Public Sector Accounting Essay Example | Topics and Well Written Essays - 750 words

Public Sector Accounting - Essay Example The financial information is presents the comparative past informations and budgets expectation for future years in available form hence a foundation for budgeting. The ability to separately present the financial information of donor and those of the municipality enhances the decision making of those who provide funds to review the operations involved and how their funds were utilized thereby providing them with better information for decision making. Those charged with governance of Yorba Linda are not only responsible for the inflow and outflow of cash, but also the resources and obligations to which they are in charge of. In accrual accounting, the information obtained provides a better measure for evaluating performance as it enables those charged with governance to evaluate their performance of service against the full costs of providing such services. This improves accountability as compared to fund accounting in which those charge with governance are only accountable to those which the government requires. For example, assets administered by the municipal on behalf of the central government may not appear in the federal accounts. Yorba Linda municipality has significant assets and liabilities under which they manage and through accrual accounting which requires disclosure of material financial information which enhances fiscal transparency and accountability (JONES, 2011). Compared to fund accounting that segregates the funds into different categories, accrual accounting requires full financial statements that are interrelated to one another. This provides an integrated view of the municipality and provides better information for decision making. Accrual accounting will include information of non-cash transactions of the municipality such as creation and settlement of liabilities including payments due thus show the true

Breakaway by Kelly Clarkson Essay Example | Topics and Well Written Essays - 500 words

Breakaway by Kelly Clarkson - Essay Example The producers of the song were Moody and Hodges, whereas the song was sung solely by Clarkson. The song ‘Because of you’ was released as a single on August 16, 2005. One can like the album because of its touching approach. For example, the song ‘Because of you’ takes away the soul of a person to a world where everything is fine but the traces of the circumstances go back to the experiences of some other person who had suffered a lot to enlighten the way for others. In this song, Clarkson tries to tell that she has learned a lot about living a safe life through the experiences of another person. She is living a life based on the experiences of some other person. Given below are a few lines from the song. Kelly Clarkson is an American singer who rose to prominence by winning the American Idol competition in 2002. She signed contracts with 19 Recordings, RCA Records, and S Records soon after winning the competition. Her first and record-breaking success as a singer occurred in 2002 with a commercial hit, ‘Before your Love’. This song led Clarkson to the heights of success and fame from where she never looked back. Since then, she has continued to deliver high-quality hits to the world of music. If we talk about the twelve songs included in the album, ‘Breakaway’, we can say that all of them are wonderful and are able to take away the mind and soul of the listeners to the world of feelings and emotions. The music sounds good both stylistically and emotionally, as well as the way it goes with the lyrics of the songs. The album received a good reaction even from the critics who were left with no other option than to admire the composition and approach of the songs included in the album. Comparing the album with other musical works of the same time, one will find it revealing, heart touching, and stylistically different.

Interdiscuplinary Study in Consumer Behaviour Essay Example for Free

Interdiscuplinary Study in Consumer Behaviour Essay With the development of a consumer society, increasing consumer power in the market place, the growth in marketing, advertising, sophisticated consumers, ethical consumption etc, consumption is recognized as central to modern life. Thus it entails to go into a depth of the different approaches to consumer behaviour. Many human sciences give a variety of reasons to explain why a consumer behaves in a particular way in a given situation. Studies of consumption investigate how and why society and individuals consume goods and services, and how this affects society and human relationships. These are found in many social sciences such as economics, psychology, sociology, etc. The present study tries to investigate these theories based on consumption and consumer behaviour and how far these are interlinked as well as different from one another. It is also aimed at studying the relevance of these theories with the help of primary data and research. The purpose of this study is to find out whether there is some interlink between the various theories and approaches given by different economists, psychologists and sociologists. The hypothesis framed for the research is that Consumption is greatly influenced by the income factor. The data used in the study was mostly secondary in nature from the internet and reference to several books. The theories of consumption studied for this purpose are the demand theory, indifference curve analysis, revealed preference theory, Keynes’ consumption theory, permanent income hypothesis, relative income hypothesis, life-cycle hypothesis, Maslow’s Hierarchy of needs, the sociological theories of consumption given by G. Katona, Ruby Turner Norris and the theory of Conspicuous consumption given by Veblen. An attempt has been made to study consumer behaviour with the help of primary data collected from a sample of 40 people from 4 categories namely, students, housewives, employees and businessmen. They were asked to rank the different factors that influence their buying behaviour. The influential factors given in the questionnaire were taken from the consumption theories given in economics, sociology as well as psychology as given above. From the analysis of both primary as well as secondary data, it was found that majority of people give importance to their income level. However, it is also found that, besides income factor, people also think about sociological and psychological factors while purchasing a commodity such as security, safety, fashion, advertising, comforts and prestige issues. As given in the Sociological theories of G. Katona and Norris, it was seen after the primary data analysis that the economic theory of consumption lacks such social structural variables. Thus it is concluded that in the construction of any consumption function or theory – for a particular product, for a particular class of products, or for consumption in general – not either economic or sociological or psychological variable is to be regarded as the key determinant. Different combinations of all these three enter into different statements of consumption functions at different situations and time periods according to the necessity or urgency of the wants.

Psychological Intervention and Schizophrenia Essay -- Disorder Schizop

Psychological Intervention and Schizophrenia There are perhaps two main prongs to the development of Cognitive Behavioural Therapy as an intervention for schizophrenia, the first being based upon the sizable research that centre on family interventions, which have been successful in reducing patient relapse in schizophrenic families (Pilling et al., 2002). Family interventions are important to consider as they became established treatments during a phase where drug treatments were the main focus of attention in this field and so opened the area of non biological treatment for schizophrenia. And as I will touch upon later drug therapies are frequently used to reduce psychotic symptoms and relapse but these treatments rarely provide the answer, with as many as 50% of patients suffering from persistent psychotic symptoms when adhering to pharmacological treatments (Dickerson, 2000). The other aspect that has seen CBT be considered as a treatment for schizophrenia is that it has been effective in treating a range of non-psychotic disorders both mild and more serious (e.g., Hawton, Salkovskis, Kirk, & Clark, 1989; Clark & Fairburn, 1997). The range of effective CB therapies stem from early studies where depression and anxiety disorders were the subject of interest (Beck et al., 1979; Barlow, 1988) to more serious psychotic disorders, such as bipolar disorder (Basco, Rush, 1995; Perry et al, 1999) and personality disorders (Beck et al, 1990). While the success of family intervention, a non drug related therapy, and CBT’s success in treating various disorders provide evidence for the potential of CBT in treating schizophrenia they have been developed amid a backdrop in which drug therapy has been extensively explored, but has failed to produce a whole solution to the complexities exhibited by schizophrenia sufferers. It is likely then that as an intervention for schizophrenia CBT will provide a part solution rather than an all-encompassing answer. Detailed study of patients’ experiences has led to a greater understanding of the stress suffered by patients who go on to develop coping mechanisms, which can be treated using CBT, to deal with the symptoms of their illness (Mcnally, Goldberg, 1997). The fact then that there are so many aspects to this disease means that it would be impossible to provide a comprehensive review in this paper but I will discuss... ..., Tarrier, N., Morriss, R., McCarthy, E., & Limb, K. (1999). A randomised controlled trial of teaching bipolar disorder patients to identify early symptoms of relapse and obtain early treatment. British Medical Journal, 318, 149–153. Pilling, S., Bebbington, P., Kuipers, E., Garety, P., Geddes, J., Orbach, G. et al. (2002). Psychological treatments in schizophrenia: I. Meta-analysis of family interventions and cognitive behaviour therapy. Psychological Medicine, 32, 763–782. Sensky T., Turkington D., Kingdon D., Scott J. L., Scott J., Siddle R., O'Carroll M. & Barnes T. (2000). A randomised controlled trial of cognitive-behavioural therapy for persistent symptoms in schizophrenia resistant to medication. Archives of General Psychiatry, 57: 165-172 Watts FN, Powell GE, Austin SV. 1973. The modification of abnormal beliefs. British Journal of Medical Psychology 46: 359–363. Wiersma D., Jenner J. A., van de Willige G., Spakman M., Nienhuis F. J. (2001) Cognitive behaviour therapy with coping training for persistent auditory hallucinations in schizophrenia: a naturalistic follow-up study of the durability of effects. Acta Psychiatrica Scandinavica. 103 (5): 393-399

Medicalisation of Childbirth

The concept of medicalisation Originally, the concept of medicalisation was strongly associated with medical dominance, involving the extension of medicine's jurisdiction over erstwhile ‘normal’ life events and experiences. More recently, however, this view of a docile lay populace, in thrall to expansionist medicine, has been challenged. Thus, as we enter a post-modern era, with increased concerns over risk and a decline in the trust of expert authority, many sociologists argue that the modern day ‘consumer’ of healthcare plays an active role in bringing about or resisting medicalisation.Such participation, however, can be problematic as healthcare consumers become increasingly aware of the risks and uncertainty surrounding many medical choices. The emergence of the modern day consumer not only raises questions about the notion of medicalisation as a uni-dimensional concept, but also requires consideration of the specific social contexts in which medicalisa tion occurs. In this paper, we describe how the concept of medicalisation is presented in the literature, outlining different accounts of agency that shape the process.We suggest that some earlier accounts of medicalisation over-emphasized the medical profession's imperialistic tendencies and often underplayed the benefits of medicine. With consideration of the social context in which medicalisation, or its converse, arises, we argue that medicalisation is a much more complex, ambiguous, and contested process than the ‘medicalisation thesis’ of the 1970s implied.In particular, as we enter a post-modern era, conceptualizing medicalisation as a uni-dimensional, uniform process or as the result of medical dominance alone is clearly insufficient. Indeed, if, as Conrad and Schneider (1992) suggested, medicalisation was linked to the rise of rationalism and science (ie to modernity), and if we are experiencing the passing of modernity, we might expect to see a decrease in med icalisation

tempcolon Confronting Colonialism and Imperialism in...

Confronting Colonialism in A Tempest A Tempest by Aime Cesaire is an attempt to confront and rewrite the idea of colonialism as presented in Shakespeare’s The Tempest. He is successful at this attempt by changing the point of view of the story. Cesaire transforms the characters and transposes the scenes to reveal Shakespeare’s Prospero as the exploitative European power and Caliban and Ariel as the exploited natives. Cesaire’s A Tempest is an effective response to Shakespeare’s The Tempest because he interprets it from the perspective of the colonized and raises a conflict with Shakespeare as an icon of the literary canon. In The Tempest by William Shakespeare one might argue that colonialism is a reoccurring†¦show more content†¦Prospero, Trinculo and Stephano seek power assuming that no one will be able to triumph over them. Prospero later supports the theme of colonialism when he introduces the idea for Miranda and Ferdinand to go back to Europe and rule. This relates to the external influence that Europe had on the colonized areas although some leaders withdrew from the island. This adds to the controversy of colonization in The Tempest. The primary reason that colonization in The Tempest has become controversial is because Shakespeare directly relates it to reforming the â€Å"savage† natives of a land that is undiscovered by Europeans. It has also been suggested that Shakespeare’s The Tempest was directly influenced by a publication and three pamphlets that were widely known and were circulating during the time that The Tempest was written that give a detailed account on a storm that prevented the arrival of colonists to Virginia in 1609 (Hawkes). The â€Å"Sea Adventure† was a fleet that carried the admiral Sir John Somers and the future governor of Virginia Sir George Somers and was separated from the other eight ships by a fierce storm off the coast of Bermuda. This relates to Shakespeare’s The Tempest in that the ship had Alonso, king of Naples and Ferdinand the prince of Naples along with other noblemen. The Tempest also relates to the story of the â€Å"Sea Adventure† by the description of the island that the shipwrecked men land in. William Strachey, who writes the letter about the

Teaching and Philosophy - Free Essay Example

Sample details Pages: 3 Words: 995 Downloads: 8 Date added: 2019/06/14 Category Education Essay Level High school Tags: Philosophy Of Education Essay Did you like this example? I have been an early childhood teacher for many years. My style of teaching and my philosophy have grown with me. I no longer frown at the bunch time reading interruptions as I once did. Don’t waste time! Our writers will create an original "Teaching and Philosophy" essay for you Create order I now see them as the children being interested and intrigued by the story. I no longer control how much glue can come out of a bottle, yes it will take a week to dry a natural consequence with a lesson learned. And I no longer ask children to sit and do ABC worksheets that are anything but developmentally appropriate. I allow for instinct to prevail with writing pads and accessories available all around the classroom. In my opinion, the best education a child can receive is one based on the holistic approach where the teaching consists of the physical, emotional and psychological well-being of a child. In holistic education, the teacher is seen as a mentor or a friend instead of the person who knows all the answers. The curriculum is based on the childrens interest, and the families are invited to share their in-depth knowledge of the individual family culture. The classroom is inviting, honest communication is expected, and the differences between people are respected and appreciated, cooperation is the focus rather than competition. The classroom should support multiple ways of learning: auditory, visual, kinesthetic and logical/analytical. The auditory learner remembers information by talking aloud and needs to have things explained orally, and often enjoys talking in groups over working alone. I would support this learner with regular conversation. The visual learner assimilates through watching. They remember visual details and prefer to see what they are learning. I would physically show them how to do something. Kinesthetic learners like to be eagerly involved in the learning process. They learn best through hands-on activities and want to touch things to learn about them. For them, I would make sure the classroom had many hands-on experiences. For the analytical learner, they learn through exploring patterns and understanding how things relate to each other. Classroom ideas to support them would include knowing how things work and allowing for lots of questions so they can understand how things are interco nnected. Every child learns through a variety of these learning styles. For the children to be successful, there needs to be a balance of all these approaches. I believe that children learn best if the curriculum is based on their interests. Daily I observed the childrens interests and expanded on them, making sure the classroom environment is engaging and inviting with a hands-on approach. Using developmentally appropriate practices (DAP) in my curriculum, I would maintain age-appropriate expectations, provide each child with a right amount of challenge, support, sensitivity, and stimulation that promotes development and learning. The NAEYC position statement on DAP states All teaching practices should be appropriate to childrens age and developmental status, attuned to them as unique individuals, and responsive to the social and cultural contexts in which they live. Following that account, the classroom structure should support itself. For a classroom to run smoothly, the families need to be involved. I would work toward building strong and trusting relationships with both the children and their families. When the parents know I genuinely care about them, they begin to open up and share more about their joys and struggles in life. As the relationships grow, a strong sense of community is built. They come to trust me, and I come to trust them. When the children see this connection, it allows them to become more comfortable in the classroom, and before long we see each other as an extended family which supports a wonderful nurturing teacher-child-family relationship. As an experienced teacher in this field, I deeply value the importance of other professionals. Having the ability to work as a team and knowing how to accept expert advice not only helps the child, it improves the care I provide in the classroom. From the speech, physical and occupational therapists to the behavioral specialist I would not be able to do my job in supporting children without working with them and relying on their knowledge. The help they provide and the information they share is an invaluable asset to me as a teacher. What I learn from them teaches me how to offer support to all the children in my care, not just those with special needs. Often the best support comes from my colleagues. With many years of experience in various roles, with multitudes of children, my fellow teachers and often directors have not only their experience to rely upon but the answers I am often seeking. They are such an excellent resource that often gets overlooked. It should be encouraged tha t teachers get reflective guidance at every staff meeting. Collectively it could solve a lot of concerns with children when staff can toss around ideas to best help a situation. I believe children are capable of learning, exploring, problem-solving, loving and communicating. They are truly amazing beings. If there are few limitations put on them, their abilities are endless. As a teacher, I learn something new every day as I work with children, something about myself and always something about them. Children deserve a learning environment that offers a safe, integrated space where play, freedom of movement, developmentally appropriate materials and practices, positive reinforcement, and educated, caring teachers are readily available. I want the values in the classroom to reflect a positive outlook on life, appreciating even the smallest of creatures to the biggest of imaginations. I will continue to teach from a place of deep love and respect for the littlest in our society as it is what brings me to this calling. At the end of our time together I would hope to leave each child with a love of learning, a sense of wonder, a sense of community and joy in their heart. Only when successful would feel as if I deserved the title of Teacher.