Free Essay

Lat 1

In: English and Literature

Submitted By shawks
Words 4020
Pages 17
Running head: Wolves: Innocent victim or vicious killer?


Wolves Stephen Hawks Western Governors University

Wolves: Innocent victim or vicious killer?




Wolves, the very name polarizes people from one end of the spectrum to the other. From the people that believe they should be shot on site, to the opposite end where environmentalist feels that people hunting wolves should be shot on site. How could you argue with the people most directly affected by the re-introduction of wolves into their area? When your livelihood is constantly threatened by the predators, it drives people to extremes. In our initial settling of this country we drove the other predators (mainly Native American and wolves) from their lands; forcing them to remote outskirts. We nearly killed the wolf off in our drive to seize this vast territory and everything in it. By doing that we threw off nature’s food chain, which caused a ripple effect among other animals and plants directly affected by the wolf. By re-introducing the wolf to its once natural territory, are we trying to right an injustice done by our ancestors long ago? Research has shown that wolves impact society through its reputation as killer of livestock, important link in the eco-system, and pawn in the ongoing debates between Government and Conservationist groups. There’s something spiritual about gazing into a wolf’s eyes. It touches your soul and it changes you. According to Lopez (1978) “It takes your stare and turns it back on you. People suddenly want to explain the feelings that come over them when confronted with that stare-their fear, their hatred, their respect, their curiosity” (p4).You cannot deny the power and strength that lies in that stare, although we share different physical forms, we can still aspire to the virtues of

Wolves: Innocent victim or vicious killer?


the wolf namely strength, loyalty, pride, and wisdom and a oneness with its surroundings. Mankind has associated the vices of his own and named it wolf; then using the term as a metaphor for a lot of despicable human behavior. The bible depicted the wolf in an analogy sense as those that would prey upon God’s sheep. Wolves tales have been handed down through folklore and word of mouth since the dawn of time. Lopez (1995) proclaims: The human mind entertains itself with such symbols and metaphors, sorting out the universe in an internal monologue, and I think it delights in wolves. The wolf is a sometime symbol of evil, and the mind dotes on distinction between good and evil. He is a symbol of the warrior, and we are privately concerned with our own courage and nobility. The wolf’s is also a terrifying image, and the human mind likes to frighten itself. (p 226). Mankind endured a lot of suffering and pain during the middle Ages and due to this deep frustration and anger; they took it out on the wolves. This underlying concept was obviously still in our ancestors conscious when they first landed in America. The ferocity and tenaciousness that they hunted the wolf bordered on obsessiviness. Mirroring their ancestor’s passions and actions when they originally drove them from England. They still had this deep hatred from their homelands for the wolf, only to find that by the time they sailed to the Americas, they found themselves face to face with wolves again. Thinking themselves the predators, they had to fight to gain a foothold against two already established predators the Native Americans and wolves. Among some of the early pioneers and settlers a thought dawned upon them that the Native Americans already knew. The wolf was an integral part of the landscape and as much a part of the land as the forests, grass, and other animals. It too, had its role to play and was an important link in these new and uncharted eco-systems. To rid the land of the wolf was in some minds the

Wolves: Innocent victim or vicious killer?


same as erasing the sky overhead or the land beneath. Much to our chagrin we did our best to rid the land of the wolf, and then either repentant or realizing we had made another mistake by attempting to control nature, we brought the wolf back. Wolves’ behavior stimulates an excitement in men and brings on strong emotions, especially if the men or their livestock are threatened. Everyone looks for explanation for the wolf’s behavior. Eskimos’ and Indians using natural explanations, and accept that some things are inexplicable and just attribute the many legends handed down of the wolf. Biologists study their data looking for clues, but in the end it is what we imagine the wolf to be, than what hard evidence suggests. (Lopez, 1996) (Coleman, 2004). Wolves have territory’s which they will stray from time to time. They are always on the hunt for their next meal. They are also opportunists and will take an easy kill over harder to work for kill such as an Elk or Moose. While the rancher’s cattle and other domesticated animals may be in the rancher’s territory the wolf does not see it that way. They are just acting on instinct to provide for their family (pack), and if it can save energy and time by nabbing an easy target, than it will. Harsh winters, or other encroaching packs may cause the wolf to look outside of its normal range for food, thereby causing it to come closer to people’s homes and settlements. Follow the wolf as he traverses his territory, as he glides through the woods, the seeds stuck in his fur fall off, miles from where they originally became stuck in his fur. Thereby dispersing plant/tree seeds. He hears a Raven perched on the carcass of an animal the wolf had killer earlier. The den that the wolf was born into has become home to a family of porcupines. Running down a herd of Moose, the slow and sick animals get left behind by the rest of the herd; an example of how the wolf predominantly prunes the various herds of the old and infirmed and very young. On the other hand wolves have been known to run through the herds just for the

Wolves: Innocent victim or vicious killer?


thrill of it. They will also choose the fittest of the herd, and they don’t always kill just what they need. At times they will kill in surplus. Normally if the Alpha couple is denning, the extra food supply comes in handy. They have shown an uncanny ability to not kill where the herds are thin in their territory, but they wait until the herd has filled out before attacking them again. Other factors come into play affecting the wolves’ choice of food; weather, abundance of game, andother packs wandering in their territories. They are predators on the prowl for their next meal, but they are also opportunist and will feed on domestic animals when available. Klein (2002) states “The wolf had one of the widest distributions of all land mammals before the colonization of North America. Their territories included most of North American including the Yellowstone area” (p 90.) The standard procedure at the time was that man was the master of this new land, and as such killed and claimed as he went; including poisoning and killing the wolf on site. Perhaps compounding the problem was the hatred of the wolves that the early settlers brought with them. The late 1800’s brought a demand for Wolf pelts even though the Government created a Wildlife Protection Agency in 1872. The wolf was not part of the protective list. Along with the indiscriminate killing of the normal prey of wolves by hunters, it was no surprise that wolves started feeding on livestock and other domestic animals. The ranchers convinced state legislature to put a bounty on the wolf. “Nearly 30,000 wolf bounties were claimed between 1895 and 1917 in Wyoming alone” states Klein (2002, p 90) The local livestock producers were still not satisfied with the state’s efforts at eradicating the wolf. They turned to the Federal Government who up until the 1950’s acted on their policy to kill the wolf. Conflicting emotions were beginning to emerge as there were some who worked in the newly formed national park system that believed their primary creed as stated by Klein (2002) was, “the fundamental purpose of the (national) parks is to conserver the wild life therein and to provide

Wolves: Innocent victim or vicious killer?


for the enjoyment of the same in such manner and by such means will leave them unimpaired for the enjoyment of future generations” (p 92). Fortunately for the wolves, and other predators; the scientists started understanding the ecosystems better and came to an understanding of how important a role the predator played. One biologist, Aldo Leopold, came face to face with the problem when the deer population had exploded and now they were dying. Without the wolf to control the deer population, the deer had depleted the vegetation, and that along with several harsh winters caused thousands of deer to die. Public sentiment and scientific understanding started working together to convince the Government to stop its’ predator control program. The wolf had been largely eradicated from Yellowstone Park and now an abundance of elk were present. In the absence of any predators to keep it in check, the park rangers were authorized to kill a certain number of elk to keep the herds in check. The public caught wind of this and a public outcry caused the Government to prescribe a natural remedy where possible. In other words they wanted a “natural regulation”. Let the predators keep the herds in check. The new policy was somewhat flawed as the natural predator was gone from the park. During the 1980’s the Government had finally come up with a plan to re-introduce the wolf to Yellowstone Park. There was much debate how that was to be handled, during this time the wolf population had started to recover on its own, since it was put on the endangered list in 1974. While the Government debated endlessly with lobbyists and local municipalities, the wolf took matters into its own hands (paws) and started trickling into the Rocky Mountains on its own. Being the opportunistic hunter that it is, the wolf killed several cows and sheep it found along its way, thereby earning the ire of the local ranchers. Fortunately the Park Service Director William Penn Mott, came up with the idea of compensating the livestock producers $3000 for

Wolves: Innocent victim or vicious killer?


each livestock loss. He figured that would be the best way to remove the one big obstacle the local ranchers had against the wolf re-introduction. This eventually led to the creation of a permanent Wolf Compensation Trust, which was financed entirely by private donations. Throughout all this, several battles were fought locally between the ranchers and local Government representatives who pressured their congressman to oppose any wolf re-introduction policy from taking effect; or by constantly throwing up roadblocks to the passage of any type of bill for the Federal Government to adopt an official policy on wolf re-introduction. Pressure was building from the environmentalist who also had powerful lobbyists on their side who were also pressuring their representatives in congress to push the Government to adopt a program to bring the wolf back to Yellowstone Park and selected areas. Out of all this political maneuvering back and forth, the Wolf Management Committee was finally created in 1991 to resolve these issues. The committee was composed of 6 members, who represented state and federal agencies, two from the conservative interests, and one each from a hunting and livestock industry interest. Finally after much bickering back and forth between all members, a compromise was reached to allow the wolf to be re-introduced into certain areas, including Yellowstone Park with the caveat that even though the wolves were on the endangered list, the ranchers could kill the wolves preying on their livestock. The ranchers in turn would have to report each killing so the effect of the re-introduction of wolves could be measured. Along these lines the federally mandated act gave landowners permission to harass any wolf in a non-lethal manner at any time. No poisoning or traps allowed, although livestock producers on public lands could kill wolves under certain conditions. The Governmental agencies had the option of relocating wolves to another territory if the wolves’ depredations grew too rampant. The state and local tribes also had the power to relocate wolves if the hoofed animals (deer, elk, and moose) were unduly affected by

Wolves: Innocent victim or vicious killer?


the wolf, if their numbers became too thin to support hunting and the wolves’ dietary needs. The federal policy also removed the payout to ranchers and livestock producers of any animals lost due to the re-introduction of the wolf. The Government did acquiesce by stating that they would revisit the situation after several breeding cycles to see if the wolf population was sufficient enough to take them off the endangered species list. At that point the local tribes or states would take over the wolf management program and the Federal Government’s involvement would end. (Klein, 2002). Bickering and debate continued due to some of the states not wanting to manage the wolves themselves, because they wanted their constituents to have permission to kill the wolves on site. The states primarily supporting this: Montana, Idaho, and Wyoming did not have enough public support to come to agreement on a suitable wolf management program. The states essentially agreed that until the wolf came off the endangered list, they would have very little to do with the wolf management project. In an effort to appease the local livestock producers and ranchers the Defenders of Wildlife did start compensating for wolf kills of domesticated animals as long as the person contacted their state game warden, and had a trained biologist conduct the investigation. The rancher would be compensated fair market value for their loss. (Klein, 2002). One of the biggest obstacles the wolf faces is from the hunters. Unfortunately humans and wolf sometimes both seek the same prey. Hoofed herds that have been thinned out are sometimes blamed on wolves, but it is the commonly the sportsman and trophy hunters that were overzealous in their pursuit of game to shoot. Even as early as the 1930’s and 1940’s research had shown that predator control was ineffective and unnecessary in game management, unfortunately few people listened. (Busch, 2007).

Wolves: Innocent victim or vicious killer?


Wolf management is difficult at best, and must take into consideration every concern of those that coexist with the wolf. It is always striving to maintain harmony with state and local representatives, which must be continually maintained to ensure the wolf recovery program continues successfully. As the number of wolves increase, they tend to stray farther than the territories the Government has set aside for them; thereby increasing the risk of run-ins with humans and their livestock, in an effort to help avoid any temptation on the wolf’s part. Studies have shown that wolves living near livestock do not prey on them as much as originally thought; though they do tend to attack sheep more frequently than cattle, which wolf recovery coordinator, Ed Bangs, acknowledges the fact that “sheep are just vulnerable to predators”. There has been direct correlation to the greater the wolves population, the greater the depredation of livestock especially on federal lands or territory adjacent to federal lands. Overall though, it is a small number compared to the same depredation of livestock from other predators including; coyotes, mountain lions, and bobcats. (Wilmot, J. Clark, T., 2005). The management process still continues today full of disputes between conservation groups, wildlife managers, hunters, livestock producers and others. The debate continues in the newspapers, courtrooms, scientific and management arenas, including legislative sessions. The differences remain largely in the eye of the beholder, and as such finding common ground remains elusive. Needless to say, the financial payout to ranchers and livestock producers has gone a long way to dampen the fire of hatred they originally felt for the wolf. (Wilmot, J. Clark, T. 2005). Studies have found that the success of wolf re-introduction has been regarded overall as a success, but it depends on whose point of view you hear. The sheep farmers who tend sheep in the French section of the Alps will tell you that they were just barely getting by to begin with.

Wolves: Innocent victim or vicious killer?


Than along come the wolves again, and even with compensation from the Environmental Department, the money hardly makes up for their loss of livestock. According to the environmentalists in France, the wolves were not entirely to blame. France has a stray dog population of 50,000 plus roaming the countryside that also attacks livestock and kills in somewhat the same manner as wolves. In the end the Government put forth the “existence of wolves is an enrichment of Frances natural heritage.” They acknowledge that conflicts are inevitable and that the sheep farmers should take adequate precautions to minimize the risk of wolves attacking their flocks. They reaffirmed their backing for continued compensation from wolf depredation. (Herda-Rapp, A.G, Theresa, L. (2005). Although the controversy continues over the wolf re-occupying its once ancient territory. Smith and Bangs realize that “Wolves are seen as pawns in a larger cultural and philosophical battle that has been ongoing since the settlement of the American West. In part, predator eradication was “how the West was won”. The range was made more profitable for livestock production through predator removal.” This sentiment still rings soundly in the mid-western part of the nation where the majority of the wolves are now. The studies continue today on the hunter’s claim that the wolves are killing off the elk. The wolves also prey on hoofed animals including the bison and moose, but appear to favor the elk. The conservationists side with the wolf because the elk were wreaking havoc on the Aspen trees and other foliage. All parties agree that more long-term studies need to continue to monitor this eco-system since the dynamics have changed since the wolf population is rebounding in its federally protected territory. (Hayward, M. W. Somers, M., 2009). As Doug Smith (Wolf Project Leader) stated in 1999 “The wolf recovery has been incredibly successful, but very difficult. The real challenge has been to reverse past policy.”

Wolves: Innocent victim or vicious killer?


While scientists agree that in the larger eco-system the predators do play an important role in regulating populations of other animals, which in turn cascades down to the other organisms in the food chain as well as the eco-system. Evidence has suggested also that wolves tend to favor wild game instead of domesticated animals, but still ranchers will show you the carcasses of dead cattle to argue the point. On the other side of the argument the local hunters and ranchers state that the number wolves reported by the Government is off, because a lot of the wolves have dispersed to start new packs in new territories. Regardless of the actual facts and opinions, the controversy lingers on. (Lowry, 2009, p 19). While this seems such a simple debate as to whether to bring the wolf back, it is much deeper due to the many parties involved and the larger issues at stake. Whichever party is pushing their wolf agenda it is always with the slant being toward their advantage and gain. As Steven Primm and Tim Clark say, "Carnivore conservation in the Rocky Mountains is more than a biological problem; it is a public policy problem with multiple dimensions. If carnivores are to survive in the wild, scientists, conservationists, land managers, and citizens must develop a broader understanding of the social, cultural, economic, and administrative dimensions of carnivore conservation." After all has been said and done there is no “one size fits all” answer to the wolf issue. (Nie, M.A 2003). The papers reported nationally in May of 2011, that the Grey Wolf had been removed from the endangered list. The joyous cries of hunter and ranchers alike could be heard throughout the western states. While humans may be kind on the outside, they are vicious to the core, especially when it comes to wolves. Perhaps some of the best reasons for letting the wolf re-populate the United States may be historic rather than ecological. The wolf has proven it helps ecosystems overrun with leaf nibblers, they also bring a sense of wildness to the parks they

Wolves: Innocent victim or vicious killer?


inhabit. Their continued repopulation will certainly maintain the love/hatred mankind has felt for them since the early settlers starting exploring this land. (Coleman, 2004).

Conclusion Wolf management does not have to be done through the barrel of a rancher’s gun. Education, and following safeguards can help deter the potential of conflicts between wolfs and livestock. While the grey wolf was taken off the endangered list earlier this year, it is too early to see if this nation will make the same mistakes as in the past to eradicate the wolf once and for all, or if saner heads will prevail. It is too early to tell if the combination of open season on the wolf, combined with Government policies will keep the wolf population at a satisfactory level to keep all the parties involved content. Only time will tell if the processes put in place, will allow mankind and wolf to co-exist in long running love/hatred affair that has lasted several hundred years. The question of whether the wolf is an innocent victim or vicious killer is answered best by where the reader stands in the wolf issue. Studies have shown that wolves do impact society through its reputation as killer of livestock, important link in the eco-system, and pawn in the ongoing debates between Government and Conservationist Groups.

Wolves: Innocent victim or vicious killer?


References Brunner, R.D., Colburn, C.H., Cromley, C.M.,(2002) Wolf Recovery in the Northern Rockies. Klein R.A. (pp 88-127) Finding Common Ground: Governance and Natural Resources in the American West. New Haven, CT. Yale University Press. Busch, R.H. (2007) The Wolf Almanac: (3rd ed.). Guilford, Conn, USA: The Lyons Press. Clark, T.W., Casey, D., & Rutherford, M.B., (2005) Wolf Restoration: A Battle in the War over the West. Clark, T.W., Wilmot, J. Co-existing with Large Carnivores. Lessons from Greater Yellowstone: (pp. 138-176). Covelo, California: Island Press. Coleman, J (2004) Vicious: Wolves and Men in America: New Haven, CT, USA: Yale University Press. Delach, A., Fascione, N., Smith, M.E., (2004) Minimizing Carnivore-Livestock Conflict: The Importance and Process of Research in the Search for Coexistence. Breck, S. (pp 9-27). State Wildlife Governance and Carnivore Conservation. Nie, Martin. (pp 197-219) People and Predators: Covelo, California: Island Press. Hayward, M. W. Somers, M. (2009) Reintroduction of Wolves to Yellowstone National Park: History, Values and Ecosystem Restoration. Smith, D., Bangs, E.E. (pp 92-125) Reintroduction of Top-Order Predators: Hoboken, NJH: Wiley-Blackwell. Herda-Rapp, A, Goedeke, A., Theresa L. (2005) Constructing the People and Places in Wildlife Management issue. Campion-Vincent, V. (pp 99-101) Mad about Wildlife: Looking at Social Conflict over Wildlife. Leiden, NLD. Brill Academic Publishers.

Wolves: Innocent victim or vicious killer?


Lopez, B.H. (1995) Of Wolves and Men. New York, NY. Touchstone. Lowry, W.R. (2009). Repairing Paradise: The Restoration of Nature in America’s National Parks. Washington, D.C. Brookings Institution Press. Nie, M. A. (2003) Beyond Wolves: The politics of Wolf Recovery and Management. Minneapolis, MN, USA: University of Minnesota Press.…...

Similar Documents

Premium Essay

Unit 1 Assignment 1

...Unit 1 Assignment 1 1. Describe the role of software for computers: Computer software tells the hardware what to do. Without any software, the hardware would be worthless. Think of the software as a subject in school, and the hardware as you or your brain. Without any learning, you can't do anything. One you have learned some math, and then you are able to solve math problems. This learning is usually accomplished through downloads or CD's that are loaded into the computer. At the very basic level, computer software contains specific instructions for how to accomplish a specific task. These instructions tell the hardware exactly what to do, and how to do it 2. Identify the hardware associate with a computer: the physical components that make up a computer system. There are many different kinds of hardware that can be installed inside, and connected to the outside, of a computer. Here are some common individual computer hardware components that you'll often find inside a modern computer case: Motherboard, Central Processing Unit (CPU), Random Access Memory (RAM), Power Supply Video Card, Hard Drive (HDD), Solid-State Drive (SSD), Optical Drive (e.g. BD/DVD/CD drive) Card Reader (SD/SDHC, CF), etc. Here is some common hardware that you might find connected to the outside of a computer: Monitor, Keyboard, and Mouse 3. Describe how computer store data: it converts the request into binary digits and its stores the data in a database. As a table format. The binary data can......

Words: 324 - Pages: 2

Premium Essay

Lat - Living Apart Together

...LAT - Living Apart Together LAT is the non-traditional way of being together in a marriage. Traditionally, a married couple lives together, but the LAT-lifestyle is a whole different kind of marriage. This lifestyle ‘LAT’ is becoming very popular. How can this be? Does living apart from your loved one make life easier or harder? Can LAT really improve a relationship or does it have the opposite effect? Why do these LAT-couples choose to live apart? “Jobs and places of work contribute heavily to this choice”: Career before family is becoming a very popular trend, so the LAT-lifestyle gives a huge opportunity to put your career first. Not living together gives couples a bigger space individually , so they can focus on the activities they like to do without annoying their partner. Even though the married couple may love each other very much, they are still two different people that can have very different opinions. This space can also make the partner much more interesting how much fun it was to get ready for the date..”: Being together all the time can become a boring thing, so getting excited to go on dates like in the beginning of a relationship may keep the exciting spark that a new couple has. LAT also shows a lot of trust: Needing to trust your loved one to do the right thing, without you giving your advice all the time or trusting them notto have an affair. Living two different places can also be very exciting, especially if they live in two very dissimilar places. So...

Words: 640 - Pages: 3

Premium Essay

Lat Task 2

...Task 317.1.5-03-05 March 6, 2013 Executive A has a personality is described as fierce driven and ambitious. After taking over as the CEO of the company the company has had a complete transform with stock up at 128%. The executive does not take credit for the company doing so well; instead he is fast to accept the responsibility of poor results or mistakes resulting from the company. This personality is consistent with a level 5 leadership style. According to Robins and Judge, a level 5 leader is “fiercely ambitious and driven, but their ambition is directed toward the company rather than themselves.” This describes executive A personality. Leader B would best be described as a transactional leader. According to Robins and Judge, a transactional leader is someone who guides or motivates their followers in the direction of established goals by clarifying role and task requirements. This describes leader B, as goals were established by clarifying the roles and task requirements. A chain of command is also recognized by selecting a subordinate to delegate tasks. Corrective action is enforced for bad performance and leader B rewards employees for good performance. According to Robins and Judge, a transformational leader is someone who inspires followers to transcend their own self-interests and who are capable of having profound and extraordinary effect on followers. This is the type of leader, leader C is. Leader C believes in the goals and missions set up by...

Words: 547 - Pages: 3

Premium Essay

Case 1-1 goodwill. Long-term debt and other obligations of an acquired company should be valued for consolidation purposes at their fair value. On January 1, 2010, Lester Company purchased 70% of Stork Corporation's $5 par common stock for $600,000. The book value of Stork net assets was $640,000 at that time. The fair value of Stork's identifiable net assets were the same as their book value except for equipment that was $40,000 in excess of the book value. In the January 1, 2010, consolidated balance sheet, goodwill would be reported at $177,143. When the value implied by the purchase price of a subsidiary is in excess of the fair value of identifiable net assets, the workpaper entry to allocate the difference between implied and book value includes a 1. debit to Difference Between Implied and Book Value. 2. credit to Excess of Implied over Fair Value. 3. credit to Difference Between Implied and Book Value. c. 3 If the fair value of the subsidiary's identifiable net assets exceeds both the book value and the value implied by the purchase price, the workpaper entry to eliminate the investment account debits Difference Between Implied and Book Value. The entry to amortize the amount of difference between implied and book value allocated to an unspecified intangible is recorded 1. on the subsidiary's books. 2. on the parent's books. 3. on the consolidated statements workpaper. c. 3 The excess......

Words: 4751 - Pages: 20

Premium Essay

Wgu Lat 1 Final

...Has Asian Industrialization had a Negative Impact on the Global Marketplace? An Investigation into the Effect of Industrialization of Select Markets and their Impact on the Global Marketplace. Has Asian Industrialization had a Negative Impact on the Global Marketplace? The global marketplace has seen a large shift in buying power in recent years. Former world leaders have seen their influence on the marketplace dwindle as industrialization begins to take hold in countries previously not seen as traditional powerhouses. Worldwide, prices have risen at a rate never before seen. With a burgeoning population of middle class workers, Asia as a whole, and China and India specifically, have fueled this pricing explosion. Research shows that the development of these former 3rd world countries is responsible for a large increase in global pricing due to the high demand for steel, oil, and agricultural products. One major industry which has been affected by this shift is the steel industry. The demand for steel along with the decreased supply has caused prices to increase by 25 to 45 percent in the US market. (Van Der Schans, 2007). Several factors have coincided to deal a damaging blow to the US steel market. Firstly, China and India have become major players in the steel industry, accounting for the consumption of over 25 percent of the worldwide steel supply. Cooney found that, “China has become both the world’s largest steelmaker and steel consumer.” (2006). China’s...

Words: 2513 - Pages: 11

Free Essay

Nic 36 Lat

...(emitida en diciembre de 2003) NIC 16 Propiedades, Planta y Equipo (revisada en diciembre de 2003) NIC 21 Efectos de las Variaciones en las Tasas de Cambio de la Moneda Extranjera (revisada en diciembre de 2003) NIC 39 Instrumentos Financieros: Reconocimiento y Medición (revisada en diciembre de 2003) En marzo de 2004 el IASB emitió una NIC 36 revisada, que ha sido modificada por los siguientes pronunciamientos: • • • • NIIF 5 Activos no Corrientes Mantenidos para la Venta y Operaciones Discontinuadas (emitida en marzo de 2004) NIIF 8 Segmentos de Operación (emitida en noviembre de 2006) NIC 1 Presentación de Estados Financieros (revisada en septiembre de 2007) NIIF 3 Combinaciones de Negocios (revisada en enero de 2008) Las siguientes Interpretaciones se refieren a la NIC 36: • • • • SIC-32 Activos Intangibles—Costos de Sitios Web (emitida en marzo de 2002 y modificado posteriormente) CINIIF 1 Cambios en Pasivos Existentes por Retiro del Servicio, Restauración y Similares (emitida en mayo de 2004) CINIIF 10 Información Financiera Intermedia y Deterioro del Valor (emitida en julio de 2006) CINIIF 12 Acuerdos de Concesión de Servicios (emitida en noviembre de 2006 y modificada posteriormente) © IASCF 1683 NIC 36 ÍNDICE párrafos INTRODUCCIÓN IN1–IN10 NORMA INTERNACIONAL DE CONTABILIDAD 36 DETERIORO DEL VALOR DE LOS ACTIVOS OBJETIVO ALCANCE DEFINICIONES IDENTIFICACIÓN DE UN ACTIVO QUE PODRÍA ESTAR DETERIORADO MEDICIÓN DEL IMPORTE RECUPERABLE Medición......

Words: 21538 - Pages: 87

Free Essay

Paper 1

...ewoluującej gospodarce. W związku z tym, polityki dotyczące zachęt podatkowych, stawki podatku oraz metody obliczania podatku mogą zmienić się niemalże bez ostrzeżenia. Stawki podatku mogą ponadto różnić się w zależności od zakresu, branż, czy jurysdykcji, w jakiej spółka działa. Niniejszy dokument ma służyć jedynie jako punkt wyjścia do tematyki systemu podatku dochodowego od osób prawnych w Chinach. 1. Ramy prawne 1.1. Źródła prawne podatku dochodowego od osób prawnych Obowiązujące przepisy chińskie dotyczące podatku dochodowego od osób prawnych obejmują „Prawo Chińskiej Republiki Ludowej dotyczące podatku dochodowego od osób prawnych”, „Szczegółowe zasady wprowadzenia prawa Chińskiej Republiki Ludowej dotyczącego podatku dochodowego od osób prawnych” obowiązujące od 1 stycznia 2008 r. oraz inne powiązane okólniki wydawane przez Ministerstwo Finansów i Państwową Administrację Skarbową. Państwowa Administracja Skarbowa prowadzi stronę internetową w języku angielskim, która zawiera wiadomości, statystyki, umowy dotyczące opodatkowania oraz tłumaczenia chińskich przepisów podatkowych (nie 1 © 2012 EU SME Centre Wytyczne: Podatek dochodowy od osób prawnych w Chinach gwarantuje się jednak kompleksowości ani aktualności tych informacji i należy je zweryfikować we własnym zakresie). 1.2. Płatnicy podatku dochodowego od osób prawnych Zgodnie z chińskim prawem dotyczącym podatku dochodowego od osób prawnych, wszelkie przedsiębiorstwa lub organizacje, które uzyskały......

Words: 6965 - Pages: 28

Premium Essay

Oce Hw #1

...HW 1 Due 2/24/13 – by noon, really at noon. Turn in via SAKAI – do not email it. Turn it into a .pdf file using export or save as. Please do not turn in a .doc or a .docx file. Name your file as follows. Lastname_hw1.pdf - like roman_hw1.pdf A Note about calculations in general, please read. Before turning your work in, it is important to ask yourself whether a calculated answer is within the realm of possibilities, independent of how detailed the calculations required to determine the answer were. For example, if I asked you how long it would take a frozen turkey sitting on your counter to thaw, you could do some fairly complicated calculations. You could consider factors like the temperature of the room, the weight of the turkey, the shape of the turkey, skin or no skin, the humidity, the heat capacity of turkey meat, etc...... If you did a lot of math and got an answer of either 4 seconds or 2 months, you should probably suspect you did something wrong. If your answer was 8 hours, that could seem reasonable given what you've likely observed with popsicles and snowmen. So, the point is, you have to apply some common sense and check your answer. You'll be given more credit on the HW (and in life in general) for admitting your answer seems wrong based on simple logic. Explaining your logic and admitting you got tripped up by the calculation is better than standing by an answer that really make no sense at all. Altimeter measurements. 1) The basic principle of satellite......

Words: 1039 - Pages: 5

Premium Essay

Egt 1 Task 1

...EGT 1 Task 1 A. 1. The profit maximization approach used when total revenue and total cost are compared is the largest positive gap or profit gained between total revenue less total cost. In the table provided the largest profit or profit maximization would be $540. When you produce 8 items profit is at its highest point. To calculate total revenue you take the price times the quantity and to calculate total cost you take the sum of variable and fixed costs. 2. The profit maximization approach used when marginal revenue and marginal cost are compared is to take the marginal revenue less the marginal cost. In this process you look at how each additional unit affects total revenue and total cost. Marginal revenue is equal to the change of total revenue divided by change in quantity and Marginal cost is equal to the change in total cost divided by change in quantity. Once marginal cost exceeds marginal revenue it is not effective to produce the product and there is no longer a profit maximization. The profit maximization approach when using marginal revenue and marginal cost is to make as many products as you can until marginal cost equals marginal revenue. B. 1. Marginal revenue it the change in total revenue divided by the change in quantity. To get total revenue so that you can calculate marginal revenue you need to take the price times quantity less total cost. Marginal revenue becomes elastic and stays constant when there is perfect competition. But marginal revenue usually...

Words: 883 - Pages: 4

Premium Essay

Edp 1 Task 1

...Running Head: Children's Literature Task 1 1 Children;s Literature Task 1 Arthur Carroll Western Governor's University Children's Literature Task 1 2 Children's Literature Task 1 It is well known that the world is filled to the brim with a rich history in athletics, education, science, politics, and the arts. What is not common knowledge is the history and richness of children's literature and how it eventually became what it is today. Just like most things, what we now know as children's literature is nothing like what it was originally, it has transformed into something else entirely. Nonetheless, it has as colorful a history as it does some of it's own books. Before children's literature was ever even written down it was given to children in a less tangible way; orally. Prior to publishers like Scholastic and Golden Books existence, the technology to write books was long and tedious, especially if the author was trying to make many copies. So instead, children's literature was told out loud where many could hear it at once and the time factor for preparation was at a minimum. Once authors had better technology to help simplify the process of physical writing, oral literature transformed into written literature. It wasn't always computers or even typewriters though, written used to literally mean written. Like the transformation from mouth to pen, pen evolved to......

Words: 882 - Pages: 4

Premium Essay

Unit 1 Assignment 1

...Homework Unit 1 Assignment 1 1. Why is the CPU the most important component in a computer? It’s the part of the computer that runs programs. 2. What number does a bit that is turned on represent? What number does a bit that is turned off represent? A turned on bit is 1 and a turned off bit is 0. 3. What would you call a device that works with binary data? A digital device 4. What are the words that make up a high-level programming language called? Key words or reserved words 5. What are the short words that are used in assembly language called? Mnemonics 6. What is the difference between a compiler and an interpreter? A compiler translates a high-lever program into a separate machine language program; whereas, an interpreter is a program that both translates AND executes instructions in a high-level program language program. 7. What type of software controls the internal operations of the computer’s hardware? Operating systems which is a type of system software. Unit 2 Assignment 1 Short Answer 1. What does a professional programmer usually do first to gain an understanding of a problem? Works with and interviews the customer to gain an understanding of what the customer wants the program to accomplish. 2. What is a pseudocode? A “fake” code that programmers use to test their programs before executing them. 3. Computer programs typically perform what three steps? A) Input is received B) Some process......

Words: 508 - Pages: 3

Premium Essay

Stx Part 1

...vrii-1~l‘; 1-:l:~:1:$ UNDERNI NGS MINISTERIET Studemereksamen 2. delpmve kl. 09.00 -14.00 Onsdag den 25. maj 2011 Id. 9.00 - 14.09 Side 1 af 12 sider Answer either A or B A The texts in section A focus on the trend “Living Apart Together” (L.A.T.). Write a paper (700-1000 words) in which you answer the following questions. Answer the questions separately. 1. 2. 3. Explain what “Living Apart Together” is, and give an outline of the different views presented in texts 2 and 3. Text 3 is a personal comment. How is that reflected in its tone and style? Give examples from the text. Taking your starting point in text 1, discuss What the consequences of L.A.T. might be. Page . . . 2 4 7 Texts 1. Rosemary Bennett, “Couples that live apart. . .stay together”, an article from The Times website, May 12, 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Jill Brooke, “Home Alone Together”, an article from The New'Y0rk Times website, May 4, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Gary Picariello, “Just What Modern Romance Needs”, a comment from Associated Content website, March 30, 2007 . . . . . . . . . . . . . . . . . . . . . . . . . B Write an essay (700-1000 words) in which you analyse and interpret Sky Brannon’s short story “Fireweed”. Your essay must include the following points: - the way the story is structured - the main theme - a characterization of Baluta/Joel - the......

Words: 4642 - Pages: 19

Premium Essay

Assingment 1 Unit 1

...1. Explain the difference between operating system software, application software, and utility software. The difference between the 3 programs is that the operating system is the central control for all programs on a computer. The utility software is what keeps the operating system and application working normal without clutter or virus. Then the application software is what issued in the operating system to interact with the hardware to make the computer my user friendly. 2. Explain the concept of virtual memory and why it is needed. Virtual memory is the use of hard drive space for program data that is currently not in use. So that the program that does need the ram memory can use it without being hinder. 3. What would be a possible cause of disk “thrashing”? Disk thrashing could be possible if you have to mean application open at once. Which could over run your ram and your virtual memory? This could cause considerable damage to the hard drive do to the transferred data back and forth over it. 4. How is the Windows registry organized? Keys and sub keys 5. How would you change mouse parameters like double-click speed? To change the parameters you would first go to the start button on bottom left of your screen. From there find the control panel and click it. The go to the hardware and sound button were you will find the mouse button. Once you’re in mouse properties under the buttons tab you will see the double-click speed option to change it. 6. Why...

Words: 501 - Pages: 3

Premium Essay

Unit 1 Assignment 1

...Unit 1 Assignment 1 Exploring Programming Languages PT1420 Introduction to Programming Pong Sintaisong ITT-Tech Tempe Campus Instructor: Ms. Kate Eskesen 9/23/2015 5 Programming Languages 1970s-2000 1970s Pascal: Niklaus Wirth was is the invertor and was invented in 1971 Motivation: To provide features that were lacking in other languages at the time. Forth: Forth was created in 1970 by Charles H. Moore Motivation: He wanted to create a language that would allow direct user and machine interactions. C: In 1971-73 Dennis M. Ritchie turned the B language into the C language. Motivation: Lack of features from B language so made C language. Prolog: Alain Colmerauer in 1973. Motivation: Unknown ML: In 1973 ML was invented as part of the University of Edinburgh's LCF project Motivation: Research in constructing automated theorem provers. Eventually saw that the "Meta Language" they used for proving theorems was more generally useful as a programming language. 1980s C++: Bjarne Stroustrup was the inventor. 1979 Motivation: He needed the use of a programming language that was concise and that produced compact and speedy programs. MATLAB: First Fortran MATLAB was portable and could be compiled to run on many of the computers that were available in the late 1970s and early 1980s. Cleve Moler is the inventor. Motivation: This document for engineers developing models and generating code for embedded systems using Model-Based Design with MathWorks......

Words: 715 - Pages: 3

Free Essay

Case 1

... Björn Lantz Lär lätt! Statistik - Kompendium Studentia Lär lätt! Statistik - Kompendium © 2006 Björn Lantz och Studentia Ladda ner kompendiet gratis på ISBN 87-7681-080-1 Studentia Lär lätt! Statistik - Kompendium Innehållsförteckning Innehållsförteckning 1. 1.1 1.2 1.3 1.4 1.5 1.6 Introduktion till statistik Inledning Stolpdiagram och fördelning Centraltendens Spridning Skevhet Några exempel 6 6 7 9 10 11 13 2. 2.1 2.2 2.3 2.4 2.5 2.6 2.7 Sannolikhetslära Inledning Union och snitt Oberoende händelser Betingade sannolikheter Bayes teorem Permutationer Kombinationer 17 17 17 18 19 19 20 21 3. 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 Diskreta fördelingar Inledning Väntevärde och varians för en diskret slumpvariabel Binomialfördelningen Poissonfördelningen Hypergeometriska fördelningen Geometriska fördelningen Negativa binomialfördelningen Additions- och multiplikationsformler 23 23 23 25 26 28 29 29 30 4. 4.1 4.2 4.3 4.4 4.5 4.6 4.7 4.8 4.9 Kontinuerliga fördelningar Inledning Exponentialfördelningen Normalfördelningen Standardnormalfördelningen Transformering till standardnormalfördelning Transformering från standardnormalfördelning Normalfördelningsapproximation av binomialfördelningen Normalfördelningsapproximation av poissonfördelningen Fördelningen för ett......

Words: 34061 - Pages: 137