Digital Communication in an Organization-Free-Sample for Students

Question: Examine about the Use of Digital Communication in an Organization. Answer: Computerized correspondence is one of the requesting apparatuses utilized by the organization in their everyday correspondence needs. There are different kinds of computerized specialized apparatuses utilized by the association, for example, online networking, talk informing, conversation discussions, Podcasts and some more. It is known as a multipoint channel of correspondence through which the personals of the business can speak with many colleagues one after another. It is successful in todays occupied life timetable of the workers (Lapidoth, 2017). This exposition talks about the utilization of online networking as an apparatus of correspondence in work environment. In doing this, it outlines the adequacy of web-based social networking instruments in driving business development through publicizing and client allure. Further, it closes whether utilization of web based life is valuable for business or not. Advanced correspondence is considered as an apparatus of moving data from the sender to the beneficiary. It causes the sender to impart his insight to the others in a simpler and quicker manner. The message shared by the sender through these computerized apparatuses is encoded and transmitted with the assistance of sign (Viterbi Omura, 2013). This arrangement of correspondence has offered approach to conventional specialized apparatuses. In todays world, associations are extending their business everywhere throughout the world. Web specialized instrument encourages them to keep contacts with their worldwide accomplices effectively (Tiago Verssimo, 2014). There are different kinds of computerized correspondence medium utilized by organizations in doing viable conversations inside and with outside accomplices. A portion of the advanced specialized instruments are computerized intranet, chatrooms, conversation gatherings, webcast, inward blog and internet based life. It is apparent that there is exceptional change in todays world and their reasoning. Individuals are getting increasingly inclined to present day advancements because of their speed and viability. Despite the fact that individuals despite everything utilize a portion of the customary methods of correspondence, for example, fax, phone and a lot more yet the utilization of online life is expanding. Internet based life is utilized in a wide range of business and industry, for example, retail, mass correspondence and some more. Utilization of online life in new industry of Australia is assessed to be 52% contrasted with different instruments ((Rutsaer et. al., 2014) Social media encourages the organization to discuss adequately with the clients just as with their representatives. Inward wellsprings of internet based life to assist organizations with conveying inside the workplace condition are Digsby, Skype, wiki and digital broadcast (Tsimonis Dimitriadis, 2014). These are informing applications which the organization can utilize inside to move messages to their representatives inside just as to their colleagues situated in various areas. Web based life likewise give them the alternative to associate with individuals globally making some various memories zone. They can utilize messages to send messages to their worldwide accomplices and the global workers can see those messages as indicated by their own comfort. For instance, Skype is a sort of a call that is finished utilizing the web. This permits the business personals to call any of their concern adventures and accomplices remaining in their nation and abroad. This call needn't bother with any number. Web recording then again permits the organization to send any media documents that they need to send oth er with an office to download those documents (Guo Saxton, 2014). Hence web based life diminish the complexities in the progression of business data that may happen in customary strategy for business correspondence. Online networking is additionally a successful apparatus that a substance can use to speak with its clients regularly. Todays clients are profoundly dynamic in the web based life locales particularly the youthful age. They rely upon web based shopping destinations for practically the entirety of their things (Hutter, et. al., 2013). Organization benefits from numerous points of view from these long range interpersonal communication locales that they make for their items. Online locales are expanding step by step for practically all the organizations. Social locales permit the organization to make a foundation of rating where the clients can proceed to rate their items and administrations. Organizations then again can survey these appraisals and reformulate the fields that got poor evaluations. This causes the organization to develop as indicated by the requirements of the clients. Web based life is additionally a viable stage for the organization to do their promoting needs. Online entryways and advertisements offer an incredible method to speak with the individuals that add to their image mindfulness. Brand mindfulness then again assists with expanding their image worth and client consideration. Online media commercial such advert, Facebook page, Twitter is savvy and doesn't add to the weight of the organization financials (Kwok Yu, 2013). A little or new association can undoubtedly receive web based life for publicizing their items and administration absent a lot of venture. This is one of the numerous reasons the organization is utilizing online networking for cooperating with their clients. Organization can simply enlist a website specialist to structure their site and post it on the online life locales that are utilized by most extreme clients. The most sensible and regularly utilized online life stage for publicizing is through Facebook page. Web based life likewise permits the client and the association to share their perspectives and thought. The online site made by a substance permits the buyers to survey the items they have purchased from that webpage and furthermore remark on it. This then again permits the brand to understand the territories they are missing and bring developments any place expected to manufactured its image esteem (Mowery, 2015). There are additionally similar to alternatives accessible on the page where the clients can put their preferences and aversion for a thing. This permits the organization to know the pace of acknowledgment for the item. This shows the organization can increase a great deal from social locales absent much by way of contributing on it. It is additionally a decent way a business can ananlyze their rivals as internet based life is available to everyone. In this manner, in the wake of investigating the contenders the organization can show expected drive to place themselves above than others (Agnihotri, et. al., 2016) Internet based life is likewise adequately utilized by the little family unit that are meaning to begin a private company. The Facebook page can be made effectively by the youthful individuals from the family and post it absent a lot of exertion. In this manner, web based life gives a feeling of inspiration to the white collar class family to start some adjustment in their day by day life. It is an extraordinary method to help increment an independent company to an immense a creating one. From the above investigation it tends to be deciphered that long range interpersonal communication can offer a promising instrument of exposure for any brand or little organization without any problem. It helps the organization or any element to assemble a solid relationship with its clients and accomplices. It is one of the most helpful spot here the brand can perceive the client grasping intensity of its image and move in like manner. It additionally lessen any sort of issue that happens in conventional technique when many number of individuals are accessible inside the conversation. It has permitted the associations to extend their business universally as they probably won't face any correspondence hole with the innovation improvement of internet based life. In this way, web based life has made falsehood a lot simpler and worthful for the business personals. References Agnihotri, R., Dingus, R., Hu, M. Y., Krush, M. T. (2016). Web-based social networking: Influencing consumer loyalty in B2B sales.Industrial Marketing Management,53, 172-180. Guo, C., Saxton, G. D. (2014). Tweeting social change: How web-based social networking are changing philanthropic advocacy.Nonprofit and Voluntary Sector Quarterly,43(1), 57-79. Hutter, K., Hautz, J., Dennhardt, S., Fller, J. (2013). The effect of client cooperations in online life on brand mindfulness and buy expectation: the instance of MINI on Facebook.Journal of Product Brand Management,22(5/6), 342-351. Kwok, L., Yu, B. (2013). Spreading online networking messages on Facebook: An investigation of café business-to-shopper communications.Cornell Hospitality Quarterly,54(1), 84-94. Lapidoth, A. (2017).A establishment in advanced correspondence. Cambridge University Press. Mowery, D. C., Nelson, R. R., Sampat, B. N., Ziedonis, A. A. (2015).Ivory pinnacle and mechanical advancement: University-industry innovation move when the Bayh-Dole Act. Stanford University Press. Rutsaert, P., Pieniak, Z., Regan, ., McConnon, ., Kuttschreuter, M., Lores, M., ... Verbeke, W. (2014). Online networking as a valuable device in food hazard and advantage correspondence? A vital direction approach.Food policy,46, 84-93. Tiago, M. T. P. M. B., Verssimo, J. M. C. (2014). Computerized promoting and web-based social networking: Why bother?.Business Horizons,57(6), 703-708. Tsimonis, G., Dimitriadis, S. (2014). Brand procedures in social media.Marketing Intelligence Planning,32(3), 328-344. Viterbi, A. J., Omura, J. K. (2013).Principles of advanced correspondence and coding. Dispatch Corporation.

Raindrop Misconception Essays - Fluid Dynamics, Drop, Liquids, Rain

Raindrop Misconception Basic Raindrop Misconceptions Raindrops seem as though tears when they fall Gravity pulls the base of the water drop quicker than the top All raindrops are a similar shape Raindrops seem as though tears when they fall. This is a typical misguided judgment for youngsters and grown-ups in view of the regular aesthetic portrayal of downpour being as tears. Because of this clarification, this misguided judgment would be delegated verbose individual data. This misguided judgment could likewise be named a social individual misinterpretation in light of the fact that the imaginative portrayal is a piece of our mainstream society. Gravity pulls the base of the water drop quicker than the top. This is a case of perceptual individual information. Kids that have a grip of gravity, comprehend that gravity is a power that follows up on or against objects. They may take this comprehension and apply it to a falling drop of water and accept that the base of the drop is influenced more so than the top. All raindrops are a similar shape. This confusion is fundamentally the same as the first. Individuals are persuaded that raindrops all fall in a similar shape in view of the manner in which they are imaginatively spoken to. Hence, this also is ordered as rambling and social individual data. Science Essays

10 Pop Culture Cookbooks to Tickle Your Tastebuds

10 Pop Culture Cookbooks to Tickle Your Tastebuds Having spent the last couple of days researching pop culture cookbooks, I’m not sure how I have lived this long without owning one. I’m really not. Cooking has always been something of a chore, and I tend to go in for cheap, easy meal prep recipes with a high yield. I’ve made an art form out of only having to cook twice a month. And while technically that’s more financially responsible than filling my lunch containers with either heart tartare tarts or sushi pokéballs, I think I’m going to have to start shaking things up. Because these 10 pop culture cookbooks combine two of my favorite things, food and fandom, and now I am absolutely starving. Feeding Hannibal: A Connoisseurs Cookbook  By janice poon It’s always good to start by reaching for the stars. This cookbook is probably only to be whipped out either on days you’re feeling extravagant, or if you’ve got a big dinner party and you really need to impress. Compiled by Janice Poon, the extraordinarily talented food stylist from NBC’s Hannibal (and now Starz’s American Gods), Feeding Hannibal is part cookbook, part art book, with page after glossy page of images, concept art, and behind-the-scenes tidbits from the now defunct show. Still, if it’s a bitter day and you need something to warm you up, Kristen says the Black Silkie Chicken Soup is the way to go. Or, if you’re feeling brave, there’s always the Heart Tartare Tarts! Outlander Kitchen: The Official Outlander Companion Cookbook by Theresa Carle-Sanders It’s safe to cook from this oneâ€"absolutely none of the food is people! As opposed to the high artistry and excess of Feeding Hannibal, the recipes in Outlander Kitchen are warm, simple, stick-to-your-bones dishes. They run the gamut from traditional Scottish dishes like Cock-a-leekie Soup  to dishes named for the characters that inspired their inclusion, like Lord John’s Upside-Down Plum Cake. True,  Outlander Kitchen is more of a traditional cookbook than Feeding Hannibal, but with its warm colors, beautiful photography, and a foreword by series author Diana Gabaldon, this cookbook is every bit as much a collector’s item. A Feast of Ice and Fire: The Official Game of Thrones Companion Cookbook by Chelsea Monroe-Cassel Sariann Lehrer In the words of George R.R. Martin, in the foreword to A Feast of Ice and Fire, “Eat Hearty, my friends. Winter is coming.” If Outlander Kitchen seems a bit tame and too 18th century, and you need something hearty and medieval to go with your political intrigue (or to serve at your ominously colored weddings), this is the cookbook for you. Again, this is one of those cookbooks that’s a delightful mix of period recipes and show-inspired pieces, containing some 100 recipes divided into six Westeros regions. So whether you’re feeling the need to thaw out with a hearty Breakfast on the Wall, or treat yourself to some King’s Landing Lemon Cakes (helloooooo) you’re bound to find the the perfect dish…which, in Westeros, just might be your last. The Walking Dead: The Official Cookbook and Survival Guide by Lauren Wilson Not hanging out in Westeros, but still finding yourself with an un-dead problem? Or maybe you’re anticipating the onset of the inevitable zombie apocalypse and want to hone your food survival skills. This official The Walking Dead cookbook and survival guide is, as the title implies, a two-in-one. You’ll learn the finer points of scavenging and cooking with an open flame, and find yourself with a wide selection of recipes with which to test your new abilities. Whip yourself up some Homestead Home Fries for breakfast before you set out, reward yourself for your mid-morning zombie body count with Amy and Andrea’s Campfire Fish Fry, and top off the day with a little Cherry Moonshine. Because the world might be ending, but only a brain-munching zombie doesn’t have time for a drink. (In moderation please. Intoxicated people die first when the zombies attack. Major party foul.) A Snacking Interlude: If you want something to nibble on the run consider also checking out THE SNACKING DEAD by D.B. Walker, a parody cookbook complete with “Appetizers for an Apocalypse” and “Messy Bites for the Newly Dead”…for those days when you don’t run quite fast enough. Orange Is the New Black Presents: The Cookbook by Jenji Kohan,? Tara Hermann,? Hartley Voss, Alex Regnery Okay, put the zombies and the dragons, the kilts and the cannibals away for a tick and come back to the world. Come back to a cookbook where most of the recipes will be familiar, and you can get your meat from the grocery store instead of stalking it through the zombie-infested Georgia countryside. Each entry in this book is attributed to a character from Orange is the New Black, and is preceded with an in-character paragraph pertaining to the recipe, which adds the fandom-specific touch that makes pop culture cookbooks the best cookbooks for the would be nerd-chef (read: Me). Help yourself to some of Gloria’s Chunky Oatmeal (more appetizing than it sounds), or dig into Miss Rosa’s Huevos with Spinach (made with eggs from The Legendary Feral Chicken?) There’s even a recipe for SHU Moldy Mystery Meat…but I’d avoid that one if I were you. Treme: Stories and Recipes from the Heart of New Orleans by Lolis Eric Elie So Treme is one of those sad book stories, where, unfortunately, the physical copy is out of print. But I wanted to include it on this list because the e-book is still available, and the recipes in this one are to die for. Separated out by character, there are easily over 100 recipes in these pages, all of which celebrate a truly unique culture and cuisine that has stood the test of time and tragedy. You want a taste of New Orleans? This is a great cookbook to start with. The author, Elie, is a food historian who worked with HBO on Treme, and what he’s pulled together in Treme (the cookbook)  is, again, that wonderful blend of fiction and fine cooking, with essays from each character, and an in-character anecdote for each recipe. All I know is Treme had me at Pecan Pancakes, but I’d also hand you my soul in a box for some Ajan Étouffée. The Sopranos Family Cookbook: As Compiled by Artie Bucco by Allen Rucker, Michele Scicolone David Chase What’s a list of cookbooks without at least one decent Italian cookbook? I mean come on, who doesn’t like Italian? Not unlike Treme, The Sopranos Family Cookbook is an combination of recipes and commentary from the characters of The Sopranos. Between recipes for Lasagna (of course) and Linguine alle Vongole are photos of the Sopranos family, family remembrances, essays, and memorabilia from the opening of the family restaurant, Nuovo Vasuvio. Recipes are not arranged by meal or type, but rather flow organically from the subject matter of the various chapters. But if that sounds just a bit too disorganized, don’t turn your back on The Family just yet. There’s a very useful recipe index in the back organized alphabetically by recipe type. So grab a slice of Almond Torte, and mangia! Star Trek Cookbook by Ethan Phillips and William J Birnes Go where no man has gone before…culinarily. Written in part by Ethan Phillips in the persona of his Star Trek: Voyager character, Neelix, the Star Trek Cookbook is a must have for intrepid star explorers. Broken into six categories, primarily by vessel (or space station), each familiar character serves as a sub-header for a group of recipesâ€"there’s even a group of recipes for tea with everyone’s favorite Earl Grey drinking captain. Maybe you’re brave enough to try your hand at some Rokeg Blood Pie à la Neelix (No? That’s okay. I love Neelix, but I’m not sure about his cooking either.) Or maybe you’d prefer some of Scotty’s Lemon Chicken. There’s nothing unfamiliar or scary (sorry Neelix) about Lemon Chicken. A delightful mix of recipes and anecdotes from Neelix, the Star Trek Cookbook will entertain and feed you. The Star Wars Cookbook: Wookiee Cookies and Other Galactic Recipes by Robin Davis And oldie but a goodie, this galactic cookbook was originally published in 1998. Aimed at cooking with children but thoroughly entertaining for Star Wars chefs of all ages, The Star Wars Cookbook is a little sillier than some of the previous entries, and a lot of fun. Make yourself some Boba Fett-Uccine for dinner, or start your morning with some Oola-la French Toast. If the kids eat all their Crazy Cantina Chili without getting dragged into a galactic rebellion you can reward them with some titular Wookiee Cookies and Hoth Chocolate. Apparently the Dark Side doesn’t have all the cookies. The Pokémon Cookbook: Easy Fun Recipes  by Maki Kudo This might be the cutest cookbook on the list, although it’s neck and neck with The Star Wars Cookbook. Beating the cute factor of a Wookie Cookie (that’s just so much fun to say) is no easy feat, but the Pikachu Happy Face Cake  comes pretty close. Like The Star Wars Cookbook, The Pokémon Cookbook is designed to get kids into the kitchen and cooking, as well as introduce them and the whole family to a new cuisine. If your little kitchen helper isn’t one for sweets, or you’re trying to limit their intake of sugary electric mice, you could substitute Pikachu Fried Rice (its face is an egg), or whip up some super adorable and delicious Sushi Pokéballs! Gotta eat ‘em all, Pokémon! (That’s how it goes, right?) Didn’t see your fandom? Dont worry! Theres a pop culture cookbook for everyone! Maybe you want  something more bookish. Or maybe you want to get the kids cooking, but they’re not big on Princess Leia Danish Dos or Piplup Milk Gelatin bowls, and would rather have something from Redwall or Anne of Green Gables. Whatever your fandom, go forth and cook! Sign up for True Story to receive nonfiction news, new releases, and must-read forthcoming titles. Thank you for signing up! Keep an eye on your inbox.

Community Psychology - 1488 Words

Table of contents Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3 History and core concepts†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...3 Similarities and differences†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.5 Strengths and weaknesses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.6 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.6 Reference list†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.7 3 Critically compare and contrast community psychology with the public health approach Introduction In this essay, I will critically compare and contrast community psychology and the public health model in terms of their origins, core concepts, strengths and pitfalls of each approach, similarities and differences and in what way these approaches do or do not supplement one another. Community Psychology according†¦show more content†¦Community health is the third approach that viewed the stigmatised, non-western ideals and practices, as important as those of western beliefs and focuses mainly on the understanding of the behaviour of individuals in a broader spectrum of their cultures and values specific to their communities. The fourth and final regime of public health has been labeled the â€Å"New Public Health: A socio-ecological model.† This model developed in response to many limiting factors of community health. The specific problem would be that â€Å"in treating communities as self- 5 contained entities, it failed to analyse the effects of broader political and environmental forces on the community as a whole.† (University of South Africa, 2014) With this in mind, public health is now concerned with the public and context in which people live and the changing of the behaviour of the individual and at community level. Similarities and differences The similarities of the two approaches are that they both acknowledge and support the impact of socio-political, as well as socio-cultural factors on general well-being and health. In particular, the mental health model and public health, attempts to make available limited services to the community, all the while, including the individual member. Another similarity is that both approaches acknowledge and emphasise the important role of prevention. Even though theShow MoreRelatedComparison with Community Psychology and Public Health1055 Words   |  5 PagesIntroduction The American Heritage Medical dictionary (Website one, 2007) defines community psychology (CP) as â€Å"the application of psychology to community programs for the prevention of mental health disorders and the promotion of mental health.† Public health (PH) on the other hand is defined as â€Å"the science and practice of protecting and improving the health of a community as by preventative medicine; health education; control of communicable diseases; application of sanitary measures and monitoringRead MoreA Comparison of Community Psychology and Public Health1179 Words   |  5 PagesA COMPARISON OF COMMUNITY PSYCHOLOGY AND PUBLIC HEALTH. In this assignment the key differences and similarities of community psychology and the public health approach will be examined and critically compared. 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It is obvious that Kleinpeter has plenty of experienc e under her belt, but all of theseRead MoreComparison with Community Psychology and Public Health1049 Words   |  5 PagesIntroduction The American Heritage Medical dictionary (Website one, 2007) defines community psychology (CP) as â€Å"the application of psychology to community programs for the prevention of mental health disorders and the promotion of mental health.† Public health (PH) on the other hand is defined as â€Å"the science and practice of protecting and improving the health of a community as by preventative medicine; health education; control of communicable diseases; application of sanitary measures and monitoringRead MoreNetwork And Relational Perspectives For Community Psychology1244 Words   |  5 PagesLevels: Network and Relational Perspectives for Community Psychology. 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One of the main historical landmarks is a build called Sacred Heart Hospital, which is now known as the ‘Old Sacred Heart’, â€Å"Pensacola Hospital, now known as the historic Sacred Heart Hospital, opened in September 1915 as the first and oldest Catholic hospital in Florida. The Daughters of Charity, a religious order dating back to 1633Read MoreHow Service Learning Can Be Utilized Throughout Your Lifetime Time Essay1583 Words   |  7 Pagesdefined as a type of teaching and learning strategy that combines community service with reflection and instruction to help enhance the learning experience and as well as strengthen communities. Some examples of service learning are; working with political organizations, neighborhood associations and a tutor elementary or secondary students are a variety of subjects. Service Learning can be implemented into man y majors, such as psychology majors, nursing majors, and health and food science majors --

Texas Is The Best Job Producing State - 1622 Words

Texas is known as the independent, friendly, wealthy, job producing state perfect to raise a family. Jobs are the main reasons for so many people moving to Texas, in fact in 2013, Texas has had a net gain of over 300,000. The numbers and stories of Texas growth sounds promising and is very understanding why so many would want to move here but is it all true? It’s time to look at all of the facts and numbers, to see what jobs, income, and wealth in Texas are really like. According to Cal Jillson, author of Lone Star Tarnished, Texas being known as the best job producing state is caused from the ever growing population, exceeding the population growth of the national rate, in Texas. In 1940 the national rate for increase in jobs was at†¦show more content†¦Texas currently ranks almost last with a 32.2 percent in jobs that don’t pay enough to support a family of four (Jillson 80). Many Texans are confused as to why income in Texas is at such a low when we are the best at producing jobs, they forget that a good portion of those jobs don’t pay enough to keep family oriented homes above water. Texas’s personal income (PCPI) and median family income are not improving, they’re just staying the same, below the United States’ ratings (Jillson 88-93). In fact Texas is ranked as one of the five poorest income states in America and fifth in income inequality. The main reason for such a high migration rate to Texas is for jobs, we are known as having plenty of jobs available for anyone who wants them, though our unemployment rate would say different. Since the 1970s, Texas and the United States have been almost back and forth on the rating of unemployment. During 1986 and 2006, Texas exceeded the United States in the rate of unemployment but by 2008 we were back under the U.S. by a good point to point and a half (Jillson 94). While some might find Texas having less of an unemployment rate than the U.S. a good thing, Iâ€℠¢d disagree, we still, as of 2010, have a high unemployment rate of about 8.2%. It’s no secret that wealth among the United States is unfair but it is also true in not being fair in Texas as well. Our poverty rate between 1980 and 2010 was

Pepsi Mission and Swot Analysis Free Essays

Wendy Montagno Mkt-3120-401 Firm Mission Statement PepsiCo. Pepsi has had a long and rich history. The drink was invented by Caleb Bradham, a pharmacist in New Bern, North Carolina. We will write a custom essay sample on Pepsi Mission and Swot Analysis or any similar topic only for you Order Now He patented the drink and launched the Pepsi-Cola Company in1902, from the back room of his pharmacy. It developed into a strong franchise system. The dedication of the local Pepsi-Cola bottlers, have provided a solid foundation. Pepsi’s mission has always been to be a responsible corporate citizen. They strive to be the world’s premier consumer products company, focused on convenient foods and beverages. They work at producing financial rewards for its investors. They provide opportunities for growth for their employees and partners. Above all, they make every effort for honesty, fairness and integrity. Pepsi states their vision on their website as â€Å"PepsiCo’s responsibility is to continually improve all aspects of the world in which we operate – environment, social, economic – creating a better tomorrow than today. † They wish to create programs and focus on environmental stewardship to benefit the society. They also want to build shareholder value by becoming a truly sustainable company. Pepsi is the world’s second largest beverage and food company based on its net revenue. In North America it is first largest Beverage and Food Company by net revenue. SWOT analysis of PepsiCo. Internal Strengths One of Pepsi’s strengths is its history with a longtime local home. They also have a long standing loyal customer base. They also stay on top of current technology systems and networks to manage their manufacturing and distribution. Pepsi prides itself on knowing their customers needs to provide excellent customer service and implement global growth. Weaknesses Pepsi must keep an eye on chain stores. Chain stores have a lower per-unit cost and can provide a lower price for their items. Pepsi has also had problems with offering new products without having sufficient knowledge of their target demographic. Their size is also a concern. The company is so large that it could lose focus or have internal conflict problems External Opportunities Pepsi needs to utilize the expanding Internet possibilities to better serve their customers. This goes in hand with providing training to their employees as systems become more complicated. They could also better position themselves to provide excellent personal service to compete with box stores since the large store seem to be driven by sales. Threats Pepsi always faces a challenge from their largest competitor, Coke whom has the world’s largest beverage distribution. On the other side they deal with competition from General Mills and ConAgra which are striving to have a larger market share in the snack market. Pepsi also faces the challenge of different regulations and policies set by governments in other countries. How to cite Pepsi Mission and Swot Analysis, Essay examples

International Court Of Justice Essays - Organized Crime,

International Court of Justice Michelle Gowka 04/26/01 PL SC 14H S. Bremer Overview The issue of international terrorism is one that has engulfed the global community. With terrorism on the increase, we have seen that its importance has increased. Whether domestic or international in nature, terrorism is having an ever-increasing impact upon the international community. The United States has fallen victim to acts of terrorism recently, most notably the 1995 bombing of the Alfred P. Murrah Federal Building in Oklahoma City, OK, and the 1998 bombings of U.S. Embassies in Kenya and Tanzania. Upon investigation, it was revealed that the embassy bombings were linked to Osama Bin Laden, a former Saudi Arabian National whose excessive bank accounts fund a worldwide terrorist operation. Further investigation revealed that Bin Laden was living in Afghanistan in a camp protected by his own 200-man private army and a sub-unit of the Taliban, a quasi-religious organization operating within Afghanistan's borders (MSNBC, 10/12/99). The United States, backed by other nations who have had terrorist attacks related to Bin Laden, appealed to the United Nations Security Council to call for the extradition of Osama Bin Laden for trial. In response to the request, the United Nations Security Council unanimously adopted resolution 1267 on October 15, 1999. The resolution called for sanctions to be placed on Afghanistan effective November 14, 1999 unless the Taliban turned over suspected terrorist Osama Bin Laden to the appropriate authorities. Bin Laden is currently a suspect in financing terrorist activities in nation-states such as Algeria, Jordan, Egypt, Israel, Kenya, and even the United States of America. Worldwide intelligence networks have been attempting to maintain constant surveillance of him in order to help deter further acts. However, he is still free, protected by the Taliban, who share many of the same fundamentalist beliefs with him. International Law has established several procedures for the extradition and trial of international terrorists. Currently, there are eleven documents of international law, which address the issue states' responsibility for combating terrorism (USIA, Feb. 1999). Bearing in mind the precedence established in international law as well as the nature of these activities that have been associated with Osama Bin Laden, it is appropriate to impose sanctions upon the Taliban for the surrender of Osama Bin Laden to the proper authorities. I.History of International Terrorism International terrorism has changed in structure and design over the centuries. Jewish zealots conducted campaigns against the Romans in the first century AD, and the Hashshashin, a Shi'ah Muslim group who gave us the word assassin, systematically murdered those in positions and leadership during the 19th century (CSIS, July 1999). The modern age of terrorism began in the 1960's. International terrorism in its current form began in 1968. As the 1970's passed by, the explosion of extremist groups and related incidents sparked a new awareness of the dangers of terrorism. In the 1980's, Canada was the victim of several terrorist attacks carried out by Armenian and Sikh extremists, including a bombing of an Air India flight originating in Toronto, which exploded off the coast of Ireland, killing 329 people (CSIS, July 1999). The 1995 Sarin gas attack by the Aum Shinrikyo Cult in a Tokyo subway marked a new threshold in international terrorism. For the first time, people began to realize that similar groups could use weapons of mass destruction or plan attacks to inflict maximum casualties. The long-term effects of exposure are yet to be determined, but preliminary tests of eighteen victims conducted in January 1998 showed that their sense of balance was affected by the nerve gas (ACOEM, January 1998). II. Status of Bin Laden At present, Bin Laden controls a comprehensive international terrorist network, all financed through Bin Laden's personal fortune. His headquarters are located in Afghanistan, and are protected by numerous Taliban soldiers. While tensions between Bin Laden and Taliban members have become strained since August 1998, he nonetheless has remained free from capture to this point. However, Security Council Resolution 1267 does indeed call for Afghanistan to turn him over to the proper international authorities. Bin Laden is officially a man without a country, as Saudi Arabia pulled his passport in 1994 amidst allegations of financing subversive activities in Egypt, Algeria, and Yemen. Bin Laden fled to Sudan, where he began working with the National

The United States and Japan After World War II

The United States and Japan After World War II After suffering devastating casualties at each others hands during World War II, the U.S. and Japan were able to forge a strong postwar diplomatic alliance. The U.S. State Department still refers to the American-Japanese relationship as the cornerstone of U.S. security interests in Asia and . . . fundamental to regional stability and prosperity. The Pacific half of World War II, which began with Japans attack on the American naval base at Pearl Harbor, Hawaii, on December 7, 1941, ended almost four years later when Japan surrendered to American-led Allies on September 2, 1945. The surrender came after the United States had dropped two atomic bombs on Japan. Japan lost some 3 million people in the war. Immediate Post-War Relations The victorious allies put Japan under international control. U.S. General Douglas MacArthur was the supreme commander for the reconstruction of Japan. Goals for reconstruction were democratic self-government, economic stability, and peaceful Japanese co-existence with the community of nations. The United States allowed Japan to keep its emperor -   Hirohito  - after the war. However, Hirohito had to renounce his divinity and publicly support Japans new constitution. Japans U.S.-approved constitution granted full freedoms to its citizen, created a congress - or Diet, and renounced Japans ability to make war. That provision, Article 9 of the constitution, was obviously an American mandate and reaction to the war. It read, Aspiring sincerely to an international peace based on justice and order, the Japanese people forever renounce war as a sovereign right of the nation and the threat or use of force as a mean of settling international disputes. In order to accomplish the aim of the preceding paragraph, land, sea, and air forces, as well as other war potential, will never be maintained. The right of belligerency of the state will not be recognized. Japans post-war constitution became official on May 3, 1947, and Japanese citizens elected a new legislature. The U.S. and other allies signed a peace treaty in San Francisco formally ending the war in 1951. Security Agreement With a constitution that would not permit Japan to defend itself, the U.S. had to take on that responsibility. Communist threats in the Cold War were very real, and U.S. troops had already used Japan as a base from which to fight communist aggression in Korea. Thus, the United States orchestrated the first of a series of security agreements with Japan. Simultaneous with the San Francisco treaty, Japan and the United States signed their first security treaty. In the treaty, Japan allowed the United States to base army, navy, and air force personnel in Japan for its defense. In 1954, the Diet began creating Japanese ground, air, and sea self-defense forces. The JDSFs are essentially part of local police forces due to the constitutional restrictions. Nevertheless, they have completed missions with American forces in the Middle East as part of the War on Terror.​ The United States also began returning parts of the Japanese islands back to Japan for territorial control. It did so gradually, returning part of the Ryukyu islands in 1953, the Bonins in 1968, and Okinawa in 1972. Treaty of Mutual Cooperation and Security In 1960, the United States and Japan signed the Treaty of Mutual Cooperation and Security. The treaty allows the U.S. to keep forces in Japan. Incidents of American servicemen raping Japanese children in 1995 and 2008 led to heated calls for the reduction of American troop presence in Okinawa. In 2009, U.S. Secretary of State Hillary Clinton and Japanese Foreign Minister Hirofumi Nakasone signed the Guam International Agreement (GIA). The agreement called for the removal of 8,000 U.S. troops to a base in Guam. Security Consultative Meeting In 2011, Clinton and U.S. Secretary of Defense Robert Gates met with Japanese delegates, reaffirming the U.S.-Japanese military alliance. The Security Consultative Meeting, according to the State Department, outlined regional and global common strategic objectives and highlighted ways to strengthen security and defense cooperation. Other Global Initiatives Both the United States and Japan belong to a variety of global organizations, including the United Nations, World Trade Organization, G20, World Bank, International Monetary Fund, and the Asia Pacific Economic Cooperative (APEC). Both have worked together on such issues as HIV/AIDS and global warming.

Is Your Job Exempt From Overtime Pay

Is Your Job Exempt From Overtime Pay Are you wondering if you’re exempt from overtime pay? Thanks to the U.S. Labor Department and President Obama, there is a new overtime pay threshold for people working more than 40 hours per week.  By the current rule,   you would only be eligible for guaranteed time-and-a-half overtime pay if you made less than $23,660 per year. The new threshold is much higher: $47, 476 per year. This is part of a planned Fair Labor Standards Act update, the details of which have been in the works since 2014. Previous regulations made most white collar workers making a set salary, even a low one, ineligible for overtime pay.To quote the President, â€Å"It doesn’t make sense that in some cases this rule actually makes it possible for salaried workers to be paid less than the minimum wage†¦ If you’re working hard, you’re barely making ends meet, you should be paid for overtime. Period.†The only catch is that your employer might be reluctant to shell out. B e on the lookout for a pay raise that puts you at, say, $47,477 per year. Or a pay cut to compensate for the amount of overtime you would be making. As long as you’re making the state-regulated minimum wage, there’s nothing legally you can do to counter that sort of sneaky move.But, look on the bright side! Starting December 1 of this year, if you make less than $913 a week before tax, your employer is legally required to start paying you time-and-a-half overtime for any hour you work above 40. This rule will be due for an update again in 2020.Here’s hoping for more overtime protection for more workers, this year and in the future.

Reflections on the Environment Research Paper Example | Topics and Well Written Essays - 2500 words

Reflections on the Environment - Research Paper Example And, its impacts have far-reaching consequences and possess a possibility to exterminate the biological existence from the planet earth. The author maintains that the global climate change is and will be impacting on the water resources and environment both at the local and regional level, and at the global level as well. This will affect the entire population as well as the magnitude of the droughts, floods will be highly increased; in addition to that, the aggregate sea levels will not remain the same but will rise posing an imminent threat to the coastal cities and areas of world; and, it will require relocation of people living nearby seas. In this regard, I support the view that we need to take certain steps reducing the carbon footprint and other activities spreading pollution and damaging the ecological system. I personally believe that my contribution will not be enough however, that does not mean I should not be doing anything about the ecological system and climate change; but, the steps such as the implementation of going green, meaning encouraging forestation, plantation, responsible living, and maximum efforts must be put in practice towards minimizing the causes that are generating the pollution and exacerbate the problem of the climate change. Entry 3: News Article Source: Mark, Kinver. 2012. â€Å"Accumulating ‘micro-plastic’ threat to shores.† BBC News Science & Environment, January 27. Accessed January 27 2012. http://www.bbc.co.uk/news/science-environment-16709045 Word count: 221 Microscopic plastic debris from the process of washing clothes is amassing in the marine environment and it could be entering into the food chain (Kinver, 2012). The British Broad Casting... The researcher of this essay aims to analyze a lot of environmental challenges. The climate change has become a major issue affecting each and everything living or existing on this planet earth. And, its impacts have far-reaching consequences and possess a possibility to exterminate the biological existence from the planet earth. Microscopic plastic debris from the process of washing clothes is amassing in the marine environment and it could be entering into the food chain. The number of species of animals, microorganisms, plants and the substantial diversity of genes in these species and a variety of ecosystems on this planet such as rainforests, deserts, coral reefs; are aggregately identified as the components of the biologically diverse earth. The biodiversity supplements ecosystem productivity where each species, regardless of its size and structure and role for the diversity, have to play its part in maintaining the smooth functioning of the ecosystems on this planet. Tam Hunt speaks in the favor of the electric vehicles in responding to the article by John Peterson arguing that electric vehicles will take us backward in our efforts reducing the greenhouse gas emissions. In order to support his point of view, Hunt indicates that the mentioned figure in the blog posit ‘low carbon scenario’ of 200 g/CO2 in the aggregate electricity sector; in addition to that, electric vehicles would diminish about half the emissions of hybrid cards.

Bonds Essay Example | Topics and Well Written Essays - 250 words

Bonds - Essay Example On yield, even though TGT bonds have a lower yield rate that would result in higher price volatility, the difference of 1% is not significant enough to overshadow the other factors. WTM bonds therefore have higher price volatility. The duration based estimate of return is different from the actual return calculated based on expected price changes because of the following reasons. First, the duration-based approach views the entire duration of the bond from a given point in time. Given that the bonds earn interest at different rates, the durations for the bonds are also different and are less than their terms respectively. Also, when durations are considered, bond prices are affected hence resulting in different interest rates of return. Changes in prices, which are imminent in this case, are also not taken into consideration in the former case contributing to the difference. I think the interest rate for WMT bonds are going to fall over the next year. This is because of lower interest rates and longer duration that would result into lesser demand for the bonds hence a reduction in prices. However, I expect the TGT bond prices to rise because of higher interest rates and shorter durations. I would therefore recommend the WMT bonds since over the next year their prices will rise and you can sell them for a greater price than you will buy them and at the same time get higher interest over the

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay

The Benefits And Challanges Of Accrual Accounting Versus Cash Accounting Application Accounting Essay ABSTRACT This paper propose a depth understanding and critical evaluation of the benefits and challanges of accrual accounting versus cash accounting aplication for budgeting and reporting in Municipal Council of Kota Kinabalu, a local government in Malaysia. Motivation of this paper is drawn on the potential benefits of accrual accounting in budgeting and financial reporting of a local government as empirically established in other countries. However, despite the success stories of accrual accounting aplication in other countries, it has yet to be fully replicated in Malaysia. The expected contribution of this paper are; (i) Critical evaluation of financial management and reporting practices of local government in Malaysia; (ii) Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting transaction of a local government, the case of DBKK; and (iii) Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. Keywords: Budgeting, Financial Reporting, Accrual Accounting, Local Government, Malaysia INTRODUCTION Motivation for Research The government manages its financial economic activities through public accounting. Public accounting systems aim at authorizing and recording cash receipts and expenditures in respect of an agreed budget. In most countries, it is not consistently regulated. There are two types of approach in public sectors financial reporting which are cash accounting and accrual accounting. In Malaysia, cash and modified cash is the current basis adopted by the Malaysian government. Malaysian government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Many countries like Australia, New Zealand and Canada have fully implemented this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. The objective of this study is to investigate and critically evaluate the benefits and challanges of accrual accounting versus cash accounting aplication in Municipal Council of Kota Kinabalu (DBKK), a local government in Malaysia. Arrangement of research proposal is as follows; the next section will discuss about the philosophical background related to Public Sector (PS) as well as accounting standards employed by them. This is follow by empirical analysis of cash vs. accrual budgeting and accounting application in PS. This expected to sheeds a light on identifying the potential research gaps. Following this is the research questions and contributions which are designed based on the identified research gaps. The final part of this paper summarises the research methodology and structure as well as research planning. PHILOSOPHICAL BACKGROUND Defining Public Sector in Malaysia Public sector is part of the economy concerned with providing basic government services whether federal, state or local/municipal council. Components of Public Sector in Malaysia is categorised into three tiers of government namely; federal government, state government and local government (Fatimah et. al., 2008). Public sector organisations exhibit a variety of social, economic, political and legal characteristics (xxxxx). Figure 1: Components of Public Sector in Malaysia The federal government s the highest tier of the government, which comprises of the minsitries, departments and public enterprises. Ministris are the highest boy in the federal administratives followed by government department/agencies which responsibles for implementing government policies. While, a public enterprises can be classified eiher as a statutory or non-statutory bodies. State government is the second tier of the government, which comprises of ministries (for Sabah and Sarawak only), department and public enterprises. The administrative mechniery of the State is headed by the State Secretary. The local government is in the third tier of the government hierarchy in Malaysia. The local government is governed by the Local Governmen Act 1976. By virtue of Section 2 of this Act, local authority mean any City Council, Municipal Council or District Council. In Malaysia, the power of the decision making is transferred to the local authorities administer their respective areas. In respect to the accounting management, Section 9(2) states that the local authority shall furnish the State Authority with such returns, accounts and other information with respect to the property and activities of the local authority. The Malaysians Public Sector Accounting Theory and Practices Accounting has been generally defined as the system of identifying, classifying, recording, summarising, analysing and reporting of financial data and information of an organisation in accordance with the accepted principles, concepts, conventions, standards, and regulation (Fatimah et. al., 2008). Public sector accounting is different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards and procedures designed to accomondate their environment and needs of their accounting information users (Fatimah et. al., 2008). In Malaysia, the public sector accounting system is designed to comply with the Federal Constitution, statutory and other legal requirements. In general, the public sector uses fund accounting where seperate accounts are maintained for each fund so that limitations and resrictions placed on use of the resources allocated can be properly monitored. The government financial system and procedures can be devided into two categories namely financial procedures and non-financial procedures. The financial procedures related to the finance and accounting of public funds. While, the non-financial procedures on the aspects including finance and accounting. The government financial system and procesures are based on; (i) Federal Constitution, (ii) Financial Procedure Act 1957, (iii) Treasury instructions, (iv) Treasury circulars, (v) Government Accounting Standards, and (vi) International Public Sector Accounting Standards (IPSASs). The Government Accounting Standards (PPK) has been set p by the Accountant General Department since 2002. Its objective is to prescribe the standards and the basis for preparation of government financial statements in accordabce with the requirements of the Federal Constitution and the Financial Procedures Act 1957 (Revised 1972). According to the Public Accounts 2006, the Accountant General Department has issued the following PPK; Table 1: PPK Particulars Issued On Effective for Financial Year 1 Government Accounting Policies November 2002 2003 2 Presentation of Financial Statements May 2004 2005 3 Consolidated Revenue Account May 2004 2005 4 Consolidated Trust Account December 2004 2006 5 Consolidated Loan Account December 2004 2006 6 Investment December 2004 2006 7 Cash December 2005 2007 8 Statement of Memorandum Account December 2005 2007 9 Foreign Exchange June 2007 2008 10 Government Grant June 2007 2008 Source: Public Account 2006, as cited in Fatimah et. al., 2008 Basis of Accounting The Federal and State Government have been adopting modified cash basis of accounting in the preparation of the annual financial statements where expenditures incurred in the old financial year but not yet paid will be paid in January of the new financial year and are reported as expenses for the old financial year. As for the Local Government, Statutory Bodies and Government Linked Companies, they have been adopting accrual basis of accounting in the preparation of the general purpose financial statements. Types of accounting systems The bases of accounting systems are generally classified into four broad categories: cash, modified cash, modified accrual, and full accrual. This classification refers to the accounting principles that determine when the transactions or events should be recognized for financial reporting purposes. Problem Statements Traditionally, governments used to deploy input-based budgeting systems and cash-based accounting systems. However, these systems do not provide information that is necessary for a government to operate efficiently and effectively (Hoek, 2005). Despite the potential benefits of the accrual system in promoting financial efficiency and accountability (Wynne, 2004; xxxx; xxxx; xxxx), still not all government agencies have implemented this system and empirical research have established evidence on why some countries have not done so (Wynne, 2004; xxxx; xxxx; xxxx). Additionally, no cost benefit study has been undertaken on the move to accrual based accounting (Wynne, 2004). In Malaysia, in line with the financial budgeting and reporting reforms in public sector, government has also made a move in implementing the accrual accounting for public sectors (Abdul Samad, 2001). This is because accrual basis of accounting generates better quality of financial information and this information is necessary for the discharge of accountability and better decision making by internal management (Sutcliffe, 2001). Moreover, the traditional cash accounting system adopted in many countries is perceived as no longer satisfactory (Abdul Samad, 2001). Empirically, many research on accrual accounting have been carried out in western countries such as New Zealand, Australia, Finland, Greece, Denmark, Sweden and United States (Hoek, 2005; xxxx; xxxx; xxxx), but few researches have been done covering public sector in Malaysia. Based on the identified problems and motivated to carry out this research to determine whether local authorities have fully adopt the accrual accounting in recording the income and expenditures. This research is expected to contribute to the enrichment of body of knowledge in the area of Local Government Accounting Practices specifically in Malaysia. Research Questions The main research questions of this study are as follows:- RQ_1: Understanding of accounting prnciples and practices of DBKK RQ_2: Investigation of current accounting systems used by DBKK RQ_3: Adoption of cash vs. accrual budgeting and accounting in DBKK. What are the problems? RQ_4: Will accrual accounting improves the financial performance of DBKK? RQ_5: Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Research Contributions Critical evaluation of financial management and reporting practices of local government in Malaysia. Empirically analysing the benefits and limitations of cash versus accrual accounting application in budgeting and accounting reporting of a local government. Comprehensive program implementation design for implementation of accrual-based accounting in local government. Contributing to enrich the literature and body of knowledge of local government accounting practices in Malaysia. LITERATURE REVIEW This section will discussed the empirical findings of previous papers related to the application of Accrual Budgeting and Accounting in Government Sector all over the world. Specific attention will be focused on financial reporting in local government of Malaysia. The Move to Accrual Budgeting and Accounting in Government Sector Identifying Strategic Research Issues Budgeting Accounting Reporting in Government Sectors Public Sector Accounting Principles Practices Figure 2: Mapping the Literature Review The Public Sector Accounting Principles and Practices: The World Views Budgeting and Accounting Reporting in Government Sector . Innovation Cronological Events The Move to Accrual Accounting : Identifying The Research Gaps The move from the cash basis to the accrual basis of accounting in the Australian Public Sector (APS) was a key element of the New Public Management (NPM) reform program and an event of historical significance (Davis, 2010). One of the most crucial aspects of New Public Management (NPM) was the wave of reforms in financial information systems. These changes are an essential element in improving the management and decision-making of government institutions, which is also called New Public Financial Management (NPFM) (Guthrie et al., 1999). The cornerstone of reforming financial information systems is the introduction of accrual accounting in the public sector, at the expense of traditional cash accounting systems (Lapsley, 1999). Several governments have been adopting and implementing accrual accounting systems Over the last 20 years, there have been increasing calls for the government and public sector organization to move to accrual based accounting and adopt private-sector style financial statements (Wynne, 2004). Traditionally, cash accounting in public sector focused on the control of expenditure. The reform of the public sector has changed the traditional role of accounting to one that is focused on accountability and the efficient allocation of resources. This implies that accounting should concentrate upon outputs, performance measurement, efficiency, cost saving, productivity and performance measurement (Hoque and Moll, 2001; Broadbent and Guthrie, 1992). This in turn requires that new accounting technologies be employed such as planning program budgeting, accrual accounting, performance indicators and annual reporting mechanism (Hoque and Moll, 2001). Accrual accounting if being adopted in public sector, provides a better quality of information and a better way of discharging accountability among the public sector managers. Many countries like Australia, New Zealand and Canada have fully implemented? this accounting reform in their government accounting. As for Malaysian context, according to Abdul Samad (2001), by looking at the experiences of the countries that had undergone reformation in the public sector, it could be concluded that the major demand for the push to accrual accounting is the growing demand for a greater transparency and better performances of the government sector and the companies controlled by the government. Public Sector Accounting : Some International Evidence Governments and Public Sector Entities (PSEs) of the developed part of the world which were once using Cash-Basis of Accounting are now rapidly moving towards Accrual-Based Accounting System. Some of these countries have not only implemented the full Accrual-Based Accounting but have also adopted International Public Sector Accounting Standards (IPSASs) for compilation of government accounts and financial reporting. Status of implementation of Accrual-Based Accounting and adoption of IPSASs by the Governments is as under: à ¢Ã¢â€š ¬Ã‚ ¢ Australia (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Canada (State, Federal and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Finland (Government agencies and whole of Government) à ¢Ã¢â€š ¬Ã‚ ¢ France (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Germany (Some Government Organizations) à ¢Ã¢â€š ¬Ã‚ ¢ Ireland (Pilot Project For Selected Government Departments) à ¢Ã¢â€š ¬Ã‚ ¢ Italy (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Malaysia (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Netherlands (Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ New Zealand (National and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Sweden (Central Government agencies and Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Switzerland (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ Tanzania (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ United Kingdom (Local Governments) à ¢Ã¢â€š ¬Ã‚ ¢ USA (Federal Government) Source: South Asian Federation Of Accountants, 2006 Comparative analysis of the governmental financial information systems: International Evidence Source: Christiaens et. al., (2010) Accrual vs Cash Cash accounting requires the record of inflows and outflows of cash. Accrual accounting as defined by Federal Accounting Standards Advisory Board, the recognition of the financial effects of transactions, events and circumstances in the period(s) when (they) occur, regardless of when cash is received or paid. It also requires revenue to be recognized in the period in which economic benefits can be measured reliably. Like wise, expenses are recognized when the consumption of goods is capable of reliable measurement (Hoque and Moll, 2001). Table 2: An Overview of Cash Accounting vs. Accrual Accounting systems Basis of comparison Cash Accounting Accrual Accounting Full knowledge of all payment flows Only cash transactions Complete financial overview possible Time of booking Recognizes transactions and economic events only when cash is received or paid Recognizes transactions and economic events when they occur Management of Assets and Resources No single accounts for assets and resources Full knowledge on the value of resources and assets Depreciations, reserves, revenue, expenses Not possible Resource consumption and the wear and tear of resources is displayed Cost and results accounting No knowledge of costs by specific cost centres or service products since the linkage between source and application of funds is missing; no matching of revenues and expenses Full knowledge of true costs by specific cost centres and products Source: Adapted from Athukorala, S. Reid, B. (2003) The main advantage of the cash system is simplicity, objectivity and the need to assess the compliance with cash budgets. However there are limitations like the system does not disclosed a true financial and economic position of the entity, no performance indicator and information on cost of services provided available for performance evaluation and control purpose (Montesinos and Bargues, 1996). In addition, the cashbased system also does not provide sufficient information to assess the government financial requirements like cash and revenue requirement to pay for past debts as well as future services, besides fail to provide the government complete information on all that they owe (Hillier, 1996). Advantages of accrual accounting in government A number of researchers argue that cash based financial system and accrual accounting is both useful, however financial reports based on accrual accounting has its own advantages and significance to the modern government. Accrual accounting in government provides better quality financial information, more comprehensive and increase efficiency. This allows a better way of discharging accountability (Abdul Samad, 2001; Sutcliffe, 2001; Hoque and Moll, 2001; Wynne, 2004) by extending the assessment of financial performance beyond the application of cash (OECD, 1993) and supports a better decision making by internal management (OECD, 1993; Sutcliffe, 2001) by providing information on the full cost of operations and the resources used to deliver services to the public (Hoque and Moll, 2001). Reasons for not adopting accrual accountinga Panel A: Local governments Panel B: Central governments Balance sheets and profit/loss calculations are of less importance in the public sector Cash accounting systems are better complement to budgetary accounting systems Accounting reform would lead to considerable costs The current cash accounting system meets all requirements A cash based system fits the characteristics of a public sector organization The accounting system has only just been changed to a modified cash accounting system Local governments resist accounting reform Some public sector efforts cannot be accounted for Former accounting reforms have shown significant implementation problems Accrual accounting has limited potential to support political decision-making aMultiple reasons simultaneously possible. Source: Adapted from Wynne, 2004. Comprehensive Analysis of Accrual Based Accounting in Government Sector Advantages Disadvantages Risk Essential Pre-Conditions Accrual based financial accounts have more information than cash based accounts and have a greater focus on outputs rather than just inputs The information available from accrula based accounts facilitates a better quality of management and decision making, including in the case of allocation of resources. It enables comparisons of full cost of services with the costs of the provision of those services by the private and voluntary sector. It provides greater comparability of management performance results which are not affected by the timing of cash payments and receipts and which information about fixed and current assets and liabilities. It designed to measures profit, a concept which is meaningless in the public sector, where surpluses can arise from the failure to provide agreed services. Maintenance of public asets is mopre important than providing information on their value. It takes budgetary control away from finance staff, as they decide when cash is paid, but non-financial managers and suppliers decide when invoices are issued. It does not appear to have ensured adequate costing system. It has not been wiodely used by other countries. Cash-based accounting is comparatively simple and abjective. Its complexity may mean that there is less surveillance by Parliment and so the government is less accountable. It requires greater professional judgement by both the preparers and auditors of government accounts. Loss of financial control with the introduction of a more complex system. Diversion of resources from more productive reforms. The possibility of government accounting being bought into dispute if accrual accounting fails. The possibility that international accounting standards could be applied with no real understanding of issues involved. The gaps in the standards not being properly addressed. Decision on accounting treatements being made on political grounds. The external auditor being unable to prevent politically-based amendments to the accounts. An adequate timescale and budget not being allowed for the change. The IT systems not being adequate. The process of financial management and expenditure control being made more difficult. Accounting issued to be agreed before accrual absed accounting can be introduced; Taxation revenues Depreciations Approaches to the recorgnition of assets Military assets Infrastructure assers Natural resources Acceptance for change Participation of the accountancy and other profeessions Joint development of accounting standards Support of the government auditors Comprenensive management trainning; Understanding of concepts underlying accrual accounting in budgeting and financial reporting. An appropriate culture approach A robust audit process No corruption A recognition of the time needed for change. An IT capacity. A willingness to use incentives and penalties. That the accrual based approach is part of a process of reform. Source: Summarised from Wynne, 2004 The Research Focus : Local Government Accounting in Malaysia Local Government (LG) accounting has attracted the attention of some members of the academic and professional community since the end of the 19th, early 20th century (e.g. Cooke, 1887; Cleveland, 1909; Metz, 1909; Walker, 1923; Morey, 1933, 1934; Welcker, 1934) as cited in Sargiacomo and Gomes (2010). A LG can be defined as the government of a town, city, county, or region at a local level by locally elected politicians. Consequently, a local government will typically only have control over their specific geographical region, and can not pass or enforce laws that will affect a wider area. Local governments can elect officials, enact taxes, and do many other things that a national government would do, just on a smaller scale. This research will be focusing on a local government accounting issues in Malaysia and taking Municipal Council of Kota Kinabalu City as the sole local government body that is to be investigated. Development of Theoritical Framework The following theoritical framework elaborates the process flows for consideration in decision making for choice of accounting systems in local government. Empirical evidence shows that there are internal and external factors that will influence the choice of cash-based or accrual-based budgeting and accounting. The choice is strategically important for local government efficiency and accountability. Cash-Based System Efficiency? Accountability?in LG Choice of Accounting Systems in LG Internal External Factors Policies Accrual-Based System The choice to move from cash-based to accrual-based accounting systems is not an easy tasks. It will involve a total change of the entire organixation accounting systems and facility supports. Thus, this ideas involve a costs. (explain further) RESEARCH METHODOLOGY This research will need to employ a combination of qualitative and quantitative research techniques to investigates and clarifies the identified research questions. Summary of the research investigations and methodologies are as tabulated below: No. Research Questions Methodology Instruments RQ_1 Understanding of accounting prnciples and practices of DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_2 Investigation of current accounting systems used by DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_3 Application of cash vs. accrual budgeting and accounting in DBKK Qualitative Technique Structured interview and inspections of records/policies/circulars RQ_4 Will accrual accounting improves the financial performance of DBKK? Quantitative Technique Accounting Experiments comparing the effects of cash versus accrual accounting on 10 years historical financial performance. Is there any different? RQ_5 Cost-Benefits analysis and program implementation design of accrual accounting implementation in DBKK. Quantitative Technique Determinantion of costs and benefits associated with implementation of accrual-based accounting in DBKK. This research also will provide a comprehensive program implementation design for adoption of accrual-based accounting in DBKK. RESEARCH STRUCTURE [2] State the research objectives [3] Determine relevant questions [1] Define and refine the research problems [6] Interpret the results and write report [5] Collect data and perform analysis [4] Formulate relevant research hypotheses RESEARCH PLANNING Gantt Chart and Milestones GANTT CHART YEAR 1 YEAR 2 YEAR 3 2011 2012 2013 2014   ACTIVITIES/MONTHS 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 7 8 9 10 11 12 1 2 3 4 5 6 1 Initial Preparation 2 Literature Review 3 Research Design 4 Proposal Defence 5 Proposal Refinement 6 Fieldwork 7 Data Analysis 8 Documentation of Report

Case study snyder v phelps Essay

Snyder v. Phelps (2011) Fred Phelps, the pastor at the Westboro Church, along with his followers believes that God punishes the US for allowing homosexuality freedoms, especially within the military. To express their feelings the Westboro Church and its people sometimes picket military funerals in hopes that their voices will be heard. In 2006 Albert Snyder’s son who was a Lance Corporal for the United States Marine Corps was killed in the line of the duty during his time in Iraq. Matthew Snyder was killed in Anbar, Iraq when he was the gunner on a Humvee that ended up rolling after hitting something. The Westboro Church decided that they would picket Matthew Snyder’s funeral, notifying the sanction holding the funeral in advance what they planned on doing. When the Westboro Church and its followers arrived to picket this funeral they made sure to stage the picket on public land that was adjacent to a public street. Making sure that they didn’t violate any written laws they also made sure to abide by anything that was appointed to them by the police taking care of the funeral. The Church members stood outside this church during the funeral reciting different hymns and verses from the Bible. Albert Snyder wasn’t aware of what the signs said until after the whole funeral took place, claiming that he could â€Å"really only see the tops and couldn’t make out what they actually said. † Following the funeral, Snyder noticed on the news that the signs some gruesome stuff such as, â€Å"God Hates the USAI Thank God for 9/1 1,† â€Å"Thank God for Dead Soldiers,† and â€Å"Don’t Pray for the USA. † Snyder decided that he would then sue Fred Phelps, claiming that the picketing aused him and his family severe emotional distress. In his defense, Phelps argued that everything that took place that day was completely legal under the Free Speech Clause of the First Amendment to the Constitution. The main issue that this case faced legally, was whether Westboro’s signs and comments while picketing Matthew Snyder’s funeral related to matters of â€Å"public concern† and in turn, decide whether there is too much protection under the Free Speech Clause of the First Amendment. The Supreme Court made it clear that they were only going to determine this ruling ased on â€Å"matters of public concern† as opposed to â€Å"matters of purely private significance. The Supreme Court affirmed that the picketing amounted to speech on issues that are public; they felt as if one of the main things that the First Amendment covers is the right to picket based upon public issues. The Court felt as if although the signs that were used â€Å"may fall short of refined social or political commentary, the is sues they highlight – the political and moral conduct of the United States and its citizens, the fate of our Nation, homosexuality in the military, and scandals involving he Catholic clergy – are all matters of public import. Albert Snyder realized all of the protection under the First Amendment but he claimed in rebuttal that that picketing was intended to shape an attack on Snyder over a rather private matter. Although the Supreme Court realized that Snyder had a strong claim at the time because of the circumstances that were evident, at the same time they must also hold to the law which noted that Maryland did not have a law imposing any types of restrictions on standpoint, the Supreme Court decided that Fred Phelps and his followers were in all f their legal rights to picket that funeral. The Court expressed their acknowledgment of the picketing of a US Soldier’s funeral and the idea that many Americans would feel as if the Westboro Church was â€Å"morally defective†, but it rejected those factors as means for any type of lawsuit that could be tendered to the church. Though a Jury ended up awarding the family of Lance Corporal Matthew Snyder millions of dollars, the US Supreme Court upheld the circuit court’s dismissal of the verdict over unruly circumstances. Freedom of speech is something that is considered one of the reatest things available by both sides of the political lanes. Both Conservatives and Liberals strongly believe in freedom of speech, but it is Liberals that are more likely to take the realm of expressing themselves publically. Liberals take pride in the idea of the â€Å"political left†, which basically outlines their devotion to America’s First Amendment the right to free speech. Although it is usually Liberals that we see voicing their opinion publically, the Westboro Church is overall a Conservative group because of what they stand for. Most people including the media portray and roclaim that the Westboro Church is a Liberal party but when you dig deeper you start to notice that isn’t really the case. The Westboro Church has many things in common with those that claim to be Conservative; â€Å"both are against marriage equality, both are for the replacement of constitutional government with religious dogma of their particular form of Christianity, both are for the reduction of the rights of minorities and women, and both are for getting rid of reproductive rights and family planning. † The case of Snyder v. Phelps places before us a choice where we ust decide between the ethical values of basic respect versus the legal right of the First Amendment, freedom of speech. From an ethical perspective, it is easy to decide this case based upon the ideas that we adopted over time that all in all became a social norm. The ethical value of respect at a funeral will easily make someone choose the side of Snyder’s in this case Just because over time we have established that funerals are meant to mourn and to pay respect to not only the fallen but also the family of that person. Although it may be interpreted that the reason that the Westboro Church chose to take action the way that they did was because it was necessary to get their point across, ethically it is frowned upon because of how we know funerals are supposed to take place. The Westboro Church had many options to establish the point that they were trying to get across such as the newspaper, TV, or the radio, but instead they chose to do it at a US Marine’s funeral which ended up working in their favor gaining them national recognition. Potter Stewart, a once US Justice wrote with regards to Ethics that, â€Å"Ethics is knowing the difference between hat you have a right to do and what is right to do. This quote explains the complete ethical aspect of this case because it describes how legally, the Westboro Church had every right to do what they did that day but ethically they were in the wrong intruding on the privacy of a grieving family at a funeral service less than 300 feet away. While the Justices made it clear that they understood where Al bert Snyder and his family were coming from, they also stood firm with the idea that the Westboro Church was practicing the First Amendment which allows the freedom of speech to he public. One of the Justices following the court case described the entire case as powerful. It can stir people to action, move them to tears of both Joy and sorrow, and as it did here inflict great pain. On the facts before us, we cannot react to that pain by punishing the speaker. As a nation we have chosen a different course to protect even hurtful speech on public issues to ensure that we do not stifle public debate. The problem that is now faced upon America after the ruling that the Westboro Church did nothing wrong is, how much is too much in regards to â€Å"a few† igns becoming too many? Would enough signs have changed the nature of the content of Westboro’s message towards the Snyder family? The effect of this case on the public is something that isn’t necessarily brought up but it is evident in many places because you have to realize that the public mainly sees this as a case of a family being stripped of what they believe should be a quiet and peaceful funeral . With the ruling ending the way it does it has the public wondering how far the First Amendment freedom of speech can really get you and the fine print behind our US Constitution. Overall, the US Supreme Court case touches many aspects whether it is ethically, legally, politically, or socially. It is hard for most ethically driven people to accept the fact that the Westboro Church not only got no penalty for what they did at Matthew Snyder’s funeral, but they also received no further details about stopping the picketing of funerals. In regards to legal aspects, this case set in stone that the First Amendment freedom of speech allows for not only speech that is accepted ethically but any type of speech that strays away from a personal attack. In most of he public’s opinion the Westboro Church was in the wrong that day for not allowing a grieving family time to privately mourn the loss of a family member but although what they did was frowned upon they stayed within their legal rights which forces the court to drop their case. Although Albert Snyder lost this case his family was awarded millions of dollars and they also received support of the majority of the public against the Westboro Church and their actions not only that day, but in the future. Snyder left the courtroom after the ruling with not complete satisfaction but rust that his point was spread across America which was to notify them of what the Westboro Church does and what they caused not only himself, but his family.

How to Conjugate Kommen (to Come) in German

Virginia Woolf s Mrs. Dalloway - 1234 Words

Virginia Woolf’s renowned novel, Mrs. Dalloway, published in 1925, is a major literary achievement because of the narrative style in which Woolf rejects the traditional structures of Victorian fiction for the more progressive Modernist era. The entire novel spans one day in a post-First World War England. In Mrs. Dalloway, the reality of the novel is constructed through the minds of the characters rather than the conventional patriarchal â€Å"I.† Woolf replaces the single master perspective with an inclusive voice that frequently steps aside to allow multiple character voices through. The narrating voice reports the speech or thought of a character while moving inside of that character’s consciousness to take on his/her unique tone. Woolf’s narrative mode in Mrs. Dalloway provides the reader with a holistic view of consciousness at an individual, societal, and even universal level to portray the complexity of human nature. Woolf’s use of free indir ect discourse contributes to the novel’s capacity to effectively capture the zeitgeist of the era, reflecting and connecting the consciousness of the age. The novel’s inclusive narrative mode allows the reader to understand an individual character’s complexity through different perspectives. The narrative voice fluidly moves from character to character throughout the novel. The reader is slow to form a judgment on any character because what is told is not an objective truth but rather a subjective impression told by a fellowShow MoreRelatedAnalysis Of Virginia Woolf s Mrs. Dalloway Essay1233 Words   |  5 Pages Inspired by Virginia’s Woolf renowned novel, Mrs. Dalloway, the movie is an adaptation of the Pulitzer Prize-winning novel, The Hours. In it, we get to glimpse a singular day in the lives of three women, who are contemplating suicide as they read the novel, whose protagonist’s struggle mirrors their own. 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