Climate change

Climate change is a significant and lasting change in the statistical

distribution of weather patterns over periods ranging from decades to
millions of years. It may be a change in average weather conditions or
time distribution around the average conditions. There are many
greenhouse gases responsible for additional heating of the atmosphere,
which are produced in different ways by people. Most come from the
combustion of fossil fuels from cars, factories and electricity production.
The gas responsible for most of the warming is carbon dioxide. Other
contributors are methane.
Climate change is the greatest environmental threat that humanity faces
. The constant and disproportionate gases by industrialized countries
emissions, among other abuses of natural resources are causing serious
changes in the global climate . Its consequences primarily affect the
developing countries and result in floods, droughts, hurricanes and all
kinds of natural disasters that leave the destitute and without means of
subsistence population.
Causes of climate change
Climatic variations have existed since the origins of the Earth. Our little
abode has attended during his long life to periods of glaciation ,
continued seismic activity or strong solar radiation.
However , today we are witnessing an unprecedented global climate
change , where natural causes seem to play a minor role . The scientific
community agrees that climate fluctuations are caused largely by man.
Activities such as the indiscriminate felling of trees, the misuse of water ,
overexploitation of land combine to power a phenomenon which only
increase. Of all the factors , the emission of gases by industrialized
countries is probably one of the most aggravated the situation , causing
a global warming world and brings tragic results.
Consequences of climate change
The impact of climate change is happening here and now. Among its
main consequences observed :
Melting of polar ice caps and the consequent sea level rise
Extreme weather
Disappearance of species of animals and plants
Massive and disproportionate increase in natural disasters such as
cyclones , hurricanes, overflowing rivers , etc.

Vulnerability of poor countries .

Certified Public Accountant

It is the professional dedicated to implement, manage and interpret the
accounts of an organization or person, in order to produce reports for
management and others (both independently as a dependent), for use in
the decision making. Bring books or accounting records of a business,
registering currency movements of goods and rights. In many cases third
they require such reports are made or supported by a professional
accountant. Their work is registered under applicable law or economic
movements operations it makes the company so that these results can
be published in order to inform shareholders, investors, suppliers and
other interested parties (such as workers, public agencies, financial
institutions , etc.). This task has traditionally been done by hand or
calculating machines today has numerous computer systems that
facilitate the management.

The CPA also deals with the tax assessment and review of financial
reports prepared by other colleagues, a task known as "audit of financial
statements". It also tends to make other types of audits and expert
tasks, settlement of claims to insurers and actuarial calculations. In
many countries, mainly from Latin origin, the CPA is authorized to give
public faith regarding known to him and the scope of their own
profession made.

Given the complexity of the tax systems of many countries, counter

activity has become important, as this is the professional who knows
about the calculation of taxes and contributions to the state. For this
management, in Mexico the counter has responsibility, which may even
be criminal in nature.

According to the types of users, accounting can be:

(External) Financial Accounting: Da essential operating information and

financial status of the company to all economic stakeholders (customers,
investors, suppliers, etc.). It is regulated and planned officially to its
understanding by all.

Cost accounting and management accounting: The internal accounting

for the calculation of costs and economic and productive movements
inside the company. It serves to make decisions in terms of production,
organization of the company, etc.
Tax accounting: Follow and calculates the balances that are eligible for
tax agencies.

Yaneth Aguirre Flores

English

Project 1 and 2
Teacher: Vargas
Eduardo
3a