the chance of getting cured for the illness is slimmed. Moreover, communities that are near CAFO suffer from air- and water- borne illnesses because of the contamination done by CAFO (Cooper 29). Evidently, the diseases that are passed from livestock excrements is harmful for the both the animal and humans and there is a desperate need of solutions. There are two types of solutions that can combat the issue of animal wastes polluting the environment. One option is technological. For example, we can create a way to store and separate manure before disposing them on land . According to Steiner, many farmers already adopted equipment or techniques simplifying this operation such as mixers and separators, decreasing obstruction problems and easing transportation (Steiner 5532). Some farmers that are concerned about the environment already have different systems to reduce the amount of contamination such as creating biological systems for liquids that effectively breakdown some of the organic load (Martinez 5532). Another option to eliminate livestock waste is to adapt to the situation by creating constructed wetlands, soil filtered systems, and nitrogen removing systems (Martinez 5534). For example, a soil filter [can treat] the effluent of an anaerobic lagoon treating [animal] manure (Martinez 5534). This mechanism consists of marl gravel that can remove half of chemical oxygen demand (COD) and total suspended solids (TSS) (Martinez 5534). All in all, there is a need for stronger regulations of disposing animal excrements because the contamination of water, soil, and air, is detrimental to the environment and the public health. For the past three decades, the management of animal waste has been improving. For example, there are legislations that control the regulations of removing livestock manure. However, these laws do not affect the CAFO, the main contribution to polluting the environment. Nevertheless, there is still hope for the future. There are many solutions that prevent the pollution of the environment. If the government continues to tighten the regulations and farmers utilize technological and adapting methods to manage disposal waste, there will be a much safer and cleaner environment. Works Cited Cooper, M. H. (2000, November 24). Water quality. CQ Researcher, 10, 953- 976. Retrieved October 11, 2010, from CQ http://library.cqpress.com/cqresearcher/cqresrre2000112400. Researcher Online, Mallin, Michael A., and Lawrence B. Cahoon. Industrialized Animal Production-A Major Source of Nutrient and Microbial Pollution to Aquatic Ecosystems . Population and Environment 24.5 (2003): 369-385. Academic Search Premier. EBSCO. Web. 11 Oct. 2010. Martinez, Jos, et al. "Livestock waste treatment systems for environmental quality, food safety, and sustainability." Bioresource Technology 100.22 (2009): 55275536. Academic Search Premier. EBSCO. Web. 26 Oct. 2010. Osterberg, David, and David Wallinga. "Addressing Externalities From Swine Production to Reduce Public Health and Environmental Impacts." American Journal of Public Health 94.10 (2004): 1703-1708. Academic Search Premier. EBSCO. Web. 11 Oct. 2010. Weeks, J. (2007, January 12). Factory farms. CQ Researcher, 17, 25-48. Retrieved October 11, 2010, from CQ http://library.cqpress.com/cqresearcher/cqresrre2007011200. Researcher Online,
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Maryland - ENG - Eng101
Works CitedCooper, M. H. (2000, November 24). Water quality. CQ Researcher, 10, 953- 976.RetrievedOctober11,2010,fromCQResearcherOnline,http:/library.cqpress.com/cqresearcher/cqresrre2000112400.Osterberg, David, and David Wallinga. "Addressing
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ch01Student: _1.Taxes influence many types of business decisions but generally do not influence personal decisions.True False2.Taxes influence business decisions such as where a business should locate or how a business should bestructured.True Fal
Regis - ACCOUNTING - 401
ch02Student: _1.Corporations are required to file a tax return annually regardless of their taxable income.True False2.The tax return filing requirements for individual taxpayers only depend on the taxpayer's filing status.True False3.If a taxpay
Regis - ACCOUNTING - 401
ch03Student: _1.The goal of tax planning is tax minimization.True False2.Nontax factors do not play an important role in tax planning.True False3.Virtually every transaction involves the taxpayer and two other parties that have an interest in the
Regis - ACCOUNTING - 401
ch04Student: _1.Relative to for AGI deductions, from AGI deductions tend to relate to items that are more personal innature.True False2.Taxpayers need not include an income item in gross income unless there is a specific tax provisionrequiring the
Regis - ACCOUNTING - 401
ch05Student: _1.Gross income includes all income realized during the year.True False2.Excluded income will never be subject to the federal income tax.True False3.The all-inclusive definition of income means that gross income is defined very broad
Regis - ACCOUNTING - 401
ch06Student: _1.The profit motive distinguishes "business" activities from "personal" activities.True False2.All business expense deductions are claimed above the line.True False3.All investment expenses are itemized deductions.True False4.Ren
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ch08Student: _1.The Internal Revenue Code authorizes deductions for trade or business activities if the expenditureis "ordinary and necessary".True False2.Business activities are distinguished from other activities in that business activities are m
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ch09Student: _1.Like financial accounting, most business property must be capitalized for tax purposes.True False2.Tax cost recovery methods include depreciation, amortization, and depletion.True False3.If a business mistakenly claims too little
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ch10Student: _1.The amount realized is the sale proceeds less the adjusted basis.True False2.Generally, the amount realized is everything of value received in a sale less selling expenses.True False3.The adjusted basis is the cost basis less cost
Regis - ACCOUNTING - 401
ch11Student: _1.Generally, interest income is taxed at preferential capital gains rates and dividend income is taxed atordinary rates.True False2.Interest earned on U.S. savings bonds is interest received at sale or maturity but must be taxedannua
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ch12Student: _1.Current compensation is usually comprised of salary, wages, and bonuses.True False2.Employees complete a Form W-2 to specify their income tax withholding.True False3.Employers computing taxable income receive a deduction for salar
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ch13Student: _1.Qualified retirement plans include defined benefit plans but not defined contribution plans.True False2.Defined benefit plans specify the amount of benefit an employee will receive on retirement while definedcontribution plans speci
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ch14Student: _1.In general terms, the tax laws favor taxpayers who own their principal residence relative to taxpayers whorent it.True False2.Renting a residence may have nontax advantages over owning a home.True False3.A personal residence is n
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ch15Student: _1.Corporations are legally formed by filing articles of organization with the state in which the corporationwill be created.True False2.General partnerships are legally formed by filing a partnership agreement with the state in which
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ch16Student: _1.In general, a corporation may choose to use either the accrual or cash method of accounting no matterhow large the corporation.True False2.Corporations calculate adjusted gross income (AGI) just as individuals do.True False3.Corp
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ch17Student: _1.ASC 740 governs how a company accounts for all taxes it incurs.True False2.ASC 740 is the sole source of rules related to accounting for income taxes.True False3.Temporary differences create either a deferred tax asset or a deferr
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ch18Student: _1.The "double taxation" of corporate income refers to the fact that corporate income is taxed at both theentity-level and the shareholder-level.True False2.A distribution from a corporation to a shareholder will always be treated as a
Regis - ACCOUNTING - 401
ch19Student: _1.Gain or loss is always recognized when realized for tax purposes.True False2.Generally, before gain or loss is realized for tax purposes, the taxpayer must engage in a transaction.True False3.A taxpayer's tax basis in property alw
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ch20Student: _1.Income earned by flow-through entities is usually taxed once at the entity level.True False2.Partnerships tax rules incorporate both the entity and aggregate approaches.True False3.The term "outside basis" refers to the partnershi
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ch23Student: _1.The primary purpose of state and local taxes is to raise revenue to finance state and local government.True False2.All states employ some combination of sales and use tax, income or franchise tax, or property tax.True False3.State
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ch24Student: _1."Outbound taxation" deals with the U.S. tax rules that apply to U.S. persons doing business outside theUnited States.True False2.Amy is a U.S. citizen. During the year she earned income from an investment in a French company. Amywi
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ch25Student: _1.The amount of the estate tax is directly related to the amount of taxable gifts.True False2.The Federal transfer taxes are calculated using cumulative lifetime transfers.True False3.An exemption equivalent is the amount of annual
Regis - ACCOUNTING - 401
Regis - ACCOUNTING - 401
CHAPTER 10Acquisition and Disposition of Property, Plant, and EquipmentASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Valuation and classification of land, buildings, and equipment. Self-constructed assets, capitalization of overhead. Capitalizati
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CHAPTER 11Depreciation and Depletion11-1LECTURE OUTLINEChapter 11 can be covered in two class sessions. Most students are alreadyfamiliar with the three primary chapter topics: depreciation accounting, income taxdepreciation and depletion accounting
Regis - ACCOUNTING - 401
CHAPTER 11DEPRECIATION, IMPAIRMENTS, AND DEPLETIONTRUE-FALSEConceptualAnswerT F T T F F T F F T T F T F T T F T F TNo.1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20DescriptionNature of depreciation. Nature of depreciation. D
Regis - ACCOUNTING - 401
CHAPTER 11Depreciation, Impairments, and DepletionASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Depreciation methods; meaning of depreciation; choice of depreciation methods. Computation of depreciation. Depreciation base. Errors; changes in esti
Regis - ACCOUNTING - 401
CHAPTER 12Intangible AssetsASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Intangible assets; concepts, definitions; items comprising intangible assets. Patents; franchise; organization costs; trade name. Goodwill. Impairment of intangibles. Resear
Regis - ACCOUNTING - 401
CHAPTER 13Current Liabilities and ContingenciesASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Concept of liabilities; definition and classification of current liabilities. 2. Accounts and notes payable; dividends payable. 3. Short-term obligations
Regis - ACCOUNTING - 401
CHAPTER 14Long-Term LiabilitiesASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Long-term liability; classification; definitions. Issuance of bonds; types of bonds. Premium and discount; amortization schedules. Questions 1, 10, 14, 20, 23, 24, 25 2,
Regis - ACCOUNTING - 401
CHAPTER 15Stockholders EquityASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Stockholders rights; corporate form. 2. Stockholders equity. Questions 1, 2, 3 4, 5, 6, 16, 17, 18, 29, 30, 31 7, 10 8, 9 11, 12, 17 3, 13, 14, 15 3 7, 10, 16, 17 1, 2, 4,
Regis - ACCOUNTING - 401
CHAPTER 16Dilutive Securities and Earnings Per ShareASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. 2. 3. Convertible debt and preferred stock. Warrants and debt. Stock options, restricted stock. Earnings Per Share (EPS)terminology. EPSDetermining
Regis - ACCOUNTING - 401
CHAPTER 17InvestmentsASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Debt securities. (a) Held-to-maturity. (b) Trading. (c) Available-for-sale. Questions 1, 2, 3, 13 4, 5, 7, 8, 10, 13, 21 4, 6, 7, 8, 10, 21 4, 7, 8, 9, 10, 11, 21 8, 9 1, 12, 16 7
Regis - ACCOUNTING - 401
CHAPTER 18Revenue RecognitionASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics Questions Brief Exercises 1 Exercises 1, 2, 3 Problems 1 Concepts for Analysis 1, 2, 3, 4, 5, 7, 8, 9*1. Realization and recognition; 1, 2, 3, 4, sales transactions; high 5,
Regis - ACCOUNTING - 401
CHAPTER 19Accounting for Income TaxesASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Reconcile pretax financial income with taxable income. 2. Identify temporary and permanent differences. 3. Determine deferred income taxes and related items single
Regis - ACCOUNTING - 401
CHAPTER 20Accounting for Pensions and Postretirement BenefitsASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Basic definitions and concepts related to pension plans. 2. Worksheet preparation. 3. Income statement recognition, computation of pension
Regis - ACCOUNTING - 401
CHAPTER 21Accounting for LeasesASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics *1. *2. Rationale for leasing. Lessees; classification of leases; accounting by lessees. Disclosure of leases. Lessors; classification of leases; accounting by lessors. Res
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CHAPTER 23Statement of Cash FlowsASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)Topics 1. Format, objectives purpose, and source of statement. Classifying investing, financing, and operating activities. Direct vs. indirect methods of preparing operating act
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CHAPTER 24Full Disclosure in Financial ReportingASSIGNMENT CLASSIFICATION TABLE (BY TOPIC)TopicsBriefConceptQuestion Exercises Exercises Problem s forssAnalysis* 1.The disclosure principle;typeof disclosure.2, 3, 22* 2.Role of notes thata
Prairie View A & M - ENGL - 101
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Columbia - ELEN - E4815
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