Hannin Essay Example for Free

Hannin Essay The government must show accountability for public funds and a business can use its resources as it deems appropriate. 5. Role of the Budget – Commercial it’s used for planning and control purposes, for government budgets carry the authority of law, preventing 1-3. Identify and briefly describe the three organizations that set standards for state and local governments, the federal government, and nongovernmental not-for-profit organizations. 1. GASB set the accounting and financial reporting standards for state and local government in the US. GASB also set accounting and financial reporting standards for governmentally related not for profit organizations. 2. FASB set standards for profit seeking business and for nongovernmental not for profit organizations. 3. FASAB set the accounting and financial for the federal government. 1-4. What is the definition of a government as agreed upon by the FASB and GASB? Public corporations and bodies corporate and politic are governmental organizations. Other organizations are governmental organizations if they have one or more of the following characteristics. . Popular election of officers or appointment (or approval) of a controlling majority of the members of the organization’s governing body by officials of one or more state or local governments. 2. The potential for unilateral dissolution by a government with the net assets reverting to a government. 3. The power to enact and enforce a tax levy. 1-5. Describe the â€Å"hierarchy of GAAP† for state and local governments, the federal government, and nongovernmental not-for-profit organizations. (See Illustration 1-2 come back to t his) 1-8. GASB considers budgetary accounting and reporting to be important. List the principles outlined by GASB related to budgetary accounting and reporting. 1. An annual budget(s) should be adopted by every governmental unit. 2. The accounting system should provide the basis for appropriate budgetary control. 3. Comparisons should be included in the appropriate financial statements and schedules for governmental funds for which an annual budget has been adopted. 2-2. With regard to GASB rules for the financial reporting entity, answer the following: 1. Define the financial reporting entity. It is the primary government together with its component units. 2. Define and give an example of a primary government. Can be a state government, a general-purpose local government such as a city or county, or a special purpose government such as a school district. 3. Define and give an example of a component unit. Are legally separate organizations for which the elected officials of the primary government are financially accountable. 4. Define and describe the two methods of reporting the primary government and component units in the financial reporting entity. a. Primary Government -either appoints a voting majority of the governing body of the other organization or members of the primary governments governing body hold a majority of the seats of the other organizations board. Second, the relationship meets one of the following two criteria: a. The other organization provides either a financial burden or benefit to the primary government. b. The primary government can impose its will on the other organization. b. Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. In addition, a component unit can be an organization for which the nature and significance of its relationship with a primary government are such that exclusion would cause the reporting entitys financial statements to be misleading or incomplete. 2-3. With regard to the Comprehensive Annual Financial Report (CAFR): 1. What are the three major sections? Introductory, Financial, and Statistical. 2. List the government-wide statements. Indicate the measurement focus and basis of accounting used for the government-wide statements. Basic Financial Statements Proprietary Funds Statements: Statement of Cash Flows. Governments use the accrual basis and the modified accrual basis of accounting. 3. List the governmental fund statements. i. General fund. This fund is used to account for general operations and activities not requiring the use of other funds. ii. Special revenue funds are required to account for the use of revenue earmarked by law for a particular purpose. State and federal fuel tax revenues require special revenue funds, because federal and state laws restrict these taxes to transportation uses. iii. Capital projects funds are used to account for the construction or acquisition of fixed assets[9], such as buildings, equipment and roads. Depending on its use, a fixed asset may instead be financed by a special revenue fund or a proprietary fund. iv. Debt service funds are used to account for money that will be used to pay the interest and principal of long-term debts. Bonds used by a government to finance major construction projects, to be paid by tax levies over a period of years, require a debt service fund to account for their repayment. v. Special assessment funds account for public infrastructure improvements financed by special levies against property holders. Sidewalk and alley repairs often rely on special assessments. 4. Indicate the measurement focus and basis of accounting used for the governmental fund statements. It usually rely on a modified accrual basis. 5. List the proprietary fund statements. vi. Internal service funds are used for operations serving other funds or departments within a government on a cost-reimbursement basis. A printing shop, which takes orders for booklets and forms from other offices and is reimbursed for the cost of each order, would be a suitable application for an internal service fund. vii. Enterprise funds are used for services provided to the public on a user charge basis, similar to the operation of a commercial enterprise. Water and sewage utilities are common examples of government enterprises. 5. Indicate the measurement focus and basis of accounting used for the proprietary fund statements. i. Proprietary funds, used for business-like activities, usually operate on an accrual basis. Governmental accountants sometimes refer to the accrual basis as full accrual to distinguish it from modified accrual basis accounting. 6. List the fiduciary fund statements. Statement of Changes in Fiduciary Net Assets and Statement of Changes in Fiduciary Net Assets. 7. Describe the measurement focus and basis of accounting used for the fiduciary fund statements. The accounting basis applied to fiduciary funds depends upon the needs of a specific fund. If the trust involves a business-like operation, accrual basis accounting would be appropriate to show the funds profitability. Accrual basis is also appropriate for trust funds using interest and dividends from invested principle amounts to pay for supported programs, because the profitability of those investments would be important. 8. Outline the reports and schedules to be reported as required supplementary information. Come Back To 2-4. Describe the test for determining whether a governmental fund is a major fund. The General Fund is always considered a major fund. Other governmental funds are considered major when both of the following conditions exist: (a) total assets, liabilities, revenues, or expenditures of that individual governmental fund constitute 10 percent of the total for the governmental funds category, and (b) total assets, liabilities, revenues, or expenditures of that individual governmental or enterprise fund are 5 percent of the total of the governmental and enterprise categories, combined. 2-10. Not sure

The Newport Coast Structure :: Architecture Architects Building Essays

The Newport Coast Structure The Newport Coast structure that sits on the corner of Pacific Coast Highway and Newport Coast Dr. is one of many examples of Mediterranean-inspired architecture in Southern California. The building is clearly influenced by Roman architecture and stands out among the standard Spanish-looking villas and mission-type buildings. The structure lies near one of California's wealthiest neighborhoods, Newport Beach and acts as sort of a grand entrance to Newport Coast Dr. There are two of these structures which sit on opposite sides of Newport Coast Dr., framed by only a few palm trees and evergreens. Drivers passing along Southern California's coastline can catch a quick glimpse of these impressive buildings. The Newport Coast structure is constructed of concrete and painted a light beige. Eight thick columns support the extremely large entablature-like face of the structure. As architecture in a typically conservative Orange County, the Newport Coast structure dominates its surroundings. The Newport Coast structure is clearly a representation of Roman architecture in general, but more specifically, the sturdy columns and enlarged entablatures are reminiscent of the Tuscan order. Although the simplified columns may at first glance appear to be rather doric in their style, upon closer inspection they prove to be more similar to the less renowned Tuscan order. This in fact, does not diminish the influence the doric temples of Greek architecture had on the Etruscan invention of the Tuscan temple, but rather demonstrates yet again how one culture can inspire another artistically. The Tuscan order refers to "the variation that resembles the doric order, with an unfluted shaft and a simplified base, capital, and entablature" (Stokstad, 227). Like architecture of the Tuscan order, the Newport Coast structure's entablature is very plain and geometric in its form. The Tuscan order was originally used by the Etruscans around the time of 700-509 BCE and was later adopted by the Romans. Even though the Newport Coast structure and the Tuscan temple function differently in terms of public use, for the Tuscan temple was used by the Etruscans for religious purposes, their appearances prove to be strikingly similar. Not only does the Newport Coast structure resemble architecture of the Tuscan order, it makes use of the Roman round arch as well. The round arch in the Newport Coast structure has elements that are very similar to the Roman round arch. Outlined by wedge-shaped voussoirs, it looks like a simpler, more modern version of the Arch of Constantine.

Belonging Relative Text

HSC English Area of Study: Belonging Suggestions for related texts: Items held by Hawkesbury Library †¢ †¢ †¢ †¢ †¢ †¢ †¢ Fiction Non-fiction Picture books Plays Poetry Film & television Documentary film & television Fiction Author Abdel-Fattah, Randa Abdel-Fattah, Randa Achebe, Chinua Alcott, Louisa May Anderson, Laurie Halse Atwood, Margaret Auel, Jean Barrie, J. M. Binchy, Maeve Boyne, John Brashares, Ann Brooks, Geraldine Burgess, Anthony Camus, Albert Carroll, Lewis Chabon, Michael Conrad, Joseph Cormier, Robert Courtenay, Bryce Dahl, Roald Dickens, Charles Dickens, CharlesTitle Does My Head Look Big In This? Ten Things I Hate About Me Things Fall Apart Little Women Twisted The Handmaid’s Tale The Clan Of The Cave Bear Peter Pan Circle Of Friends The Boy In The Striped Pyjamas Sisterhood Of The Travelling Pants March A Clockwork Orange The Plague Alice in Wonderland The Amazing Adventures Of Kavalier And Clay Heart Of Darkness The Chocol ate War The Power Of One Matilda Oliver Twist A Tale Of Two CitiesDostoevsky, Fyodor Doyle, Roddy Dudus, Andre Duff, Alan Dumas, Alexandre Evans, Alwyn Flanagan, Richard Frank, Anne Franklin Miles Gallico, Paul Galloway, Steven Galsworthy, John Golden, Arthur Greene, Graham Grenville, Kate Gwynne, Phillip Hardy, Thomas Hawthorne, Nathaniel Herbert, Xavier Hinton, S. E.Hoseini, Khaled Irving, John Jones, Lloyd Joyce, James Kafka, Franz Kazuo, Ishiguro Keneally, Thomas King, Stephen Lee, Harper Leonie, Norrington Lette, Kathy Lomer, Kathryn London, Jack Malouf, David Marchetta, Melina Marsden, John Martel, Yann McBride, James McCaffrey, Kate McCullers, Carson Meyer, Stephenie Mitchell, Margaret Monica, Hughes Montgomery, L. M.Morrison, Toni Morton, Kate Niffenegger, Audrey Niland, D'Arcy Nunn, Cameron Oates, Joyce Carol Crime And Punishment Paddy Clark Ha Ha Ha House Of Sand And Fog Once Were Warriors The Count of Monte Cristo Walk In My Shoes The Sound Of One Hand Clapping The Diary of Anne Frank My Brilliant Career The Snow Goose The Cellist Of Sarajevo The Forsyte Saga Memoirs Of A Geisha Brighton Rock The Secret River Deadly, Unna?Tess Of The D'Urbervilles The Scarlet Letter Capricornia The Outsiders A Thousand Splendid Suns The Cider House Rules Mister Pip Ulysses Metamorphosis Never Let Me Go The Chant Of Jimmie Blacksmith Carrie To Kill A Mockingbird The Last Muster Puberty Blues The Spare Room White Fang Remembering Babylon Looking For Alibrandi Tomorrow When The War Began The Life Of Pi The Colour Of Water Destroying Avalon The Heart Is A Lonely Hunter Twilight (Series) Gone With The Wind The Keeper Of The Isis Light Anne Of Green Gables Sula Forgotten Garden The Time Traveller's Wife The Shiralee Shadows In The Mirror Black Girl / White GirlO'Brien, Robert C. Orwell, George Picoult, Jodie Prichard, Katherine Rhys, Jean Rosoff, Meg Salinger, J. D Satre, Jean Paul Shields, Carol Shriver, Lionel Steinbeck, John Stoker, Bram Stowe, Harriet Beecher Swift, J onathan Tan, Amy Tan, Amy Thomas, Hardy Tolkien, J. R. R. Tolkien, J. R. R. Twain, Mark Uris, Leon Voigt, Cynthia Walker, Alice Walker, Alice Waten, Judah White, E. B. Winton, Tim Winton, Tim Zusak, MarkusZ for Zachariah Nineteen Eighty-Four My Sister’s Keeper Coonardoo Wide Sargasso Sea What I Was The Catcher in the Rye Nausea Unless We Need To Talk About Kevin The Grapes Of Wrath Dracula Uncle Tom’s Cabin Gulliver’s Travels The Joy Luck Club The Bonesetter's Daughter Jude, The Obscure The Hobbit Lord of the Rings; Fellowship of the Ring The Adventures Of Huckleberry Finn Exodus Homecoming The Color Purple Everyday Use (short story in â€Å"Complete Stories†) Alien Son Charlotte's Web Breath Dirt Music The Book ThiefNon-fiction Author Ali, Ayaan Hirsi Burroughs, Augusten Capote, Truman Crawford, Evelyn Cunxin, Li Davis, Donna Deveson, Anne Facey, Albert Filipovic, Zlata Frank, Anne Gardner, Chris Hamlin, Catherine Keller, Helen Latifa Lowenstein, W Mah, Adeline Yen Mandela, Nelson McBride, James McCourt, Frank McCourt, Frank Mellor, Doreen Morgan, Sally Nannup, Alice Nazer, Mende Pelzer, Dave Pilkington, Doris Plath, Sylvia Rasool, Kay Read, Peter Skrzynecki, Peter Sykes, Roberta Thompson, L Turnbull, Sarah Williams, Donna TitleInfidel Running with scissors In cold blood Over my tracks Mao’s last dancer Sins of the mothers Tell me I’m here A fortunate life Zlata’s diary: A child’s life in Sarajevo The diary of Anne Frank The pursuit of happyness The hospital by the river The story of my life My forbidden face The Immigrants Falling leaves A long walk to freedom The color of water: A black man’s tribute to his white mother Angela’s ashes ‘Tis Many voices: Reflections on experiences of indigenous child separation My place When the pelican laughed Slave: The true story of a girl’s lost childhood and her fight for survival A child named â€Å"It† Home to mother The bell jar My journey behind the veil Belonging: Australians, place & Aboriginal ownership Sparrow garden Snake cradle From somewhere else: People from other countries who have made Australia home Almost French Nobody nowhere Picture books AuthorAdams, Jeanie Allen, Pamela Baille, Alan Baille, Alan Baker, Jeannie Baker, Jeannie Bell, Helen Crew, Gary Cunxin, Li Dumbleton, Mike Gleeson, Libby Graham, Bob Graham, Bob Greder, Armin Grimm, Brothers Grimm, Brothers Jeffers, Oliver Killeen, Gretel King, Stephen Michael King, Stephen Michael King, Stephen Michael Le Guin, Ursula Le Guin, Ursula Lester, Helen Loh, Morag Marin, Gabiann Marsden, John Marsden, John Mattingley, Christobel Mattingley, Christobel McLean, Janet Miller, David Millman, Isaac Morimoto, Junko Morimoto, Junko Nilan, Kilmeny Norrington, Leonie Ottley, Matt Patterson, A. B. & Digby, Desmond Perrault, Charles Riddle, Tohby Stohner, Anu Tan, Shaun Tan, Shaun Tan, Shaun Title Pigs and honey Black dog Old magic Rebel! Belonging Millice nt Idjhil Memorial The peasant prince Downsized An ordinary day Greetings from Sandy Beach Spirit of hope The Island Hansel and Gretel Snow White Lost and found Cherry pie Henry & Amy Milli, Jack and the dancing cat Mutt dog! Tales of the Catwings Jane on her own Tacky the penguin The kinder hat A true person Home and away The rabbits The big swim The race Oh, Kipper Refugees Hidden childMy Hiroshima The night hawk star Two tough teddies You and me: Our place Requiem for a beast Waltzing Matilda Cinderella (and other tales from Perrault) The singing hat Brave Charlotte The lost thing Tales from outer suburbia The red tree Utemorrah, Daisy Vander Zee, Ruth Wheatley, Nadia Wild, Margaret Wild, Margaret Zamorano, Ana Do not go around the edges Erika’s story Luke’s way of looking The very best of friends Woolvs in the sitee Let’s eat Plays Author Davis, Jack Ibsen, Henrik Kafka, Franz Maris, Hyllus & Borg, Sonia Miller, Arthur Pinter, Harold Shakespeare, William Wil liams, Tennessee Title Barungin: Smell the wind Hedda Gabler The trial Women of the sun Death of a salesman The caretaker Othello The glass menagerie Poetry AuthorFrost, Robert Murray, Les Anonymous Wright, Judith Wright, Wright , Judith Dawe, Bruce Wright, Judith Tennyson, Alfred Kendall, Henry Eliot, T. S. Frost, Robert Mackellar, Dorothea Wright, Judith Plath, Sylvia Auden, W. H. Wright, Judith Title Acquainted with the night An absolutely ordinary rainbow Beowulf Bora ring Eli, Eli The dark ones Enter without so much as knocking Half caste girls The lady of Shallot The last of his tribe The love song of J. Alfred Prufrock Mending wall My country Nigger’s leap Paralytic Refugee blues River bend Film & television Amistad Beauty and the beast Bend it like Beckham Charlie and the chocolate factory Crocodile Dundee Dead poet’s society Easy rider Edward Scissorhands E. T. the extra-terrestrial Finding Forrester Finding Nemo Fried green tomatoes Gandhi Grease Hairspray Ha ppy feet High noon Hotel Rwanda How to make an American quilt Life is beautiful Little Miss Sunshine Lord of the flies Man from Snowy River Mean girls Memoirs of a geisha Muriel’s wedding My big fat Greek wedding My brilliant career Neverending story Oliver Twist Once were warriors Piano, The Priscilla, queen of the desert Rebecca Scales of justice Schindler’s list Sound of music Storm boy Sum of us Sweeney Todd Titanic To kill a mockingbird To sir with love Trainspotting Transamerica Tristan & Isolde Twilight V for vendetta Waterfront Watership down Whale rider What’s eating Gilbert Grape Wizard of Oz Documentary Film & Television Bowling for Columbine Darwin’s nightmare First Australians – SBS series

Professional Growth V Nurses Influencing Change

Assignment # 3 – Leadership in a Change Project Jamie Johnston LUSL 4076: Professional Growth V: Nurses Influencing Change Dr. Nancy Sears March 28, 2015 Leadership in a Change Project The nursing profession is advancing rapidly and change is common and essential. Nurse leaders hold an important position and influence the success of organizational change. Organizational change occurs as a result of imposed outside restrictions or as a result of internal pressures or opportunities that result in changes and modiï ¬ cations in the organizations goals, structure, environment, technology, or programs.(Kelly Crawford,2013). Planned organizational change involves effective leadership to ensure the change is successful.†¦show more content†¦The strengths identified during the environmental scan of the family health team include; mostly supportive staff, quality health teaching resources and computer program to assist with implementation of the project. Weaknesses represent organizational factors that may hinder the success of the project. The weaknesses that may affect the proposed project include; lack of support from one or two of the physicians, technical issues with software, inability to locate up to date copies of some of the resources, and lack of time. Opportunities are external factors the project use to its advantage or benefit from. The opportunities created as a result of the proposed change project include; less wasted time during appointments, better organization, improved patient care, and possible collaboration with other sites associated with the team I am working with. Threats are described as external factors that may put the project at risk. I do not anticipate any threats with implementation of the project, but there may be some resistance with implementation at other sites because it would be added work that someone would have to assume responsibility for; because everyone is so busy it might be hard to get a volunteer. (Harrison, 2010; Kelly Crawford, 2013 Stamler Yiu, 2012). After the environmental scan, I discussed my idea with my preceptors, got approval from the program manager, and proposed my idea at a staff meeting. An