The document discusses the external infrastructure in the business environment. It defines infrastructure as the basic structures and equipment needed for an organization or region to function properly. It then describes the different components of the ecological system that make up the external infrastructure, including the physical environment (geosphere, biosphere, atmosphere, lithosphere, hydrosphere), natural resources, forces of nature, and ecological conditions. It notes that while the environment was created for humans, humans also have a responsibility to maintain a balanced ecology.
AC102 PPT8 - Partnership Liquidation Lump Sum (PPT from Sir Leandro Fua) Carla
The document provides details about the liquidation of the partnership firm of Encina, Endrada, and Elina. It includes their statement of financial position before liquidation begins and statements of liquidation showing the realization of assets, distribution of gains or losses, payment of liabilities, and distribution of cash to partners under different scenarios of asset sale prices and treatment of capital deficiencies.
This document provides an overview and review of assurance principles, professional ethics, and good governance. It covers topics such as the different types of audits, audit standards and principles, the auditor's responsibility regarding errors, fraud and noncompliance, and risk factors to consider. The responsibilities of management and the auditor are discussed at each stage of the audit process from planning to completion. Guidelines are provided around quality control, independence, and maintaining professional standards.
The document provides an overview of chapter 1 of the textbook "Advanced Financial Accounting and Reporting, Part 1" which covers accounting for partnerships. The chapter objectives are to understand the characteristics of partnerships, accounting entries related to forming, admitting, and withdrawing partners from a partnership, bases for dividing net income/loss, and partnership financial statements. The summary covers partnership characteristics like association of individuals, mutual agency, limited life, unlimited liability, and co-ownership of property. It also discusses the accounting entries for forming a partnership such as recording partners' investments.
This document provides an overview of partnership law in the Philippines. It begins by explaining that partnerships were previously governed by different codes depending on whether they were commercial or non-commercial, but the current Civil Code superseded these and applies uniformly. The document then defines a partnership as an agreement between two or more persons to contribute money, property, or industry to a common fund with the intention of dividing profits. It outlines the key characteristics and features of partnerships, including the requirements for a valid partnership contract, the parties' legal capacity, their contributions, and that the purpose must be to conduct a lawful business for profit. It also notes that a partnership has a separate legal personality from its partners. The document provides various examples and case studies to
The document discusses various aspects of group behavior and decision making in organizations. It defines formal and informal groups, and explores reasons why people join groups like security, status, and goal achievement. It examines models of group development including forming, storming, norming, performing and adjourning. It also discusses factors like roles, norms, status, size and cohesiveness that influence group dynamics and decision making processes. Different techniques for group decision making are compared in terms of their effectiveness.
The document discusses the dissolution of partnerships through changes in ownership. It defines dissolution as a change in the relationship between partners caused by any partner ceasing to be involved in the business. Dissolution is distinguished from liquidation, which ends the business operations. Causes of dissolution include the admission, withdrawal, death, or incorporation of a partner. A new partner can be admitted through purchasing an interest from existing partners or investing new assets, with the consent of continuing partners. Accounting entries are provided to record various scenarios of partner admission.
AC102 PPT8 - Partnership Liquidation Lump Sum (PPT from Sir Leandro Fua) Carla
The document provides details about the liquidation of the partnership firm of Encina, Endrada, and Elina. It includes their statement of financial position before liquidation begins and statements of liquidation showing the realization of assets, distribution of gains or losses, payment of liabilities, and distribution of cash to partners under different scenarios of asset sale prices and treatment of capital deficiencies.
This document provides an overview and review of assurance principles, professional ethics, and good governance. It covers topics such as the different types of audits, audit standards and principles, the auditor's responsibility regarding errors, fraud and noncompliance, and risk factors to consider. The responsibilities of management and the auditor are discussed at each stage of the audit process from planning to completion. Guidelines are provided around quality control, independence, and maintaining professional standards.
The document provides an overview of chapter 1 of the textbook "Advanced Financial Accounting and Reporting, Part 1" which covers accounting for partnerships. The chapter objectives are to understand the characteristics of partnerships, accounting entries related to forming, admitting, and withdrawing partners from a partnership, bases for dividing net income/loss, and partnership financial statements. The summary covers partnership characteristics like association of individuals, mutual agency, limited life, unlimited liability, and co-ownership of property. It also discusses the accounting entries for forming a partnership such as recording partners' investments.
This document provides an overview of partnership law in the Philippines. It begins by explaining that partnerships were previously governed by different codes depending on whether they were commercial or non-commercial, but the current Civil Code superseded these and applies uniformly. The document then defines a partnership as an agreement between two or more persons to contribute money, property, or industry to a common fund with the intention of dividing profits. It outlines the key characteristics and features of partnerships, including the requirements for a valid partnership contract, the parties' legal capacity, their contributions, and that the purpose must be to conduct a lawful business for profit. It also notes that a partnership has a separate legal personality from its partners. The document provides various examples and case studies to
The document discusses various aspects of group behavior and decision making in organizations. It defines formal and informal groups, and explores reasons why people join groups like security, status, and goal achievement. It examines models of group development including forming, storming, norming, performing and adjourning. It also discusses factors like roles, norms, status, size and cohesiveness that influence group dynamics and decision making processes. Different techniques for group decision making are compared in terms of their effectiveness.
The document discusses the dissolution of partnerships through changes in ownership. It defines dissolution as a change in the relationship between partners caused by any partner ceasing to be involved in the business. Dissolution is distinguished from liquidation, which ends the business operations. Causes of dissolution include the admission, withdrawal, death, or incorporation of a partner. A new partner can be admitted through purchasing an interest from existing partners or investing new assets, with the consent of continuing partners. Accounting entries are provided to record various scenarios of partner admission.
The document discusses the Statement of Changes in Equity (SoCE) and provides examples of how to prepare an SoCE for different business organizations. Specifically, it defines an SoCE as a statement that shows the reconciliation of beginning and ending equity account balances and summarizes equity transactions with owners during the year. It then provides examples of preparing an SoCE for a sole proprietorship, partnership, and corporation. For each, it discusses what equity accounts are included and how net income or owner contributions/withdrawals are treated.
This document discusses key concepts regarding corporations under Philippine law. It defines a corporation as an artificial being created by law that has rights of succession and powers authorized by its charter. It also distinguishes between types of corporations like stock and non-stock, as well as domestic and foreign corporations. The roles of incorporators, corporators, stockholders and members are outlined. Finally, it notes some components of a corporation like its capacity and the activities of promoters.
Corporations Code of the Philippines Ateneo ReviewerIvan Monforte
This document provides an overview of corporation law in the Philippines. It defines a corporation and lists its key attributes, such as being an artificial being created by law. The document outlines the various classes of corporations and their distinguishing features. It also describes the process of incorporating a business, including the promotional stage, filing articles of incorporation, and organizational requirements. The summary provides a high-level look at important corporation law concepts in the Philippines.
This document contains questions and exercises related to Chapter 9 of Intermediate Accounting, which covers additional inventory valuation issues such as lower-of-cost-or-market, net realizable value, relative sales value, purchase commitments, gross profit method, retail inventory method, and LIFO retail methods. The questions are either true-false, multiple choice, computational, or problems and are aimed at testing the reader's understanding of inventory accounting concepts and ability to perform related calculations.
The role of the board of directors in corporate governance and policy makingClaro Ganac
The document discusses corporate governance practices of boards of directors in the Philippines. It begins by outlining the legal frameworks and responsibilities of boards, including formulating strategy, oversight, and fiduciary duty. It then evaluates the governance structures and processes of several large Philippine companies. PLDT, Ayala, and BDO are highlighted as exceeding compliance standards by advocating ethics and transparency to employees and stakeholders. While other firms meet basic regulatory requirements, they are weaker in disseminating policies and consulting stakeholders on decisions. Overall, the document analyzes how boards shape policy and assesses real-world examples of corporate governance implementation.
This document provides information about partnerships under Philippine law. It defines a partnership as two or more persons binding themselves to contribute money, property, or industry to a common fund with the intention of dividing profits. Key requirements for a valid partnership include: a lawful object or purpose for the common benefit of partners; contributions from partners; and an agreement to share profits. Partnerships have a separate legal personality from partners. For partnerships with capital over PHP 3,000, execution of a public instrument and registration with the SEC is required. Unlawful partnerships may result in profit confiscation by the state.
1) The document contains multiple choice questions and problems related to accounting for branches.
2) It provides income statements, balance sheets, and journal entries for the home office and branch locations of a company to illustrate the accounting process.
3) The problems demonstrate how to prepare individual financial statements for the home office and branch, combined financial statements, and reconcile the branch and home office accounts.
The document discusses key aspects of partnership business including:
1. Definitions of partnership and elements of a partnership business such as a lawful business purpose, business name, association of persons for profit, and contractual relationship between partners.
2. Characteristics of partnership businesses including the agreement, number of persons, profit sharing, and unlimited liability of partners.
3. The different types of partners such as active, sleeping, secret, limited, and nominal partners.
4. Rights and duties of partners, and the liabilities of partners to third parties. Consequences of a non-registered partnership are also summarized.
This document summarizes key concepts about group behavior from a chapter in an organizational behavior textbook. It defines groups and different types of groups, examines the five stages of group development and five properties of groups including roles, norms, status, size, and cohesiveness. It also discusses how norms and status can influence individual behavior within groups and contrasts the strengths and weaknesses of group decision-making versus individual decision-making. Finally, it evaluates evidence on cultural differences in groups and the effects of diversity on group performance and decision-making.
Chapter 2: Consolidation of Financial InformationAbdulkadir Molla
1. The chapter discusses the consolidation of financial information when one company obtains control over another. It describes the acquisition method used to consolidate the financial statements of the entities.
2. Under the acquisition method, the acquirer measures the consideration transferred to acquire the other entity, identifies and measures the acquired assets and assumed liabilities, and recognizes goodwill or gain from a bargain purchase.
3. Whether the acquired entity is dissolved or maintains separate incorporation, the acquisition method is used to consolidate the financial information. Worksheets and consolidation entries are prepared to eliminate intraentity balances and combine the financial statements.
This document provides an overview of financial statement analysis techniques including horizontal analysis, vertical analysis, and calculating various financial ratios. It defines key terms, outlines objectives and limitations of financial statement analysis, and provides formulas and explanations for various liquidity, activity, solvency, profitability, and market-test ratios. Examples and exercises are also included to demonstrate applying these techniques.
Financial Analysis of Manila Water and MayniladMario Rance
This document presents a financial analysis of Maynilad Water Services Inc. and Manila Water Company Inc., the two main water utilities in Metro Manila. It analyzes the companies' income statements, balance sheets, financial ratios including profit margin, asset turnover, equity multiplier, return on assets, return on equity, liquidity ratios, debt-to-equity ratio, and cash flow statements. The analysis finds that Maynilad has better financial performance in most areas, with higher profitability, asset efficiency, and ability to meet short-term obligations compared to Manila Water.
This chapter provides multiple choice questions and solutions related to franchise accounting. It addresses topics like recognizing revenue from initial franchise fees, calculating deferred revenue and costs, and determining earned revenue over time. The solutions show the accounting entries for various scenarios involving franchise agreements and calculating related revenues and expenses.
This document discusses different forms of business ownership and structure. It outlines three broad classifications of business enterprises: private ownership, public ownership, and mixed ownership. Private ownership includes sole proprietorships, partnerships, cooperatives, and corporations. The document provides details on each of these forms of private ownership, including their advantages and disadvantages. It also discusses characteristics of corporations specifically, such as types of capital stock (common stock and preferred stock).
This document outlines the key requirements of IAS 1 regarding the presentation of financial statements. It discusses the objective, scope and definitions of IAS 1. It describes the purpose and components of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows. It provides guidance on the general presentation requirements including fair presentation, going concern, accrual basis of accounting, consistency of presentation, materiality and offsetting. It also discusses the structure and required contents of the main financial statements.
The document discusses accounting for current liabilities related to premiums, rebates, and loyalty programs offered by companies to customers. It provides examples of accounting entries for premium plans where goods like bowls are offered to customers in exchange for product wrappers/labels. It also discusses how to account for estimated liabilities from cash rebates and discount coupons expected to be redeemed in the future according to past redemption rates. The document concludes with an example of how to account for a customer loyalty program under IFRS 15, where points earned today may be redeemed for future goods/services.
Presentation on Final Accounts- SOMS, TUDebojit Deb
This document provides an overview of key concepts related to final accounts, including manufacturing account, trading account, profit and loss account, and balance sheet. It discusses the purpose and treatment of various adjustments that must be considered when preparing final accounts, such as prepaid expenses, accrued income, depreciation, and provisions. The document also explains common transactions like insurance claims, appropriation of profit to reserves, and manager's commission. Overall, it serves as a guide to understanding the accounting process for finalizing financial statements at the end of an accounting period.
This document discusses the differences between physical geography and human geography. Physical geography is the study of natural phenomena on Earth, including lithosphere, atmosphere, hydrosphere and biosphere. It examines landforms, climate, oceans, and other physical aspects. Human geography studies how humans interact with and modify the environment through activities like agriculture, settlements, economic systems, and transportation. Both influence each other as people depend on nature for resources but alter the environment through technology. The document provides examples of topics in physical geography like rocks and minerals, and human geography like population and urban systems.
The document discusses the environment and its components. It defines environment as the place, people, things and nature that surround any living organism and provides air, water, food and land. The environment has both natural and human-made aspects.
The natural environment includes the biotic (living) and abiotic (non-living) conditions on Earth and has four domains: the lithosphere (solid crust and landforms), hydrosphere (sources of water), atmosphere (layer of air) and biosphere (plant and animal kingdoms).
The human environment refers to human activities, creations and interactions that have modified the natural environment over time through dams, factories, roads and more. However, a balance between human
The document discusses the Statement of Changes in Equity (SoCE) and provides examples of how to prepare an SoCE for different business organizations. Specifically, it defines an SoCE as a statement that shows the reconciliation of beginning and ending equity account balances and summarizes equity transactions with owners during the year. It then provides examples of preparing an SoCE for a sole proprietorship, partnership, and corporation. For each, it discusses what equity accounts are included and how net income or owner contributions/withdrawals are treated.
This document discusses key concepts regarding corporations under Philippine law. It defines a corporation as an artificial being created by law that has rights of succession and powers authorized by its charter. It also distinguishes between types of corporations like stock and non-stock, as well as domestic and foreign corporations. The roles of incorporators, corporators, stockholders and members are outlined. Finally, it notes some components of a corporation like its capacity and the activities of promoters.
Corporations Code of the Philippines Ateneo ReviewerIvan Monforte
This document provides an overview of corporation law in the Philippines. It defines a corporation and lists its key attributes, such as being an artificial being created by law. The document outlines the various classes of corporations and their distinguishing features. It also describes the process of incorporating a business, including the promotional stage, filing articles of incorporation, and organizational requirements. The summary provides a high-level look at important corporation law concepts in the Philippines.
This document contains questions and exercises related to Chapter 9 of Intermediate Accounting, which covers additional inventory valuation issues such as lower-of-cost-or-market, net realizable value, relative sales value, purchase commitments, gross profit method, retail inventory method, and LIFO retail methods. The questions are either true-false, multiple choice, computational, or problems and are aimed at testing the reader's understanding of inventory accounting concepts and ability to perform related calculations.
The role of the board of directors in corporate governance and policy makingClaro Ganac
The document discusses corporate governance practices of boards of directors in the Philippines. It begins by outlining the legal frameworks and responsibilities of boards, including formulating strategy, oversight, and fiduciary duty. It then evaluates the governance structures and processes of several large Philippine companies. PLDT, Ayala, and BDO are highlighted as exceeding compliance standards by advocating ethics and transparency to employees and stakeholders. While other firms meet basic regulatory requirements, they are weaker in disseminating policies and consulting stakeholders on decisions. Overall, the document analyzes how boards shape policy and assesses real-world examples of corporate governance implementation.
This document provides information about partnerships under Philippine law. It defines a partnership as two or more persons binding themselves to contribute money, property, or industry to a common fund with the intention of dividing profits. Key requirements for a valid partnership include: a lawful object or purpose for the common benefit of partners; contributions from partners; and an agreement to share profits. Partnerships have a separate legal personality from partners. For partnerships with capital over PHP 3,000, execution of a public instrument and registration with the SEC is required. Unlawful partnerships may result in profit confiscation by the state.
1) The document contains multiple choice questions and problems related to accounting for branches.
2) It provides income statements, balance sheets, and journal entries for the home office and branch locations of a company to illustrate the accounting process.
3) The problems demonstrate how to prepare individual financial statements for the home office and branch, combined financial statements, and reconcile the branch and home office accounts.
The document discusses key aspects of partnership business including:
1. Definitions of partnership and elements of a partnership business such as a lawful business purpose, business name, association of persons for profit, and contractual relationship between partners.
2. Characteristics of partnership businesses including the agreement, number of persons, profit sharing, and unlimited liability of partners.
3. The different types of partners such as active, sleeping, secret, limited, and nominal partners.
4. Rights and duties of partners, and the liabilities of partners to third parties. Consequences of a non-registered partnership are also summarized.
This document summarizes key concepts about group behavior from a chapter in an organizational behavior textbook. It defines groups and different types of groups, examines the five stages of group development and five properties of groups including roles, norms, status, size, and cohesiveness. It also discusses how norms and status can influence individual behavior within groups and contrasts the strengths and weaknesses of group decision-making versus individual decision-making. Finally, it evaluates evidence on cultural differences in groups and the effects of diversity on group performance and decision-making.
Chapter 2: Consolidation of Financial InformationAbdulkadir Molla
1. The chapter discusses the consolidation of financial information when one company obtains control over another. It describes the acquisition method used to consolidate the financial statements of the entities.
2. Under the acquisition method, the acquirer measures the consideration transferred to acquire the other entity, identifies and measures the acquired assets and assumed liabilities, and recognizes goodwill or gain from a bargain purchase.
3. Whether the acquired entity is dissolved or maintains separate incorporation, the acquisition method is used to consolidate the financial information. Worksheets and consolidation entries are prepared to eliminate intraentity balances and combine the financial statements.
This document provides an overview of financial statement analysis techniques including horizontal analysis, vertical analysis, and calculating various financial ratios. It defines key terms, outlines objectives and limitations of financial statement analysis, and provides formulas and explanations for various liquidity, activity, solvency, profitability, and market-test ratios. Examples and exercises are also included to demonstrate applying these techniques.
Financial Analysis of Manila Water and MayniladMario Rance
This document presents a financial analysis of Maynilad Water Services Inc. and Manila Water Company Inc., the two main water utilities in Metro Manila. It analyzes the companies' income statements, balance sheets, financial ratios including profit margin, asset turnover, equity multiplier, return on assets, return on equity, liquidity ratios, debt-to-equity ratio, and cash flow statements. The analysis finds that Maynilad has better financial performance in most areas, with higher profitability, asset efficiency, and ability to meet short-term obligations compared to Manila Water.
This chapter provides multiple choice questions and solutions related to franchise accounting. It addresses topics like recognizing revenue from initial franchise fees, calculating deferred revenue and costs, and determining earned revenue over time. The solutions show the accounting entries for various scenarios involving franchise agreements and calculating related revenues and expenses.
This document discusses different forms of business ownership and structure. It outlines three broad classifications of business enterprises: private ownership, public ownership, and mixed ownership. Private ownership includes sole proprietorships, partnerships, cooperatives, and corporations. The document provides details on each of these forms of private ownership, including their advantages and disadvantages. It also discusses characteristics of corporations specifically, such as types of capital stock (common stock and preferred stock).
This document outlines the key requirements of IAS 1 regarding the presentation of financial statements. It discusses the objective, scope and definitions of IAS 1. It describes the purpose and components of financial statements, including the statement of financial position, statement of comprehensive income, statement of changes in equity and statement of cash flows. It provides guidance on the general presentation requirements including fair presentation, going concern, accrual basis of accounting, consistency of presentation, materiality and offsetting. It also discusses the structure and required contents of the main financial statements.
The document discusses accounting for current liabilities related to premiums, rebates, and loyalty programs offered by companies to customers. It provides examples of accounting entries for premium plans where goods like bowls are offered to customers in exchange for product wrappers/labels. It also discusses how to account for estimated liabilities from cash rebates and discount coupons expected to be redeemed in the future according to past redemption rates. The document concludes with an example of how to account for a customer loyalty program under IFRS 15, where points earned today may be redeemed for future goods/services.
Presentation on Final Accounts- SOMS, TUDebojit Deb
This document provides an overview of key concepts related to final accounts, including manufacturing account, trading account, profit and loss account, and balance sheet. It discusses the purpose and treatment of various adjustments that must be considered when preparing final accounts, such as prepaid expenses, accrued income, depreciation, and provisions. The document also explains common transactions like insurance claims, appropriation of profit to reserves, and manager's commission. Overall, it serves as a guide to understanding the accounting process for finalizing financial statements at the end of an accounting period.
This document discusses the differences between physical geography and human geography. Physical geography is the study of natural phenomena on Earth, including lithosphere, atmosphere, hydrosphere and biosphere. It examines landforms, climate, oceans, and other physical aspects. Human geography studies how humans interact with and modify the environment through activities like agriculture, settlements, economic systems, and transportation. Both influence each other as people depend on nature for resources but alter the environment through technology. The document provides examples of topics in physical geography like rocks and minerals, and human geography like population and urban systems.
The document discusses the environment and its components. It defines environment as the place, people, things and nature that surround any living organism and provides air, water, food and land. The environment has both natural and human-made aspects.
The natural environment includes the biotic (living) and abiotic (non-living) conditions on Earth and has four domains: the lithosphere (solid crust and landforms), hydrosphere (sources of water), atmosphere (layer of air) and biosphere (plant and animal kingdoms).
The human environment refers to human activities, creations and interactions that have modified the natural environment over time through dams, factories, roads and more. However, a balance between human
The document provides an overview of environmental management and the components that make up the environment. It discusses the atmosphere, hydrosphere, lithosphere, and biosphere. It also summarizes several important biogeochemical cycles including the nitrogen cycle, water cycle, carbon cycle, and oxygen cycle. The cycles describe the circulation and recycling of key elements like nitrogen, water, carbon, and oxygen between living organisms and their surroundings.
The document provides an overview of key concepts in environmental chemistry and the environment. It defines the environment as all external factors that affect organisms, including other living things and non-living variables like water, soil and climate. It then describes the main components that make up the environment - the atmosphere, geosphere, hydrosphere, biosphere and anthrosphere. The document goes on to explain each of these environmental spheres in 1-2 paragraphs.
The document discusses environmental studies and provides definitions and explanations of key concepts. It begins by describing the physical elements of the environment including landforms, water bodies, climate, and soils. It then defines the environment as the total set of circumstances surrounding life, including both living and non-living things. Environmental science is described as integrating various sciences to study our life-supporting environment and understand causes and solutions to problems. The document outlines various components of the environment such as the atmosphere, hydrosphere, lithosphere and biosphere. It also discusses the importance of environmental education, awareness, and management.
Environmental science is an interdisciplinary field that studies the connections between living and non-living parts of the environment. It aims to understand environmental problems, their causes, and potential solutions. Key principles from nature like solar energy, biodiversity, and nutrient cycling have allowed life to thrive on Earth for billions of years and provide lessons for sustainable living. While more developed countries use most resources, all nations must work to protect natural systems and resources for future generations.
The document discusses key topics in environmental science, including the definition of environment, goals of environmental science, components of the environment (physical, biological, social), and issues related to natural resources. It describes the atmosphere, hydrosphere, lithosphere, and biosphere. Renewable resources like sunlight can be replenished, while non-renewable resources like minerals are finite. Overpopulation, land use change, pollution, and lack of conservation threaten natural resources. Multidisciplinary efforts are needed to understand and address environmental problems.
The document defines the natural environment as all living and non-living things that occur naturally on Earth. It describes the key components of the environment as the lithosphere, hydrosphere, atmosphere, and biosphere. It then goes on to explain each of these components in more detail, including their composition and important cycles and processes within each component, such as the water, carbon, and nitrogen cycles. It emphasizes that all life depends on healthy functioning of the Earth's natural environment and its critical biogeochemical cycles.
Chapter no 1 introduction. environmental chemistryAwais Bakshy
The document provides an introduction to environmental chemistry. It discusses the objectives of studying environmental chemistry and defines key terms like environment, environmental chemistry, and the components of the environment. It then covers various types of pollution like water, air, soil, noise, radioactive, and thermal pollution. It also discusses the impacts of modern lifestyle on environmental quality, including increased resource use, pollution, deforestation, and water degradation.
The scope of studying environmental aspects is extremely wide and covers several crucial aspects of almost all disciplines.
The survival of any organism requires a steady supply of food and other materials and removal of waste products from its environment. The degradation of the environment is becoming a serious problem for the existence of human beings and other life. Pollution of soil, water and air causes harm to living organisms as well as loss to valuable natural resources. Several important aspects are studied under the field called as Environmental Studies.
The natural environment encompasses all living and non-living things occurring naturally on Earth and includes ecological units that function as natural systems without human intervention. It is contrasted with the built environment which is strongly influenced by humans. Earth science recognizes four main spheres - the lithosphere, hydrosphere, atmosphere, and biosphere - as well as the cryosphere and pedosphere. The natural environment and its systems, such as the carbon, water, and nitrogen cycles, support life on Earth.
The document is about various topics related to the environment and Earth systems. It discusses the composition of the atmosphere and the important role it plays in sustaining life. It also describes the ozone layer and how it protects the surface from UV radiation. Additionally, it covers geological activity like plate tectonics and volcanoes. Biomes and biogeochemical cycles are defined. Wilderness areas and weather phenomena are also summarized. Ecosystems are described as natural units consisting of biotic and abiotic factors that interact within a defined area. Biodiversity can contribute to an ecosystem's resilience to change.
Most of us live our lives seemingly apart from nature. We ma.docxmoirarandell
M
ost of us live our lives seemingly apart from nature. We make
our homes in cities and towns, surround ourselves with con-
crete and steel, and drown out the songs of birds with noise.
The closest many of us get to nature is a romp with the family dog
on the grass in the backyard. A lucky few come in much closer con-
tact with the great outdoors through hiking, camping, canoeing, and
kayaking. For many of these people, though, nature is still viewed
as something apart from humans—a thing to protect to preserve a few
pristine places for people to enjoy.
Humans and Nature: The Vital Connections
Hard as it may be for many people to accept, human beings are part of the fabric of
life. We are a part of nature. We are dependent on the Earth and natural systems in
thousands of ways and are an integral part of the cycles of nature. Consider our de-
4.1
Principles of Ecology:
How Ecosystems Work
Humans and Nature:
The Vital Connections
Ecology: The Study of
Natural Systems
The Structure of Natural
Systems
Ecosystem Function
Spotlight on Sustainable
Development 4-1:
Sustainable Sewage
Treatment: Mimicking
Nature
Spotlight on Sustainable
Development 4-2:
Colleges and Universities
Go Green
Point/Counterpoint:
Controversy over
Extinction
4.4
4.3
4.2
4.1
CHAPTER OUTLINE
CHAPTER 4
Never does nature say one thing, and wisdom another.
—Juvenal
50
CRITICAL THINKING
Exercise
The information gained from various fields of
science such as ecology is often loosely trans-
lated in the public arena. Terms are some-
times misinterpreted. Facts are taken out of
context. New findings are given more cre-
dence than they deserve, and old, disproved
ideas remain in the popular thinking for a
long time. As you read this chapter, make a
list of terms, ideas, concepts, and facts you
encounter that contradict what you thought
was true.
pendence first by taking a look around the room in which you
are sitting. Everything in that room comes from the Earth or
a natural system. The clothes you wear, your morning tea or
coffee, and even the cornflakes you ate for breakfast are
products of the Earth—the soil, water, air, and plants.
Like all other species, humans depend on the soil, air,
water, sun, and a host of living organisms to survive. Each
year, in fact, human beings (and other animals) consume
enormous quantities of oxygen, which is used in the cells of
our bodies to break down food molecules to generate en-
ergy. Oxygen is produced by plants and algae. Without these
organisms, humans and other animals could not survive.
Trees, grasses, and other plants also provide a host of addi-
tional free services. For example, plants protect the water-
sheds near our homes, preventing flooding and erosion.
Swamps purify the water in streams and lakes—water many
of us drink. Birds help to control insect populations.
Clearly, nature serves us well. Although many of us have
isolated ourselves from nature, we still depend on nature in
many ways. We have not emancipated ...
1) Environmental studies is an interdisciplinary field that examines the interactions between humans and their natural and social surroundings. It has become increasingly important due to growing environmental issues like pollution, climate change, and depletion of natural resources.
2) The environment consists of both living (biotic) and non-living (abiotic) components that interact in complex ways. It includes the atmosphere, hydrosphere, lithosphere, and biosphere. Environmental studies considers the physical, biological, social, cultural, economic, and political factors that make up these systems.
3) Understanding our environment and the impacts of human activities is crucial for sustainable development and conservation of resources for future generations. Environmental studies aims to create awareness of environmental
The document defines and describes key concepts relating to environment and natural environment. It explains that the natural environment consists of lithosphere, hydrosphere, atmosphere, and biosphere. The lithosphere refers to the solid crust of Earth including rocks, minerals and soil. The hydrosphere comprises water bodies like rivers and oceans. The atmosphere is the thin layer of air surrounding Earth, and the biosphere includes all plant and animal life together on Earth. An ecosystem is formed by the interactions between living organisms and their physical environment as all are linked by energy and material transfers.
UGC NET Environment Science [EVS] Book PDF [Sample]DIwakar Rajput
The document discusses the fundamentals of environmental science. It defines environmental science as the study of interactions between physical, chemical, and biological components of nature. It involves disciplines like geology, hydrology, and ecology. The importance of environmental science is discussed in relation to population growth putting pressure on natural resources and ecosystem services. The rapid depletion of these if not regulated jeopardizes humanity's future on Earth. Key elements that make up the environment like the atmosphere, hydrosphere, lithosphere and biosphere are also summarized.
The document defines environment as everything that surrounds living organisms, including both natural and human-made elements. It notes that the natural environment comprises land, water, air, plants, and animals, while the human environment includes permanent settlements, transportation systems, and other infrastructure created by humans. It also outlines several components of the environment, including the lithosphere, hydrosphere, atmosphere, and biosphere, and explains how human activity has modified the natural environment through activities like agriculture, industry, and transportation.
This document provides information about various natural resources. It discusses key natural resources like water, air, plants, fossil fuels, rocks, minerals, forestry, soil, oceans, lakes, groundwater, and rivers. For each resource, it provides a brief definition and relevant details. It emphasizes that natural resources are extremely important for human survival and that we must work to save and conserve them.
Environment may be consider as our surroundings which includes everything around us, i.e. the non-living (abiotic) and living (biotic) environment.
The abiotic environment consists of air, water and soil, while the biotic environment includes all the living organisms (plants, animals, microorganisms) that we regularly come in contact.
Environment – Basic Concepts:
The environment is composed of four basic components:
i. Atmosphere
ii. Hydrosphere
iii. Lithosphere
iii. Biosphere.
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2. Infrastructure
the basic equipment and structures (such as
roads and bridges) that are needed for a
country, region, or organization to function
properly.
The underlying foundation or basic framework
(as of a system or organization)
3. The External Infrastructure
in the Business
Environment
Also referred to as the ecological system.
Is considered as consisting of the tangible
and physically observable coponents of the
environment . The reason why it is called as
infrastructure because they are below or on
the level of man, or are phyically observable
to man.
5. Ecological System
Is a community of living organisms in
conjunction with the nonliving components of
their environment (things like air, water and
mineral soil), interacting as a system.
6.
7.
8. The Natural Ecosphere
This is the ecological dimension which
includes the (a) physical ecosphere
consisting of the geosphere, biosphere, the
atmosphere, lithosphere and hydrosphere and
(b) the contingency ecosphere consisting of
the forces of nature and the environment
conditions.
9. The Geosphere
Is the geographical environment it is all about
the geographical characteristics of a land or
country, such as the land mass or area, the
geographical locations, the topography or
terrain, including the land solidarity, i.e.,
wheter the land is whole or fragmented, and
the like.
10. The Geosphere
Are static elements of the environment which
determine, to a great extent, market
accessibility, transportation and
communication efficiency, and other similar
factors conditions necessary for a sustained
profitability of economic conditions necessary
for a sustained profitability of economic
undertakings.
11. The Biosphere
Is the domain of all living things on earth, from
the smallest of the microorganisms to the
largest in the kingdom of the animates.
They are referred as flora and fauna.
Man, as a living creature, properly belongs to
this sphere, but his dominion over the
environment extends to the other components
of the ecosphere and beyond.
12. The Atmosphere
is the domain of air with its surrounding
envelop of oxygen, nitrogen and other gases.
It is from this subsphere that men and other
animals draw the air they breathe to provide
them with oxygen, where likewise plants draw
their their carbon dioxide and other gases
needed for plant growth and development.
13. The Hydrosphere
Is the domain of water which is found in
oceans, seas, rivers and other natural and
man-made bodies of water.
The value of water in sustaining life on earth
is immeasurable.
Man Himself is about 70 percent water in his
physical constitution, and so are most of
plants and other animals.
14. The Lithosphere
Is the domain of rocks and soils, and of
minerals and fossils. It is the outermost shell
of the earth, about 80 kilometers thick, solid
and rigid, but divided or chunked into small
and large pieces called tectonic plates. Some
of these are large and wide enough to contain
continents
15. The Athenoshpere
the upper layer of the earth's mantle, below
the lithosphere, in which there is relatively low
resistance to plastic flow and convection is
thought to occur.
16.
17. The Contingency Ecosphere
It is found the various forces of nature and the
different conditions in the environment which
are contingent or dependent on the other
components of the environment.
18. The Forces of Nature
Meteorology has to do with the weather,
climate and the atmospheric distubances.
This disturbances come in various intensities
and are accordingly called by diferent names.
Severe cyclonic disturbances in low latitudes
are known as tropical storms.
19. The Forces of Nature
Seismological Forces are manifested in the
form of earthquakes which are daily
occurrences on earth. An earthquake is a
feeble to violentshaking of the ground. The
sudden movements or jostling of tectonic
plates or displacement of rocks below the
surface of the earth, or along faults and
fissures in the solid and rigid layer of the earth
generate tectonic earthquakes.
20. The Forces of Nature
Volcano is a vent, hill or mountain from which
molten or hot rock and / or gaseous materials
are ejected. It also applies to craters, hills or
mountains formed by the removal or
preexisting materials or by accumulation of
ejected materials.
21. The Ecological Conditions
In terms of ecology, the ecological conditions
of cleanliness or pollution are the products of
man’s management – or mismanagement – or
wastes. Improperly managed, these wastes
will serve as environmental pollutants, found
in solid, liquid and gaseous forms.
22. Solid pollutants may come from human and
animal wastes, domestic and institutional garbage
and natural wastes from the organic decay of
plants and animals, dust and dirt.
Liquid pollutants may come also from human
and domestic sources, institutional by products, or
manufacturing wastes, e.g., chemical wastes.
Gaseous pollutants, come as carbon monoxide
from engine exhausts, chemical or gas leakages,
gaseous emissions from garbage piles and
dumps, and the like.
23. Natural Resources
The geographical resources which are found in
their most natural form untouched by man, in a
sense that they have not undergone
development by man are called natural
resouces. They are considered gifts of nature to
man and consist of:
(a) air resources
(b) land resources
(c) water or aquatic resources
24. Man-made Ecosphere
Man-made infrastructures are those things that
man builds for his use.
On land, they consist of roads and bridges,
buildings, and improvements on land like
agricultural and recreational development.
Inland fishponds and aquaculture projects also
belong to this category
Improvements on water, like beach resorts and
platforms over soils drillling at sea.
25. Two Basic Challenges:
1. Do we truly understand what we need, what
the environment needs and how these two
needs match?
2. Are we in control of the environment or are
we at its mercy?
26. The Ecological Imperatives
1. Environment and Ecology are Prescription of
Nature – These presciption are ordained in
terms of existense and in terms of
operations.
The existence of environment and ecology is at
the very nature of creation, and it is in the
nature of nature itself htat it be so. Therefore,
environment and ecology are prescriptions of
mandates or intrinsic imperatives of nature.
27. The Ecological Imperatives
2. Environment is an array, ecology is a
relationship – Environment consists of
everything that surrounds an organism,
influencing or affecting its existence and
operation.
This is the array of physical or abiotic (nonlife)
components, namely, land, air and water and their
respective elements; and the biotic or living
componentswith its flora and fauna (plants and
animals). They arel all vital to the sustenance of men
and other living organisms in the environment.
28. The Ecological Imperatives
3. Environment is superimposed by nature, ecology
is superimposed by man – The environment is a
necessary consequence of creation by virtue of
the creative existensce of the physical universe.
Life was created with a nature that is dependent on
the surrounding supports to sustain it and keep in
sustained. It is to support life that nature maintains
balance in the environment.
29. The Ecological Imperatives
Man superimposes an ecology in three ways:
a) By adapting to his environment, using its resources
as provided by nature (air, sunlight, fruits of the trees,
and other gifts of nature)
b) By hastening the process of nature in order to make
the environment more productive to his advantage
(agriculture, horticulture, husbandry)
c) By redirecting the forces of nature in order to create a
new environment (infrastructure, technologies of
transportation, communications, cyberspace, etc.)
30. The Ecological Imperatives
4. A malfucntion of man in the environment
triggers a dysfunction in the ecology – This
implies that man is not under the absolute
control of the environment nor of nature itself.
Man has a free will which he exercieses in the
choosing between one good and the other, and in
deciding what to do with anything under any
circumstance. But due to certain weaknesse in him
and in his environment, his decisions are not always
in accord with the needs of the circumstances.
31. The Ecological Imperatives
5. The environment reacts according to the laws
of nature – Everything that happensin the
environment follows the laws of nature.
Landslides happen because of erosion and the
force of gravity.
Trees sway in the path of storm because of the
force of the wind against the trees. If the wind is
too strong for the tree, the tree succombs to the
greater force and consequently breaks or falls.
Water the sea flows inland becasue water seek its
own level, and may flow back out into the for the
same reason.
32. The Ecological Imperatives
6. Nature reacts by repositioning the elements
of the environment to create an ecology –
While the environment reacts according to
the laws of nature, nature on its part reacts
by repositioning the elements of the
environment and in the process modifies an
existing ecology.
33. The Ecological Imperatives
When there is a slope downwards as in the case of a
mountain, a hill or a mound, water at the top will be
repositioned down through gravity because of the
slope.
When a piece of wood is burned, the carbon content
of the wood is taken up in smoke and repositioned
away from the wood which it was part.
When animal dies, its carcss decomposes and its
composition is repositioned into its elemental
components by the action of bacteria.
34. The Ecological Imperatives
7. Environment is a right, ecology is an obligation
– Environment is a right becasue it was
created for man. It is his nature that he stands
out in his environment. What man does with his
environment determines his ecology.
As mentioned earlier, the environment is
superimposed by nature, but ecology is
superimposed by man.
He develops it, he directs and redirects it.
Keeping the ecology upright and the environment
healthy is his obligation both to himself, to society
and to the environment
35. The Ecological Imperatives
8. The environment was made for man, and not
man for the environment – It is true that man
lives in the environment and by the
environment.
Prescisely the environment exists for man, to support
him for his survival.
Genesis, 1:28-29 “dominion over all the fishes in the
sea, birds in the air and all other living things that
move on eath”
36. Environmental Dilemmas
Man’s struggles for progress and quality of life are confronted by
many intricacies and delimmas. On one hand, there is a need for
action towards attaining his exitential perfection; on the other,
there are conditions in the environment that have to be violeted in
the process.
Technology information has closed the gap of distance among
men in terms of communication, but does not contribute to the
development of human interaction and socialization in the work
area.
Technology of process as used in the manufacturing is intended
to provide society with products necessary for the satisfaction of
human needs but at the same time is producing toxic wastes
that have polluted the seas
Non-degradable plastics that clog waterways and created
mountains of garbage
Chlorofloucarbon that is destroying the ozone layer
37. Techno-Postscript
Man is the center of ecology and its resources
are intended for his well being and
development. He has been elevated above his
environment, and everything in it is within his
dominion. There is, in this relationship between
man and his environment, an underlying
philosophy of mutual dependency in existence
and perfection.
38. Techno-Postscript
Man perfects his environment, and the
environment perfects man. On the other hand, as
the environment can destroy man, man can
likewise destroy the environment.
The wonders and accomplishment of technology
are not all gains.
Nature in which man lives and operates has its
laws, forces and resources. Natural law govern
everything that exist within the realm of creation.
Nothing happens which is not in line wiht a law or
laws and forces of nature.
39. Ethical Environment
Is the expression of the people’s behavior in
the various aspects of their national life.