Get a Look at Some Giant Mammals of the Cenozoic Era

The word megafauna means giant animals. Though dinosaurs of the Mesozoic Era were nothing if not megafauna, this word is more often applied to the giant mammals (and, to a lesser extent, the giant birds, and lizards) that lived anywhere from 40 million to 2,000 years ago. More to the point, giant prehistoric animals that can claim more modestly sized descendants—such as the giant beaver and the giant ground sloth—are more likely to be placed under the megafauna umbrella than unclassifiable, plus-sized beasts like Chalicotherium or Moropus. Its also important to remember that mammals didnt succeed the dinosaurs—they lived right alongside the tyrannosaurs, sauropods, and hadrosaurs of the Mesozoic Era, albeit in tiny packages (most Mesozoic mammals were about the size of mice, but a few were comparable to giant house cats). It wasnt until about 10 or 15 million years after the dinosaurs went extinct that these mammals started evolving into giant sizes, a process that continued (with intermittent extinctions, false starts, and dead ends) well into the last Ice Age. The Giant Mammals of the Eocene, Oligocene, and Miocene Epochs The Eocene epoch, from 56 to 34 million years ago, witnessed the first plus-sized herbivorous mammals. The success of Coryphodon, a half-ton plant-eater with a tiny, dinosaur-sized brain, can be inferred by its wide distribution across early Eocene North America and Eurasia. But the megafauna of the Eocene epoch really hit its stride with the larger Uintatherium and Arsinoitherium, the first of a series of -therium (Greek for beast) mammals that vaguely resembled crosses between rhinoceroses and hippopotamuses. The Eocene also gestated the first prehistoric horses, whales, and elephants. Wherever you find large, slow-witted plant-eaters, youll also find the carnivores that help keep their population in check. In the Eocene, this role was filled by the large, vaguely canine creatures called mesonychids (Greek for middle claw). The wolf-sized Mesonyx and Hyaenodon are often considered ancestral to dogs (even though it occupied a different branch of mammalian evolution), but the king of the mesonychids was the gigantic Andrewsarchus, at 13 feet long and weighing one ton, the largest terrestrial carnivorous mammal that ever lived. Andrewsarchus was rivaled in size only by Sarkastodon—yes, thats its real name—and the much later Megistotherium. The basic pattern established during the Eocene epoch—large, dumb, herbivorous mammals preyed on by smaller but brainier carnivores—persisted into the Oligocene and Miocene, 33 to 5 million years ago. The cast of characters was a bit stranger, featuring such brontotheres (thunder beasts) as the gigantic, hippo-like Brontotherium and Embolotherium, as well as difficult-to-classify monsters like Indricotherium, which looked (and probably behaved) like a cross between a horse, a gorilla, and a rhinoceros. The largest non-dinosaur land animal that ever lived, Indricotherium (also known as Paraceratherium) weighed between 15 to 33 tons, making adults pretty much immune to predation by contemporary saber-toothed cats. The Megafauna of the Pliocene and Pleistocene Epochs Giant mammals like Indricotherium and Uintatherium havent resonated with the public as much as the more familiar megafauna of the Pliocene and Pleistocene epochs. This is where we encounter fascinating beasts like Castoroides (giant beaver) and Coelodonta (woolly rhino), not to mention mammoths, mastodons, the giant cattle ancestor known as the auroch, the giant deer Megaloceros, the cave bear, and the biggest saber-toothed cat of them all, Smilodon. Why did these animals grow to such comical sizes? Perhaps a better question to ask is why their descendants are so tiny—after all, svelte beavers, sloths, and cats are a relatively recent development. It may have something to do with the prehistoric climate or a strange equilibrium that prevailed between predators and prey. No discussion of prehistoric megafauna would be complete without a digression about South America and Australia, island continents that incubated their own strange array of huge mammals (until about three million years ago, South America was completely cut off from North America). South America was the home of the three-ton Megatherium (giant ground sloth), as well as such bizarre beasts as Glyptodon (a prehistoric armadillo the size of a Volkswagen Bug) and Macrauchenia, which can best be described as a horse crossed with a camel crossed with an elephant. Australia, millions of years ago as today, had the strangest assortment of giant wildlife on the planet, including Diprotodon (giant wombat), Procoptodon (giant short-faced kangaroo) and Thylacoleo (marsupial lion), as well as nonmammalian megafauna like Bullockornis (better known as the demon-duck of doom), the giant turtle Meiolania, and the giant monitor lizard Megalania (the largest land-dwelling reptile since the extinction of the dinosaurs). The Extinction of the Giant Mammals Although elephants, rhinoceroses, and assorted large mammals are still with us today, most of the worlds megafauna died off anywhere from 50,000 to 2,000 years ago, an extended demise known as the Quaternary extinction event. Scientists point to two main culprits: first, the global plunge in temperatures caused by the last Ice Age, in which many large animals starved to death (herbivores from lack of their usual plants, carnivores from lack of herbivores), and second, the rise of the most dangerous mammals of them all—humans. Its still unclear to what extent the woolly mammoths, giant sloths, and other mammals of the late Pleistocene epoch succumbed to hunting by early humans—this is easier to picture in isolated environments like Australia than across the whole extent of Eurasia. Some experts have been accused of overstating the effects of human hunting, while others (perhaps with a view to endangered animals today) have been charged with undercounting the number of mastodons the average Stone Age tribe could bludgeon to death. Pending further evidence, we may never know for sure.

Nursing As A Career Choice - 1714 Words

Nursing as a Ð ¡areer Ð ¡hoice. Anna Leonova Trent University Nursing as a career choice. As Mother Teresa said: â€Å"It is not how much you do but how much love you put in the doing†. These words can not but be common for nurses all over the world. Well, what makes them love their profession? How did people decide to make nursing their career choice? What are the reasons for people to start such a way of life? As it goes without saying, nursing can not be called a profession or job only. It is something very special that totally changes your life. First of all, it is very important to understand what nursing really is, what kind of responsibilities it includes. If we search for the meaning of the word â€Å"nurse†, we will find such explanations as: â€Å"Nurse - a person educated and trained to care for the sick or disabled† (Dictionary by Farlex (n.d.), â€Å"Nurse - one who is especially prepared in the scientific basis of nursing and who meets certain prescribed standards of education and clinical competence† ( Saunders, Dorland s Medical Dictionary for Health Consumers, 2007). According to the American Nurses Association: â€Å"Nursing is the protection, promotion, and optimization of health and abilities, prevention of illness and injury, alleviation of suffering through the diagnosis and treatment of human response, and advocacy in the care of individuals, families, communities, and populations†. All these options combined means that nursing is an integralShow MoreRelatedNursing Is An Excellent Career Choice1285 Words   |  6 Pagesalways there with a smile on her or his face, prepared to help at a moment’s notice. Before one chooses a career in nursing, it is always important to know that even though nursing is not for everyone, nursing is one of the most honorable and satisfying professions an individual can pursue. Additionally it gives individuals rewarding financial benefits. Nursing is an excellent career choice, where an individual acquires great gratitude while attending to others necessities. If someone is constantlyRead MoreNursing Is Not An Easy Career Choice945 Words   |  4 Pagesretroperitoneal are all large words that only a certain number of people know the definition to. They are nurses, who run around aiding patients day-in and day-out, from trying to get someone to surgery, to fluffing pillows and folding blankets. Nursing is not an easy career choice, according to the Canadian Institute of Health Information â€Å"the supply of regulated nurses (those working in the profession) dropped 0.3% in 2014 from the previous year. Specifically, the supply of RN’s declined 1.0% (†¦).† (Cihi.caRead MoreMy Career Choice Is Nursing932 Words   |  4 PagesMy career choice is nursing, specifically a registered nurse (RN). Registered nurses have a choice of working in many areas. They work with adults, but an RN can also work with ch ildren. According to the United States Bureau of Labor Statistics (2014a), â€Å"Registered nurses provide and coordinate patient care, educate patients and the public about various health conditions, and provide advice and emotional support to patients and their family members.† I have a passion to help, so this is the perfectRead MoreNursing Is Not An Easy Career Choice Essay973 Words   |  4 Pagesretroperitoneal are all large words that only a certain number of people know the definition to. Some are nurses, who run around aiding patients day-in and day-out, from trying to get someone to surgery to fluffing pillows and folding blankets. Nursing is not an easy career choice, according to the Canadian Institute of Health Information â€Å"the supply of regulated nurses (those working in the profession) dropped 0.3% in 2014 from the previous year. Specifically, the supply of RN’s declined 1.0% (†¦).† (Cihi.caRead MoreNursing Is Not Just A Career Choice18 74 Words   |  8 PagesNursing was not just a career choice to Virginia Henderson; it was her life and her passion. She made many contributions which affected nursing in a positive way. She dedicated many years to learning, studying, and teaching about nursing, which was only the beginning of her influence on the profession. She developed her own definition of nursing, she participated in nursing research projects, and she wrote and edited many texts that are still used to today in nursing education. To further the significantRead MoreWhy Nursing Is A Great Career Choice1608 Words   |  7 PagesWhy nursing is a great career choice As a college student awaiting to graduate and start my career, the nursing field I find is one of the best career choices to choose from. Nursing is known to be a main consideration to young people today when entering the medical field. Nursing has a wide variety of options and different positions for anyone. Nursing is sometimes looked at as an unimportant job, or just a person who helps the doctors above them. In fact nursing has an abundance of definitionsRead MoreIs Nursing A Good Career Choice Option?984 Words   |  4 PagesA Difference in Someone’s Life A career in the field of nursing has a wide variety of different positions and is worth the hard work a person puts into it. Nursing is a great career choice option. It’s a career that allows you to help save people’s lives, bring cheer, and comfort to those in need. 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The modern nurses role is not limited only to assist the doctor in procedures, however. Instead, the contemporary nursing professional takes on a partnership role with both the doctor and patient as advocate caregiver, teacher, researcher, counselor, and case manager. Under the paradigm of quality health care, modern nurses should interpret this as quality patient care which comprises three important factors sound theoretical knowledgeRead MoreBenefits Of A Nursing Career1267 Words   |  6 Pagesare many advantages to having a nursing career. Nursing offers the wonderful advantage of job security, because there is a high demand for nurses in the health care field. Another advantage of nursing is the excellent wages and benefits. Nurses can expect to receive a great salary for the amount of work that is performed. Also, another great advantage in nursing is that the job opportunities are endless. There is plenty of flexibility and many specialties in the nursing field, a nurse will be able to

Reporting Relationship on Internal Auditors †MyAssignmenthelp.com

Question: Discuss about the Reporting Relationship on Internal Auditors. Answer: Introduction: Inherent risks are those that are present in the system due to the features of the business and the presence of various forms of regulations. It is difficult to control such risks by the tools of internal control. This risk is bound to be present in the business because it is inherent in nature irrespective of the level of control or the type of business. The business cannot be stationary rather it expands and captures a new market. In the wake of diversification, the business gets vulnerable to various risks that are inherent and cannot be eliminated (Geoffrey et. al, 2016). A business does not operate in isolation rather it operates under two sets of circumstances. The assessment of the business contains external and environmental factors, misinterpretations that have happened and other ethical flouts that need immense estimates of the management. It needs to be noted that there are certain risks that are traced at the very beginning. It rests upon the course of action of the compa ny and the presence of an evaluation tool (Vause, 2009). The process of evaluation considers the micro and macro factor that needs to be considered from the time of initiation until the point of time the business generates revenues, taxes are paid etc. Hence, the internal control at every stage is present that helps in tracing of the flaws and the deviations are controlled (Gilbert terry, 2005). There can be a certain situation that the mistake or fraud is not spotted at an early stage till it transforms into a grave situation. However, it is the duty of the auditor to identify the deficiencies and provide an adequate remedy. If the company fails to take steps in this regard, the level of inherent risk will surge out of control. There may be certain mistakes that are left untouched by the accounts department and this enhances the level of inherent risks. Therefore, it is of utmost necessity that the company should have an internal and external auditor that will enable to spot the weak area. In the given case, One.Tel suffered a major blow because the management was ignorant of the matter and left to operate on its own further, the accounts department paid no heed to the situation (Douglas et. al, 2015). The terms and conditions were dull, the management was weak and the presence of strong management was missing and the absence of strong auditors led to the decline of One.Tel. Various claims from the managing director and the founder appeared to be false and misleading. When it comes to One.Tel the management was held for gross negligence and even the department of accounts failed to perform the duty as per their responsibilities. This was one of the major faults in the case of One.Tel. This was followed by v arious other negligence such as ineffective due diligence, defective management, faulty procedures and lack of independence of the executives. The disintegration of One.Tel was the accumulation of all such reasons. Moreover, when it was required to implement corrective actions, the board lurked in their attempt (Monem, 2009). Thereby it was altogether difficult to continue the operations. It was even noticed that the value of the plants and machinery is hyped. Plant and machinery were purchased by the company but the purchase of the same needs to be properly ascertained and should be at the discretion of the management. The success of the transaction will be ascertained as per the decision of the management (Schaeffer, 2006). In short, it can be said that various decision such as the purchase of assets, transaction success, the place of purchase, etc needs to be determined by the management that influences the assessment process. It was projected that the company is formidable in nature, however, the entire scenario was different as the risks claimed a higher status (Goodstein, 2011). It became difficult to ascertain the level of risk and when the risk assumed a grave situation the entire happening came to the forefront leading to sharp decline. Inherent risk level It is difficult to tame the inherent risk, however, with proper strategies and controls it can be addressed. It needs to be noted that even the presence of an internal control will not help in reducing the inherent risk as it is present in the system. The inherent risk can only be addressed and a strong audit system leads to a better grasp of the situation. There are various factors that influence such kind of risks (Hoffelder, 2012). The presence of an innumerable network of companies tends to create inherent risk. When the network is vast it tends to enhance the level of risk. This is due to the fact that every company operates to attain a better market share and in the midst of it leads to scarcity of various resources. When it comes to the level of complexity and the consideration of the transactions also paves the way for inherent risks because due to such activities alterations and speculations happen. Moreover, an activity that relates to the prediction of the management is infused with inherent risks as it is left to operate in the situation that is prevailing (Hoffelder, 2012). When management forecast, it needs to be noted that risk element is always residing as the forecast depends on scenarios that are not constant and are subject to change. When it comes to the point of related party transactions it enhances the level of inherent risks. It is due to the fact that the management has a level of familiarity with a particular transaction. It tends to inflate the level of inherent risks. Moreover, when there is a contract in regard to debt, it increases the level of inherent risks (Matthew, 2015). This can be justified by the presence of the situation in the case of One. Tel where immense borrowings were done by the company and no borrowings were done without the presence of a contract. Hence, a contravention of the contract leads to serious default. When it comes to the matter of debt and borrowings there is always an element of inherent risk and there is always a chance of the risk contravention (Wood, 2011). However, if the management solely focuses on the performance then the inherent risk might leave unnoticed. It is, therefore, important that the audit team must be strong to address the inherent risk and the failure of the team can prove to be a problematic scenario. The same is indicated in the case of One.Tel. It is a fact that the inefficiency on the part of the audit team plays a leading role in enhancing the level of inherent risk. Area of going concern When it comes to the concept of going concern it can be said that the company operates with a fact that the business will run for an indefinite period of time. There are many factors such as decision making, transaction, and any other event can affect the smooth operation of the company. Further, every investor is interested in the company with an expectation that the company will run for an indefinite time span (Harrington, 2003). Thereby, it is of utmost necessity that small concern must be paid heed else the desire of the stakeholders will be shattered. With this, it becomes essential that any activity that has the tendency to oppose the going concern must be segregated into strong, medium and low. Moreover, the management must pay strong concern to the matter that affects the going concern principle. It needs to be noted that the identification of any financial crisis may be a tough call but the management and the auditor must possess skills that will help in neutralizing the sit uation and limit the impact (Manoharan, 2011). The going concern of the company can be affected due to various factors such as the contracts of the creditors, failure to discharge the obligations, the deficiency on the part of the company to meet with the rivalry, huge losses, and indication that the credit structure of the company is weak. Hence, going by the discussion and the type of organization it is imperative for the management to classify such risks so that a strong control can be established by the management on the same (Kruger, 2015). However, there are innumerable that goes beyond the capacity of the management. The entry of new rivals into the market, the act of God is some of the apt examples that affect the going concern and are even beyond the control of the management. Therefore, as per the discussion, it can be ascertained that the company must establish a strong framework that will help in chalking out strategies and meet any adverse situation with precision. It strikes the presence of a strong risk management team that will help in deciding the serious issues. Going by the discussion it can be commented that categorizing the are of going concern into low, medium and high is of utmost necessity to project the ease or inadequate the system is (Monem, 2009). Moreover, it will portray the rapidity with which a decision can be taken to safeguard a company. Conclusion Going by the case study of One.Tel can be commented that the ability of the business to perform depends on the strategic planning. It plays a leading role in the management of the overall circumstances. The inherent risk might not be in the control of the managers and the auditors, however, an appropriate framework leads to a better grasp of the situation. It is imperative for the management to set standards through which adaptation to change in the external scenario can be measured. Hence, it is essentially required that the auditors must be highly competent to counter the situation and handle with top priority as a mismatch can lead to disturbance in the going concern principle. References Douglas M.B, Todd, D.F Hermanson, D.R 2015, The Effects of Internal Audit Report Type and Reporting Relationship on Internal Auditors' Risk, Judgments.Accounting Horizons, vol. 29, no. 3, pp. 695-718. Geoffrey D. B,Joleen K,K. Kelli SDavid A. W 2016, Attracting Applicants for In-House and Outsourced Internal Audit Positions: Views from External Auditors, Accounting Horizons, vol. 30, no. 1, pp. 143-156. Gilbert, W. J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol. 3, pp. 66-92 Goodstein, E 2011, Ethics and Economics, Economics and the Environment, Wiley Harrington N 2003, Risk Management Insurance, McGraw- Hill Education (I) Ltd. Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Kruger, P 2015, Corporate goodness and shareholder wealth, Journal of Financial economics, pp. 304-329 Manoharan, T.N. 2011, Financial Statement Fraud and Corporate Governance, The George Washington University. Matthew S. E 2015, Does Internal Audit Function Quality Deter Management Misconduct?, The Accounting Review, vol. 90, no. 2, pp. 495-527 Monem, R 2009, The Life and Death of OneTel, Griffith University. Schaeffer,M 2006, Internal control breakdown study, viewed 15 May 2017 https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2009/CorpFin/IntControls_Breakdown.jsp Vause, B 2009, Guide to Analysing Companies, Bloomberg Press Wood, D A 2011,The Effect of Using the Internal Audit Function as a Management Training Ground on the External Auditor's Reliance Decision, The Accounting Review, vol. 86. No. 6