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

Managing and leading people 01 Essay Example | Topics and Well Written Essays - 3000 words

Managing and leading people 01 - Essay Example Based on some critical research findings related to culture, this report intends to focus mainly on its implications on labour legislation, human resource management (HRM), leadership and people management, cross-border negotiations, knowledge management etc and any other issues that might get noticed during literature study. Finally, conclusions will be drawn based on key findings and applicable recommendations will be made if required. Impact of culture on industry and economics has been established through numerous research and studies throughout the world; the main study that stands out in this sphere is that conducted by Hofstede (1980) whose pioneering work in this sphere has opened up new ways to approach business and management in the international contexts. These studies revealed that national culture has an impact on social norms, which in turn influence work-related values of individuals; and that national culture influences the corporate culture through the kind of policies, practices and procedures followed in the organisation. Values of business owners get translated into practices for employee management. Hofstede’s work identified five dimensions of national culture that get translated into, or influence, management practices. These include power distance, uncertainty avoidance, individualism-collectivism, masculinity-feminity, and time orientation (French et al., 2011). Following Hofstede, ma ny other studies on culture and its impact on management have been conducted with significant findings. Trompenaars and Turner (1993) identified seven dimensions; and Hall’s (1989) work identified aspects of communication that could have different meanings in different cultures. The project GLOBE by House et al., (1997) is yet another groundbreaking work to determine impact of culture on various management aspects (Steers, Sanchez- Runde & Nardon,

The Humor of Pride and Prejudice :: Pride Prejudice Essays

The Humor of Pride and Prejudice         Ã‚  Ã‚  Ã‚  Ã‚   Of all the novels that Jane Austen has written, critics consider Pride and Prejudice to be the most comical. Humor can be found everywhere in the book; in it's character descriptions, imagery, but mostly in it's conversations between characters.   Her novels were not only her way of entertaining people but it was also a way to express her opinions and views on what surrounded her and affected her.   Her novels were like editorials.  Ã‚   Austen uses a variety of comic techniques to express her own view on characters, both in her book and in her society that she lived in. We, the readers are often the object of her ridicule, and Austen makes the readers view themselves in a way which makes it easy for the reader to laugh at themselves. She introduces caricatures and character foils to further show how ridiculous a character may be. Pride and Prejudice has many character foils to exaggerate a characters faults or traits.  Ã‚  Ã‚   Austen also uses irony quite often to inform the readers on her own personal opinions. The comic techniques caricatures, irony, and satire, not only helped to provide humor for Austen's readers, but they also helped Austen to give her own personal opinion on public matters.      Ã‚  Ã‚  Ã‚  Ã‚   When an action is exaggerated on stage by an actor, it becomes all the more noticeable to the audience.   An author can exaggerate a character in order to make fun of them.   Austen exaggerates many of her characters and therefore makes caricatures of them in order to emphasize their ridiculousness. Mrs. Bennet is such a character.   Her extremely unpleasant manner and reactions causes readers to delight in the situations which Mrs. Bennet places herself into. Mrs. Bennet's harsh tongue and simple mind causes the reader to laugh, because it is so exaggerated that the reader thinks that such a person cannot exist.   Mr. Collins is another exaggerated character in the novel.   But would such characters seem humorous without somebody to react to them?   Not at all. Such exaggeration works only when you place them besides another character who seems very real.   Mrs.   Bennet is placed besides her husband to make her look all the more ridiculous and Mr.

Management Information System to Organisations Essay

â€Å"Management information system is essential for creating competitive firms, managing global corporations, and providing useful products and services to customers.† (Laudon, 2002,P1) It provides information figure of reports and displays to managers. For example, sales managers may use their computer workstations to get sales results of their products and to access weekly sales analysis reports, and then evaluate sales made by each salesperson. â€Å"Management information systems arose in the 1970s to focus on computer-based information systems aimed at managers.† (Laudon, 2002, P15). Because of the growths of the Internet, globalisations of trade, and the rise of information economies, have to improve the role of information systems in business and management. And then it needs pays attention to organisation management information that issues raised by sociology, economics, environment and psychology. â€Å"An organization is a stable, formal social structure that takes resources from the environment and processes them to produce outputs.† (Laudon, 2002,P87) This essay will be evaluating the contribution of Management Information System to Organisations. Like as What relationship between information and manager’s job; computer network’s importance for management information development; different types of management information systems to use differences and how it is impact and limitation of information systems. Firstly, before organisation Management Information need to understand it that have four factors determine the usefulness of information a manager: quality, timeliness, completeness, and relevance (Gareth, 2000,P613) â€Å"Accuracy and reliability determine the quality of information.† (Gareth, 2000,P613) tell us higher quality of information need have greater accuracy and reliability. The greater accuracy and reliability’s information will bring correct decision for manager. For example, accounting informstions, † information as accuracy refers to the extent to which information effectively represents a situation as it really is, the accuracy of each source of data used varied widely.†((Volking, 1993, P8) The source where accuracy posed the greatest problem was the marketing database.So I think usefulness informations need have accuracy and  reliability, accuracy and reliability determine the quality of information. â€Å"Information that is timely is available when it is needed for managerial action, not after the decision has been made† (Gareth, 2000,P614) In today’s speedily changing world and technology ‘s developing, lead to information changing frequently. Real-time Information is reflecting current conditions. (Gareth, 2000,P614) For example, productions’ price changing frequently in marketing because manager wants to make profit in competition’s marketing. So manager should be pay attention to information’s changing. Catch Real-time information is very importance. Look at timeliness in accounting â€Å"Timeliness: accounting information should be made available to external decision-makers before it loses its capacity to influence decisions.† (Dyckman, 1992, P44) Like the news of the world, old financial information never carries the same impact fresh information carries. Otherwise lack of timeliness reduces relevance. â€Å"Information that is complete gives managers all the information they need to exercise control, achieve coordination, or make an effective decision.† (Gareth, 2000,P615) information’s completive will provided good help to manager to decision. When you set up a new business, look at complete information is importance. Such as, how is this productions sold, how long can make profit and how much capital need put in this company at first time. Also information in accounting system also need pay attenation to information’s completetive. â€Å"Information that is relevant is useful and suits a manager’s particular needs and circumstances† (Gareth, 2000,P615) It can make a difference in a user’s decision. Relevance refers to the capacity of accounting information to make different to external decision-makers who use financial reports. They use accounting information with either or both of two viewpoints in mind: Forecasting what the economic future is likely to hold. Confirming the accuracy of past forecasts. Stated more technically, relevant accounting information help users to make predictions about future events, to confirm or correct prior expectations, and to evaluate current conditions. (Dyckman, 1992, P43) In my opinion, relevant is most importance, because if the data are not relevant to the task at hand, manager will be make mistake by these wrong information, and west time in wrong decisions. And then will bring some problem for this company’ s operation. Information decision, control and coordination Secondly, information technology’s development is importance for management information development. Because the growths of the Internet, globalisations of trade, and the rise of information economies, it have to improve the role of information systems in business and management. Software is the detailed instructions that control the operation of a computer system. Without software, computer hardware could not perform the tasks we associate with computers. The functions of software are to (1) manage the computer resources of the organisation (2) provide tools for human beings to take advantage of these resources, and (3) act as an intermediary between organisations and stored information. Selecting suitable software for the organisation is a key management decision. (Laudon, 2002,P172) Thirdly, different types of management information systems to use differences: a transaction-processing system is a system designed to handle large volumes of routine, recurring transactions. (Gareth, 2000,P625) For example, managers use transaction- processing system to record sale of items and path inventory levels, employee record keeping, and payroll. â€Å"A management information system that gathers, organize, and summarizes comprehensive data in a from that managers can use in their nonroutine coordinating, controlling, and decision-making task.(Gareth, 2000,P626) Operational Systems are concerned with transaction handling and the  day-to-day operation of the organisation, usually for a particular department within the organisation. Data are entered and stored in a file format, and are updated regularly during routine processing. Example, Producing invoices and monthly reports for operational-level managers, and fortnightly payroll cheques. The major disadvantage of this system is that they are inflexible and so not able to be adapted easily to do new tasks, or expected tasks earlier than usual. They also do not support any decision-making advice ability for tactical and strategic-level managers. Most companies today have gone beyond this system. (Long, 1994,P365-397) Decision support systems give direct computer support to managers during the decision-making process. For example advertising managers may use an electronic database packs up to do what, if analysis as they test the impact of other advertising budgets on the forecasted sales of new products. (O’Brien, 1997,P31) A Decision Support System is an interactive information system that rely on integrated user-friendly hardware and software designed to assist mangers make decisions related to the efficient and profitable running of the business. Expert systems can provide expert advice for operational chores like equipment diagnostics, or managerial decisions such as loan portfolio management. (O’Brien, 1997,P32) Expert systems have been developed for subjects such as medical diagnosis, oil exploration, financial planning, taxation return preparation, chemical analysis, surgery, weather prediction, computer repair, nuclear power plant operation, newspaper layout, interpreting government regulation, and troubleshooting computer systems configurations (eg. MS Help). (Long, 1994,P365-397) Finally, management information systems also have some limitations and some technology impact its development. The advance in management information system and technology are having important effects on managers and organisations. (Gareth, 2000,P629) One of the most important of these  involves the subjectivity of the scoring technique. Clearly establishing the extent to which a data attribute is inherent in any one data source is highly judgemental. Likewise, establishing weightings for each attribute is also a highly subjective process. These tasks are therefore very much subject to the perception of the individuals who carry them out. This problem could be partly overcome by increasing the objectivity with which such estimates are made. Conclusion, Management information system is an information system that managers’ plan and design to provide themselves with the specific information they need. (Gareth, 2000,P615)This essay has Evaluated the contribution of Management Information System to Organisations. Including about Like as What factors determine the usefulness of information a manager; computer network’s importance for management information development; different types of management information systems to use differences and how it is impact and limitation of information systems. From this essay, we can know MIS have some advantages for our used, however this tool is not perfect, also have limitations for it. So Managing a good company , need understand it first. Reference: Gareth R.Jones, Charles W.L. Hill & Jennifer M.George, 2000, Contemporary management, The McGraw-Hill Companies, America. Kenneth C. Laudon & Jane P. Laudon, 2002, Management Information Systems, Upper Saddle River, New Jersey 07458,America. Galliers.R., 1992, Information System Research: issues,methods,and practical guidelines, Blackwell Scientific Publications,UK. Dyckman, T., & Dukes, R., 1992, Intermediate Accounting, IRWIN, America. O’Brien, J., 1997, Introduction to information, IRWIN, America. Stair.,R, & Reynolds, G., 2001, Principles of Information Systems, Course Technology, Australia. Mitchell, Volking, Yan E. Management Decision. Analysing the quality of management information: A suggested framework, London,1993. Vol. 31, Iss. 8; pg. 12, 8 pgs. Larry Long, Computers and Information Systems, 4th Ed., 1994, Prentice Hall, ISBN: 0-13-497884-6, chapter. 12, pages 365 – 397 Krumwiede, Kip. Cost Management Update. Survey reveals factors affecting, Montvale: Apr 1996. p. 1 (2 pages) URL: http://gateway.proquest.com/openurl?ctx_ver=z39.88-2003&res_id=xri:pqd&rft_val_fmt=ori:fmt:kev:mtx:journal&genre=article&rft_id=xri:pqd:did=000000009475160&svc_dat=xri:pqil:fmt=text&req_dat=xri:pqil:pq_clntid=20901 Grover Dunn, Debra K Walker, Steve Hannaford. Air Force Journal of Logistics. Information technology, Gunter AFS: Spring 2003. Vol. 27, Iss. 1; p. 14. URL: http://gateway.proquest.com/openurl?ctx_ver=z39.88-2003&res_id=xri:pqd&rft_val_fmt=ori:fmt:kev:mtx:journal&genre=article&rft_id=xri:pqd:did=000000382958551&svc_dat=xri:pqil:fmt=text&req_dat=xri:pqil:pq_clntid=20901 Steven A Morris, Thomas E Marshall, R Kelly Rainer Jr. Information Resources Management Journal. Impact of user satisfaction and trust on virtual team members, Hershey: Apr-Jun 2002. Vol. 15, Iss. 2; p. 22 (9 pages)

Things Fall Apart Post Colonial Analysis of Christianity...

Achebe’s Things Fall Apart: An Analysis of Christianity and Igbo Tradition The Mbaino tribe in Things Fall Apart practice many traditions that the Western culture would deem superstitious. The Western religion allows for the Christian ideals to prove many of the native traditions superfluous when infiltrating the native’s land during colonization. This disassembling of traditions is introduced by Christianity’s unshakeable stance that native deities have no power because they are mythical. However, the new practices and dismantling of tradition the missionaries prove can never be revoked or forgotten from the native lands. The Christians first must defy a strong belief held amongst each tribe and that is the beliefs about the Evil†¦show more content†¦7). McDowell’s observation stresses the significance for the religious portion of colonizing the Igbos. The importance of turning the Igbos away from their own people’s way of life weakens the tribe as a whole. The tribe practices shaky traditions that tribes people dislike already have weakness. Hoeberg illuminates one of the biggest problems with the Igbo community, that eventually leads to the loss of Nwoye to Christianity â€Å"is the community’s tendency to forget, selectively and temporarily, certain defining principles of its culture, so that contradictions arise between specific practices and general beliefs† (70). The holes created by contradiction and the tribes people noticing the issues and never find self-resolution is where the missionaries find their new members. This is where the missionaries infiltrate into the Igbo’s belief system and blow it up into lies, remaining a location of truth by comparison. A tradition that is dismantled gives hope to natives that other beliefs will also be false. The missionaries prove the faulty logic that surrounds the myth of the Evil Forest, â€Å"At the last day came by which the missionaries should have died. But they were still alive, building a new red-earth and thatch house for their teacher†¦ that week they won a handful more converts†. The missionaries have exposed the Evil Forest as just a regular forest. This isShow MoreRelatedFeatures of Post Colonialism and Its Application on Four Post Colonial Novels3375 Words   |  14 Pages Novel What is post colonialism?What are dominant features of post colonialism?Apply post-colonial theory on four novels Features of Post-colonial theory Application of post-colonial theory on four Post-colonial novels Abstract The aim of author is to correctly explore the definition of Postcolonial. The prominent features of post-colonial novel are explained in the next part of this assignment. Then four novels of postcolonial era are selected to apply the post-colonial theory on them. ItRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesglobalization, both of which can be seen as hallmarks of the opening decades of the twentieth century. This intermingling of the forces and processes that were arguably essential components 2 †¢ INTRODUCTION of two epochs we routinely set apart as centuries suggests the need for flexibility in demarcating phases of world history, and for determining beginnings and endings that accord with major shifts in political and socioeconomic circumstances and dynamics rather than standard but arbitrary

Marketing Plan For New Uniforms Essay - 912 Words

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During March and April, we plan to attend fashion shows with our designers and present our newest edition of jerseys by having NBA players and models wear our jerseys at the events, which we plan to attract new customers and business relationships with designers and companies to help our company grow more in profits and expand on the different creations of jerseys. We will determine the goals of the marketing plan have been met by analyzing the feedback and reactions people have at the fashion shows and on social media. There are many people that are on social media that will be a person’s worst critic and it would be best to hear what the say and get their reactions because we will knowShow MoreRelatedCleaning Business Plan1539 Words   |  7 PagesCOFIELD’S CLEANING SERVICE SONJI MORTON COFIELD, PROPRIETOR September 30, 2011 COFIELD CLEANING SERVICE BUSINESS PLAN SUMMARY Cofield Cleaning Service is a start-up business that provides cleaning services for residential homes. 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Reflection Paper On Police Brutality - 1725 Words

I’m sure you’ve heard the stories of Alton Sterling, Trevon Martin, Philando Castile, and Sarah Bland. You may have felt their pain and completely lost hope that this is America right now. Maybe you don’t feel that way and believe that they were criminals who deserved the justice they got. I choose to empathize with these men and women who are subject to police brutality and as a result, lost their life. Their stories didn’t make me hate the police but rather they brought about a fear of interaction with them. Growing up, I saw the local cops harass unarmed and unsuspecting men and women. I saw them harass my uncle, a tall 40-year old black male. It wasn’t that he was completely innocent, but when he was pulled over it was for reasons†¦show more content†¦When I pulled to the drive-thru line, there was just one car in front of me. I knew something was off. I didn’t know it at the time, but the people in that car had several very comp licated orders. Ten minutes had passed and I still hadn’t placed my order. Enough was enough, so I pulled off into a space and entered the restaurant. I rushed to the counter and placed my order. All I wanted to do was to relax and eat my hot honey mustard wings, but these people ahead of me had some secret agenda to piss me off. It was now around 10:30 P.M. and I was almost to my boyfriend’s house to deliver his food. At this point I didn’t even want to hang out anymore. I rode down the street when I noticed a cop. Given my history, I slowed down, double checked that my high beams were on, and made sure I signaled so that there was no reason to pull me over. I just remember thinking, I’m doing nothing wrong, just go about your business. By this point I was at the stop sign. Only one left turn from being outside of my boyfriend’s house. The police car was now behind me with its turn signal on. Once the coast was clear, I turned the corner. Then I heard a WOOP, WOOP! 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This paper will discuss those Biblical principles, as well as my personal perspective of the law enforcement, court, and correctional sub-systems of criminal justice. Biblical PrinciplesRead MoreWriting Project II : In Modern Society1269 Words   |  6 Pagesof the incoming physical and psychological abuse was absorbed through parents and other family members. On the other hand, during the later years of their life the abuse mainly came from strangers, friends, and police officers. What is notable is how these people specifically declared police officers, the forces of the law, as a major contributor to their lifestyles. According to the collection of data within their group of study, there was a more common appearance of abuse within the ethnic groups