Thursday, February 20, 2020
Advantages and Disadvantages Of Assistive Technologies - Essay Example Such statistical figures and surveys can prove to support the arguments regarding the advantages of the technologies in an effective manner. 4. Brooks, J. G., Brooks, M. G., (1999), In Search of Understanding: The Case for Constructivist Classrooms, Revised Edition, Association for Supervision & Curriculum Development. The authors stated that assistive technologies make the child motivated to learn and acquire education. One reason for such motivation can be the fact that assistive technologies bring the child out of his isolation and makes him participate with his peers at an equal level. This source highlights the degree of inclusion of technology in the modern classrooms and how they benefit the process of learning for all types of children, regular as well as children with disabilities. 5. Amiripour, P., Bijan-zadeh, M. H., Pezeshki, P., Najafi, M. (2011), Effects of assistive technology instruction on increasing motivation and capacity of mathematical problem solving in dyscalcu lia student, Educational Research, Vol. 2(10), pp. 1611-1618. This source also bases the hypothesis of the research study on the increment in motivation level of the child due to the usage of assistive technologies. The research activities of the authors are targeted to specifically evaluate the effect of assistive technologies on possible improvements in the logical skills for mathematics. An experiment was conducted by the authors on a sample of students with learning disabilities and the results showed that the assistive technologies motivated the children to learn more and improved their mathematics skills to a great extent. 6. Castellani, J., Jeffs, T. (2001), Emerging Reading and Writing Strategies Using Technology, Teaching Exceptional Children, Vol. 33, No. 5, pp. 60-67. This... This article demonstrates different authors who have been studied different aspects of assistive technologies. Mulligan, S. A. points out the benefits of assistive technologies in terms of increased level of participation by the children with disabilities and increased level of interaction with the peers. It also explains some of the issues that are often witnessed in the process of adopting a suitable technology. The work Ã¢â¬Å"Study of Assistive Technology and California Community College Students with Learning DisabilitiesÃ¢â¬ by Krull, M. includes discussion regarding several studies and surveys that have been conducted with the aim of evaluating the effect of the usage of assistive technologies on the level of comprehension and learning pace of the children. The author also conducts a study with the aim of evaluating the effects on the basis of academic performance of the child. Such statistical figures and surveys can prove to support the arguments regarding the advantages of the technologies in an effective manner. Ã¢â¬Å"Family Guide to Assistive TechnologyÃ¢â¬ explains the concept of assistive technologies and accommodation; as well as explains the different types of assistive technologies that are available for the children. It enlists some important factors that are offered by assistive technologies to facilitate the learning process of a child; mobility, visual aids, augmented communication, social interaction and recreation, self care etc. All of these factors result in better academic performance for the child.
Wednesday, February 5, 2020
Toyota Motors Internal Business Research Paper Example | Topics and Well Written Essays - 1000 words
Toyota Motors Internal Business - Research Paper Example From this paper it is clear that Toyota Motor Company supplies its cars to the U.S., East Africa and Japan, but faces intense competition it is endeavor to expand its market to countries such as China.This study highlights thatÃ the market system is a system that allows individuals and firms to make their own decisions about who gets what and the means used to get it. While the market system deals with individual decisions, the government deals with collective decisions. In the United States, the market system and the government make decisions concerning the economy. The U.S. economy is made up of individual people, social institutions and business and labor organizations. The United States constitution is the basis of the United StatesÃ¢â¬â¢ legal system. The U.S. legal system gives the freedom to own private property. The law gives U.S. citizens a right to own property and use it in the lawful manner they choose. The market system affects the distribution and sales of Toyota ve hicles because the decision of using them is made by people and organizations that may want the products. The U.S. government does not control the individual buying and using the vehicle. It is the duty of the Toyota Motor Company to convince its customers of the benefits of using the products as opposed to other related products. It is the duty of Toyota Motor Company to offer the vehicles that the customers might need at prices that they are willing to pay and which it can afford to sell. The Motor Company price will determine who will be able to purchase the products. Political risks in a country may be instituted by the political decisions in regard to the expected outcome and value of any given economic action. Macroeconomic and socials policies are the key effects of political risks. In the U.S., political risk can be caused by government participation in private enterprise. A financial crisis may also be the possible source for a political risk in a country. For instance, in 2009 investors in the US were concerned about political risk after the government played a great and controversial role in private enterprise due to the economic problems that were experienced at the time (Graybow, 2009). Toyota Motor companyÃ¢â¬â¢s products are luxuries and not basic needs. Therefore, in case of a political risk the demand for its products will reduce. To avoid losses in situations of political risks the company should consider broadening its markets. When one market is affected by the problem, it can utilize time on other markets as it waits for the affected country to revert to stability. The Toyota management should ensure that it does not rely on one market. In case there is a political risk in one country its sales and other operations will not be paralyzed when it adopts this strategy. Preparing strategies in advance will make the company more prepared to tackle political risks in the future. Toyota motors code of conduct includes observing local laws, respecting societal norms and company ethics, engaging in fair corporate activities and complying with the expectations of its stakeholders. In raising individual awareness of compliance, Toyota promotes initiatives through corporate ethics committee and other internal organizations. They always check activities to enhance compliance with their codes. The Toyota code of conduct describes the values to be observed by the people of the global Toyota organization. The codes are aimed at creating a harmonious
Monday, January 27, 2020
Definition of fixed cost and variable cost Fixed cost (FC): is a cost that remains constant, in total, regardless of changes in the level of activity. Fixed costs are not affected by changes in activity. Consequently, as the activity level rises and falls, total fixed costs remain constant unless influenced by some outside force. But fixed cost per unit decreases as the activity level rises and increases as the activity level falls. (Garrison etal., 2006, P49). Fixed costs include salaries of executives, interest expense, rent, depreciation, and insurance expenses. . Variable cost (VC): is a cost that varies, in total, in direct proportion o changes in the level activity. The activity can be expressed in many ways, such as units produced, units sold, miles driven, beds occupied, lines of print, hours worked and so forth. But variable cost per unit remains constant. ((Garrison etal., 2006, P48). Direct cost, indirect cost and overhead costs Direct costs: is a cost that can be easily and conveniently traced to the particular cost object under consideration. The concept of direct cost extends beyond just direct materials and direct labor. (Garrison etal., 2006, P50). Example: the salary of supervisor in marketing department is the direct cost for marketing department. The salary is likely the same each month not depend on the quantity of sales product. Indirect costs: is a cost that cannot be easily and conveniently traced to the particular cost object under consideration. (Garrison etal., 2006, P50). Ã Each business has its own method of allocating indirect costs to different products, sources of sales revenue andÃ business units.Ã Business managers and accounts should always keep an eye on the allocation methods used for indirect costs. Example: Depreciation on the production machine is also an indirect product cost, it stays the same each year not depend on the volume produced on the machine. Costs can be direct and indirect depending on the cost object: product, department,Ã and others such as division, customer, or geographic market. The total amount of theÃ cost remain the same as volume changes, it is fixed cost. It is a variable cost if the total cost change in proportion to the change in the activity or volume. Overhead costs: the indirect recurring costs of running a business that are not linked directly to the goods or service produced and sold. Overhead costs can include payments for the rent of premises, utility bills, and employees salaries. Controllable costs and uncontrollable costs Controllable cost: are those costs which can be regulated or controlled by specified member of an undertaking. Most of the variable costs are controllable costs. For example, direct material, direct labor and direct expenses Ã ¢Ã¢â ¬Ã ¦are controlled by the lower level of management. Uncontrollable cost: can not be controlled by the specified member of the undertaking. Most of the fixed costs are uncontrollable cost. For example, factory rental expense, supervisors salary, depreciation. Evaluate the statement I have trouble with the terminology-direct costs, also called variable costs, are the ones that are controllable. Whereas indirect costs or overheads, also called fixed costs, are uncontrollable. Based on the definitions above, I strongly disagree with the statement because the delegate assumed wrongly about the cost. There are many ways to classified cost depending on the purpose of management. According to association with products, costs are divided into product costs and period costs. According to identifiably, costs are divided into direct cost and indirect cost. According to behavior, costs are divided into fixed cost, variable cost and semi- variable cost. According to controllability, costs are divided into controllable costs and uncontrollable costs. Direct cost can be fixed cost and variable cost depending on situations For example: the salary of supervisor in manufacture department is the direct cost for manufacture department. The salary is likely the same each month not depend on the quantity of product. It is a fixed cost of manufacture department. Raw material supply for manufacture department is a direct cost for department but it is a variable cost, total amount of supplies use in the department increases if the volume in the department increases. Indirect costs can be fixed costs and variable cost also: In opposition to direct cost, most of indirect cost is fixed cost. For example rental cost is indirect cost for part production, it is a fixed cost of manufacture department stay the same each month, its not depend on the number of product. But indirect cost can be variable cost also. The cost of electricity for administration of manufacture department is variable cost monthly depending on the number of electricity use more or less. Controllable cost and uncontrollable cost Most of variable costs are controllable. To illustrate: low level manager in manufacture product is the direct monitoring and control of production process. They can be managing the raw material use to create product and direct labors that mean control the number of employees needed to complete product. Management can organize the use of resources effectively in the short term. On the other hand, many of fixed costs are uncontrollable. They are imposed in terms of management such as business can not decide the rental fees of factory, the rent for his unit negotiated by higher management, or the rates dictated by the local authority. Question 2 1. Participative budgeting Budget preparation is the process by which organizational goals are translated into a plan that specifies the allocated resources, the selected processes, and the desired schedule for achieving these goals. There are two main types of budgeting: bottom-up budgeting and top-down budgeting. Participative budgeting is a method of preparing budgets in which managers prepare their own budgets. These budgets are then reviewed by the managers supervisor, and any issues are resolved by mutual agreement. Manager Marketing Manager Sales Vice President Sales Vice President Finance President and CEO Vice President Production Cashier Controller Manager Manufacturing Manager Distribution All level of an organization should work together to create the budget. Each level in organization should contribute in the way that it best can in a cooperative effort to develop budget. Lower level management is responsible for setting the estimate of budget data in a participative system and submits them to the next higher level of management. Before the budget is accepted, they must be reviewed and evaluated by middle management before they are transferred to the organization. Advantage of participative budgeting Participative budgeting is relevant to all member of particular project, it helps to encourage all participants contribute idea to built a project effectively. Budget information is given clearly and fairly accurate because it use of the data available at the project management level Working motivation is higher when an individual directly involved in setting goals rather than goals imposed from above. Self-imposed budget made commitments to implement the goals. If the budget has been setting from top management, managers can say that budget is unreasonable or impractical to start, could not be performed. With participative budget, it does not happen when the managers set a budget for themselves. Disadvantage of participative budget Time consuming and costly because too many participants involved in setting budget project. The influence of top manager is limited over the budget process. However, when the lower-level managers plan the short budgets and mid-range budgets, outlining organizational policies and goals, they can influence the outcome by issuing a statement. Individual tend to overstate the real resource needs because they think that all budget will be cut in certain proportion by top manager and set a goal lower than actual for easy to achieve the goal. 2. Budget variance a. Definition of budget variance: Total budget variance is simply the difference between the actual cost of the input and its planned cost. Total variance = Price variance + Usage variance In standard costing systems, the total variance is broken down into price and usage variance. Price variance is the difference between the actual and standard unit price of an input multiplied by the number of unit used. Usage variance is the difference between the actual and standard quantity of inputs multiplied by the standard unit price of the input. Total variance = (AP x AQ) (SP x SQ) ACTUAL COST (AQ x AP) STANDARD COST (SQ x SP) STANDARD COST (SQ x SP) ACTUAL COST (AQ x AP) > FAVORABLE VARIANCE (ACTUAL UNFAVORABLE VARIANCE (ACTUAL > STANDARD) AQ means the actual quantity of input used to produce the output AP means the actual price of the input used to produce the output SQ means the standard quantity SP means the standard price Favorable variance and unfavorable variance are not equivalent to good and bad variance. The terms indicate the relationship of the actual price or quantities to the standards prices and quantities. b. Budget variance investigation Managers responsibility is carefully calculated the variance because that is a part of effective control of organization. In general, it is difficult to manage external sources of budget variance (government policy, stock market, fluctuation of exchange rateÃ ¢Ã¢â ¬Ã ¦) rather than internal sources (raw material, cost per hour on direct labor). Management should know about the acceptable range of performance. If the budget has a favorable balance that means it has brought the profit to the company. Conducting an investigation to find out the reason why the variance of budget was favorable and it could be made more than in the future. If the variance is small, it should not be too worried. In fact, a little variance between actual budget and the projected figures is always happens. With the very small difference, the manager can ignore them, no need to adopt strong action because it does not bring terrible consequences for the business. So, with little difference, the best way to solve is simply putting it into stride. If the budget has unfavorable variance, head of department need to conduct an investigation to find out the main causes by external influence or internal influence. For example the increase of raw material usage per unit more than allowed standard because it was poor condition of machine or poor manufacturing. Find the cause and how to fix the problem; it is a good measure to prevent a similar situation may occur in the future. After having adverse variance the budget needs to rewrite or the budget needs to verify by internal audit. Question 3 Explain the term used in the statement 1. Committed fixed costs Committed fixed costs relate to the investment in facilities, equipment, and basic organizational structure. The two characteristics of committed fixed costs are that they are long term in natural, and they cannot be significantly reduced event for short periods of time without seriously impairing the profitably or long- run goals of the organization. Even if operations are interrupted or cut back, the committed fixed cost will still continue largely unchanged (Garrison etal., 2006, P190). For example: Vietnam airlines has total 80 aircraft, the company must pay money for depreciation, maintenance and insurance expense. The expense is not depend on the number of times the plane fly or the number of passenger in plane. It is a committed fixed cost. Decisions to acquire major equipment or to take on other committed fixed costs involve a long planning horizon. Management should make such commitments only after carefully analysis of the available alternatives. Once a decision is made to acquire committed resources, the company may be locked in to the decision for many years to come (Garrison etal., 2006, P191). For example the total committed fixed cost of renting the building for the hotel is very high and the company must commit to pay for it at least 5 years in Vietnam. Uneven revenue flows It is showed that the difference of demand (low or high) for product or service in different periods. At times the company is very busy and at others it suffers from very slack periods. The hospitality industry is often divided into two distinct seasons: high season and low season. The period time between two seasons can move and change each year. In high season, the hotel does not have enough room for customer and the room rate is very high that bring large of profit for the hotel. In contrast, in low season the hotel must reduce the price and apply promotion to attract tourist. It is a common situation of hotel and resort. The implication of the above situation for the company Many of our cost are committed fixed cost. Our revenue flows occur very unevenly. To be profitable we have to take a flexible approach to pricing The company in hospitality industry has large proportion of fixed cost for the initial investment so the break even point is also very high. Company will operate with high level of capacity before earning a profit. But when passed break even point the profit will increase rapidly. Committed fixed cost has a little effect to the level of costs in the short term. Revenue is the money the company receives for selling their product or service. It is calculated by taking the selling price and multiplying it by the number of units sold. Profit is the amount of money left over after costs have been covered. It is calculated by: total revenue minus total costs. Therefore, profits will not be improved by a greater emphasis on cost management of costs. The company will get profit if the revenue is maintained consistently above break even level. Due to the nature of leisure industry, the product is not in storage so the focus on revenue during the period low level of demand is the necessary task of this company. By adopting a flexible approach the company is adapting the price of the product or service to suit the situation of the company and the amount of money customers are willing to pay. But the given price must be greater than variable cost and above break event point. This pricing strategy is designed to attract as much business as possible when the company has spare capacity. The price will be increased for busy periods when the company can expect to operate near to full capacity. For example: In Vietnam, Da Nang has a long beautiful coastline. Seaside hotels have a high level of demand in the summer (from May to August), this time mainly to serve domestic tourist. The room rates are usually higher two times as much as normal. The hotels have maximum revenue in this period. In the low season from October to February next year, the hotel has launched promotions to attract tourist such as discount 30% room rate at Furama Resort or stay 2 night get 1 night free at Golden Sand Resort. In this case, at times of low volume an inflexible, cost orientated approach to pricing.
Sunday, January 19, 2020
“’Indians’: Textualism, Morality, and the Problem of History';, an essay written by Jane Tompkins, a professor of English at Duke University, outlines Tompkins dissatisfaction on how American Indians are portrayed throughout history. As children, we are taught that in “1492 Columbus sailed the ocean blue';, and that Peter Minuet bought all of Manhattan Island from the Indians for only twenty-four dollars worth of trinkets. In high school, we were taught that in World War II, the Germans were all heartless savages, and that the best course of action to end the war was to use the atomic bomb on Japan. It is seen that “the victor writes the history books.'; In other words, the dominant cultures and societies that conquer and overshadow lesser societies have the privilege of writing history. For example, if Germany won World War II, would the history books have mentioned the holocaust of the Jews? The problem with history is that history is defined in terms of the author’s point of view. There is no scientific process by which history is written; therefore we must discern what is the real truth versus someone’s biases and point of view. “The problem is that if all accounts of events are determined through and through by the observer’s frame of reference, then one will never know, in any given case, what really happened,'; (Tompkins, 410). Ã Ã Ã Ã Ã Tompkins researched s...
Saturday, January 11, 2020
The various costs include: building materials, landscaping and safety equipment, shipping, labor, temporary housing, and office facilities, travel, administrative expenses, staffing, training, and stocking of inventory. Project Manager: John Tare, 011-52-444-123-1234,john. [emailÃ protected] Com Project Sponsor: Alex R. Fitzgerald, CEO Acme Home Improvements, [emailÃ protected] Com Project Objectives: Deploy Acme's capabilities to meet the commercial and private construction market demands in the Mexico City area.Expand into international markets to meet the competition head-on and eat them, not only at home, but also abroad. To meet this goal and compete effectively Acme must open its first store in this major metropolitan area inside 12 months. To open this store within a year, Acme will build a project team that communicates effectively, operates efficiently, and is experienced in international ventures. The project team will construct a KICK sq Ft structure, with an additiona l ask sq Ft of exterior space for garden products.The store's design must excel in supporting each of Acme's five core business areas: plumbing/electrical supplies, building materials, hardware and tools, seasonal/garden/yard, and paint/wall coverings. The project team will construct a comprehensive plan upon which they will base execution. This plan encompasses all details from site preparation through hiring and training. The project team will carry the company up to opening day. It is critical that the team stay on task and on time. Approach: ; Establish a cross-cultural team of Acme corporate personnel from the U.S. And local Acme De Mexico staff to coordinate the project. Conduct competitive analysis of home improvement stores in Mexico City. ; Develop store design. ; Develop detailed construction schedule. ; Construct and finish store. ; Plan hiring requirements. ; Prepare hiring and training plan. ; Establish supply chain plans. ; Develop advertising, promotion, and merchandi sing plan. ; Train employees in compliance with Acme corporate policies, standards, procedures, and provide specific job activity training. ; Plan and execute store grand opening.
Friday, January 3, 2020
Published in examiner Like Gestalt therapy which was introduced in my previous article, brief psychology therapists are also concerned with the here and now. Their focus is on what a client can do to change what is happening now as quickly as possible. This type of therapy is known as third wave or third generation. The first type of therapy was psychoanalysis, which premised that all people were sick, or unhealthy and had to be cured. The second wave of psychology introduced the behaviorists or learning theorists. The behaviorists felt that like the previous theories of Freud, much of our behavior is instinctual; however, they also went further to say most of our behavior is learned. Pavlov s dogs is an example of behavioristÃ¢â¬ ¦show more contentÃ¢â¬ ¦Sources: My masters degree in psychology training http://www.associatedcontent.com/article/983184/psychology_and_the_african_violet_lady.html?cat=5 Chapters 27 28 In this paper I will discuss the topics and issues presented in chapters twenty seven and twenty eight of America, A Narrative History by Tindall and Shi. I will discuss Normalcy and the Great Depression while exploring the contradictions of the Roaring Twenties and the Jazz Age during the conservative Presidencies of Harding, Coolidge and Hoover. The decade of the twenties went from an economic boom defined by the Roaring Twenties to financial disaster of the Great Depression. Each of these Presidents was involved in the transitions found during the twenties. Wether or not they were personally responsible for what transpired during their individual tenure is open for debate with a few exceptions. My personal insight is, our Presidents of the time made some horrific mistakes and mishandled some policies both foreign and domestic that did not benefit the common citizen as they did big business. In 1920, after World War l, Warren Gamaliel Harding was elected President of the United States. His promise was a return to normalcy. The American people needed to hear this approach
Thursday, December 26, 2019
Objectives 1. To establish the definition of air pollution and pollutants and determine their chemical nature. 2. To identify the causes of Air pollution 3. To define air pollution in India with respect to law as stated in the Indian Constitution. 4. To describe the Supreme Court interjection due to DelhiÃ¢â¬â¢s pollution and its results. 5. To assess the air pollution level in Delhi and compare the levels before and after Diwali 6. To find the level of pollution caused by different sources and the data supporting it. 7. To analyze the level of pollution in Delhi by comparing it to prescribed limits prescribed by various institutions. 8. To study the effects of air pollution on human health by secondary data sources and interviews conducted by our group. 9. To study the effects of air pollution on the floral life. 10. To study the data given by the premier institution CPCB. 11. To find out about the measures taken by government after Great Delhi Smog (2016) and study the sustainable practices that can be or have been taken in accordance with air pollution. METHODOLOGY We will be measuring and analyzing the ambient air pollution of Delhi by the standards of Central Pollution Control Board, India. The parameters and standards we are taking is the concentration of the following pollutants : Prime focus areas of our paper : Average air pollution level in Delhi , Air quality index of Delhi , and specific focus on the effects of Diwali and burning of agricultural crops on theShow MoreRelatedEffects Of Air Pollution On Human Health1319 Words Ã |Ã 6 PagesCareful What You Breathe In: Effects of Air Pollution on Human Health The idea that we, as a global community, are destroying the very earth we commonly share is something that takes time for people to fully understand. 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