Insurance Act Review Discussion Paper Internal Audit Report: Fill & Download for Free

Auditing refers to the periodic examination of accounts, documents, and vouchers in a corporate world. This financial certainty will help people understand the ascertained workplace. Here the vouchers and accounts cannot fulfill.Auditing will take place in both the corporate and public sectors. It recognizes all the possible pieces of evidence that evaluates and formulates the opinion bases on communication that carry out.Types of Auditing:In simple terms, auditing is nothing but an analysis of the current system, reports, and process of the organization.Here are some of the types of auditing that enlisted below,Construction auditTax auditInvestigative auditFinancial auditInformation system auditCompliance auditOperational auditObjectives of an Audit:The main objective of the auditing is to provide a suggestion on financial reports and statements.For this, the auditor needs to analyze all the financial statements to check the financial position of the entity.Though the auditing will not cover all the errors and frauds that happened with the help of financial reports provided.Here the main objectives of the auditing categorized into two types. They are(i) Primary objectives(ii) Subsidiary objectives.Primary Objectives of Auditing:The main objectives of auditing also know as the primary objectives of auditing. Some of them mentioned belowAnalyzing the internal system.Checking the authenticity and validity of transactions.Examining arithmetical accuracy of books of accounts, casting, balancing, etc.Finalizing the current value of assets and liabilities.Inspecting the variance between capital and revenue type of transactions.Secondary Objectives of Auditing:The secondary objectives of auditing also known as subsidiary objectives of auditing. Moreover, these are the type of objectives which help you in completing primary objectives. Some of them areFinding and preventing errorsFinding and preventing of fraudsUnusual stock valuation.For a clear overview of auditing, refer to this article in PDF format, archiveImportance of Auditing:Auditing is nothing but an inspection of all the financial and statutory records relating to the company’s financial position.This mainly done for confirming the fair view of the reports or the authenticity of reports of an organization.Importance of Financial Audit for Small Businesses:Helps in attaining various important objectivesMisstatement risksPrevention of any type of fraudsCost of capitalLet us now look at a few advantages and disadvantages of auditing.Merits or Advantages of Financial Audit:Auditing is a best practice that ensures the growth of public companies. Many of the stakeholders of the business are financial statements of the audit. Some of them listed below:Auditing considers the place of substantive testing and the need to verify it. It considers following the set of rules. It mentions the maximum of the costs so that people can have prior intimation about the auditing. Here are some of the advantages of an audit program or the benefits of auditing.1. Access to the capital market:The public has to remain under the security exchanges and the requirements given under it. Once the auditing does the accounts that audit easily accepted by the Government such as Central banks, public authorities. This carries greater authority standards for the account to authorized.2. Lower capital cost:This has reduced information that associates with the financial statements that have lower interest rates and return on their investments. Sometimes this activity provides facilitated settlements and claims of a partner. By performing the process of auditing frauds and errors can be rectified on time.3. Deterrent to fraud and inefficiency:Auditing that has carried out has to be within the claimed accounts department. In the event of loss, the property that will maintain a fund is transferred. In case if the public has a separate ownership plan then the claims have to be resolved from the insurance claims.4. Operational improvements:An independent auditor can control and achieved operating efficiency within the client’s organization. It has an influence on the staffs along with the members of the client’s organization.5. Ownership:If a public company deals with the audition they can try to reassure the stakeholders about the accounts that maintained properly.6. Amalgamating members of the company:The nature of each organization will be to define the goals. This amalgamation helps in uniting people to work together as a team. This combination or unity can found during the process of auditing.7. Value of business:The event of purchase has to identify within the management and by the sales team. It interrelates with the settlement of claims, retirement funds, etc. In case of loss of property, one has to enhance the activities with moral values.8. Gathering information about profit or loss:This gathering will help in discussing the profit and loss of the company. Here employees can disclose their ideas upon which they are lacking and how can they overcome those obstacles.9. Confidentiality:During the process of the external audit, there is more private information such as internal employee salary, CPF, etc. It may be significant for the person to learn about the organization. It is because the auditor makes the consideration and conducts the meetings that hold regarding the audit.10. Assessing the tax:It is the process of calculating one’s property. The person who calculates called as an assessor. This information will record in the local government regarding taxes and support. It has a specialization in the preview logics that specifically modify for the sake of insurance.11. Proof can presents:During the audit, one may collect the details from the person to ensure that every property has a legal proof. It helps in the evaluation of further discussions. It helps in increasing the goodwill that might keep track of the collected data.12. The event of a loss:In the event of loss of lives or property, an individual can get help from the insured. It determines the values for business in the matter taking better decisions on their own. It enables one to collect details about the accounts and properties that maintained.13. Settlement of claims:The settlement of claims demands the enhancement and better atmosphere that sequenced within the organization. For accessing and influencing moral values one has to restrain themselves from performing fraudulent activities.14. Settlement of disputes:The disputes between the management can settle easily that handled within the past accounts. This requires independent information that enhanced the accurate assessment of the traders. It has a more constructive way of improving the efficiency of business within the management.15. Reports:It produces the report of the truth and fairness of the reported audit. It involves financial statements that are more compatible when a person goes through the documents and reports of the audit.16. Maintaining the reputation of the organization:For completion of an external audition, the reputation of the company enhanced in the meanwhile ensuring the growth of the organization. It reviews the multitude of regulations since it maintains a reputation in the community.17. High-quality perfection:Every organization will strive indefinitely for their success. These decisions will take in-case to undertake the particular concept that an organization provides. These financial representations of data can be gathered once the complete process of auditing gets over. It deals with the same accounting and interpreting of high-quality perfection.18. Ethical behavior:Auditing can repeat to gain the business and its overall strategies. It devotes to the dealings in the world. This analysis and exceptions are the most ethical behavior of a company. This information about accounting and records are qualified under the procedures of the firm.19. Maximizing profit level:An audit termed as an appraisal activity that related to the sequence of challenging circumstances that also involves the conflict that pursued in the maximum profit level that is to reach.20. Impairments with quality standards:Risk management here relates to the union and transactional specifications of the reviewed concepts. It has focused on the primary coordination of the standards. It must have impairments with quality standards.This module is related to the estimates of expectancy. It avoids fraud activities that make use of the organization’s resources. It is mainly related to employee standards.21. Analytical procedures:It can neither help in prioritizing the changes and allocating them with the resources that record in the work papers of audits. It also involves the control environment and appointment of analytical procedures of the system.22. Reconciliations of items:These findings will identify if the reconciliations of the processed items and the respective operations carried. This recommendation has to be finished at least once a month. The process of reviewing the reports can be estimated twice in a year.23. Accounting on auditing:Auditing is the process that includes testing and weighting of the accounts. It is the correctness of the reviews of the logic. It is critical, analytical and the investigation that is done leads to heavy work on ideas and adaptable methods. Audited accounts carry greater knowledge than the accounts that are under the process of auditing.24. Returning the loan:Some of the funds such as LIC, HUDCO, IFCI, etc, evaluate the previous year auditing accounts that are determined are more reliable. One can take any kind of loan that the bank offers. The policies that are followed does not remain constant whereas it will change twice in a year.25. Provisions in the budget:The provision in budget results in the event of sales, profits, and business and sometimes account for the loss. It also enhances the auditing even when the death of the partner is approved.26. No politics:Audits have politics that are no way related to politics or the politician. It has certain proofs that act the real linked data among the other recent ideas.27. Auditor constructive:Constructive people make certain disputes and take the decision that re-dictated free for help and continues to report it. It works with the people who deal with stakeholders to prove the efficiency of an organization. And It forces the organization to force settle all the disputes. It helps in quick and common rectification of frauds and other common errors.28. Regular audit:Regular audit deals with the accounts that are facilitated to involve the happening of the insured claims. It can create fear among the employees, to gain confidence in the related auditing sections.29. Settlement of claims:Some of the audited accounts that are explained are defined and must fit into the claims to ensure the recent files. It determines the value of the business to claim for the other networks.30. Money on contract basis:Here the money involved is on a contract basis that compromises certain related functions. It has the sense of hiring a permanent internal employee which makes more sense financially.Demerits or Disadvantages of Auditing:The main risk in the audit program is towards the assurance services that derive wrong conclusions. Assurances are to be provided within the related certification. Here are some of the limitations of an audit.1. Extra cost:Testing involves the extra cost to the organization which is considered a burden. It involves the disruptions of multiple cases. The auditor has to concentrate more even though there are disruptions. Before the audit begins the auditor must get the attention of all the staff members of the organization.2. Evidence:Evidence that is identified is more pervasive than conclusive. The strength of the submission of audited accounts makes major changes in the accounts of the distribution of profits.3. Harassment of staves:Since the employees cannot express their own in terms of auditing, these changes are calibrated and the employees will feel harassed due to the changes that are caused. Even if they try to express their knowledge of new ideas, the organization may not entertain the employees in these types of situations.4. Unsuitable changes:The rules and regulations of business may vary from time to time. It remains unstable when the program begins. The company’s policies may not change periodically whereas the rules and regulations may.5. Chances of fraud:Since the information delivered after the audit procedure is credential then there becomes more chance of getting the situations where an individual will be forced to commit the crime. It harasses the auditors to commit crimes after the audit gets over.6. Small concerns:Small-scale industries may usually proceed with transactions that are usually completed within a shorter period. Thus, auditing is not too important.7. Problems in remedial measures:Here the problem is created in remedial measures that are enhanced by the detailed interface of the data of remedial measures. These remedial measures are not included in the audit program.8. Insufficient considerate:The education curve will be contented about the business and insufficient relaxed networks and also offers systematic internal recruitment. These may gravely obstruct the expense of all the employees.9. Not guaranteed:Auditing cannot provide any data that are analyzed and prepared. It has financial accounts for the data that are provided. It is disclosed based on the information and explanations that are agreed on by the clients.Pros and Con of Auditing PPTAccuracy in the audit process plays a vital role that is reflected in the statement of the correct amount. Classification of the transaction is handled properly and timings are recorded on the exact dates.Posting and summation of the master file amounts are properly classified. Therefore without the audit process, the progress of the company cannot be identified.

What is Auditing?Auditing refers to the periodic examination of accounts, documents, and vouchers in a corporate world. This financial certainty will help people understand the ascertained workplace. Here the vouchers and accounts cannot fulfill.Auditing will take place in both the corporate and public sectors. It recognizes all the possible pieces of evidence that evaluates and formulates the opinion bases on communication that carry out.Definition: Audit is the examination or inspection of various books of accounts by an auditor followed by physical checking of inventory to make sure that all departments are following documented system of recording transactions. It is done to ascertain the accuracy of financial statements provided by the organisation.Description: Audit can be done internally by employees or heads of a particular department and externally by an outside firm or an independent auditor. The idea is to check and verify the accounts by an independent authority to ensure that all books of accounts are done in a fair manner and there is no misrepresentation or fraud that is being conducted.Merits or Advantages of Financial Audit:Auditing is a best practice that ensures the growth of public companies. Many of the stakeholders of the business are financial statements of the audit.Auditing considers the place of substantive testing and the need to verify it. It considers following the set of rules. It mentions the maximum of the costs so that people can have prior intimation about the auditing. Here are some of the advantages of an audit program or the benefits of auditing.1. Access to the capital market:The public has to remain under the security exchanges and the requirements given under it. Once the auditing does the accounts that audit easily accepted by the Government such as Central banks, public authorities. This carries greater authority standards for the account to authorized.2. Lower capital cost:This has reduced information that associates with the financial statements that have lower interest rates and return on their investments. Sometimes this activity provides facilitated settlements and claims of a partner. By performing the process of auditing frauds and errors can be rectified on time.3. Deterrent to fraud and inefficiency:Auditing that has carried out has to be within the claimed accounts department. In the event of loss, the property that will maintain a fund is transferred. In case if the public has a separate ownership plan then the claims have to be resolved from the insurance claims.4. Operational improvements:An independent auditor can control and achieved operating efficiency within the client’s organization. It has an influence on the staffs along with the members of the client’s organization.5. Ownership:If a public company deals with the audition they can try to reassure the stakeholders about the accounts that maintained properly.6. Amalgamating members of the company:The nature of each organization will be to define the goals. This amalgamation helps in uniting people to work together as a team. This combination or unity can found during the process of auditing.7. Value of business:The event of purchase has to identify within the management and by the sales team. It interrelates with the settlement of claims, retirement funds, etc. In case of loss of property, one has to enhance the activities with moral values.8. Gathering information about profit or loss:This gathering will help in discussing the profit and loss of the company. Here employees can disclose their ideas upon which they are lacking and how can they overcome those obstacles.9. Confidentiality:During the process of the external audit, there is more private information such as internal employee salary, CPF, etc. It may be significant for the person to learn about the organization. It is because the auditor makes the consideration and conducts the meetings that hold regarding the audit.10. Assessing the tax:It is the process of calculating one’s property. The person who calculates called as an assessor. This information will record in the local government regarding taxes and support. It has a specialization in the preview logics that specifically modify for the sake of insurance.11. Proof can presents:During the audit, one may collect the details from the person to ensure that every property has a legal proof. It helps in the evaluation of further discussions. It helps in increasing the goodwill that might keep track of the collected data.12. The event of a loss:In the event of loss of lives or property, an individual can get help from the insured. It determines the values for business in the matter taking better decisions on their own. It enables one to collect details about the accounts and properties that maintained.13. Settlement of claims:The settlement of claims demands the enhancement and better atmosphere that sequenced within the organization. For accessing and influencing moral values one has to restrain themselves from performing fraudulent activities.14. Settlement of disputes:The disputes between the management can settle easily that handled within the past accounts. This requires independent information that enhanced the accurate assessment of the traders. It has a more constructive way of improving the efficiency of business within the management.15. Reports:It produces the report of the truth and fairness of the reported audit. It involves financial statements that are more compatible when a person goes through the documents and reports of the audit.16. Maintaining the reputation of the organization:For completion of an external audition, the reputation of the company enhanced in the meanwhile ensuring the growth of the organization. It reviews the multitude of regulations since it maintains a reputation in the community.17. High-quality perfection:Every organization will strive indefinitely for their success. These decisions will take in-case to undertake the particular concept that an organization provides. These financial representations of data can be gathered once the complete process of auditing gets over. It deals with the same accounting and interpreting of high-quality perfection.18. Ethical behavior:Auditing can repeat to gain the business and its overall strategies. It devotes to the dealings in the world. This analysis and exceptions are the most ethical behavior of a company. This information about accounting and records are qualified under the procedures of the firm.19. Maximizing profit level:An audit termed as an appraisal activity that related to the sequence of challenging circumstances that also involves the conflict that pursued in the maximum profit level that is to reach.20. Impairments with quality standards:Risk management here relates to the union and transactional specifications of the reviewed concepts. It has focused on the primary coordination of the standards. It must have impairments with quality standards.This module is related to the estimates of expectancy. It avoids fraud activities that make use of the organization’s resources. It is mainly related to employee standards.21. Analytical procedures:It can neither help in prioritizing the changes and allocating them with the resources that record in the work papers of audits. It also involves the control environment and appointment of analytical procedures of the system.22. Reconciliations of items:These findings will identify if the reconciliations of the processed items and the respective operations are carried. This recommendation has to be finished at least once a month. The process of reviewing the reports can be estimated twice in a year.23. Accounting on auditing:Auditing is the process that includes testing and weighting of the accounts. It is the correctness of the reviews of the logic. It is critical, analytical and the investigation that is done leads to heavy work on ideas and adaptable methods. Audited accounts carry greater knowledge than the accounts that are under the process of auditing.24. Returning the loan:Some of the funds such as LIC, HUDCO, IFCI, etc, evaluates the previous year auditing accounts that are determined as more reliable. One can take any kind of loan that the bank offers. The policies that are followed does not remain constant whereas it will change twice in a year.25. Provisions in the budget:The provision in budget results in the event of sales, profits, and business and sometimes account for the loss. It also enhances the auditing even when the death of the partner is approved.26. No politics:Audits have politics that are no way related to politics or the politician. It has certain proofs that act the real linked data among the other recent ideas.27. Auditor constructive:Constructive people make certain disputes and take the decision that re-dictated free for help and continues to report it. It works with the people who deal with stakeholders to prove the efficiency of an organization. And It forces the organization to force settle all the disputes. It helps in quick and common rectification of frauds and other common errors.28. Regular audit:Regular audit deals with the accounts that are facilitated to involve the happening of the insured claims. It can create fear among the employees, to gain confidence in the related auditing sections.29. Settlement of claims:Some of the audited accounts that are explained are defined and must fit into the claims to ensure the recent files. It determines the value of the business to claim for the other networks.30. Money on contract basis:Here the money involved is on a contract basis that compromises certain related functions. It has the sense of hiring a permanent internal employee which makes more sense financially.Demerits or Disadvantages of Auditing:The main risk in the audit program is towards the assurance services that derive wrong conclusions. Assurances are to be provided within the related certification. Here are some of the limitations of an audit.1. Extra cost:Testing involves the extra cost to the organization which is considered a burden. It involves the disruptions of multiple cases. The auditor has to concentrate more even though there are disruptions. Before the audit begins the auditor must get the attention of all the staff members of the organization.2. Evidence:Evidence that is identified is more pervasive than conclusive. The strength of the submission of audited accounts makes major changes in the accounts of the distribution of profits.3. Harassment of staves:Since the employees cannot express their own in terms of auditing, these changes are calibrated and the employees will feel harassed due to the changes that are caused. Even if they try to express their knowledge of new ideas, the organization may not entertain the employees in these types of situations.4. Unsuitable changes:The rules and regulations of business may vary from time to time. It remains unstable when the program begins. The company’s policies may not change periodically whereas the rules and regulations may.5. Chances of fraud:Since the information delivered after the audit procedure is credential then there becomes more chance of getting the situations where an individual will be forced to commit the crime. It harasses the auditors to commit crimes after the audit gets over.6. Small concerns:Small-scale industries may usually proceed with transactions that are usually completed within a shorter period. Thus, auditing is not too important.7. Problems in remedial measures:Here the problem is created in remedial measures that are enhanced by the detailed interface of the data of remedial measures. These remedial measures are not included in the audit program.8. Insufficient considerate:The education curve will be contented about the business and insufficient relaxed networks and also offers systematic internal recruitment. These may gravely obstruct the expense of all the employees.9. Not guaranteed:Auditing cannot provide any data that are analyzed and prepared. It has financial accounts for the data that are provided. It is disclosed based on the information and explanations that are agreed on by the clients.Importance of Financial Audit for Small Businesses:Helps in attaining various important objectivesMisstatement risksPrevention of any type of fraudsCost of capitalObjectives of an Audit:The main objective of the auditing is to provide a suggestion on financial reports and statements.For this, the auditor needs to analyze all the financial statements to check the financial position of the entity.Though the auditing will not cover all the errors and frauds that happened with the help of financial reports provided.Here the main objectives of the auditing categorized into two types. They are(i) Primary objectives(ii) Subsidiary objectives.Primary Objectives of Auditing:The main objectives of auditing are also known as the primary objectives of auditing. Some of them mentioned are belowAnalyzing the internal system.Checking the authenticity and validity of transactions.Examining arithmetical accuracy of books of accounts, casting, balancing, etc.Finalizing the current value of assets and liabilities.Inspecting the variance between capital and revenue type of transactions.Secondary Objectives of Auditing:The secondary objectives of auditing also known as subsidiary objectives of auditing. Moreover, these are the type of objectives which help you in completing primary objectives. Some of them areFinding and preventing errorsFinding and preventing of fraudsUnusual stock valuation.courtesy :wisestep.com

ADJUST. To fight climate change is futile because the primary drivers are natural, solar radiation and solar cycles in particular far beyond our reach. If natural then no point trying to fight it. The evidence about the size and composition of Co2 from human emissions demolishes the theory of a runaway greenhouse effect that must be arrested by government taxes. Here is the accepted data -Figure A. Graphs of the overall atmospheric concentration and the relative percentages of trace gases such as Co2.The atmosphere is composed of a mix of several different gases in differing amounts. The permanent gases whose percentages do not change from day to day are nitrogen, oxygen and argon. Nitrogen accounts for 78% of the atmosphere, oxygen 21% and argon 0.9%. Gases like carbon dioxide, nitrous oxides, methane, and ozone are trace gases that account for about a tenth of one percent of the atmosphere. Water vapor is unique in that its concentration varies from 0-4% of the atmosphere depending on where you are and what time of the day it is. In the cold, dry artic regions water vapor usually accounts for less than 1% of the atmosphere, while in humid, tropical regions water vapor can account for almost 4% of the atmosphere. Water vapor content is very important in predicting weather.The Role of Water VapourWater vapor is, by far, the most powerful natural greenhouse gas in the atmosphere, absorbing heat across many wavelengths in the infrared spectrum. However, the impact of a greenhouse gas must also consider how long that gas remains in the atmosphere and how much it varies from place to place.From a humid rainforest to an arid desert, the amount of water vapor varies wildly around the world, making up anywhere between zero and four percent of the atmosphere. It also varies over time through seasonal changes and with height. The higher you get in the atmosphere, the drier it can become.For Greenhouse gases water vapour at 95% is major not Co2 that is near zero.In my view the answer to this question is very relevant to upsetting the scare mongering from Al Gore and other alarmists about unprecedented global warming. The facts are there are too few Co2 molecules to have any effect on the earth’s climate. The amount of Co2 today at just 400 ppm [parts per million.] Co2 today pales in comparison with the past when there was more than 5000 ppm which is > 10 X as much! [ Remember with every breath out we exhale > 35,000 ppm of Co2 into the atmosphere.]The entire misnamed greenhouse gases (these are infared gases that have absolutely nothing to do with greenhouses) together make up less than 4% of the earth’s atmosphere. The major gases are Nitrogen at 76.56% and Oxygen at 20.54 %. How can such a puny amount < 4% control the climate warming? It cannot.This critical graph of all the gases in the atmosphere is always ignored by climate alarmists because they know it would sow doubt about their ridiculous view that the science is settled.Here are 100 reasons that show the climate is natural.Hot words on global warmingNo Evidence To Support The Theory Of Man-Made Global Warming - The French Society Of MathematiciansHas Released Analysis Of Climate Change Statistics & Has Concluded There Is No Evidence To Support The Theory Of Man-Made Global Warming. The Report Says The UN Climate Models Fail To Consider Natural Causes Such As Solar Activity, The State Of The Oceans & The Temperature Of The Earth’s Magma, Any One Of Which Can Effect Climate Far More Than Human Activity (CNS News October 29, 2015)SummaryAll public policies, in France, Europe and throughout the world, find their origin and inspiration in the battle against global warming. The initial credo is simple: temperatures at the surface of the planet have been rising constantly for the past thirty years, and human beings are to blame.This is leading to all sorts of discussions, conferences and regulations, which are having an enormous impact on our economy. Every area of activity is affected: transport, housing, energy – to name just a few. Why do we need to save energy? It is quite simple: we have to reduce human impact on the planet. This is the fundamental credo.The impact on the entire field of scientific research is particularly clear and especially pernicious. No project can be launched, on any subject whatsoever, unless it makes direct reference to global warming. You want to look at the geology of the Garonne Basin? It is, after all, an entirely normal and socially useful subject in every respect. Well, your research will be funded, approved and published only if it mentions the potential for geological storage of CO2. It is appalling.The crusade has invaded every area of activity and everyone‘s thinking: the battle against CO2 has become a national priority. How have we reached this point, in a country that claims to be rational?At the root lie the declarations made by the IPCC, which have been repeated over the years and taken up by the European Commission and the Member States. France, which likes to see itself as the ̳good boy of Europe‘, adds an extra layer of virtue to every crusade. When others introduce reductions, we will on principle introduce bigger reductions, without ever questioning their appropriateness: a crusade is virtuous by its very nature. And you can never be too virtuous.But mathematicians do not believe in crusades; they look at facts, figures, observations and arguments.This White Paper is divided into three parts: SCM SA White paper "Global Warming", 2015/09Part 1: The factsChapter 1: The crusade is absurdThere is not a single fact, figure or observation that leads us to conclude that the world‘s climate is in any way ̳disturbed‘. It is variable, as it has always been, but rather less so now than during certain periods or geological eras. Modern methods are far from being able to accurately measure the planet‘s global temperature even today, so measurements made 50 or 100 years ago are even less reliable.Concentrations of CO2 vary, as they always have done; the figures that are being released are biased and dishonest. Rising sea levels are a normal phenomenon linked to upthrust buoyancy; they are nothing to do with so-called global warming. As for extreme weather events – they are no more frequent now than they have been in the past. We ourselves have processed the raw data on hurricanes.We are being told that ̳a temperature increase of more than 2oC by comparison with the beginning of the industrial age would have dramatic consequences, and absolutely has to be prevented‘. When they hear this, people worry: hasn‘t there already been an increase of 1.9oC? Actually, no: the figures for the period 1995-2015 show an upward trend of about 1oC every hundred years! Of course, these figures, which contradict public policies, are never brought to public attention.Chapter 2: The crusade is costlyDirect aid for industries that are completely unviable (such as photovoltaics and wind turbines) but presented as ̳virtuous‘ runs into billions of euros, according to recent reports published by the Cour des Comptes (French Audit Office) in 2013. But the highest cost lies in the principle of ̳energy saving‘, which is presented as especially virtuous. Since no civilization can develop when it is saving energy, ours has stopped developing: France now has more than three million people unemployed – it is the price we have to pay for our virtue.We want to cut our CO2 emissions at any cost: it is a way of displaying our virtue for all to see. To achieve these reductions, we have significantly cut industrial activity and lost jobs. But at least we have achieved our aim of cutting CO2 emissions, haven‘t we? The answer is laughable: apparently not. Global emissions of CO2 have continued to rise, including those generated by France in designing and manufacturing its own products, as the Cour des Comptes clearly states. Quite simply, manufacturing that is held to be environmentally damaging has been relocated. So the same products are now being manufactured in countries that are far less respectful of the environment, and we have lost all the associated jobs. As Baudelaire says, ̳Nature‘s irony combines with our insanity‘.SCM SA White paper "Global Warming", 2015/093Chapter 3: The crusade is pointlessHuman beings cannot, in any event, change the climate. If we in France were to stop all industrial activity (let‘s not talk about our intellectual activity, which ceased long ago), if we were to eradicate all trace of animal life, the composition of the atmosphere would not alter in any measurable, perceptible way. To explain this, let us make a comparison with the rotation of the planet: it is slowing down. To address that, we might be tempted to ask the entire population of China to run in an easterly direction. But, no matter how big China and its population are, this would have no measurable impact on the Earth‘s rotation.French policy on CO2 emissions is particularly stupid, since we are one of the countries with the cleanest industrial sector.International agreements on the subject began with the Kyoto Protocol, but the number of countries signing up to this agreement and its descendants are becoming fewer and fewer, now representing just 15% of emissions of greenhouse gases.This just goes to show the truth of the matter: we are fighting for a cause (reducing CO2 emissions) that serves absolutely no purpose, in which we alone believe, and which we can do nothing about. You would probably have to go quite a long way back in human history to find such a mad obsession.Part 2: Scientific aspectsHaving looked at the facts and their social impact, we now look at some more or less well- established scientific knowledge.Chapter 1: The natural variability of the climateThere have already been innumerable variations in the climate in the past, some of them enormous (such as glaciations). The main causes are linked to the Sun and the albedo of the cloud layer (does sunlight penetrate right to the ground, or is it reflected back by the clouds?). Human beings obviously have a role to play, but the natural causes of climate variations are never taken into account by the crusaders, who put all the blame on human activity.Chapter 2: Are human beings influencing the climate?One might wonder whether human beings are influencing the climate, with their buildings, transport networks and very civilization. The answer is that their influence is tiny, quite negligible in comparison with natural causes. Nature makes major changes, human beings make small ones, which our natural arrogance lends a significance they simply do not have.SCM SA White paper "Global Warming", 2015/094Insurance companies know what is what: the cost of natural phenomena (such as tornadoes, earthquakes and volcanic eruptions) is ten times greater than the cost of any man-made disaster.Another vital question here: do human beings have the technological ability to change the climate? The answer is no: human beings can do nothing about solar activity, the state of the oceans, the temperature of the Earth‘s magma, or the composition of the atmosphere. On the other hand, human beings are very capable of getting worked up about all sorts of things, of ̳skipping and swooning‘, as Baudelaire put it.We should like to suggest here an especially interesting and original measure, which is the greenhouse effect, only bald people should be allowed to go out on sunny days; people with a full head of hair should be allowed to go out only at night or on rainy days.Chapter 3: The consequences of so-called global warmingOne might wonder about the potential consequences of so-called global warming for human beings and the natural world. The answer is very simple: the natural world will adjust very well, as it has always done. Plants, in particular, would enjoy an increase in CO2 concentrations. In France, the positive effects would far outweigh the negative ones. If there were such a thing as global warming, then we should celebrate. And if it does not exist, then we shall simply have to carry on switching on the central heating nine months a year.Part 3: The IPCCWe are not in a position to question the composition of the IPCC, or its legitimacy and policy decisions, and we shall not do so. However, as mathematicians, we have every right to respond to the following question: if the IPCC‘s work were to be submitted for publication in a reputable scientific journal, would it be accepted? This decision is the task of a referee, in a procedure that is common practice in the sciences.The answer is very simple: no sensible, high-quality journal would publish the IPCC‘s work. The IPCC‘s conclusions go against observed facts; the figures used are deliberately chosen to support its conclusions (with no regard for the most basic scientific honesty), and the natural variability of phenomena is passed over without comment. This is a French measure whereby a ban is imposed on city-center. traffic during periods of heavy pollution, with cars whose registration plates have even numbers and those with odd numbers being barred from the roads on alternate days.SCM SA White paper "Global Warming", 2015/095The IPCC‘s report fails to respect the fundamental rules of scientific research and could not be published in any review with a reading panel.Conclusion: "The mastiff Liberty growls and shows its sharp teeth"(Victor Hugo: Les Châtiments [Castigations])In a democracy, there is an opposition, and this opposition has a right, in principle, to express its views: this is what distinguishes democracy from dictatorship. But when it comes to the questions about global warming that we are talking about here, the opposition – people who do not believe in global warming – have been told to shut up: no public debate, no contradictory discourse, no articles in scientific journals. They have simply been told that the case is proven and it is time to take action.In law, there is a fundamental principle known as the ̳adversarial principle‘. A case can be thrown out of court if the defense is not informed of every known element of the accusation. Even if twenty people have witnessed the abominable criminal commit his offense, if the defense has not had access to blood-sample analyses, the case will be thrown out. In the case of global warming, a number of bodies are telling us they have all the evidence, but refuse to tell us what it is. The data have been processed, but how? Time series have been altered, but why? Some phenomena have been left out of the equation, but on what grounds? We do not know, and we are simply required to keep quiet and do what we are told. No second opinion is permitted.It is on the debris of the fundamental principles of the law and of democracy that this White Paper has been written.SCM SA White paper "Global Warming", 2015/09*****Bernard BeauzamyThe White Paper of the Mathematical Computation SocietyNovember 7, 2016 / UsbekThe fight against Global Warming: an absurd crusade, expensive and uselessDownload the white paperBy the Mathematical Computation Society100 reasons why climate change is natural and not man-madeSubmitted by FREE ENERGY on January 10, 2016100 reasons why climate change is natural and not man-madeHERE are the 100 reasons, released in a dossier issued by the European Foundation, why climate change is natural and not man-made:1) There is “no real scientific proof” that the current warming is caused by the rise of greenhouse gases from man’s activity.2) Man-made carbon dioxide emissions throughout human history constitute less than 0.00022 percent of the total naturally emitted from the mantle of the earth during geological history.3) Warmer periods of the Earth’s history came around 800 years before rises in CO2 levels.4) After World War II, there was a huge surge in recorded CO2 emissions but global temperatures fell for four decades after 1940.5) Throughout the Earth’s history, temperatures have often been warmer than now and CO2 levels have often been higher - more than ten times as high.6) Significant changes in climate have continually occurred throughout geologic time.7) The 0.7°C increase in the average global temperature over the last hundred years is entirely consistent with well-established, long-term, natural climate trends.8) The IPCC theory is driven by just 60 scientists and favorable reviewers not the 4,000 usually cited.9) Leaked e-mails from British climate scientists - in a scandal known as “Climate-gate” - suggest that that has been manipulated to exaggerate global warming10) A large body of scientific research suggests that the sun is responsible for the greater share of climate change during the past hundred years.11) Politicians and activists claim rising sea levels are a direct cause of global warming but sea levels rates have been increasing steadily since the last ice age 10,000 ago12) Philip Stott, Emeritus Professor of Biogeography at the School of Oriental and African Studies in London says climate change is too complicated to be caused by just one factor, whether CO2 or clouds13) Peter Lilley MP said last month that,“fewer people in Britain than in any other country believe in the importance of global warming. That is despite the fact that our Government and our political class - predominantly - are more committed to it than their counterparts in any other country in the world”.14) In pursuit of the global warming rhetoric, wind farms will do very little to nothing to reduce CO2 emissions15) Professor Plimer, Professor of Geology and Earth Sciences at the University of Adelaide, stated that the idea of taking a single trace gas in the atmosphere, accusing it and finding it guilty of total responsibility for climate change, is an “absurdity”16) A Harvard University astrophysicist and geophysicist, Willie Soon, said he is “embarrassed and puzzled” by the shallow science in papers that support the proposition that the earth faces a climate crisis caused by global warming.17) The science of what determines the earth’s temperature is in fact far from settled or understood.18) Despite activist concerns over CO2 levels, CO2 is a minor greenhouse gas, unlike water vapour which is tied to climate concerns, and which we can’t even pretend to control19) A petition by scientists trying to tell the world that the political and media portrayal of global warming is false was put forward in the Heidelberg Appeal in 1992. Today, more than 4,000 signatories, including 72 Nobel Prize winners, from 106 countries have signed it.20) It is claimed the average global temperature increased at a dangerously fast rate in the 20th century but the recent rate of average global temperature rise has been between 1 and 2 degrees C per century - within natural rates21) Professor Zbigniew Jaworowski, Chairman of the Scientific Council of the Central Laboratory for Radiological Protection in Warsaw, Poland says the earth’s temperature has more to do with cloud cover and water vapor than CO2 concentration in the atmosphere.22) There is strong evidence from solar studies which suggests that the Earth’s current temperature stasis will be followed by climatic cooling over the next few decades23) It is myth that receding glaciers are proof of global warming as glaciers have been receding and growing cyclically for many centuries24) It is a falsehood that the earth’s poles are warming because that is natural variation and while the western Arctic may be getting somewhat warmer we also see that the Eastern Arctic and Greenland are getting colder25) The IPCC claims climate driven “impacts on biodiversity are significant and of key relevance” but those claims are simply not supported by scientific research26) The IPCC threat of climate change to the world’s species does not make sense as wild species are at least one million years old, which means they have all been through hundreds of climate cycles27) Research goes strongly against claims that CO2-induced global warming would cause catastrophic disintegration of the Greenland and Antarctic Ice Sheets.28) Despite activist concerns over CO2 levels, rising CO2 levels are our best hope of raising crop yields to feed an ever-growing population29) The biggest climate change ever experienced on earth took place around 700 million years ago30) The slight increase in temperature which has been observed since 1900 is entirely consistent with well-established, long-term natural climate cycles31) Despite activist concerns over CO2 levels, rising CO2 levels of some so-called “greenhouse gases” may be contributing to higher oxygen levels and global cooling, not warming32) Accurate satellite, balloon and mountain top observations made over the last three decades have not shown any significant change in the long term rate of increase in global temperatures33) Today’s CO2 concentration of around 385 ppm is very low compared to most of the earth’s history - we actually live in a carbon-deficient atmosphere34) It is a myth that CO2 is the most common greenhouse gas because greenhouse gases form about 3% of the atmosphere by volume, and CO2 constitutes about 0.037% of the atmosphere35) It is a myth that computer models verify that CO2 increases will cause significant global warming because computer models can be made to “verify” anything36) There is no scientific or statistical evidence whatsoever that global warming will cause more storms and other weather extremes37) One statement deleted from a UN report in 1996 stated that “none of the studies cited above has shown clear evidence that we can attribute the observed climate changes to increases in greenhouse gases”38) The world “warmed” by 0.07 +/- 0.07 degrees C from 1999 to 2008, not the 0.20 degrees C expected by the IPCC39) The Intergovernmental Panel on Climate Change says “it is likely that future tropical cyclones (typhoons and hurricanes) will become more intense” but there has been no increase in the intensity or frequency of tropical cyclones globally40) Rising CO2 levels in the atmosphere can be shown not only to have a negligible effect on the Earth’s many ecosystems, but in some cases to be a positive help to many organisms41) Researchers who compare and contrast climate change impact on civilizations found warm periods are beneficial to mankind and cold periods harmful42) The Met Office asserts we are in the hottest decade since records began but this is precisely what the world should expect if the climate is cyclical43) Rising CO2 levels increase plant growth and make plants more resistant to drought and pests44) The historical increase in the air’s CO2 content has improved human nutrition by raising crop yields during the past 150 years45) The increase of the air’s CO2 content has probably helped lengthen human lifespans since the beginning of the Industrial Revolution46) The IPCC alleges that “climate change currently contributes to the global burden of disease and premature deaths” but the evidence shows that higher temperatures and rising CO2 levels has helped global populations47) In May of 2004, the Russian Academy of Sciences published a report concluding that the Kyoto Protocol has no scientific grounding at all.48) The “Climate-gate” scandal pointed to a expensive public campaign of disinformation and the denigration of scientists who opposed the belief that CO2 emissions were causing climate change49) The head of Britain’s climate change watchdog has predicted households will need to spend up to £15,000 on a full energy efficiency makeover if the Government is to meet its ambitious targets for cutting carbon emissions.50) Wind power is unlikely to be the answer to our energy needs. The wind power industry argues that there are “no direct subsidies” but it involves a total subsidy of as much as £60 per MWh which falls directly on electricity consumers. This burden will grow in line with attempts to achieve Wind power targets, according to a recent OFGEM report.51) Wind farms are not an efficient way to produce energy. The British Wind Energy Association (BWEA) accepts a figure of 75 per cent back-up power is required.52) Global temperatures are below the low end of IPCC predictions not at “at the top end of IPCC estimates”53) Climate alarmists have raised the concern over acidification of the oceans but Tom Segalstad from Oslo University in Norway , and others, have noted that the composition of ocean water - including CO2, calcium, and water - can act as a buffering agent in the acidification of the oceans.54) The UN’s IPCC computer models of human-caused global warming predict the emergence of a “hotspot” in the upper troposphere over the tropics. Former researcher in the Australian Department of Climate Change, David Evans, said there is no evidence of such a hotspot55) The argument that climate change is a of result of global warming caused by human activity is the argument of flat Earthers.56) The manner in which US President Barack Obama sidestepped Congress to order emission cuts shows how undemocratic and irrational the entire international decision-making process has become with regards to emission-target setting.57) William Kininmonth, a former head of the National Climate Centre and a consultant to the World Meteorological Organization, wrote,“the likely extent of global temperature rise from a doubling of CO2 is less than 1°C. Such warming is well within the envelope of variation experienced during the past 10,000 years and insignificant in the context of glacial cycles during the past million years, when Earth has been predominantly very cold and covered by extensive ice sheets.”58) Canada has shown the world targets derived from the existing Kyoto commitments were always unrealistic and did not work for the country.59) In the lead up to the Copenhagen summit, David Davis MP said of previous climate summits, at Rio de Janeiro in 1992 and Kyoto in 1997 that many had promised greater cuts, but “neither happened”, but we are continuing along the same lines.60) The UK ’s environmental policy has a long-term price tag of about £55 billion, before taking into account the impact on its economic growth.61) The UN’s panel on climate change warned that Himalayan glaciers could melt to a fifth of current levels by 2035. J. Graham Cogley a professor at Ontario Trent University, claims this inaccurate stating the UN authors got the date from an earlier report wrong by more than 300 years.62) Under existing Kyoto obligations the EU has attempted to claim success, while actually increasing emissions by 13 per cent, according to Lord Lawson. In addition the EU has pursued this scheme by purchasing “offsets” from countries such as China paying them billions of dollars to destroy atmospheric pollutants, such as CFC-23, which were manufactured purely in order to be destroyed.63) It is claimed that the average global temperature was relatively unchanging in pre-industrial times but sky-rocketed since 1900, and will increase by several degrees more over the next 100 years according to Penn State University researcher Michael Mann. There is no convincing empirical evidence that past climate was unchanging, nor that 20th century changes in average global temperature were unusual or unnatural.64) Michael Mann of Penn State University has actually shown that the Medieval Warm Period and the Little Ice Age did in fact exist, which contrasts with his earlier work which produced the “hockey stick graph” which showed a constant temperature over the past thousand years or so followed by a recent dramatic upturn.65) The globe’s current approach to climate change in which major industrialized countries agree to nonsensical targets for their CO2 emissions by a given date, as it has been under the Kyoto system, is very expensive.66) The “Climate-gate” scandal revealed that a scientific team had emailed one another about using a “trick” for the sake of concealing a “decline” in temperatures when looking at the history of the Earth’s temperature.67) Global temperatures have not risen in any statistically-significant sense for 15 years and have actually been falling for nine years. The “Climate-gate” scandal revealed a scientific team had expressed dismay at the fact global warming was contrary to their predictions and admitted their inability to explain it was “a travesty”.68) The IPCC predicts that a warmer planet will lead to more extreme weather, including drought, flooding, storms, snow, and wildfires. But over the last century, during which the IPCC claims the world experienced more rapid warming than any time in the past two millennia, the world did not experience significantly greater trends in any of these extreme weather events.69) In explaining the average temperature standstill we are currently experiencing, the Met Office Hadley Centre ran a series of computer climate predictions and found in many of the computer runs there were decade-long standstills but none for 15 years - so it expects global warming to resume swiftly.70) Richard Lindzen, Professor of Atmospheric Sciences at Massachusetts Institute of Technology, wrote:“The notion of a static, unchanging climate is foreign to the history of the Earth or any other planet with a fluid envelope. Such hysteria (over global warming) simply represents the scientific illiteracy of much of the public, the susceptibility of the public to the substitution of repetition for truth.”71) Despite the 1997 Kyoto Protocol’s status as the flagship of the fight against climate change it has been a failure.72) The first phase of the EU’s Emissions Trading Scheme (ETS), which ran from 2005 to 2007 was a failure. Huge over-allocation of permits to pollute led to a collapse in the price of carbon from €33 to just €0.20 per tonne meaning the system did not reduce emissions at all.73) The EU trading scheme, to manage carbon emissions has completely failed and actually allows European businesses to duck out of making their emissions reductions at home by offsetting, which means paying for cuts to be made overseas instead.74) To date “cap and trade” carbon markets have done almost nothing to reduce emissions.75) In the United States , the cap-and-trade is an approach designed to control carbon emissions and will impose huge costs upon American citizens via a carbon tax on all goods and services produced in the United States. The average family of four can expect to pay an additional $1700, or £1,043, more each year. It is predicted that the United States will lose more than 2 million jobs as the result of cap-and-trade schemes.76) Dr Roy Spencer, a principal research scientist at the University of Alabama in Huntsville, has indicated that out of the 21 climate models tracked by the IPCC the differences in warming exhibited by those models is mostly the result of different strengths of positive cloud feedback - and that increasing CO2 is insufficient to explain global-average warming in the last 50 to 100 years.77) Why should politicians devote our scarce resources in a globally competitive world to a false and ill-defined problem, while ignoring the real problems the entire planet faces, such as: poverty, hunger, disease or terrorism.78) A proper analysis of ice core records from the past 650,000 years demonstrates that temperature increases have come before, and not resulted from, increases in CO2 by hundreds of years.79) Since the cause of global warming is mostly natural, then there is in actual fact very little we can do about it. (We are still not able to control the sun).80) A substantial number of the panel of 2,500 climate scientists on the United Nation’s International Panel on Climate Change, which created a statement on scientific unanimity on climate change and man-made global warming, were found to have serious concerns.81) The UK’s Met Office has been forced this year to re-examine 160 years of temperature data after admitting that public confidence in the science on man-made global warming has been shattered by revelations about the data.82) Politicians and activists push for renewable energy sources such as wind turbines under the rhetoric of climate change, but it is essentially about money - under the system of Renewable Obligations. Much of the money is paid for by consumers in electricity bills. It amounts to £1 billion a year.83) The “Climate-gate” scandal revealed that a scientific team had tampered with their own data so as to conceal inconsistencies and errors.84) The “Climate-gate” scandal revealed that a scientific team had campaigned for the removal of a learned journal’s editor, solely because he did not share their willingness to debase science for political purposes.85) Ice-core data clearly show that temperatures change centuries before concentrations of atmospheric CO2 change. Thus, there appears to be little evidence for insisting that changes in concentrations of CO2 are the cause of past temperature and climate change.86) There are no experimentally verified processes explaining how CO2 concentrations can fall in a few centuries without falling temperatures - in fact it is changing temperatures which cause changes in CO2 concentrations, which is consistent with experiments that show CO2 is the atmospheric gas most readily absorbed by water.87) The Government’s Renewable Energy Strategy contains a massive increase in electricity generation by wind power costing around £4 billion a year over the next twenty years. The benefits will be only £4 to £5 billion overall (not per annum). So costs will outnumber benefits by a range of between eleven and seventeen times.88) Whilst CO2 levels have indeed changed for various reasons, human and otherwise, just as they have throughout history, the CO2 content of the atmosphere has increased since the beginning of the industrial revolution, and the growth rate has now been constant for the past 25 years.89) It is a myth that CO2 is a pollutant, because nitrogen forms 80% of our atmosphere and human beings could not live in 100% nitrogen either: CO2 is no more a pollutant than nitrogen is and CO2 is essential to life.90) Politicians and climate activists make claims to rising sea levels but certain members in the IPCC chose an area to measure in Hong Kong that is subsiding. They used the record reading of 2.3 mm per year rise of sea level.91) The accepted global average temperature statistics used by the Intergovernmental Panel on Climate Change show that no ground-based warming has occurred since 1998.92) If one factors in non-greenhouse influences such as El Nino events and large volcanic eruptions, lower atmosphere satellite-based temperature measurements show little, if any, global warming since 1979, a period over which atmospheric CO2 has increased by 55 ppm (17 per cent).93) US President Barack Obama pledged to cut emissions by 2050 to equal those of 1910 when there were 92 million Americans. In 2050, there will be 420 million Americans, so Obama’s promise means that emissions per head will be approximately what they were in 1875. It simply will not happen.94) The European Union has already agreed to cut emissions by 20 percent to 2020, compared with 1990 levels, and is willing to increase the target to 30 percent. However, these are unachievable and the EU has already massively failed with its Emissions Trading Scheme (ETS), as EU emissions actually rose by 0.8 percent from 2005 to 2006 and are known to be well above the Kyoto goal.95) Australia has stated it wants to slash greenhouse emissions by up to 25 percent below 2000 levels by 2020, but the pledges were so unpopular that the country’s Senate has voted against the carbon trading Bill, and the Opposition’s Party leader has now been ousted by a climate change skeptic.96) Canada plans to reduce emissions by 20 percent compared with 2006 levels by 2020, representing approximately a 3 percent cut from 1990 levels but it simultaneously defends its Alberta tar sands emissions and its record as one of the world’s highest per-capita emissions setters.97) India plans to reduce the ratio of emissions to production by 20-25 percent compared with 2005 levels by 2020, but all Government officials insist that since India has to grow for its development and poverty alleviation, it has to emit, because the economy is driven by carbon.98) The Leipzig Declaration in 1996, was signed by 110 scientists who said:“We - along with many of our fellow citizens - are apprehensive about the climate treaty conference scheduled for Kyoto, Japan, in December 1997” and “based on all the evidence available to us, we cannot subscribe to the politically inspired world view that envisages climate catastrophes and calls for hasty actions.”99) A US Oregon Petition Project stated,“We urge the United States government to reject the global warming agreement that was written in Kyoto, Japan in December, 1997, and any other similar proposals. The proposed limits on greenhouse gases would harm the environment, hinder the advance of science and technology, and damage the health and welfare of mankind.There is no convincing scientific evidence that human release of CO2, methane, or other greenhouse gasses is causing or will, in the foreseeable future, cause catastrophic heating of the Earth’s atmosphere and disruption of the Earth’s climate.”100) A report by the Nongovernmental International Panel on Climate Change concluded,“We find no support for the IPCC’s claim that climate observations during the twentieth century are either unprecedented or provide evidence of an anthropogenic effect on climate.”100 reasons why climate change is natural and not man-madeThe Real Global Warming Disaster: Is the obsession with 'climate change' turning out to be the most costly scientific blunder in history?by Christopher BookerThis original book considers one of the most extraordinary scientific and political stories of our time: how in the 1980s a handful of scientists came to believe that mankind faced catastrophe from runaway global warming, and how today this has persuaded politicians to land us with what promises to be the biggest bill in history.THE SCARE PHENONOMENWhat struck us when we came to look in detail into the history of alarm over global warming was how uncannily it seemed to have echoed the patter of those other scares [food scares, the Millenium bug, Asian bird flu] There was an initial assumption that the rise inGlobal Warming Is Natural, Not Man-Madeby Anthony Lupo(NAPSA)—One of the funda- mental tenets of our justice sys- tem is one is innocent until proven guilty. While that doesn’t apply to scientific discovery, in the global warming debate the pre- vailing attitude is that human induced global warming is alreadyafactoflifeanditis up to doubters to prove otherwise.To complete the analogy, I’ll add that to date, there is no credible evidence todemonstrate that the climatologi- cal changes we’ve seen since the mid-1800’s are outside the bounds of natural variability inherent in the earth’s climate system.Thus, any impartial jury should not come back with a “guilty” verdict convicting human- ity of forcing recent climatological changes.Even the most ardent support- ers of global warming will not argue this point. Instead, they argue that humans are only par- tially responsible for the observed climate change. If one takes a hard look at the science involved, their assertions appear to be groundless.First, carbon dioxide is not a pollutant as many claim. Carbon dioxide is good for plant life and is a natural constituent of the atmosphere. During Earth’s long history there has been more and less carbon dioxide in the atmos- phere than we see today.Second, they claim that climate is stable and slow to change, and we are accelerating climate change beyond natural variability. That is also not true.Climate change is generally a regional phenomenon and not a global one. Regionally, climate has been shown to change rapidly in the past and will continue to do so in the future. Life on earth will adapt as it has always done. Life on earth has been shown to thrive when planetary temperatures are warmer as opposed to colder.Third, they point to recent model projections that have shown that the earth will warm as much as 11 degrees Fahrenheit over the next century.One should be careful when looking at model projections. After all, these models are crude repre- sentations of the real atmosphere and are lacking many fundamen- tal processes and interactions that are inherent in the realatmosphere. The 11 degrees sce- nario that is thrown around the media as if it were the main- stream prediction is an extreme scenario.Most models predict anywhere from a 2 to 6 degree increase over the next century, but even these are problematic given the myriad of problems associated with using models and interpreting their output.No one advocates destruction of the environment, and indeed we have an obligation to take care of our environment for future gen- erations. At the same time, we need to make sound decisions based on scientific facts.My research leads me to believe that we will not be able to state conclusively that global warming is or is not occurring for another 30 to 70 years. We simply don’t understand the climate sys- tem well enough nor have the data to demonstrate that human- ity is having a substantial impact on climate change.Anthony R. Lupo is assistant professor of atmospheric science at the University of Missouri at Columbia and served as an expert reviewer for the UN’s Intergovern- mental Panel on Climate Change.CO2 ACQUITTALTHE ACQUITTAL OF CARBON DIOXIDEby Jeffrey A. Glassman, PhDRevised 11/16/09; 9/2/13.-ABSTRACTCarbon dioxide in the atmosphere is the product of oceanic respiration due to the well‑known but under‑appreciated solubility pump. Carbon dioxide rises out of warm ocean waters where it is added to the atmosphere. There it is mixed with residual and accidental CO2, and circulated, to be absorbed into the sink of the cold ocean waters. Next the thermohaline circulation carries the CO2‑rich sea water deep into the ocean. A millennium later it appears at the surface in warm waters, saturated by lower pressure and higher temperature, to be exhausted back into the atmosphere.Throughout the past 420 millennia, comprising four interglacial periods, the Vostok record of atmospheric carbon dioxide concentration is imprinted with, and fully characterized by, the physics of the solubility of CO2 in water, along with the lag in the deep ocean circulation. Notwithstanding that carbon dioxide is a greenhouse gas, atmospheric carbon dioxide has neither caused nor amplified global temperature increases. Increased carbon dioxide has been an effect of global warming, not a cause. Technically, carbon dioxide is a lagging proxy for ocean temperatures. When global temperature, and along with it, ocean temperature rises, the physics of solubility causes atmospheric CO2 to increase. If increases in carbon dioxide, or any other greenhouse gas, could have in turn raised global temperatures, the positive feedback would have been catastrophic. While the conditions for such a catastrophe were present in the Vostok record from natural causes, the runaway event did not occur. Carbon dioxide does not accumulate in the atmosphere.Rocket Scientist's Journal