Applicability of Alternate Minimum Tax

Applicability of Alternate Minimum Tax All the non-corporate income tax payers are supposed to be paying AMT. The rule for applicability is that the AMT is payable if: Tax under normal Provisions (as per income tax act) is less than AMT. In this case the adjusted total income is considered to be the total income and tax liability is calculated over it. The other rule mentions that the AMT will not be paid by the individual, HUF (Hindu Undivided Family), AOP (Association of Persons) and Artificial Juridical Person if the Adjusted Total Income is not greater than Rs.20 lakhs. Non-Applicability to LLP’s incorporated under foreign Law Limited Liability Partnerships incorporated under foreign laws are not considered â€Å"Firm† as per the definition given under section 2(23) and are considered under the definition given in section 2(17). So, the provisions of AMT are not applicable to such LLPs. Applicability to foreign firms not incorporated under any Foreign Law Foreign firms which are not incorporated as pe r the foreign country law but fits into the definition of â€Å"firm† as per Indian Partnership Act,1932 is considered firm as under section 2(23). So, the provisions of AMT as per chapter XII-BA are applicable to such firms. The Alternate minimum tax liability is as per section 115JC for the income to be chargeable to tax under India. Rate The applicable rate of AMT is 18.5%, which is calculated on Adjusted Total Income. Further, the final AMT is calculated by calculating education and secondary education cess of 3% on 18.5% and surcharge if applicable. Surcharge is not applicable for LLP. A Table containing steps is included in annexure along with an illustration. The steps and illustration are given in Annexure- I and II respectively. As per the provisions of AMT, the final tax liability for the non-corporate assessees is greater of the tax as per normal provisions and Alternate Minimum Tax (Tax @ 18.5 percent (plus secondary and education cess as applicable) on adjusted t otal Income). Alternate Minimum Tax Credit Tax credit is available against future tax liability if AMT is greater than tax under normal provisions. The credit amount is the difference between the two and can be adjusted or carried forward for ten years from the year in which the credit was earned. From the assessment year 2018-19, the period will be fifteen years.The section applicable is 115JD. Set-off is available when the tax as per normal provision for LLP is more than AMT. The amount of set-off is limited to amount paid in excess of AMT. However, the rules regarding carry forward or set-off are not applicable for education and secondary education cess. Further, if the credit is not utilised within ten years then it can’t be availed later on. Interest is not paid on tax credit availed. Application of other Provisions of this Act The provisions are given under section 115JE and are applicable to the non-corporate assessee to whom AMT provisions apply. This section includes advance tax, interest as per sections 234A,234B and 234C penalty. Key points with respect to the New Chapter XII-BA

Business Analysis Report - Flight Centre Essay Example | Topics and Well Written Essays - 2000 words

Business Analysis Report - Flight Centre - Essay Example Current paper focuses on the culture and structure of a well-known Australian company, the Flight Centre. The firm is based on a unique principle: the establishment of small operational centers is preferred instead of large departments; autonomous and flexible small units are used for developing the firm’s operations worldwide. At this point, the firm is strongly differentiated from its rivals – which are likely to use large operational units which can handle a high volume of work but which are characterized by lack of effective communication among their members. Despite its success until today, as explained in the case study, the firm needs to update its culture and structure in order to respond to the challenges of its external environment. The key elements of the firm’s culture and structure are critically evaluated in this paper using relevant literature; the choices available to the firm in terms of culture and structure are also presented, taking into consi deration the conditions in the global market but also the firm’s existing resources and characteristics – meaning its current culture and structure. 2. ... that should be used for managing the various business activities; from this point of view, culture can promote ‘integration and cohesion across the organization’ (Nickson 2007). From a similar point of view, Deal and Kennedy (1988) note that organizational culture indicate ‘the way we do things around here’ (Deal and Kennedy 1988, p.4, in Nickson 2007). Robbins (2009) refers to a quite common definition of culture, which is based on the view that culture, as an element of modern organizations, is ‘a system of shared meaning held by members, distinguishing the organization from other organizations’ (Robbins 2009). Moreover, Dessler (1976) uses three different approaches for defining culture: ‘the structural, subjective and synthetic approaches’ (Dessler 1976, in Dwivedi 1995). The above approaches could be analyzed as follows: the structural approach perceives culture as ‘a set of characteristics which differentiate an organiza tion from another one’ (Dessler 1976, in Dwivedi 1995). At the next level, the subjective approach refers to culture as ‘the view of employees on their organization’ (Dessler 1976, in Dwivedi 1995). Finally, the synthetic approach is based on the combination of the two previous approaches for defining organizational culture (Dwivedi 1995). On the other hand, Schein (1992) describes culture as the ‘perception of a group of individuals/ employees on their organization’ (Schein 1992, in Miller 2008). In the context of the above definition, organizational culture can be successfully defined only if the communication across the organization is satisfactory. The close dependency of culture on communication is also highlighted in the study of Inceoglu (2002); in the above study, reference is made to the sharing of beliefs and

Applied statistics Essay Example | Topics and Well Written Essays - 1000 words

Applied statistics - Essay Example We apply econometric techniques over the period 1970 to 2002, involving 33 observations. In our notation, LGDP is natural logarithm (ln) of real Gross Domestic Product, LC is the log of consumption, LDI is the log of domestic investment, LX is the log of exports, LM is the log of imports, LG is the log of government expenditure and LFDI is the log of FDI. According to Gujarati (2004: 176-177), this model is called as the constant elasticity model that assumes a constant elasticity relationship between the independent variables and the dependent variable, logarithm of gross domestic product. The coefficients associated with the independent variables measure the elasticity of the dependent variable with respect to independent variables, or the percentage increase in the dependent variable (Gujarati 2004: 176). The methodology of this work is informed by the works of Woolridge 2004:2-6 as well as Gujarati 2004:10-12. We begin with economic growth model 1 in which the national income function Y=C+I+G+(X-M). In model 1, however, I = DI + FDI where DI = domestic investment and FDI = foreign direct investment. For model 1 and for the rest of model as well, we assume the existence of constant C in the regression. Otherwise, interpretation of the regression will be different without a slope (Gujarati 2004: 167-169). We need not worry on the interpretation of the constant in a regression because it need not always have an interpretation (Gujarati 2004: 167-169). Table 1 suggests that all regressor variables of the regression, except for LFDI and LG are significant at the 0.01 level. This means that for all coefficients, except LFDI and LG, we can reject the applicable null hypothesis that ï  ¢i =0 to accept alternative hypotheses that are consistent with economic theory. Based on the theory of the national income function in economics, we expect the signs to be as follows: ï  ¢2>0, ï  ¢3>0, ï  ¢4>0, ï  ¢5>0, ï  ¢6>0, and ï  ¢7

Diplomatic Relations between Countries Essay Example | Topics and Well Written Essays - 2500 words

Diplomatic Relations between Countries - Essay Example For example, there is "rupture" which is often used to refer to a breach of diplomatic relations. However, it may also connote a lesser deterioration in relations between two states.1 Lesser deterioration is what may generally obtain in diplomatic relations and not complete breakdown which implies belligerent status such as war. Diplomatic relations are rather complex in that both relationship issues and substantive issues maybe involved. The first refers to the way countries deal with each other, whether logically or emotionally, clearly or ambiguously, honestly or deceptively.2 The second concern issues that are the subjects of discrete negotiations, for example, the terms of a treaty, the price of one product, the levels of armaments.3 Apparently, when relationship is not problematic, substantive issues are easier to deal with. History is replete with accounts of diplomatic relations gone sour and broken down, followed by corresponding actions taken. A complete breakdown is a serious matter, implying that the countries involved are not interested even in the future where they can be friends. 4 Nevertheless, there are ways of salvaging fledgling relationships, but they need to follow some basic principles. For this portion, this paper largely centers on discussions of Scott Brown,5 a founding member of the acclaimed Harvard Negotiation Project. Brown advises to be unconditionally constructive on relationship issues. He states that indeed, many diplomatic relations function poorly, and he explains why and how they can be improved. II. Diplomatic Relations Before any substantive issue is to be dealt with, relationship issues must be looked into. There are six categories of relationship issues according to Brown: 6 the balance of emotion with reason between the two countries; their level of common understanding; the extent and nature of communication between them; the degree of trust between the two; the level of coercion as a method of influence; and, the degree of acceptance of the legitimacy of the negotiating partner. Diplomatic relations may therefore be said to have strong correlations with understanding, communication, trust, influence, and acceptance of negotiator. If something is wrong with any of these, the diplomatic relation may not be exactly wholesome but tittering on the brink of rupture. A. Mediated relationships. Diplomatic relations may be understood as special relationships between countries where they ink agreements, whether economic, political, social, and the like. These relations are specially firmed up with treaties to keep peace and order in the region, and at times with the involvement of a bigger power. The Taiwan Relations Act of 1979 was signed into law for the purpose of establishing a new relationship with Taiwan after U.S. recognized the People's Republic of China.(PRC)7 One thing that plagues Taiwan seemingly forever is its determination to be the China, and the United States in this case acts as mediator. Since it is the PRC that the United States has recognized, it also has to chalk up a relationship with Taiwan. In Wen Jiabao's 8 speech hosted by nine American Organizations, he said that people sincerely hope to see a peaceful settlement of the Taiwan question in the midst of Taiwan's separatist tendencies. Batting for the One China policy, and challenging America to understand it, Wen Jiabao

The Ranque-Hilsch Vortex Tube

The Ranque-Hilsch Vortex Tube David Newson Abstract The Ranque-Hilsch vortex tube is a simple mechanical device often used for refrigeration in industrial manufacturing as it requires only a supply of compressed gas. Despite having no moving parts the vortex tube is able to separate the compressed gas into two separate streams – one hot and one cold with temperatures observed in the range of -5 to 55. Different explanations for the processes taking place within the device haven been proposed but there is currently no single accepted theory. A fundamental understanding of the vortex tube and the equipment has been reached and the groundwork has been laid for further experimental investigation and numerical computational fluid dynamic modelling. Introduction The Ranque-Hilsch vortex tube, often referred to simply as a vortex tube, is a mechanical device involving no moving parts that can be used to separate a stream of high pressure compressed gas into two lower pressure streams of varying temperatures. The cold stream is able to reach temperatures as low as -30 ºC whilst the hot stream can reach temperatures of up to 110  ºC [1]. First invented by French physicist G. Ranque in 1933 [2] the vortex tube was unpopular at the time due to its low efficiency and the idea was discarded until 1946, when German engineer R. Hilsch took it upon himself to improve the design [3]. With increased efficiency the vortex tube became an effective and popular spot cooling device for laboratory equipment, cutting tools such as lathes and mills, and other industrial processes. Since then there has been numerous attempts to find ways to further increase its efficiency and fully understand the processes leading to the temperature separation. The processes taking place within the vortex tube are simple to observe, but more difficult to accurately explain and model. It begins with compressed gas entering the vortex tube tangentially through a swirl generator creating an initial vortex inside the tube with rotational speeds of up to 1,000,000 RPM. The vortex moves along the length of the tube until it reaches an adjustable valve allowing a fraction of the gas to escape. The remaining gas is forced back down the centre of the tube, creating a secondary vortex. This secondary vortex has a reduced diameter and is contained within the initial vortex and travels in the opposite direction back along the length of the tube. When the secondary vortex reaches the other end of the tube all remaining gas is expelled through an opening. While this is taking place, energy is transferred from the inner vortex to the outer vortex, causing the temperature of the outer vortex to increase, and the temperature of the inner vortex to decrease. As the gas from the outer, hotter vortex and the gas from the cooler, inner vortex are expelled at opposite ends of the tube the two streams of varied temperature can be directed as required and the ratio of the temperatures controlled by changing the amount of gas allowed to be expelled at the adjustable valve. Figure 1. Initial and secondary vortexes within a vortex tube [4] There are currently different explanations for the temperature separation within the vortex tube with no theory being conclusively proved. It is currently thought that the energy transferred between the vortexes is through friction of the two vortexes rotating against one another but it is unknown whether the gas within the tube experiences â€Å"solid body rotation†, where the angular velocities of the of both the inner and the outer vortexes are the same or if the two vortexes are rotating at different angular velocities. Further investigation into the speed of rotations of the vortexes within a Ranque-Hilsch Vortex Tube will provide greater understanding of the energy transfer. Equipment The experimental set up consisted of a Ranque-Hilsch Vortex Tube, two flow gauges that could be placed at positions A,B or C, two thermo couples, a gate valve and a pressure gauge positioned as shown on figure 2 below. Figure 2. Schematic of experimental setup The vortex tube was supplied by compressed air with a mains pressure of 6.6 bar with the gate valve used to control the pressures and flow rates into the vortex tube. The flow gauges used were rota meters with a range of 30-300 litres per minute. Rota meters are made of a tapered tube with a â€Å"float† inside that is lifted up by the drag force created by the flow of the liquid around it and pulled down by gravity. A higher flow rate increases flow speed and drag causing the float to be lifted higher up the tube, however, as the float is lifted higher up the tube the tube widens due to the taper and the drag force decreases until the float reaches its new equilibrium. The equilibrium can be found using the equation . (1) Where is the mass of the float, is acceleration due to gravity, is the density of the fluid, is the velocity of the object relative to the fluid, is the reference area and is the drag coefficient. With the float in equilibrium the flow rate can be read off scale at a specified point on the float. Due to the simple nature of rota meters they are affected by changes in pressure and temperature and the displayed numbers are only valid at atmospheric pressure and standard atmospheric pressure. Correcting for the effects of pressure (2) Pressures above atmospheric pressure allows greater capacity for a flow meter and the above equation is used to determine the actual flow rate at varying pressures. Correcting for the effects of temperature (3) Temperatures above standard atmospheric temperature decreases maximum flow rate and the above equation is used to determine the actual flow rate at varying temperatures. The flow gauges have an unknown impedance which has to be calculated in order to make sure placing them in the system doesn’t affect the measured pressures nor the fraction of gas expelled through the hot end valve. If it does affect the system knowing the impedance allows corrections to be calculated. The impedance is calculated by measuring the rate of flow through a single flow gauge as a function of pressure. Figure 3. Experimental set up to calculate flow gauge impedance The vortex tube itself has no moving parts and consists of very few pieces. Compressed gas is fed in through the air inlet and as it passes through the generator creates a vortex inside the spin chamber, the vortex propagates along the length of the tube with air exiting out both the hot end valve and the cold end cap. Figure 3. Schematic of Meech Vortex tube [5] The only interchangeable part of the vortex tube is the generator. The generators determine the volume of gas flow through the vortex tube and the fraction of the incoming air that exits in the cold stream – the cold fraction. The cold fraction may also be altered by adjusting the hot end valve. The total flow can be calculated using (4) Where PSIG is pounds per square inch gage. The cooling and heating power in BTUH (British Thermal Unit per Hour) can be found by using the following: For Cooling: (5) For Heating: (6) Where 1 = 0.293W, = cold fraction, = cold airflow, = hot airflow, = inlet pressure, = cold stream temperature, = hot stream temperature Results The impedance of the flow gauges were calculated by plotting flow against pressure and calculating the gradient. Figure 4. Calibration of flow gauges The gradient calculated from figure 4 is which equals The gradient was then used to calculate impedance using (7) This gives a value for the impedance of the flow gauges of acoustic ohms. Figure 5. Temperature of streams as function of pressure Figure 5 shows the relationship between the temperatures of the stream and the inlet pressure. The two trend lines intersect at 0 pressure at 23 which is the temperature of the compressed air before it entered the vortex tube. The gradient of the hot stream trend line is 8.3 and the gradient of the cold stream trend line is -7.8 0.05. This shows the temperature of the hot flow is increasing faster than the cold flow is decreasing suggesting a cold fraction of above 0.5. Figure 6. Flow rates as a function of pressure Figure 6 displays the flow rates at each of the 3 positions A,B and C from figure 2. The flow rate of the cold stream is higher than the flow rate of the hot stream confirming that the cold fraction is above 0.5 as proposed from the findings in figure 5. This figure demonstrates the corrections to the flow rate using equation (2) as before the equation is applied the measured flow rate in (green) is significantly lower than the measured flow rate out (cyan). After the correction is applied the measured flow in (magenta) is equal to the measured flow out. This is based on the assumption that the pressure at the flow gauge in position A is 6.6 bar – the pressure of the mains gas supply. Figure 7. Energy flow rates as a function of pressure Figure 7 shows the rates of flow of internal energy of the gas at points A,B and C calculated by combining the following equations (7) (8) Into (9) Where is pressure, is volume, is number of moles, is the molar gas constant, is temperature and is internal energy. From this figure it seems that no energy is lost from the system and it is simply transferred between the two flows of the gas. This is expected based on the previous result as internal energy is proportional to volume and the volumes of gas flowing in and out of the tube were constant. Discussion After much investigation the temperature and energy separation and rate of flow appear linear as a function of inlet pressure. This was not always the case as for a long period of time the volume of gas measured being expelled by the vortex tube was vastly larger than that being measured entering the tube and the rate of flows were not linear. However, after studying the equipment it was found that this was due to the flow gauges being effected by temperature and pressure. Once the raw data was corrected by taking into account for these varying conditions the data matched up to initial predictions and with far fewer anomalies. The temperature difference of the two streams was observed and; with a cold fraction greater than 0.5 the cold stream was measured to have a higher rate of flow but there was a greater temperature difference in the hot stream from the initial temperature of the gas. The current data suggests that the gas as a whole does not gain or lose any internal energy and that energy is only transferred between the gas from the cold stream to the hot stream, however, this is under the assumption that the pressure at the flow gauge in position A was constantly at 6.6 bar. If this is not the case a slight difference in pressure could reveal changes in the internal energy of the gas which could help explain the processes happening within the tube. Conclusion The equipment has been calibrated and raw data is able to be corrected to provide correct results. Temperature separation has been measured in the range of -5 to 55 with the rate of change of temperature corresponding to the cold fraction of the generator. The internal energy of the gas has been observed to remain constant; transferring only between the cold and the hot stream but there is scope to further investigate this. A basic understanding of the vortex tube has been reached and the groundwork has been laid for further investigation. With further sampling it is hoped the energy separation will be understood in greater detail and that the theory that the gas undergoes solid body rotation will be proved or disproved. Future work Future work will include experimental investigation continuing looking into the transfer of energy within the vortex tube including more detailed analysis of rate of energy flow examining whether the gas loses, gains or conserves internal energy. Different generators of varying efficiencies and cold fractions will be investigated and documented and an attempt to build a probe to determine whether the angular velocities within the vortex tube vary or are constant will take place. Aside from the experimental work computational fluid dynamics will be used to numerically explore the inner workings of the vortex tube by creating a two dimensional computational model of a vortex tube using COMSOL software using the k-ÃŽ µ model to simulate the temperature separation phenomenon. Figure x shows the temperatures of the hot and cold streams achieved by three different generators as a function of flow. The results show that the generators that produce the lowest temperatures have a lower flow rate, this is expected as there is a similar amount of energy separation for each of the generators and you can choose to have a smaller quantity of very cold gas or a larger quantity that is not as cold, or a compromise as desired. This is important as it makes the vortex tube more adaptable for industries using it for spot cooling and the temperature and flow rate can be adjusted as required. References [1] Meech air technology brochure. 2013. http://www.meech.com/resources/362/MAT.pdf [2] G. J. Ranque, â€Å"Experiments on Expansion in a Vortex with Simultaneous Exhaust of Hot and Cold Air,† Le Journal De Physique et le Radium (Paris), Vol. 4, 1933. [3] R. Hilsch, â€Å"The Use of the Expansion of Gases in a Centrifugal Field as Cooling Process,† Review of Scientific Instrument, Vol. 18, 1947. http://scitation.aip.org/docserver/fulltext/aip/journal/rsi/18/2/1.1740893.pdf?expires=1386863841id=idaccname=freeContentchecksum=2218A70412ADD7B3EFBAAC108BCC9ABE [4] http://en.wikipedia.org/wiki/Vortex_tube [5] Meech Static Eliminators Ltd www.meech.com

James Joyces Araby - Setting and Theme in Araby :: Joyce Dubliners Araby Essays

How the Setting Reinforces the Theme and Characters in Araby      Ã‚  Ã‚  Ã‚   The setting in "Araby" reinforces the theme and the characters by using imagery of light and darkness.   The experiences of the boy in James Joyce's "Araby" illustrate how people often expect more than ordinary reality can provide and then feel disillusioned and disappointed.   The author uses dark and obscure references to make the boy's reality of living in the gloomy town of Araby more vivid.   He uses dark and gloomy references to create the mood or atmosphere, then changes to bright light references when discussing Mangan's sister.   The story expresses its theme through the setting, the characterization of the boy and his point of view as the narrator.      Ã‚  Ã‚  Ã‚  Ã‚   Darkness is used throughout the story as the prevailing theme.   James Joyce's story begins at dusk and continues through the evening during the winter, in Araby Ireland.   He chooses this gloomy setting to be the home of a young boy who is infatuated with his neighbors sister.   The boy is young and naive and he leads a dull and boring life.   Joyce uses darkness to make the boy's reality more believable through more vivid, precise descriptions.      Ã‚  Ã‚  Ã‚  Ã‚   Bright light is used to create a fairy tale world of dreams and illusions.   James Joyce uses the bright light when describing Mangan's sister, the boy's infatuation.   The protagonist is infatuated with his neighbor's sister and he imagines that he will heroically bring her something back from the bazaar.   Joyce refers to bright light when discussing Mangan's sister in order to give her a heavenly presence.   Light is used to create a joyful atmosphere.      Ã‚  Ã‚  Ã‚  Ã‚   The ending of the story is filled with images of darkness and light. James Joyce uses the lights of the bazaar to illustrate the boy's confrontation with reality.   The bazaar lights are almost all off because the bazaar is almost closed.   This is significant because the boy wants the bazaar to be bright and open, but it is dark and closed.   This is when the boy finally realizes that

Effects of Global Warming on Coral Reefs Essay

The global warming is perhaps one of the very serious environmental problems that the world is facing right now. As many studies made by experts have illustrated, the problem of global warming affects every aspect of human and Earth life. It is not only the humans that are directly affected by the global warming. Other aspects of the ecology and natural ecosystem suffer as well because of the occurrence of global warming. The coral reefs, an important part of the ecosystem because of its role in sustaining several animal life particularly those of fishes which depend on coral reefs for their protection, reproduction and sustenance, is under attack by the effects of global warming. This paper is focused on writing about the effects of global warming on the coral reefs so that the extent of the damage that global warming caused to the coral reefs, as well as to other life forms and other aspects of the ecosystem, can be ascertained. Effects of Global Warming on Coral Reefs There are many different ways in which the global warming problem of the planet can affect the coral reefs found in sea and ocean beds in different parts of the planet. One of the effects of global warming to the coral reefs found in the seas and oceans around the world is coral bleaching. The rate of bleaching of the coral reefs continue to increase – as the Earth’s temperature continue to rise, the coral reefs reaction to it is primarily bleaching (Fujita 75). There were already cases of documented mass coral reef bleaching in the past, but experts believe that the entry of the global warming problem would cause the extension and continuation of the bleaching of the coral reefs because this is how the coral reefs react to the warming temperature in the planet. â€Å"Global warming would then continue to increase sea temperatures and induce mass coral bleaching (Fujita 75). † Warning from Concerned Groups Because of the available technology that mankind can use, combined with the level of science and technology being used and practiced by many scientists today, it was not impossible that the ill effects of the global warming that was present and illustrative in the changes happening to the coral reefs was something that was already predicted by some scientists. It is something that environmental groups were also talking about even before global warming made its presence truly felt, before the first signs of serious damage to coral reefs was seen and documented. Rodney Fujita, who authored books about the environment particularly of the ocean, talked about how he and some other scientists forewarned the government and the people about the impact of global warming to the coral reefs during the time when the government had enough time and opportunity to make the impact of global warming less devastating as it is today. â€Å"Tom Goreau, Jr. , a scrappy and (as it turns out) prescient coral reel ecologist, and I were among the first to warn that coral bleaching was likely to increase if global warming was allowed to proceed. Environmental Defense, Greenpeace and other environmental groups soon joined the chorus of cautionary voices (Fujita 75). † Looking at the situation now, the assessment can be either the government did nothing or what they did was insufficient. Looking at the situation now, there is no doubt that there are many proofs that will testify to the damaging effects of global warming to the coral reefs in the ocean. The sad part of the problem is that during the time when the bleaching effect was just a theory from a group of scientists, no one took it seriously. â€Å"Our theory that global warming would result in more extensive coral bleaching was met with disdain by many in the coral reef scientific community (Fujita 75). † Today, with the increased problem in bleaching in the coral reefs and the growing problem of global warming, the planet is edging closer and closer to the edge of the dangerous precipice that can ultimately force the state of environment health and stability to plummet towards total disaster. Other Effects to the Coral Reefs by Global Warming Other scientists and experts believe that aside from the bleaching of coral reefs, there are also other ways in which global warming can impact on the coral reefs, and the prospects are no better than the bleaching effects. Some experts believe that there are global warming effects to which the coral reefs are direct or indirect targets (Oliver 306). Take for example, the characteristic of global warming that influences the drastic change in weather patterns. Because of global warming, typhoons, hurricanes and cyclones can be stronger and more common than the usual. When this happens, coral reefs are affected because these natural catastrophes also destroy coral reefs. â€Å"Global warming also leads to other changes in the climate system that can affect reefs. Cyclones (hurricanes, typhoons) can destroy coral reefs (Oliver 306). † Another impact of global warming is the rise of sea level. This can have potentially dangerous effects on coral reefs. There are coral reefs situated near shores. When the sea level rises, the water can drag inside the sea/ocean minerals and other chemical found on land that can be dangerous to the coral reefs especially those situated near the shore where the source would come from. â€Å"The relatively small rise could affect reefs near land if flooding of the coastal zone releases nutrients and sediments that degrade water quality (Oliver 306). † The coral reefs are also in danger of being exposed to high rate of sedimentation. Because global warming brings about heavy rains, the rain would take earth and other particles from deforested areas and lead it towards seas and the resulting sedimentation is believed to result to something which is not in the best interest of the nearby coral reefs. â€Å"Increased precipitation on land can lead to greater sedimentation on many reefs, particularly those near deforested areas (Oliver 306). † The acidity of the ocean because of global warming also has an effect on coral reefs, its calcium content which in the long run can make the coral reefs weaker and more fragile than usual. What is important to stress here is that the effect of global warming on coral reefs can also impact humans. â€Å"It is likely, however, to result in changes to reefs which will adversely affect local communities dependent on reefs for their livelihood (Dipper 421). † Because of this, it is important to put importance on the coral reefs and how to save it from the effects of global warming. Works Cited Dipper, Frances. Elements of Marine Ecology. Elsevier Science and Technology Books, 1998. Fujita, Rodney. Heal the Ocean: Solutions for Saving Our Seas. New Society Publishers, 2003. Oliver, John E. The Encyclopedia of World Climatology. Springer-Verlag New York, LLC, 2005.