Abnormally high number of credit memos4/10/2024 ![]() ![]() However there is now strong evidence that significant global warming is occurring. There will always be uncertainty in understanding a system as complex as the world’s climate. Human activities (mainly greenhouse-gas emissions) are the dominant cause of the rapid warming since the middle 1900s (IPCC, 2013)." (2015) 9 Global Change Research Program (Melillo et al., 2014) that global climate has warmed in response to increasing concentrations of carbon dioxide (CO2) and other greenhouse gases. "The Geological Society of America (GSA) concurs with assessments by the National Academies of Science (2005), the National Research Council (2011), the Intergovernmental Panel on Climate Change (IPCC, 2013) and the U.S. "Observations throughout the world make it clear that climate change is occurring, and rigorous scientific research demonstrates that the greenhouse gases emitted by human activities are the primary driver." (2009) 2 Statement on Climate Change from 18 Scientific Associations The following is a partial list of these organizations, along with links to their published statements and a selection of related resources. In addition, most of the leading scientific organizations worldwide have issued public statements endorsing this position. With that said, multiple studies published in peer-reviewed scientific journals 1 show that climate-warming trends over the past century are extremely likely due to human activities. This effort includes citing multiple peer-reviewed studies from research groups across the world, 1 illustrating the accuracy and consensus of research results (in this case, the scientific consensus on climate change) consistent with NASA’s scientific research portfolio. NASA Global Climate Change presents the state of scientific knowledge about climate change while highlighting the role NASA plays in better understanding our home planet. This is based on over a century of scientific evidence forming the structural backbone of today's civilization. Scientific evidence continues to show that human activities ( primarily the human burning of fossil fuels) have warmed Earth’s surface and its ocean basins, which in turn have continued to impact Earth’s climate. What questions will you ask her? What will you do based on her responses?Ħ) Focus on the process.It’s important to remember that scientists always focus on the evidence, not on opinions. ![]() ![]() You have to tell specifically what will be the context of the conversation. Instead of those terms, describe exactly the actions that should occur.ĥ) Talking to the AR clerk is appropriate but you have to give more information than just stating you would talk with her. Suggesting we count the inventory is not an appropriate suggestion since we already know there is a shortage because the inventory was counted.Ĥ) We don't use the terms "audit" or "checks and balances" or "review" because they are vague and don't provide useful information. None of that is related to accounting principles.ģ) The inventory isn't there. We aren't interest in retraining the employee, investigating the employee or bonding the employee. We aren't concerned with punishing anyone by terminating, prosecuting or any other consequence.Ģ) This isn't an HR class. What would you do, and how would you document your decision?ġ) This isn't an ethics class. You also notice the inventory does not reflect the additional inventory resulting from the sales returns and allowances. You have noticed that the A/R clerk has created an abnormally high number of credit memos. This also records a debit to the Sales Returns and Allowances account. Credit memos reduce A/R (accounts receivable) by crediting the account, and it writes off the invoice. Credit memos are created when a product is returned. ![]()
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