Essay on The Validity of the Theory of Evolution - 1539 Words

Since the publication of Charles Darwin’s Origin of Species, in which the theory of evolution has risen, people have debated the merits of the theories of creationism and evolution. The theory of is reinforced through scientific studies using DNA, genetics and its mutation, the fossil record and the change in earlier species that has been encountered, and the distribution of related species of animals over a broad geographical range. To fully understand exactly what a fossil is, look at how they are made. A fossil is the mineralized remnants or impressions of once-living organisms as stated by actionbioscience.org. In other words, the remains of plants and animals from the past that have been encased in rocks. Dinosaurs for instance†¦show more content†¦Geographic distribution of related species and the similarities of animals over large regions of land also prove that evolution has occurred in the past, and is still occurring today. Animals have adapted and evolved over time so that they can become suited to the environment around them allowing more animals to survive the harsh conditions proposed on them. For instance, birds beaks have evolved from species to species based on the diet needs and the food available in each region over the decades. A species population may change over time due to genetic changes which these genetic changes often include visible differences, and different instincts to adapt to a different habitat. Species change genetically over the years due to reproduction in the habitat, just as the bird developed distinctly to attain food easier in different habitats. Species of animals over many, many years will adapt to their surroundings in order to survive. These genetic changes are created by DNA mutations which require a lot of testing in order to work. Mutations occur when a mistake occurs in the genes of a person, or animal. Leading to the idea of Natural Selection. Natural Selection is The term adaptation may refer to a feature which is especially important for an organisms survival. The adaptation of horses teeth to the grinding of grass, or their ability to run fast and escape predators. Such adaptations are produced in a variable population by the betterShow MoreRelatedCharles Darwin And The Theory Of Evolution1470 Words   |  6 Pagesbook, School notes and any other reliable sources of information. All of these have to be referenced correctly. Please present Q 2 onwards as an essay style. Darwin and Evolution –Nick deluca Charles Darwin and the Theory of Evolution through natural selection It’s been over a century since Darwin presented his Theory of Evolution through natural selection and it continues to scandalise many people. Using a scientific approach, Darwin argued that species evolve to suit their environments. In 1831Read MoreContradiction Between the Theory of Evolution and the Bible947 Words   |  4 Pageswho founded the theory of evolution and changed the way we think about the natural world. Darwin was born on February 12, 1809 and lived during the Industrial Revolution. As a child, Darwin initially planned to become a doctor, but his plan terminated when he joined the five year expedition on the survey ship, the HMS Beagle, in 1831. In the expedition, Darwin developed a theory and published a book call The Origin of Species. This book was the beginning of what we know about evolution, and it was controversialRead MoreThe Validity of The Evolutionary Theory Essay1486 Words   |  6 PagesThe evolution theory, one of the most significant theories, laid groundwork for the study of modern biological science. This theory has lead scientists into unending debates due to lack of empirical supports. Until the mid-eighteenth century, when Charles Darwin came up with an explanation to evolu tion, scientists, then, began to endorse this hypothesis. In â€Å"Natural Selection,† Darwin explains the natural selection, a plausible mechanism that causes evolution, to gain approval of his cynical audienceRead More Do Creationism and Intelligent Design Have a Place in the Classroom?1280 Words   |  6 PagesSurveys show that fifty percent of adults in Turkey, forty percent in the USA and fifteen percent in the UK reject the theory of evolution and believe that life on Earth came into existence as described in the religious texts (Jones and Reiss, 2007; Miller; Scott and Okamoto, 2006; Lawes, 2009). President G. W. Bush commented as follow: Both sides ought to be taught properly...so people can understand what the debate is about....Part of education is to expose people to different schools of thoughtsRead More Evolutionism Vs Creationism Essay1050 Words   |  5 Pageschallenged human curiosity and imagination as soon as early man had time for activities other than survival. In 1859, Charles Darwin published the Origin of Species, and since then, people have debated between the creationism and evolutionism theories. The theory of evolution has been supported only through various religious writings, particularly the Bible. nbsp;nbsp;nbsp;nbsp;nbsp;Creationists believe in a divine creator, God. Creationism has a broad range of beliefs involving a reliance on God’s miraculousRead MoreGame Theoretic Evolutionary Multi Objective1212 Words   |  5 Pagesobjectives in parallel using evolutionary algorithms based on game theory concept. From an optimization point of view, clustering can be grouped as a NP-hard problem [1]. Evolutionary algorithms are practical approaches which are successful on NP-hard problems by providing near-optimal solutions to such problems in reasonable time. Multi-objective optimization focuses on concurrent optimization of multiple goals. Evolutionary game theory change the optimization problem into an strategic game problemRead MoreThe Difference between Pure Logic and Scientific Logic and Its Relation to the Problems on Earth1538 Words   |  6 Pagesproblems on Earth? Can you give some examples?: The problem of logic is the same problem of truth that todays scientists, philosophers, academics and thinkers of all kind face. Since the Scientific Revolution and the Age of Enlightenment, several evolutions in scientific/philosophic schools have occurred. One of them is the advancement of subjectivity over objectivity, thanks in large part to the philosophy of Kant, who simply advanced the already widening gap between the old world of understood universalsRead MoreKohlberg s Theory Of Moral Development And Moral Maturity Essay1305 Words   |  6 Pagesthe theory of stages of moral development and participated actively in the development of the fields of moral psychology and moral education. Kohlberg was especially inspired by Jean Piaget, a Swiss psychologist who created the theory of cognitive development. Mark Baldwin, John Dewey, and George Herbert Mead also influenced his thinking (Barger, 2000; Encyclopedia of Education, 2002). In this paper, I will analyze in-depth Kohlberg’s theory and discuss an article that uses Kohlberg’s theory to fosterRead MoreEssay about The Origins of Life: Evolution vs Intelligent Design1634 Words   |  7 Pagesideological edifice on which the nation stands. The contention is shrouded by vehement claims from those who claim Intelligent Design, a refinement of creationism, to be true; and believers of the theory of evolution, who claim scientific merit yields no other conclusion than what is presented in the theory of evolution. As a result, the spills of conflict are in the classrooms now. In Austin, Texas, every decade fifteen people influence what is taught to the next generation of American children. The highlyRead More Creationism in Public Schools Essay1429 Words   |  6 PagesCreationism in Public Schools Teaching Creationism in Schools The question as to whether or not creationism should be taught in public schools is a very emotional and complex question. It can be looked at from several different angles, its validity being one of them. Despite the lack of evidence to support the fundamentalist idea of creationism, that in itself is not enough to warrant its exclusion from the curriculum of public schools in the United States. The question is far more involved

Ethical And Ethical Issues Of The Healthcare Professionals

Nurses and all other health care professionals continue to be confronted with ethical and legal issues in their daily practice. In order to protect the legal and ethical rights of the patient the health care professional must be knowledgeable about ethical principles (Guido, 2014). Ethics involves the principles or assumptions underpinning the way individuals or group ought to conduct themselves; ethics is concerned with motives and attitudes and the relationship of these attitudes to the individual (Guido, 2014). The healthcare professionals should be dedicated to provide competent medical care with compassion and respect for human dignity and rights (AMA, 2015). Ethical principals are developed for the benefit of patient The video focuses on two patients, an adult patient who had a head injury and a young boy who needs organ transplantation. The decision about the care creates legal and ethical dilemma among the medical professionals. In this video the adult patient has a lower likelihood to survive whereas the boy can live if he receives matching organs from a donor. In order to provide the boy with organs the adult patient attempted to damage his brain by hitting his head against the headrest. He is taken for an emergency surgery but Dr. Bailey interfered the surgery and advised the surgeons to stop. Ethical Principles In the video the health care team members are challenged with many ethical principles and moral conflict. Autonomy beneficence, nonmaleficence,Show MoreRelatedEthics Of The Health Care Industry995 Words   |  4 PagesEthics in Healthcare Marketing Ethics in the health care industry are one of the most important cornerstones of patient care. Making ethical decisions, being vigilant in the lack of ethical decision making, and being proactive in the reporting and advancement of ethical practices are important factors for marketing professionals such as physicians and other health care professionals to be wary of. Conduct by pharmaceutical representatives and ethical practices in the marketing of pharmaceuticalRead MoreEthical Self Assessment1015 Words   |  5 Pagesï » ¿ Ethical Self-Assessment Paper Sonya Smith HCS 545 Teela Carmack 04/13/2015 Ethical Self-Assessment Paper Healthcare professionals are faced with ethical dilemmas frequently in the healthcare industry and they have the ability to influence patient care outcomes. Healthcare professionals face difficult choices concerning what is best for the patients and can sometimes become entangled with ethical dilemmas. Ethical decision making helps the healthcare professionals make the difficultRead MoreThe Moral Code Of Ethics924 Words   |  4 PagesThe moral code of ethics as healthcare professionals is we have a responsibility and a moral code to our patients and the others we serve and they are: â€Å"Work to ensure the existence of a process to evaluate the quality of care or service rendered; to avoid practicing or facilitating discrimination and institute safeguards to prevent discriminatory organizational practices; work to ensure the existence of a process that will advise patients or others served of the rights, opportunities, responsibilitiesRead MoreEssay on Ethical Self-Assessment866 Words   |  4 PagesEthical Self-Assessment Paper Tiffany Renee April 19, 2011 HCS545 Health Law and Ethics Ethical Self-Assessment Paper Healthcare professionals are faced with making multi-faceted decisions on a daily basis. These decisions are not just limited to clinicalRead MoreSelf Assessment1447 Words   |  6 Pagesfrom self-assessment in relation to individual decision making. This research paper will examine reveal the lesions learned from self assessment. We will observe of the influence of the American College of Healthcare Executives (ACHE) as a guiding force in setting ethical standards in the healthcare industry. This will lead us to discuss how our individual ethics influence our decision making. Lastly, a formulated strategy on enhancing future decision-making will be explained. Self-assessments ofRead MoreA Code Of Ethics : Responsibility And Accountability Standards753 Words   |  4 Pagesevery employee within the organization. These codes are also motivating factors that guide the employees’ behavior, set the standard regarding ethical conduct, and build an organizations trustworthiness within their surroundings (McShane Gilnow, 2012). The role of ethics in organizational behavior can negatively or positively impact an entire healthcare entity. If employees are educated on the importance of practicing ethically at all times, and the organization as a whole operates unethicallyRead MoreCritically Evaluate Medical Ethics And Legal Issues1263 Words   |  6 PagesCritically evaluate medical ethics and legal issues Introduction Medical ethics and legal issues have been a key topic in medical field for many years now. It is important for medical professionals to understand the importance of the way we care for patients, it is therefore important to be knowledgeable and aware of the medical ethics and legal issues that govern good patient care. Health care professionals must make decisions based on ethical and legal issues to performance their regular duties. HoweverRead MoreLegal And Ethical Principles Of Health Care1661 Words   |  7 PagesDecision-Making Models in Health Care Grand Canyon University Legal and Ethical Principles in Health Care December 24, 2015 Orazie D. Slayton MPH, MIAD Kim McCullough Abstract Ethics is defined as a system of moral principles and values that include right, proper, honest, and decent conduct. Each profession may adopt a code of ethics to self-regulate the conduct of its members. Ethical dilemmas can arise, however, in the reality such decision making should includeRead MorePatient Confidentiality Essay926 Words   |  4 Pagesï » ¿Patient Confidentiality: Ethical Implications to Nursing Practice Patient Confidentiality: Ethical Implications to Nursing Practice Patient confidentiality is a fundamental practice in healthcare and it is integral part of healthcare ethical standards (Purtilo Dougherty, 2010). According to the American Nurses Association (ANA) code of ethics â€Å"the nurse has a duty to maintain confidentiality of all patient information† (Nursing world, p.6). Also, when a patient confidentialityRead MoreThe Ethical Substance Of An Action1685 Words   |  7 PagesFrom a utilitarian point of view on these issues is the idea that the ethical substance of an action is determined only by its usefulness in maximizing value and minimizing destructive values as added together for all persons. Whereas deontological points of view believe that deciding how wrong or how right an action is will focus on the action itself instead of the entire outcome whether it is good or bad. To put these two views into perspective, suppose hypothetically there is a database of patient

My Aim in Life Free Essays

There are two things to aim at in life: first, to get what you want, and after that to enjoy it. Only the wisest of mankind achieve the second. Logan P. We will write a custom essay sample on My Aim in Life or any similar topic only for you Order Now Smith People have set their own aim depending upon their abilities. Some people are doctors, engineers, Charter Accountants, pilots, teachers and many more. Our life is too short so we have to strive to attain our aim with all our hard work. The main objective for achieving the aim is to get material pleasures, mental happiness as well as satisfaction. Once a person chives his aim he can live a prosperous life. The mere act of aiming at something big, makes you big. Charcoal Nehru My aim in life is neither to collect money nor for fame. It is my desire to become a well-qualified doctor. I do not just wish to be an ordinary doctor. The world remembers with thankfulness the name of the man who gave to the world vaccination. The world will remember forever the man who gave us penicillin. As a doctor I want to serve the humanity. Don’t aim for success if you want it; just do what you love and believe in, and it will come naturally. David Frost have an ambition to do something in this world so, great as the doctors and the courageous founders did in the past. I would like to give the world some new drugs and injections that will cure some of the diseases that people are still suffering from. An aim in life is the only fortune worth finding. Robert Louis Stevenson know, my profession is very dignified and it will help me to get peace and satisfaction in life. It provides us best chances of service. Sympathy to human being is the sympathy to one own self. Quotations About this essay. Future favors the bold. An early death is better than an aimless life. A noble aim is simply a noble deed. My goal in life is to survive. Everything else is just a bonus. The greater danger for most of us lies not in setting our aim too high and falling short; but in setting our aim too low, and achieving our mark. Michelangelo The aim of art is to represent not the outward appearance of things, but their inward significance. Aristotle. Aim above morality. Be not simply good, be good for something. How to cite My Aim in Life, Papers My Aim in Life Free Essays My aim in life – To be successful (having attained wealth, position, honor) A solid belief system can take us a long way. Success has a belief system and when we can master such a system we are through half way to a successful life. Everything happens for a reason. We will write a custom essay sample on My Aim in Life or any similar topic only for you Order Now Successful people believe that there is a purpose behind every event or situation. Whether it’s a lesson to be learned or a change in your life’s direction, they believe that whatever happens was meant to happen. Thus, they make lemonade out of a lemon. Instead of beating yourself down if something does not go your way, focus on the good that can come out of it. Yes, certain events are difficult to see a positive outcome, but you owe it to yourself and to your success to try your best to make the most out of any situation. Sometimes life does not go as planned, but knowing that everything happens for a reason can help you carve a new path towards a new life with new goals. While climbing the ladder of a successful in life always remember that failure can be a learning experience. Once you submerge yourself into a culture that does not see failure as defeat, you take away an enormous chunk of negative energy from your life. You should always take responsibility for your decisions and actions as it’s very easy to play the blame game whenever a difficult situation arises, but as a leader who takes full responsibility, whether positive or negative of their actions are the one who are successful today. You may be tempted to deflect blame onto others but there is something empowering about accepting responsibility. This shows maturity, as well as a coherent belief system. It’s a symbol of personal power which is necessary to become highly successful. How to cite My Aim in Life, Papers My Aim in Life Free Essays ARTICLE IN PRESS Microbiological Research 161 (2006) 93—101 www. elsevier. de/micres Changes in microbial and soil properties following amendment with treated and untreated olive mill wastewater Ali Mekki, Abdelha? dh Dhouib, Sami SayadiA Laboratoire des Bioprocedes,Centre de Biotechnologie de Sfax, BP: ‘‘K’’ 3038 Sfax, Tunisie ? ? Received 8 June 2005; accepted 15 June 2005 KEYWORDS Microbial community; Olive mill wastewater; Polyphenols; Soil respiration Summary We investigated the effect of untreated and biologically treated olive mill wastewater (OMW) spreading on the soil characteristics and the microbial communities. We will write a custom essay sample on My Aim in Life or any similar topic only for you Order Now The water holding capacity, the salinity and the content of total organic carbon, humus, total nitrogen, phosphate and potassium increased when the spread amounts of the treated or untreated OMW increased. The OMW treated soil exhibited signi? cantly higher respiration compared to the control soil. However, the C-CO2/Ctot ratio decreased from 1. 7 in the control soil to 0. 5 in the soil amended with 100 m3 haA1 of untreated OMW. However, it slightly decreased to 1. 15 in the soil amended with 400 m3 haA1 of treated OMW. The treated OMW increased the total mesophylic number while the number of fungi and nitri? ers decreased. Actinomycetes and spore-forming bacteria were neither sensitive to treated nor to untreated OMW. The total coliforms increased with higher doses of treated and untreated OMW. A toxic effect of the untreated OMW appeared from 100 m3 haA1. This toxicity was more signi? cant with 200 m3 haA1, where micro? ora of total mesophilic, yeasts and moulds, actinomycetes, and nitri? ers were seriously inhibited except for total coliforms and spore-forming bacteria. 2005 Elsevier GmbH. All rights reserved. Introduction The olive mill wastewater (OMW) is a critical problem, especially in the Mediterranean area, where the olive cultivation is widespread and huge amounts of this ef? uent 30 millions m3 yA1 worldACorresponding author. Tel. /fax: +216 74 440 452. wide and 500 000 m3 yA1 in Tunisia alone, are annually produced (Sayadi and Ellouz, 1995; Casa et al. , 2003). This waste contains an enormous supply of organic matter, COD between 40 and 210 g dmA3 and BOD5 between 10 and 150 g dmA3 (Feria, 2000). Some characteristics of this material E-mail address: sami. sayadi@cbs. rnrt. tn (S. Sayadi). 0944-5013/$ – see front matter 2005 Elsevier GmbH. All rights reserved. doi:10. 1016/j. micres. 2005. 06. 001 ARTICLE IN PRESS 94 are favourable for agriculture since this ef? uent is rich in organic matter, nitrogen (N), phosphorous (P), potassium (K) and magnesium (Mg). The organic fraction of this wastewater includes sugars, tannins, poly phenols, poly alcohols, pectins, lipids, and proteins (Mulinacci et al. , 2001; LesageMeessen et al. , 2001). For these reasons, increasing attention has been given to ? d the best methods to spread OMW on agricultural lands and to recycle both the organic matter and the nutritive elements in the soil crop system. Moreover, agricultural irrigation with wastewater ef? uents became a common practice in arid and semiarid regions, where it was used as a readily available and inexpensive option to fresh water (Angelakis et al. , 1999; Oved et al. , 2001). Fresh OMW was used as a fertilize r in the horticulture and in the olive cultivation (Cox et al. , 1997; Ben Rouina et al. , 1999; Ammar and Ben Rouina, 1999; Cereti et al. , 2004). However, biodegradation of this waste in the nature is dif? cult because it contains a strong antibacterial effect exerted, by various phenolic compounds (Yesilada et al. , 1999; Sayadi et al. , 2000; Rinaldi et al. , 2003). Before its utilization in the irrigation, OMW was treated by several processes such as aerobic treatment, anaerobic digestion and composting process (Sayadi and Ellouz, 1992, 1995; Ehaliotis et al. , 1999; Paredes et al. , 2000; Kissi et al. , 2001; Marques, 2001; Casa et al. , 2003; D’Annibale et al. , 2004). Some Mediterranean countries established laws about soil capability to endure the OMW application, particularly in Italy (Law N1 574, 1996). The maximum amount of OMW tolerated in the ? elds is 80 and 50 m3 haA1 for OMW obtained by centrifuge and pressure extraction techniques, respectively (Law N1 574, 1996). The addition of such compounds may cause signi? cant shifts in the structure and the function of the microbial community, which in turn may in? uence the viability of the soil for agriculture. The effect of the OMW on the physical and chemical characteristics of the soil are well documented (Cabrera et al. , 1996; Cox et al. 1997; Sierra et al. , 2001; Zenjari and Nejmeddine, 2001; Rinaldi et al. , 2003). However, these studies did not deal with the effect of this waste on the microbial community of the soil (Moreno et al. , 1987; Paredes et al. , 1987; Kotsou et al. , 2004). An integrated approach using a pre-treatment of the OMW with the white-rot fungus Phanerochaete chrysosporium followed by an anaerobic digestion was developed in our laboratory in order to reuse the ef? uent in agriculture (Sayadi and Ellouz, 1995). Thus, the aim of our work was to investigate A. Mekki et al. he effect of untreated and biologically treated OMW on the soil characteristics and on the microbial communities. Materials and methods OMW origin The fresh OMW was taken from a three-phase discontinuous extraction factory located in Sfax, Tunisia. Biological treatment of OMW The treated OMW was obtained with an integrated process based on aerobic fungal pre-treatment using P. chrysosporium DSMZ 6909 followed by a decantation step then anaerobic digestion (Sayadi and Ellouz, 1995). The characteristics of the treated and untreated OMW are given in Table 1. Table 1. Chemical and physical properties of untreated and biological treated OMW Parameter pH (25 1C) Electric conductivity (25 1C) (dS mA1) Salinity (g lA1) Colour (absorbance 395 nm) UV absorbance 280 nm BOD5 (g lA1) COD (g lA1) Glucose (g lA1) Residual solids (g lA1) Total solids (%) Total volatiles (%) Total suspended solids (g lA1) Volatiles suspended solids (g lA1) Nitrogen (g lA1) Phosphorous (g lA1) Potassium (g lA1) o-di-phenols (g lA1) Total poly phenols (g lA1) Residual oils (g lA1) Toxicity by LUMIStox (% inhibition) Untreated OMW 5. 46 8. 7 5. 9 82 368 34. 117 12 26 11. 4 9. 3 8. 9 6. 5 1. 58 0. 84 5. 2 8. 395 9. 200 9. 2 100 Treated OMW 7. 6 11. 3 9. 7 44 38 4. 5 21. 9 ND ND 2. 5 1. 42 3. 5 2. 7 1. 72 1. 12 4. 4 1. 265 1. 578 Not detected 38 ARTICLE IN PRESS Changes in microbial and soil properties following amendment 95 Study sites and sampling The study area consisted in a ? eld of olive trees located in Chaal at 60 Km to the South-West of ? Sfax, Tunisia, North latitude 341 30 , East longitude 101 200 . The mean annual rainfall is 200 mm (Ben Rouina et al. , 2001). The ? eld was divided in ? ve plots. Three experimental plots P1, P2, and P3 were annually amended in February with 50, 100, and 200 m3 haA1 of untreated OMW respectively (Ben Rouina, 1994). The plot P4, was annually amended with 400 m3 haA1 of the treated OMW. The ? fth plot, plot C, was not amended and served as control. Soil samples were collected from different parts of each plot from 0 to 10 cm deep, using a soil auger. All soil samples, taken from each plot were then mixed, air-dried, sieved with a mesh size of 450 mm and stored at 4 1C prior to use. Water content was immediately determined before airdrying the sample. xtracted with 1 M solution of ammonium acetate (pH 7) using a soil/solution ratio of 1/10 (w/ v). The suspension was analysed with an inductively coupled plasma atomic emission spectrometer (ICP-AES, ARL 3580). Microtoxicity determination The microtoxicity test consisted in the inhibition of the bioluminescence of Vibrio ? scheri LCK480 using the LUMIStox system (Dr. Lange GmbH, Duesseldorf, Germany ) and according to ISO 11348-2 (1998). Percentage inhibition of the bioluminescence was achieved by mixing 0. 5 ml of OMW and 0. 5 ml luminescent bacterial suspension. After 15 min exposure at 15 1C, the decrease in light emission was measured. The toxicity of the OMW was expressed as the percent of the inhibition of bioluminescence (%IB) relative to a non-contaminated reference. A positive control (7. 5% NaCl) was included for each test. Physicochemical analyses Analysis of ortho-diphenols: The ortho-diphenols concentration in the OMW was quanti? ed by means of Folin-Ciocalteau colorimetric method (Box, 1983) using caffeic acid as standard. The absorbance was determined at l ? 765 nm. Analysis of total polyphenols: OMW was centrifuged at 7000 rpm for 20 min. The supernatant was extracted three times with ethyl acetate. The collected organic fraction was dried and evaporated under vacuum. The residue was extracted two times with dichloromethane in order to remove the non-phenolic fraction (lipids, aliphatic, sugars). The liquid phase was discarded while the washed residue was weighed and analysed by gas chromatography coupled with the mass spectroscopy technique to con? rm the phenolic structure of the extracted compounds. COD was determined according to Knechtel (1978) standard method. BOD5 was determined by the manometric method with a respirometer (BSB-Controller Model 620 T (WTW)). Dry weight and moisture content were determined by weighing samples before and after drying overnight at 105 1C. Organic matter was determined after furnacing samples at 550 1C for 4 h. Total carbon and nitrogen were determined by dry combustion (TOC Analyser multi-N/C 1000). Ca, K, Na, and Mg analyses, the air-dried soil was Respirometric test Biological activity in the soil was achieved by measuring CO2 evolution in the aerobic condition ? (Ohlinger, 1995). The soil sample was humidi? ed to 50% of its water holding capacity and incubated at 30 1C in the dark. The CO2 evolved was trapped in an NaOH solution and titrated with HCl. Microbial estimation Ten grams of the soil sample was suspended in an erlenmeyer ? ask containing 90 ml of a sterile solution (0. 2% of sodium polyphosphate (NaPO3)n in distilled water, pH 7. 0) and 10 g of sterile glass beads (1. 5 mm diameter). The ? ask was shaken at 200 rpm for 2 h. Serial 10-fold dilutions of the samples in a 0. 85% NaCl solution were plated in triplicate on PCA at 30 1C for total bacterial counts, on Sabouraud containing chloramphenicol at 25 1C for yeasts and moulds, on DCL at 37 1C for total coliforms, and on soil extract agar at 30 1C for actinomycetes. Soil extract agar was prepared as follows: 1 kg of soil was added to 1 l of distilled water and agitated energetically. Supernatant was ? ltered. Its pH was adjusted to 7 and sterilized at 121 1C for 20 min twice. A 200 ml of this extract and 20 g of Agar-agar were added to 800 ml of distilled water and sterilized at 121 1C for 20 min. Penicillin G, Cycloheximide, Ampicillin and Nistatin were dissolved in water and sterilized by ? ltration (0. 22 mm) and ARTICLE IN PRESS 96 were added at ? nal concentration of 1, 50, 10 and 50 mg lA1, respectively. For spore-forming bacteria counts, aliquots were heated for 10 min at 80 1C before spreading on PCA and incubation at 37 1C. Ammonia and nitrite-oxidizing bacteria were enumerated by the most probable number (MPN) procedure (Trolldenier, 1995). Culture tubes supplemented either with ammonium or nitrite were inoculated with serially diluted soil suspension. After an extended incubation of 4 weeks at 28 1C, acidi? cation of the medium was recorded by taking colour change as an indication for growth of ammonium oxidizers and the absence of nitrite as an indication for growth of nitrite oxidizers. Subsequently, the MPN was calculated in accordance with the table of MPN values. The total nitri? ers count was the sum of the oxidizers of ammonium and of nitrite. Each soil sample was analysed in duplicate and the dilution series were plated in triplicate for each medium. All these counts were expressed as colony forming units (CFU) per gram of dried soil (24 h at 105 1C). The total nitri? ers count was expressed as MPN per gram of dried soil. A. Mekki et al. high content of phenolics (9. 2 g lA1). This toxicity was reduced to 38%IB in treated OMW which contained only 1. 8 g lA1 of phenolics. The COD (21. 9 g lA1) of treated OMW remained high and far exceeded the standard for direct discharge to a natural water body. Several costly steps are necessary if we want to reach the Tunisian standard (0. 09 g lA1). The treated OMW contained appreciable concentrations of N, P, and K. This ef? uent was free of pathogens, relatively not toxic and contained low concentrations of heavy metals. Apart from COD, BOD5 and black colour, the quality of treated OMW was high and could be used for irrigation after ? eld tests. Analytical results of soils pro? les A darker soil colour was observed in the plots amended with OMW. After drying, the amended soils showed higher compactness and hardness. Soils were sampled and analysed in a particularly dry year in Tunisia. Only weak precipitations were recorded in February, May and November. The soil water content was very weak and it varied between 0. 8% and 1. 15% in the samples collected in September (Table 2). The pH increased to 9. 2 when P4 soil was amended with treated OMW and slightly decreased to 7. 4 when P3 soil was amended with raw OMW. Table 2 shows also that salinity of the amended soil increased proportionally with quantity of treated or untreated OMW. The content of the nutrients as total carbon (Ctot), total nitrogen (Ntot), P, K, Mg and humus increased after spreading Results Characterisation of the ef? uents Untreated OMW totally inhibited V. ?scheri (Table 1). This toxicity was essentially due to its Table 2. Results of the air-dried soils characterization C 89. 82 7. 44 2. 74 1. 14 7. 9 69 0. 02 0. 001 0. 14 0. 25 0. 02 14. 70 0. 23 0. 0312 2. 001 4 8. 7 P1 ND ND ND Characteristics 9 8 Particle size Sand = distribution ? ? clay ; : in control soil Silt Moisture content (%) pH (KCl) Salinity (mg kgA1) P (mg gA1) P (water soluble) (mg gA1) K (mg gA1) Mg (mg gA1) Na (mg gA1) Ca (mg gA1) Ntot (mg gA1) N-NH4 (mg gA1) Ctot (mg gA1) Humus (mg gA1) C/N P2 ND ND ND 1. 15 7. 6 336. 5 0. 08 0. 016 1. 60 0. 40 0. 03 16. 20 0. 95 0. 055 15. 504 31 16. 32 P3 ND ND ND 1. 07 7. 4 447. 5 0. 08 0. 12 1. 80 0. 37 0. 04 1 5. 80 0. 91 0. 089 16. 999 34 18. 68 P4 ND ND ND 0. 82 9. 2 473 0. 05 0. 027 2. 42 0. 33 0. 31 14. 70 0. 45 0. 088 4. 001 8 8. 89 1. 13 7. 9 240 0. 03 0. 003 1. 05 0. 35 0. 17 19. 80 0. 56 0. 044 8. 002 16 14. 29 P1, P2, and P3: Soils amended with 50, 100, and 200 m3 haA1 of untreated OMW respectively; P4: Soil amended with 400 m3 haA1 of the treated OMW. The plot C was not amended and served as control. ND: not done. ARTICLE IN PRESS Changes in microbial and soil properties following amendment the treated or untreated OMW. The C/N ratio remained constant in the soil amended with treated OMW while it increased proportionally in the soils amended with untreated OMW. Phenolic compounds migrated in soil according to their molecular mass. Polyphenols were adsorbed in the soil upper layers while monomers migrated in depth. Indeed phenolic monomers were detected at 1. 2 m depth 1 year after irrigation with untreated OMW (data not shown). C-CO2 18 16 C-CO2 and Ctot (mg g-1) 14 12 10 8 6 4 2 Ctot C-CO2/Ctot 1. 8 1. 6 1. 4 C-CO2/Ctot 1. 2 1 0. 8 0. 6 0. 4 0. 2 0 C P1 P2 Soil P3 P4 97 Soil respiration A respirometric test was achieved on soils sampled in September. CO2 production increased with OMW amendment (Fig. 1). For the treated OMW, a more pronounced CO2 production rate was shown since the ? rst week of incubation. However, for the untreated OMW, the start-up of the CO2 production was delayed to the 3rd week of respiration. The speci? c respiration rate expressed as the ratio of C-CO2/Ctot for the different soil samples is shown in Fig. 2. The amendment of the soil with 200 m3 haA1 increased the carbon content to 17 mg gA1 while the speci? c respiration remained very low. However, the amendment with 400 m3 haA1 of treated OMW did not much affect the speci? c respiration of the soil. 0 Figure 2. Speci? c respiration C-CO2/Ctot, cumulative CCO2, and total carbon Ctot of the soil samples studied. shown). An increase in the total micro? ora count was observed in P1, P2 and P4 in all dates of sampling (Table 3). However, at 200 m3 haA1 of untreated OMW, the total bacterial counts remained much higher compared to the control soil, but lower compared to the other doses of OMW. Effect on soil microbiology Viable mesophilic micro? ora Generally, the total micro? ora increased with the soil humidity. OMW enhanced the water holding capacity of the soil. The soil water content increased when the OMW dose increased (data not 12 Viable yeasts and moulds micro? ora In comparison with the control soil, an overall high CFU of fungi in the soil amended with untreated OMW was found (Table 4). In all dates of sampling, the fungal CFU number decreased when OMW increased but remained much higher than the control soil except for biologically treated OMW which had a lower CFU than the control. We noted that the pH of OMW leaving the anaerobic reactor ranged between 7. 6 and 8. This pH increased to 8. 7 during its storage at ambient temperature. After amendment with treated OMW, the pH of the soil increased to 9. 2. Such pH value is considered as detrimental for the fungal growth. C P1 P2 P3 P4 mg C-CO 2 g -1 (dry soil) 10 8 6 4 2 0 0 5 10 15 20 25 30 Viable total nitri? rs Soils C, P1 and P2 showed broadly comparable nitri? er MPN numbers. However, a decrease in viable nitri? ers count was observed in P3. This decrease was more signi? cant in P4 (Table 5). Time (d) Figure 1. Cumulative respiratory activity as mg CO2 gA1 dry soil of different samples incubated over 28 days at 28 1C in the dark. Viable actinomycetes The actinomycetes CFU number increased when OMW doses increased up to the dose of 100 m3 haA1. At 200 m3 haA1 of untreated OMW, the CFU number remained higher than C and P1 (50 m3 haA1). However, it was lower than P2 (100 m3 haA1) (Table 6). ARTICLE IN PRESS 98 Table 3. Aerobic heterotrophic bacteria counts CFU ( A 104) gA1 in the different plots Feb C P1 P2 P3 P4 3472 8574. 95 12177. 11 6673. 9 9075. 3 May 6974. 05 7774. 52 8975. 32 7274. 23 10175. 93 Jun 24. 571. 44 45. 572. 67 57. 573. 38 5773. 35 7974. 64 Sep 1570. 88 48. 572. 85 65. 573. 85 43. 572. 55 6073. 52 Nov 21. 571. 26 8374. 88 16179. 46 9275. 4 15879. 29 A. Mekki et al. Data expressed as mean value (three replicates) and standard deviation for colony forming units per gram of dried soil. Table 4. Fungi counts in the different plots CFU ( A 104) gA1 Feb May 370. 5 11. 573. 64 571. 58 4. 671. 45 1. 8570. 58 Jun 370. 95 1775. 38 1574. 75 1173. 48 2. 8570. 9 Sep 1. 370. 41 15. 574. 9 1073. 17 4. 171. 29 1. 7470. 55 Nov 2. 770. 85 14. 774. 65 13. 574. 27 11. 273. 55 1. 3570. 42 C P1 P2 P3 P4 3. 571. 11 1073. 17 5. 571. 74 7. 572. 37 1. 8270. 57 Table 5. Nitri? ers counts MPN (x104) gA1 in the different plots Feb May 4. 770. 62 4. 570. 59 4. 270. 55 2. 870. 37 0. 4870. 063 Jun 3. 270. 42 3. 470. 45 2. 670. 34 1. 770. 22 0. 5170. 07 Sep 2. 870. 37 2. 470. 31 2. 470. 31 1. 170. 14 0. 0770. 009 Nov 3. 870. 5 3. 170. 41 2. 870. 37 1. 170. 14 0. 70. 11 C P1 P2 P3 P4 3. 670. 47 2. 670. 34 270. 26 1. 970. 25 0. 4670. 06 Table 6. Actinomycetes counts CFU ( A 104) gA1 in the different plots Feb May 2. 170. 28 14. 571. 93 18. 572. 46 1872. 39 17. 572. 33 Jun 270. 26 871. 06 15. 572. 06 1271. 59 15. 672. 07 Sep 270. 26 1071. 33 10. 571. 39 5. 570. 73 12. 2971. 63 Nov 3. 570. 46 12. 871. 7 17. 272. 29 14. 771. 95 15. 772. 09 C P1 P2 P3 P4 0. 670. 08 770. 93 1171. 46 570. 66 13. 2971. 77 Viable spore-forming bacteria and total coliforms The spore-forming bacteria increased with the increase of OMW doses (data not shown). For P4 soil, it shifted from the CFU gA1 number ranging from 0. 28 to 1. 12 A 104 in the control soil to CFU gA1 number ranging from 1. 1 to 2. 12 A 104 in P4 amended with 400 m3 haA1 of treated OMW. Total coliforms are well known as contaminant indicator bacteria in wastewater and soil. The number of the total coliforms was very low in the control soil. It increased when the treated or untreated OMW quantity increased (data not shown). Discussion This study attempted to demonstrate that soil amended with different concentrations of OMW showed modi? ation of its structure and its texture. The acidity of the untreated OMW was compensated by the soil carbonate alkalinity. The carbonates at the same time became bicarbonates, moved and accumulated in deeper horizons as was shown by Sierra et al. (2001). The increase of the salinity in the soil could result from the main ionic species, sodium chloride and sulphate, coming from the treated or untreated OMW. This is in line with previous ? nding ARTICLE IN PRESS Changes in microbial and soil properties following amendment (Paredes et al. , 1987; Sierra et al. 2001). Hence, in long-term applications, replacement of the soil calcium by the cations of Na, K and Mg could lead to the degradation of the soil structure and the formation of saline soils as was suggested earlier by Zenjari and Nejmeddine (2001). Biologically treated OMW had a pH48, and the alkalinity of this waste was not regulated (buffered) by the soil components. Soil porosity was reduced by the combined effect of the suspended solids and the COD formed by highly polymerised polyphenolic compounds such as humic acid-like substances (Cox et al. 1997). Consequently, soil plugged and became impermeable which led to a reduction of the soil aerobic community such as fungi and actinomycetes. This ? nding con? rms the reported correlation between the soil pH and the ( change in community composition (Frostegard et al. , 1993; Perkiomaki and Fritze, 2002). ? ? The increase of nutrient contents, Ctot, Ntot, P Mg , and K at all OMW treated plots, may have a bene? cial effect on the soil fertility. The OMW treated soil exhibited a higher respiration rate compared to the control soil. Nevertheless, when taking into account the added organic carbon, this activity was not in proportional ratio. Speci? c respiration expressed as C-CO2/Ctot decreased from 1. 7 in the control soil to 0. 5 in the soil amended with 100 m3 haA1 of untreated OMW. Yet, it slightly decreased to 1. 15 in the soil amended with 400 m3 haA1 of treated OMW. This can be explained by the fact that the phenolic compounds may inhibit the soil respiration, especially in the high OMW doses, and thus neutralize the favourable in? uence of its higher nutrient contents as was demonstrated by Sierra et al. 2001), Cox et al. (1997), Cabrera et al. (1996), and Paredes et al. (1987). In simple terms, the inhibition of soil respiration could be caused by the fact that the big amount of carbon added to the soil was unavailable to the micro? ora under the effect of its strong adsorption or its reaction with the components of the soil. This disproportion could not be due to the added salt because despite the high content of salt in P4 (473 mg kgA1) compared to that in P3 (447. 5 mg kgA1), the former had a nearer speci? c respiration rate to the control plot C which contained only (69 mg kgA1). Addition of the untreated or the biologically treated OMW to the soil created some modi? cations in the average values for total number of microorganisms and their repartition. Results showed an initial increase in the numbers of CFU in most micro? ora groups after the OMW amendment, excepted for nitri? ers which decreased. In line with this ? nding, Paredes et al. (1987) reported also an increase in the total viable counts in the soil polluted with OMW. The overall low CFU number 99 observed in the P3 soil could be explained by the OMW dose becoming high and toxic (Capasso et al. 1995). The chemolithotrophic ammonia-oxidizing bacteria (AOB) are responsible for the ? rst ratelimiting step in nitri? cation in which ammonia (NH3) is transformed to nitrate (NOA) via nitrite 3 (NOA). The AOB play a critical role in the natural 2 nitrogen cycle (Oved et al. , 2001; Mendum and Hirsch, 2002). This micro? ora could be affected by a variety of chemical conditions including aromatic compounds and salts. Indeed, the number of nitri? ers shifted from the CFU gA1 number ranging from 2. 8 to 4. 7 A 104 in the control soil to CFU gA1 number ranging from 0. 46 to 0. A 104 in P4 amended with 400 m3 haA1 of treated OMW. Some authors reported that higher pH is not favourable for some phylogenetic groups of nitrifying bacteria (Kowalchuk et al. , 2000). Moreover, some residual polyphenolic compounds present in treated OMW may be toxic for this sensitive category of microorganisms (Peredes et al. , 1987). Actinomycetes and spore-forming bacteria play a signi? cant role in the organic matter cycle in nature, by virtue of their considerable powers and ability to break down complex organic molecules. Actinomycetes counts were strongly enhanced by treated and untreated OMW amendment. The introduction of organic pollutants, which can potentially act as toxic substances and nutrient sources, was shown to preferentially stimulate speci? c populations (Atlas et al. , 1991). The increase of the CFU count of spore-forming bacteria were in accordance with the earlier investigations of Paredes et al. (1987) who reported an increase in spore-forming bacteria counts but a decrease in the proportion of this population in the community from 10% to 12% in the control soil to 0. 02% in the polluted soil with OMW. Fungi populations are known by their considerable depolymerising enzymes and their resistance to recalcitrant substances. The OMW enhanced fungi, the most important organisms decomposing lignin and polyphenols (Scheu and Parkinson, 1994; Borken et al. , 2002). Consequently, this population was favoured in plots P1, P2 and P3 where pH and C/N ratio were also more favourable compared to the control. This observation con? rms previous ? ndings by Perkiomaki and Fritze (2002) and Joergensen et al. (1995). ? Conclusion Based on previous studies and our results, we suggest that the effect of the long-term use of OMW in the ferti-irrigation on the soil microbial commu- ARTICLE IN PRESS 00 nity, the soil fertility and the soil physico-chemical properties remain unclear. Yet, speci? c attention must be devoted to the irrigation potential of treated OMW with explicit reference to the major crops of agricultural interest. The following guidelines should be adhered to the OMW spreading on soil A. Mekki et al. Box, J. D. , 1983. Investigation of the Folin-Ciocalteau phenol reagent for the determination of polyphenol ic substances in natural waters. Water Res. 17, 511–522. Cabrera, F. , Lopez, R. , Martinez-Bordiu, A. , Dupuy de Lome, E. , Murillo, J. M. , 1996. Land treatment of olive oil mill wastewater. Int. Biodeterior. Biodegrad. 38 (3-4), 215–225. Capasso, R. , Evidenti, A. , Schivo, L. , Orru, G. , Marcialis, M. A. , Cristinzio, G. , 1995. Antibacterial polyphenols from olive oil mill waste waters. J. Appl. Bacteriol. 79, 393–398. Casa, R. , D’Annibale, A. , Pieruccetti, F. , Stazi, S. R. , Giovannozzi Sermanni, G. G. , Lo Cascio, B. , 2003. Reduction of the phenolic components in olive-mill wastewater by enzymatic treatment and its impact on durum wheat (Triticum durum Desf. ) germinability. Chemosphere 50, 959–966. Cereti, C. F. , Rossini, F. Federici, F. , Quaratino, D. , Vassilev, N. , Fenice, M. , 2004. Reuse of microbially treated olive mill wastewater as fertiliser for wheat (Triticum durum Desf. ). Bioresource Technol. 91, 135–140. Cox, L. , Celis, R. , Hermosin, M. C. , Beker, A. , Cornejo, J. , 1997. Porosity and herbicide leaching in soils amended with olive-mill wastewater. Agri. Ecosyst. Environ. 65 (2), 151–161. D’Annibale, A. , Casa, R. , Pieruccetti, F. , Ricci, M. , Marabottini, R. , 2004. Lentinula edodes removes phenols from olive-mill wastewater: impact on durum wheat (Triticum durum Desf. ) germinability. Chemosphere 54, 887–894. Ehaliotis, C. , Papadopoulou, K. , Kotsou, M. , Mari, I. , Balis, C. , 1999. Adaptation and population dynamics of Azotobacter vinelandii during aerobic biological treatment of olive-mill wastewater. FEMS Microbiol. Ecol. 30, 301–311. Feria, A. L. , 2000. The generated situation by the O. M. W. in Andalusia. Actas/Proceedings-Workshop Improlive2000-Annex A1. ( ( (( Frostegard, A. , Baath, E. , Tunlid, A. , 1993. Shifts in the structure of soil microbial communities in limed forests as revealed by phospholipid fatty acid analysis. Soil Biol. Biochem. 25, 723–730. ISO 11348-2, 1998. Water quality – Determination of the inhibitory effect of water samples on the light emission of Vibrio ? scheri (Luminescent bacteria test) – Part 2: Method using liquid-dried bacteria Joergensen, R. G. , Anderson, T. H. , Wolters, V. , 1995. Carbon and nitrogen relationship in the microbial biomass of soils in beech Fagus sylvatica L. forest. Biol. Fert. Soils 19, 141–147. Kissi, M. , Mountadar, M. , Assobhei, O. , Gargiulo, E. , 2001. Roles of two white-rot basidiomycete fungi in decolorisation and detoxi? cation of olive mill waste water. Appl. Microbiol. Biotechnol. 57, 221–226. Knechtel, R. J. 1978. A more economical method for the determination of chemical oxygen demand. Water Pollut. Control (May/June), 25–29. Kotsou, M. , Mari, I. , Lasaridi, K. , Chatzipavlidis, I. , Balis, C. , Kyriacou, A. , 2004. The effect of olive oil mill    do not exceed 50 m3 haA1 yA1 of untreated OMW and to decrease the dose of treated OMW up to 100 m3 haA1 yA1 to avoid the increase of the soil salinity. integrate a polishing tertiary treatment of OMW for reducing the residual coloration and toxicity of the ef? uent. frequently till and avoid dry soil conditions to maintain a maximal activity of the soil micro? ra. Acknowledgments This work was supported by Inco-med project ‘‘Mediterranean usage of biotechnological treated ef? uent water’’ ICA3-CT-1999-00010. The authors would like to thank: ‘‘Institut de l’Olivier de Sfax’’ and Dr Bechir Ben Rouina for their permission to use the experimental plant of OMW amendment at Chaal farm. ? References Ammar, E. , Ben Rouina, B. , 1999. Potential horticultural utilization of olive oil processing waste water. Acta Horticult. 474 (2), 741–744. Angelakis, A. N. , Marecos Do Monte, M. H. F. , Bontoux, L. , Asano, T. , 1999. The status of wastewater reuse practice in the Mediterranean basin: need for guidelines. Water Res. 33 (10), 2201–2217. Atlas, R. M. , Horowitz, A. , Krichevsky, M. , Bej, A. K. , 1991. Response of microbial populations to environmental disturbances. Microb. Ecol. 22, 249–256. Ben Rouina, B. , 1994. Repercussions agronomiques de ? l’epandage des margines comme fertilisant. Interna? tional conference on Land and Water Resources Management in the Mediterranean Region II, 583–594. Ben Rouina, B. , Taamallah, H. , Ammar, E. , 1999. Vegetation water used as a fertilizer on young olive plants. Acta Horticult. 74 (1), 353–355. Ben Rouina, B. , Gargouri, K. , Taamallah, H. , 2001. L’utilisation des margines comme fertilisant en agriculture. Journees Mediterraneennes de l’oliviers. ? ? ? Nimes, France 6–7 8 Avril. Borken, W. , Muhs, A. , Beese, F. , 2002. Changes in microbial and soil properties following compost treatment of degraded t emperate forest soils. Soil Biol. Biochem. 34, 403–412. ARTICLE IN PRESS Changes in microbial and soil properties following amendment wastewater (OMW) on soil microbial communities and suppressiveness against Rhizoctonia solani. Appl. Soil Ecol. 26, 113–121. Kowalchuk, G. A. Stienstra, A. W. , Heilig, G. H. , Stephen, J. R. , Woldendorp, J. W. , 2000. Molecular analysis of ammonia-oxidizing bacteria in soil of successional grasslands of the Drentsche A (The Netherlands). FEMS Microbiol. Ecol. 31, 207–215. Law N1 574, 1996 (Legge 574, 11/11/1996). Norme sull’utilizzazione agronomica dei re? ui oleari. Gazzetta Uf? ciale N. 265 del 12 novembre, 1996. Lesage-Meessen, L. , Navarro, D. , Maunier, S. , Sigoillot, JC. , Lorquin, J. , Delattre, M. , Simon, J. -L. , Asther, M. , Labat, M. , 2001. Simple phenolic content in olive oil residues as a function of extraction systems. Food Chem. 75 (4), 501–507. Marques, I. P. , 2001. Anaerobic digestion treatment of olive mill wastewater for ef? uent re-use in irrigation. Desalination 137, 233–239. Mendum, T. A. , Hirsch, P. R. , 2002. Changes in the population structure of b-group autotrophic ammonia oxidizing bacteria in arable soils in response to agricultural practice. Soil Biol. Biochem. 34, 1479–1485. Moreno, E. , Perez, J. , Ramos-Cormenzana, A. , Martinez, J. , 1987. Antimicrobial effect of waste water from olive oil extraction plants selecting soil bacteria after incubation with diluted waste. Microbios 51, 169–174. Mulinacci, N. , Romani, A. , Galardi, C. , Pinelli, P. , Giaccherini, C. , Vincieri, F. F. , 2001. Polyphenolic content in olive oil waste waters and related olive samples. J. Agri. Food Chem. 49, 358–3514. ? Ohlinger, R. , 1995. Soil respiration by titration. In: ? Schinner, F. , Ohlinger, R. , Kandeler, E. , Margesin, R. (Eds. ), Methods in Soil Biology. Springer, Berlin, pp. 95–98. Oved, T. , Shaviv, A. , Goldrath, T. , Mandelbaun, R. T. , Minz, D. , 2001. In? uence of ef? uent irrigation on community composition and function of ammoniaoxidizing bacteria in soil. Appl. Environ. Microbiol. 67, 3426–3433. Paredes, M. J. , Moreno, E. , Ramos-Cormenzana, A. , Martinez, J. , 1987. Characteristics of soil after 101 pollution with waste waters from oil extraction plants. Chemosphere 16, 1557–1564. Paredes, C. , Roig, A. , Bernal, M. P. , Sanchez-Monedero, M. A. , Cegarra, J. , 2000. Evolution of organic matter and nitrogen during co-composting of olive mill wastewater with solid organic wastes. Biol. Fert. Soils 32 (3), 222–227. Perkiomaki, J. , Fritze, H. , 2002. Short and long-term ? ? effects of wood ash on boreal forest humus microbial community. Soil Biol. Biochem. 34, 1343–1353. Rinaldi, M. , Rana, G. , Introna, M. , 2003. Olive-mill wastewater spreading in southern Italy: effects on a durum wheat crop. Field Crops Res. 84, 319–326. Sayadi, S. , Ellouz, R. , 1992. Decolourization of olive mill waste-waters by the white-rot fungus Phanerochaete chrysosporium : involvement of the lignin-degrading system. Appl. Microbiol. Biotechnol. 37, 813–817. Sayadi, S. , Ellouz, R. , 1995. Roles of lignin peroxidase and manganese peroxidase from Phanerochaete chrysosporium in the decolorization of olive mill wastewaters. Appl. Environ. Microbiol. 61, 1098–1103. Sayadi, S. , Allouche, N. , Jaoua, M. , Aloui, F. , 2000. Detrimental effects of high molecular-mass polyphenols on olive mill wastewater biotreatment. Process Biochem. 35, 725–735. Scheu, S. , Parkinson, D. , 1994. Changes in the bacterial and fungal biomass C, bacterial and fungal biovolume and ergosterol contents after drying, remoistening and incubation of different layers of cool temperature forest soils. Soil Biol. Biochem. 26, 1515–1525. Sierra, J. , Marti, E. , Montserrat, G. , Cruanas, R. , Garau, M. A. , 2001. Characterization and evolution of a soil affected by olive oil mill wastewater disposal. Sci. Total Environ. 279, 207–214. Trolldenier, G. , 1995. Nitri? ers by MPN method. In: ? Schinner, F. , Ohlinger, R. , Kandeler, E. , Margesin, R. (Eds. ), Methods in Soil Biology. Springer, Berlin, pp. 32–36. ? ? Yesilada, E. , Ozmen, M. , Yeslada, O. , 1999. Studies on the toxic and genotoxic effect of olive oil mill wastewater. Fresenius Envir. Bull. 8, 732–739. Zenjari, A. , Nejmeddine, A. , 2001. Impact of spreading olive mill wastewater on soil characteristics: laboratory experiments. Agronomie 21, 749–755. How to cite My Aim in Life, Papers My Aim in Life Free Essays Solar Technologies Solar energy has been used for centuries for drying crops, clothes, wood, and crop residues, and heating buildings. But now methods have been developed to make these activities more efficient, and to use solar energy in different ways. There are two main types of solar energy technology: passive solar (heat) and photovoltaic. We will write a custom essay sample on My Aim in Life or any similar topic only for you Order Now Selected examples of both are demonstrated at the site. Solar drier This is a method for increasing the efficiency and cleanliness of solar drying. Fruit and vegetables are dried on racks in a small chamber with a solid earth back wall and plastic film covering. The drier is constructed from available stone, mud, bamboo and white plastic sheet and built facing south to maximise the sunshine it receives. The design ensures a constant airflow. Solar cooker The solar parabolic cooker is a reflecting surface in the form of a parabolic dish which concentrates the solar rays at a focal point on which the cooking pot is placed. The reflector is mounted in such a way that it can be easily adjusted to face the sun. The quantity of heat delivered to the cooking pot is proportionate to the reflector size; very high temperatures can be attained sufficient for most conventional cooking such as rice and lentil soup (dal). The net power of the cooker is approximately 700 watts in good sunshine. Solar lamp The Tukimara solar lamp consists of a small solar photovoltaic module and three tiny semiconductor devices called white light emitting diodes (WLEDs) that convert electricity into white light more efficiently than traditional filament lamps. The three WLEDs together use only about 0. Watt of power, much less than the approximately 10 Watt consumption of the conventional solar DC lamps used in Nepal. Solar lamps have strong advantages for rural kitchens, where they provide bright, smoke-free light, with no danger of fire, unlike kerosene lamps. Solar lamps can be used like a torch, and are safe when handled by children. Development of lights using WLEDs has great potential and a big scope for mass us e in low cost home lighting systems in rural areas in the Himalayan region. Solaqua solar still The Solaqua Solar Still uses natural evaporation and condensation to give pure water using solar energy. It removes impurities such as salts, heavy metals, arsenic, and nitrates, and eliminates microbiological organisms and the taste and odour of chlorine to give pure water. This simple technology is appropriate for mountain communities and can be used under harsh mountain conditions. The equipment can produce 6 litres of purified water per day under sunny conditions. The advantages are the very simple operation and maintenance and cost effectiveness, since only solar energy is required. It is suitable for both rural and urban areas. Solar oven Cooks 3 to 4 items in 2 hours (enough for a family of 3-4) * Can be used in all seasons when there is adequate sunshine   * Reduces the consumption of fuel   wood * Reduces the drudgery of firewood collection (usually done by women)   * Helps to save the forest and environment * Is an efficient use of solar energy Solar dryer * Can dry 6-8 kgs of food in 2 days (depending on thickness and water content) * Saves about 40% of drying time comp ared to in the open * Keeps food clean during the drying process and reduces unhygienic exposure to dust, insects, birds, and others * Can easily be moved to optimise exposure to the sun Is an efficient use of solar energy Solar water disinfecting device (SWAD) Disease-causing organisms in water are killed by exposure to heat in a process called pasteurisation. Water that has been heated to 65? C (150? F) for a short period of time is free from most common harmful microbes and is safe to drink. * Can be used to disinfect 6-12 litres of water per day   * Helps to reduce consumption of fuel wood, exposure to smoke from burning wood, and the drudgery of collecting wood. * Is an efficient use of solar energy. Animal Husbandry Goat husbandry Goats are part of the farm house hold in mountain farming systems. Particularly for marginal farmers, they have significant advantages over cows and buffalo. They are docile, clean and friendly animals; they require smaller capital investment, which also means less risk per animal; and they multiply faster and require less feed than the larger animals. Goats can be bred for milk or meat. Dairy goats can produce I-2 litres of milk per day; the milk has smaller particles of fat and protein than cow or buffalo milk and so is easily digestible. It is recommended for drinking by infants and the elderly, and especially for those who have difficulty digesting cow’s milk. Goat’s milk can help build resistance to gastro-intestinal and respiratory disorders. Goat meat does not have inter-muscular fat and is recommended for consumption by people with cardiovascular diseases like high blood pressure and heart disease. Local goat breeds are less productive than improved breeds, but they are hardy and suited to local conditions. The Godavari trials are aimed at crossing to optimise improvements in goat performance whilst retaining the benefits of local breeds. They also focus on stall feeding methods as a way of supporting natural vegetation regeneration, since goats are acute grazers if left to roam. Two pairs of pure-bred Nubian and Boer goats have been obtained from the Asian Rural Life Development Foundation (ARLDF) in the Philippines. Nubians are goats bred for milk production, yielding about two litres of milk per day. The Boer is an improved goat bred primarily for meat; a mature ram can weigh from 110-135 kg (240-300 lbs) and a ewe from 90-100 kg (200-225 lbs). The pure bred goats have been crossed with the local breed to obtain the optimum level of performance plus hardiness for the conditions in the HKH mid hills. The male goats are used to service the goats of local farmers, with nearly 1400 offspring produced as a result so far. The aim is to demonstrate how optimising breeds can improve income and other benefits with little outlay. Angora rabbits Angora rabbits produce a high quality wool which is soft, silky, light, and warm and has a good market. They thrive in temperate climates, and can survive well at temperatures from -2? C to 35? C, with the ideal range from 15-25? C. These rabbits are mainly bred for their wool, but after three years they can be culled and used for meat and their pelt. The paws and tails are often made into trinkets. In recent years, farmers in the HKH region have become interested in keeping Angora rabbits as an easy and relatively low cost way of generating income. A number of breeding pairs of German Angora rabbits are maintained at Godavari to demonstrate the ease and advantages of keeping these rabbits. The German Angora rabbit is a high wool producing breed; individuals weigh around 3-4 kg and produce 0. 6-1. kg of wool per year. The offspring of the rabbits are provided and sold to farmers and organisations in Nepal and Pakistan and others, close to 90 breeding pairs have been distributed so far. Soil Management The soil management activities at the Godavari site focus on various methods for reducing erosion and improving soil fertility that do not require large inputs, are not based on the use of inorganic fertiliser, and can be used by individual farmers with few resources. The major practices are described below. * Conservation Farming * Agroforestry * SALT * Green Manure * Shelter/Protection Belts * Composting How to cite My Aim in Life, Essay examples

BHP Billiton Annual Report and Accounts †MyAssignmenthelp.com

Question: Discuss about the BHP Billiton Annual Report and Accounts. Answer: Introduction In the modern corporate environment, there are several complexities in the financial transactions that occur on daily basis, and that necessitates fulfillment of conceptual framework obligations of accounting. The reason behind this ideology can be attributed to the fact that conceptual framework obligations allow an organization enhance its fundamental and enhancing qualitative characteristics like materiality, relevance, reliability, faithful representation, etc of financial reporting, thereby assisting both users and preparers in making effective decisions for future developments (BHP Billiton, 2017). Furthermore, in the absence of a conceptual framework of accounting, interpretation of financial information will become difficult for the users and they may fail in making proper decisions based on such information, thereby creating a topsy-turvy scenario for the entire organization (Carmichael Graham, 2012). With the help of this report, the effectiveness of BHP Billiton in fulfil ling the obligations of the conceptual framework of accounting will be analyzed taking into consideration its recognition criteria, fundamental and enhancing guidelines, and consideration of objectives of conceptual framework. BHP Billiton has efficiently considered the objective of conceptual framework by disclosing relevant financial information to the stakeholders and other shareholders in order to assist them in understanding and interpreting such information prepared in accordance with the IFRS standards. Besides, the company has also explained its underlying performance through disclosure of alternate performance measures. Moreover, the company has also excluded certain details from its financial statements to the extent offered by Australian Law and the United Kingdom. The reason behind this can be attributed to the fact that any such matter that is associated with impending developments and matters in the negotiation course can cause serious harm to the prejudicial interests of the company (Peirson et. al, 2015). Nevertheless, this is because such disclosure can be misleading owing to the fact that it is preliminary or premature in nature, associated to commercially sensitive contracts, may undermi ne confidentiality between the clients or suppliers and the company, or may otherwise unreasonably spoil the entire business (Freeman Alexander, 2013). Overall, the information categories excluded from the annual report of BHP Billiton Group comprises of forward-looking projections and estimates prepared for the management of internal purposes, information associated with the projects and assets of the company that is susceptible and developing to change, and details related to pricing modules and commercial contracts (Caradonna, 2014). All these inclusions and exclusions in the financial statements of the Group clearly shed light on the fact that BHP has effectively considered the ideology of proper disclosure strategies that can, in turn, assist its stakeholders in their decision-making processes. With respect to the corporate governance affairs, BHP Billiton Group has been committed to highest standards of corporate governance by undertaking its business based on the ASX recommendations listed in the third edition of the ASX (Australian Stock Exchange) Corporate Governance Principles and Recommendations. In addition to this, BHP Billiton has also furnished their reports in accordance with the UK Corporate Governance Code that also comprises of the Turnbull Guidance. Furthermore, in order to consider the objectives of the conceptual framework of accounting, the Group has offered material information in relation to its investments in low-emission technologies for reducing fossil fuel emissions (Deegan, 2011). With the provision of such material information, the stakeholders can be easily guided on whether to invest their funds into the company or get associated with the company in any scenario. Overall, every type of information that is required by stakeholders for addressing t heir decision-making process is appropriately taken into account by BHP Billiton and the reason behind this fact can be attributed to the companys prior significance towards materiality segments (BHP Billiton, 2017). Hence, the business model of BHP Group has assisted it in disclosing every type of information that is required to the stakeholders and for such purpose, the company has not shown any negligence. Recognition criteria The accounting policies of the company have been prepared in accordance with the IASB, AASB, AAS, IFRS, and requirements of Corporations Act 2001 that has facilitated in enhancing the meaningfulness of its financial information. Furthermore, for the purpose of corporate governance, the company has adhered to the UK Corporate Governance Code for enhancing its recognition criteria as a whole (BHP Billiton, 2017). The companys revenue is measured at the fair value of the obtained consideration. In association with the sale of goods, revenue is recognized when the rewards and risks of goods ownership have been passed to the buyer in accordance with agreed delivery terms. Further, in relation to provisionally priced sales, revenue is recognized at the expected fair value of receivable consideration in relation to contractual or/and forward price and ascertained hydrocarbon or mineral specifications (BHP Billiton, 2017). Overall, the income of the Group is recognized when it becomes feasible that the financial benefits related to a transaction will flow to it and they can be measured effectively or reliably. Moreover, dividends are recognized upon their declaration (Parrino et. al, 2012). Taxation on the loss or profit for the year consists of deferred and current tax. Moreover, taxation of the company is recognized in the income statement except to the level that it is associated with the items recognized directly in equity wherein the tax effect is also identified in equity (BHP Billiton, 2017). Furthermore, recognition of deferred tax assets are done to level that it is feasible that future tax revenues will be prevalent in contrast to the utilization of temporary differences. The Groups trade receivables happens at the fair value (initially) and later on at an amortized cost with effective method of interest deducted from the allowance for an impairment (BHP Billiton, 2017). Plant, property, and equipment The Groups PPE is recorded at cost minus impairment charges and accumulated depreciation (BHP Billiton, 2017). Cost can be defined as the consideration fair value needed to procure the asset at the date of acquisition or the period of construction and contains direct expenses of bringing such asset to the desired position needed for operation and expected future expenses of rehabilitation and closure of the facility. Where the payment for the consideration of the fair value of an acquisition exceeds the fair value of recognizable assets, liabilities, and acquired contingent liabilities, the difference is regarded as goodwill. Further, where consideration is less than the fair value of procured total assets, the difference is identified immediately in the companys statement of income. Such goodwill is not amortized and is measured at cost minus impairment losses (Needles Powers, 2013). Moreover, in relation to other intangibles, the amounts of same are capitalized for the procurement of recognizable intangibles like licenses, software, and initial payments for procurement of mineral lease assets wherein it is regarded that the same will assist in contributing to future tenures through the generation of revenue or reduction in expenses as a whole (BHP Billiton, 2017). The Groups provisions for rehabilitation and closure are recognized when the amount can be estimated reliably, when it pursues a constructive or legal obligation as an outcome of the events that happened in the past and when it is more feasible the resources outflow is essential to cover the obligations (BHP Billiton, 2017). Fundamental and enhancing guidelines In relation to the effectiveness of BHPs obligations in fulfilling the requirements of conceptual framework, it can be seen that the company has various fundamental and enhancing guidelines contained within the operations enabling it to sustain a competitive advantage in the market and provide accurate and adequate information to the stakeholders for enhancements of their decision-making process. The companys guidelines for the independence rules and regulations of the directors allow it to comply with the faithful representation qualitative characteristic of the conceptual framework because the directors independence is guided by fulfillment of rules like UK rules, US rules, and Australia rules. Moreover, these directors are also bound to reflect an authentic view of the financial statements of the company by complying with the requirements of Corporations Act 2001 (Davies Crawford, 2012). In addition, the company also has a guideline that allows it set reporting processes and cont rols for the purpose of the release of significant information to the stakeholders. In relation to this, BHP is committed towards highest disclosure standards by signalling that all potential investors contains a link to relevant, proper information in a timely and accessible way for the purpose of making informed decisions (BHP Billiton, 2017). With the help or prevalence of such fundamental guideline within the Groups framework, qualitative characteristics of the conceptual framework like relevance, reliability, and timeliness are also easily taken into consideration, thereby facilitating in enhancing the meaningfulness of financial information present in the statements (Hemmer Labro, 2008). Another significant and enhancing guideline within the Group is the adherence to JORC Code (Joint Ore Reserves Committee). With the help of such guideline, the company ensures both external and internal users regarding its effectiveness of operations. This guideline is for public reporting in relation to mineral resources, reserves of ore, and exploration results in Australia that is accurately fulfilled by the Group and that can allow stakeholders rely upon the same for making effective decisions (BHP Billiton, 2017). In addition, the Group also has a risk management guideline within its affairs that allows it in managing and identifying opportunities and risks for creating long-term value for the shareholders. Moreover, the presence of internal control functions for mitigating the effects of risk allows BHP to comply with the legal requirements and internal guidelines (Levine Prietula, 2013). Such control function can provide an opportunity to the Group in reducing the possibiliti es of risks and further surveillance of overall processes (Brigham Daves, 2012). These guidelines have not only assisted the company in fulfilling its disclosure requirements but have also catered to the obligations of the conceptual framework of accounting (Siraj et. al, 2011). Recommendation After a critical assessment of the financial statement of BHP Billiton, it is observable that the companys disclosures are of relevant nature and this is the reason why stakeholders have been able to make proper decisions based on the same. However, it is recommended to the company that only key financial and non-financial performance methods be disclosed to the users (Douma Hein, 2013). This means that information that is not relevant in nature must be discarded. Further, the discussion be spread to the matter that the provision of non-significant information may only create troubles and complications for the users in making informed decisions, thereby spoiling the overall significance of conceptual framework of accounting. Conclusion Based on the previously mentioned report, it can be stated that consideration of objectives of the conceptual framework is highly needed in the modern scenario because it assists in enhancing the truthfulness and meaningfulness of financial information. Moreover, in relation to BHP Billiton, compliance with requirements of the conceptual framework have been accurately done through the disclosure strategies that must be very useful to the users in making proper decisions. Nevertheless, this also sheds light on the fact that fulfilling the obligations of the conceptual framework of accounting can assist an organization attains the fundamental and enhancing qualitative characteristics like materiality, faithful representation, relevance, reliability, comparability, understandability, timeliness, etc. Therefore, BHPs effectiveness of fulfilling the obligations of the conceptual framework can allow it to enjoy a good reputation in the market. References Brigham, E. and Daves, P. 2012. Intermediate Financial Management. USA: Cengage Learning. Caradonna, J. L., 2014. Sustainability: A History. Oxford University Press Carmichael, D.R. and Graham, L. 2012. Accountants Handbook. Financial Accounting and General Topics, John Wiley Sons. Davies, T. and Crawford, I. 2012. Financial accounting. Harlow, England: Pearson. Deegan, C. M. 2011. In Financial accounting theory. North Ryde, N.S.W: McGraw-Hill Douma, S. and Hein, S. 2013. Economic Approaches to Organizations. London Freeman, E. and Alexander, M. 2013. Stakeholder management and CSR: questions and answers. Oxford Press Hemmer, T. and Labro, E 2008. On the optimal relation between the properties of managerial and financial reporting systems. Journal of Accounting Research, 46, pp. 12091240. Available through: https://www.scopus.com/record/display.uri?eid=2-s2.0-54249141091origin=inwardtxGid=85d117d174c0e27c36a27eeee1be7d6b [Accessed 18 April 2018] BHP Billiton 2017. BHP Billiton annual report and accounts. [online]. Available at https://www.bhp.com/investor-centre/annual-reporting-2017 [Accessed 17 April 2018] Levine, S. S., and Prietula, M. J 2013. Open Collaboration for Innovation: Principles and Performance. Organization Science, Harvard Press Needles, B.E., and Powers, M. 2013. Principles of Financial Accounting. Financial Accounting Series: Cengage Learning. Parrino, R., Kidwell, D. and Bates, T. 2012. Fundamentals of corporate finance. Hoboken, NJ: Wiley Peirson, G, Brown, R., Easton, S, Howard, P. and Pinder, S. 2015. Business Finance. 12th ed. North Ryde: McGraw-Hill Australia. Siraj, S., Mikhailov, L., and Keane, J. A 2011. Priests: an interactive decision support tool to estimate priorities from pairwise comparison judgments. International Transactions in Operational Research, 12(4), pp. 45-61