Tuesday, August 6, 2019
Funds Accounting Essay Example for Free
Funds Accounting Essay Business-type organizations and not-for-profit organizations, including not-for-profit colleges, universities and health care providers b. Business-type organizations; not-for-profit organizations; and all colleges, universities and health care providers, whether organized as not-for-profit or governmental entities c. Business-type organizations only d. All entities, except for those under the jurisdiction of the American Institute of CPAs Answer: a 5. A not-for-profit organization performs all of the following activities except . Charging a fee for services provided b. Paying dividends to shareholders c. Purchasing long-lived (capital) assets d. Paying overtime to employees Answer: b 6. The Governmental Accounting Standards Board (GASB) establishes financial reporting standards for state and local governmental entities. An entity possessing the following characteristics should follow GASB standards: a. The power to enact and levy a tax. b. The power to issue debt, for which its interest is exempt from federal taxation. c. The potential that a government could unilaterally dissolve the entity and assume their assets and liabilities. d. All of the above. e. Only a and b. Answer: d 7. For which types of organizations is the Governmental Accounting Standards Board (GASB) responsible for establishing accounting and financial reporting standards? a. All state, local, and Federal organizations b. All state and local governmental organizations, except for state and local governmental colleges, universities, health care providers, and utilities c. All state and local governmental organizations, including government-sponsored colleges, universities, health care providers, and utilities d. All governmental and not-for-profit organizations Answer: c 8. Which entity establishes financial accounting standards and principles for the federal government? a. FASB b. GASB c. FASAB d. None of the above. Answer: c 9. Which of the following is the most authoritative source of accounting standards for cities and counties? a. Current practices widely used by not-for-profit entities b. GASB Statements and Interpretations c. AICPA Industry Audit Guides d. Implementation guides published by GASB staff Answer: b 10. Not-for-profit organizations obtain their revenues primarily from a. Sales to customers b. Contributions from donors c. Taxes on personal property d. Taxes on real property Answer: b TRUE or FALSE State whether these statements are true or false. Discuss why the false statements are false. True a. An entity is likely to be a governmental entity if a controlling majority of its governing body is appointed by governmental officials. True b. The objective of a government is to provide services to its constituents. False c. AICPA pronouncements have approximately the same level of authority as articles appearing in the Journal of Accountancy. True d. The objective of a not-for-profit organization is to provide services to its constituents. False e. By definition, all funds have cash, financial resources, and capital resources. True f. The objective of a business organization is to enhance the wealth of its owners.
Monday, August 5, 2019
Industrialization And Environmental Challenge In China Environmental Sciences Essay
Industrialization And Environmental Challenge In China Environmental Sciences Essay China has experienced the worlds fastest economic development over the past decades. At the same time, it has faced environmental degradation, and growing barriers against development. Chinas most productive city Shanghai has taken a particularly major role in Chinas economic and political development. However, the city could not avoid confrontation with environmental challenges, especially water pollution. The rapid economic growth and industrialisation have generated high pressure on the citys environment. Although Shanghai is a coastal economic city with abundant water sources from various rivers such as Yangtze River and Changjiang River, the city has suffered from polluted water and water shortage. The first reason is water pollution. According to Shanghai Water Authority (Shanghai Municipal Oceanic Bureau, SWA), majority of surface water in the city has been polluted and the water quality does not meet the drinking water quality standards [1] . Also, only 2.3 per cent of the Huangpu River, Shanghais main water supplies, met the grade 1-2 of water quality and 23.0 per cent attained grade 3. The rest 73.8 per cent was rated as grade 4-5 (China Water Risk Report 2010). Second, Shanghais water infrastructure provides 56.1% of the total water supply to its industry sector, which includes power plants and coal-fired factories, 14.3% to agriculture, and 10.1% to 23 million residents of its greater municipality (UNEP, 2010) [2] . This research argues that the Shanghai government has made improvements to solve the water pollution problem, but these havent been sufficient to resolve the persistent water pollution in the city. The Shanghai authority insists that it is aware of the deterioration of the environment, and it has promoted more balanced patterns of development using concepts such as harmonious society and scientific development. For instance, the municipal government launched $586 billion economic stimulus package in late 2008, and it invested majorly in environment conservation projects, especially, water pollution projects. Also the government implemented the Plan of Underground Water Pollution Prevention and Control(2010-2011) which cost about %5.4 billion(IBIS, 2012) [3] . However, some research conducted by scholars such as Thomas Johnson (2009) and the Chinese Policy Research Center for Environment and Economy (2006) raised skepticism on the Shanghai governments environmental governance si nce there hasnt been a noticeable improvement. Also some empirical data show that the emissions of major water pollutants from the industrial sector is still considered serious, and the amount of wastewater discharged from the industrial and household sectors continues to increase. First, this research assumes that the Shanghai governments governance has been experiencing difficulties in controlling water pollution because of the weak legal instrument in restricting pollutants emission. In regard with water protection, the government has several legal measures such as Environmental impact assessment system(EIA), The Three Simultaneity System, Pollution levy system, Pollution discharge reporting system, Emission permit system, Total emission control system, Enforcement of pollution abatement for noncompliance, and Enforcement of shutting down, merging and transferring system(Xin, 2009). Nonetheless, the law enforcement and penalty imposition have not been effective in practice, which caused the failure in restricting pollutants emission. For example, the amount of three major pollutant emissions SO2, COD and soot has not been successfully decreased. In SO2s case, the amount of industrial emission even increased during 1990-2006 (Wen, 2007) [4] . Research Question 1. Does the Shanghai government have sufficient legal measures in restricting water pollutant emission? 2. If not, what are the causes of the problem? Second, the Shanghai government does not seem to be fully motivated to implement water protection policies. Since the state governments major concern is economic growth under the GDP- based development system, the municipal governments, including Shanghai, inevitably have been economic growth-oriented affected by the state governments regime. As indicated above, more than half of the water supplies in Shanghai have been allocated in the industry sector. Also, the environment department of the government has suffered from securing sufficient technical human resources because of its budget limit, which means the government has put its high priority to the industrialization and economic growth. Research Question 1. Has the water pollution issue been high on the Shanghai governments priorities? Third, this research presumes that the accessibility the accurate information and data and the inactive public participation have detracted from the Shanghai governments effectiveness in implementing the environmental governance. Although accurate information and its accessibility and active public participation could take a major role in the governments environmental governance, the rate of public participation is rather low and the accessibility of the accurate information is still limited in comparison with other developed countries. The public should be able to access the accurate information and data, and be involved in the monitoring and evaluation system. For example, NGOs could be a substitute for the expensive technical human resources. Research Question 1. Does the Shanghai government have the easy accessibility for the public to accurate environmental information and data? The Shanghai governments governance regarding water pollution issues has not been sufficient. Since the government is driven by the economic growth-oriented regime of the centre government, the law enforcement in restricting water pollutant emissions have been ineffective despite several legal measures. Also the public does not have easy accessibility of the accurate information and data. These three factors have not successfully improved the water quality in Shanghai, which will cause a serious water shortage. The water shortage will have repercussion for the whole country. It will directly affect the citizens well being and hinder China from sustainable development.
Sunday, August 4, 2019
information methods :: essays research papers fc
Q.     What is Information Literacy? A.     ability to recognise the need to find, organise, evaluate and use such information for effective decision-making or problem solving. Be aware that some information conveyed to you may be distorted. Be aware that you may require additional information before making a decision. Q.     What is Information Technology Literacy? A.     ability to recognise opportunities for and apply information technology resources to capture and manipulate data, transform data into information and present information. Q.     Why do you need Information Literacy? A.     to function in society, to understand the language and knowledge structures of particular fields of study, to be able to study in fields of interest, to be able to communicate. Q.     Is there a relationship between data, information, and knowledge? A.     Yes. A collection of basic data elements (facts, video, images, sound etc.) are transformed (manipulated) into information. By gathering information we can begin to gain knowledge. Q.     What are the three information types? (and give an example of each) A.     Primary Information – eyewitness account, creative work, discovery Secondary Information – reports on events, history, theologies Tertiary Information – indices, bibliographies, browsers Q.     What are the Information Literacy skills identified in the lecture? A.     Task Definition, Information Seeking Strategies, Location and Access, Use of Information, Synthesis, Evaluation Q.     What are the 5 subdisciplines of Semiotics and what are their attributes? A.     Statistics – patterns, codes, traces, signals Syntactics – structure, data, records, language, logic, software, files Semantics – meaning, denotation, signification, proposition, validty, truth Pragmatics – intent, communication, conversation, negotiation Social – beliefs, expectations, commitments, contracts, law, culture Q.     What are mind maps useful for? A.     Note taking, organising information in a logical structure, good for exam revision Q.     What is a metaphor? Examples†¦ A.     statements based on some kind of analogy where two things are compared to each other eg desk top metaphor, metaphorically speaking Q.     What are the different types of metaphors? A.     Illustrative, Iconic, Visual, Verbal Q.     What is a clichà ©? A.     A phrase that conveys some sort of idea or message, a clichà © is, in other words a metaphor characterised by its over use. Q.     The usefulness of information is determined by four main factors. What are these four main factors and exemplify. A.     Information Quality – fitness for purpose, author’s credentials, revised edition, intended audience etc. Information Assessibility – consistent, speed, availability, format Information Presentation – writing style, organised logically, main points clearly presented Information Security – Internet fire walls, Business passwords etc Q.     What is Knowledge? A.     A combination of rules, ideas, instincts and procedures that guide actions and decisions. Q.     What are the different types of information retrieval outlined in the lecture? A.     Text database – a set of documents stored and organised on a computer eg proformas Hypertext documents – interactive links to other parts of the current document eg autotable of contents in word.
Saturday, August 3, 2019
Defining Poverty in America :: Urban Decay, Urban Poor
Poverty is an important and emotional issue. Last year, the Census Bureau released its annual report on poverty in the United States declaring that there were nearly 35 million poor persons living in this country in 2002, a small increase from the preceding year. To understand poverty in America, it is important to look behind these numbers--to look at the actual living conditions of the individuals the government deems to be poor. For most Americans, the word "poverty" suggests destitution: an inability to provide a family with nutritious food, clothing, and reasonable shelter. But only a small number of the 35 million persons classified as "poor" by the Census Bureau fit that description. While real material hardship certainly does occur, it is limited in scope and severity. Most of America's "poor" live in material conditions that would be judged as comfortable or well-off just a few generations ago. Today, the expenditures per person of the lowest-income one-fifth (or quintile) of households equal those of the median American household in the early 1970s, after adjusting for inflation.1 The following are facts about persons defined as "poor" by the Census Bureau, taken from various government reports: - Forty-six percent of all poor households actually own their own homes. The average home owned by persons classified as poor by the Census Bureau is a three-bedroom house with one-and-a-half baths, a garage, and a porch or patio. - Seventy-six percent of poor households have air conditioning. By contrast, 30 years ago, only 36 percent of the entire U.S. population enjoyed air conditioning. - Only 6 percent of poor households are overcrowded. More than two-thirds have more than two rooms per person. - The average poor American has more living space than the average individual living in Paris, London, Vienna, Athens, and other cities throughout Europe. (These comparisons are to the average citizens in foreign countries, not to those classified as poor.) - Nearly three-quarters of poor households own a car; 30 percent own two or more cars. - Ninety-seven percent of poor households have a color television; over half own two or more color televisions. - Seventy-eight percent have a VCR or DVD player; 62 percent have cable or satellite TV reception. - Seventy-three percent own microwave ovens, more than half have a stereo, and a third have an automatic dishwasher. As a group, America's poor are far from being chronically undernourished. The average consumption of protein, vitamins, and minerals is virtually the same for poor and middle-class children and, in most cases, is well above recommended norms.
The Childhood of Charles Dickens Essay -- Biography Biographies Essays
The Childhood of Charles Dickens       "I do not write resentfully or angrily: for I know all these things have worked together to make me what I am" - Charles Dickens  Charles Dickens's tumultuous childhood did indeed shape the person he became, as well as have a definite impact on his literary career. There are shades of young Dickens in many of his most beloved characters, including David Copperfield, Oliver Twist, and of course, Great Expectations' Pip. Like Dickens, all three of these characters came from humble beginnings and were able to rise above their respective circumstances to achieve success. Similarly, Dickens' literary success is owed in large part to his unhappy childhood experiences. He did not merely overcome his past, he triumphed over it by incorporating it into best-selling works of art. Drawing on these events not only provided a cathartic release from childhood traumas, it also modernized the classic rags-to-riches success story. When comparing Dickens' childhood to Great Expectations, it becomes apparent not only how these formative years influenced his literary career by inspiring many of the characters and themes predominant in the novel, but also how Dickens used his work as a form of therapeutic release from childhood tensions.  Charles Dickens' childhood and young adulthood was definitely filled with enough drama to base a novel upon. Born February 7, 1812, to John Dickens, a clerk in the Navy Pay Office, and his wife Elizabeth, Charles spent his earliest years in the English seaport town of Portsmouth. The first years of his life were idyllic enough, alt... ... safe way. He did not have to confront the people and events that shaped him directly, he could do it through characters such as Pip. He was well-acquainted with the themes that run throughout the novel because he experienced them in his own life. His first-hand knowledge of such feelings as guilt, betrayal and personal redemption added an authenticity to his fiction that would be difficult for authors without such a history to duplicate. Works Cited  Allen, Michael. Charles Dickens' Childhood. Basingstoke, Hampshire: Macmillan, 1988.  Dickens, Charles. Great Expectations. 1861. Ed. Janice Carlisle. Boston: Bedford, 1996.  Forster, John. The Life of Charles Dickens. New York: Bigelow, 1876. Kaplan, Fred. Dickens: A Biography. New York: Morrow, 1988.     Â
Friday, August 2, 2019
Mississipi Burning Essay
The film, Mississippi Burning (1989) can be classified as a very useful source for a historian studying the Civil Rights Movement, however, there are a few noticeable limitations that could prevent the historian from gaining a full understanding of the true culture in the Southern States of America. The film thoroughly examines the role of the Klu Klux Klan and touches upon the role of the media. Despite the useful information that is provided throughout the film, there are certain flaws that limit the historian from gaining knowledge on the true nature of Southern Americans. In the 1950s the emergence of the Civil Rights Movement triggered the Klu Klux Klan organisations to ramp up their terrorisation of the African Americans. The most significant of these was the White Knights of the Ku Klux Klan led by Robert Shelton. In the Deep South considerable amounts of pressure were put on blacks by the Klan not to vote. An example of this was in the state of Mississippi. By 1960, 42% of the population was black but only 2% were registered to vote. Lynching was still employed as a method of terrorising the local black population. (Klu Klux Klan, http://www. spartacus. schoolnet. co. uk/USAkkk. htm) The film ‘Mississippi Burning’ supports this information and displays some of the methods the Klu Klux Klan used to attack and threaten African Americans as well as those who supported integration between blacks and whites. The media played a significant role in the Civil Rights Movement. People throughout the world were able to view significant events such as riots, marches and certain court cases. This meant that people became more aware of the extent of violence and injustice that was bestowed on African Americans, particularly in the small country towns in the Southern States. Actually viewing all this violence sparked even more rage amongst those who believed in the Civil Rights Movement. While the majority of White Americans still harbored racist views, many were horrified with the beatings, murders and other brutalities exposed by the media. Many northern whites did not understand what was happening in the South. The new surfacing of television delivered powerful images to the nation’s living room. Print media was important, but it was television coverage that played a major role in the changing of attitude towards the Civil Rights Movement. The film ‘Mississippi Burning’ subtly but effectively touches upon the role of the media. Throughout the film, there are shots of cameramen filming significant events such as the search for the missing activists and the court case for their murder. This allowed viewers to get a sense of how much the media was used to in this era to help people around the world become aware of atrocities occurring in Southern America. Despite the valuable information, that supported other sources, in the film Mississippi Burning, there were various inaccuracies that could potentially mislead a historian studying the Civil Rights Movement. To make the film more entertaining, it was clear that the producers of the movie were fairly biased towards the Southern Americans and portrayed them all as ‘redneck’ racists. In actual fact there were a number of residents in Mississippi who did accept the Civil Rights Movement and participated in marches and riots against those who refused to do so. Another inaccuracy in the film was the way the detectives discovered Deputy Pell was guilty of participating in the murders of the Civil Rights Activists. In the film, Agent Anderson becomes relatively close with Mrs. Pell, Deputy Pell’s wife. He eventually manages to milk information out of her. In reality, Klu Klux Klan member, James Jordon, confessed to the FBI agents that he witnessed the murders and agreed to co-operate with the investigation. Mississippi Burning is in many ways a useful secondary source for a historian studying the Civil Rights movement. The Klu Klux Klan were heavily acknowledged in the film and their methods of terrorising African Americans were exceptionally realistic, supporting other sources about Southern American culture. The media was also touched upon throughout the film, providing evidence that the media played a large role in the acceptance of the Civil Rights Movement. Despite the small inaccuracies in the film to create a more entertaining storyline for viewers, the benefits of the information provided, outweigh the flaws.
Thursday, August 1, 2019
The Ashinabe Culture
The research is focused on one of the Indian tribes of Canada called the Ashinabe. Their culture and social customs are investigated, its importance determined and put into context within the contemporary culture. The Ashinabe of the Great Lakes tribes settled in Turtle Island in Canada before the arrival of the Europeans or the â€Å"light-skinned race â€Å"as the Ashinabe called them.They were a member of the group called the First Nations consisting of native â€Å"Indian†inhabitants of Canada. The Ashinabe had close family ties and kin communities.However, like other natives of modern times, the Ashinabe had to fight for their rights to their land and culture. As inherent to the natives who first inhabit the Continents of America, the Ashinabe are rich in social custom. The meaning and practices of these customs are handed down from generation to generation by the respected Elders through stories that are often identified as myths and legends. The Ashinabe had clear di vision of what does a woman and man do in society. The women were in-charge of household chores while the men go out to hunt for food.The Ashinabe males take pride in their hunting skills. Another particular example of Ashinabe social custom is the telling of stories, of which the prominent one is the foretelling of the future through the Seven prophecies of Fire that represents seven different eras. It is interesting to note that in these fourth through sixth prophecies, it tells of the coming of the â€Å"light-skinned people†and how they will influence the Ashinabe people and this is validated by history when the Europeans came and took over the land and introduce their own teachings and way of life.The Ashinabe people love to hold ceremonies which is often a reflection of their religious beliefs (in spirits of nature). In conducting their ceremonies the Ashinabe had the social custom of gathering together in circles. They have a ceremony called the sharing circle where a facilitator encourages the members of the circle to share their feelings or their views concerning a problem or solution.If it is a healing circle, facilitated by experienced healers, the members are asked of their desire to begin the healing process and this could be an emotional activity for the participants hence emotional supports are provided during and after the circle. For doctoring ailments, the medicine man consults the spirits for remedies. In both circles, a stick, or stone or feather is passed around to make the sharing easier and focused. In ceremonies, sacred fires are lit and tobacco offerings are offered to the Creator, Kitchi- Manitou.The most well known ceremony of the Ashinabe is the Pow Wow (feast of the pipes) with its activity of following a Pow Wow trail all summer. Unfortunately, because of commercialization and as an attraction to tourist, people forget that Pow Wow is indeed a serious ceremony for peace and giving gratitude and appreciation for the spirits of nature, with each song and dance offered as prayers to their Creator. The participants wore colorful regalia, jingle dress that is full of symbolic meaning but unfortunately recognized by most as just a costume.Feasts are then held after the Pow Wow ceremony where squash, corn and beans (the Three Sisters that sustained their ancestors) are always included to feed the people. A spirit plate, containing a sample of every dish, is made before any one partakes of the food and it is passed around for the guest. Feasts are also held for other occasions like weddings or when naming a child. The Ashinabe also practice the giving away of gifts in their ceremonies and feasts to honor someone and this gifts should be meaningful to the giver and to the one with whom the gift is given.The social custom of the Ashinabe people is very important as it reflect the way of life of the past and hence, the history of the early inhabitants of Canada. Although their ceremonies are considered now as o ne of the main tourist attractions and their ritual object as souvenirs, to the Ashinabe it held a deep symbolic meaning and tells so much of who they are as a person and people. Moreover, the social custom of the Ashinabe tells so much of how they view life and understanding these social customs is the key to understanding the Ashinabe mind and culture.The Ashinabe culture in some ways contradicts the contemporary culture which can be a source of conflict and tension, like for example in contemporary culture, tobacco is not used as an offering and women seeks fulfillment outside the home. However, one can observed that Ashinabe culture is similar to the contemporary culture like having a feast and ceremony for special occasions. Moreover, as the Ashinabe culture gets intermingled in the mainstream culture they help enrich and give color to the culture of the whites.For example, the Pow Wow had become a good attraction for business, the arts and objects of the Ashinabe people had be come favorite souvenirs and home decorations. However, the Ashinabe also adopted the culture of the whites, making them lose their own culture and hence their leadership and confidence in themselves. At present, Ashinabe people are trying to revive their culture but the problem however is with the Cultural Appropriation that takes place when the dominant whites claim as their own the culture (their arts and literature, for example) of the minorities like the Ashinabe.The whites gain profit by selling the arts of the Ashinabe. Moreover, the most painful is the taking of the Ashinabe historical lands (without their consent and often through a betrayal of trust and promises) which had played a major role in their cultural history. This has been one of the sources of contention and conflict between the government and the Ashinabe people at present.
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