Prevention and Control of Common Conifer Tree Diseases

Like any kind of tree, the conifer is susceptible to a number of diseases that can damage or destroy it. Sometimes, these diseases strike trees in the forest; other times, only urban or suburban trees are stricken. Dead and dying trees are unsightly but theyre also a potential safety hazard. In populated areas, rot can cause limbs to drop or entire trees to collapse, especially during storms. In forested areas, dead trees can dry out, creating fuel for potential forest fires.  By learning how to recognize different conifer diseases, you can improve the health of trees on your property and preserve the integrity of the local ecosystem. Types of Conifer Disease Softwood or coniferous trees can be harmed or killed by disease-causing organisms called pathogens. The most common tree diseases are caused by fungi, though some diseases are caused by bacteria or viruses. Fungi lack chlorophyll and derive nourishment by feeding on (parasitizing) trees. Many fungi are microscopic but some are visible in the form of mushrooms or conks. Other factors affecting tree disease include climate and where the tree or trees are planted. Not all parts of a tree may be affected or exhibit symptoms. Disease may strike the needles, stem, trunk, roots, or some combination thereof. In some instances, trees can be saved by applying pesticides, trimming the diseased portions, or removing neighboring trees to provide more room. In other cases, the only solution is to remove the tree entirely. Needle Cast Needle cast is a group of tree diseases that cause conifers to shed needles. The symptoms of needle cast tree disease first appear on needles as light green to yellow spots, which eventually turn red or brown. Tiny black fruiting bodies form on the surface of the needles before or after the infected needles are shed. If left untreated, fungal growth can kill the entire needle. Treatment options include applying fungicides, removing diseased needles at first sign of infection, and trimming neighboring greenery to prevent overcrowding. Needle Blight This group of needle blight tree diseases, including Diplodia, Dothistroma and brown spot, attack conifers at the needles and on twig tips. Infected needles often fall from the tree, creating a denuded look. Blight can result in dramatic browning of the foliage, beginning on the lower branches. Repeated annual cycles of infection can result in dead limbs and eventual loss of any meaningful ornamental value. The most effective treatment option is  copper fungicide spray, but you may have to spray repeatedly in order to break the life cycle of the fungi that causes blight. Canker, Rust, and Blister The term canker is used to describe a dead or blistered area in the bark, branch, trunk of an infected tree. Dozens of species of fungi cause canker diseases.   Cankers often appear as waxy discharge on the bark. Blisters or galls appear on branches and look like cysts or tumors on the surface of the bark and may also occasionally produce a waxy or yellowish discharge. Often, lower branches will be the first to show symptoms. Treatment options include pruning affected areas and applying a fungicide. Wilts and Root Diseases These are wood-decay diseases. They may get in through wounds in the lower part of the tree or penetrate roots directly. They involve the roots and in some cases the butt also. These fungi travel from tree to tree either through the air or soil.   Symptoms include die-off of needles on entire branches or limbs, peeling bark, and dropped branches. As rot progresses, the underlying root structure decays, making the tree unstable.  Treatment options are few; in many cases, the entire tree must be removed. If you plan to treat a diseased tree yourself, remember to follow all product directions if using fungicide. Make sure you are properly equipped and wearing goggles, gloves, and other safety gear if you plan to remove part or all of a tree. When in doubt, call a professional tree service. Sources Murray, Madeline. Diseases of Conifers. Utah State University Extension. 3 February 2009.Pataky, Nancy. Common Conifer Diseases of Forests. The University of Illinois Extension. 2009.Wollaeger, Heidi. Preventing, Diagnosing, and Managing Diseases in Conifers. Michigan State University Extension. 5 December 2013.

Poetry Explication Because I Could Not Stop For Death

Poetry Explication: Because I could not stop for Death Because I could not stop for Death by Emily Dickinson processes the life leading up to death and eternal life. The speaker is telling the poem many years after death and in eternal life. She explains the journey to immortality, while also facing the problem of sacrifice and willingness to earn it. The poem is succulent in alliteration, imagery, repetition, personification and rhyme. A notable shift in almost all of the poems direction occurs as well. By doing so, Dickinson, a poet in the American Romantics era, sets forward an idea that immortality will appear in the afterlife of an individual who believes so. The Poem begins with a personification of death as kindly (3). By doing this, the speaker introduces a portrayal on death that might have conflictions. Most of the times, death has a negative connotation. Whether it is an inevitable or tragic view, it opposes to what is seen in the poem. The speaker accepts death as a frien dly invitation when the time is right, rather than something that is bound to happen. The speaker then joins immortality, personified as a passenger in a carriage. Immortality simply cannot be a passenger as it is a non-living thing. The reasoning for this could be that immortality ties together the link between the speaker and death, ultimately introducing the voyage to come. The first stanza sets a precedent of a meter to follow throughout most of the poem. The first line contains eightShow MoreRelatedLanguage And Literature Courses And Ap U.s. History1281 Words   |  6 PagesI’ve always struggled to break the boundaries entangled within the composition of traditional essays. Between AP Language/Literature courses and AP U.S. History, my writing had become noticeably formulaic; I relied heavily on templates and felt awkward abandoning the traditional five paragraph essay. 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Relevance and Disclosures in Environment †Free Samples to Students

Question: Discuss about the Relevance and Disclosures in Environment. Answer: Introduction: According to IAS 36, it is necessary to test goodwill at least yearly for impairment at the lowest level monitored on the part of the management. It could not be more in contrast to the operating segment belonging to under IFRS 8 Operating Segments. If it is based on individual cash-generating unit (CGU), goodwill impairment needs to be carried out on individual basis (Baboukardos and Rimmel 2014). However, when goodwill is impaired based on a bigger group of CGU, the reflection needs to be made through the impairment testing of goodwill. In case, the carrying amount of the CGU group including goodwill is lower than the recoverable amount, there would be no recognition of impairment. However, if the recoverable amount is lower than the carrying value of the CGU and allocated goodwill, it is impaired. This particular charge of impairment is allocated initially to the balance of goodwill for minimising it to zero and after that, pro rata to the carrying amount of other assets within CGU group (Glaum, Landsman and Wyrwa 2015). The testing of goodwill is carried out for impairment when there is an impaired indicator or at the time, there is an indicator that the CGU to which it is distributed is impaired. At the time the indicator of impairment is associated with particular CGU, it needs to be tested distinctively for impairment before the testing of goodwill and the group of CGU together is conducted (Ifrs.org 2017).This method could be adjudged as impairment-only approach. Conversely, there is another approach associated with the IFRS Goodwill and Impairment Project, which is termed as amortisation and impairment approach. As amortisation has direct influence on the net income of an organisation, the investors need to dissect this significant component. If the current valuation of goodwill is greater in contrast to the fair value less the amortisation expense, the asset is termed as impaired. In such instance, the difference in current value and fair value is treated as impairment charge (Aschfalk-Evertz and Oliver 2013). This entry helps in adjusting goodwill to the fair market value on the balance sheet. In many situations, when an organisation acquires the assets of another organisation, the goodwill of the usurped organisation reduces in value. In this case, the cost of impairment is charged off the books of the new owning organisation to bring the value of goodwill to fair market valuation. As long as there is responsible management of impairment costs, the investors could obtain an insight of the correct company valuation. In addition, since many inferences and variables are associated with ascertaining amortisation and the life expectancy of goodwill, the cost of impairment could be used in manipulating the balance sheet. Thus, it could be stated that the amortisation and impairment-only approach could be used on the part of the organisations in relation to accounting for goodwill, since IFRS lays stress on disclosures of fair value. As per the IFRS project related to impairment of goodwill, it is necessary to conduct goodwill impairment testing, as the previously acceptable appraisals of goodwill might not pass the rules of fair value. Hence, not following this accounting rule might have legal ramifications with loan agreements and acquisition agreements. According to the annual report of the organisation, goodwill is recorded at $10 million due to purchase of a subsidiary five years ago. In addition, the profit has been obtained at $3 million every year. However, no goodwill impairment has been carried out after the asset is acquired. Since such testing is not conducted, it might have the following repercussions: The restatement of past income statements is necessary and there would be greater net income (Kabir and Rahman 2016). There would be no effect on goodwill, which would hinder the creation of deferred tax asset, if there is a reduction in deferred tax liability. As a result, there would be increase in the value of shareholders equity, since no impairment loss is recorded in the income statement. There would be decrease in current and future non-current asset turnover for the organisation. Debt-to-assets would be higher, which would bear direct impact on the cash flow ratios. There would be fall in future net income, due to higher asset value and greater depreciation expense (Lind and Arvidsson 2014). Thus, based on the above discussion, it is advised to Mr. Gilchrist to adopt the goodwill impairment testing for avoiding any lawsuit along with maintaining transparency in financial statements and disclosures. References: Aschfalk-Evertz, A. and Oliver, R., 2013.Goodwill impairment testing according to IFRS in the United Kingdom: An empirical analysis of the discount rates used by the thirty largest FTSE 100 companies(No. 75). Working Papers of the Institute of Management Berlin at the Berlin School of Economics and Law (HWR Berlin). Baboukardos, D. and Rimmel, G., 2014, March. Goodwill under IFRS: Relevance and disclosures in an unfavorable environment. InAccounting Forum, 38 (1), pp. 1-17. Glaum, M., Landsman, W.R. and Wyrwa, S., 2015.Determinants of Goodwill Impairment under IFRS: International Evidence. Working Paper, available at: https://ssrn. com/abstract= 2608425. Ifrs.org. (2017).IFRS. [online] Available at: https://www.ifrs.org/ [Accessed 13 Oct. 2017]. Kabir, H. and Rahman, A., 2016. The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia.Journal of Contemporary Accounting Economics,12(3), pp.290-308. Lind, E. and Arvidsson, M., 2014. Indicators of goodwill impairments: Pre-and post-acquisition indicators ability to predict future impairments.