Saturday, December 28, 2019

Our Goals For 2016 Are Focused On Increasing Shareholder...

â€Å"Shareholder value. Our goals for 2016 are primarily focused on increasing shareholder value.† As I watched many of my colleagues being escorted out of the building on a Wednesday morning in March 2016, my thoughts wandered back to those words spoken at our most recent employee forum from the previous month. Our CEO was on his annual tour of the country speaking to thousands of employees along the way. The message was a positive one. Success in 2015! Projects completed, money saved, and improved customer satisfaction. All of these accomplishments made possible by the innovative and hardworking staff working both behind the scenes and on the frontlines. Now, it was time for new challenges. The message was clear as our CEO†¦show more content†¦Surely if it was attached to a name, they wouldn’t have let my colleague go. If it was attached to a name, they would have remembered that he took a lower paying position with the company just over one year ago because management convinced him it was a more stable, longer-term position. They would have known that h e had finally saved enough and just bought his first home one month prior. They would have known that he takes care of his elderly mother. If it was attached to a name they would have known that he came to Canada to find a better life and was in the middle of a two-year application process to sponsor his wife to move to Canada. But they didn’t know. How could they know? He was one of tens of thousands of employees. By outsourcing some of the work to a firm from China, the company could potentially save millions of dollars in Operating Expenses. At the end of the day, really, management was making a calculated decision to place â€Å"shareholder value† over the value of their employees. This is a challenge with being a manager in the world of globalization. When making decisions, it’s tempting to not attach names, to not attach faces, and to get caught wearing blinders with your gaze solely focused on bottom line figures. To be fair, top level managers are primarily judged on their ability to improve profitability. If they can’t deliver financial success, they will most likely not be a top level manager for very long. Globalization is a viable

Friday, December 20, 2019

Quality Improvement in Nursing Essay - 1427 Words

Quality Improvement Project Answering the call light (also called call bell a handheld like that is attached to the patient room wall, above the headboard of the bed) in a timely manner by the nursing staff in hospital setting is necessary to prevent falls that can harm, prolonged stays, and unnecessarily increase the cost of healthcare. However, researches concerning call light uses as it relates to patient safety, patient-care management and patient satisfaction are limited (Meade et al. 2006). Patients and their families emphasize that nurses should monitor patients constantly and provide assistance and answer a call light in a timely manner (Yoder, 2011). Note that the falls may be caused by several factors such as†¦show more content†¦If there is a fall with injury, the manager has the ability to go back and check how long the call light was on prior to a fall. However, this information is not used to prevent and emphasize the relationship between the length of time a call light is on and the rate of fall. Most nurses and patient care technicians are not aware that the manager can back-track the call light and find out this information. To measure the rate of falls to the length of time a call light is answered, the nurse working on the project choose the histogram. This illustrates the length of time in the Y axis and the rate of falls in the X axis during the period of study (time frame). The histogram itself will include a control group, average answers, and delay answers to call light. This example was imported and modified from a previous study done comparing the numbers of call lights and nursing rounds by (Meade et al. 2006). A realistic goal of this study is to reduce the fall related to a delay in answering the call light to less than the standard national data base that can be found in National Database of Nursing Quality Indicators (NDNQI). The nurse will be able to compare the data obtained on the unit to similar hospital units by referencing (benchmarking) to the national data from NDNQI. There will be a follow up study and gradual modification of the plan in order to achieve the outcome. The team has to setShow MoreRelatedQuality Improvement in Nursing1925 Words   |  8 Pagesfalls. Policy changes are one of the many issues that a quality improvement nurse will address in her field. Nursing is a growing and evolving field that changes with new initiatives, government regulations, and technology. There is great demand in the field and new nurses are constantly called to meet the needs of patients. As the population of our country ages, the number of nurses needed to meet these demands will increase. The field of nursing does not just involve the direct care of patients. ARead MoreQuality Improvement In Nursing1039 Words   |  5 Pageshealthcare providers alone and thus it is imperative that healthcare organizations begin to seek out solutions at the system’s level (Geary, 2014). Therefore, it is essential for the advanced practice nurse (APN) to have the ability to execute quality improvement (QI) initiatives that promote patient safety while also ensuring that the initiatives are relevant and cost effective. The following discussion attempts to build the business care for pediatric early warning systems (PEWS) through reviewingRead MoreThe Quality Impro vement Nursing Process962 Words   |  4 PagesThe Quality Improvement nursing process that I have chosen to research is patient safety. I have chosen to focus specifically on the topic of catheter associated urinary tract infections (CAUTI’s) during hospitalization and their preventions. It is estimated that 15-25% of hospitalized patients receive a urinary catheter throughout their stay, whether or not they need it. A large 80% of all patients diagnosed with a urinary tract infection (UTI) can be attributed to a catheter (Bernard, HunterRead MoreXYZ Health Hospital and Nursing Shortage: Six Sigma Quality Improvement Plan1589 Words   |  6 PagesXYZ Health Hospital Nursing Shortage Six Sigma Quality Improvement Plan Executive Summary The organization examined in this report is XZY Health Hospital, a fictitious organization used as a scenario for Quality Improvement in a health care organization. This work in writing sets out the goals and objectives in Six Sigma Quality Improvement Plan. The Six Sigma plan contains specific methods for QI in the health care organization. These processes are introduced and include such as defining theRead MoreNurses As Leaders For Quality Improvement Initiatives1143 Words   |  5 PagesNurses as leaders in quality improvement initiatives In the evolving health care environment, a guiding policy and personnel planning is required with respect to the numbers, types and mix of professionals. To overcome the challenges of the existing health care system and practice environment, â€Å"nurses need to be well educated, team oriented, adaptable and able to apply competencies relevant to leadership† (The Future of Nursing: Leading Change, Advancing Health, 2011, p. 270). Health care systemRead MoreThe Importance Of Quality Assurance And Performance Improvement1558 Words   |  7 PagesEvidence-Based Quality Improvement The purpose of this paper is to discuss programs that are implemented to improve the care of the elderly population, especially in nursing homes. Throughout the paper, the general changes that the older adults go through their life will be discussed. Overview of five articles that are related to the elements of Quality Assurance and Performance Improvement (QAPI) will be given. Furthermore, this paper will examine physical and emotional changes that elderly goRead MoreHow to Prevent Accidents in Nursing Homes864 Words   |  3 PagesBridgewater Nursing Home is a small 43 bed facility that focuses on an entire spectrum of care from physical, clinical, emotional and spiritual (Nursing Home Ratings, 2014.). Each resident of Bridgewater Nursing Home receive nursing care around the clock with some services including respite care, short-term care, long-term care and hospice support etc. (Nursing Home Rating, 2014). Moreover, the mission at Bridgewater Nursing Home and Rehabilitation Cent er medical staff is to show comfort to the residentsRead MoreIs Medical Errors A Medical Error? Essay1700 Words   |  7 Pagesthree leading causes of death within the United States, therefore it is time to work on addressing this problem (Daniel, 2016). Theory in nursing provide the â€Å"basis of understanding the reality of nursing; it enables the nurse to understand why an event happens† (McEwen Wills, 2014, p. 413). In part two, we described how the middle-range nursing theory of nursing intellectual capital could be applied to medical errors and potentially help to prevent them from occurring in the future; even with theRead MoreNursing Sensitive Indicators : Nursing Index1155 Words   |  5 Pages Nursing Sensitive Indicators Merridee Dobbeck Western Governors University Running head: NURSING SENSITIVE INDICATORS 1 NURSING SENSITIVE INDICATORS 6 Nursing Sensitive Indicators Although nursing - sensitive indicators have been  evolving  since their formal introduction around  20 years  ago,  quality has been part of the art of nursing since  Florence Nightingale. Nightingale started the first quality improvement when she monitored environmental conditions that affected the care of theRead MorePriority Quality Improvement Of A High Performing Health Care System1442 Words   |  6 PagesPriority Quality Improvement Need Identified The advancement of a high-performing health care system that accomplishes improved access, enhanced quality, and more effectiveness, for the susceptible, vulnerable, the uninsured, minority, children, and elderly adult, remain vital (Commonwealth Fund, 2016). The expectations to meet this standard has been adopted by hospitals as they are in continuous review of modalities to provide safe, effective, and efficient care for their community. Consequently

Thursday, December 12, 2019

Extra Sensory Perception Essay Example For Students

Extra Sensory Perception Essay Have you ever had the feeling that youve been in an establishment beforeyouve actually gone inside? Did you ever feel like youve known thatsomething was about to happen before there were any signs that it was about tooccur? If youre not a skeptic about the powers of the mind, then there mightjust be an explanation for your seemingly coincidental premonitions. Its aphenomenon called extra sensory perception, better known as ESP. The textbookdefinition of this classification of parapsychology is sensinganything beyond the normal.(www.paranormalatoz. com) Most scientists do notbelieve that this phenomenon exists. Nevertheless, controversial evidence can beused to sway the incredulous. By viewing and researching evidence of ESP and/orhaving a personal experience, the truth lies within the eye of the beholder. Theman who said it best was C. G. Jung during a lecture given to the Society forPsychical Research in 1919. He quotes, I shall not commit the fashionablestupidity of regarding everything I cannot explain as a fraud. (http://moebius. psy)ESP includes telepathy, precognition or premonition, and clairvoyance orremote viewing.(www.paranormalatoz.com) Telepathy is the directresponse to another individuals thoughts. (Schmeidler,805) Premonition is adirect response to a future event.(Schmeidler,805) Clairvoyance is the directresponse to a future event.(Schmeidler,805) These types of ESP and other formsof parapsychology were not even studied until 1882.(Schmeidler,806) In 1882, theSociety for Psychical Research was established in London , England by aextraordinary group of Cambridge scholars. Its purpose was to examine allegedlyparanormal phenomena in a scientific and unbiased way. It was the first societyof its kind in the world. (http://moebius.psy) This society is still in fulloperation today, 117 years later. The actual term extra sensory perceptionwasnt used until the early 1930s. During this time an American scientist,Joseph Banks Rhine first began his ground breaking experiments testing ESPsvalidity.(Encarta) His research was conducted at the Parapsychology Laboratoryof North Carolinas, Duke University.(Encarta) Rhines most well-knownexperiment involved a deck of twenty-five cards. On the cards, written in heavyblack ink, each card had a different design on them. The designs included astar, a cross, a square, or wavy lines.(Encarta) The concealed deck oftwenty-five cards was shuffled. One random card was drawn from the deck at atime and the test subject was asked to identify the hidden marking on theflip-side of the card. If the test subject correctly identified five out oftwenty five cards correctly, it was considered pure chance.(Encarta) Rhine andhis associates concluded that if the individual named six out of ten of thecards correctly, then indeed the test subject possessed extra sensoryperception.(Encarta) From his experimentally proved evidence, it can easily beseen which stand Rhine took on the controversial existence of ESP. However, notall scientists had acknowledged the authenticity of his trials and thelegitimacy of this branch of pseudo-science called parapsychology. Certainscientists do not believe in the reality of extrasensory perception due to theirlack of faith in the experiments that test its existence. These scientistsclaim that the ESP experiments are hard to if not impossible to repeat.(Encarta)In researching, scientists also observed that test results differ according tothe subjects attitude. Individuals that had biased opinions of the ESPtesting did not score nearly as high as those who were open-minded toward theexperiment. (Schmeidler 805) Psychologists analyzing the testing methodsconcluded that the subjects who doubted the credibility of extrasensoryperception were consciously trying to succeed in the testing, but could havebeen unconsciously wanting to fail.(Schmeidler 805) This is an example of whatscientists call the file drawer effect. This is better explained bystating that the results that the experimenter likes are published, butother results stay buried in the files. This makes it hard to know ifinformation given is accurate or falsely misinterpreted. .ua94cc8709d73fcd00edb25bf87c8e8d7 , .ua94cc8709d73fcd00edb25bf87c8e8d7 .postImageUrl , .ua94cc8709d73fcd00edb25bf87c8e8d7 .centered-text-area { min-height: 80px; position: relative; } .ua94cc8709d73fcd00edb25bf87c8e8d7 , .ua94cc8709d73fcd00edb25bf87c8e8d7:hover , .ua94cc8709d73fcd00edb25bf87c8e8d7:visited , .ua94cc8709d73fcd00edb25bf87c8e8d7:active { border:0!important; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .clearfix:after { content: ""; display: table; clear: both; } .ua94cc8709d73fcd00edb25bf87c8e8d7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua94cc8709d73fcd00edb25bf87c8e8d7:active , .ua94cc8709d73fcd00edb25bf87c8e8d7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .centered-text-area { width: 100%; position: relative ; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua94cc8709d73fcd00edb25bf87c8e8d7:hover .ctaButton { background-color: #34495E!important; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua94cc8709d73fcd00edb25bf87c8e8d7 .ua94cc8709d73fcd00edb25bf87c8e8d7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua94cc8709d73fcd00edb25bf87c8e8d7:after { content: ""; display: block; clear: both; } READ: Antigone And Creon (2406 words) Essay(Schmeidler 806) Thismain recognition of possible false data is why the majority of conventionalscientists disregard the findings made in the field of parapsychology. Thediscoveries are labeled unscientific or at best inconclusive. However, even ifthe most solid evidence is found to conclude that ESP does in fact exist, therewill always be the skeptical scientist who will feel that the entire basis onwhich parapsychology is grounded is nothing but a fraud. Perfect examples ofthis ignorance are psychologists, Samuel Moss and Donald C. Butler. Bothpsychologists are set in denying the existence of ESP despite seeminglywell-founded evidence. Their mutual view is that the widespread belief in extrasensory perception can be, attributed to cultural and psychologicalfactors.(Rubenstein,46) For example, Christian theology supports thepresence of spiritual phenomena. (Rubenstein,46) According to Moss and Butlerchildren might also be prone to believing in ESP because of fairy tales andtelevision shows featuring heroes that possess supernatural powers. This wouldbe an acceptable explanation for ESP fraudulence , except for the blatantlynoticeable fact that children arent normally found setting up their ownfortune telling businesses claiming to predict the future. The adult populationmakes up the majority of people who publicly profess their telepathic orpremonition abilities. However, overall Moss and Butler believe that the,power to predict and control without undue effort is alluring thatwishful thinking becomes hardened beliefs. Which undoubtedly explainsthose among us that have proceeded from their childhoods still believing thatthe powers of their favorite super human idols are in fact real. Not allscientists conform to one set method of reasoning. One of these psychologists,K. Ramakrishna Rao has fought back against the negative remarks made bypsychologists who do not accept the existence of ESP. Rao argues thatindifferently to what other scientists believe, that experimental design ofsuccessful experiments in parapsychology are just as good as any in thebehavioral sciences.(Rubnstein, 58) Parapsychologists, even tried to convinceconventional scientists that ESP is in fact a sixth sense with support fromquantum physics.(Encarta) Why should the same experimental methods be used totest two completely different areas of study? It doesnt make sense. This wasRaos point exactly, that it was unjust to compare two uncommon things andjudge between the two on which is correct. The main complaint of theconventional scientists, was that the parapsychology experiments lacked a keyfactor in scientific discovery methods. This factor being repetition. Rao alsoargued that experiments involving extrasensory perception were indeed repeatedto a certain extent.(Rubnstein, 58) However, the scientists based their argumentover parapsychology on inadequate testing procedures alone. The rebuttal to thatargument was exactly what Rao had believed in all along. Simply thatthe scientific method, as currently understood, is too restrictive aformulation for exploring the unknown.(Encarta) Since the early, groundbreaking experiments of Joseph Banks Rhine, the parapsychology world has come along way. Announcing his retirement in 1965, Joseph Banks Rhine transferred allof research to an organization called the Foundation for Research on the Natureof Man. (Encarta) Since that, parapsychology has become better established inuniversities across the nation. Educational institutes are beginning to offermore credit courses based upon the field of parapsychology. (Encarta)Encouraging the further exploration of the field involving extrasensoryperception, grants are presented to various organizations such as theParapsychological Association and the American Association for the Advancementof Science. Though most conventional scientists continue to discreditextrasensory perception, there is some evidence that almost everyone has atleast some faint ESP ability. How else could something as seemingly coincidentalas mothers intuition be explained? History tells us stories ofESP as well. For example, what about the enlightenment of a 12 year old girl,Jean DArc, who saved the nation of France because of her foretelling visions?The fact is that, there is evidence out there. Getting individuals to believe inits substantiality is another battle. Despite this, soon enough, throughcontinuous research and testing of parapsychology, the evidence that currentlyexists will be proven valid and these inquiries and many others concerning theunknown will be answered. .ub42c3e69a907a8f3c2c752ba2553c95e , .ub42c3e69a907a8f3c2c752ba2553c95e .postImageUrl , .ub42c3e69a907a8f3c2c752ba2553c95e .centered-text-area { min-height: 80px; position: relative; } .ub42c3e69a907a8f3c2c752ba2553c95e , .ub42c3e69a907a8f3c2c752ba2553c95e:hover , .ub42c3e69a907a8f3c2c752ba2553c95e:visited , .ub42c3e69a907a8f3c2c752ba2553c95e:active { border:0!important; } .ub42c3e69a907a8f3c2c752ba2553c95e .clearfix:after { content: ""; display: table; clear: both; } .ub42c3e69a907a8f3c2c752ba2553c95e { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub42c3e69a907a8f3c2c752ba2553c95e:active , .ub42c3e69a907a8f3c2c752ba2553c95e:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub42c3e69a907a8f3c2c752ba2553c95e .centered-text-area { width: 100%; position: relative ; } .ub42c3e69a907a8f3c2c752ba2553c95e .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub42c3e69a907a8f3c2c752ba2553c95e .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub42c3e69a907a8f3c2c752ba2553c95e .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub42c3e69a907a8f3c2c752ba2553c95e:hover .ctaButton { background-color: #34495E!important; } .ub42c3e69a907a8f3c2c752ba2553c95e .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub42c3e69a907a8f3c2c752ba2553c95e .ub42c3e69a907a8f3c2c752ba2553c95e-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub42c3e69a907a8f3c2c752ba2553c95e:after { content: ""; display: block; clear: both; } READ: Trifles Essay The real question is, can anyone predict when?BibliographyMicrosoft Encarta 1997 Encyclopedia. Physical Research. Ó1993-1996Microsoft Corporation. Rubnstein, Joseph and Slife, Brent D. Has ScienceDiscredited ESP?. Taking Sides: Clashing Views on ControversialPsychological Issues. 3rd edition. The Dushkin Publishing Group, Inc. SluiceDock, Guilford, CT. 1984. pp.46-59 Schmeidler, Gertrude. ExtrasensoryPerception. The Encyclopedia Americana. International Edition. GrolierIncorporated. Danbury, CT. 1997. Vol.10. pp.805 806 http://moebius.psy.ed.ac.uk/~spr/www.paranormalatoz.com/esp.htmlPsychology

Wednesday, December 4, 2019

Preventive Business Relations Contractual †Myassignmenthelp.Com

Question: Discuss About The Preventive Business Relations Contractual? Answer: Introducation The issue in this problem deals with the deductibility of those expenditures, which occur at the end of business in general. The section answers to the query regarding the allowance of the taxpayer to receive deductions in the legal expenditures that are incurred after the termination of a business, in agreement with section 8-1 of the Income Tax Assessment Act 1997[1]. Section 8-1 of the Income Tax Assessment Act 1997[2] Taxation Income ID 2003/210 Placer Pacific Management Pty Ltd v. FC of T95 ATC 4459; (1995) 31 ATR 253 AGC (Advances) Ltd v. Federal Commissioner of Taxation(1975) The Taxation Income ID 2003/210, has the imperative decisions included in it, which deals with the deductions entitlements regarding the legal expenditures which occurs at the termination of any kind of business activities, which are stated under section 8-1 of the Income Tax Assessment Act 1997[3]. According to the taxation ruling, defined under the concerned section, the taxpayers should be entitled to receive allowable deductions in the legal expenses, which they incur at the end of their business activities, because the expenses are occurring after the termination of the business activities[4]. In the concerned case study, the taxpayer taken to be Waterside Pty Ltd operated a shipbuilding business in Brisbane, which they decided to stop shortly before the Christmas. The reason behind their cessation of their business activities is the onset of a recessionary situation. The new company, Waterside Investment Private Limited was formed shortly after the disposal of the previous assets. The new company compensated the workers for settlement after the parent company winded up. The case of the Placer Pacific Management Pty Ltd v. FC of T95 ATC 4459; (1995) 31 ATR 253, shows that the taxpayer involved in this case was a conveyor belt produces, who decided to sell the business to another party. The contract being of selling a portion, the company still handled the repairing activities, which originated from the system set up before the company was sold to another party[5]. The Federal Court referred to the verdict that was passed in the case of AGC (Advances) Ltd v. Federal Commissioner of Taxation(1975), to consider the allowable deductions for legal expenditures and then the court passed the verdict collectively. In this scenario, the expenses, which occurred in the last part of the year, were not considered to be included in the issue of the deductibility entitlement[6]. In the present case, the claim for compensation was in the outgoing form after the wind up of the parent business. Therefore, as suggested under the subsection 8-1 of the ITAA 1997, the company, Waterside Investment Private Limited, should be eligible to claim the deductions for the compensations, which were done to settle the payments of the winded up company[7]. Conclusion: The legal expenditures, as seen in this scenario, shall be taken to be eligible to deductions as the expenditures were incurred for settling the claims for the cessation of the business of the parent company. References Alstadster, Annette, and Martin Jacob. "The effect of awareness and incentives on tax evasion." (2013). Anderson, Colin, and Catherine Brown. "Mind the Insolvency gap: Lessons to be learned from audit expectations gap theory."Insolvency Law Journal22.4 (2014): 178-191. ato.gov.au, 'Home Page' (Ato.gov.au, 2017) https://www.ato.gov.au/ accessed 13 September 2017 Braithwaite, Valerie, ed.Taxing democracy: Understanding tax avoidance and evasion. Routledge, 2017. Brown, Christine, and Kevin Davis. "Taxes, tenders and the design of Australian off?market share repurchases."Accounting Finance52.s1 (2012): 109-135. Figot, Bryce. "Self-managed super: Deductible personal contributions: A critical trap!."Professional Planner72 (2015): 32. Jorgensen, Ron. "Division 7A structuring: The contortionist revisited."Tax Specialist20.3 (2017): 118. King, Margot. "Offshore hubs: Developments in multinational corporate tax anti-avoidance."Australian Resources and Energy Law Journal35.2 (2016): 142. Law.ato.gov.au, 'ATO ID 2003/1027 - Whether A Foreign Government Can Be Characterised As A 'Company' Where It Owns An Australian Resident Company That Carries On Commercia [1] ato.gov.au, 'Home Page' (Ato.gov.au, 2017) https://www.ato.gov.au/ accessed 13 September 2017 [2] ato.gov.au, 'Home Page' (Ato.gov.au, 2017) https://www.ato.gov.au/ accessed 13 September 2017 [3] Law.ato.gov.au, 'ATO ID 2003/1027 - Whether A Foreign Government Can Be Characterised As A 'Company' Where It Owns An Australian Resident Company That Carries On Commercial Activities In Australia' (Law.ato.gov.au, 2017) https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID20031027/00001 accessed 13 September 2017 [4] Lignier, Philip, and Chris Evans. "The rise and rise of tax compliance costs for the small business sector in Australia." (2012). [5] Somers, Renuka, and Ashleigh Eynaud. "A matter of trusts: The ATO's proposed treatment of unpaid present entitlements: Part 2."Taxation in Australia50.3 (2015): 147. [6] King, Margot. "Offshore hubs: Developments in multinational corporate tax anti-avoidance."Australian Resources and Energy Law Journal35.2 (2016): 142. [7] Brown, Christine, and Kevin Davis. "Taxes, tenders and the design of Australian off?market share repurchases."Accounting Finance52.s1 (2012): 109-135.

Thursday, November 28, 2019

All Quiet On The Western Front Essays (3370 words) -

All Quiet on the Western Front Erich Maria Remarque's All Quiet on the Western Front, a novel set in World War I, centers around the changes wrought by the war on one young German soldier. During his time in the war, Remarque's protagonist, Paul Baumer, changes from a rather innocent Romantic to a hardened and somewhat caustic veteran. More importantly, during the course of this metamorphosis, Baumer disaffiliates himself from those societal icons?parents, elders, school, religion?that had been the foundation of his pre-enlistment days. This rejection comes about as a result of Baumer's realization that the pre-enlistment society simply does not underezd the reality of the Great War. His new society, then, becomes the Company, his fellow trench soldiers, because that is a group which does underezd the truth as Baumer has experienced it. Remarque demonstrates Baumer's disaffiliation from the traditional by emphasizing the language of Baumer's pre- and post-enlistment societies. Baumer either can not, or chooses not to, communicate truthfully with those representatives of his pre-enlistment and innocent days. Further, he is repulsed by the banal and meaningless language that is used by members of that society. As he becomes alienated from his former, traditional, society, Baumer simultaneously is able to communicate effectively only with his military comrades. Since the novel is told from the first person point of view, the reader can see how the words Baumer speaks are at variance with his true feelings. In his preface to the novel, Remarque maintains that "a generation of men ... were destroyed by the war" (Remarque, All Quiet Preface). Indeed, in All Quiet on the Western Front, the meaning of language itself is, to a great extent, destroyed. Early in the novel, Baumer notes how his elders had been facile with words prior to his enlistment. Specifically, teachers and parents had used words, passionately at times, to persuade him and other young men to enlist in the war effort. After relating the tale of a teacher who exhorted his students to enlist, Baumer states that "teachers always carry their feelings ready in their waistcoat pockets, and trot them out by the hour" (Remarque, All Quiet I. 15). Baumer admits that he, and others, were fooled by this rhetorical trickery. Parents, too, were not averse to using words to shame their sons into enlisting. "At that time even one's parents were ready with the word ?coward'" (Remarque, All Quiet I. 15). Remembering those days, Baumer asserts that, as a result of his war experiences, he has learned how shallow the use of these words was. Indeed, early in his enlistment, Baumer comprehends that although authority figures taught that duty to one's country is the greatest thing, we already knew that death-throes are stronger. But for all that, we were no mutineers, no deserters, no cowards?they were very free with these expressions. We loved our country as much as they; we went courageously into every action; but also we distinguished the false from true, we had suddenly learned to see. (Remarque, All Quiet I. 17) What Baumer and his comrades have learned is that the words and expressions used by the pillars of society do not reflect the reality of war and of one's participation in it. As the novel progresses, Baumer himself uses words in a similarly false fashion. A number of inezces of Baumer's own misuse of language occur during an important episode in the novel?a period of leave when he visits his home town. This leave is disastrous for Baumer because he realizes that he can not communicate with the people on the home front because of his military experiences and their limited, or nonexistent, underezding of the war. When he first enters his house, for example, Baumer is overwhelmed at being home. His joy and relief are such that he cannot speak; he can only weep (Remarque, All Quiet VII. 140). When he and his mother greet each other, he realizes immediately that he has nothing to say to her: "We say very little and I am thankful that she asks nothing" (Remarque, All Quiet VII. 141). But finally she does speak to him and asks, "'Was it very bad out there, Paul?'" (Remarque, All Quiet VII. 143). Here, when he answers, he lies,

Sunday, November 24, 2019

The eNotes Blog 10 Simple Study Strategies forFinals

10 Simple Study Strategies forFinals 2. Get Organized Early Tis the season for holiday cheer and final exam fear! Perhaps you’ve been here before, recognizing that the only thing standing in the way of your highly anticipated winter break are a few assessments that demand your time and attention. It can be a daunting realization that leaves you feeling overwhelmed and anxious. We understand your frustration and the prospect of procrastination, so we’ve come up with 10 simple study strategies to help reduce stress and boost your confidence as you prepare for finals. 1. Create a Schedule Time management is the key to success. Use a planner or calendar to carve out at least 15 to 20 minutes a day for study time. This could be as simple as reading notes on the bus, before bed, or while you have some downtime between classes. By dedicating just a few minutes each day to reviewing your exam materials, the better chance you have of retaining the information long-term. 2. Get Organized Early Don’t wait until the week before your exam to start collecting your study materials. The earlier you start gathering and creating your study aids, the easier you’ll make the study process. Getting an early start allows you to have plenty of time to locate missing assignments, create detailed study guides, and even reserve study rooms in advance. Plus, it will feel great to not have to dig through your entire backpack when youre ready to study.   3. Start with Your Most Difficult Subjects It may be helpful to create a to-do list, so you can assess what will take up most of your time. If you know that you have a dense, cumulative exam in your most challenging course, start prepping for that first, even if it is not your first exam. By gauging how much time different tasks will take you, you’ll be able to enhance your time-management strategies and focus your attention on the content you need more time to learn. 4. Join a Study Group Studying together allows students to share information and insight that you may not have retained on your own. Even if you haven’t talked to anyone in your class, you’ll be surprised how many of your classmates are willing to help each other come exam time. It’s nice to have the support and realization that you are all in the same boat.   Also, you don’t have to have had study groups at the library. Try hosting a potluck study dinner or meeting up for an ice cream. Surrounding yourself with other people who want to perform well on the exam will be contagious!    5. Change Up Where You Study By changing up the places you study, the less dreadful the process can be. The library during finals week is like Walmart on Black Friday. Look into other places on campus, coffee shops, or even a quiet place outside. The goal is to find an environment that has limited distractions and encourages focus. Changing your study environment will help you remember more material, because you can associate it with the different places you were studying when you learned it.    6. Limit Distractions Put away your phone. If you have too much separation anxiety, at least turn it off for 20 minutes. We all know how easy it is to start aimlessly scrolling through hours of news feed. By removing distractions altogether, you’ll be surprised what you can get done. If you really can’t avoid surfing the internet, it may even be helpful to block certain websites for a couple hours. I promise that the video of the cute sneezing panda will still be there once youre done.   7. Talk to Your Teachers Believe it or not, not all teachers want you to fail the final exam. Try to find a good time to ask your teachers questions. You can attend their office hours, chat before or after class, and even send them a short email if you can’t track them down in person. Your teachers are the ones creating the exam; therefore they’ll be the best guides at determining if you are on the right study track. You may be surprised about how much they reveal about the exam and what you can do to ensure a high score. Plus, it never hurts to showcase the effort you are making to study the materials they worked to teach.   8. Simulate Test Conditions Test anxiety can drastically alter the outcome of your performance. Regardless of how much you prepare, sometimes nerves just get the best of you. It’s extremely helpful to simulate test conditions and take a practice test. Go into a quiet room, set up a timer, and put away anything you won’t be allowed to use during your actual exam. This will give you a feel for how things will be during test time and hopefully make you feel more confident about what to expect. This is extremely helpful for exams that require short-answer or essay sections. 9. Allow Breaks and Rewards Studying can be a grueling task. You do not need to lock yourself in a room with fluorescent light for six hours. If you’re partaking in a long study session, allow yourself to take breaks at least every half hour. Take a walk outside, call a friend, or do the hokey pokey. You do not need to punish yourself throughout your study process. You deserve to reward yourself after a solid study session. Find things that will help motivate your studying so that youll feel more inclined to complete your work.   10. Take care of yourself Mental and physical health are super important, especially come finals time. Stress will make you sick and susceptible to the seasonal bug that is lingering among your classmates. There is no need to pull an all-nighter if you manage your time wisely. (I know, easier said than done.) By ensuring you get enough sleep, exercise, and are not submitting to a vending-machine diet, you will be in a much healthier state come exam time. You should also look into what free services your school provides to students during finals, which often includes massages, puppy play dates, and tons of free food.    As good ol’ Benjamin Franklin once said, â€Å"By failing to prepare, you are preparing to fail.† You do not have to dig yourself into a hole this exam season. You have all the tools to be successful. Remember, everyone has a unique style of studying, so find what works for you. Good luck and may the odds be ever in your favor! _________________ Don’t forget to check out - we have over 40,000 book  study guides written by teachers, literary scholars, and PhD candidates and a variety of study tools including practice quizzes, eTexts, and essay assistance. Homework Help also grants the opportunity to ask our experts your toughest academic questions across a variety of different subjects. Thinking this could be useful? Sign up for a 48-hour free trial today!

Thursday, November 21, 2019

How Age,Gender and Self-Perception Affect Self-Handicapping Essay

How Age,Gender and Self-Perception Affect Self-Handicapping - Essay Example The matter has caused so much attention from psychologists because of its perceived importance in helping create better responses from students and employees alike. Therefore, there have been much studies conducted to further understand the implications of self-handicapping in schools. In addition, more studies are being employed to consider more variables such as culture, setting and other factors. As more researches have been conducted, proven and accepted regarding the matter on the factors such as age, gender and self-perception, this paper will deal particularly on the aforementioned three components affecting self-handicaps in addition to the definition of the term. This paper will show how age affects self-handicapping. In addition, it will also show that women have been found to be more resilient and therefore able to escape self-handicapping more than men. Lastly, the paper will also look deeper into how self-perception affects the tendency of self-handicapping. First and fo remost, it is the aim of this paper to expound on what self-handicap is all about. According to McCrea and Flamm (2011), self-handicapping is â€Å"an anticipatory self-protective strategy in which individuals create or claim obstacles to success prior to an important performance to excuse potential failure†. ... Understandably, individuals tend to take pride in themselves regardless of their abilities and capabilities so that they would want to be appreciated most of the time especially when they perform well. Nevertheless, failure is inevitable even to the best of the best. However, there is such a circumstance that most people resort to in order to escape the embarrassment of failure and it is called self-handicapping. Leondari and Gonida (2007) summarize the definition of term saying, â€Å"it involves creating obstacles to successful performance on tasks that the individual considers important†. Such obstacles are influenced by factors such as age, gender and self-perception. Just like in many circumstances, age makes a difference in how people react. In the case of self-handicapping, it has been found out that younger children are less inclined to self-handicap compared to older children. According to a study performed on a population of 702 students in Greece, there is no signif icant difference in self-handicapping among the elementary and high school students involved in the experiment. Initially, the researchers assumed that high school students will use self-handicapping strategies more than elementary students because the â€Å"high school environment is more competitive and places more emphasis on performance demands† (Leondari & Gonida, 2007). Nevertheless, their study proved the supposition wrong. What the researchers have found though was that, task goals significantly affected the result of self-handicapping strategies. This means that task goals are more of a motivation to one’s accomplishment in relation to age rather than age alone as a factor influencing self-handicapping. From the

Wednesday, November 20, 2019

Paper 1 Essay Example | Topics and Well Written Essays - 1250 words - 1

Paper 1 - Essay Example Nevertheless, this analysis holds that Clausewitz theories of warfare were not only applicable during the previous wars, but are still applicable in the 21st century military strategy. According to Clausewitz theories of war, the application of physical force and material strength is essential for earning victory during a war (Peter et al., 1986). Nevertheless, considering the fact that physical force and material strength does not always result in victory due to the counter-tactics that are employed by the enemy side, then it becomes essential to ensure that the moral factor becomes the fundamental principle in the war strategy. According to Clausewitz, the moral factor in war represents the calculation of the mistakes of the enemy and then responding with a daring action, even in the times of desperation, when it becomes eminent that victory may not be achieved after all (Gat, 1993). The moral principle therefore emerges as the most important factor in Clausewitz theory of war, since it is the moral principle that enables the military to calculate the likelihood of attaining victory in a war, and when such likelihood seems not to be forthcoming, then it is upon the military to take up the defeat bravely. The moral principle serves for both victory and defeat. In the times of war, it is very important that the military approaches the war with the possibility of victory on its side (Peter et al., 1986). However, since victory is never guaranteed in a war, it is also prudent to act against the possibility of victory, when it seems that there is nothing better to do in the circumstances. This is the ultimate test of moral principle in warfare, although it is very hard to attain during a war, since the moral forces cannot be reduced into sketches, maps or written strategies, but these forces can only be seen and felt (Peter et al., 1986). The evaluation of the Clausewitz Moral Theory of War through the lens of the Civil Strategy

Monday, November 18, 2019

Welfare state and globalization Research Paper Example | Topics and Well Written Essays - 1250 words

Welfare state and globalization - Research Paper Example These traditional methods of social organization have now been dismantled by industrialization, which has put workers’ welfare at risk. Under this model, it is also assumed that the government has more resources because of the increased affluence brought on by industrialization processes, so the government can effectively perform the role of safeguarding its citizens’ welfare. On a larger scale, welfare systems may be regarded as a necessity of the openness of economic systems, which expose workers to external shocks thus causing governments to shield them from these shocks (Huber and Stephens 2). Alternatively, one may perceive welfare states as a reflection of state capabilities; some nations adopt comprehensive and all-encompassing welfare programs while others do not. These differences arise from the level of power dispersion in those countries as well as their capacities. Other than industrialism and state capacity, welfare systems can also be seen as manifestations of political or class struggles. In this school of thought, state policy is determined by the need to maintain a balance of power between capitalists and socialists. It is presumed that socialists mostly comprise of left wing party supporters and labor organizations; conversely, capitalists consist of right wing politicians as well as the government center. In some instances, left wing politics dominates politics thus putting right-wing advocates on the other end of the spectrum. In this theoretical school, a constant struggle exists between these two groups in the distribution of power. Capitalists want to e xtract as much output as they can from capital and labor while civil society wants to safeguard society’s interests; more often than not, these two entities clash, and a welfare system prevailed when the left outperforms the right. After examining how a welfare system comes about, it

Friday, November 15, 2019

Soil Analysis of the Himalayan Mountain System

Soil Analysis of the Himalayan Mountain System Chapter- 4 ABIOTIC ENVIRONMENTAL VARIABLES OF MORAINIC AND ALPINE ECOSYSTEMS Global warming/ enhanced greenhouse effect and the loss of biodiversity are the major environmental issues around the world. The greatest part of the worlds population lives in the tropical regions. Mountainous regions in many cases provide favourable conditions for water supply due to orographically enhanced convective precipitation. Earth scientists are examining ancient periods of extreme warmth, such as the Miocene climatic optimum of about 14.5-17 million years ago. Fossil floral and faunal evidences indicate that this was the warmest time of the past 35 million years; a mid-latitude temperature was as much as 60C higher than the present one. Many workers believe that high carbon dioxide levels, in combination with oceanographic changes, caused Miocene global warming by the green house effect. Pagani et al. (1999) present evidence for surprisingly low carbon dioxide levels of about 180-290ppm by volume throughout the early to late Miocene (9-25 million years). They concluded tha t green house warming by carbon dioxide couldnt explain Miocene warmth and other mechanism must have had a greater influence. Carbon dioxide is a trace gas in the Earths atmosphere, which exchanges between carbon reservoirs in particularly the oceans and the biosphere. Consequently atmospheric concentration shows temporal, local and regional fluctuations. Since the beginning of industrialization, its atmospheric concentration has increased. The 1974 mean concentration of atmospheric CO2 was about 330 ÃŽ ¼mol mol-1 (Baes et. al., 1976), which is equivalent to 2574 x 1015 g CO2 702.4 x 1015 C assuming 5.14 x 1021 g as the mass of the atmosphere. This value is significantly higher than the amount of atmospheric CO2 in 1860 that was about 290 ÃŽ ¼mol mol-1 (617.2 x 1015 g). Precise measurements of the atmospheric CO2 concentration started in 1957 at the South Pole, Antarctica (Brown and Keeling, 1965) and in 1958 at Mauna Loa, Hawaii (Pales and Keeling, 1965). Records from Mauna Loa show that the concentration of CO2 in the atmosphere has risen since 1958, from 315 mmol mol-1 to approximately 360 315 mmol mol-1 in 1963 (Boden et al., 1994). From these records and other measurements that began more recently, it is clear that the present rate of CO2 increase ranges between 1.5 and 2.5 mmol mol-1 per annum. In the context of the Indian Himalayan region, the effect of warming is apparent on the recession of glaciers (Valdiya, 1988), which is one of the climatic sensitive environmental indicators, and serves as a measure of the natural variability of climate of mountains over long time scales (Beniston et al., 1997). However no comprehensive long-term data on CO2 levels are available. The consumption of CO2 by photosynthesis on land is about 120 x 1015 g dry organic matter/year, which is equivalent to about 54 x 1015gC/yr (Leith and Whittaker, 1975). Variations in the atmospheric CO2 content on land are mainly due to the exchange of CO2 between vegetation and the atmosphere (Leith, 1963; Baumgartner, 1969). The process in this exchange is photosynthesis and respiration. The consumption of CO2 by the living plant material is balanced by a corresponding production of CO2 during respiration of the plants themselves and from decay of organic material, which occurs mainly in the soil through the activity of bacteria (soil respiration). The release of CO2 from the soil depends on the type, structure, moisture and temperature of the soil. The CO2 concentration in soil can be 1000 times higher than in air (Enoch and Dasberg, 1971). Due to these processes, diurnal variations in the atmospheric CO2 contents on ground level are resulted. High mountain ecosystems are considered vulnerable to climate change (Beniston, 1994; Grabherr et al., 1995; Theurillat and Guisan, 2001). The European Alps experienced a 20 C increase in annual minimum temperatures during the twentieth century, with a marked rise since the early 1980s (Beniston et al., 1997). Upward moving of alpine plants has been noticed (Grabherr et al., 1994; Pauli et al., 2001), community composition has changed at high alpine sites (Keller et al., 2000), and treeline species have responded to climate warming by invasion of the alpine zone or increased growth rates during the last decades (Paulsen et al., 2000). Vegetation at glaciers fronts is commonly affected by glacial fluctuations (Coe, 1967; Spence, 1989; Mizumo, 1998). Coe (1967) described vegetation zonation, plant colonization and the distribution of individual plant species on the slopes below the Tyndall and Lewis glaciers. Spence (1989) analyzed the advance of plant communities in response to the re treat of the Tyndall and Lewis glaciers for the period 1958- 1984. Mizumo (1998) addressed plant communities in response to more recent glacial retreat by conducting field research in 1992, 1994, 1996 and 1997. The studies illustrated the link between ice retreat and colonization near the Tyndall and Lewis glaciers. The concern about the future global climate warming and its geoecological consequences strongly urges development and analysis of climate sensitive biomonitoring systems. The natural elevational tree limit is often assumed to represent an ideal early warming line predicted to respond positionally, structurally and compositionally even to quite modest climate fluctuations. Several field studies in different parts of the world present that climate warming earlier in the 20th century (up to the 1950s 1960s) has caused tree limit advances (Kullman, 1998). Purohit (1991) also reported upward shifting of species in Garhwal Himalaya. The Himalayan mountain system is a conspicuous landmass characterised by its unique crescent shape, high orography, varied lithology and complex structure. The mountain system is rather of young geological age through the rock material it contains has a long history of sedimentation, metamorphism and magmatism from Proterozoic to Quaternary in age. Geologically, it occupies a vast terrain covering the northern boundary of India, entire Nepal, Bhutan and parts of China and Pakistan stretching from almost 720 E to 960 E meridians for about 2500 km in length. In terms of orography, the geographers have conceived four zones in the Himalaya across its long axis. From south to north, these are (i) the sub-Himalaya, comprising low hill ranges of Siwalik, not rising above 1,000 m in altitude; (ii) the Lesser Himalaya, comprising a series of mountain ranges not rising above 4000 m in altitude; (iii) the Great Himalaya, comprising very high mountain ranges with glaciers, rising above 6,000 m i n altitude and (iv) the Trans-Himalaya, Comprising very high mountain ranges with glaciers. The four orographic zones of the Himalaya are not strictly broad morpho-tectonic units though tectonism must have played a key role in varied orographic attainments of different zones. Their conceived boundaries do not also coincide with those of litho-stratigraphic or tectono-stratigraphic units. Because of the involvement of a large number of parameters of variable nature, the geomorphic units are expected to be diverse but cause specific, having close links with mechanism and crustal movements (Ghosh, et al., 1989). Soil is essential for the continued existence of life on the planet. Soil takes thousands of years to form and only few years to destroy their productivity as a result of erosion and other types of improper management. It is a three dimensional body consisting of solid, liquid and gaseous phase. It includes any part of earths crust, which through the process of weathering and incorporation of organic matter has become capable in securing and supporting plants. Living organisms and the transformation they perform have a profound effect on the ability of soils to provide food and fiber for expanding world population. Soils are used to produce crops, range and timber. Soil is basic to our survival and it is natures waste disposal medium and it serves as habitats for varied kinds of plants, birds, animals, and microorganisms. As a source of stores and transformers of plant nutrients, soil has a major influence on terrestrial ecosystems. Soil continuously recycles plant and animal remains , and they are major support systems for human life, determining the agricultural production capacity of the land (Anthwal, 2004). Soil is a natural product of the environment. Native soil forms from the parent material by action of climate (temperature, wind, and water), native vegetation and microbes. The shape of the land surface affects soil formation. It is also affected by the time it took for climate, vegetation, and microbes to create the soil. Soil varies greatly in time and space. Over time-scales relevant to geo-indicators, they have both stable characteristics (e.g. mineralogical composition and relative proportions of sand, silt and clay) and those that respond rapidly to changing environmental conditions (e.g. ground freezing). The latter characteristics include soil moisture and soil microbiota (e.g. nematodes, microbes), which are essential to fluxes of plant nutrients and greenhouse gases (Peirce, and Larson, 1996.). Most soils resist short-term climate change, but some may undergo irreversible change such as lateritic hardening and densification, podsolization, or large-scale erosion. Chemical degradation takes place because of depletion of soluble elements through rainwater leaching, over cropping and over grazing, or because of the accumulation of salts precipitated from rising ground water or irrigation schemes. It may also be caused by sewage containing toxic metals, precipitation of acidic and other airborne contaminants, as well as by persistent use of fertilizers and pesticides (Page et al., 1986). Physical degradation results from land clearing, erosion and compaction by machinery (Klute, 1986). The key soil indicators are texture (especially clay content), bulk density, aggregate stability and size distribution, and water-holding capacity (Anthwal, 2004). Soil consists of 45% mineral, 25% water, 25% air and 5% organic matter (both living and dead organisms). There are thousands of different soils throughout the world. Soil are classified on the basis of their parent material, texture, structure, and profile There are five key factors in soil formation: i) type of parent material; ii) climate; iii) overlying vegetation; iv) topography or slope; and v) time. Climate controls the distribution of vegetation or soil organisms. Together climate and vegetation/soil organisms often are called the active factors of soil formation (genesis). This is because, on gently undulating topography within a certain climatic and vegetative zone a characteristic or typical soil will develop unless parent material differences are very great (Anthwal, 2004). Thus, the tall and mid-grass prairie soils have developed across a variety of parent materials. Soil structure comprises the physical constitution of soil material as expressed by size, shape, and arrangement of solid particles and voids (Jongmans et al., 2001). Soil structure is an important soil property in many clayey, agricultural soils. Physical and chemical properties and also the nutrient status of the soil vary spatially due to the changing nature of the climate, parent material, physiographic position and vegetation (Behari et al., 2004). Soil brings together many ecosystem processes, integrating mineral and organic processes; and biological, physical and chemical processes (Arnold et al., 1990, Yaalon 1990). Soil may respond slowly to environmental changes than other elements of the ecosystem such as, the plants and animal do. Changes in soil organic matter can also indicate vegetation change, which can occur quickly because of climatic change (Almendinger, 1990). In high altitudes, soils are formed by the process of solifluction. Soils on the slopes above 300 are generally shallow due to erosion and mass wasting processes and usually have very thin surface horizons. Such skeletal soils have median to coarse texture depending on the type of material from which they have been derived. Glacial plants require water, mineral resources and support from substrate, which differ from alpine and lower altitude in many aspects. The plant life gets support by deeply weathered profile in moraine soils, which develops thin and mosaic type of vegetation. Most of the parent material is derived by mechanical weathering and the soils are rather coarse textured and stony. Permafrost occurs in many of the high mountains and the soils are typically cold and wet. The soils of the moraine region remain moist during the summer because drainage is impeded by permafrost (Gaur, 2002). In general, the north facing slopes support deep, moist and fertile soils. The south facing slopes, on the other hand, are precipitous and well exposed to denudation. These soils are shallow, dry and poor and are often devoid of any kind of regolith (Pandey, 1997). Based on various samples, Nand et al., (1989) finds negative correlation between soil pH and altitude and argues that decrease in pH with the increase in elevation is possibly accounted by high rainfall which facilitated leaching out of Calcium and Magnesium from surface soils. The soils are invariably rich in Potash, medium in Phosphorus and poor in Nitrogen contents. However, information on geo-morphological aspects, soil composition and mineral contents of alpine and moraine in Garhwal Himalaya are still lacking. Present investigation was aimed to carry out detail observations on soil composition of the alpine and moraine region of Garhwal Himalaya. 4.1. OBSERVATIONS As far as the recordings of abiotic environmental variables of morainic and alpine ecosystems of Dokriani Bamak are concerned, the atmospheric carbon dioxide and the physical and chemical characteristics of the soil were recorded under the present study. As these are important for the present study. 4.1.1. Atmospheric Carbon Dioxide Diurnal variations in the atmospheric CO2 were recorded at Dokriani Bamak from May 2005- October 2005. Generally the concentration of CO2 was higher during night and early morning hours (0600-0800) and lower during daytime. However, there were fluctuations in the patterns of diurnal changes in CO2 concentration on daily basis. In the month of May 2005, carbon dioxide concentration ranged from a minimum of 375Â µmol mol-1 to a maximum of 395Â µmol mol-1. When the values were averaged for the measurement days the maximum and minimum values ranged from 378Â µmol mol-1 to 388Â µmol mol-1. A difference of 20Â µmol mol-1 was found between the maximum and minimum values recorded for the measurement days. When the values were averaged, a difference of 10Â µmol mol-1 was observed between maximum and minimum values. During the measurement period, CO2 concentrations varied from a minimum of 377ÃŽ ¼mol mol-1 at 12 noon to a maximum of 400ÃŽ ¼mol mol-1 at 0800 hrs in the month of June, 2005. When the CO2 values were averaged for 6 days, the difference between the minimum and maximum values was about 23ÃŽ ¼mol mol-1. In the month of July, levels of carbon dioxide concentrations ranged from a minimum of 369ÃŽ ¼mol mol-1 to a maximum of 390ÃŽ ¼mol mol-1. When the values of the carbon dioxide concentrations for the measuring period were averaged, the difference between the minimum and maximum values was about 21ÃŽ ¼mol mol-1. Carbon dioxide concentration ranged from a minimum of 367ÃŽ ¼mol mol-1 to a maximum of 409ÃŽ ¼mol mol-1 during the month of August. When the values of carbon dioxide were averaged for the measurement days, the difference in the minimum and maximum values was about 42ÃŽ ¼mol mol-1. During the measurement period (September), CO2 concentrations varied from a minimum of 371ÃŽ ¼mol mol-1 at 12 noon to a maximum of 389ÃŽ ¼mol mol-1 at 0600 hrs indicating a difference of 18ÃŽ ¼mol mol-1 between the maximum and minimum values. When the values of the measurement days were averaged the minimum and maximum values ranged from 375ÃŽ ¼mol mol-1 to 387ÃŽ ¼mol mol-1 and a difference of 12ÃŽ ¼mol mol-1 was recorded. During the month of October, carbon dioxide levels ranged from a minimum of 372ÃŽ ¼mol mol-1 at 1400 hrs to a maximum of 403ÃŽ ¼mol mol-1 at 2000 hrs indicating a difference of 31ÃŽ ¼mol mol-1. When the values were averaged, the carbon dioxide levels ranged from a minimum of 376ÃŽ ¼mol mol-1 to a maximum of 415ÃŽ ¼mol mol-1.A difference in the minimum and maximum values was found to be 39Â µmol mol-1 when the values were averaged for the measurements days. In the growing season (May-October) overall carbon dioxide concentration was recorded to be highest in the month of June and seasonally it was recorded highest during the month of October 4.1.2. A. Soil Physical Characteristics of Soil Soil Colour and Texture Soils of the study area tend to have distinct variations in colour both horizontally and vertically (Table 4.1). The colour of the soil varied with soil depth. It was dark yellowish brown at the depth of 10-20cm, 30-40cm of AS1 and AS2, brown at the depth of 0-10cm of AS1 and AS2 and yellowish brown at the depths of 20-30cm, 40-50cm, 50-60cm of AS1 and AS2). Whereas the soil colour was grayish brown at the depths of 0-10cm, 30-40cm, 50-60cm of MS1 and MS2, dark grayish brown at the depths of 10-20cm, 20-30cm of MS1 and MS2 and brown at the depth of 40-50cm of both the moraine sites (MS1 and MS2). Soil texture is the relative volume of sand, silt and clay particles in a soil. Soils of the study area had high proportion of silt followed by sand and clay (Table 4.2). Soil of the alpine sites was identified as silty loam category, whereas, the soil of the moraine was of silty clayey loam category. Soil Temperature The soil temperature depends on the amount of heat reaching the soil surface and dissipation of heat in soil. Figure 4.2 depicts soil temperature at all the sites in the active growth period. A maximum (13.440C) soil temperature was recorded during the month of July and minimum (4.770C) during the month of October at AS1. The soil temperature varied between 5.10C being the lowest during the month of October to 12.710C as maximum during the month of August at AS2. Soil temperature ranged from 3.240C (October) to 11.210C (July) at MS1. However, the soil temperature ranged from 3.40C (October) to 12.330C (July) at MS2. Soil Moisture (%) Moisture has a big influence on soils ability to compact. Some soils wont compact well until moisture is 7-8%. Â  Likewise, wet soil also doesnt compact well. The mean soil water percentage (Fig. 4.3) in study area fluctuated between a maximum of 83% (AS1) to a minimum of 15% (AS2). The values of soil water percentage ranged from a minimum of 8% (MS2) to a maximum of 80% (MS1). Soil water percentage was higher in the month of July at AS1 and during August at MS1 (. During the month of June, soil water percentage was recorded minimum in the lower depth (50-60cm) at both the sites. Water Holding Capacity (WHC) The mean water holding capacity of the soil varied from alpine sites to moraine sites (Table 4.4). It ranged from a maximum of 89.66% (August) to a minimum of 79.15% (May) at AS1. The minimum and maximum values at AS2 were 78.88% (May) to 89.66% (August), respectively. The maximum WHC was recorded to be 84.61 % during the month of September on upper layer (0-10 cm) at MS1 and minimum 60.36% during the month of May in the lower layer (50-60cm) at MS1. At MS2, WHC ranged from 60.66% (May) to 84.61% (September). However, maximum WHC was recorded in upper layers at both the sites of alpine and moraine. Soil pH The soil pH varied from site to site during the course of the present study (Table 4.5). Mean pH values of all the sites are presented in Figure 4.4 The soil of the study area was acidic. Soil of the moraine sites was more acidic than that of the alpine sites. Soil pH ranged from 4.4 to 5.3 (AS1), 4.5 to 5.2 (AS2), 4.9 to 6.1 (MS1) and 4.8 to 5.7 (MS2). 4.1.2 B. Chemical Characteristics of Soil Organic Carbon (%): Soil organic carbon (SOC) varied with depths and months at both the alpine and moraine sites (Table 4.6). High percentage of organic carbon was observed in the upper layer of all sites during the entire period of study. Soil organic C decreased with depth and it was lowest in lower layers at all the sites. Soil organic carbon was maximum (5.1%) during July at AS1 because of high decomposition of litter, while it was minimum (4.2%) during October due to high uptake by plants in the uppermost layer (0-10 cm). A maximum (5.0%) SOC was found during the month of July and minimum (4.1%) during October at AS2. At the moraine sites, maximum (3.58%, 3.73%) SOC was found during June and minimum (1.5% and 1.9%) during August at MS1 and MS2 respectively. Phosphorus (%): A low amount of phosphorus was observed from May to August which increased during September and October. The mean phosphorus percentage ranged from 0.02 Â ± 0.01 to 0.07 Â ± 0.03 at AS1 and AS2. It was 0.03Â ±0.01 to 0.03Â ±0.02 at MS1 and MS2. Maximum percentage of phosphorus was estimated to be 0.09 in the uppermost layer (0-10 cm) during October at AS1. The lower layer (40-50 cm) of soil horizon contained a minimum of 0.01% phosphorus during September at AS1 and AS2. In the moraine sites (MS1 and MS2), maximum phosphorus percentage of 0.03 Â ±0.01 was estimated in the upper layers (0-10, 10-20, 20-30 cm) while it was found to be minimum (0.02Â ±0.01) in the lower layers (30-40 cm). Overall, a decreasing trend in amount of phosphorus was found with depth in alpine as well as moraine sites Potassium (%): A decline in potassium contents was also observed with declining depth during the active growing season. Maximum value of potassium was found in the uppermost layer (0-10 cm) at all the sites. The mean values ranged from 0.71Â ±0.02 to 46Â ±0.06 at AS1 while it was 0.71Â ±0.02 to 0.47Â ±0.05 at AS2. In the moraine sites the values ranged from a minimum of 0.33 Â ±0.06 to a maximum of 0.59Â ±0.05 in the MS1 and from 0.59Â ±0.05 to 0.32Â ±0.06 at MS2. In the upper layer of soil horizon (0-10 cm), maximum value of 0.74 %, 0.75% of potassium was observed during the month of July at AS1 and AS2. While the values were maximum in the month of October at moraine sites MS1 and MS2 having 0.66% and 0.65% respectively Nitrogen (%): Highest percentage of nitrogen was found in the upper layers at all the sites. Maximum percentage of nitrogen were found during the month of July-August (0.25%, 0.25 and 0.26%, 0.25%) at AS1 and AS2, respectively. Maximum values of 0.18% and 0.15% respectively were found during the month of June at the moraine sites MS1 and MS2. The nitrogen percentage ranged from 0.23Â ±0.02 to 0.04Â ±0.01% at AS1. However, it ranged from a minimum of 0.05Â ±0.01 to 0.24Â ±0.02% at AS2. The nitrogen percentage ranged from a minimum of 0.03Â ±0.01, 0.02Â ±0.04% to a maximum of 12Â ±0.03, 13Â ±0.01%, respectively at MS1 and MS2 Overall, a decreasing trend was noticed in the nitrogen percentage with depth at both the alpine and moraine sites. 4.2. DISCUSSION Soil has a close relationship with geomorphology and vegetation type of the area (Gaur, 2002). Any change in the geomorphological process and vegetational pattern influences the pedogenic processes. However, variability in soil is a characteristic even within same geomorphic position (Gaur, 2002). Jenney (1941) in his discussion on organisms as a soil forming factors treated vegetation both as an independent and as dependent variable. In order to examine the role of vegetation as an independent variable, it would be possible to study the properties of soil as influenced by vegetation while all other soil forming factors such as climate, parent material, topography and time are maintaining at a particular constellation. Many soil properties may be related to a climatic situation revealing thousand years ago (e.g. humid period during late glacial or the Holocene in the Alps and Andes (Korner, 1999). The soil forming processes are reflected in the colour of the surface soil (Pandey, 1997). The combination of iron oxides and organic content gives many soil types a brown colour (Anthwal, 2004). Many darker soils are not warmer than adjacent lighter coloured soils because of the temperature modifying effect of the moisture, in fact they may be cooler (Pandey, 1997). The alpine sites of the resent study has soil colour varying from dark yellowish brown/yellowish brown to brown at different depths. Likewise, at the moraine sites, the soil colour was dark grayish brown/grayish brown to brown. The dark coloured soils of the moraine and alpine sites having high humus contents absorb more heat than light coloured soils. Therefore, the dark soils hold more water. Water requires relatively large amount of heat than the soil minerals to raise its temperature and it also absorbs considerable heat for evaporation. At all sites, dark colour of soil was found due to high organic contents by the addition of litter. Soil texture is an important modifying factor in relation to the proportion of precipitation that enters the soil and is available to plants (Pandey, 1997). Texture refers to the proportion of sand, silt, and clay in the soil. Sandy soil is light or coarse-textured, whereas, the clay soils are heavy or fine-textured. Sand holds less moisture per unit volume, but permits more rapid percolation of precipitated water than silt and clay. Clay tends to increase the water-holding capacity of the soil. Loamy soils have a balanced sand, silt, and clay composition and are thus superior for plant growth (Pidwirny, 2004). Soil of the alpine zone of Dokriani Bamak was silty predominated by clay and loam, whereas the soil of moraine zone was silty predominated by sand and clay. There is a close relationship between atmospheric temperature and soil temperature. The high organic matter (humus) help in retaining more soil water. During summers, high radiations with greater insulation period enhance the atmospheric temperature resulted in the greater evaporation of soil water. In the monsoon months (July-August) the high rainfall increased soil moisture under relative atmospheric and soil temperature due to cloud-filter radiations (Pandey, 1997). Owing to September rainfall, atmospheric and soil temperatures decreased. The soil moisture is controlled by atmospheric temperature coupled with absorption of water by plants. During October, occasional rainfall and strong cold winds lower down the atmospheric temperature further. The soil temperature remains more or less intact from the outer influence due to a slight frost layer as well as vegetation cover. Soil temperature was recorded low at the moraine sites than the alpine sites. During May, insulation period in creases with increase in the atmospheric and soil temperature and it decreases during rainfall. The increasing temperature influences soil moisture adversely and an equilibrium is attained only after the first monsoon showers in the month of June which continued till August. Donahue et al. (1987) stated that no levelled land with a slope at right angle to the Sun would receive more heat per soil area and will warm faster than the flat surface. The soil layer impermeable to moisture have been cited as the reason for treelessness in part of the tropics, wherein its absence savanna develops (Beard, 1953). The resulting water logging of soil during the rainy season creates conditions not suitable for the growth of trees capable of surviving the dry season. The water holding capacity of the soil is determined by several factors. Most important among these are soil texture or size of particles, porosity and the amount of expansible organic matter and colloidal clay (Pandey, 1997). Water is held as thin film upon the surface of the particles and runs together forming drops in saturated soils, the amount necessarily increases with an increase in the water holding surface. Organic matter affects water contents directly by retaining water in large amount on the extensive surfaces of its colloidal constituents and also by holding it like a sponge in its less decayed portion. It also had an indirect effect through soil structure. Sand particles loosely cemented together by it, hence, percolation is decreased and water-holding capacity increased. Although fine textured soil can hold more water and thus more total water holding capacity but maximum available water is held in moderate textured soil. Porosity in soil consists of that portion of the soil volume not occupied by solids, either mineral or organic material. Under natural conditions, the pore spaces are occupied at all times by air and water. Pore spaces are irregular in shape in sand than the clay. The most rapid water and air movement is observed in sands than strongly aggregated soils. The pH of alpine sites ranged from 4.4 to 5.3 and it ranged from 4.8 to 6.1 in moraine sites of Dokriani Bamak. It indicated the acidic nature of the soil. The moraine sites were more acidic than the alpine sites. Acidity of soil is exhibited due to the presence of different acids. The organic matter and nitrogen contents inhibit the acidity of soil. The present observations pertaining to the soil pH (4.4 to 5.3 and 4.8 to 6.1) were more or less in the same range as reported for other meadows and moraine zones. Ram (1988) reported pH from 4.0-6.0 in Rudranath and Gaur (2002) on Chorabari. These pH ranges are lower than the oak and pine forests of lower altitudes of Himalayan region as observed by Singh and Singh, 1987 (pH:6.0-6.3). Furthermore, pH increased with depth. Bliss (1963) analyzed that in all types of soil, pH was low in upper layers (4.0-4.30) and it increased (4.6-4.9) in lower layer at New Hampshire due to reduction in organic matter. Das et al. (1988) reported the simil ar results in the sub alpine areas of Eastern Himalayas. All these reports support the present findings on Dokriani Bamak strongly. A potent acidic soil is intensively eroded and it has lower exchangeable cation, and possesses least microbial activity (Donahue et al., 1987). Misra et al., 1970 also observed higher acidity in the soil in the region where high precipitation results leaching. Koslowska (1934) demonstrated that when plants were grown under conditions of known pH, they make the culture medium either more acidic or alkaline and that this property differed according to the species. Soil properties may ch Soil Analysis of the Himalayan Mountain System Soil Analysis of the Himalayan Mountain System Chapter- 4 ABIOTIC ENVIRONMENTAL VARIABLES OF MORAINIC AND ALPINE ECOSYSTEMS Global warming/ enhanced greenhouse effect and the loss of biodiversity are the major environmental issues around the world. The greatest part of the worlds population lives in the tropical regions. Mountainous regions in many cases provide favourable conditions for water supply due to orographically enhanced convective precipitation. Earth scientists are examining ancient periods of extreme warmth, such as the Miocene climatic optimum of about 14.5-17 million years ago. Fossil floral and faunal evidences indicate that this was the warmest time of the past 35 million years; a mid-latitude temperature was as much as 60C higher than the present one. Many workers believe that high carbon dioxide levels, in combination with oceanographic changes, caused Miocene global warming by the green house effect. Pagani et al. (1999) present evidence for surprisingly low carbon dioxide levels of about 180-290ppm by volume throughout the early to late Miocene (9-25 million years). They concluded tha t green house warming by carbon dioxide couldnt explain Miocene warmth and other mechanism must have had a greater influence. Carbon dioxide is a trace gas in the Earths atmosphere, which exchanges between carbon reservoirs in particularly the oceans and the biosphere. Consequently atmospheric concentration shows temporal, local and regional fluctuations. Since the beginning of industrialization, its atmospheric concentration has increased. The 1974 mean concentration of atmospheric CO2 was about 330 ÃŽ ¼mol mol-1 (Baes et. al., 1976), which is equivalent to 2574 x 1015 g CO2 702.4 x 1015 C assuming 5.14 x 1021 g as the mass of the atmosphere. This value is significantly higher than the amount of atmospheric CO2 in 1860 that was about 290 ÃŽ ¼mol mol-1 (617.2 x 1015 g). Precise measurements of the atmospheric CO2 concentration started in 1957 at the South Pole, Antarctica (Brown and Keeling, 1965) and in 1958 at Mauna Loa, Hawaii (Pales and Keeling, 1965). Records from Mauna Loa show that the concentration of CO2 in the atmosphere has risen since 1958, from 315 mmol mol-1 to approximately 360 315 mmol mol-1 in 1963 (Boden et al., 1994). From these records and other measurements that began more recently, it is clear that the present rate of CO2 increase ranges between 1.5 and 2.5 mmol mol-1 per annum. In the context of the Indian Himalayan region, the effect of warming is apparent on the recession of glaciers (Valdiya, 1988), which is one of the climatic sensitive environmental indicators, and serves as a measure of the natural variability of climate of mountains over long time scales (Beniston et al., 1997). However no comprehensive long-term data on CO2 levels are available. The consumption of CO2 by photosynthesis on land is about 120 x 1015 g dry organic matter/year, which is equivalent to about 54 x 1015gC/yr (Leith and Whittaker, 1975). Variations in the atmospheric CO2 content on land are mainly due to the exchange of CO2 between vegetation and the atmosphere (Leith, 1963; Baumgartner, 1969). The process in this exchange is photosynthesis and respiration. The consumption of CO2 by the living plant material is balanced by a corresponding production of CO2 during respiration of the plants themselves and from decay of organic material, which occurs mainly in the soil through the activity of bacteria (soil respiration). The release of CO2 from the soil depends on the type, structure, moisture and temperature of the soil. The CO2 concentration in soil can be 1000 times higher than in air (Enoch and Dasberg, 1971). Due to these processes, diurnal variations in the atmospheric CO2 contents on ground level are resulted. High mountain ecosystems are considered vulnerable to climate change (Beniston, 1994; Grabherr et al., 1995; Theurillat and Guisan, 2001). The European Alps experienced a 20 C increase in annual minimum temperatures during the twentieth century, with a marked rise since the early 1980s (Beniston et al., 1997). Upward moving of alpine plants has been noticed (Grabherr et al., 1994; Pauli et al., 2001), community composition has changed at high alpine sites (Keller et al., 2000), and treeline species have responded to climate warming by invasion of the alpine zone or increased growth rates during the last decades (Paulsen et al., 2000). Vegetation at glaciers fronts is commonly affected by glacial fluctuations (Coe, 1967; Spence, 1989; Mizumo, 1998). Coe (1967) described vegetation zonation, plant colonization and the distribution of individual plant species on the slopes below the Tyndall and Lewis glaciers. Spence (1989) analyzed the advance of plant communities in response to the re treat of the Tyndall and Lewis glaciers for the period 1958- 1984. Mizumo (1998) addressed plant communities in response to more recent glacial retreat by conducting field research in 1992, 1994, 1996 and 1997. The studies illustrated the link between ice retreat and colonization near the Tyndall and Lewis glaciers. The concern about the future global climate warming and its geoecological consequences strongly urges development and analysis of climate sensitive biomonitoring systems. The natural elevational tree limit is often assumed to represent an ideal early warming line predicted to respond positionally, structurally and compositionally even to quite modest climate fluctuations. Several field studies in different parts of the world present that climate warming earlier in the 20th century (up to the 1950s 1960s) has caused tree limit advances (Kullman, 1998). Purohit (1991) also reported upward shifting of species in Garhwal Himalaya. The Himalayan mountain system is a conspicuous landmass characterised by its unique crescent shape, high orography, varied lithology and complex structure. The mountain system is rather of young geological age through the rock material it contains has a long history of sedimentation, metamorphism and magmatism from Proterozoic to Quaternary in age. Geologically, it occupies a vast terrain covering the northern boundary of India, entire Nepal, Bhutan and parts of China and Pakistan stretching from almost 720 E to 960 E meridians for about 2500 km in length. In terms of orography, the geographers have conceived four zones in the Himalaya across its long axis. From south to north, these are (i) the sub-Himalaya, comprising low hill ranges of Siwalik, not rising above 1,000 m in altitude; (ii) the Lesser Himalaya, comprising a series of mountain ranges not rising above 4000 m in altitude; (iii) the Great Himalaya, comprising very high mountain ranges with glaciers, rising above 6,000 m i n altitude and (iv) the Trans-Himalaya, Comprising very high mountain ranges with glaciers. The four orographic zones of the Himalaya are not strictly broad morpho-tectonic units though tectonism must have played a key role in varied orographic attainments of different zones. Their conceived boundaries do not also coincide with those of litho-stratigraphic or tectono-stratigraphic units. Because of the involvement of a large number of parameters of variable nature, the geomorphic units are expected to be diverse but cause specific, having close links with mechanism and crustal movements (Ghosh, et al., 1989). Soil is essential for the continued existence of life on the planet. Soil takes thousands of years to form and only few years to destroy their productivity as a result of erosion and other types of improper management. It is a three dimensional body consisting of solid, liquid and gaseous phase. It includes any part of earths crust, which through the process of weathering and incorporation of organic matter has become capable in securing and supporting plants. Living organisms and the transformation they perform have a profound effect on the ability of soils to provide food and fiber for expanding world population. Soils are used to produce crops, range and timber. Soil is basic to our survival and it is natures waste disposal medium and it serves as habitats for varied kinds of plants, birds, animals, and microorganisms. As a source of stores and transformers of plant nutrients, soil has a major influence on terrestrial ecosystems. Soil continuously recycles plant and animal remains , and they are major support systems for human life, determining the agricultural production capacity of the land (Anthwal, 2004). Soil is a natural product of the environment. Native soil forms from the parent material by action of climate (temperature, wind, and water), native vegetation and microbes. The shape of the land surface affects soil formation. It is also affected by the time it took for climate, vegetation, and microbes to create the soil. Soil varies greatly in time and space. Over time-scales relevant to geo-indicators, they have both stable characteristics (e.g. mineralogical composition and relative proportions of sand, silt and clay) and those that respond rapidly to changing environmental conditions (e.g. ground freezing). The latter characteristics include soil moisture and soil microbiota (e.g. nematodes, microbes), which are essential to fluxes of plant nutrients and greenhouse gases (Peirce, and Larson, 1996.). Most soils resist short-term climate change, but some may undergo irreversible change such as lateritic hardening and densification, podsolization, or large-scale erosion. Chemical degradation takes place because of depletion of soluble elements through rainwater leaching, over cropping and over grazing, or because of the accumulation of salts precipitated from rising ground water or irrigation schemes. It may also be caused by sewage containing toxic metals, precipitation of acidic and other airborne contaminants, as well as by persistent use of fertilizers and pesticides (Page et al., 1986). Physical degradation results from land clearing, erosion and compaction by machinery (Klute, 1986). The key soil indicators are texture (especially clay content), bulk density, aggregate stability and size distribution, and water-holding capacity (Anthwal, 2004). Soil consists of 45% mineral, 25% water, 25% air and 5% organic matter (both living and dead organisms). There are thousands of different soils throughout the world. Soil are classified on the basis of their parent material, texture, structure, and profile There are five key factors in soil formation: i) type of parent material; ii) climate; iii) overlying vegetation; iv) topography or slope; and v) time. Climate controls the distribution of vegetation or soil organisms. Together climate and vegetation/soil organisms often are called the active factors of soil formation (genesis). This is because, on gently undulating topography within a certain climatic and vegetative zone a characteristic or typical soil will develop unless parent material differences are very great (Anthwal, 2004). Thus, the tall and mid-grass prairie soils have developed across a variety of parent materials. Soil structure comprises the physical constitution of soil material as expressed by size, shape, and arrangement of solid particles and voids (Jongmans et al., 2001). Soil structure is an important soil property in many clayey, agricultural soils. Physical and chemical properties and also the nutrient status of the soil vary spatially due to the changing nature of the climate, parent material, physiographic position and vegetation (Behari et al., 2004). Soil brings together many ecosystem processes, integrating mineral and organic processes; and biological, physical and chemical processes (Arnold et al., 1990, Yaalon 1990). Soil may respond slowly to environmental changes than other elements of the ecosystem such as, the plants and animal do. Changes in soil organic matter can also indicate vegetation change, which can occur quickly because of climatic change (Almendinger, 1990). In high altitudes, soils are formed by the process of solifluction. Soils on the slopes above 300 are generally shallow due to erosion and mass wasting processes and usually have very thin surface horizons. Such skeletal soils have median to coarse texture depending on the type of material from which they have been derived. Glacial plants require water, mineral resources and support from substrate, which differ from alpine and lower altitude in many aspects. The plant life gets support by deeply weathered profile in moraine soils, which develops thin and mosaic type of vegetation. Most of the parent material is derived by mechanical weathering and the soils are rather coarse textured and stony. Permafrost occurs in many of the high mountains and the soils are typically cold and wet. The soils of the moraine region remain moist during the summer because drainage is impeded by permafrost (Gaur, 2002). In general, the north facing slopes support deep, moist and fertile soils. The south facing slopes, on the other hand, are precipitous and well exposed to denudation. These soils are shallow, dry and poor and are often devoid of any kind of regolith (Pandey, 1997). Based on various samples, Nand et al., (1989) finds negative correlation between soil pH and altitude and argues that decrease in pH with the increase in elevation is possibly accounted by high rainfall which facilitated leaching out of Calcium and Magnesium from surface soils. The soils are invariably rich in Potash, medium in Phosphorus and poor in Nitrogen contents. However, information on geo-morphological aspects, soil composition and mineral contents of alpine and moraine in Garhwal Himalaya are still lacking. Present investigation was aimed to carry out detail observations on soil composition of the alpine and moraine region of Garhwal Himalaya. 4.1. OBSERVATIONS As far as the recordings of abiotic environmental variables of morainic and alpine ecosystems of Dokriani Bamak are concerned, the atmospheric carbon dioxide and the physical and chemical characteristics of the soil were recorded under the present study. As these are important for the present study. 4.1.1. Atmospheric Carbon Dioxide Diurnal variations in the atmospheric CO2 were recorded at Dokriani Bamak from May 2005- October 2005. Generally the concentration of CO2 was higher during night and early morning hours (0600-0800) and lower during daytime. However, there were fluctuations in the patterns of diurnal changes in CO2 concentration on daily basis. In the month of May 2005, carbon dioxide concentration ranged from a minimum of 375Â µmol mol-1 to a maximum of 395Â µmol mol-1. When the values were averaged for the measurement days the maximum and minimum values ranged from 378Â µmol mol-1 to 388Â µmol mol-1. A difference of 20Â µmol mol-1 was found between the maximum and minimum values recorded for the measurement days. When the values were averaged, a difference of 10Â µmol mol-1 was observed between maximum and minimum values. During the measurement period, CO2 concentrations varied from a minimum of 377ÃŽ ¼mol mol-1 at 12 noon to a maximum of 400ÃŽ ¼mol mol-1 at 0800 hrs in the month of June, 2005. When the CO2 values were averaged for 6 days, the difference between the minimum and maximum values was about 23ÃŽ ¼mol mol-1. In the month of July, levels of carbon dioxide concentrations ranged from a minimum of 369ÃŽ ¼mol mol-1 to a maximum of 390ÃŽ ¼mol mol-1. When the values of the carbon dioxide concentrations for the measuring period were averaged, the difference between the minimum and maximum values was about 21ÃŽ ¼mol mol-1. Carbon dioxide concentration ranged from a minimum of 367ÃŽ ¼mol mol-1 to a maximum of 409ÃŽ ¼mol mol-1 during the month of August. When the values of carbon dioxide were averaged for the measurement days, the difference in the minimum and maximum values was about 42ÃŽ ¼mol mol-1. During the measurement period (September), CO2 concentrations varied from a minimum of 371ÃŽ ¼mol mol-1 at 12 noon to a maximum of 389ÃŽ ¼mol mol-1 at 0600 hrs indicating a difference of 18ÃŽ ¼mol mol-1 between the maximum and minimum values. When the values of the measurement days were averaged the minimum and maximum values ranged from 375ÃŽ ¼mol mol-1 to 387ÃŽ ¼mol mol-1 and a difference of 12ÃŽ ¼mol mol-1 was recorded. During the month of October, carbon dioxide levels ranged from a minimum of 372ÃŽ ¼mol mol-1 at 1400 hrs to a maximum of 403ÃŽ ¼mol mol-1 at 2000 hrs indicating a difference of 31ÃŽ ¼mol mol-1. When the values were averaged, the carbon dioxide levels ranged from a minimum of 376ÃŽ ¼mol mol-1 to a maximum of 415ÃŽ ¼mol mol-1.A difference in the minimum and maximum values was found to be 39Â µmol mol-1 when the values were averaged for the measurements days. In the growing season (May-October) overall carbon dioxide concentration was recorded to be highest in the month of June and seasonally it was recorded highest during the month of October 4.1.2. A. Soil Physical Characteristics of Soil Soil Colour and Texture Soils of the study area tend to have distinct variations in colour both horizontally and vertically (Table 4.1). The colour of the soil varied with soil depth. It was dark yellowish brown at the depth of 10-20cm, 30-40cm of AS1 and AS2, brown at the depth of 0-10cm of AS1 and AS2 and yellowish brown at the depths of 20-30cm, 40-50cm, 50-60cm of AS1 and AS2). Whereas the soil colour was grayish brown at the depths of 0-10cm, 30-40cm, 50-60cm of MS1 and MS2, dark grayish brown at the depths of 10-20cm, 20-30cm of MS1 and MS2 and brown at the depth of 40-50cm of both the moraine sites (MS1 and MS2). Soil texture is the relative volume of sand, silt and clay particles in a soil. Soils of the study area had high proportion of silt followed by sand and clay (Table 4.2). Soil of the alpine sites was identified as silty loam category, whereas, the soil of the moraine was of silty clayey loam category. Soil Temperature The soil temperature depends on the amount of heat reaching the soil surface and dissipation of heat in soil. Figure 4.2 depicts soil temperature at all the sites in the active growth period. A maximum (13.440C) soil temperature was recorded during the month of July and minimum (4.770C) during the month of October at AS1. The soil temperature varied between 5.10C being the lowest during the month of October to 12.710C as maximum during the month of August at AS2. Soil temperature ranged from 3.240C (October) to 11.210C (July) at MS1. However, the soil temperature ranged from 3.40C (October) to 12.330C (July) at MS2. Soil Moisture (%) Moisture has a big influence on soils ability to compact. Some soils wont compact well until moisture is 7-8%. Â  Likewise, wet soil also doesnt compact well. The mean soil water percentage (Fig. 4.3) in study area fluctuated between a maximum of 83% (AS1) to a minimum of 15% (AS2). The values of soil water percentage ranged from a minimum of 8% (MS2) to a maximum of 80% (MS1). Soil water percentage was higher in the month of July at AS1 and during August at MS1 (. During the month of June, soil water percentage was recorded minimum in the lower depth (50-60cm) at both the sites. Water Holding Capacity (WHC) The mean water holding capacity of the soil varied from alpine sites to moraine sites (Table 4.4). It ranged from a maximum of 89.66% (August) to a minimum of 79.15% (May) at AS1. The minimum and maximum values at AS2 were 78.88% (May) to 89.66% (August), respectively. The maximum WHC was recorded to be 84.61 % during the month of September on upper layer (0-10 cm) at MS1 and minimum 60.36% during the month of May in the lower layer (50-60cm) at MS1. At MS2, WHC ranged from 60.66% (May) to 84.61% (September). However, maximum WHC was recorded in upper layers at both the sites of alpine and moraine. Soil pH The soil pH varied from site to site during the course of the present study (Table 4.5). Mean pH values of all the sites are presented in Figure 4.4 The soil of the study area was acidic. Soil of the moraine sites was more acidic than that of the alpine sites. Soil pH ranged from 4.4 to 5.3 (AS1), 4.5 to 5.2 (AS2), 4.9 to 6.1 (MS1) and 4.8 to 5.7 (MS2). 4.1.2 B. Chemical Characteristics of Soil Organic Carbon (%): Soil organic carbon (SOC) varied with depths and months at both the alpine and moraine sites (Table 4.6). High percentage of organic carbon was observed in the upper layer of all sites during the entire period of study. Soil organic C decreased with depth and it was lowest in lower layers at all the sites. Soil organic carbon was maximum (5.1%) during July at AS1 because of high decomposition of litter, while it was minimum (4.2%) during October due to high uptake by plants in the uppermost layer (0-10 cm). A maximum (5.0%) SOC was found during the month of July and minimum (4.1%) during October at AS2. At the moraine sites, maximum (3.58%, 3.73%) SOC was found during June and minimum (1.5% and 1.9%) during August at MS1 and MS2 respectively. Phosphorus (%): A low amount of phosphorus was observed from May to August which increased during September and October. The mean phosphorus percentage ranged from 0.02 Â ± 0.01 to 0.07 Â ± 0.03 at AS1 and AS2. It was 0.03Â ±0.01 to 0.03Â ±0.02 at MS1 and MS2. Maximum percentage of phosphorus was estimated to be 0.09 in the uppermost layer (0-10 cm) during October at AS1. The lower layer (40-50 cm) of soil horizon contained a minimum of 0.01% phosphorus during September at AS1 and AS2. In the moraine sites (MS1 and MS2), maximum phosphorus percentage of 0.03 Â ±0.01 was estimated in the upper layers (0-10, 10-20, 20-30 cm) while it was found to be minimum (0.02Â ±0.01) in the lower layers (30-40 cm). Overall, a decreasing trend in amount of phosphorus was found with depth in alpine as well as moraine sites Potassium (%): A decline in potassium contents was also observed with declining depth during the active growing season. Maximum value of potassium was found in the uppermost layer (0-10 cm) at all the sites. The mean values ranged from 0.71Â ±0.02 to 46Â ±0.06 at AS1 while it was 0.71Â ±0.02 to 0.47Â ±0.05 at AS2. In the moraine sites the values ranged from a minimum of 0.33 Â ±0.06 to a maximum of 0.59Â ±0.05 in the MS1 and from 0.59Â ±0.05 to 0.32Â ±0.06 at MS2. In the upper layer of soil horizon (0-10 cm), maximum value of 0.74 %, 0.75% of potassium was observed during the month of July at AS1 and AS2. While the values were maximum in the month of October at moraine sites MS1 and MS2 having 0.66% and 0.65% respectively Nitrogen (%): Highest percentage of nitrogen was found in the upper layers at all the sites. Maximum percentage of nitrogen were found during the month of July-August (0.25%, 0.25 and 0.26%, 0.25%) at AS1 and AS2, respectively. Maximum values of 0.18% and 0.15% respectively were found during the month of June at the moraine sites MS1 and MS2. The nitrogen percentage ranged from 0.23Â ±0.02 to 0.04Â ±0.01% at AS1. However, it ranged from a minimum of 0.05Â ±0.01 to 0.24Â ±0.02% at AS2. The nitrogen percentage ranged from a minimum of 0.03Â ±0.01, 0.02Â ±0.04% to a maximum of 12Â ±0.03, 13Â ±0.01%, respectively at MS1 and MS2 Overall, a decreasing trend was noticed in the nitrogen percentage with depth at both the alpine and moraine sites. 4.2. DISCUSSION Soil has a close relationship with geomorphology and vegetation type of the area (Gaur, 2002). Any change in the geomorphological process and vegetational pattern influences the pedogenic processes. However, variability in soil is a characteristic even within same geomorphic position (Gaur, 2002). Jenney (1941) in his discussion on organisms as a soil forming factors treated vegetation both as an independent and as dependent variable. In order to examine the role of vegetation as an independent variable, it would be possible to study the properties of soil as influenced by vegetation while all other soil forming factors such as climate, parent material, topography and time are maintaining at a particular constellation. Many soil properties may be related to a climatic situation revealing thousand years ago (e.g. humid period during late glacial or the Holocene in the Alps and Andes (Korner, 1999). The soil forming processes are reflected in the colour of the surface soil (Pandey, 1997). The combination of iron oxides and organic content gives many soil types a brown colour (Anthwal, 2004). Many darker soils are not warmer than adjacent lighter coloured soils because of the temperature modifying effect of the moisture, in fact they may be cooler (Pandey, 1997). The alpine sites of the resent study has soil colour varying from dark yellowish brown/yellowish brown to brown at different depths. Likewise, at the moraine sites, the soil colour was dark grayish brown/grayish brown to brown. The dark coloured soils of the moraine and alpine sites having high humus contents absorb more heat than light coloured soils. Therefore, the dark soils hold more water. Water requires relatively large amount of heat than the soil minerals to raise its temperature and it also absorbs considerable heat for evaporation. At all sites, dark colour of soil was found due to high organic contents by the addition of litter. Soil texture is an important modifying factor in relation to the proportion of precipitation that enters the soil and is available to plants (Pandey, 1997). Texture refers to the proportion of sand, silt, and clay in the soil. Sandy soil is light or coarse-textured, whereas, the clay soils are heavy or fine-textured. Sand holds less moisture per unit volume, but permits more rapid percolation of precipitated water than silt and clay. Clay tends to increase the water-holding capacity of the soil. Loamy soils have a balanced sand, silt, and clay composition and are thus superior for plant growth (Pidwirny, 2004). Soil of the alpine zone of Dokriani Bamak was silty predominated by clay and loam, whereas the soil of moraine zone was silty predominated by sand and clay. There is a close relationship between atmospheric temperature and soil temperature. The high organic matter (humus) help in retaining more soil water. During summers, high radiations with greater insulation period enhance the atmospheric temperature resulted in the greater evaporation of soil water. In the monsoon months (July-August) the high rainfall increased soil moisture under relative atmospheric and soil temperature due to cloud-filter radiations (Pandey, 1997). Owing to September rainfall, atmospheric and soil temperatures decreased. The soil moisture is controlled by atmospheric temperature coupled with absorption of water by plants. During October, occasional rainfall and strong cold winds lower down the atmospheric temperature further. The soil temperature remains more or less intact from the outer influence due to a slight frost layer as well as vegetation cover. Soil temperature was recorded low at the moraine sites than the alpine sites. During May, insulation period in creases with increase in the atmospheric and soil temperature and it decreases during rainfall. The increasing temperature influences soil moisture adversely and an equilibrium is attained only after the first monsoon showers in the month of June which continued till August. Donahue et al. (1987) stated that no levelled land with a slope at right angle to the Sun would receive more heat per soil area and will warm faster than the flat surface. The soil layer impermeable to moisture have been cited as the reason for treelessness in part of the tropics, wherein its absence savanna develops (Beard, 1953). The resulting water logging of soil during the rainy season creates conditions not suitable for the growth of trees capable of surviving the dry season. The water holding capacity of the soil is determined by several factors. Most important among these are soil texture or size of particles, porosity and the amount of expansible organic matter and colloidal clay (Pandey, 1997). Water is held as thin film upon the surface of the particles and runs together forming drops in saturated soils, the amount necessarily increases with an increase in the water holding surface. Organic matter affects water contents directly by retaining water in large amount on the extensive surfaces of its colloidal constituents and also by holding it like a sponge in its less decayed portion. It also had an indirect effect through soil structure. Sand particles loosely cemented together by it, hence, percolation is decreased and water-holding capacity increased. Although fine textured soil can hold more water and thus more total water holding capacity but maximum available water is held in moderate textured soil. Porosity in soil consists of that portion of the soil volume not occupied by solids, either mineral or organic material. Under natural conditions, the pore spaces are occupied at all times by air and water. Pore spaces are irregular in shape in sand than the clay. The most rapid water and air movement is observed in sands than strongly aggregated soils. The pH of alpine sites ranged from 4.4 to 5.3 and it ranged from 4.8 to 6.1 in moraine sites of Dokriani Bamak. It indicated the acidic nature of the soil. The moraine sites were more acidic than the alpine sites. Acidity of soil is exhibited due to the presence of different acids. The organic matter and nitrogen contents inhibit the acidity of soil. The present observations pertaining to the soil pH (4.4 to 5.3 and 4.8 to 6.1) were more or less in the same range as reported for other meadows and moraine zones. Ram (1988) reported pH from 4.0-6.0 in Rudranath and Gaur (2002) on Chorabari. These pH ranges are lower than the oak and pine forests of lower altitudes of Himalayan region as observed by Singh and Singh, 1987 (pH:6.0-6.3). Furthermore, pH increased with depth. Bliss (1963) analyzed that in all types of soil, pH was low in upper layers (4.0-4.30) and it increased (4.6-4.9) in lower layer at New Hampshire due to reduction in organic matter. Das et al. (1988) reported the simil ar results in the sub alpine areas of Eastern Himalayas. All these reports support the present findings on Dokriani Bamak strongly. A potent acidic soil is intensively eroded and it has lower exchangeable cation, and possesses least microbial activity (Donahue et al., 1987). Misra et al., 1970 also observed higher acidity in the soil in the region where high precipitation results leaching. Koslowska (1934) demonstrated that when plants were grown under conditions of known pH, they make the culture medium either more acidic or alkaline and that this property differed according to the species. Soil properties may ch