Safe Travel Essay Example for Free

Safe Travel Essay Modern life is impossible without traveling. First of all, in towns or cities the majority of us are committed by trips to school and work every day. For some people it’s a real travelling to get from the house to work. They are going by the underground, then by bus or by taxi. Occasionally we have to go to other city or country on businesses. After a year of hard work, people receive a holiday, and they do not like to spend it sitting at home. Millions of people all over the world spend their holiday travelling. They travel to see other countries and continents, modern cities and ruins of ancient cities, to enjoy picturesque landscapes or just to change the situation. It is always interesting to discover the new, to see, how different the life can be, to meet new people, to try unusual dishes, to hear unfamiliar musical rhythms. Most travelers and holiday-makers take a camera with them and take pictures of everything that interests them the sights of a city, old churches and castles views of mountains, lakes, valleys, plains, waterfalls, forests, different kind of trees, birds, plants and animals. For those who live in the country, it is pleasant to go to a big city and to spend time, visiting museums and artistic passageways, examining storefronts and having dinner at exotic restaurants. City dwellers usually like quiet holiday at sea or in the mountains, when it is not necessary to do anything, except walking, bathing and idling, lying on a beach. Those who are going travel on business or for pleasure, have at their disposal various means of transport. The fastest one is the plane. It’s better to book tickets in advance. In the very day you go to the airport by car. Soon you will be sitting in a big plane, and it will bring you to new lands. Sitting in a plane, you can look around yourself. The pilot and the crew are in the front cabin. Passengers can relax in comfortable seats. (944 words) Air Travel Q: Air travel only brings advantages to the rich people. But the majority of people do not benefit from it. To what extent do you agree? The proliferation of air technology has changed our world, air travel is one of the most welcome transport type. There is a viewpoint that only rich people enjoy the benefits brought by air travel. I do not support this opinion. Nowadays, air transport is a part of public transportation and air travel is afforded by people. Most of the seats installed in every airliner serve the common passengers. Rich people could choose first class or business class, even though they felt more comfortable, the fly experience, safety, the convenient and time-saving brought by air travel are all the same as well as economic class. As the air plane technology is advancing and globe air transport market competition is fiercer, cheap air travel has been born which bring many benefits to public. The engineers will make air plane flying longer with less fuel-consumption, meanwhile, the competition, in the same airline, gasping more passengers, between many air companies give more choice to individuals who can choose the No. depend on their situation, specifically, such as money, time and position. On the other hand, corporate jet is too expensive to afforded by common individual. Although personal car is afforded by common family, the price of small airplane are accepted only by rich people, so that free flying is a dream that many person having. Only small part of rich people have their own airplane and air port, due to the high maintain fee. It is evident that air transport technology could be used in other field. Scientists and engineers are inventing fly cars, combined with fly abilities, the new transport which can resolve a serious problem – traffic congestion in city. Once this product come to realistic, everyone will enjoy a cheap, fast and convenient flying experience as their wish, sound like in the film . Advantages of Travelling In our modern times, when travelling has become easier, domestic trips and foreign journeys are more popular with people. Although almost everyone is willing to participate in such events, there are still some people, who prefer staying at homes to visiting other places. What are the advantages and disadvantages of travelling? To start with, journeys are one of these kinds of entertainment, which make people feel cheerful and happy. According to many people’s believes, temporary change place of living improve human well-being or even bring an excitement. Secondly, apart from being a great source of enjoyment, travelling is also a perfect way to relax. Consequently, thanks to going on trips people can forget about their problems or daily life and duties even for a while. Furthermore, journeys are claimed to broaden people’s knowledge about foreign cultures. Not only can people find out more about other traditions and customs, but also learn some history, improve language skills or taste in local cuisines. Nevertheless, travelling requires a larger sum of money which is connected with transport, accommodation, food and some extra expenses. Therefore, an average man is not able to spend his money on it systematically. Moreover, trips, especially abroad journeys seem to be very tiring. It may happen that it takes many hours or has uncomfortable conditions and as a result travelers feel sleepy, exhausted or annoyed. Additionally, travelling is often associated with some kind of risk. People who visit other, extremely different nations, cannot be sure how to behave in some situations, particularly when they do not know language. Then, they can easily offend locals, even if they do not want it. On the whole, travelling has both advantages and disadvantages. Despite numerous drawbacks like high costs, tiredness and risk, it is a fantastic way to spend free time, which makes our lives more interesting.

General Psychology Of Sex And Gender Psychology Essay

General Psychology Of Sex And Gender Psychology Essay The topics I have chosen for consideration of psychological research are language, and sex and gender. The approaches taken will be analysed the topic in general terms and not to focus on one particular aspect at detailed levels. It points to the lack of a conclusive answer which is caused by Psychology as a discipline being relatively young and still in early stages with a lack of adequately strong theories that might assist to connect otherwise contrasting perspectives co existing. The report concludes that different perspectives within psychology can coexist at times, though conflict is frequent throughout. Sex and Gender The Psychology of sex and gender is one the most topical, important and engaging subjects that psychology, it illustrates many of the difficult issues that psychological explanations must address, including the political implications of different perspectives and the challenging of integrating explanations. It has been a controversial topic since the inception of psychology as a discipline and it powerful illustrates some of the diverse approaches with the field. A deliberation of how psychology approaches the analysis of sex and gender discloses four psychological perspectives, these are: Biological sex differences: Explaining the differences between male and female and biological correlates of behaviour. Investigations ere conducted through scientific processes Evolutionary psychology: Explaining the differences in the behaviour between the sexes in terms of behavioural selection for reproductive fitness. Test are conducted empirically Social constructionist theory: Gender differences between the sexes through the study of discourse in various historical, cultural and social contexts and so is hermeneutic. Psychoanalytic psychology: Development and meaning of sexual differences. Studies are largely done through clinical observation. Direct impressions of the four perspectives are objects of knowledge of each of the perspectives are all valid and useful in general psychology of sex and gender,. They pose somewhat different questions, have different objects of knowledge and use different notions of evidences. These perspectives may be complementary, conflicting however the scope for co-existence is not transparent. Given that the perspectives do not share common objects of knowledge, however is there can be an underlying hope for complementary theories in which together they all contribute to a broad understanding. Sex refer to the biological basis of differences between the sexes, where as gender refers to social constructed categories pertaining to these differences. Assigning a sex to humans can sometimes be a complex process, biological characteristics such as genetics and hormonal used to designate male or female, can be unreliable in small proportions of case, due to genetic abnormalities, such as, Androgen Insensitivity Syndrome (AIS) and Klinefelterss Syndrome ((XXY) (OU, p137) The biological and evolutionary perspectives certainly seem complementary at theoretic level in which both consider biological sex as the fonudation for gender and view conflicts between sexes as biological characteristics that have been cycled through during evolution. Evolutionary psychologists argue that sexual selections and the different optimal reproductive styles of our male female ancestors have results in some differences in the behavioural predispositions of the two sexes. These are seen to particularly apparent in the area of sexual behaviours and attitudes. Buss (1992), found while both sexes reported experiencing jealousy at the though of their partner being involved with another person, there were differences in the focus of their concerned. OU,p145) In humans, unlike in other animals, clear differences in brain structures that correlate with differences in adult behaviour patterns have proven difficult to demonstrate. Nonetheless, imaging studies show some sex differences in brain functioning of Western adults. This is probably due, at least in part, to the brains plasticity.(Giedd et al, 1999) )p140). While some sex differences are clearly established at birth for most individuals, bodies and brained may become gendered over lifetime of use. A explanations would appear to be consistent with research findings from cross-cultural differences in male and females sexual behaviours, which Allen and Gorski, 1990 study has backed (OU, p139) Nevertheless, biological psychology sets out to explain differences with in male and female psychology in terms of chosen physiological features, e.g. dimorphism in brain structures ( Hofman and Swaab, 1991,OU p.139). Additionally the evolutionary psychologists would primarily contend in favour of selected behavioural features such as differences between sexual attitudes between the sexes ( Clark and Hatfield, 1989, OU p.146). Thus, in that respect a conflict is apprent at the level of analysis, hence it is ironic that evolutionary psychology must dependently coinside with biological psychology since, given the intelligible complusions on its capacity to carryout the types of empirical reserach that might could be hoped for (Herrnstein-Smith, 2000,, OU p.141), it is dependent on a particulr amount of certification from the biological perspective, amongst others (OU, 2007, pp.184). From a social constructionist point of view, they regard sex and gender as features that are declared only through discourse and action. These are repercussion, of the individuals behaviour and experience within a cultural, social and historical context. The depth of the conflict is illustrated by a comparison of evolutionary studies that stress cross-cultural stability in particular sexual preferences ( Buss and Schmitt, 1993, OU, p.148, ) and social constructionist ideas such as Sandra Bem, who developed the idea of the cultural lens of musicality and femininity. This lens is a way of perceiving the world that makes behaviour and experiences gendered, this is called the Gender Schema Theory (1994, Holloway et al, 2007, OU p.153). According to the social constructionist perspectives, biological sex is not central to explaining what it is to be a man or a women, rather it is a signpost to which a whole set of us socially constructed gender differences are attached. In this account, social constructionist created discourse about masculinity and femininity are used by individual to create their own gendered subject positions. Whereas the biological and evolutionary perspectives correspond that biological sex consists at the center of explaining gender, the social constructionist perspective categorically rejects that notion, primarly for political reasons. In relation to Sex and Gender, political differences are often exposed when conflicting accounts of differences occur. Gender and sexuality came to be seen, through Freuds work, as having far-reaching implications for the development of it self. It largely correlates the social constructionist, in conditions of its interpretive or hermeneutic methodology. Therefore both the social constructionist and psychoanalytic perspectives dispute with the biological and evolutionary persptetives at the methodological level of understanding. Contrastingly however the psychoanalysis perspective acknowledges that both biological and cultural contributions to its hypothesis make up, though it is not without its share of difference however. Within the perspective, a important critical developments in the psychoanalytic theory sex and gender includes Freuds notion for the symbolic significance of the penis( and penis envy) quickly came under scrutiny from feminist psychologists to scientific practices, through Freud failure to consider the significant of womens genitals. (OU, Horney, 1926, , 2007, p.164). Language and Meaning There are three main perspectives used to examine the complex area of language, these are: Theory Methods Themes. These perspectives focus on different aspects of language including evolutionary developments of languages, the processing of languages and the construction of meaning through interaction. From the study of language and meaning, an evenly conniving combination of possible co-existence, complementory and conflicting aspects can be found when comparing the three principal perspectives. The evolutionary perspective sets out to explore language to understand how are related structurally and historically, how they are used differently by various social and cultural groups and how languages is used to communicate and create meaning. Language is the main medium for communication between humans beings and where we express, explore and pursue those goals that mean most to us . It can be concvied to view the three perspectives as at to the lowest degree co-existent. Their objectives of knowledge are different and one could anticipate their cumulative intentions to contribute to some sort of merged theroy Nevertheless, the possible conflict between the cognitive and social constructionist perspectives is disclosed in how they consider meaning as the object of knowledge. For the congntive view it is something whihc is manufactured internally by the individual before transmission, and subsequently rebuilt by the whoever present viewing. For the social view it is negotiated as a consequence of discourse between individuals, in which meaning emerges as the result of a complex exchange of intentions, interpretations and power-relations. Therefore, there is cause for discrepancy, as to what meaning is and where it comes from (Sperber and Wilson 1986, OU, p100). It therefore approprant to rationalise a claim of conflict since the types of meaning adopted by the two perspectives are themselves contratsting. A major social constructionist disagreement with a formulist cognitive perspective is that cognitive processes cannot be transparently reported. The argument is one that cognitive psychologist have long noted. Talking about early research into the cognitive modelling of language Boden (1977, pp.113ff, et passim) notes that a persons comprhendion of language in a given instance is dependent, not merely from their knowledge of the einviroment surrounding them, but importantly on their understanding of their relationship with who they communicate with. Within the evolutionary perspective there is also a argument as to whether language evolved as an adaptation advantage and was the foundation for other cognitive abilities. Pinker (1994) believes that languages may have evolved through natural selection, perhaps in conjunction with other cognitive abilities, OU, p83) or as a reaction of selection for an ability to form our Metarepresentation (Sperber, 2000, p.86). These are contradictory and conflicting views.. The major differences between psychological methods based on natural science principles and those based those on hermeneutic principles means that preservatives based on these methods may have difficulty achieving more than uneasy coexistence. Psychologists do not always abide on such significant basic principle. The questions they posture can often be hard to extract without abridging the prognostic ability of whatever solution, in comparion to physics or chemisty which can be measured through of year thousands of years evidence, psychology on the other hand as a recognisable discipline has been prenst of litte over a hundread years. A inevitable conclusion is that psychology is characterised by perspectives that are present at more then one level on conflict, co-existenct or complementtory aspects, No perspective on its own can tell the whole story. The perspectives and levels of analysis and explanations cannot just be combined without an account of how they interact.

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

Rhetoric In The Media Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Many times we hear things through media and don’t actually listen to what they may say. When people hear something through mass media, they don’t realize that there is a person’s point of view stated in the story. And many times what people don’t see is that there is no such thing as an objective point of view. This is called Rhetoric; when someone states their point of view using words that either sway an audiences opinions one way or another. Rhetoric can be found in many places such as a T.V add or a commercial, magazine articles and advertisements, the news, and even radio commercials.   Ã‚  Ã‚  Ã‚  Ã‚  Watching the regular news as I frequently do, I always hear the way a reporter speaks about a topic and immediately I know the view that that particular reporter takes. This happens in many instances, but one time in particular caught my attention. A reporter was doing a story on vandalism. Usually you hear about vandalism on abortion clinics and harassment of that sort, and usually the reporter uses the words â€Å"Anti-abortionists† to describe the people who commit these crimes. One the other hand this time was different. The reporter was doing a story on vandalism that happened on a church billboard, outside the church, and the billboard said something having to do with pro-life and the choice that they believed in. Later that night there was a huge black question mark that was spray painted on that saying. The reporter desc... Rhetoric In The Media Essay -- essays research papers   Ã‚  Ã‚  Ã‚  Ã‚  Many times we hear things through media and don’t actually listen to what they may say. When people hear something through mass media, they don’t realize that there is a person’s point of view stated in the story. And many times what people don’t see is that there is no such thing as an objective point of view. This is called Rhetoric; when someone states their point of view using words that either sway an audiences opinions one way or another. Rhetoric can be found in many places such as a T.V add or a commercial, magazine articles and advertisements, the news, and even radio commercials.   Ã‚  Ã‚  Ã‚  Ã‚  Watching the regular news as I frequently do, I always hear the way a reporter speaks about a topic and immediately I know the view that that particular reporter takes. This happens in many instances, but one time in particular caught my attention. A reporter was doing a story on vandalism. Usually you hear about vandalism on abortion clinics and harassment of that sort, and usually the reporter uses the words â€Å"Anti-abortionists† to describe the people who commit these crimes. One the other hand this time was different. The reporter was doing a story on vandalism that happened on a church billboard, outside the church, and the billboard said something having to do with pro-life and the choice that they believed in. Later that night there was a huge black question mark that was spray painted on that saying. The reporter desc...

Base Details :: essays research papers

BASE DETAILS - ESSAY In the poem, "Base Details", SiegFried Sassoon expresses his great disgust towards the majors in the military. He is horrified and appalled at the way the majors act while men are dying out in the battle field. Mr. Sassoon is so furious towards the majors that it takes more than just one word to describe how indignified Sassoon is. These great feelings of anger are derived from the fact that the majors are living a life of luxury while sending young men "up the line" out into the battle field. This is all suggested in the title of the poem with the word "base" suggesting a military base, and/or a base person. And the word "details" suggesting a command, an assignment, and something or someone lowly. "Base Details" is a poem which expresses the feelings of the author towards military majors using differentiable types of imagery. The poem begins by Sassoon describing the majors as demanding, mean, and belligerent men. Bald, out-of-shape and full of gluttony. Sassoon categorizes the majors under the word scarlet signifying childless, bright redness from excessive drinking and yelling of anger. Sassoon presents to us the fact of the majors sending up the young men as soon as they are drafted "up the line to death." This attitude taken from the majors is what angers Sassoon to the point of hatred. To convince the reader of such horrific truth, Sassoon describes how disrespectful the majors are with their "puffy petulant faces" from eating and drinking excessively. Sassoon states how the majors are stuffing their faces and "Reading the Roll of Honor" in safe luxurious hotels while men are dying out on the field. For this, Sassoon feels so contemptuous towards the majors for they are demanding but hypocritical. They give out strict orders and boss soldiers around while they sit down and be tyrannical. They are just so barbaric and arrogant and show so much disrespect for those who have died in battle that it is not only ridicules to Sassoon but probably for the reader as well. It is just so unbelievable how these majors can sit scarlet and short of breath belittling and not recognizing the heroic actions of the men in the battle field by referring to them as "poor young chaps." When in comfort smoking their cigars, they use words which are definitely not suitable for the conditions.

Action and Communication Plan final for Choice Point

Security of data Data accuracy – to prevent information getting into the wrong hands Install security cameras – to mitigate data error Thorough lay verify new customer applications all, website, background, bank account and reference, and visit Shift focus of data gathering strategies to accuracy rather than number of entries. Randomly check the data and if it is incorrect set penalty to data providers Document the incidents as evidence Appoint liaison to lamentation Refuse to sell â€Å"sensitive† information (USN, Drivers license number, etc. To small business and Pl. And to big business that has no proven cause to use such information. Privacy – to prevent intrusion of privacy Policy of immediate notification to consumer when personal information was compromised Set up legal team specifically working with gal authorities to keep the company in the loop and so the company knows early what is coming and plan to handle.Corporate Action Plan – to mit igate future possibility of incidents Set up a crisis/risk management team to assess possible crises and key indicators, set guidelines and handbooks, crisis plan, training (on a regular basis and with everyone involved), simulations, and design suspicion report and incident report Re-assess the rules of business conduct (as above) and announce so that every stakeholder can follow increase employee awareness & alarm system Establish complaints division – to review inaccuracies, correctSet up center to handle internal communication and standards Provide public with accurate information about the leak/breach of data & ensuring all Issue a corporation wide memo via email creating awareness about the situation tools/resources associated with it are locked down from further use Allow individuals affected to request change or corrections of data via website or calling complaints department Provide mandatory training & scenario planning regularly.

Importance of leading teams to achieve organisational goals and objectives Essay

1. Evaluate the role of leadership in helping teams to achieve organisational goals and objectives What is it that leaders do to help their teams achieve organisational goals and objectives? Every organisation has goals and objectives which are essential for it to succeed in an ever changing environment. Ken Blanchard’s study of leadership identified two broad types of behaviour, directive and supportive, and the extent to which these are combined are demonstrated in Hersey and Blanchard’s situational leadership model. Among other things this model suggests that a leader needs to be adaptable to a given situation and aware of the social context in which they work. There are evidently numerous ways a leader helps their team to achieve goals and objectives and these are summarised in John Adair’s model of action centred leadership which defines three core management responsibilities: achieving the task, managing the team or group and managing individuals. To help their team achieve goals and objectives a leader must undertake certain functional responsibilities which include: defining objectives, briefing, planning, monitoring and evaluating, with these being continuous as new situations develop and objectives change. At the same time a leader needs to be able to recognise and encourage individual strengths, while being aware of and facilitating improvement in areas of weakness, an awareness of team and individual motivating factors is also crucial. Leaders must also be able to adapt their style of leadership taking into account the varying factors of the task such as time, complexity, resources and individual expertise. Why are these actions  important? The importance of the functional responsibilities are evident, to get the job done! For instance without planning a team has no direction, and no evaluation means that how well the plan is working is unknown and therefore pretty useless. Motivating a team is also a high priority as morale has a significant impact upon long term productivity and hence success. The ability to adapt ones leadership style is significant as situations are open to change, a simple task with little time to complete will require a different approach to one with opposing factors, and the success of each are highly dependent on the approach taken. Individual encouragement and improvement is also necessary as a person’s attitude to the goal or objective is largely influenced by their own feelings towards it and involvement in it. In the areas of task, team and individuals the importance lies in incorporating all three as neglect of one will affect the others. Assessment unit title ILM unit no. AMSPAR unit no Understand the importance of leading teams to achieve organisational goals and objectives M5.46/1 604/1 Assessment Criteria 2. Assess the effectiveness of own organisation in measuring team performance against organisational goals and objectives. How effective is the organisation in measuring team performance – is it â€Å"fit for purpose†? In many areas my own organisations performance measures are â€Å"fit for purpose†, there are some however that could be improved. What part of measuring for performance does the organisation do well? QOF achievement is measured using a data extraction system which automatically monitors our achievement in Vision in real time, and as it forms a large part of the practice income it is essential that we have access to it at any time. This allows us to measure data entry frequency and quality. Prescribing targets. We have an annual prescribing budget for the practice which is monitored on a monthly basis, overspend is highlighted and the GP’s have to work on reducing it. An audit of incoming telephone calls is carried out periodically which gives us a good idea of numbers of calls, waiting times and how many are abandoned which in turn enables us to measure the call handling performance. We aim to process script requests within 48hrs and an audit of this is used to measure the percentage of which are completed in this time. What does it not do so well? Staff appraisals – the current format is woefully lacking. There is a very limited form given to staff members to fill out before and the appraisal itself constitutes a friendly chat with no objectives set. 100% of team members when asked express the opinion that the process is currently a â€Å"waste of time†. This results in individual performance not being measured. There are currently no reception team meetings. These would serve as a measure of on-going performance as objectives and progress can be discussed. Instead there is a predominant reactionary attitude to problems that arise instead of planning to avoid them where possible. What are the implications of your findings? The organisation performs well when staffed with appropriately skilled people  but takes a long time to bring new staff up to the required level of competence. Communication is poor at times which results in low team spirit and this is further impacted by the negative appraisal experience. The current appraisal system also fails to develop individuals as objectives and goals are not set and hence provide little motivation or progression. Assessment unit title ILM unit no. AMSPAR unit no Be able to develop and lead teams M5.46/2 604/2 Assessment Criteria 1. Critically review your own ability to develop and lead teams to achieve organisational goals and objectives Assessment unit title ILM unit no. AMSPAR unit no Understand own ability to fulfil the leadership role M5.06/1 607/1 Assessment Criteria 1. Evaluate your ability to use a range of leadership styles, in different situations and with different types of people, to fulfil the leadership role Give three examples of the different personalities or situations you have in your team. 1. New starter who has been in the team for two weeks. Enthusiastic but lacking skills. 2. Senior team member who has been in the job for nineteen  years. Highly skilled but lacks motivation. 3. Team member been in job three years. Very capable but lacks confidence to work alone. How does this affect the way you manage them? If I class these individuals using Hersey and Blanchard’s development levels their differences influence the approach I try to take when dealing with them. Person 1 needs a high level of both direction and support, whereas persons 2 & 3 need high support but less direction. Think about each of the different styles you have chosen (e.g. Telling, Selling, Consulting & Delegating). For each style†¦ Style 1 (name this style and describe it in twenty words or less) Telling or Autocratic – Roles and goals are extensively clarified, the leader defines objectives and standards with performance being closely monitored. Give an example showing when you have used this style. Centralised computer system failure requiring emergency procedures to be put into place to maintain a safe level of patient care. Was it effective? Give yourself a score out of 10†¦ 10 Explain why you gave yourself that score: why was it the right (or the wrong!) thing to do? The nature of the problem meant that there was no time for discussion. Operable working practices needed to be adopted instantly with team members being assigned specific tasks. The problem was short term. Does applying this style come easily to you? Why or why not? Yes – my natural tendency leans heavily to a directive approach and I easily trust my judgement in situations which need immediate response. Style 2 (name this style and describe it in twenty words or less) Selling or Coaching – The leader provides direction with two-way communication used and support provided, allowing the team to buy into the process. Give an example showing when you have used this style. Explaining a new method of recording instances of pharmacies losing prescriptions and the benefit of having the subsequent data. Was it effective? Give yourself a score out of 10†¦ Explain why you gave yourself that score: why was it the right (or the wrong!) thing to do? Because retrospectively I wasn’t aware of all the factors which would affect the outcome or best working practice. Other team members were therefore the idea was very hard to sell as its failings were quickly apparent. The situation would have benefited from a more participative approach. Does applying this style come easily to you? Why or why not? No – I find it much easier to either tell people what I want to happen, or to open the process with input from everybody. I doubt my sole decision if I there is time to analyse it. Style 3 (name this style and describe it in twenty words or less) Consulting or Participative – Emphasis is on joint decision making, with team members allowed more freedom to take initiative and regular support maintained. Give an example showing when you have used this style. When considering changing the appointment system due to low patient satisfaction a meeting was held with the reception team. Was it effective? Give yourself a score out of 10†¦ Explain why you gave yourself that score: why was it the right (or the wrong!) thing to do? The reception team were the most knowledgeable about the day to day demands upon the current system and the most significant shortcomings. Their involvement in the decision making created a revised system which best addressed the current failings. Does applying this style come easily to you? Why or why not? Yes – despite scoring heavily towards a directive approach on questionnaires, I feel comfortable discussing problems within a group and value the input of others in an area where their expertise is greater than mine. Style 4 (name this style and describe it in twenty words or less) Delegating – The leader remains involved in decisions but passes responsibility for tasks and processes to the individual or group. Give an example showing when you have used this style. When requesting that a senior team member be responsible for producing the annual significant event report. Was it effective? Give yourself a score out of 10†¦ Explain why you gave yourself that score: why was it the right (or the wrong!) thing to do? The report needed updating periodically and completing by the end of the year. The team member in question had the required capability and could be trusted to fulfil the objective in a way that they saw fit. There was no specific format that the report had to take. Does applying this style come easily to you? Why or why not? No – I worry that people will have a negative response to being asked. Thinking about how easy (or difficult) you find it to apply each style†¦ What factors should you take into account before deciding which style to use? There are a number of factors that I would take into account: The ability of individuals or the team as a whole, the time available to complete the objective, the complexity of the issue and who has the most expertise, not always the person in charge! What score would you give yourself, out of ten, for your ability to apply different leadership styles? Explain that score here: 6 – Some styles come easier to me than others, on a situational leadership style scoring sheet my score was highly directive, suggesting that I subconsciously tend towards a more autocratic approach. Feedback from other team members has also shown this to be the case and coupled with my inexperience in a leading role results in me not always making the most appropriate choices. Assessment unit title ILM unit no. AMSPAR unit no Be able to develop and lead teams M5.46/2 604/2 Assessment Criteria 1. [Be able to] implement changes to your leadership style in order to more effectively develop and lead teams Change proposed (Specific, Measurable) How best to implement this (Achievable) Resources Schedule (Timed) Create new staff appraisal system for reception team, which will improve knowledge of individual strengths. Up to 75% of team members to answer on feedback forms that appraisal was of â€Å"some use† to them. Ask practice manager if I can attend upcoming seminar which includes section on appraisals. Practice manager to be consulted about possible budget for training and time available. Training completed by 30/09/13, one month before start of appraisals. Improve self -confidence. Do confidence scoring questionnaires now and in six weeks’ time. Complete daily visualisations from self-help book. Guided visualisation CD and questionnaires. Review with questionnaire six weeks. Create a more balanced leadership approach, currently heavily directive. Complete leadership style questionnaire now and in eight weeks’ time. Ask for anonymous feedback from team. Contact consensus training provider to clarify cost and duration. Set time aside to complete training. Practice manager to be consulted about possible budget for training and time available. Review with questionnaire and feedback in eight weeks. References Cherith Simmons Learning and Development 2013 Leadership, supervision and team building information pack. Mind Tools Ltd (2013) The Hersey-Blanchard Situational Leadership Theory. Available at: http://www.mindtools.com/pages/article/newLDR_44.htm. Date accessed 06/06/13 businessballs.com (2013) action centred leadership. Available at: http://businessballs.com/action.htm. Date accessed 06/06/13.