Government Accounting and Reporting Essay Example | Topics and Well Written Essays - 1000 words

Government Accounting and Reporting - Essay Example The major features of government reporting are the summarized plans and programs, fiscal and economic policies capsulated in facts and figures. A government wide reporting is a reporting method that brings together the three types of government activities, such as governmental, business-type and other detached units. Each entity is required to report the activity in economic terms, describing the â€Å"flow of economic resources† that measures its impact, and follows the accrual basis of accounting (Klashy and Williams, 2000). Further, the report is historical since the report is compared with previous year’s performance to identify the financial and performance position of the entity. The Comprehensive Annual Financial Report (CAFR) of Davis School District in Utah has the same accounting reporting procedure; however, the state requires the School District to publish their report within five months of the close of each fiscal year in accordance with generally accepted accounting principles, which also required to present a report of financial activities to parents, taxpayers and citizen (Roberts, 2008). Furthermore, as differentiated from regular public accounting, Roberts (2008) said that the reason of preparing separate financial statements is to â€Å"support state or federal applications and a financial statement for use in an official statement for bond issuance purposes†. The school is supported by the County through the proceeds from bonds. The CAFR report of Davis School District is divided into three segments (Roberts, 2008): 1) Introduction of the report - Illustrates the description of the report including the transmittal letter, the lists of elected board and directors, the chart of the School District organizations, the model of the School District for its education, and excellence certificate of financial reporting. 2) Financial Report Section – This section is

Ethics Research Paper Example | Topics and Well Written Essays - 750 words

Ethics - Research Paper Example Research ethics can be defined as the application of basic ethical principles to the subject of study. It includes designing and implementation of the research, human trialing, experimentation on animals, and various other aspects of research. It is also very much crucial to consider the ethical codes prior to carry out the task of research design for data collection. Generally there are three objectives in a research ethics they are protecting the participants, conducting the research in such a way that it serves the purpose of the society on a whole and finally to ensure that research actions are ethically sound. However in the context of social and behavioral research there are many incidents where we find there is a lack of ethical soundness in the research. History of Ethical Principles in Research The Nuremberg trial addressed the experimentation of human being in the context of patient’s right and protection of the human subjects. The code includes:- a) Researches that are based on human must be trialed on animals. b) Risks should be according to the perceived benefits. c) The researches that are based on humans must be carried out by qualified research. ... Belmont Report The Belmont report was developed by ‘National Commission for the Protection of Human Subjects of Biomedical and Behavioral Research’. It was issued during the year 1979 (â€Å"The Belmont Report†). The report summarizes the primary ethical principles and guidelines that should help in the process of determining the ethical issues. The report is divided into two sections namely 1) Limitations between research and practice. 2) Fundamental ethical principles. Regulations and Social and Behavioral Sciences A research review committee is an Institutional Review Board (IRB) must make certain that human research subject needs to be protected. Therefore the questions that should be asked are:- Is the subject of study reasonable? Whether the risks are minimized or not? Whether the risks are justified according to the benefits? Is there a map to control and monitor the security and safety of the subject of study? Assessing Risk in Social and Behavioral Scienc e There are many associated risks with the study of social and behavioral science. Therefore some of the possible risks could be violation of confidentiality, breach of the procedure of study, inaccurate predictions and also the gauged result. However the risks are actually psychological, social, economical and sometimes physical. Informed Consent The participants of the research study must be given sufficient information regarding the study so that they can decide whether to take part or not. They should be informed because the research needs continuous involvement of the participants. Privacy and Confidentiality Any psychological or behavioral research needs high privacy as it mostly deals with secret matters. Moreover discretion and solitude is an important factor in research (Dantzker and

Outsourcing the positive and negative affects; purchasing and supply Research Paper

Outsourcing the positive and negative affects; purchasing and supply chain management - Research Paper Example Although, the argument that denies the inevitability of phenomenon claims it to be a major cause of unemployment in America, but the positive impact of outsourcing on the economy cannot be rejected altogether. As a matter of fact, there is a fair amount of subjectivity in the questions like where, when and how outsourcing should be employed and the detrimental effects of outsourcing on US job market are a reality but another reality is the importance of these outsourcing companies to the US economy. Although cost is the key factor while making a decision of outsourcing, it must also be a strategic decision at the same time. A strategic decision takes into account the capabilities of companys resources, challenges at hand, benefits and key factors that favor outsourcing. The strategic outsourcing prevents the outsourcing of goods, services and labor that are critically important to the function of the company. At the same time, strategic outsourcing can take into account the expected impact of an outsourcing decision on national economy. The establishment of a separate formal Officials authority might be a good idea to evolve a regulating mechanism and to strike a balance in outsourcing decisions. Nevertheless, purging it altogether is not an option. Pacing with rapid changes in business dimensions has become a demanding challenge for business leaders in diminishing geographical limitations. Technology in general and cutting edge communications in particular drastically redefines business operations in terms of resources. The globalization has vast and vivid repercussions on business domains and business leaders have to be very knowledgeable and current on prevailing trends in human resources, purchases and supplies to manage these effects in their specific domain. The globalization of businesses and advancement in technologies to support these global business operations have reduced the geographical limitation of

Renewable Energy Essay Example | Topics and Well Written Essays - 1000 words

Renewable Energy - Essay Example Hydropower has a significant role to play in the advancement of renewable energy around the globe, with a majority of nations relying on it to some extent in the generation of energy (Kaygusuz, 2009). This energy source is environment friendly and produces negligible greenhouse gases. In addition, a system is striking in its cost-effectiveness since it converts 95% of energy inherent in the moving water into electric energy. Compared to sources like fossil fuels, which produce 60% efficiency, the potential for hydroelectric power is enormous. Hydropower was first used by ancient generations for the driving of wheels to make work easier. Over generations, the energy source evolved and was finally utilized for the generation of electricity, with authorities being struck by its renewable nature. The energy source only utilized the flowing water’s energy to produce electricity without decimating the water supply. This was especially significance since the water sources were the lifeline of the populations living along them and down-stream to them (Kaygusuz, 2009). Its development was aided by human’s need to find an energy source that was not decimated over time. Most energy sources at the time were used in large quantities that were obviously not sustainable in the occurrence that technology either remained on its course, or increased to require more energy. The greenhouse gas emitting nature of fossil fuels is the other factor that greatly affected the development of this source. Hydropower showed excellent po tential in the cutting of these gases (Kaygusuz, 2009). Hydropower has come a long way to provide one fifth of the world’s power requirements (Kaygusuz, 2009). These projects were started in rural areas since estimates showed that the world’s rural population would grow by 95%. The highest demand was also forecasted to come from developing countries, which have been highly receptive of the energy. This was driven by the fact that the energy source was not liable to market fluctuations. Most governmental authorities around the world have turned to this energy source due to its combination of water management and its renewable nature. 2. Biomass Use as a Transitional Strategy for a Sustainable and Clean Energy System The greatest factor that made biogas desirable was its contribution to development that was desirable. Its attractiveness was further enhanced by low cost for conversion of resources into usable energy, as well as the availability of the resources, which was local. This made the energy source secure, thus desirable (Kaygusuz & Keles, 2009). Its usefulness in rehabilitation of degraded land via the use of exhausted resources as manure also led to most governmental

Business Etiquette - Cubical Space Research Paper

Business Etiquette - Cubical Space - Research Paper Example Knowing how to communicate with decorum will help keep the business as well as grow some leads for the next business. (Columbia University Centre for Career education, 2012). Ensuring continued premises maintenance: In this kind of business, professional presentation go a long way in expressing how organized a company is and thus winning the customers trust. It will be essential to consider doing office maintenance as a way of setting professional standards for the services we provide. ( Columbia University Centre for Career education, 2012) Ensuring that tenants understand the tenure contract: Most of the times, tenants take less interest on terms of lease. Many of them do not understand the meaning of terms like triple net lease, load factor, full service e.t.c. It is important for the proprietor to ensure that the tenant understand what they are signing to avoid any conflict when bleach of tenure happens. (Wolfe, 2012). Keeping to the tenure contact: To develop trust and reliability, it is important for the company to ensure that contracts and agreements are kept strict (Wolfe, 2012). This will go a long way in buying customer’s trust as well as open leads for future business. As a cubicle space leasing company, it is important to consider professional practices like phone and communication etiquette, premise maintenance, leading tenants to understand the tenure contract and commitment to keep to the tenure contract. All the etiquette concerns should be geared towards establishing business leads and maximum trust in the company’s professionalism. Columbia University Centre for Career education. (2012). Skills- Business Etiquette. The Trustees of Colimbia University in the City of New York. Retrieved from: http://www.careereducation.columbia.edu/resources/tipsheets/skills-business-etiquette Wolfe, L. (2012). 3 questions to Ask Before Negotiating or Signing a

The Impacts Of Cartoons On Child Literacy Essay Example for Free

The Impacts Of Cartoons On Child Literacy Essay Child literacy is one of the main priorities of both federal and private organizations around the world.   Literacy among children holistically involved the ability to use language for communication and interaction with other people.   Communication may be in the form of reading and/or writing.   Such capability in every individual is important for daily social living, since language is the prime tool for an understanding between two minds.   Studies have shown that literacy influence an individual’s future, because it plays a major role in an individual’s employment and opportunity for personal and professional development through basic and higher education. Literacy also influences the economic status of a country because citizens better understand the relationships between industry and commercialization.   The health condition of a country has also been observed to be positively correlated with literacy rates because individuals are generally taught of the principles of personal hygiene and healthy living through communication in schools through health and science subjects, and in communities through the use of health-related flyers, leaflets and brochures. Literacy among children is continuously being evaluated among children and in the recent years, cartoons have been identified as a possible tool that may be employed to promote child literacy.   Cartoons have been traditionally considered as a form of entertainment and have long been enjoyed by children.   Cartoons are diagrammatic portrayals of stories or issues that the cartoonist wants to express.   Currently, cartoons are considered as a tool for visual literacy or the learning through vision of actions, objects and symbols (Fransecky and Debes, 1972).   Cartoons serve as a means of communication that involve both language and drawings that were meant to convey a certain message to its readers.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The possibility of using cartoons in promoting child literacy is currently being investigated around the world.   Cartoons may possibly serve as an alternative way to educate children because such type of drawings inherently includes some sense of humor, which is essential to a child’s learning and development.   It has been determined that teaching students using an extremely serious attitude generally results in students that are tense and intimidated (Flannery, 1993). Cartoons usually present stories and concepts in a happy tone, unless necessary that certain sections of a cartoon show some melancholy situations, and this setting lightens up and brightens almost any topic or concept that it presented to a student.   More importantly, the inherent feature of humor in cartoons facilitates child literacy by attracting students to have confidence in tackling difficult subjects such as science and math (Ulloth, 2002).   It has been determined that humor itself, presented singly or in combination with drawings such that in found in cartoons, abolishes the gap between the teacher and the student and promotes cooperation between the two parties (Flowers, 2001).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It has been observed that students enjoy learning almost any subject if presented through the use of cartoons (Rule and Auge, 2005).   The enjoyment among students is represented by their enthusiasm during class as well as their persistent inquiries on whether any cartoons strips will be used at any moment during class that day, or whether they would be given any chance to draw their own cartoons on any topic that has been in the outline of that day’s discussion.   Other students are much more active and alert in class when cartoons are frequently employed in the classroom, as evidenced by their coming to class early or even way before the first bell rings.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The use of cartoons in child literacy involves similar mental processes that are employed in creativity and problem-solving (Derks, 1987; O’Quinn and Derks, 1997).   Since humor is a usual component of cartoons, punchlines are a common part of cartoons, even if these were designed for educational purposes.   The combination of humor and problem-solving provides a sense of confidence in a student, wherein a positive reinforcement occurs during the student’s learning process (Berk, 2002). Cartoons are an efficient pedagogical technique that may be used to promote child literacy through increasing the students’ motivation to identify and enjoy humor.   Graphical sketches are effective in teaching students because these improvement memory through visual perception and acuity (Rule, 2003).   Cartoons also enhance a student’s thinking through analogy and also help determine concepts which are generally perceived by students as difficult or incomprehensible.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is also improvement that the perception of cartoons be understood in terms of analysis and self-motivation.   When students are driven to accept a concept based on the positive features they see during the initial presentation of the topic, students are highly motivated to understand, learn and remember the concept.   Cartoons provide a method of presenting a concept to a student in such an attractive way that only a negligible fraction of the student population would negatively react to the use of cartoons for teaching in the classroom.   Cartoons succeed in teaching students specialized concepts in school because such type of media facilitates the students to understand their environment, which thus facilitates learning.    The environment may be the classroom or school setting where the student is situated, together with the rest of the members of the class and the instructor.   Such familiar zone of using cartoons relaxes the students and makes them feel at home, which is usually connected with watching cartoons on television or reading comic books at their own leisure time in their bedrooms.   Such connection of cartoons and enjoyment also results when cartoons depicting school topics or concept will result in the full cooperation of the student, which in turn results in the positive psychological functioning of the student.   Once full cooperation and functioning commence, learning will consequently start.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   It is also possible that students be asked to draw their own cartoon strips, either alone or in small work groups.   Since cartoons symbolize enjoyment to the students, cooperating with classmates in the classroom will then be easier that to ask students to work together on some other activity such as research report writing or an analysis of a science problem using an experimental apparatus. Cartoon-making may also serve as a method which the instructor may use to determine how each student could express himself or show his understanding and appreciation of a class content.   It has been determined that students are more easily convinced to start cartoon-making next to drawing or sketching.   The advantage of cartoons is that both language and sketching is involved, that it will be easier for the instructor to directly understand what a student wants to convey.   It would seem more difficult to understand a sketch since no words are included here, and the interpretation of the instructor may be different from what the student wished to express. References Berk RA (2002):   Humor as an instructional defibrillator: Evidence-based techniques in teaching and assessment.   Sterling, VA: Stylus.   268 pages. Derks PL (1987):   Humor production: an examination of three models of creativity.   J. Creat. Behav.   21:326-326. Flannery M (1993):   Making science a laughing matter.   J. Coll. Sci. Teach. 22:239-241. Flowers J (2001):   The value of humor in technology education.   Technol. Teach. 60:10-13. Fransecky RB and Debes JL (1972):   Visual literacy: A Way to Learn- A way to teach. Association for Educational Communications and Technology: Washington, D.C. OQuin K and Derks PL (1997):   Humor and creativity: A review of the empirical literature.   In: Runco M, ed., Creativity research handbook. Cresskill, NJ: Hampton Press, p. 223-252. Rule AC (2003):   The rhyming peg mnemonic device applied to learning the Mohs scale of hardness.   J. Geosci. Educ.   51:465-73. Rule AC and Auge J (2005):   Using humorous cartoons to teach mineral and rock concepts in sixth grade science class.   J. Geosci. Ed. 53(5):548-558. Ulloth J (2002):   The benefits of humor in nursing education.   J. Nurs. Educ.   41:476-481.

Examining The Accuracy Of Plymouth Plantation Religion Essay

Examining The Accuracy Of Plymouth Plantation Religion Essay Bradfords Plymouth Plantation, contains records of the Pilgrims settlement in the New World. This document represents the history of one of the first colonies in New England that founded our countries religion, culture, and history. Some historians wonder if Bradfords documentation of the Plymouth settlement is accurate. Even though Bradfords personal views and bias are evident throughout the passage there is still a lot of factual evidence that would be lost with out this manuscript. Bradford has been an inspirational writer to many, such as Cotton Mather, William Hubbard, Thomas Prince, and Thomas Hutchinson. Of Plymouth Plantation, is separated into two books dating from 1620 to 1650. Bradford, apparently wrote the first book in 1630 (Shuffleton), and goes into detail of the Separatist movement. The main points of the book include: the Separatists afraid of religious persecution, fleeing from England to Holland, settling in Leiden, their voyage on the Mayflower, and their experiences in New England. Bradford orders his material not only chronologically but teleologically, into chapters that are organized topically as well as in terms of sequences of events, and he indicates in numerous ways that his history is plotted and moving toward a particular outcome (Read). The way in which Bradford wrote this book is why it has been so influential. It is easy to follow and a timeline is evident throughout. He goes into detail on instances that he finds important. For example, in what he called the First Encounter, an Indian attack occurred and he went into meticulous detail of how the Indians loo ked, sounded, and how they interacted with the pilgrims. But about midnight they heard hideous and great cryà ¢Ã¢â€š ¬Ã‚ ¦they concluded it was a company of wolves or such like wild beasts (Perkins 56). This text gives insight to how the Indians responded to the Pilgrims invasion. The second book was written between 1646 and 1650, and is a form of annals dating from 1630 to 1650, which tells of the Pilgrims day to day life. His use of annals proved accurate when compared to colony records that would have been available to him at that time. Bradford writes most of history out of nostalgia (Wenska). This means that he has a yearning for the past and uses bible verses to compare to whats happening in the colony. This is seen when Bradford compares the Plymouth settlers to the Israelites of the old testament, when their time of wandering is over, spiritual principles are settled, and now the Pilgrims must face the spiritual uncertainties of history as they strive to build their own Can aan (Shuffleton). In the bible, the Israelites were Gods chosen people, and God granted them the power to dominate Canaan. Everything was made abundant to them, until they started to sin. Once they started to defy Gods word, God took away the inheritance he had given them. Bradford says this in hopes that his Separatists can overcome their sinful nature and remain faithful to God, and in return keep New England, the land God has granted them. His own personal beliefs and views were definitely evident throughout the text. He regarded himself as an instrument of God (Perkins 49). He believed that God helped people overcome obstacles through faith, à ¢Ã¢â€š ¬Ã‚ ¦but they cried unto the Lord and he heard their voice and looked on their adversity (Shuffleton). On the Mayflower there was a young man who thought highly of himself and cursed the sick. But it pleased God before they came half seas over, to smite this young man with a grievous disease, of which he died in a desperate manner, and so was himself the first that was thrown overboard. Thus his curses light on his own head, and it was an astonishment to all his fellows for they noted it to be the just hand of God upon him (Perkins 51). This text shows Bradfords belief that God has a hand in everything was shared by the Separatists. In his description of Plymouth, there were two rather sharply divided groupsthe saints, or members of the Separatist church, and the strange rs, or Non-separatistsà ¢Ã¢â€š ¬Ã‚ ¦ Obviously Bradford held the saints in much higher esteem then he did the strangers, who were often disruptive of the peace of the colony (Westbrook). His favoritism can also be seen when he omits most of the facts concerning incidents when the Separatists are being disloyal to God. For example when they fight amongst themselves in Amsterdam, or slaughter the Indians at Wessagusset. But, in Plymouth in 1642, when there were outbreaks of burglary, adultery, and fornification (Westbrook), he didnt seize to leave out any details of their wickedness. After Bradford discusses the outbreak of flagrant sin he ends his narrative with the headings, Anno 1647, and Anno 1648, leaving them blank. Peter Gays says, Bradford ends his history in silence (Shuffleton). One can also tell hes partial to the Separatists by his depictions of characters. He differentiates between admiral characters who, are members of the Separatist congregation and the despicable ones , who are either unchurched or have Anglican sympathies (Westbrook). When he speaks of William Brewster whom he admires and considers a father figure, he speaks only of his strengths. When speaking of someone he dislikes he explains their weaknesses, and why they are not trustworthy. His tendency seems to be toward caricature and ridicule in depicting persons whom he disliked, such as Lyford, Weston, Thomas Morton, and Oldham (Westbrook). Many historians have used Plymouth Plantation as a resource in writing their books, due to the accuracy and detailed history of the early settlement. This entire passage has been treated as an early interpretation of the American landscape and an illustration of English preconceptions about that landscape as wilderness' (Read). Nathaniel Morton, Bradfords nephew, had copied large parts from Plymouth Plantation and was considered very important when his uncles original works had been lost. Increase Mather used it as a source for his account of Indian Wars. Increases son, Cotton, later used it for his own history of the Plymouth Colony. William Hubbard used it in his writing of the General History of New England from the Discovery to MDCLXXX. Thomas Prince quoted and paraphrased many passages in his Chronological History of New England in the form Annals in 1736. It has been influential because of how Bradford handled time relationships, characterized individuals and groups, and focuse d on events that he thought were important. Bradford helped to demonstrate the workings of divine providence for the edification of future generations (Gould). This document has saved past history that would have otherwise been lost. The years since these early literary historians wrote has neither dulled nor lessened our admiration for Bradford as either historian or man of letters (Wenska). It will continue to contribute to the American culture for generations to come. Bradfords Of Plymouth Plantation can not be classified as objective history, because he incorporated too much of his own personal beliefs and values. Instead it can be used as a history book for the foundation of New England. Early authors saw its importance and incorporated it into their own writings. It has helped shape our differing religions, culture, and literature that can be found in todays era.