The Impact of the Current Regulatory Framework on Water Quality in Ireland

Lecturer: Aisling O’Gorman Waste Process Management Lecturer: Aisling O’Gorman Waste Process Management 08 Fall 08 Fall Submission Date: 11/10/2012 Word Count: 2387 Submission Date: 11/10/2012 Word Count: 2387 The Impact of the Current Regulatory Framework on Water Quality in Ireland: Maria McShaneThe Impact of the Current Regulatory Framework on Water Quality in Ireland: Maria McShane Introduction Based on the evaluation of various reports, papers, documents, regulations and legislation from numerous agencies, departments, directives and bodies it can be seen that although â€Å"on paper† major changes have been made so as to improve the quality of water in Ireland, realistically the amendments do not match up.This being that progress has been slow and minimal when compared to the reform of regulations and legislation and the introduction of the Water Framework Directive. Considering the key importance of water as a natural resource both to society and habitats alike it will be argued that although the intention is there to improve the quality of water in Ireland (and there have been some improvements) as an overall, actual major physical improvements to the water quality has yet to be seen.Report Firstly the Water Framework Directive will be examined to highlight its purpose, current status and goals for the future and how it fits into impacting Irelands water quality. The WFD was set up by the EU â€Å"in response to the increasing threat of pollution and the increasing demand from the public for cleaner rivers, lakes and beaches† (The Eu Water Framework Directive. [online] Available at: [Accessed on 08/10/12]). According to the Water Framework Directives’ website, their aims are to â€Å"protect/enhance all waters (surface, ground and coastal waters), achieve â€Å"good status† for all waters by December 2015, manage water bodies based on river basins (or catchments), involve the public and streamline legislationâ € 1 (The Eu Water Framework Directive. [online] Available at: [Accessed on 08/10/12]).In order to achieve these goals a timetable for implementation of the directive was created, starting from its transposition into Irish Legislation by the European Communities (Water Policy) Regulations 2003, (Statutory Instrument 722) on 22nd December 2003 (European Communities (Water Policy) Regulations 2003, (Statutory Instrument 722). (The Eu Water Framework Directive. [online] Available at: [Accessed on 08/10/12]). From the 22nd December 2003 to the 22nd June 2009 no Programmes of Measures were actually implemented in order to beneficially impact Irelands water quality by the WFD.Instead the WFD established (June 2004) and characterised (December 2004) Irelands River Basin Districts, submitted a National Summary Report on the characterisation of the RBDs to the European Commission (March 2005), developed classification systems for surface water and groundwater (June 2006), established and m aintained appropriate Monitoring Programmes (June 2006), prepared and published a work programme and timetable for the production of River Basin Management Plans (RBMP) (June 2006), identified the significant water management issues in each river basin (June 2007), drafted RBMPs and allowed six months for written comment (June 2008), and finally established environmental objectives and final Programmes of Measures and developed RBMPs for implementation (June 2009), (Water Framework Directive, [2005]). Although this research and reporting is a vital function of improving Irelands water quality, the timeframe in which this has been done means that physical progress has been hindered. The actual recovery progress made to Irelands water quality can be seen in various Environmental Protection Agency reports. According to the EPA’s Water Quality in Ireland Report of 2007-2009, between 1987 and 1990, 77. 3, 12. 0, 9. 7 and 0. % surveyed river channel length were unpolluted, slightly polluted, moderately polluted and seriously polluted respectively. By the 2001-2003 report the percentage of unpolluted rivers had dropped from 77. 3% to 69. 3% which is significant, in addition to this the percentage surveyed of seriously polluted rivers had risen from 0. 4% to 0. 6%, slight and moderate pollution had also risen by 5. 9 and 2. 6 percent respectively. By the 2007-2009 report the percentage of surveyed river that remained unpolluted had dropped again to 68. 9%, slight pollution had also risen to 20. 7%. Fortunately moderate and seriously polluted waters had seen a drop from 12. 3 and 0. 6 to 10. 0 and 0. 4 percent respectively (M. McGarrigle et al. [2009).Considering that the water quality of rivers for the 2001-2003 recording period was healthier than the 2007-2009 recording period, even though the 2001-2003 period coincides with the implementation of the WFD, highlights that for a period of six years that the WFD was in effect Irelands river water quality declined . This corroborates to the argument that yes the WFD has carried out reports, monitoring programs and drafted plans all well and good, but without any actual meaningful actions taken, what good is the WFD at all? This is not to say that the WFD has not done anything positive, for example since its introduction â€Å"the percentage of channel surveyed classified as seriously polluted has decreased to 0. 4 percent compared with the previous period when 0. 5 percent was seriously polluted† (M. McGarrigle et al. [2009]).It cannot be stressed enough that in order to improve the quality of water in Ireland research and reporting is fundamental, however the point being made is that pencil pushing and fiddling around writing reports and documents will not recuperate Irelands water systems. Six years is a very long timeframe for an EU commissioned directive to take no feasible action other than talk about and plan what it’s going to do and then expect to reach its target of ret urning all waters to â€Å"good status† by December 2015. To emphasise the case that without acting and merely focusing on the bureaucratic side of things the WFD has impeded its own progress, citing’s from the South Western River Basin Management Plan (2009-2015) report will be looked at.It states, â€Å"municipal wastewater discharge is one of the two most important sources of pollution in Irish rivers, accounting for 38% of the number of polluted river sites recorded (the other source being agricultural activities)† (South Western River Basin District [2010]). This is not new news, this has been known for quite some time and â€Å"the two top sectors responsible for the pollution of Irish rivers are municipal and agriculture† has even been quoted in the 1991-1993 EPA water quality in Ireland report. To add to this the Nitrates Directive was set up in 1991 for the â€Å"protection of waters against pollution by nitrates from agricultural sources† (Department of Environment, Community and Local Government, The Nitrates Directive. [online] Available at: http://www. nviron. ie/en/Environment/Water/WaterQuality/NitratesDirective/ [Accessed on 08/10/12]). This directive actually implemented legislation that â€Å"required the avoidance of practices by farmers which create a risk of causing pollution to water courses and provide for inspections by local authorities. They also provided for strengthened enforcement provisions and for better farmyard management. They included provisions relating to times of the year, weather and soil conditions when the application of fertilisers is permitted, the minimum setback distances from water sources for the application of fertilisers and minimum storage capacity for manures†. Department of Environment, Community and Local Government, The Nitrates Directive. [online] Available at: http://www. environ. ie/en/Environment/Water/WaterQuality/NitratesDirective/ [Accessed on 08/10/12]). Why then is the SWRBD reporting that agriculture is the second biggest cause of pollution to Irish rivers, number one when this has long been known and number two when measures have already been put in place a long time ago to address this problem? To add to this they also quoted â€Å"The main objective in relation to wastewater is to meet the requirements of the EU Urban Waste Water Treatment Regulations (2001-2010) in full† (South Western River Basin District [2010]). Not to be crude, but are they for real?This is common sense, these regulations have been in place since 2001, and yes they would have been modified over the years but how in 2010 when this report came out can meeting these regulations still be just an objective? To highlight further the WFDs failure to have a significant positive impact on the quality of Irish water a recent EPA report on the assessment of aquatic ecosystem responses to POM’s intended to improve water quality in Ireland was released. Acco rding to this report, â€Å"results presented suggest that many existing POMs have proven or are proving ineffective in raising BWQ (biological water quality) and restoring ecological functioning† (D. Taylor et al. [2012]). An example of this can be seen in the â€Å"strategic replacement of 10% of septic tank systems in part of the Blackwater catchment in CO. Armagh† (D. Taylor et al. [2012]).The report showed that overall, prior and subsequent to the replacement of the septic tank systems phosphorous loads remained largely the same. In conjunction with this result, â€Å"in other parts of the Blackwater, the replacement and upgrading of septic tank systems had no significant phosphorous concentration effects, despite the implementation of additional POMs aimed at reducing phosphorous inputs from point and diffuse sources† (D. Taylor et al. [2012]). The report goes on to say that some of the â€Å"potential reasons why the implementation of POMs have had limit ed success include the delayed, incomplete or uneven application of measures† (D. Taylor et al. [2012]).This only solidifies the argument that the WFD spent too much time thinking about what to do, and then what measures they did put in place, for the most part either took too long to do so or did not implement the measure properly in order to meet their 2015 deadline. Which follows now onto a report that was released in July 2010 on behalf of the WFD entitled â€Å"Final River Basin Management Plans Background Documentation, Alternative Objectives: Approach to Extended Deadlines†, its main purpose, to focus on certain cases that require an extension past the 2015 deadline (kind of defeats the purpose of the WFD if they are admitting defeat five years before the deadline). Under section 4. 0 ‘Agriculture’ of this report, one of the cases for exclusion is nitrate losses from agriculture to groundwaters. The reason for this, â€Å"Scientific data indicates s tatus recovery extends beyond 2015. â€Å"Recovery of elevated nitrate levels in groundwater bodies is expected to take place in approximately 20 years even with full implementation of the Good Agricultural Practice regulations (Fenton et al, in press). So yes, while it is known that the natural recovery of a water system takes substantial time, with technology today could the WFD not invest in developing nitrate removal techniques such as, layered double hydroxides which â€Å"are of interest because of the potential to use LDHs to remove agrochemicals from polluted water, reducing the likelihood of eutrophication† (Wikipedia. org, Layered Double Hydroxins. [online] Available at: [Accessed on 08/10/2012]). Another case looked at in this report is wastewater discharges from some treatment plants.The reason for the exemption, a technical/practical constraint, it states â€Å"The time required to plan and design upgrades to treatment plants and to achieve approvals and licen sing means it is not technically possible to achieve good status in 2015,† the action applied is to leave â€Å"Local Authorities to upgrade plants through the Water Services Investment Programme† meaning that funding is one of the reasons that there will be a delay in the overhaul of wastewater treatment plants in Ireland. Unsurprisingly, according to the Department of the Environment, Community and Local Government website â€Å"with the changed economic climate and the finalisation of the first cycle of River Basin Management Plans, the new programme aims to prioritise projects that target environmental compliance issues† (Department of Environment, Community and Local Government, Water Services Investment Programme. online] Available at: http://www. environ. ie/en/Environment/Water/WaterServices/WaterServicesInvestmentProgramme/ [Accessed on 08/10/2012]). This here shown lack of initiative by the Government and the WFD by not investing in technology that can help recover Irish waters allows the development of this last argument. In a very recent position paper entitled â€Å"Reform of the Water Sector in Ireland† carried out by the Department of the Environment, Community and Local Government it was highlighted that â€Å"water services cost over â‚ ¬1. 2 billion to run in 2010, of which operational costs amounted to some â‚ ¬715 million, with capital expenditure of over â‚ ¬500 million†.The paper goes on to tell of the impending establishment of the state company ‘Irish Water’ â€Å"that will take over the water investment and maintenance programmes of the 34 county and city councils with the key aim of supervising and accelerating the pace of delivery of planned investments needed to upgrade the State’s water and sewerage networks† (Department of Environment, Community and Local Government, [2012]). This state company intends on funding its investments and programmes via water charges paid for by Irish householders. Despite the fact that Ireland is in a recession and its people are struggling as it is financially, the fact remains that Ireland is the only country in the OECD that does not pay for its water use (Department of Environment, Community and Local Government, [2012]).It states, â€Å"Our capacity to fund the future capital investment requirements from the exchequer is severally constrained. The Government’s plan for Infrastructure and Capital Investment 2012-16 shows a decline in exchequer capital investment in water and waste water services from â‚ ¬435 million in 2011 to â‚ ¬371 million in 2012 and a further decline to â‚ ¬296 million by 2014† (Department of Environment, Community and Local Government, [2012]). This is one of the reasons why Irish Water is a good idea as it will actually fund the necessary wastewater treatment plant changes that need to be done in order to tackle some of Irelands water pollution issues while als o effectively reducing the amount of treated potable water wasted everyday by Irish households.So to sum up, yes, introducing the WFD has had a positive impact as it has lead to developments in implementations that will help to recover the quality of Irelands waters, however the main argument being made in this paper is that they failed on several points. Firstly they spent too much time on the bureaucratic side of things, six years to be exact figuring out what the problems were and where, when a lot of them were obvious, had been known about and reported on several years previously and many had already been addressed. Secondly, a lot of POMs that were implemented were done so either to late or not properly, meaning that a lot of them have not lead to any significant positive changes.Finally where the WFD failed was a lack of investment into developing technologies that might help accelerate the return of Irish waters to their natural state, and a huge time lag into implementing wa ter charges so as to invest into Irelands infrastructure regarding wastewater treatment. Overall time here is what has been wasted, as for every day that no action is taken is another day when Irelands water and habitats suffer. Nature does not and can not wait for the pencil pushers. References 1. The Eu Water Framework Directive. [online] Available at: [Accessed on 08/10/12] 2. Water Framework Directive, [2005].The Characterisation and Analysis of Ireland’s River Basin Districts, National Summary Report. Ireland 3. Environmental Protection Agency, M. McGarrigle et al. [2009]. Water Quality in Ireland. Ireland 4. South Western River Basin District, [2010] South Western River Basin Management Plan. Ireland 5. Environmental Protection Agency, [1993] Water Quality in Ireland. Ireland 6. Department of Environment, Community and Local Government, The Nitrates Directive. [online] Available at: http://www. environ. ie/en/Environment/Water/WaterQuality/NitratesDirective/ [Accessed o n 08/10/12]). 7. Environmental Protection Agency, D. Taylor et al. [2012] Water Quality and the Aquatic Environment STRIVE Report 91. Ireland 8.Lag Time: A Methodology For The Estimation Of Vertical, Horizontal Travel & Flushing Timescales To Nitrate Threshold Concentrations In Irish Aquifers Fenton et al under review 9. Wikipedia. org, Layered Double Hydroxins. [online] Available at: [Accessed on 08/10/2012]. 10. Department of Environment, Community and Local Government, Water Services Investment Programme. [online] Available at: http://www. environ. ie/en/Environment/Water/WaterServices/WaterServicesInvestmentProgramme/ [Accessed on 08/10/2012]). 11. Department of Environment, Community and Local Government, [2012] Reform of the Water Sector in Ireland. Ireland The Impact of the Current Regulatory Framework on Water Quality in Ireland Lecturer: Aisling O’Gorman Waste Process Management Lecturer: Aisling O’Gorman Waste Process Management 08 Fall 08 Fall Submission Date: 11/10/2012 Word Count: 2387 Submission Date: 11/10/2012 Word Count: 2387 The Impact of the Current Regulatory Framework on Water Quality in Ireland: Maria McShaneThe Impact of the Current Regulatory Framework on Water Quality in Ireland: Maria McShane Introduction Based on the evaluation of various reports, papers, documents, regulations and legislation from numerous agencies, departments, directives and bodies it can be seen that although â€Å"on paper† major changes have been made so as to improve the quality of water in Ireland, realistically the amendments do not match up.This being that progress has been slow and minimal when compared to the reform of regulations and legislation and the introduction of the Water Framework Directive. Considering the key importance of water as a natural resource both to society and habitats alike it will be argued that although the intention is there to improve the quality of water in Ireland (and there have been some improvements) as an overall, actual major physical improvements to the water quality has yet to be seen.Report Firstly the Water Framework Directive will be examined to highlight its purpose, current status and goals for the future and how it fits into impacting Irelands water quality. The WFD was set up by the EU â€Å"in response to the increasing threat of pollution and the increasing demand from the public for cleaner rivers, lakes and beaches† (The Eu Water Framework Directive. [online] Available at: [Accessed on 08/10/12]). According to the Water Framework Directives’ website, their aims are to â€Å"protect/enhance all waters (surface, ground and coastal waters), achieve â€Å"good status† for all waters by December 2015, manage water bodies based on river basins (or catchments), involve the public and streamline legislationâ € 1 (The Eu Water Framework Directive. [online] Available at: [Accessed on 08/10/12]).In order to achieve these goals a timetable for implementation of the directive was created, starting from its transposition into Irish Legislation by the European Communities (Water Policy) Regulations 2003, (Statutory Instrument 722) on 22nd December 2003 (European Communities (Water Policy) Regulations 2003, (Statutory Instrument 722). (The Eu Water Framework Directive. [online] Available at: [Accessed on 08/10/12]). From the 22nd December 2003 to the 22nd June 2009 no Programmes of Measures were actually implemented in order to beneficially impact Irelands water quality by the WFD.Instead the WFD established (June 2004) and characterised (December 2004) Irelands River Basin Districts, submitted a National Summary Report on the characterisation of the RBDs to the European Commission (March 2005), developed classification systems for surface water and groundwater (June 2006), established and m aintained appropriate Monitoring Programmes (June 2006), prepared and published a work programme and timetable for the production of River Basin Management Plans (RBMP) (June 2006), identified the significant water management issues in each river basin (June 2007), drafted RBMPs and allowed six months for written comment (June 2008), and finally established environmental objectives and final Programmes of Measures and developed RBMPs for implementation (June 2009), (Water Framework Directive, [2005]). Although this research and reporting is a vital function of improving Irelands water quality, the timeframe in which this has been done means that physical progress has been hindered. The actual recovery progress made to Irelands water quality can be seen in various Environmental Protection Agency reports. According to the EPA’s Water Quality in Ireland Report of 2007-2009, between 1987 and 1990, 77. 3, 12. 0, 9. 7 and 0. % surveyed river channel length were unpolluted, slightly polluted, moderately polluted and seriously polluted respectively. By the 2001-2003 report the percentage of unpolluted rivers had dropped from 77. 3% to 69. 3% which is significant, in addition to this the percentage surveyed of seriously polluted rivers had risen from 0. 4% to 0. 6%, slight and moderate pollution had also risen by 5. 9 and 2. 6 percent respectively. By the 2007-2009 report the percentage of surveyed river that remained unpolluted had dropped again to 68. 9%, slight pollution had also risen to 20. 7%. Fortunately moderate and seriously polluted waters had seen a drop from 12. 3 and 0. 6 to 10. 0 and 0. 4 percent respectively (M. McGarrigle et al. [2009).Considering that the water quality of rivers for the 2001-2003 recording period was healthier than the 2007-2009 recording period, even though the 2001-2003 period coincides with the implementation of the WFD, highlights that for a period of six years that the WFD was in effect Irelands river water quality declined . This corroborates to the argument that yes the WFD has carried out reports, monitoring programs and drafted plans all well and good, but without any actual meaningful actions taken, what good is the WFD at all? This is not to say that the WFD has not done anything positive, for example since its introduction â€Å"the percentage of channel surveyed classified as seriously polluted has decreased to 0. 4 percent compared with the previous period when 0. 5 percent was seriously polluted† (M. McGarrigle et al. [2009]).It cannot be stressed enough that in order to improve the quality of water in Ireland research and reporting is fundamental, however the point being made is that pencil pushing and fiddling around writing reports and documents will not recuperate Irelands water systems. Six years is a very long timeframe for an EU commissioned directive to take no feasible action other than talk about and plan what it’s going to do and then expect to reach its target of ret urning all waters to â€Å"good status† by December 2015. To emphasise the case that without acting and merely focusing on the bureaucratic side of things the WFD has impeded its own progress, citing’s from the South Western River Basin Management Plan (2009-2015) report will be looked at.It states, â€Å"municipal wastewater discharge is one of the two most important sources of pollution in Irish rivers, accounting for 38% of the number of polluted river sites recorded (the other source being agricultural activities)† (South Western River Basin District [2010]). This is not new news, this has been known for quite some time and â€Å"the two top sectors responsible for the pollution of Irish rivers are municipal and agriculture† has even been quoted in the 1991-1993 EPA water quality in Ireland report. To add to this the Nitrates Directive was set up in 1991 for the â€Å"protection of waters against pollution by nitrates from agricultural sources† (Department of Environment, Community and Local Government, The Nitrates Directive. [online] Available at: http://www. nviron. ie/en/Environment/Water/WaterQuality/NitratesDirective/ [Accessed on 08/10/12]). This directive actually implemented legislation that â€Å"required the avoidance of practices by farmers which create a risk of causing pollution to water courses and provide for inspections by local authorities. They also provided for strengthened enforcement provisions and for better farmyard management. They included provisions relating to times of the year, weather and soil conditions when the application of fertilisers is permitted, the minimum setback distances from water sources for the application of fertilisers and minimum storage capacity for manures†. Department of Environment, Community and Local Government, The Nitrates Directive. [online] Available at: http://www. environ. ie/en/Environment/Water/WaterQuality/NitratesDirective/ [Accessed on 08/10/12]). Why then is the SWRBD reporting that agriculture is the second biggest cause of pollution to Irish rivers, number one when this has long been known and number two when measures have already been put in place a long time ago to address this problem? To add to this they also quoted â€Å"The main objective in relation to wastewater is to meet the requirements of the EU Urban Waste Water Treatment Regulations (2001-2010) in full† (South Western River Basin District [2010]). Not to be crude, but are they for real?This is common sense, these regulations have been in place since 2001, and yes they would have been modified over the years but how in 2010 when this report came out can meeting these regulations still be just an objective? To highlight further the WFDs failure to have a significant positive impact on the quality of Irish water a recent EPA report on the assessment of aquatic ecosystem responses to POM’s intended to improve water quality in Ireland was released. Acco rding to this report, â€Å"results presented suggest that many existing POMs have proven or are proving ineffective in raising BWQ (biological water quality) and restoring ecological functioning† (D. Taylor et al. [2012]). An example of this can be seen in the â€Å"strategic replacement of 10% of septic tank systems in part of the Blackwater catchment in CO. Armagh† (D. Taylor et al. [2012]).The report showed that overall, prior and subsequent to the replacement of the septic tank systems phosphorous loads remained largely the same. In conjunction with this result, â€Å"in other parts of the Blackwater, the replacement and upgrading of septic tank systems had no significant phosphorous concentration effects, despite the implementation of additional POMs aimed at reducing phosphorous inputs from point and diffuse sources† (D. Taylor et al. [2012]). The report goes on to say that some of the â€Å"potential reasons why the implementation of POMs have had limit ed success include the delayed, incomplete or uneven application of measures† (D. Taylor et al. [2012]).This only solidifies the argument that the WFD spent too much time thinking about what to do, and then what measures they did put in place, for the most part either took too long to do so or did not implement the measure properly in order to meet their 2015 deadline. Which follows now onto a report that was released in July 2010 on behalf of the WFD entitled â€Å"Final River Basin Management Plans Background Documentation, Alternative Objectives: Approach to Extended Deadlines†, its main purpose, to focus on certain cases that require an extension past the 2015 deadline (kind of defeats the purpose of the WFD if they are admitting defeat five years before the deadline). Under section 4. 0 ‘Agriculture’ of this report, one of the cases for exclusion is nitrate losses from agriculture to groundwaters. The reason for this, â€Å"Scientific data indicates s tatus recovery extends beyond 2015. â€Å"Recovery of elevated nitrate levels in groundwater bodies is expected to take place in approximately 20 years even with full implementation of the Good Agricultural Practice regulations (Fenton et al, in press). So yes, while it is known that the natural recovery of a water system takes substantial time, with technology today could the WFD not invest in developing nitrate removal techniques such as, layered double hydroxides which â€Å"are of interest because of the potential to use LDHs to remove agrochemicals from polluted water, reducing the likelihood of eutrophication† (Wikipedia. org, Layered Double Hydroxins. [online] Available at: [Accessed on 08/10/2012]). Another case looked at in this report is wastewater discharges from some treatment plants.The reason for the exemption, a technical/practical constraint, it states â€Å"The time required to plan and design upgrades to treatment plants and to achieve approvals and licen sing means it is not technically possible to achieve good status in 2015,† the action applied is to leave â€Å"Local Authorities to upgrade plants through the Water Services Investment Programme† meaning that funding is one of the reasons that there will be a delay in the overhaul of wastewater treatment plants in Ireland. Unsurprisingly, according to the Department of the Environment, Community and Local Government website â€Å"with the changed economic climate and the finalisation of the first cycle of River Basin Management Plans, the new programme aims to prioritise projects that target environmental compliance issues† (Department of Environment, Community and Local Government, Water Services Investment Programme. online] Available at: http://www. environ. ie/en/Environment/Water/WaterServices/WaterServicesInvestmentProgramme/ [Accessed on 08/10/2012]). This here shown lack of initiative by the Government and the WFD by not investing in technology that can help recover Irish waters allows the development of this last argument. In a very recent position paper entitled â€Å"Reform of the Water Sector in Ireland† carried out by the Department of the Environment, Community and Local Government it was highlighted that â€Å"water services cost over â‚ ¬1. 2 billion to run in 2010, of which operational costs amounted to some â‚ ¬715 million, with capital expenditure of over â‚ ¬500 million†.The paper goes on to tell of the impending establishment of the state company ‘Irish Water’ â€Å"that will take over the water investment and maintenance programmes of the 34 county and city councils with the key aim of supervising and accelerating the pace of delivery of planned investments needed to upgrade the State’s water and sewerage networks† (Department of Environment, Community and Local Government, [2012]). This state company intends on funding its investments and programmes via water charges paid for by Irish householders. Despite the fact that Ireland is in a recession and its people are struggling as it is financially, the fact remains that Ireland is the only country in the OECD that does not pay for its water use (Department of Environment, Community and Local Government, [2012]).It states, â€Å"Our capacity to fund the future capital investment requirements from the exchequer is severally constrained. The Government’s plan for Infrastructure and Capital Investment 2012-16 shows a decline in exchequer capital investment in water and waste water services from â‚ ¬435 million in 2011 to â‚ ¬371 million in 2012 and a further decline to â‚ ¬296 million by 2014† (Department of Environment, Community and Local Government, [2012]). This is one of the reasons why Irish Water is a good idea as it will actually fund the necessary wastewater treatment plant changes that need to be done in order to tackle some of Irelands water pollution issues while als o effectively reducing the amount of treated potable water wasted everyday by Irish households.So to sum up, yes, introducing the WFD has had a positive impact as it has lead to developments in implementations that will help to recover the quality of Irelands waters, however the main argument being made in this paper is that they failed on several points. Firstly they spent too much time on the bureaucratic side of things, six years to be exact figuring out what the problems were and where, when a lot of them were obvious, had been known about and reported on several years previously and many had already been addressed. Secondly, a lot of POMs that were implemented were done so either to late or not properly, meaning that a lot of them have not lead to any significant positive changes.Finally where the WFD failed was a lack of investment into developing technologies that might help accelerate the return of Irish waters to their natural state, and a huge time lag into implementing wa ter charges so as to invest into Irelands infrastructure regarding wastewater treatment. Overall time here is what has been wasted, as for every day that no action is taken is another day when Irelands water and habitats suffer. Nature does not and can not wait for the pencil pushers. References 1. The Eu Water Framework Directive. [online] Available at: [Accessed on 08/10/12] 2. Water Framework Directive, [2005].The Characterisation and Analysis of Ireland’s River Basin Districts, National Summary Report. Ireland 3. Environmental Protection Agency, M. McGarrigle et al. [2009]. Water Quality in Ireland. Ireland 4. South Western River Basin District, [2010] South Western River Basin Management Plan. Ireland 5. Environmental Protection Agency, [1993] Water Quality in Ireland. Ireland 6. Department of Environment, Community and Local Government, The Nitrates Directive. [online] Available at: http://www. environ. ie/en/Environment/Water/WaterQuality/NitratesDirective/ [Accessed o n 08/10/12]). 7. Environmental Protection Agency, D. Taylor et al. [2012] Water Quality and the Aquatic Environment STRIVE Report 91. Ireland 8.Lag Time: A Methodology For The Estimation Of Vertical, Horizontal Travel & Flushing Timescales To Nitrate Threshold Concentrations In Irish Aquifers Fenton et al under review 9. Wikipedia. org, Layered Double Hydroxins. [online] Available at: [Accessed on 08/10/2012]. 10. Department of Environment, Community and Local Government, Water Services Investment Programme. [online] Available at: http://www. environ. ie/en/Environment/Water/WaterServices/WaterServicesInvestmentProgramme/ [Accessed on 08/10/2012]). 11. Department of Environment, Community and Local Government, [2012] Reform of the Water Sector in Ireland. Ireland

Iran-Iraq War Essay

The Iran-Iraq War is considered as one of the longest and most violent battles in history. This eight-year long armed conflict was actually the result of many events. The rivalry between Iran and Iraq can be traced from the seventh century. It was a rivalry grounded on the antagonism between Persians and Arabs, just as it was based on the conflict between Sunni Muslims and Shi’a Muslims. These ethnic and religious divisions were further intensified by territorial disputes, which would continue until the 20th Century. In addition, politics played a role in initiating the war itself. The rivalry existed many years ago, but the war was aggravated by the changes in governance in both countries. The Iran-Iraq War was a violent combat between the aforementioned nations from September 1980 until August 1988. The conflict was only stopped with the intervention of the United Nations. The battle proved to be a long and tedious one, as the tension between the countries extended for years. There were also countless casualties as a result of the disastrous occurrence. When the war ended, neither nation could truly be declared the victor. Both Iran and Iraq did not succeed in gaining new territories or political advantages. It is important to note that Iraq was the nation responsible for starting the war. However, the aggression of Saddam Hussein was not the main cause of the war’s occurrence. In fact, there is no single cause to be blamed for the war. The origins of the Iran-Iraq War are deeply rooted in ethnic, religious and territorial conflicts which date back from the seventh century; it was exacerbated in the modern era due to ambitions of dominance. This term paper aims to discuss the reasons behind the Iran-Iraq War on two accounts: the dispute over the Shatt al-Arab river and the political tension caused by the Islamic Revolution and the rise of Ba’ath regime. The Iran-Iraq War occurred because of various reasons. The conflict between the two nations involved was characterized by other conflicts. The tension that had long persisted between Iran and Iraq were caused by differences in religious beliefs and political positions, as well as disagreements on the borders (Iran Chamber Society [ICS], 2009). The problem between the countries was fueled by the problems between the following opposing parties: Sunnis and Shia Muslims, Arabs and Persians, Ayatollah Ruhollah Khomeini and Saddam Hussein (Ehteshami & Hinnebusch, 1997). Moreover, both Iran and Iraq sought to gain supremacy in the region (Brown, 2008). The Iranian-Iraq War which started in September 1980 was a testament to the extended conflict regarding the boundaries of their territories and their share in the Shatt al-Arab river (Hunseler, 1984). The war was also a result of the struggle of both parties to become the most dominant and influential in the region. However, it is important to point out that there is a significant difference between the 1980 war and the conflicts prior to it. The early conflicts between Iran and Iraq were settled with the interference of European countries which only meddled to safeguard their respective interests. As for the 1980 war, both sides fought to preserve their own interests. No external power intervened with that war. Two main reasons why the conflict became prolonged are the mutual disputes over territory (especially the Shatt al-Arab) and the involvement of both sides in the domestic problems of the other (Hunseler, 1984). The Beginning of the Persian-Arab Conflict The origins of the conflict between Iran and Iraq started many centuries before both nations were established. It is important for one to be familiar with the history of the conflict why the 1980 war began in the first place. According to Hunseler (1984), the Iran-Iraq tension had its roots in the seventh century with the Arab-Persian conflict. It was this centuries old rift which ignited the battle over the Shatt al-Arab. Persia stood out from the others because despite being under the control of the Arabs, it retained its national identity (Hunseler, 1984). In AD 636, the Sassanids of Persia lost to the armies of Arab General Sa’d bin Abi Waqqas at the Battle of Qadisiya. Meanwhile, the Persian Empire became dissolved in AD 642 due to the Battle of Nihawand. While they held on to their state’s culture and territorial honor, the Persian population embraced Islam in the aftermath of the collapse of the Persian Empire. The Arabs and the people they conquered viewed Islam and Arabism as a union. However, despite being under the influence of Islam, the culture of Persia cannot be restrained (Hunseler, 1984). An important thing to consider in understanding the history of Persia and its political and social existence is what Hunseler (1984) called the â€Å"juxtaposition of Persia and Islam† (p. 8). The principle was said to have been derived from the notion of the state based on Zoroastrianism. According to the Zoroastrian notion of a state, it must have the following: â€Å"a secularly-legitimized kingship, the survival of the Persian language and the proud awareness of a distinct Persian history† (Hunseler, 1984, p. 8). After two centuries, the Sunni-Arab Abbasid caliphate had become interested in the Persian literature (Hunseler, 1984). In time, the Persian families which belonged to the caliphate of the Abbasids began to assume control by grabbing power repeatedly. From AD 954 until 1055, the Buyid dynasty possessed enough authority to manipulate politics in the western portion of Persia and Iraq. In addition, they also had the power to strictly limit the function of the caliphs of Abbasid to religion only. This was the reason why the legacy left by the Buyids in Iraq was considered as the conflict between Persianism and Arabism (Hunseler, 1984). In the 17th century, the Safavids in Persia declared Shi’ism as the state religion (Hunseler, 1984). The Safavids exerted influence on Persia for 15 long years; they stayed in the state from 1623 to 1638 (Hiro, 1991). The declaration was seen as Persia’s attempt to establish its boundaries and separate itself from Arab nations while keeping the matters under the influence of Islam. Shi’ism became a crucial part of Islamic history, as it was the first to present a rift in the unified world of Islam. This was because Shi’ism founded itself in a separate state. The kings of the Safavids considered themselves as mainly secular leaders; they assigned the religious functions to the theologians. In turn, the Shi’a ministers did not want to give up their posts which were assigned to them under the Safavid rule. Most especially during the time of the Qajar leaders, the clergy were given money and land. The awarding of such gifts allowed them to be financially independent from the king; it also gave them the opportunity to exert political influence. Meanwhile, no such similar progress had occurred in the Sunni Arab states (Hunseler, 1984). The Sunni-Shi’a Problem The existing Persian-Arab conflict had taken a complicated turn with the addition of yet another conflict: the Sunni-Shi’a problem (Hunseler, 1984). The problem was not exactly about tension between the differing branches of Islam. Instead, there was antagonism due to the amount of influence that a particular religion has on the development of political power in the state. The conflict continues at present day, as there are still areas wherein the Arab communities consist of both Sunni and Shi’a factions (Hunseler, 1984). Those who head the Shi’a clergy in Arab countries such as Iraq and Bahrain found difficulty in assuming certain social positions (Hunseler, 1984). In Persia, the Shi’a clergy had no problems exerting influence in society because Shi’ism was revered with national significance. In addition, Shi’a leaders faced with two issues regarding loyalty. First, they encouraged the spread of Shi’ism in states whose population were not exclusively Shi’a. Therefore, they became involved in the centuries-old conflict between the Shi’a and Sunni. Second, they were victims of the suspicions of Arab rulers who thought they were submitting to the influence of non-Arabs (Persians). They were often seen by their Arab counterparts as promoting non-Arab causes. This situation caused the Arab Shi’as to be constantly detached from their political leaders. The separation was also caused by doubt on secular leadership, as well as Shi’a millennialism (Hunseler, 1984). The Persian-Arab conflict and the attempts of both sides to become more dominant and influential than the other in the Middle East became evident in areas where the Sunni and Shi’a groups, and the Arabs and Persians, fought against each other (Hunseler, 1984). Even though the Persians and Arabs in the Arabian peninsula had the Persian-Arab Gulf to set them apart in terms of geography, the conflict eventually made itself apparent on the boundaries on land. This was the primary reason why the conflict persisted for many years; both sides incessantly tried to acquire the territories of the other and the quest for a mutual border dragged on (Hunseler, 1984). The Origin of the Conflict over the Shatt al-Arab The conflict between Iran and Iraq over the Shatt al-Arab river originated in the 17th century and began as the rift between the Ottoman Empire and Persia (Hunseler, 1984). The sultan of Turkey, Murad IV, captured Baghdad in 1638 and the initial resolution regarding the boundaries with Persia was drafted a year later. The Kurds and the Armenians occupied the north while the Arabs dominated the south. The boundary fell on areas wherein the tribes did not consider either the Persians or Turks as their masters. As a result, the border settlement was drafted with consideration to the tribes and the names of the places. The agreement also took in consideration the intention of both parties to unite the tribes of Istanbul or Esfahan. The Kurdish-Armenian boundary caused many conflicts after it was established, but order was always restored in reference to the 1639 resolution. Unfortunately, the 1639 agreement proved lacking in setting the boundaries in the Shatt al-Arab region. On one hand, Persians believed the river itself was a natural border. On the other hand, the Turks upheld the claim that the river belonged to the Ottoman Empire. According to the Turkish point of view, the Arab tribes which occupy both sides of the river are considered a single entity from Arabistan. Arabistan is part of the Ottoman Empire. Hence, the Shatt al-Arab was to be considered as under the possession of the Ottoman Empire (Hunseler, 1984). In the 19th Century, boundary problems continued. In 1823, a boundary problem surrounding the Muhammarah surfaced and Persians settled in the city (Hunseler, 1984). Both Russia and Great Britain extended their assistance on the matter. On May 15, 1843, a boundary committee was formed and gathered in Erzerum, a city in Turkey. The committee consisted of representatives from Turkey, Persia, Russia and Britain. A treaty was created on May 31, 1847, and contained three major guidelines. First, Muhammarah and its harbor, as well as Khidhr Island, were awarded to Persia. Meanwhile, Turkey was granted admission to Zuhab and Sulaymaniyah. Second, the committee was designated â€Å"in situ† to delineate the specific course of the boundary (Hunseler, 1984, p. 11). Lastly, the Ottoman Empire was given the entire Shatt al-Arab extending to the marker on the east, except for the territories mentioned above (Hunseler, 1984). The treaty of 1847 was rather ambiguous, and its inherent vagueness proved to be its biggest flaw (Hunseler, 1984). The treaty did not address the question of which nation had the responsibility over the eastern shore. While the Shatt al-Arab was placed under Turkish jurisdiction, the specifications of the border were not indicated. Turkey wanted to resolve the issue over the treaty’s vague statements regarding Arabistan/ Khuzistan. As a result, Russia and Great Britain included an â€Å"explanatory note† to assert that the problem raised by Turkey was not compromised by the treaty’s lack of clarity (Hunseler, 1984, p. 11). Turkey declined to approve the treaty until Persia acknowledged the note as part of the treaty (Hunseler, 1984). Mirza Muhammad Ali Khan acknowledged the note and signed the treaty as a delegate of the Persia. After the Persian administration discovered the inclusion of the added note, it nullified the treaty and failed to approve it. They argued that the Persian representative had no power to sign the document (Hunseler, 1984). To address the issue, the boundary committee inspected the Turkish-Persian border from 1850 until 1852 (Hunseler, 1984). Unfortunately, the commission was not able to do its job properly because of the opposing claims of Turkish and Persian commissioners. Persia maintained that they were given the entire expanse found east of the Shatt al-Arab, while Turkey opposed the claim. The committee was unable to provide a definite proposition to solve the problem. While the committee continued its efforts in the northern area of the Shatt al-Arab, the determination of the boundaries of the river’s region was postponed indefinitely (Hunseler, 1984). Persia was relentless in its efforts to claim territories and continued to bring up its border issues in the succeeding years. Persia sought Russia and Britain to mediate on the border problem (Hunseler, 1984). Persia wanted to share control of the Shatt al-Arab with Turkey; the state also wanted to discuss the rights with regards to the harbor. Unfortunately, Britain and Russia were not in agreeable terms since the mid-19th Century. Hence, both nations were not prepared to mediate in behalf of the Shatt al-Arab tension. On August 31, 1907, the Anglo-Russian convention had an agreement. This agreement divided Persia into three separate zones. In the northern part of Persia, Russia maintained a sphere of influence. In the southern area, Britain had its own sphere. Meanwhile, the middle area was considered as neutral ground. It was not until after this division was established that the Anglo-Russian concern for the Turkish-Persian border was revived (Hunseler, 1984). Russia became once again involved with Persian-Turkish affairs because it was specifically interested with the province of Azerbaijan in Persia (Hunseler, 1984). The interest was the result of strategic and economic factors in relation to Turkey. On the contrary, Britain was different from Russia because its interests were not limited to Persia alone. Britain was also focused on the Turkish territory of the Shatt al-Arab because it played a crucial part in British interests in the Gulf area. In July 1911, an Anglo-Turkish mediation in attempt to come up with a resolution that would define the territorial claims and rights in the Arab-Persian Gulf region began. On July 29, 1913, the resolution was signed by Turkey and Britain. The agreement included the decisions regarding the status of Arab sheikdoms. The resolution also included the agreements about the Shatt al-Arab and its significance to the increasing British authority in Arabistan and Iraq. The resolution proved to be beneficial for Turkey, but only because Britain acted on it for its own advantage. Meanwhile, Russia was outraged by the Anglo-Turkish agreement and initially renounced it. Britain caught Russia by surprise by awarding the Shatt al-Arab in its entirety to Turkey. Russia had its own interests to protect in Shatt al-Arab and the Gulf area, and the agreement served as a hindrance to the Russian cause. However, Britain gave Russia the guarantee that it would offer assistance in the latter’s interest in the northern section of the Turkish-Persian border. After Britain gave its guarantee, Russia acknowledged the Anglo-Turkish agreement (Hunseler, 1984). On December 21, 1911, Persian Foreign Minister and Turkish representatives from Tehran gathered in Istanbul to create a boundary commission to resolve the Turkish-Persian border problem (Hunseler, 1984). The commission began to meet in March 1912; by August, the commission had convened a total of 18 times. In the beginning, the efforts of the commission seemed futile due to Persia’s disapproval of a specific â€Å"note explicative† of April 26, 1847 (Hunseler, 1984, p. 13). However, Russia exerted influence and Tehran was forced to agree on the note on August 15, 1912. The early progress of the Turkish-Persian commission was accompanied by statements already found in the Four-Power Protocol of Constantinople dated on November 17, 1913. With regards to the area of the Shatt al-Arab, the definition of the border was determined in conformity with the Second Treaty of Erzerum of 1847. According to the treaty, the Shatt al-Arab is considered as a Turkish territory excluding the limitations concerning Abadan and Muhammarah. By November 1913, two-thirds of the border assignment was completed. The task of settling the complete boundary was given to a Four-Power Delimitation Commission. This commission had to define the border based on what was 1869’s â€Å"carte identique† (Hunseler, 1984, p. 13). The commission started working in 1914. Unfortunately, the First World War broke out. The emergence of the war hindered Persia and Turkey from acknowledging the border (Hunseler, 1984). The Aftermath of World War I: The Iranian-Iraq Disagreement on the Shatt al-Arab The conflict and rivalry between Iran and Iraq officially started after the First World War (Hunseler, 1984). The outcome of the war significantly altered the issue over the borders concerning the Shatt al-Arab. Hunseler (1984) explained: â€Å"The British mandate of Iraq, which had come about in Mesopotamia, entered into the Turkish boundary claims against Iran, although it also impinged upon British navigational privileges on the Shatt al-Arab† (p. 14). The aftermath of the Great War also allowed Iran to experience a dramatic political transformation. In 1921, Muhammad Reza Khan came into power. Under his reign, Iran became resistant to the established agreements regarding the Shatt al-Arab (Hunseler, 1984). It was also in 1921 when Khaz’al, the Sheik of Muhammarah, lost. Khaz’al was a known supporter of the British cause. With his defeat, Iran was granted the opportunity to fervently defend its own interests on the Shatt al-Arab conflict. Due to the new found empowerment of Iran, Britain was suddenly placed in a position wherein it should implement its rules without putting its Iranian interests in jeopardy (Hunseler, 1984). Meanwhile, Iraq asserted its control over the Shatt al-Arab (Hunseler, 1984). Due to the claim, Iran declined to recognize the state of Iraq. In 1929, Iran did give diplomatic recognition to Iraq, but only because it sought to gain the attention of Britain. Iran hoped that by acknowledging Iraq as a state, Britain would be sympathetic towards the Iranian cause. Britain was still interested in Iran because of economic reasons; the former is involved with the latter through the Anglo-Persian Oil Company. Moreover, Britain was still interested with the Shatt al-Arab issue. This was because it could provide the British complete access to the refineries located in Abadan. On August 11, 1929, the Iranian and Iraqi governments had interchanged several notes. This exchange gave way to the establishment of a temporary arrangement to manage the relations between the two states involved. The arrangement included settlements on trade and navigation. However, the negotiations failed because Iraq and Britain refused to recognize the jurisdiction of Iran on the half of the river (Hunseler, 1984). When Britain decided to remove its authority on Iraq and break away from their alliance in 1930, it imposed the right of the British navy to pass through the Shatt al-Arab anytime, regardless if it was wartime or peacetime (Hunseler, 1984). However, Iran had no intention in being involved in a peaceful settlement. The Iranian government also declined to accept the legitimacy of the border. On March 25, 1924, Iran announced its non-acceptance of determination of the boundary as stated in the Constantinople Protocol. The Iranian government also refused to recognize similar settlements created on September 20 and December 2 in 1931. The situation worsened when Iran sent four gunboats to pass through Shatt al-Arab and proceed until Muhammarah. Due to this incident, problems regarding the pilot and the flags of the ships were added to the already intense conflict (Hunseler, 1984). The boundary issue as well as the flag and pilot inquiries which remained unanswered increased the tension surrounding the conflict (Hunseler, 1984). On November 29, 1934, the Iranian government was forced to seek assistance from the League of Nations in an effort to address the problem. Unfortunately, the League of Nations and the representatives it sent failed to bring any positive change in the current situation. The only thing which provided temporary resolution to the problem was the Middle East pact of 1935, which Iran had introduced with the help of Turkey. The pact presented an opportunity wherein all points of disagreement could be settled. On July 4, 1937, a treaty on the Iranian-Iraqi border was agreed upon in Tehran. The treaty upheld the conditions indicated in the 1913/14 Protocols of Constantinople. According to the treaty, the Iran-Iraq border would remain along the east bank of the Shatt al-Arab. There were specific considerations made for Abadan and Muhammarah. Iran was also awarded an anchorage zone in Abadan which was four miles long. In addition, the treaty rendered the river as open territory, as it allowed access to naval ships of Iran and Iraq and traders of all countries. A transit fee was imposed, but this would be utilized for purposes of maintenance as well as the development of the shipping lanes in the river. In another decision, both sides agreed to accept the protocol within two years after the agreement had been reached (Hunseler, 1984). The adoption of the covenant was not implemented (Hunseler, 1984). On December 8, 1938, the commission in charge of the Iranian-Iraqi boundary started working on the confluence of the Shatt al-Arab and the Khayeen. The efforts of the commission were stalled by opposing translations of the treaty and the definite determination of the border. The Iranian government submitted suggestions regarding the balance of power between Iran and Iraq with regards to supervising and safeguarding the Shatt al-Arab shipping lanes. Meanwhile, the Iraqi administration saw this move as a threat to the sovereignty of the Iraqis on the river (Hunseler, 1984). In the 1950s, Iran and Iraq had another opportunity to resolve their issues regarding the Shatt al-Arab border (Hunseler, 1984). In 1955, both countries, along with Britain, Pakistan and Turkey agreed upon the Baghdad Pact (Karsh, 2002). This pact was initiated by the West and was established to strengthen defense and security in the region. In October 1957, King Faisal of Iraq paid a state visit to Iran (Hunseler, 1984). In this encounter, both nations reached an agreement regarding the Shatt al-Arab problem. Iran and Iraq agreed on two points. First, there will be a commission to be based in Baghdad which is assigned to work out the details of the joint supervision of the Shatt al-Arab. Second, a Swedish adjudicator will be in charge of delineating the border; this arbitrator is to be situated in Tehran and must work with the joint commission. Once again, an agreement between Iran and Iraq was hindered by yet another occurrence. On July 14, 1958, a revolution broke out in Baghdad (Hunseler, 1984). The change in Iraqi governance eventually disrupted the recently resumed development of Iranian-Iraqi ties (Hunseler, 1984). Also, the political change once again awakened the border conflict on the Shatt al-Arab and the land borders. Four short months after General Abd al-Karim took control, the revolutionary administration of Iraq declared that they would extend their claim on the river to 12 miles. On November 28, 1959, Iranian Shah Reza Pahlevi revived their request to have the border line of the river drawn along the middle. He justified his demand on grounds of Iraq’s clear violation of the 1937 treaty. He also argued that because they were already in the 20th Century, a river which served as a boundary such as Shatt al’Arab cannot be attached to the absolute sovereignty of either nation. General Qasim addressed the demand of the shah with another demand. Iraq sought to regain the anchorage zone awarded to Iran in the 1937 treaty. Despite their counter demand, Qasim still wanted to resolve the dispute through peaceful means. Iraq was willing to withdraw their claim of the anchorage zone if Iran would acknowledge the Iraq’s demands on the river and the treaty of 1937. The peaceful settlement was not reached. On December 10, 1959, Abbas Iranian Foreign Minister Abbas Aram declined Iraq’s offer. Nine days later, General Qasim reasserted Iraq’s legal right to the anchorage zone without insisting on its return. He also appealed for Iran to value the early treaties. General Qasim suggested that they could address the problem with the help of the United Nations. However, Iran provoked Iraq again when the local newspaper Ettelaat stated that â€Å"the existence of Iraq was in any event a historical misunderstanding and the whole of Iraq a Persian province† (as cited in Hunseler, 1984, p. 17). An armed struggle between Iran and Iraq was quelled before the further tension could develop. On March 5, 1959, Iran became involved with the United States in a defense settlement (Hunseler, 1984). Soon after, Iran felt coerced by Russia. Iran had reasons to be concerned. It was threatened by Soviet influence and the possible circulation of further revolutionary ideals. Meanwhile, Iraq was also concerned with the threat of the United Arab Republic, a state established in 1958 as a result of the merger between Syria and Egypt. Abd al-Karim Qasim was frightened that Syria might provide assistance to Iraqi Nasserites if and when a war with Iran occurs. Hence, there was no real war between both parties at that time. The tension manifested itself through a media war between Iran and Iraq (Hunseler, 1984). In 1967, Britain declared its wishes to pull out from the Gulf area. Prime Minister Harold Wilson expressed the desire of the British administration to remove its military troops located ‘east of Suez’ (as cited in Hunseler, 1984, p. 17). With this announcement, Iran wanted to replace British forces with their own troops on the moment of the latter’s departure (Hunseler, 1984). The 1967 blockage of the Suez Canal was a welcome development, as it prevented Soviet activity in the Gulf region. In terms of security concerns, Iran wanted to unify and lead the Arab countries in the region. The supposed partnership had the goal of preventing the spread of Soviet control and power of revolutionary nations and factions, such as South Yemen and Iraq. The Arab countries in the Gulf were cautious in dealing with Iran. While they were hesitant to collaborate with Iran which was associated with Israel, they did not want to create a rift among the states (Hunseler, 1984). Iran continued to strongly pursue its ambition of becoming an unshakeable force in the Gulf region (Hunseler, 1984). In 1969, it condemned the 1937 treaty. The shah knew that if Iran wanted to govern and manipulate the shipping lanes in the Gulf, it must have exclusive control of the river. This move would also liberate the Iranian ports on Abadan and Khorramshahr from Iraqi jurisdiction. On one instance, an Iranian vessel sailed despite the absence of an Iraqi pilot. It departed from the Khorramshahr port with the assistance of Iranian patrol vessels and successfully arrived at the Persian-Arab Gulf. Iraq was aware of the violation, but it did not wage a war against Iran due to the weakness of the military (Hunseler, 1984). After 1972, the shah became more determined to cripple Iraq. After the completion of the Iraqi-Soviet friendship treaty, the Shah approached American President Richard Nixon to ask for assistance in the Kurdish cause in Iraq (Hunseler, 1984). This action was done with the objective of weakening the Iraqi army through an attack on its internal disputes. In August 1972, another uprising emerged in Kurdistan. The Iraqi administration and Kurdish chief Mullah Mustafa Barzani met in March 1970 and agreed on the autonomy of Kurdistan beginning in 1974. However, the agreement was threatened by the support of Iran and the United States for Barzani. Because of this, the Kurdish insurgents continued to hold on to their weapons and proceed with the civil war. Meanwhile, the Iraqi forces benefited from the Iraqi-Soviet friendship treaty, for it allowed for a steady supply of ammunition from Russia. The weapons were instrumental in guaranteeing the military success of Iraq. Nevertheless, the malfunctioning of the army’s weapons and the failure of the Soviet Union to provide more ammunition endangered the progress Iraq had in its fight against the Kurds. In the early part of March 1975, the Iraqi government was prompted to consider Iran’s proposition that it would refrain from supporting the Kurds if the former would approve the latter’s suggestion to resolve the border issue by placing the border line along the thalweg (Hunseler, 1984). On June 13, 1975, Iran and Iraq agreed on yet another treaty in Baghdad (Hunseler, 1984). The treaty consisted of four crucial agreements. First, the boundaries will be definitely marked based on the Constantinople Protocol of 1913 and the 1914 proposal created by the committee regarding the establishment of the boundary. Second, the river boundaries would be situated in the middle, or the thalweg. According to Willet (2004), the thalweg was the â€Å"central deepest part of the river† (p. 7). Third, there are two things to be rebuilt: the mutual trust between both nations as well as the security of the land boundaries they shared. Also, the invasion on both sides will be stopped. Lastly, the problem will be settled upon with the acknowledgement of the aforementioned points. When Iraq signed the treaty, the country accepted the thalweg agreement for the first time. After five years, it became evident that the said recognition was merely the result of coercion from Iran’s side. The acceptance of Iraq was also caused by the failure of the Soviet Union to provide weapons. Nonetheless, the compromise made regarding the Shatt al-Arab paved the way for the Kurdish civil war to stop. Meanwhile, the relevance of the river in terms of Iranian strategy was relatively reduced. This was because Iran transferred its navy from Khorramshahr to the Bandar Abbas port in August 1978 (Hunseler, 1984). The Iran-Iraq War from a Political Perspective The dispute over the borders and boundaries of the river of Shatt al-Arab was instrumental in the emergence of the war between Iran and Iraq in 1980. While the territorial conflicts played a crucial role in causing the war, the political conditions in both countries must also be considered as initiators. The transition in the governments helped influence the leaders on how to deal with the Shatt al-Arab issue. In Iran, there was a dramatic shift in leadership as the Shah was removed from power through a revolution led by a radical Muslim. In Iraq, several coups have altered governance while the rise of the Ba’ath Socialist Party to power resulted in the domination of Saddam Hussein. Both countries longed to dominate the other and emerge as the most powerful in the region (Jacoby, 2008). The Iranian-Iraqi situation under the Rule of the Shah In the 1970s, the tension between Iran and Iraq was heightened (Karsh, 2002). This was because of the Shah of Iran, Mohammed Reza Pahlavi, became aggressive and tried to present Iran as the dominant force in the Persian Gulf. The Shah had been governing the Iran for decades. However, he was temporarily overthrown from power. In 1953, the head of the Iranian Parliament started a coup to remove the Shah (Willett, 2004). The coup succeeded and Pahlavi vacated the Iranian leadership for a brief time. However, the United States

Argumentative Essay Format

Argumentative Essay 5 I should have focused more on my grades this year. By attending many social events, waiting until the last minute to complete work, and refusing to study my grades began to drop. I feel that if I would have put more effort into my school work I would have achieved the grades I am capable of getting. By hanging out with friends and putting off work my grades gradually began to drop. Your senior year is not the year to slack off in; it would have better prepared me for college†¦ Argumentative Essay Should we always tell the truth? Do you always tell the truth or lies? You are not likely to reply immediately because this question is very extreme. While we live, we cannot always tell the truth, and we also cannot always tell lies. May be, it will depend on the situation that you encountered. There are innumerable reasons why most people tell lies to others. Usually, we tell lies to hide own fault or show off ourselves. There are a little bit different lies, of course†¦ Argu1nentative Essays Mani stones, Nepal An argumentative essay is an essay in which you agree or disagree with an issue, using reasons to support your opinion. Your goal is to convince your reader that your opinion is right. Argumentation is a popular kind of essay question because it forces students to think on their own: They have to take a stand on an issue, support their stand with solid reasons, and support their reasons with solid evidence. In a general writing test such as the TOEFL†¦ preferred styles in History; the Modern Language Association (MLA) of America style, used in the field of literature, arts, humanities, and some other disciplines; and the CBE format of the American Council of Science Educator, preferred in the natural sciences, and so on. The American Psychological Association (APA) format is the documentation advice for writers in the social sciences (education inclusive), produced by the American Psychological Association. It is the most widely accepted style in†¦ Evaluation Essay Argumentative essays work to convince an audience that the writer 's point of view on a subject is the correct one, and to persuade the audience to agree with the author’s viewpoint. The author must provide evidence and appeal to his or her readers. â€Å"Parents Should Be Allowed to Control What Kids Watch†, an article by Leland Y. Yee is an argumentative essay explaining why parents should monitor the games their kids play and the TV shows they watch, and the consequences of not doing†¦ Plans (activities) – e. Come up with financial projection i. How much funding needed ii. Itemize iii. Possible sources f. Monitoring system – how do we monitor success of our project? g. Other organizational support needed III. Final Paper: Format a. If data will be tabulated -- Proper titles b. Acknowledge sources, footnote c. Double spaced, short bond IV. Guidelines for Oral Defense a. Maximum participation! b. Only 1 hour to defend c. Criteria for evaluation of the paper and oral†¦ The part of the standard specifying the structure of the result set as well as carrying messages like errors or announcements is called the Output Query Format. The outermost XML element Output can envelope the GlobalComment, SystemMessage and ResultItem child elements. To describe the result of the query one can use GlobalComment. To propagate information regarding the responder system, the SystemMessage element is utilized. This includes errors and exception - for example if a proper result†¦ Argumentative Essay The function of an argumentative essay is to show that your assertion (opinion, theory, and hypothesis) about some phenomenon or phenomena is correct or more truthful than others'. The art of argumentation is not an easy skill to acquire. Many people might think that if one simply has an opinion, one can argue it successfully, and these folks are always surprised when others don't agree with them because their logic seems so correct. Argumentative writing is the act of forming†¦ The essays on the Declaration of Independence and the Letter from Birmingham jail, are very good persuasive essays, and that if I was alive during those times that I would have agreed with all of the authors. I also believe that these essay still stand today. First let’s start with the Declaration of Independence. In this essay Jefferson uses deductive argument’s that includes the examples on how Great Britain’s doings were wrong. It also gave me a chance to see how exactly why the United Sates†¦ Argumentative Essay Braden Rawson Social Networking or the use of specific websites or applications to interact with other users is one of the many key and driving factors today in our world. We find ourselves lost for many minutes or possibly hours at a time on any particular app or website. Looking deeper into the issue of social networking and its impact on our life, I highly doubt we have accomplished anything at all. A very smart man once said, â€Å"Time is money.† If that quote is true do we†¦

The chemisrty in onions Research Paper Example | Topics and Well Written Essays - 1000 words

The chemisrty in onions - Research Paper Example Some of these acids like the 1-propenesulfenic acid is acted upon by the lachrymatory factor synthase enzyme to produce a volatile gas known as syn-propanethial-S-oxide also referred to as onion lachrymatory factor. The syn-propanethial-S-oxide diffuses in the air and on reaching the eye; a stinging sensation is felt due to its activation on the sensory neurons (Block, 2010). The onion cells contain various different enzymes kept separate and upon cutting, the cells contents become free and mix with the acids kept in the onion forming volatile compounds. In the eye, a reaction occurs between the propanethiole S-oxide and the tears released from the tear glands forming a mild sulphuric acid stimulating rapid release of tears which in turn makes the situation more worse. The alliinase enzyme is responsible for breaking down onions compounds into unstable intermediates which either change into thiosulfinate or lachrymatory factor. Thiosulfinate is responsible for the distinct flavor and odor from the onions as well as converted into sulfur compounds that benefit the body by lowering the cholesterol levels, acting as anti-blood clotting, anti-asthma, anti-cancer and anti-inflammatory. Research has confirmed that only one specific enzyme is responsible of causing the formation of the lachrymatory factor hence inhibiting it will stop crying and on the long run increase the thiosulfinate compounds yield. Several strategies ranging from laboratory research to local imaginations have been employed towards the production of tear free onions or the prevention of the lachrymatory factor from reaching the eyes by neutralizing it in the air. To start with, the New Zealand Crop and Food Research together with the Japan House Food Corporation in 2008 developed tear free onions aiming at less reaction and irritation to the eyes. The new variety, taste and look like the regular onions but the action of lachrymatory factor synthase enzyme is lowered through genetic alteration. Th e modification has been engineered through the production of genetically modified foods that have been said to contain the desired nutrients. Research refills that if onions are grown on sulfur deficient soils, the creation of lachrymatory factor and other sulfur compounds is reduced and sweet flavor enhanced. This is in relation to Vidalia; a brand of sweet onions (Imani, 2002). The local methods used in a daily basis include: Chopping onions while chewing gum. Though the method is not as certain to the expected results, less crying is evident but the coordination between keeping on chewing the gum as you cut the onions is tricky. At the end of it, less tears come out besides high levels of irritation. It has been found to be an easy and convenient method to use (Walter, 2006). The use of goggles is gaining popularity as it gives painless results. The goggles protect the eyes from the volatile gas hence no tears or stinging. They are easy and convenient to be used though it is an a dded cost and their tight grip causes uncomfortable moments (Dille, 1996). Another method fruitfully used is that of freezing the onions in the freezer for about 15 minutes before chopping. The temperature in the freezer is very low to an extent of inhibiting the onions from releasing chemicals that irritate the eyes. It is painless, no tears and irritation. The

Entrepreneurship and Innovation Essay Example | Topics and Well Written Essays - 2500 words

Entrepreneurship and Innovation - Essay Example Dragons Inc. in the Chinese market. Dragons Inc. operates as a group of entrepreneurs which significantly focuses on delivering advanced products to the market. With the concept of innovation, The Presto! Soup E-duper is one of the recently developed kitchen appliances of the organization which involves multi tasking facilities including mixing, blending as well as crocking capacity. The organization manufactures its innovative products which facilitate the customers to obtain new experiences of technological advancements and preparing tasty as well as health food items in a lesser time and in a cost-convenient way. The Soup E-Duper will be produced by Kitch-in-Zinc Plc, especially to target the new customer segments in the Chinese market. Therefore, the paper intends to prepare a viability report of Soup E-Duper in the Chinese market by considering the major factors of the marketplace, product and manufacturing issues that might to be faced by the organization. Moreover, the discuss ion of the report will further focus on developing an effective business plan for the organization to successfully operate Soup E-duper in the Chinese market. Part One: Analysis of the Chinese Marketplace External Business Environment The business environment in China can be identified as sustainable for foreign companies which are mostly related with manufacturing industries, or tourism or education sectors. For instance, the current political and economic environment of the nation depicts the elements to be in favour of companies which attempt to set-up its manufacturing operations within the country with the belief that it would increase job opportunities for the Chinese community and simultaneously facilitate the growth of the overall economy. Furthermore, China also encourages foreign investment from companies which belong to the nations aligned through World Trade Organisation (WTO) and other treaties with the economy (Yueh, 2012). Notably, as it can be identified that the pro duct intended to be manufactured in China, i.e. Soup E-Duper, is patented by a UK based entrepreneurial group, Dragon Inc. and also manufactured by another European firm Kitch-in-Zinc Plc, the business plan can attain greater benefits even in relation to legal obligations. Furthermore, as the economic conditions prevailing within the Chinese market can be observed as growing with stability, it can be affirmed that the marketing prospects of the business plan can also be expected to yield better returns as per the expectations of the investors, including Dragon Inc. and Kitch-in-Zinc Plc. It is worth mentioning in this regard that with the growing GDP of the economy, which is currently recorded as 7.8%, the lifestyle preferences are also enhancing within the Chinese community (Yao, 2012). This can further be attributed as a positive aspect for the successful accomplishment of the objectives considered in this business plan. The offered product, i.e. the Soup E-Duper allows enhanced l ifestyle to its customers rendering the facilities of easy blending, mixing, and processing through crock pot. It is also intended to

By reference to specific case-law and political examples, critically Essay

By reference to specific case-law and political examples, critically examine the extent to which this statement accurately reflects the development as well as the content of Public International Law today - Essay Example anda, Sierra Leone, the Democratic Republic of Congo, and Liberia in Africa; Bosnia and Kosovo in Eastern Europe; state-sponsored ethnic cleansing in East Timor in Asia and extreme violence on the North American island nation of Haiti. These were the â€Å"new wars† at the end of the 20th century. Although ethnic conflict and humanitarian crises have existed since the dawn of time, for the first time ever images of extreme bloodshed, violence and even genocide were broadcast into the homes of the viewing public through international television stations like the Cable News Network (CNN), Fox and the British Broadcasting Corporation (BBC). Images of children being slaughtered, women raped and people brutalized were beamed into the living rooms of people all over the world, for all to see. For the first time, the public was confronted, on a near daily basis, with images of carnage and humanitarian crisis. People pressed their congressmen, parliamentarians and state representatives to act and, in varying degrees, a groundswell calling for a decisive role for governments in ending these humanitarian crises and conflicts emerged. Although some wanted direct military action, often French, British or American, in ending a particular conflict, most governments have traditionally favor ed other instruments of diplomacy: political pressure, economic sanctions and imposed settlement through international bodies such as the United Nations. While support for military intervention was certainly not the operative interventionist choice for most in the cases mentioned in the introductory paragraph above – for example, how many Americans or Frenchmen before the genocide could locate Rwanda on a map? – in each case presented above, the international community did consider some type of military intervention in ending the respective crises (Boettcher, 2004). Are human rights a key determinant of foreign policy? If so, how does the protection of human rights on a global

Consumerism Essay Example | Topics and Well Written Essays - 2000 words

Consumerism - Essay Example On the second thought economist would not suggest such a thing if they have not seen or observed the importance of practicing it. The website thefreedictionary.com (2007) gave two definitions regarding consumerism. The first one was stated as "the theory that an increasing consumption of goods is economically beneficial, economic theory - (economics) a theory of commercial activities (such as the production and consumption of goods)" and the other one as "a movement advocating greater protection of the interests of consumers crusade, campaign, cause, drive, effort, movement - a series of actions advancing a principle or tending toward a particular end" If we are to tackle the issue with regards to the contribution of citizenship to it, consumerism as a theory on increasing of consumption of goods is beneficial, and then this claim would be in effect if the support of the citizen pertaining local goods and services is evident. ... The first thing that a local consumer must consider and think is the fact that local products are dependent on local consumers and local market and producers deem the importance of local market more than foreign market- the need here is the support of the local market in order for the local products to earn its name and made an impact to the society. Like the stages that most of the producers and marketers undertake, considering and penetrating the local market is their outmost priority in order to earn its reputation and to be able to penetrate a much higher market like the foreign market. In this case, it is established that the need of the support of the local citizens where the product has been produced. To further understand the aforementioned premise and the study per se, it is important to know the definition of citizens as a local market. The definition as well as recognition of these people as an important part of consumerism would further help us in analyzing their participation in this study. The website wikipedia.com (2007) implied two meaning with regards to citizenship. The first definition reads as "citizenship is membership in a political community (originally a city or town but now usually a country) and carries with it rights to political participation; a person having such membership is a citizen. It is largely coterminous with nationality, although it is possible to have a nationality without being a citizen (i.e., be legally subject to a state and entitled to its protection without having rights of political participation in it); it is also possible to have political rights without being a national of a state" In the given definition of wikipedia, its second definition seems to be the appropriate area of interest in this study. The next

Process Performance Research Paper Example | Topics and Well Written Essays - 750 words - 1

Process Performance - Research Paper Example The store being in operation for the last six decades have a tremendous experience in the pizza market. The business has an advantage since they have unique food enjoyed by the customers. With the current trends and technological change, there is need to adopt the advanced ways of increasing efficiency in processing since the people are used to faster services in other disciplines. Therefore, the pizza store has to follow suit and offer real time services in order for it to retain its customers. The Pizza Store Layout Simulation which has been introduced has helped the business manage the service delivery to customers. This is though management of queues so that customers do not wait for long before they are served. An important point to consider from the present system is that and in general is that customers must be satisfied. The system ties to balance the demand for a certain service and the ability of the system to offer the service. The concepts from the learning curve are very important since it determines and shows the achievement of the process to meet its requirements. As from the design of the process, it has a control line mean drawn within a lower tolerance limit and upper tolerance limit in the learning curve. This shows the range at which the management wants the production and service delivery to range in order to have a customer satisfactory service and profitable business. This is the main aim of any business as pointed out by Chase et el (2006) that such learning curves are used in corporate strategy planning that involves decisions on pricing, capital investments and cost of operation (Chase, Jacobs, & Aquilano, 2006). In summary the system helps in determining the changes that need to be made and the magnitude of these changes since it will show how a change in one metric alters the others. A new design will basically base itself on the current system. It will be an improvement of the current design by

Week 2 #2 Coursework Example | Topics and Well Written Essays - 250 words

Week 2 #2 - Coursework Example Secondly, the internal pay equity creates a good sensible business; thus improving the firm’s retention of its top performers and maximize its chances of hiring a top talent in the industry. Therefore, failure to manage the internal pay equity can result in losing employees to other companies and creates disloyalty among the employees (Kramar & Syed, 2012). The external pay equity management is also important for company’s success. Employers are expected to manage carefully determine the appropriate markets. Therefore, the management of the appropriate markets helps in having accurate external wage comparison. Thus, this reduces unnecessary payments in some areas (Kramar & Syed, 2012). For instance, a narrow determination of a market can lead to wage that higher that is expected. Therefore, employee inequity and equity perception are equally significant, and companies should consider as it sets its compensation objectives (Perkins & Perkins, 2011). Employees perceiving equitable pay treatment can be more motivated in supporting the company goals of performing better. In conclusion, about compensation, fairness is reached when pay is equal to work performed

Agains Drugs in Sport Essay Example for Free

Agains Drugs in Sport Essay Drugs in sport is an issue that is always in the spotlight, especially during major athletic events such as the recent and highly controversial, Tour De France. However, now the issue has risen to such an extent that sport itself is almost a side issue. There have been numerous drug busts over the years as more and more athletes succumb to the temptation of an easy win by using steroids and various other performance-enhancing drugs. The frustration of continuously losing and the anger of finding that a drug-using athlete had been banned, only to come back and cheat again, makes those who do not use illegal drugs wonder about the credibility of the sport. There have also been cases, where even though the athlete was banned, they did not appear to suffer financially. This was proved in the case of Ben Johnson, who was banned in 1988 for illegal drug use but still had enough money to buy a fleet of sports cars. Athletes would then ask themselves, What is the point in competing if the opposing athletes can use illegal drugs and often escape the consequences? This was proved in the recent Tour De France, where the Festina team was expelled for drug use. However soon after that, a member from the Festina team was chosen to All performance-enhancing drugs have some side effects. Some are potentially fatal, while others can cause heart or liver problems. When athletes take these drugs, they often do not know the amount that they can take safely, and as a result, many die from overdose. This was proved when cyclist Linton, died as a result of trimethyl overdose in 1886. Give modern examples. There are only two solutions to controlling or stopping illegal drug usage; the first is to increase drug testing to cover every possible performance-enhancing drug; and the other is to make all performance-enhancing drugs legal. The first solution is not viable as it would require an immense amount of funding and at least 10 years before drug testing can become as sophisticated as the newly made drugs. The latter solution, however, would not require any of these unfeasible techniques. By making performance-enhancing drugs legal, athletes who do not use drugs because of the risk of getting caught, can now do so. They then would also have a chance of winning against the athletes who used to use drugs. Because these drugs would be legalized, countries would be able to carry out scientific research on them. This would allow doctors to prescribe safe doses of these drugs to athletes and thus they would not run the risk of possible death from drug overdose. The athletes do not realize the dangers involved with drug taking and doctors can help them by telling them which drug is safe and how much they should take of that drug. Not only that, it will finally allow us to get back to enjoying the sport rather than debating the ethics of performance-enhancing drugs in sport.

What Is Process Costing Accounting Essay

What Is Process Costing Accounting Essay A process costing technique is worn in favor of Indus deception producing substance, oil, fabric, and flour, pharmaceutical, shoos and petroleum. This kind of estimate is too old through firms developed such clothes methods be the gathering sort manufacturing which manufactures such equipment given that kind writers, automobiles. Airplanes and home embrace emotional appliances. Lastly certain service industries, such sagas, stream, and warmth, cost their goods via with development estimate methods. During information procedure figure course of act are time and again termed nonstop or collection production cost bookkeeping process. What Is Process Costing? Process costing be a kind of estimate scheme so as to is worn for consistent, or all the same, products. Process costing averages the expenditure in excess of every units to approach in the direction of the each unit cost. This is within distinction to additional type of estimate systems, such as job-order costing to is used for goods to be in differentiate batch. Nothing like job-order costing, process costing is track using a work-in-process report for all section, somewhat than from end to end supplementary ledgers Process Costing In office, process costing is a technique of transfer manufacture costs to units of production. During process costing systems, production costs be not traced to being units of production. Costs are assigning primary to production departments and after that in the direction of units of output because they shift through the departments. The procedure costing method is classically used intended for process that produces great quantities of all the same goods. The process costing technique is within difference to extra costing methods, such as produce costing, job costing, or operation estimate systems. Using the procedure estimate technique is best below sure environment. If the production goods be all the same, that be, the unit of productivity are fairly identical as of one more, and it may be useful to use process costing. But the productivity products are of short cost, sense every entity unit of production is not value much; it can be obliging to utilize process costing. And rider it is hard before infeasible to draw production costs in a straight line to person units of production, it can be useful to utilize the process costing technique. Examples of operations to be possible to utilize the procedure figure system as opposite to one more costing method comprise a cola bottling place, a lunch puffed rice creator, a corporation that make processor chips, and group that produces clump, and a corporation that produces bricks. For instance, intended for the corporation to bottles cola; it would not be possible otherwise valuable to divide and evidence the cost of all bottles of cola in the bottling procedure. Consequently, the corporation would allot costs to the bottling development since a total meant for a stage of moment, and next segregate that generally development cost by the digit of bottles shaped throughout that time of time to allocate making costs to all pot of cola. Process Costing system 5 Steps used for Process Costing 1. Examine inventory flow 2. Translate in-process inventory to equivalent units 3. Calculate every valid cost 4. Compute the cost for every unit of complete and in-process inventory 5. Assign costs to units of ended and in-process inventory First, examine the cost-flow copy of the applicable account account to settle on how a great deal inventory be at hand at the opening of the stage, how a good deal was in progress for the period of the period, how a great deal as finished during the stage, and how a lot is missing as work-in-process at the ending of the period. Second, exchange the work-in-process finish account keen on a digit of corresponding units fashioned. These incomes if there are 1,000 units of inventory in work-in-process, and these units are all 50% absolute, and then you judge this as the equivalent of 500 units shaped (500 = .50 x 1,000). Third, calculate the whole direct and indirect costs incurred through the making procedure that calls for to be assigned to the units concluded and the units at rest in process. This includes the costs related with the launch inventory and the costs incurred during the related period. Fourth, figure the amount of cost to be assigning to the over units of construction and the equal of completed units of production at rest in the finish inventory. For instance, if 2,000 units were finished, and 1,000 units were missing half-finished, after that you would separate the valid costs through 2,500 units. Fifth, apportion the applicable costs to the units of manufactured goods that were finished and to the units of item for consumption that stay in the work-in-process explanation. foundation: Hilton, Ronald W., Michael W. Maher, Frank H. Skelton. Cost Management Strategies for Business Decision, McGraw-Hill Irwin, New York, NY, 2008. Process Costing Procedures Process costing systems go after exact events, as well as precise events can differ through corporation otherwise by manufacturing, they determinations normally chase these steps: At the same time as additional types of figure begin by means of a sales order, a sales classify be not wanted used for procedure estimate as it is a constant method The work-in-process financial records are separated by division and are named because such for illustration: Work-in-process division Name The original branch in the development makes the initial entrance keen on the work-in-process report, usually for the through unprocessed resources As the goods go from section to branch, entries are completed to every work-in-process division explanation Direct labor costs be recorded through phase Actual overhead costs be recorded; no contra-account is wanted since here is rejection more than- or under-applied transparency payable to the real cost organism practical Indirect costs be realistic to the clearness account in specific amounts Normal spoilage is recorded since a time to the work-in-process report; uneven spoilage is distant as of the work-in-process explanation and practical to a part explanation consequently it is able to be deal with board. When Is Process costing suitable? Process costing is appropriate as goods be all the same (or the same). Anywhere job-order and additional types of estimate search for to locate the cost for each unit for batches of differentiated goods, sequence estimate seeks to locate the normal cost of every units more than a stage of time. Then, progression approximation is just relevant when every one unit is the equal. For example, a developed corporation that produces only one uniform creation capacity choose to use development estimate. Characteristics and process of costing. The characteristics of procedure costing are: A cost of manufacture in order is hand-me-down to collect, calculation up, and build complete and component indict. Manufacture is accumulating and report by departments. Costs are post to departmental work in growth accounts. Structure in procedure at the finish of a period is restated in circumstances of over units. Total expenses exciting to a part are alienated by whole computed manufacture of the section in order to decide a unit cost for a exact period. Costs of finished units of a section are transferred to the subsequently dispensation section in order to turn up at the whole costs of the ended products throughout a period. At the similar time, costs are assigned to units motionless in procedure. Uniqueness and procedure. Build up substance, labor, and factory over head costs by departments. Conclude a component cost for every department. Move costs from one department. Allocate coast to the explanation of labor motionless in process. If correct unit and list costs be to live recognized by procedure costing method, costs of a period have to be recognized with units shaped in the similar phase. Elements/Components of Cost Process Costing way is appropriate anywhere the production results from a sequence of unremitting or cyclical operation or process and crop are indistinguishable and cannot be segregated. Process Costing enables the ascertainments of price of the produce at all method or point of invent. The yield consists of goods which are homogenous. Manufacture is accepted on in dissimilar stages having a nonstop flow. Fabrication takes place constantly except for in belongings somewhere the set and technology are lock up for preservation and so on. Output is identical and every unit are matching during each process. It would not be probable to outline the characteristics of any exacting lot of yield to any lot of effort. The contribution will go by from side to side two or more processes earlier than it takes the figure of the production. The productions of every procedure become the effort for the after that process until the last product is obtain, with the previous procedure charitable the last product. The production of a process may also be profitable in which box the course may make some income. The input of a procedure may be competent of organism acquire from the outer surface sources. The output of a procedure is transfer to the next course usually at cost to the course. It can also be transferred at marketplace price to allow examination competence of operation in assessment to the variety store situation. Standard and uncharacteristic fatalities may occur in the process There are a number of industries in which procedure costing is able to be functional Elements/Components of Cost The subsequent are the major elements/components of costs mixed up in the developed process everywhere method costing method is adopted. Direct Materials Present be two types of equipment that we approach crossways in process costing. Primary Material Materials which are introduce in the first course and approved on to the after that development as a fraction of productivity after close of meting out. Secondary Material Materials which are introduced in the first or ensuing processes in addition to the main material introduced in the opening process. This gets miscellaneous up with the major matter and is approved on to the following processes as a part of the productivity. Direct Labor/ The direct labor cost is usually incurred in each process. Classification of direct labor cost is as fine comparatively easy in process estimate industry Direct Expenses Expenses in adding to Direct Material and Labor which can be in a straight line attributable to a exacting procedure. These are costs pertinent to exact processes. Production Overheads The overhead operating cost is in general finished over all the process involved in construction. These are to be apportioning over the different processes in an agreeable method Methodology of Recording Accounting Costs Financial Accounting method is adopted for tape costs concerned. Process Accounts A nominal account for all process is use to verification all the expenditure applicable to a process. every procedure report is Debited with The Primary Direct Material Cost Secondary Direct Material Cost Direct Labor Cost Direct Expenses and Production Overheads billed and/otherwise apportioned to the procedure. Credited with The worth of production transfer to the following procedure or over stocks. Information, Alphabets or any word or expression on behalf of the process are second-hand as suffixes/prefixes in the names (Process I a/c, Process A a/c, purification Process A a/c etc) to clearly recognize the processes accounts. Process Stock Accounts Stocks applicable to a procedure are maintained in a break up supply account. Stock accounts for contribution can be maintained someplace every one the effort acquire/established for a procedure through a period is not second-hand up and doing Stock accounts for production may be maintain where all the output produced/finished in a course throughout a age is not likely off also by move to the after that course or by sale. Where the productivity applicable to a process is sold not together from organism transfer to the next process, it generates revenue. These revenues relevant to a process are normally record by means of the procedure explanation or the store explanation. Feature of Process Costing The product of one process becomes the contribution otherwise unprocessed objects of the next process; There is a permanent stream of the same production; It is complicated en route for make out a price tag item because each cost unit is part of a process; It is difficult to cost a cost unit hence we can only find the typical rate for each item over period of time; price centre are set happy and costs are composed by the cost centers; It is possible that combined goods may be produced in the processes; misuse may arise during dispensation e.g. due to vanishing, etc . A person is usually liable for a process. An account called a method version is maintained for each process. All costs-materials, labor and overheads; fragment productivity opportunity work-in-process finishing work-in-process transfer from preceding process Losses or gains Comparisons Similarity among job order and process estimate take in: Both systems have the similar fundamental reason-to work out unit cost Together systems use the similar developed financial records The flow of costs from side to side the developed financial records is on the whole the same. the other hand, there are a few significant differences between job order and processing costing as describe under. Job Order Costing Process Costing every job be special every one products be matching Costs be accumulate through job Costs be accumulated through section Costs be captured on a job cost slip Costs are accumulated on top of a subdivision making report Unit costs be compute via job Unit costs be computed by means of department . These resolves require a journal access such the same as Work in Process Department B Work in Process Department A When the products are finished they are transfer as of the final meting out sector to completed supplies. Companies using process costing arrange departmental production reports. The production report consists of three parts as follows:   Ã‚  Ã‚   1.   A quantity schedule which shows the current of units from end to end the branch and a   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   subtraction of comparable units   Ã‚   2.   A calculation of expenses per correspondent unit   Ã‚   3.   A understanding of all cost flows into and elsewhere of the department Process Costing Systems What is it and when is it used? Weighted-average method First-In, First-out Method Common Mistakes with Transferred-in Cost Process Costing Systems What is it and when is it used? A process-costing scheme is a estimate organization in which the cost of a creation or repair is obtained by transmission costs to a lot of like or comparable units. Unit costs are then computed on an average basis. Process-costing systems are second-hand in industries that create approximating otherwise parallel units which are repeatedly crowd produced. In these industries, products are pretend in a awfully parallel system The companies habitually use the equivalent sum of direct materials, direct industrialized labor costs and industrialized overhead costs. Industries that use process costing systems are for example: substance dispensation, oil cleansing, pharmaceuticals, plastics, element and tile developed semiconductor chips, beverages and banquet cereals. The disparity flanked by job estimate and course costing is the degree of averaging second-hand to work out unit costs of produce and armed forces. The cost article in job estimate is a job that constitutes a noticeably individual produce or service Weighted-average method The weighted-average process-costing procedure assigns the regular corresponding unit cost of every job done to date (regardless of when it was done) to alike units complete and transferred out, and to equivalent units in finish inventory. The weighted-average cost is purely the usual of different the same unit costs ingoing the occupation in process account. First-In, First-out Method The First-in, first-out (FIFO) process-costing technique assigns the cost of the first equal units accessible (preliminary with the equal units in beginning work-in-process inventory. This method assumes that the earliest equivalent units in work in development school assembly account are done first. Common Mistakes with Transferred-in Costs Here are a few frequent pitfalls to stay away from when secretarial for transferred-in costs: Keep in mind to comprise transferred-in costs on or after preceding departments in your calculations. Such costs be supposed to be treated because if they were an extra type of direct material additional at the start of the process. In other language when consecutive department are involved, transferred units from one division develop into all or a part of the through materials of the next division; though, they are called transferred-in costs, not shortest materials costs. In scheming costs to be transferred on a FIFO foundation, do not fail to see the costs assign at the commencement of the era to units so as to be in process other than are at the present built-in in the units transferred. Unit costs may vary flanked by periods. Consequently, transfer units could hold batches accumulate at dissimilar unit costs. Example of an area where Process Costing is applied A general example of an industry anywhere practice costing may be applied is Sugar Manufacturing Industry. http://www.futureaccountant.com/process-costing/images/sugar-process.gif The processes in this production are Cane Shredding The cane is busted into little pieces to allow easier group through the milling machine. Milling The torn cane is approved from side to side rollers which squash them to extract cane juice. Heating and adding lime The extracted juice is then heated to make it a concentrate and lime is added to the heated juice. Clarification Muddy substance is removed from the concentrate through this process Evaporation Water is removed as of the juice by vanishing. Crystallization and Separation Sugar crystals are developed on or after the waterless juice think in this method. Spinning Molasses are alienated as of sugar with Centrifugals in this method. Drying Sugar is obtained by freshening the wet raw darling obtains in the revolving method.