Questões

The Pros and Cons of Nuclear Power

Since the disaster at the Fukushima nuclear power plant in Japan in 2011, a debate has been raging (1) the future of atomic energy. Consequently, the safety risks have been well publicized in the global media. But do the risks outweigh the damage that could be done to the planet because of our ongoing addiction to fossil fuels?

Even environmentalists don’t have the answer. They are split over nuclear (2) , and its pros and cons. Some say it is neither safe nor economical because it produces potentially (3) radioactive waste, and reactors are so costly to build. However, others believe nuclear energy is a necessary evil. They say we should continue using it until (4) energy sources, like wind turbines and solar panels, can meet global demand. Supporters also argue that nuclear energy helps cut down on carbon emissions from fossil fuels such as coal and natural gas, which are linked to global warming and pollute the environment. They say this is because nuclear reactors produce a tiny fraction of the carbon dioxide generated by burning coal.

But perhaps the biggest hurdle for atomic energy to overcome is its image problem. Despite industry claims of a strong safety record, critics remain unconvinced because each reactor annually produces up to 30 tons of nuclear waste, which can continue to be radioactive and hazardous for thousands of years. Furthermore, the Chernobyl disaster in 1986 left the public with vivid images of the impact of a nuclear meltdown, including deformed babies, mutated vegetables, and abandoned towns.

While nuclear reactors may continue to be installed in some countries for decades to come, after Fukushima others have decided to rethink their energy policies. For example, the German government has revealed plans for a “green” renewable energy plan, even though it has relied on nuclear power for up to 23 percent of its consumption in the past. It has been announced that all seventeen nuclear power plants would be phased out by 2022. The policy will also promote energy-saving measures encouraging people to insulate their homes, recycle, and reduce waste. Experts argue it could be a risky strategy because Germany doesn’t have natural gas or oil supplies, and coal supplies have been depleted.

Meanwhile, in Brazil, there is just one nuclear plant at Angra dos Reis. Nuclear power represents only three per cent of Brazil’s energy production. After sharp oil price rises in the 1970s, the country’s leaders anticipated future energy supply problems. So they concentrated on developing alternative energy sources including biofuel, hydroelectric schemes, and wind power. 

This approach seems to be working because by May 2012 plans to build more nuclear reactors were shelved by Brazilian officials. The move was welcomed by environmental lobby groups, which had feared a potential ecological catastrophe in case of an accident. If a big country like Brazil, which is the tenth largest energy consumer in the world, can survive and improve its economy without much nuclear power, maybe others can do so, too.

A Catastrophe a Good Audit Trail Can Help You Avoid

PUBLISHED ON FRIDAY, AUGUST 15, 2014 BY ADAM BLUEMNER

      Ladies and gentlemen, reintroducing your old, but underappreciated friend: the humble accounting audit trail.

      Of course, the idea behind the audit trail is simple, really. When you make an entry or change to your accounting records, your accounting software automatically logs the details for future reference. Who did what, when, how, and for how much? It’s the job of the audit trail to make sure that story is always accessible.

      As straightforward as the audit trail is, maintaining and monitoring it properly can keep your business out of some complicated messes, including fraud.

      The Association of Certified Fraud Examiners estimates that 5% of organizational revenues are lost to fraud. That’s more than $3.5 trillion annually defrauded on a global basis. Brought down to the level of the individual organization, the average occupational fraud case amounts to $140,000 of lost revenue.

      The audit trail is the fundamental business tool for both identifying and preventing fraud.

      Fraud, of course, doesn’t just happen magically. It takes an accumulation of actions that will leave footprints. For instance, a common scheme involves entering a record into the AP ledger, printing a blank check, and then assigning a phony payee after the fraudster has made payment to themselves or someone else in on the scheme. This sort of fraud is relatively easy to detect − if there is an active audit trail being maintained and monitored.

      The audit trail doesn’t just provide a mechanism for fraud detection, ..I.. . The presence of a carefully maintained and frequently monitored audit trail also acts as a powerful deterrant, in precisely the same way as a video monitor, alarm system, or any other visible security measure.

(Adapted from: https://softwareconnect.com/accounting/4-catastrophes-a-good-audit-trail-can-help-avoid/)