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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Woolf’s Mrs. Dalloway and Morrison’s Song of Solomon do a marvelous job of portraying the macrocosm of traumatic historical events (World War I for Woolf, racist violence and slavery for Morrison), but more importantly they beautifully render the microcosm of how people suffer as a resultRead MoreEssay On Mrs Dalloway1021 Words   |  5 Pagesa Stand in Mrs. Dalloway Virginia Woolf’s Mrs. Dalloway is a detailed day of a high society british woman named Clarissa Dalloway who is the host of a party. As she goes on with her day for preparations for the party, a tragic event stumbles upon an acquaintance of hers before the grand festivity. When word spreads of the shocking yet terrifying accident, Clarissa has an eye-opening realization because of the event that causes her to change her life and future for the better. Woolf masterly incorporatesRead MoreAnalysis Of Virginia Woolf s Gone At The Lighthouse Never Go Return 1706 Words   |  7 PagesElizabeth Conner 9 November 2017 ENGL-4010-001 Professor Westover Virginia Woolf: Gone to the Lighthouse, Never to Return Many authors inject a little bit of their personalities and lives into their writing, making it more relatable to their readers and more marketable to publishers. However, depending on the work, it can sometimes be difficult to determine what is inspired by real life and what is merely fiction. Therefore how important an author’s biography is to a story can also be hard to understandRead MoreParallels Between Mrs Dalloway and The Hours1059 Words   |  5 PagesThe ongoing relationship between the literary movements of modernism and post-modernism is encompassed by the intertextual relationships between Stephen Daldry’s â€Å"The Hours† and Virginia Woolf’s â€Å"Mrs Dalloway†. These relationships communicate the inadequacy of previous writings to convey trauma, cultural crisis and the deep fragmentation within their respective societies. The immediate context of these social dialogues creates a clear division between each text, however the interte xtual similaritiesRead MoreMrs. Dalloway by Virginia Woolf 1495 Words   |  6 PagesThe psychological effect the city environment has on both, the characters and authors, can be seen in Virginia Woolf’s Mrs Dalloway and T.S.Elliot’s the wasteland. The lack of unity of Elliot’s text has lead critics to feel the writing is far too fragmented: My nerves are bad to-night. Yes, bad. Stay with me. Speak to me. Why do you never speak? Speak. What are you thinking of? What thinking? What. I never know what you are thinking. Think. (TWL: 110) However, as Gareth Reeves suggests in theRead MoreEssay on Death and Rebirth in the Hours1365 Words   |  6 PagesPulitzer Prize-winning novel by Director Stephen Daldry and playwright David Hare, The Hours was inspired by Virginia Woolfs 1925 novel Mrs. Dalloway. It is no coincidence that The Hours was the working title Woolf had given Mrs. Dalloway as she was writing it. The emotional trauma that this film guides its viewers through becomes evident in the opening prologue. The scene begins with Virginia Woolf composing what would be her suicide notes to her husband Leonard and her sister Vanessa, the two mostRead MoreIntertextuality in the Hours4441 Words   |  18 Pagesthe other. Virginia Woolf wrote â€Å"Mrs. Dalloway,† a novel about a woman’s ordinary day, from which the reader can extract essential elements of life of her and human as well. Michael Cunningham, years later, reads that book, and writes another one about three seemingly normal days of three women. And then David Hare and Stephen Daldry write and direct a movie based on Cunningham’s book that adds even more layers to the whole story. The Hours was Woolfs working title for Mrs Dalloway. The book

Essay on Why Framers Chose Federalism - 1198 Words

Introduction: Federalism is a system of government that divides governing power and authority between the national governments and the state governments (Bowman). In 1787, the framers of the constitution chose this specific type of government to rule over the United States. I will show you that the framers chose this system of government for several different types of reasons. Reasons are because the national government was not strong enough, to maintain the states sovereignty, and it will protect individual liberty. I will also show you how the 10th Amendment, Concurrent Powers, and Block Grants each apply to the federalist system of government. You will see why the framers chose Federalism and understand how Block Grants, Concurrent†¦show more content†¦For example, Texas could not make a law forbidding women to vote, because the national government has said that it is a right for all citizens of this country. There are many laws that the states may have, there’s tr affic laws, criminal laws, property laws and many others. For example, Colorado is allowed to give the death penalty to someone who has committed a murder. Federalism made it so that the states were still able to do what they wanted to do, but with a little more control and organization. Protecting Individual Liberty Liberty is the condition of being free from restriction. It is the right to act, believe, or express oneself in a manner. The Framers of the constitution believed that any governmental power was a threat to our individual liberty, and that the exercise of governmental power should be restrained. They felt that to divide governmental power prevented the abusement of liberty. Since the powers is shared between the federal and state governments, it prevents either one of the governments from going corrupt and denying personal liberty. Federalism also protects the liberty of all persons within a State by ensuring that laws that are enacted in excess of delegated governmental power cannot direct or control their actions. Federalism: The 10th Amendment The 10th amendment is basically almost the meaning of federalism. This brief statement says â€Å"The powers not delegated to the United States by theShow MoreRelatedFederalism And The Other Federalism849 Words   |  4 PagesI’ve researched different texts and different information on the topic of federalism to have a good understanding and knowledge of it. I found many sources of great information to learn about federalism and how it influences many countries in the world that we know today. My goal in this paper is to give a good understanding to what I’ve learned and give great detail on federalism and the other Federalism is when two or more levels of governments share the same power over theRead MoreThe Depth Of The Teacher s Knowledge995 Words   |  4 Pagesprinciple Federalism. Federalism is the division of governmental power between a central government and several regional (state) governments. Federalism explains what powers belong to the federal government, to the states and powers of which they act upon concurrently. Federalism lays out expressed, implied, and inherent powers of the federal government Federalism explains and elaborates on the relationship between the states and the national government, and interstate relations. Federalism is oneRead MoreProblems Associated With Democracy As Seen Through The Framers1203 Words   |  5 PagesProblems Associated With Democracy as Seen Through the Framers In Federalist 10, James Madison explains why the framers of the constitution chose a representative democracy, a republic, as opposed to a â€Å"pure democracy†. His argument being that a pure democracy consists of a small number of citizens who congregate and conduct and handle the government in person, but since the United States of America was geographically too large, it disqualified the option of administering a pure democracy. In additionRead MoreThe Right For Individual Legal Age Essay1234 Words   |  5 Pagesgovernment is choose by a dictator. In evaluating the political culture of the states, some political scientists classify them as individualistic, traditionalistic, or moralistic political cultures. Explain what these three types of cultures are. Why is California classified as having a â€Å"moralistic† political culture? Individualistic political culture is a society which is characterized by individualism, not collectivism. Traditionalistic is Social and family ties of prominent. where this type ofRead MoreUnited States Constitution and New York2667 Words   |  11 PagesConstitution reflect the political atmosphere of the United States in the late eighteenth century? What domestic and international concerns prompted the Constitutional Convention of 1787? Explain how these concerns were addressed by the debates of the framers, and what extent did the final document successfully meet the political challenges of the period? Before the U.S. Constitution the political atmosphere during the late eighteenth century was very turbulent. The Constitution is a direct reflectionRead MoreEssay on Study Guided3983 Words   |  16 Pages | | |Cite the Article Section. | |1.Too much power to states and not national |Federalism and separation of powers established in which power was shared but mostly in | |government; president couldn’t do anything |the hands of the national government, and any power not stated in the Constitution was in | | Read MoreMidterm . Section One: . Shay’S Rebellion: An Uprising1811 Words   |  8 Pagesthe state of nature. Hobbes came to this conclusion in believing human nature had flaws and was selfish, being said believed the power should not be given to the people. Yet, Locke believed in peace and believed men made reasonable decisions. 2. Why is democracy considered DANGEROUS by our founding fathers? The founding fathers feared direct democracy because they believed that the majority would become tyranny. The fear of absolute power to one comparing to the monarchy rule of Great BritainRead MoreThe Constitution Of The Amendment2425 Words   |  10 PagesWe, the People, have for too long ignored the framers intent on the relationship between the separation of powers between the Federal and State government. The abdication of responsibility for protecting the 10th amendment, not only by our elected officials but by citizens as well, deviates the subtle balance of power in our nation to a detrimental state. The United States of America is just that, united States, that have the power to legislate for their constituents any laws not delegated to theRead MoreThe Contributions Of James Madison Essay2531 Words   |  11 PagesConstitution to be officially passed, 9 of the 13 states had to agree to it. Many argued the points of the Constitution and felt like the framers had it wrong in the fact of allowing a central government to exist. They feared that the central government would wind up becoming sovereign instead of the people. Many also felt that the â€Å"Constitution would strengthen federalism rather than eliminate it.† Others did not agree with the fact that the Constitution denied some powers to the states and claimed thatRead MoreNational Security Outline Essay40741 Words   |  163 Pagesof all of the issues that must be considered when setting a comprehensive security policy Security Decisions: The Nature and Role of Law -Law as a Process of Collective Choices -Authoritative and Controlling -Very theoretical discussion on why we have laws - says laws are only laws when they control behavior, laws must change as what is acceptable behavior changes -Constitutional and Instrumental -Law plays two different roles -Constitutional - defines institutions, procedures, and

Korean Free Essays

Korean| Romanized| Translation| | Een-sah| Greetings| . ( )| Nae-il tto manapshida (mannayo)| Until tomorrow! | | Toh Bayo| Literally means: â€Å"See you again†| | Chal-ga| Bye! | (14) . Ijeobeoryeonneundeyo. We will write a custom essay sample on Korean or any similar topic only for you Order Now I’ve forgotten. (15) â€Å"Test† â€Å"Test† hangugeoro mwoyeyo? How do you say â€Å"test† in Korean? (16) â€Å" † . â€Å"Siheom†irago haeyo. You say â€Å"siheom†. (17) . Hangungmallo haseyo. Please speak/say it in Korean. (18) ? . Dasi hanbeon hae boseyo Try it again. (19) . Majasseoyo. That’s correct. (20) . Teullyeonneundeyo. That’s not right. (21) . Oneureun iman hagesseoyo. We’ll stop here today. Hyeonu: Bae an gopa? You hungry? (Lit. Aren’t you hungry) Minjun: Eo†¦ yakgan. Yeah, a bit. Hyeonu: Jeomsim mwo meogeullae? Pija joahae? Whaddaya want for lunch? Pizza ok? Minjun: Pija? Geureom. Pizza? Alright. Hyeonu: Geureom, uri pija meokja. Pizza it is then. (Lit. Then let’s eat pizza. ) Romanisation and Translation Hyeonu: Deureogaja. Let’s go in here. (Minjun sees Hyeonu eating an olive. ) Minjun: Neo ollibeu joahae? You like olives? Hyeonu: Eung, wae? Neon sireo? Yep, why? Don’t you like ‘em? Lit. You dislike them? ) Minjun: Eo. Nan byeolloya. Nah. (Lit. Yeah) Not really. (Lit. I don’t particularly. ) Vocabulary Let’s go in. ? [? +? ] you ? you dislike olive(s) ? yeah; oh like ? [? +? ] I ? yeah/yep not really ? why Jihun: Nan jibe ga. Going home. : ? : ?. , : . : ? . . : , . ?. Romanisation and Translation Jihun: Jig eum mwo hanya? Whatcha doin’? Minseo: Ripoteu sseo. Geunde, wae? Writing an assignment. Why? (Lit. Anyway/but, why? ) Minseo: Na bappa. Ppalli malhae. I’m busy. Just say it. How to cite Korean, Papers

Leading Managing People

Question: Discuss about theLeading Managing People. Answer: Introduction: Effective leadership can be identified as one of the major prerequisites for organizational success. As mentioned by Bush (2014) leaders are the ones who have the capacity to motivate and engage the team members to go beyond their limits to obtain a certain goal. However, leaders need to customize themselves according to the demands of the situation. Hence, depending on my own perspective and position, I have developed a leadership model which I think will be helpful for leading the employees of my workplace. Multiculturalism, teamwork and the leadership theories can be identified as a few major references of a leadership model. In the context of my company ABC, we have teams with members belonging from different cultural background and the company is following a transactional leadership. It is adversely affecting the team morale and culture of the organization. Hence, I suggest a leadership model, which will encourage participation, motivation and innovation. For my personal leadership model, I have selected the democratic leadership attitude, visionary pioneering and motivational guidance as the three core abilities for my leadership model. Discussion: A leadership model talks about the traits and characters of a leader. I personally recommend a model, which is organized upon the vision and relationship. As the leaders need to direct his subordinates, an effective leadership model needs to focus on creating team morale, open communication and vision for the future. With an effective bonding and a clear vision, the team members will be able to contribute to organizational as well as personal growth. Leadership is important in promoting multiculturalism in an organization. It talks about diversity in the work force. My leadership model will promote diversity by obtaining the strategy of democratic participation in the decisional making process. On the other hand, teamwork and co-ordination in the team is important for the success of an organization, the motivational and participatory leadership pattern of the proposed leadership model will uphold co-ordination in the teamwork. Last but not the least, the leadership theories like, the Great Man Theory, Trait Theory, Behavioural Theories, Contingency Theories, Transactional Theories, Transformational Theories and others are the guidelines for leaders. Here, I have amalgamated some traits of transformational and democratic leaders to develop my own leadership model. The Desired Traits of Leader: According to my opinion, I will love to have a leader who will be a visionary and focus on the relationship issues within the team members. As mentioned by Trujillo and Scott (2014) a transformational leader is someone who is committed to a vision and they try to empower others to achieve that vision. According to me, it is must have quality for an effective leader. A leader needs to be the pioneer of new trend. He has to be a man of future whom others can rely upon. Moreover, a leadership model must focus on the democratic decision-making. As opined by Tiftik et al. (2015) a democratic leader considers the opinion of the team members while taking a decision. According to me, a leader needs make the team members feel that their opinion matters to the company. Hence, having a democratic and open attitude is a must-have quality for a leader. As opined by Spector (2014) when a leader encourages his team members to take part in the decision-making, it makes them more engaged in the team activities. Moreover, a leader needs to be committed to his responsibilities and team members. It sets an example for the team members and they find someone whom they can look upon for their professional growth. The Core Values: Very leadership model has some core values. These are the cornerstones of that particular leadership model. My leadership model can be identified as an amalgamation of the transformational and democratic leadership theory. The core value of my leadership model can be as follows: Community Collaboration: I have identified relationship building as one of the major key skills of an effective leader. Hence, it is fundamental for a leader to establish a sense of community via collaboration with peers among the team members. In the multicultural world of business, crating co-operation and co-ordination is essential for effective management of a team. As discussed by Bush (2014) an effective leader needs to create co-operative environment within a multicultural group to eliminate the cultural clashes and uphold the advantages of diversity within the work force. Understanding the Team Members: A leader needs to understand and know the limitation and potentiality of the team members. As mentioned by Tiftik et al. (2015) a democratic leader needs to identify the future leader and allocate responsibility by showing the faith upon him by saying I know you can do this. However, he needs to identify the skills and area of interests delegate responsibilities accordingly. As a leader of a multi cultural team, he needs to identify the cultural and ethnic orientation of the employees and respect those to promote diverse point of views to solve any issue (Shriberg et al. 2002). Open Communication: With open communication and sharing of information, the leader will achieve desired level of trust from the subordinates (Shriberg et al. 2002). Moreover, it will also help the employees identify and speculate the future for their organizational and personal growth. Utility of the Discussed Model: In the context of my own organization, where the team consists of members with varied cultural identities and my model of leadership will encourage participation and increased team morale. As my organization is following a transactional leadership model, the employees are bound to maintain the protocol and there is no space for innovation. In opposition to this, my leadership model will encourage people to provide innovative idea to solve an organizational issue. Moreover, it will provide increase participation from the employees and it will ensure employee satisfaction and decreased cases of employee turnover (Shriberg et al. 2002). Culture that Would be Promoted by my Leadership Model: As mentioned by Tiftik et al. (2015) a transformational leadership creates a culture of innovation within the organization. As my own leadership model is influenced with the idea of visionary leadership of transformational theory, it will motivate the employees to opt for innovative ways of carrying out the responsibilities. On the other hand, my workplace is multicultural; hence, opting for the democratic leadership traits will provide the space for growth of multiculturalism (Shriberg et al. 2002). The core value of my leadership model of open communication will create a culture of understanding and harmony within the team members. Moreover, the democratic model of my leadership will promote employee satisfaction and increased faith upon the company values from the employees end. The employees will understand that they will be valued for their innovation and dedication for the work and not for the compliance of the norms. It will promote a culture of creativity within the organizat ion. The Goals of my Leadership Model: In my workplace, I have felt an issue with motivation and participation. My leadership model will strive to achieve, including all the team members in the decision-making process. Moreover, as we are bound to follow the protocols in my workplace, it discourses the team members to opt for innovation. Hence, my leadership model will try to motivate the employees to come up with innovative ideas for solving a certain problem. In addition, my leadership model will opt for achieving employee satisfaction and motivation to achieve team goals. Difference Between my Model and the Existing Leadership Pattern: My workplace follows a transactional leadership strategy. As opined by Ehrhart (2015) it follows the norms and the leaders expect that the employs will do as they are told. It has rigidity in working relationship. In my workplace the leaders focus on the role of supervision and the responsibility of any catastrophe is always of the employees. It uses the rewards and punishments for motivating the followers. It is typically focused on the attainment of planning and its execution (Shriberg et al. 2002). Naturally, the employees do not feel a democratic culture within the organization. It is discouraging their innovative faculty and satisfaction level. However, my idea of leadership will be completely different from it. My leadership model will encourage motivation and directing the behaviour of the employees to achieve a shard goal. As the members will get the opportunity to share opinion and innovate strategies to meet the goals, it will encourage them to achieve success. As a leader, I will need to put my trust on them. With motivating the employees my leadership model will promote the leaders of future. The nature of my leadership model will be proactive. As, discussed earlier, by emphasizing on the morals, values, needs, and ideals of the followers my leadership model will encourage a changed organizational culture. Application of my Model: To apply this model of leadership, I need to wait for a situation, which will need the management to opt for a new strategic policy. In such a situation, I will try to create a democratic environment within my team and ask for innovative suggestions from their end. It will encourage creativity and innovation within the organization. Moreover, in a complex situation I will communicate personally and openly with my team members and make them believe on the vision for future. I must follow the strategy of guiding but let the team members solve their problems. In addition, unlike the current leadership, I will accept my responsibility if any task goes wrong. My team members will not be blamed or discouraged for the innovative strategies they have opted for. Conclusion: A transformational leadership creates a positive change within the human resource of the organization. On the other hand, the democratic leaders promote participation, transparency and open communication within the organization. The leadership models suggested by the scholars are the embodiment of certain values. However, I personally believe that an effective leader cannot come from a certain typology. Hence depending my own perception, I believe that leader should be someone whom the followers will happily follow. Hence, with certain skills and values my leadership model will employ its charisma to influence the employees and motivate them to go beyond their limits to achieve the shared vision for future. References: Bush, T., 2014. Instructional and transformational leadership: alternative and complementary models?.Educational Management Administration Leadership,42(4), pp.443-444. Ehrhart, M.G., 2015. Self-concept, implicit leadership theories, and follower preferences for leadership.Zeitschrift fr Psychologie. Shriberg, A., Shriberg, D. and Lloyd, C. (2002).Practicing leadership. New York: J. Wiley Sons. Spector, P., 2014. Introduction: The problems and promise of contemporary leadership theories.Journal of Organizational Behavior,35(5), pp.597-597. Tiftik, H., KÄÂ ±lÄÂ ±, Ã…Å ¾. and Saglam, M., 2015. Leadership Theories and Comparison of Them.Journal of Research in Business, Economics and Management,4(2), pp.312-322. Trujillo, T. and Scott, J., 2014. Superheroes and transformers: Rethinking Teach For America's leadership models.Phi Delta Kappan,95(8), pp.57-61.