Small Business Can Save Money With Basic Bookkeeping

By Terry Cartwright

Basic bookkeeping consists of recording the prime business transactions of sales, purchases and cash. The accounting documents supporting and evidencing these transactions being called prime documents which are entered into the business books by a bookkeeper.

Sales Invoices

A sales invoice is a prime document. In more advanced accounting systems technical terms such as sales day books, sales ledgers, debtors and credit control are important but at the basic level bookkeeping of sales is the act of recording those sales in the business books.

A sales day book is basically a log of sales invoices issued by the business and this level of recording financial transactions is all that may be required for a small business. A simple list of the sales invoices which would be described as part of a single entry bookkeeping system.

A basic bookkeeping system for sales invoices would be a single entry bookkeeping system with minimal analysis of the total sales value. An accountant or bookkeeper may make these entries although in smaller organisations the records are often kept by the business owner.

[youtube]http://www.youtube.com/watch?v=S3iWpClaeBw[/youtube]

Larger organisations may well maintain sales day books but would certainly also enter the sales invoices into an accounting system and would usually use accounting software to do so. Within the financial accounting package the sales would not only appear as a list making up the total sales turnover but would also be entered in a sales ledger.

Each sales invoice being allocated to the various clients to whom the sales had been made. The sales ledger at this stage of the bookkeeping represents the value of goods or services sold to each customer.

Purchase Invoices

A purchase invoice is a prime document and a purchase day book is a list of purchase invoices received from suppliers. The purchase invoice day book would not normally require further financial analysis of the type of expenditure. To that extent a simple purchase day book would be a good starting point for a simple set of accounts but require a little more sophistication requiring analysis by expense type for both financial control and taxation purposes.

A basic bookkeeping system for purchase invoices would be a single entry bookkeeping system that also had columns to analyse the expenditure into the expense categories required by the particular tax rules under which the accounts were being prepared.

Medium and larger organisations require to track and control purchase invoices to control costs and payments. In a mirror of the sales ledger system purchase invoices would also be entered by supplier into a purchase ledger. The easy way is to allocate each supplier a code number so that the accounting software can collect the amounts owed to each supplier the individual supplier accounts being the purchase ledger.

Cash and Bank Transactions

Quite apart from the single entry of sales and purchases is the recording by a business in its books of cash and bank receipts and payments. The third area of prime documents is the cash receipt or bank slip, given or received. Such documents may take many forms from the till roll of a retail business to the deposit slip at a bank but all are evidence of money changing hands.

In a small business cash and bank records may be maintained separately to the records of other prime accounting records. In a simple format the cash or bank records would be similar to the bank statement but showing the names of customers and suppliers or if multiple customers for example then the source of the money being received or paid.

Larger organisations and particularly using accounting software also code each receipt and payment to the same customer and supplier codes used to produce the sales ledger and the purchase ledger. In addition to recording the cash and bank transactions in the cash and bank accounts the amounts received and paid are also recorded in the sales ledger and purchase ledger.

By recording the cash and bank transactions in the ledgers the customer and supplier records making up the accounting ledgers then show the balances on each account and the recording of the financial transactions in this way is effectively the other side of the double entry bookkeeping system.

A small business not requiring sophisticated accounting records for financial control purposes and using a single entry as opposed to a double entry bookkeeping system could simply record receipts against the list of sales invoices and the payments against the list of purchase invoices.

Basic bookkeeping using single entry of prime accounting documents would be suitable for small business, requires very little accounting knowledge and when carried out by the business owner rather than a bookkeeper or accountant can save money.

About the Author: Terry Cartwright, accountant and CEO at DIY Accounting, designs accounting software

diyaccounting.co.uk/smallbusinessaccounting.htm

on excel spreadsheets providing complete single and double entry bookkeeping systems

diyaccounting.co.uk/bookkeeping.htm

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4 September

Two killed, 47 injured in coach crash in Cornwall, England

Thursday, December 24, 2009

Two people have been killed and 47 people have been injured as the result of a coach crash in Cornwall, England. The vehicle, which was carrying 48 passengers as well as the driver, were travelling back from a journey to the village of Mousehole to see Christmas lights. The accident occurred at 2215 GMT yesterday in the village of Townshend, not far from the town of Hayle. Road conditions at the time were icy, which may explain why the accident occurred. The first police car that arrived at the scene lost control on the icy road and crashed into the already overturned coach. The two officers in the car were uninjured, however the earlier crash had caused the deaths of two women. One of them died at the scene of the accident and the other was later killed as a result of the injuries suffered. 47 people were injured, five of them seriously.

The sequence of events that is believed to have happened, according to Devon and Cornwall Constabulary, is that the coach went off the road, collided with a tree, going through a hedge before finally overturning, causing the vehicle to end up on its side. 60-year-old Ann Ellis, who comes from the village of Illogan in Cornwall, was physically involved in the crash. Desribing her experience of this incident, she said: “All I can remember is a big bang and we just went over. I got trapped under somebody else and there was someone on top of me. It was difficult to breathe but two gentlemen dragged me out. I was shaken, really shaken. I think we all were. It was horrific.”

I was shaken, really shaken. I think we all were. It was horrific.

Derek Smith, lives near where the accident occurred. He said that “[w]e were just going to bed when we heard a knock on the kitchen door. She was covered in mud and had no shoes or socks on and was shaking as she stood there. I could hear this commotion going on.

She said to ring the police and ambulance as their coach had turned over and there were 50 people in it and some of them were injured. My wife rang 999 and the lady was in a real panic. We gave her some socks and boots straightaway because she was freezing as she had nothing on her feet.”

75-year-old Charles Parker, who is living in St. Agnes in the county, was also injured in the accident, suffering injuries to his leg and his head. “The roads were so icy,” he explained. “I heard a cracking noise and all of a sudden we had turned over. I remember later being helped out of the coach through a window. We were close to a house and they took most of the people in there. Then helicopters turned up. It was very frightening.”

Inspector Matthew Shaw, who comes from Devon and Cornwall Constabulary, explained “[i]t seems from initial investigations that the coach has slipped on ice. The road is covered in a sheet of ice, it’s treacherous, it’s difficult to even walk down there.” The amount of time taken to transport the injured passengers to a hospital was four hours.

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1 September

Several large explosions reported in Xinjiang, China

Sunday, August 10, 2008

Authorities say that “violent terrorists” attempted to blow up sites in the Xinjiang province of the country. Police say at least 11 people were killed, all except one were reported to be the attackers responsible for the blasts. Police say three more were arrested and another three are “still at large.”

Monsters and Critics.com quote Deutsche Presse-Agentur as saying witnesses on scene reported a plane flying over the town of Kuqa which was followed by 20 large “flashes”, but “no fire or smoke” which was then followed by “sporadic” gunfire. According to Xinhua the explosions occurred at about 3:20 local time (19:20 GMT) and 4:00 (20:00 GMT).

Despite the claims by police, Xinhua stated that authorities sealed off the town where the attacks have occurred and exchanged gunfire with the terrorists killing at least one while another, strapped with explosives, detonated himself. One other terrorist was injured and one was arrested. Military personnel were also reported to have been dispatched to the area. One early report stated that the government offices in Kuqa are unaware of any bombings.

The explosions, which witnesses report as home-made, were directed toward shopping centers, government buildings, hotels and military offices. At least two police cars were also destroyed by the blasts. Xinhua reports that the bombs were “bent pipes, gas canisters and liquid gas tanks.” One attacker drove a three-wheeled bike packed with explosives into the public safety building in Kuqa, which killed one security official and injured two civilians. Hours later, while police were hunting for more suspects, several terrorists began to throw bombs at them. Police killed two, while three others who were strapped with explosives detonated themselves.

Police and government officials refuse to confirm or deny the reports by Xinhua.

The Xinjiang region has a strong independence movement, largely in the form of 8 million Muslim Uyghurs. The East Turkestan Islamic Movement wishes to create an independent Islamic state out of part of what is currently Xinjiang. China has stated that the Uyghur separatists are the biggest potential terrorist threat to the 2008 Olympics in Beijing.

No one has claimed to be responsible for the blasts.

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31 August

Israeli athletes barred from representing country in Abu Dhabi’s grand slam

Thursday, October 19, 2017

On Monday, the Israel Judo Association responded after organisers of the judo grand slam in Abu Dhabi told chairman of the Israel Judo Association Moshe Ponte Israeli athletes would not be permitted to wear the Israeli flag or symbols, or bear the country’s name on their judo uniform.

Ponte communicated with Miri Regev, Israeli minister of Culture and Sports, and considered withdrawing the team from the grand slam, which is scheduled to be held from October 26 to 28. Regev wrote a letter addressing Thomas Bach, the president of the International Olympic Committee, which read, “The demand to appear without national symbols is contrary to the mandate of international sports associations, the main aim of which is to separate politics from sport, and strengthen sport as a bridge and connection between peoples, cultures and countries.” She also wrote, “It is the obligation of any country which has the privilege of hosting an international competition to allow the competing athletes to represent the country honorably while ensuring their security.”

Officials of the Abu Dhabi judo grand slam said the players would not be allowed to bear Israel’s code “ISR” on their back, nor would it appear on the scoreboard, and the Israeli national anthem would not be played if any Israeli judoka wins a gold medal. However, the Israel Judo Association said, “We won’t be dragged into the political arena and won’t award prizes to those who want to deter us from appearing all over the world.” Twelve Israeli judokas are expected to compete in the grand slam in the capital of the UAE. They would represent the International Judo Federation, and their jersey would show an “IJF” tag.

About two years ago, Israeli athletes faced the same situation in the grand slam in the UAE’s capital, and Regev asked for an emergency meeting then.

In last year’s Olympics in Rio de Janiro, after losing to Israeli judoka Or Sasson, Islam El Shehaby of Egypt refused to shake hands. The International Olympic Committee said this gesture “was contrary to the rules of fair play and against the spirit of friendship embodied in the Olympic values.”

During the opening ceremony of the same tournament, the Israeli team were denied by Lebanese athletes to share a bus, even physically blocking the entrance to prevent Israelis from boarding the bus. Israeli’s sailing coach Udi Gal, in a Facebook post, wrote, “How could they let this happen on the eve of the Olympic Games? Isn’t this the opposite of what the Olympics represents?”.

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27 August

Understanding The Fencing Options That You Have

Submitted by: Stewart Wrighter

Building a fence around your property means that you have a lot of decisions to make. You have to figure out if you are going to do it all on your own or if you are going to hire a fencing company to do it for you. Then you have to determine just exactly where the fence will go. Sometimes this includes getting permits, etc. so that you do not break any laws or go against the homeowners association. Many of those decisions are based upon your knowledge or the things that are required in your area. However, deciding what material you will use may be the hardest decision when you are installing fences.

The most popular type of type of material for building a fence is wood. People like to use this because they generally believe that it looks the best. Another big benefit of using wood is that it provides you with the most privacy. This of course assumes that you put the slats very close together. You might also make the choice to put the slats farther apart so that you can see through the fence. Wood also gives you the flexibility of various colors depending on the type of wood you pick and it is one of the more inexpensive options. However, as good as it looks; wood also has its drawbacks because it requires more maintenance than almost any other kind of fence. If you want the wood to always look great, it will require regular staining and sealing in order to protect it from the weather. You will also likely have to replace a few boards on occasion.

[youtube]http://www.youtube.com/watch?v=fRz9qRIVAF0[/youtube]

A composite fence is another option that you have when you are putting up a new barrier in your yard. This is a mixture of a resin base with recycled wood fibers. This will cost a little bit more than regular wood boards and is not as flexible as the real thing, but it does not need the same kind of maintenance.

Vinyl fencing is another option that you have. These kinds of fences usually come in a kit that is ready to install with pre-sized panels. It is easy to cut down the size and is very weather resistant. This makes it a very popular choice these days of people who are installing their own fencing. If you are installing a fence that just needs to fence in a specific area, aluminum fencing is a great option. This kind of fence would not give you any kind of privacy at all but it is relatively maintenance free.

If you want a fence that really looks great and will last for the longest time possible, you should consider hiring a contractor to install a stone, brick or concrete fence for you. Although these types of fences are the most expensive and the most difficult to put in, they also do not require any maintenance and they look fantastic if they are done right. If you are looking for a new fence, you should look at the privacy you want, the cost and how much maintenance you are willing to do.

About the Author: Stewart Wrighter has recently received an estimate from a

CT fencing

company. He checked out the selection of

CT fences

available for his backyard.

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27 August

Wikinews interviews candidate for New York City mayor Vitaly Filipchenko

Wednesday, June 16, 2021

In early May, Wikinews extended an invitation to Vitaly Filipchenko, an independent candidate in the 2021 New York City mayoral election, set to take place November 2nd, alongside other candidates. Filipchenko answered some questions about his policies and campaign during a phone interview.

Filipchenko, registered on the New York City Campaign Finance Board as Vitaly A. Filipchenko, is the first Russian candidate for New York City mayor, being born in Tomsk, Siberia in 1973, according to news agency Sputnik. He has since naturalised as a United States citizen. According to the web site, Filipchenko has been educated in road construction and maintenance and owns a moving services company; he describes himself on his web site as a “small business owner”. On his web site’s platform page, he says that “[m]y English may not be perfect – but my platform is.”

Incumbent Democrat mayor Bill de Blasio, who won re-election in the 2017 New York City mayoral election by 66.5%, cannot run for a third term under term limits. As of April 28, 22 candidates are currently running, the majority of whom are also Democrats. Ahead of the June Democratic primary for New York City mayor, a poll conducted May 23 and 24 by WPIX and Emerson College of 12 Democratic candidates with a margin of error of 3.2 per cent has former commissioner for the New York City Department of Sanitation Kathryn Garcia and Borough President of Brooklyn Eric Adams leading with 21.1% and 20.1%, respectively.

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25 August

Police report drug haul seizure worth up to £30 million in Brownhills, England

Monday, December 2, 2013

Police in the West Midlands in England today said nearly 200 kilograms worth of drugs with value possibly as great as £30 million (about US$49 million or €36 million) has been seized from a unit in the town of Brownhills. In what an officer described as “one of the largest [seizures] in the force’s 39 year history”, West Midlands Police reported recovering six big cellophane-wrapped cardboard boxes containing cannabis, cocaine, and MDMA (“ecstasy”) in a police raid operation on the Maybrook Industrial Estate in the town on Wednesday.

The impact this seizure will have on drug dealing in the region and the UK as a whole cannot be underestimated

The seized boxes, which had been loaded onto five freight pallets, contained 120 one-kilogram bags of cannabis, 50 one-kilogram bags of MDMA, and five one-kilogram bricks of cocaine. In a press release, West Midlands Police described what happened after officers found the drugs as they were being unloaded in the operation. “When officers opened the boxes they discovered a deep layer of protective foam chips beneath which the drugs were carefully layered”, the force said. “All the drugs were wrapped in thick plastic bags taped closed with the cannabis vacuum packed to prevent its distinctive pungent aroma from drawing unwanted attention.” Police moved the drugs via forklift truck to a flatbed lorry to remove them.

Detective Sergeant Carl Russell of West Midlands Police’s Force CID said the seizure was the largest he had ever made in the 24 years he has been in West Midlands Police and one of the biggest seizures the force has made since its formation in 1974. “The impact this seizure will have on drug dealing in the region and the UK as a whole cannot be underestimated”, he said. “The drugs had almost certainly been packed to order ready for shipping within Britain but possibly even further afield. Our operation will have a national effect and we are working closely with a range of law enforcement agencies to identify those involved in this crime at whatever level.”

Expert testing on the drugs is ongoing. Estimates described as “conservative” suggest the value of the drugs amounts to £10 million (about US$16.4 million or €12 million), although they could be worth as much as £30 million, subject to purity tests, police said.

Police arrested three men at the unit on suspicion of supplying a controlled drug. The men, a 50-year-old from Brownhills, a 51-year-old from the Norton area of Stoke-on-Trent in Staffordshire, and one aged 53 from Brownhills, have been released on bail as police investigations to “hunt those responsible” continue. West Midlands Police told Wikinews no person has yet been charged in connection with the seizure. Supplying a controlled drug is an imprisonable offence in England, although length of jail sentences vary according to the class and quantity of drugs and the significance of offenders’ roles in committing the crime.

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24 August

Heavy Construction Equipment

Heavy Construction Equipment

by

Martin Sejas

Heavy Construction Equipment companies about the world are continuously growing and creating. The factors why somebody may begin or own a company of this kind are diverse. There’s fantastic quantity of wealth to be created from owning and operating heavy machinery. Individuals owning machinery can usually discover function in numerous areas of Australia like within the outback enhancing roads, working for the numerous councils, or creating dams for water. These requirements have been in existence for very some time, with numerous individuals profiting from them.

The primary drawback of Heavy Construction Equipment will be the downtime caused my maintenance. This may be a result of general service, general wear, or any unexpected or unforeseen breakdowns. Any main breakdowns of equipment can generally be much less or a issue when you have newer equipment. Nevertheless, owning new equipment is far from simple because of the main expenses, which discover themselves tagged to such an choice. With the state of inflation at this time, the pricing of any new machinery is nearly unaffordable. This is really a extremely tough scenario for individuals wishing to begin their own company, however not having sufficient capital to obtain began.

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This is where leasing Heavy Construction Equipment truly can assist, and in numerous methods. It permits individuals who are extremely enthusiastic, already equipped with the capability and information, to put the beginning or running of their own company in motion. All that’s required would be to ‘rent’ one or much more pieces of machinery at the exact same time, having a price that’s pre-established. These pieces of heavy machinery may be utilized to create money for their company or for themselves, returning it when it either unneeded or too out-dated. You are able to also have the chance to buy the machine at a discounted cost following it has been utilized for some time. This arrangement turns out to be helpful to both parties involved.

The Construction Equipment category consists of a number of various machines like graders, loaders, bulldozers, scrapers, semi-trailers, trucks, and a lot much more. These may be utilized to create roads, dams, clear land, creating websites, along with a selection of other projects. These machines make new projects a reality and are a large component within the growth of a town, city or even country.

Leasing Heavy Construction Equipment is a superb thought when attempting to make monetary decisions simpler for you. By utilizing this technique to procure your machinery, you are able to effortlessly add additional equipment to your assets also as fit them into your spending budget. With today’s economy, we have to discover as numerous methods as feasible to stretch each and every dollar we make. By having this machinery on-hand, there’s a much better opportunity of your business becoming prosperous at a quicker rate.

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23 August

500 stranded melon-headed whales rescued in Philippine bay

Saturday, February 14, 2009

Philippine fishermen, volunteers and authorities with dozens of fishing boats have joined hands in guiding back to sea about 500 disorientated melon-headed whales that were stranded in the shallow waters near the mouth of Manila Bay delta in the Bataan Peninsula.

The gentle mammals were first spotted swimming back and forth and straying very dangerously close (about a mile or 1.6 kilometers) to the shores of the coastal towns of Pilar, Orion and Abucay 135 kilometers northwest of Manila at around at around 4:00 am on Tuesday, said Philippine Coast Guard (PCG) Commodore Luis Tuazon and Bataan Governor Enrique Garcia Jr.

The Philippines Bureau of Fisheries and Aquatic Resources (BFAR) said its has responded to the reported mass “stranding” of whales off Pilar coastal waters in the province of Bataan where the famous and historic Corregidor Island is located.

Using dozens of fishing boats with machines shut down and bare hands, more than 100 village fishermen and volunteers along with BFAR, local police and Philippine Coast Guard personnel have joined the massive rescue. With great difficulty, the emergency team has waded into the chest-deep water, clapping their hands and hitting the surface to guide and drive the whales farther away from the coastal shore to deeper waters.

“The mammals were at first thought to have been dolphins, but experts then identified them as melon-headed whales,” local veterinarian Mariel Flores said. “This type of whale can be easily mistaken for dolphins because of their size and their teeth, which resemble those of dolphins. The mammals have ears that are sensitive to large changes in pressure underwater,” she added.

This type of [melon-headed] whale can be easily mistaken for dolphins because of their size and their teeth, which resemble those of dolphins. If their eardrums are damaged they become disorientated and they float up to the surface.

“It looked like they never wanted to leave. They looked sad,” said Rodolfo Joson, a village councilor. Joson and his son, Joey, a fisherman like him, have rushed home at about 4 a.m. to report the pod sighting. “It was still dark when we waded into the water. The whales were about 200 meters from the shore. The water was up to my neck. We first checked their conditions by playing with them. They did not repel us or leave. They were making hooting sounds,” Joson explained the mass beaching. “It seemed they were running away from waters that they didn’t like. Dolphins are happy and strong creatures. They raced with ships,” he added.

A post-mortem examination has revealed that four dead whales found beached farther up north in Abucay, Bataan, include two adult females, one of which was pregnant, while the other gave birth to a calf that also died, said Dr. Lemnuel Aragones of Ocean Adventure in Subic Freeport who did the necropsy at the Bataan fisheries office in Balanga City.

This is the first time that such large numbers of dolphins had been stranded in the Philippines. “We are trying to come up with a possible explanation to this unusual occurrence. It could be that the dolphins had lost their bearings and inadvertently ended up on the shallow portion of the coast unable to extricate themselves,” said Dr Lemuel Aragones, Associate Professor at the UP Institute of Environmental Science and Meteorology.

Dr Aragones, who holds a PhD on Tropical Environmental Studies (Marine Ecology) from Australia’s James Cook University, explained that “the melon-headed whales of the dolphin family have sophisticated navigation systems that operate on a principle similar to sonar instruments used in submarines. Like humans, dolphins also follow a ‘leader’ of their pod. It is possible that the leader of this dolphin [pod] had somehow lost its way. In turn, the leader’s acoustic system, which serves as its guidance system, might have been impaired,” the marine expert elaborated.

Dr Aragones said “BFAR, UPIESM, and the Ocean Adventure Marine Park in Subic started the Philippine Marine Mammals Stranding Network (PMMSN) in 2005 as a response to cetacean strandings or beachings.” She cited the PMMSN training received by BFAR officers in Bataan during Tuesday’s mass beaching. She has asked the government to release funds for marine mammal studies.

The two adults had damaged eardrums, Alberto Venturina, the provincial veterinarian, said. “Dolphins with injured eardrums become disoriented, cannot dive for food and are too weak to swim and just flow with the current. If it’s a sick leader, the animal needs to be identified and taken out of sight of the rest of the pod so the healthy dolphins could be prodded back to sea,” he added.”The two animals were identified as melon-headed dolphins, weighing about 250 to 300 kilograms (550 to 660 pounds),” explained Venturina, adding “the third dolphin was only a month old and measured barely a meter long. Its gender had not yet been determined.”

According to Nelson Bien, head of the Fisheries Resource and Management Division of BFAR Region III, a necropsy by BFAR, the provincial veterinarian, and veterinarians from the Ocean Adventure in Subic Freeport has traced the cause of their death to drowning.

The marine doctors have determined that the marine mammals might have drowned after failing to extricate themselves from the fishing nets or “baklad,” explained Dr. Mundita Lim, director of the Protected Areas and Wildlife Bureau (PAWB) of the Department of Environment and Natural Resources (DENR). “There were no injuries to their ears, like visible lesions, but the possibility of an acoustic problem or trauma is still there,” Dr Lim explained, saying, “more tests, like analysis of tissue samples and MRI tests will have to be done to see if there were other injuries to the animals not visible externally.”

They are sending tissue samples to the University of Philippines in Los Baños, Laguna for analysis. “If it was something like climate change, then it would be a bigger environmental problem,” Lim added.

A fourth and pregnant one was also found dead in the village of Tortugas in the town of Balanga, Bataan, said Bien, saying they were investigating the incident and would conduct a “water quality and water parameter test” to determine why the dolphins beached to shallow waters. The condition of melon-headed whale found at Talisay River and taken to Ocean Adventure in Subic Freeport has improved amid forced feeding and treatment of its 2 wounds, said Nilo Ramoso, Biologist III, Pawikan Conservation Project.

Dr. Westly Rosario, BFAR Center chief in Dagupan City, has reported that BFAR personnel were also investigating a “problem in the water, probably chemical pollution,” to explain why the dolphins beached and sought shelter in the shallow waters. The dolphins have faced the same direction and their blowholes above water, they seemed to be avoiding something. “The dolphins were behaving in the same way, they have the same action. People were trying to drive them back into the sea but they refused. There could be chemical pollution somewhere which they were avoiding,” Rosario explained.

Dolphins’ disorientation is sometimes caused by the changes in earth’s magnetic field “that cause the dolphins’ navigational mechanisms to go haywire,” Dr. Edgardo Gomez, professor emeritus of the University of the Philippines Marine Science Institute, said, adding that “it could also be chemicals in the water that affected the dolphins, although this should be proven by water tests.” Philippine marine biologist Rizza Salinas said a possible cause for the stranding of large pods of distressed whales is that there could have been illegal dynamite fishing in the area.

“This is very strange. What is also unusual is they appeared disoriented. I am on my way to Bataan on board BFAR’s patrol vessel. We will look into the situation. Our patrol boats are also on their way to the area. We are also getting experts on stranding,” said BFAR director Malcolm Sarmiento Jr. Sarmiento, explaining that the highest number of stranded dolphins recorded by the BFAR was only 20 to 30. “It’s something unusual. It’s the first time that such a large pod has entered Manila Bay, and is acting strangely,” Sarmiento added.

“Most strandings are caused by seaquakes, heat wave or disturbances at sea. Such disturbances affect the pressure underwater, which subsequently affects the dolphins’ eardrums and sense of balance, leading to their “disorientation.” The creatures then will avoid diving in deeper parts of the ocean and will swim to shallow areas. They came from the north and were headed towards the South China Sea,” Sarmiento explained, adding that the unusual occurrence may have also been caused when the pod could have been following a sick or injured leader.

Sarmiento has appealed to the public not to inflict harm on the dolphins, which are considered threatened species. “Please do not harm the dolphins because they are already endangered. The authorities should also prevent the people who want to inflict harm on the creatures. They should be arrested, if needed.” Melon-head dolphins are considered threatened species — meaning they are likely to become endangered in the future.

“At around 12 noon, the dolphins were finally guided to the open seas, but residents in Hermosa near Mariveles were surprised to see the dolphins near their shoreline, but around 4:30 pm, all the dolphins have left the shoreline and swam towards into deeper waters,” said Governor Garcia.

“The dolphins swam parallel back to Abucay, Hermosa, and Manila Bay before they were eventually herded farther offshore. There are theories that this phenomenon was a result of the Monday night lunar eclipse. The Fisheries Bureau will know after their tests,” Garcia added.

Having suspected the dolphins’ habitat must have been disrupted, forcing them to flee and seek refuge in shallow waters, Senate of the Philippines Majority Leader, Juan Miguel Zubiri on Tuesday asked experts to probe the cause of the sudden appearance of more than 300 electra dolphins near the shores of Pilar town in Bataan province Tuesday morning.

Senator Zubiri wanted the experts to examine the possibility that an earthquake study, involving an undersea experiment using blasting in the South China Sea by the Lamont-Doherty Earth Observatory (L-DEO) – a collaborator of Columbia University – caused the abnormal behavior of the small whales.

Citing an International Union for Conservation of Nature research concluding that the melon-headed whales may have been distracted by the South China Sea study, forcing the dolphins to wander in the shallow waters, Senator Zubiri said that “the earthquake study is a sea floor investigation project in the exclusive economic zone that includes Taiwan, China, Japan and the Philippines for its earthquake research. On top of saving stranded dolphins, we should find the cause for the tragedy in order to avoid them in the future and to be prepared when it occurs again,” he explained.

But according to Erlinton Olavare, Philippine Institute of Volcanology and Seismology (PHIVOLCS) science research specialist, “no significant event was recorded by their stations in Bolinao, Sta. Cruz and Lubag, near Pilar at the time the dolphins were stranded Tuesday.”

Department of Environment and Natural Resources Secretary Jose L. Atienza, Jr. said Bataan Gov. Enrique “Tet” Garcia on Wednesday confirmed there was dynamite fishing in his province. “I asked him [Garcia] and he confirmed it. He also said he was battling this illegal activity,” said Atienza. “The causes of the acoustic trauma could have been sound waves caused by dynamite fishing or sounds emitted by passing ships or seaquakes,” Gov. Garcia said.

“Dolphins are a ‘cohesive’ group and that they follow where their leader takes them. If the leader of the dolphins was sick, then the animal could have committed a “navigational error” and led the rest of the group to shore,” said the Whale and Dolphin Conservation Society (WDCS).

“The pod of melon-headed whales (dolphins) on Manila Bay were injured by a rather nasty group of more than 120 undersea earthquakes. The swarm started with a small magnitude-4.5 event on December 21, 2008. Things got red-hot on January 3, 2009 when a magnitude-7.6 event erupted near the water’s edge on Papua Island in Indonesia, 700 miles southeast of Davao City in Mindanao. The 7.6 magnitude quake was followed by more than 120 major aftershocks each one capable by itself of inflicting injury on a pod of dolphins,” said Capt. David Williams, a retired marine mammal researcher, a commercial sea captain for 40 years and active whale conservationist.

Capt. Williams explained that whales and dolphins have small air sacs (pterygoid sinuses) that surround each inner ear and help then sense sound direction underwater. A damaged pterygoid air sac results in the loosing of echonavigation and echolocation. “In summary, my Seaquake Theory indicates that barotrauma, as a result of exposure to potent earthquake-induced changes in ambient pressure, solves the centuries-old mystery of why whales and dolphins mass-strand on beaches around the world,” Capt. Williams concluded.

An explosive blast and explosive decompression create a pressure wave that can induce barotrauma. The difference in pressure between internal organs and the outer surface of the body causes injuries to internal organs that contain gas, such as the lungs, gastrointestinal tract, and ear.

According to the Natural History Museum experts, whale and dolphins can become confused, mis-read the Earth’s magnetic fields, fear certain sounds and get lost. Since 1913, it has investigated all strandings, more than 11,000 so far, and it runs the UK Whale and Dolphin Stranding Scheme.

New Zealand‘s Project Jonah has claimed that the largest recorded beach stranding was in 1918 when 1,000 pilot whales were stranded on New Zealand’s Chatham Islands.

The last mass beaching in the Philippines was in 1956 when around 12 sperm whales were stranded in a coastal area in Capiz, amid at least 10 yearly strandings that happened in the country involving only one or two animals that were either sick or dying.

Last January this year, Filipino fishermen have also rescued an endangered sea cow. The fishermen aided the beached sea cow to the deep sea, according to the Worldwide Fund for Nature.

The Melon-headed whale (Peponocephala electra; many-toothed blackfish and electra dolphin) is a cetacean of the oceanic dolphin family (Delphinidae). As small members of the dolphingroup, it is closely related to the Pygmy Killer Whale and Pilot Whale, and collectively these dolphin species are known by the common name blackfish.

The tender mammal can grow up to 2.7 meters (9 feet) and weigh as much as 210 kilograms (460pounds). With black triangular “mask” on its face, it appears dark gray to black in color, has no discernible beak and its head is shaped like a rounded melon, thus the name. Its primary diet is squid and fish. The Melon-headed whale lives well off-shore in all the world’s tropical and sub-tropical oceans.

At the northern fringes of its range it may also be found in the warm currents of temperate waters. Ordinarily, however, it is found beyond the continental shelf between 20° S and 20° N. The Melon-headed whale is widespread throughout the world’s tropical waters, although not often seen by humans on account of its preference for deep water. It has been found in Ireland, Hawaii and Cebu, in the Philippines.

As social species, they are covered by the Marine Mammal Protection Act of 1972 in the United States. In July 2004, between 150 and 200 melon-headed whales occupied the shallow waters of Kauai island in Hawaii for over 28 hours, after which, they were rescued and guided to deeper water. This incident may have been related to nearby United States Navy sonar exercise.

The International Union for Conservation of Nature (IUCN) which includes the melon-headed whales in its Red List of threatened species said that the number of whales involved in mass stranding had increased in the last 30 years.

“The melon-headed whales are likely to be “vulnerable” to loud sounds, such as those generated by navy sonar and seismic exploration. Evidence from stranded whales also has indicated that they may have died after swallowing plastic items. It has been predicted that the whales will be affected by global climate change, but the impact is still unclear,” the IUCN explained.

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21 August

Explosives stolen from California mine

Wednesday, May 10, 2006

According to the Alcohol Tobacco and Firearms Agency or ATF, at least 686 sticks of dynamite and at least 30 pounds of ammonium nitrate were stolen from Gold Mountain Mine Company in Big Bear City, California located in San Bernardino County. Fuel oil and mining equipment are also among the items stolen. When combined, the fuel oil and ammonium nitrate become combustible and authorities fear what could be done with the explosives.

“The obvious concern is someone stole it, and what are they going to do with it? This is a quantity of explosives that could do significant damage. We need to recover these items,” said John D’Angelo, spokesman for the ATF.

The thieves cut locks on the gate that leads to the facility and then cut the locks on a metal storage bin and stole its contents and everything inside the facility. The man responsible for mining operations in the area does so as a hobby. The robbery was reported on May 3.

“We urge anyone who has information about this theft to contact ATF and the San Bernardino Sheriff’s Department. Our job is to keep the public safe. We take the theft of explosives extremely seriously, and we will relentlessly follow up every lead until we solve the case,” said John A. Torres who is the special agent in charge of the ATF in Los Angeles.

Authorities have offered a $25,000 reward for information about the crime that leads to an arrest and conviction.

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20 August