The Dangers Of Public Smoking - 932 Words

Public smoking is being allowed to smoke in places that involve the community. Some places have smoking bans because of the problems it can cause. I think people should not be able to smoke in public places because it affects other people’s health, it pollutes the earth, it could have a bad influence on people, and it has an unpleasant smell. Cigarettes does not only affect the person smoking, it can affect the people around them also. Cigarettes contain a lot of chemicals that are harmful to humans: â€Å"Phenolic compounds are toxic to humans when consumed; for example, ingesting 1 g of phenol has been reported to be lethal and causes muscle weakness and tremors, paralysis, loss of coordination, convulsions and coma† (Pistonesi et al . 2006). People should be able to go places without having to ingest something that can be harmful to them. Some people may already have health problems such as asthma and the smoke can be very dangerous for them to intake cigarette smoke. It could also affect an unborn baby. For example, if a pregnant woman works at a place that allows smoking and inhales cigarette smoke constantly, it could be harmful to her baby and cause permanent damage. A study conducted in Ahmedabad, India to compare secondhand smoke in public place before and after a smoking ban concluded that, â€Å" SH S exposure was significantly reduced overall in public places after enactment of the smoke- free legislation† (Jingyan et al. 31). This shows that people were exposed toShow MoreRelatedDangers of Second Hand Smoke: Shoud Smoking in Public Areas be Permitted?1578 Words   |  7 PagesShould smoking in public areas be allowed? Have you ever gone to a restaurant or to the bowling alley and come home smelling like cigarette smoke? And while you were there, some people are sitting there smoking by you and you can’t stand the smell of it. So you go out side and to get some fresh air and what do you know there’s some more people lighting it up and smoking but they are polite enough to go outside. Doesn’t this annoy you, that you can barely go anywhere without people smoking in yourRead MoreTo Smoke or Not to Smoke in Public Essay1011 Words   |  5 PagesSmoke in Public People have strong feelings concerning smoking in public places. Whether you are in favor of or in opposition to it, smoking in public places is a serious concern that need be addressed. I agree that it is unjust for smokers not to be allowed to smoke where they choose, but it is even more unreasonable for non smokers to be subjected to breathing in the exhaled smoke form someone else(passive smoking). Not to mention second-hand smoke is actually worse for someone than smoking itselfRead MoreSmoking Should be Banned in Public Places Essays1464 Words   |  6 PagesDuring the past few decades it has come to light that smoking kills. The federal government mandates that every pack of cigarettes carry a warning on it that smoking can lead to health problems including death. But the messages are rather clinical, for example: â€Å"Smoking Causes Lung Cancer, Heart Disease, Emphysema, and May Complicate Pregnancy.† Smoking is a danger to one’s own health but there is now evidence that smoking can affect others as well. Second hand smoke has been shown to cause cancerRead MorePersuasive Essay On Smoking713 Words   |  3 PagesDuring the past few decades it has come to light that smoking kills. The federal government mandates that every pack of cigarettes carry a warning on it that smoking can lead to health problems including death. But the messages are rather clinical, for example: â€Å"Smoking Causes Lung Cancer, Heart Disease, Emphysema, and May Complicate Pregnancy.† Smoking is a danger to one’s own health but there is now evidence that smoking can affect others as well. Second hand smoke has been shown to cause cancerRead MoreEssay on Why I Support Banning Smoking in Public Places567 Words   |  3 Pagescigarettes in any of their offices. Most governments have banned smoking in all public places. Based on personal experience, personality style and emotional concern, we find that some hold the notion that smoking in public pla ces should be banned. Meanwhile, others want to be as free as possible and do as they please, as long as their actions do not violate the rights of others. From my point of view, it is more sensible to ban smoking in public places rather than allow second-hand smoke to continue toRead MoreSmoking and Health Essay1411 Words   |  6 PagesCommunity Health Nurses are aware that tobacco use is the world’s leading single avoidable cause of death. Many major diseases are caused by cigarette smoking including different types of cancers. If the current trends of tobacco use in the United States continues, it is estimated that five million people under the age of 18 will die prematurely from a smoking related disease. Studies also show that maternal tobacco use is associated with mental retardation and some birth defects in the new born babiesRead MoreSecondhand Smoke Essay807 Words   |  4 PagesSecondhand smoke is just as harmful as smoking because it leads to a higher preva lence of cancer and heart disease, it affects children’s health, and harms nonsmokers since they are healthy. You ever thought if smoking was harmful to you or your friends? Is smoking really that good? Many years smoking has been proven to be harmful. Smoking takes control of your mind, body and physical appearance sometimes. Many smokers are starting to smoke now at a young age. Smoking isn’t only harmful to you but allRead MoreShould Smoking Be Banned Public Places?941 Words   |  4 PagesTo Smoke or Not to Smoke There are many reasons why individuals choose to smoke despite the warnings and dangers. Smokers normally start from a young age trying to fit in with the crowd, look older, rebelliousness, or just experimenting. As these individuals get older they try to cope with the stresses of everyday life by continuing to smoking. It makes them feel more relaxed and at ease. Whatever the reason is, it is a hard habit to break once one starts. For many smokers today it isRead MoreEssay on The Benefits of Banning Public Cigarette Smoking727 Words   |  3 PagesThe Advantages of Banning Public Cigarette Smoking For a long time now many people have different views about smoking in public places. Smokers feel it is their right to smoke where and when they want. On the other hand non-smokers feel smokers violate their rights and endanger their life. Smoking causes heart disease, lung cancer and other serious illnesses. Cigarette smoking is the number one cause of lung cancer. A substantial number of lung cancers that occur in non-smokersRead MoreThe Need to Ban Smoking in Public Places: A Persuasive Essay744 Words   |  3 Pagesnot to ban smoking in public places has been ongoing for quite a long period of time. While there are those who are opposed to the banning of smoking in public places, quite a number of studies conducted in the past have clearly demonstrated that second-hand smoke has serious health implications for nonsmokers. In this text, I concern myself with the need to ban smoking in public places. Smoking in Public Places In the past, there was a widely held assumption that cigarette smoking only harmed

History Of South Carolina State University - 896 Words

Students in high school have a very difficult time depicting the college or university of their choice whether there are going to attend a Historical Black College or University, Predominantly White School? As a future educator, I made a commendable choice to attend an HBCU because they are still needed today for successful individuals. Although some African- Americans forget the journey that our ancestors had to go through so we as African-American can have a better education from an accredited college or university. During the time period of slavery many African- Americans could not attend a PWI school because the color of their skin. In addition, that why I think HBCU’s are still needed today. Also many HBCU’s have very strong history behind their schools. South Carolina State University is a very distinguished supportive and studious HBCU, no matter how the media may criticize this college there are still lessons being taught day to day lives. South Carolina State University was found in 1896 as a state sole public college for black youth it also have played a key role in the education of African- Americans in the state and the nation. It struggled to provide agricultural and mechanical training for generations of black youngsters. However, it extension program sent farm and home demonstration agents to rural counties to provide knowledge and information impoverished black farm families. This distinguished university has educated scores of teachers in the publicShow MoreRelatedAre Historical Black Colleges Or University s Still Needed?907 Words   |  4 Pagestime depicting the college or university of their choice whether there are going to attend a Historical Black College or University, Predominantly White School? As a future educator, I made a commendable choice to attend an HBCU because they are still needed today for successful individuals. Although some African- Americans forget the journey that our ancestors had to go through so we as African-American can have a better education from an accredited college or university. During the time period ofRead MoreA Slave From Bondage Essay955 Words   |  4 Pageswill by another since the beginning of recorded history. Those held against their will have sought to be free of the constraints imposed upon them by another. However, there were some who were in bondage able to obtain freedom through a process that became known as manumission. Manumission is the liberating of a slave from bondage. It is the formal act of freeing one from slavery. In South Carolina, as with several other states in the Deep South, slaves could be manumitted by one of two ways.Read MoreEssay on Major Slave Rebellions of the South1314 Words   |  6 PagesMajor Slave Rebellions of the South Slavery in North America began with the Portuguese in the seventeenth century. Increasing and spreading significantly, slavery eventually became an economic staple in the southern region of America. Although widespread and popular, rebellion against this human bondage was inevitable. Slaves in the south rebelled and revolted against their owners many times; however, these efforts were often suppressed. Although most revolts ended in failure, some did impactRead MoreMinimally Adequate Education Essay1442 Words   |  6 Pagesin the State of South Carolina In the state of South Carolina, public schools students are educated on the basis of a minimally adequate education. South Carolina legislators have interpreted the definition for minimally adequate education, given by the South Carolina Supreme Court, into curriculum requirements for students across the state. South Carolina legislators’ curriculum expectations for graduating high school students are below average. In relation, the students of South Carolina are beingRead MoreMary Boykin Miller : An American Diarist And Writer During The Civil War1018 Words   |  5 PagesMary Boykin Chesnut was born March 31, 1823 in Stateburg, South Carolina. She was an American diarist and writer during the Civil War was in session. Her birth name was Mary Boykin Miller, oldest daughter of Mary Boykin Miller and Stephen Decatur Miller. The Miller family was a wealthy owner of a plantation. Plantation had a large farm with resident workers and slaves. Her father was a politician who suppor ted states` rights over the national government and set their own policies and having the powerRead MoreTourism Is The Practice Of Traveling For Recreation909 Words   |  4 Pagesexplain tourism as defined by our course: tourism is the practice of traveling for recreation, while traveling away from home for an extended amount of time. I am specifically Focusing on how culture has defined tourism in the eastern United States. Throughout history, tourism has had a huge impact on the world. Tourism opens many different opportunities, not only for the consumer, but for the economy as well. It also teaches tolerance of others many for a consumer, the economy, and the tolerance of othersRead MoreThe North Carolina At Chapel Hill Essay1427 Words   |  6 Pagesactivists lately. Silent Sam has stood on the University of North Carolina’s main campus in Chapel Hill for over 100 years. In that time there have only been a few times in which Sam has been the object of criticism. The University of North Carolina at Chapel Hill is one of the most prestigious and well-known educational institutions in the United States. Students from all over the country as well as all over the world come to the University of North Carolina for furthering their education. This makesRead MoreThe Battle Of The Confederate Flag1719 Words   |  7 Pagesbeen a symbol of power that has caused oppression throughout its existence, but recently, more than ever, it has come under fire due to its association with racism. In June of 2015, Dylann Roof executed nine people inside of a Black church in South Carolina. As the media began to dig into this homegrown terrorist s background, they uncovered symbols that he attached his ideologies to. One prominent symbol was the confederate flag. In the immediate following weeks there were calls for America toRead MoreThe Medical University Of South Carolina846 Words   |  4 PagesThe day before Thanksgiving, I went to go visit Medical Universit y of South Carolina Emergency Room. A place that I know all too well. The Medical University of South Carolina Adult emergency Room is located on 96 Jonathan Lucas Street located in downtown Charleston, South Carolina. The Medical University of South Carolina, better known as MUSC has been around 1824. It has been serving the town of Charleston and its’ citizen with amazing services and new techniques to treat diseases. â€Å"It has expandedRead MoreGive Me Liberty1161 Words   |  5 PagesGive Me Liberty! Give Us Suffrage! â€Å"Give Me Liberty or Give Me Death!† This famous quote used by Patrick Henry during his Virginia Convention speech was the declaration of the many persons who faced injustice and inequality in America. The United States of America was said to be the land of opportunity and prosperity, but opportunity and prosperity for whom? Terms and conditions were not stipulated upon living in or relocating to America that liberty would only be available to those that qualified

Korean reform movements Free Essays

Korea had long been China’s most important client state, but its strategic location opposite the Japanese islands and its natural resources of coal and iron attracted Japan’s interest. In 1875 Japan, which had begun to adopt Western technology, forced Korea to open itself to foreign, especially Japanese, trade and to declare itself independent from China in its foreign relations. In December of 1884, a faction of young Korean aristocrats, called Progressives, attempted a coup d’à ©tat, Kapsin Jeongbyeon, with the support of the Japanese in an attempt to gain true national independence and put their government on the way to modernization. We will write a custom essay sample on Korean reform movements or any similar topic only for you Order Now Japan soon became identified with the more radical modernizing forces within the Korean government, while China continued to support the conservative officials gathered around the royal family. This political coup detat was provoked by China’s interference in Korea’s internal affairs. Chinese conservatives in collaboration with their Korean associates stemmed the tide of modernization policy proposed by reformists and aimed at strengthening of Korean independence. As a consequence there was a threat of war between Japan and China but it was avoided by the signing of the Li-Ito Convention, â€Å"the agreement in compliance with which each nation would withdraw its troops from Korea and give advance notice to the other before sending troops back in† (Stone MacDonald, 1996, p. 38). The reformists’ bid for power failed and traditional Korean government supported by China, retained control. There are several weaknesses in Kapsin Jeongbyeon that made it fail. First of all this revolt was planned to be implemented during the celebration of the grand opening of new Postal Administration. So the armed forces illegally burst into the palace where celebration was held and made an attack. They counted on the Japanese legation guards in terms of military support but did not get any assistance on Japan’s part. On the contrary they met Japan’s treason when the military forces retreated, leaving reformists’ activists on their own. This was the second major cause of Kapsin Jeongbyeon defeat. Besides the lack of military power the reform movement suffered from the lack of public support. The Korean society turned out to be politically immature and unable to give appropriate assessment to the situation and necessary support. The pledge of any reformative ideas offered by politicians, public figures or revolutionists depends on that whether this idea can receive powerful backing from ordinary citizens. In the case with Kapsin movement this prerequisite was not fulfilled and this fact consequently added to the movement failure. Despite its failure, Kapsin movement left a significant trace in the history of Korea as national event. In its essence it was the movement the aim of which was the implementation of a nationally important program of modernization and achievement of independent status for Korean nation. Virtually, it was the first active movement in the Korean modern history. The Kapsin participants strived to do away with feudal system in the country and lay the foundation for development of the financially independent, modern state. The idea of the movement concerned two facets of the Koreans life – independence and modernization. Thus it provided a stimulus for further struggle against foreign domination over Korea and first of all for resistance movement against China’s incursion and assertion of national independence. On the other hand Kapsin stimulated modern reforms that ameliorated social and financial situation in the country, founded national defence system that consolidated national power of Korea and last but not least introduced the market economy. Being a national movement, Kapsin provided sound basis for modern nationalism in Korea, its national concepts were repeatedly exploited by later nationalism movements. It also affected religious situation in the country. Though the coup d’à ©tat failed, many reformers with religious leanings turned to Christianity, even reformist Confucianism lost prestige and institutional support.  1884 coup detat, Kapsin Jeongbyeon, signified a period of the rise of competing nationalism, the self-strengthening and enlightenment campaigns in Korea. References: Stone MacDonald, Donald (1996) The Koreans: Contemporary Politics and Society. Boulder: Westview Press. How to cite Korean reform movements, Essay examples

Financial Statements Industry Preparation

Question: Discuss about the Financial Statements for Industry Preparation. Answer: Introduction Every company operating in any industry prepares their financial statements in accordance with the generally accepted accounting principles and the relevant accounting standards. The main objective of this report is to study and analyzing the main business of the company, how it functions, in which industry does the company operate financial structure of the company and the financial performance of the company. Along with this, the companys assets are analyzed with details incorporating from the carrying amount of the items under the head Property Plant and Equipment and Intangibles to the application and consistently followed its accounting policies. Thereafter comparison is made with its competitors operating in the same industry along with the appropriate recommendation and conclusion. For the purpose of the successful completion of the project, AGL Energy Limited has been chosen. Business operating activities, Finances and Financial performance of the Company Core Business and Operating Segment - From the incorporation in the year 1837, AGL Energy Limited has been working as one of the largest company across the Globe listed in Australian Stock Exchange for serving the customers with secure and durable energy and energy devices. The core business activities and segments are listed below:- Renewable Energy The company has been generating energy has been generating energy through the natural resources like wind and sunlight. Some of the major inventions are Biogas in Victoria and Solar in South Africa. Thermal Energy The Company generates energy through the use of coal and natural gas and has been successful in meeting the requirement of the particular area to the tune of 30% to 50% like AGL project Loy Yang which serves 30% of the total energy requirement of Victoria. Gas Storage The Company stores the gas in the big reservoir and provides the energy to the customers at the peak period. Natural Gas In this the company generates energy through the use coal seams which is the by-product of the coal (AASB,2015). The companys main focus is on the customers satisfaction in each aspect including safe and reliable energy. (Cited in Official Website) Operating Industry and Competitors - The Company operates in Energy Utilities and Natural Gas distribution Industry. As per the latest industry report of 2015, the industry in which the company is operating is in a Growth stage. It is because of the fact that there is a decline in the energy consumption by the customers either residential or commercial and has shifted to renewable energy and solar energy. There are three main competitors namely Duke Energy Corporation, International Power Limited and Origin Energy Limited. Duke Energy Corporation is incorporated in USA and is the largest company having the electric power and supplying and distributing the same. Second competitor is International Power which has been since 1996 the leading company in power sector serving South Australia, Victoria and Queensland. Third major competitor has been the leading integrated energy company in Australia which is engaged in exploring, producing, generating and supplying of electric power to vari ous customers across New Zealand and the Pacific. Major implication is that all the three competitors have created an edge over the business of AGL Limited by reaching to the customers not in Australia only but also in New Zealand and USA. Financial Structure of the Company - The Companys capital structure consists of the Equity and the Borrowings under the head Current and Non Current Liabilities. Equity includes Share capital issued and paid up, Reserves and the amount of net profit earned during the year which has been ploughed back into the business. As per the schedule of changes in equity, the company has issued ordinary equity shares of $1275 m and retained net profit amounting to $2175 m. Borrowings from banks and financial institutions have increased during the year due to the funding for the part amount of debt related to the acquisition. In respect of the financial ratios, the debt equity ratios have been improved from 0.52 in 2014 to 0.46 in 2015. Thus, the company is funded majorly from external sources. Financial Performance of the Company - The financial performance of the company has been majorly affected with positive impact due to the acquisition of Macquarie Generation assets. The effect is that the Operating Earnings before Interest and Tax has been increased by 12.2% and thereby having increase net profit by 12.1 %. This increase has led the company to declare the dividend amounting to Rs. 64 per share which has enjoyed the 1.6% increase in relation to previous year. The operating cash flows of the company have been increased by $378 m whereas the operating earnings before interest and tax of the whole group including all the segments have been declined by 54% approximately. The reason for such decline has been disclosed in directors report that the company has faced high operating costs and less revenue from acquisition of Macquarie business. The profit and earnings so declared in the annual report comply with the provisions of Corporations Act 2001 and Australian Accounting Standards in convergence with the International Reporting Framework Standards. Effects of Events After Balance Sheet Date - As per the Note 8 of the Directors Report for the year ending 30-06-2015, no event or circumstances has arisen after the end of the reporting period the effect of which is significant and is required to be disclosed as per AASB 110 Events after the reporting period. Disclosure relating to the Final dividend declared on 12th of August 2015 has been made. This is the event which has been occurred after the reporting period but the liability for the same has not been made in the books of accounts. It is because as per AASB 110 if any entity declares dividend after the reporting period then there is no need to create any liability at the end of the reporting period. But the same fact of declaration of dividend, its payment and its exercise details shall be disclosed in the Notes to Accounts as per the AASB 101 on the Presentation of Financial Statements. Effect of Changes in Accounting Policies - There are changes in the accounting policies. As per Note number 1 (d) The Company has changed the method of recognition under Energy Market Segment of distribution use of system costs in the area of South Australia and Queensland. Due to this change the companys revenue and expenses are shown at grossing up figure in the Statement of Profit and Loss and similarly the receivables and payables are shown in the statement of financial position at grossing up figure. Second change is that the company has change the structure of segment reporting so as to disclose the business operations in accordance with the structure of the organization. To comply with such change the operating segments have been changed from Retail energy, Merchant Energy, Upstream gas and Investments to Energy Markets, Group Operations, New Energy and Investments respectively. Analysis of Property Plant and Equipment of Company and Intangibles Carrying Amount of Items under PPE - As per the annual report of the company, the net carrying amount of following three classes as on 30th of June 2015 are as follows: Classes of Property Plant and Equipment Net Carrying Amount as on 30-06-2015. Freehold Land and Building $ 104 m Leasehold Land and Building $ 5 m Plant and Equipment $6849 m As per the AASB 116 on Property Plant and Equipment, Net Carrying amount as on date of reporting period is the amount at which any assets is recognized in the books of accounts after reducing therein the amount of accumulated depreciation till reporting date and the amount of impairment loss during the year if any. Accounting Policies adopted for PPE - Property Plant and Equipment has been valued cost of an asset less the amount of accumulated depreciation and accumulated impairment loss if any. Cost incurred after the reporting period is also capitalized if it is probable that the economic benefits will flow in future and is easily measurable. Apart from the cost of property plant and equipment, depreciation is charged to an asset and expensed in Profit and Loss account. Depreciation has been calculated on the basis of Straight line method or on the basis of use of units. Company estimates, the useful life of all assets, their residual value and the method of depreciation for all assets excluding Land, at the end of each reporting period. The estimated useful lives for freehold building its fifty years, for leasehold buildings its least of period of lease or twenty years and for plant and equipment three to thirty five years or the number of units used. Intangible Assets of the Company - As per the Note number 17 of the Annual Report of the company, the company has shown the bifurcation of intangible assets amounting to 3266 m $. It consists of four classes namely Goodwill, Licenses, Customer Relationships and Contracts and Others. Goodwill is directly related to the synergies, higher revenues with savings in cost which is expected to be achieved in due course of time. Second one is Licenses which helps the company to operate the business effectively and efficiently. Through customer relationships and contracts the company will be able to capture the market. Accounting Policies Adopted for Intangible Assets - Intangible assets are generally recognized on acquisition or business combination or are acquired as general asset. These assets are amortized over its useful life or are not depreciated in case it has indefinite lives. The useful life and the recognition criteria are reviewed by the company at the end of each reporting period. These intangible assets are derecognized when it is probable that there will be no economic benefits from the utilization of these intangible assets. First intangible goodwill is recognized at cost less accumulated impairment loss. Similarly licenses and customer relationship contracts are valued at cost less accumulated amortization and accumulated impairment loss. Impairment of Assets - As per the annual report of the company items of Intangible assets have been impaired during the year and accordingly impairment loss has been accounted for in the books of accounts. No impairment has been charged for items under the head Property Plant and Equipment. In case of Intangibles, Customer relationships and Contracts have been impaired during the year by 40 $ m and accordingly reported in the notes to accounts. The loss has been booked in accordance with the provisions of Australian Accounting Standard Board (AASB) 136. Comparison with Other Company in Same Industry In order to compare the aforesaid analysis with other company, Origin Energy Limited has been chosen out of the three competitors cited above. As per the Annual report, Origin Energy Limited has three main business activities which includes exploring and producing the natural gas, generating the electricity and selling the electricity and gas so generated or produced in wholesale or retail market. Company has three operating segments Energy Market, Exploration and Production and the Contact Energy. Though the company has derived 20% increase in EBITDA but there has been a statutory loss of 449 $ m. (Cited in Annual Report).Due to this Earning per share is also in negative terms. The company is majorly financed through Interest bearing liabilities. In respect of Capital structure of the company, debt equity ratio has not been improved as from 0.67 in 2014 to 0.93 in 2015. Two significant events have happened subsequent to the balance sheet date. First is the sale of entire interest of 53.09% in Contact Energy Limited and the second is declaration of final dividend of 25 cents per share on 28th September 2015. The companies follow the same policies for Property Plant and Equipment having net carrying amount of $6505 m and Intangibles having net carrying of $5281m and are impaired accordingly. Conclusion AGL Energy Limited being the largest company in Australia has been servicing millions of customers through the goodwill that has gained by the company from the date of its incorporation. Company has followed all the relevant accounting standards for the purpose of accounting and reporting thereon and has reflected true picture of the status of the company. Companys financial structure is adequate according to the nature of business and investment in the assets including property plant and equipment and intangibles is appropriate. Their selected competitors for analysis though has reported underlying loss but have resulted in higher EBITDA. In order to conclude, the above study has given the details of AGL Energy Limited and has provided the comparison with the leading competitor in the Industry. Recommendation From this report, it is analyzed that AGL Energy Limited is efficient and capable of making its position in the market in spite of having the leading competitors like Origin Energy and Duke Corporation. When compared with Origin Energy Limited, it is implied that the company still have goodwill, earning profits in such a recession period of energy industry, declaring and paying higher dividends to shareholders, have adequate capital structure and is complying with the provisions of all relevant statutes and regulations. Thus, our recommendation for the investor to invest in AGL Energy Limited out of the companies operating in Energy Sector and for the customer to opt for products of AGL Energy Limited and for the financial institutions and other stakeholders to have AGL Energy Limited at the top. References: AGL Energy Limited, 2015 Annual Report Official Website available on https://www.agl.com.au accessed on 01/09/2016. Australian Government, 2016, Australian Industry Report available on https://www.industry.gov.au/Office-of-the-Chief-Economist/Publications/Documents/AIR2015.pdf accessed on 01/09/2016. Australian Government, 2011, Events after the Reporting Period, available on https://www.aasb.gov.au/admin/file/content105/c9/AASB110_07-04_COMPdec09_01-11.pdf accessed on 02/09/2016. Australian Government, 2010, Impairment of Assets available on https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPjun09_01-10.pdf accessed on 02/09/2016. Origin Energy Limited, 2015, Annual Report official website available on https://www.originenergy.com.au/content/dam/origin/about/investors-media/senate-submission-carbon-risk-disclosure-160331/annual-report-2015.pdf accessed on 02/09/2016 Australian Government, 2015, Operating Segments available on https://www.aasb.gov.au/admin/file/content105/c9/AASB8_08-15_COMPnov15_01-16.pdf accessed on 02/09/2016.