1. (TCO A) Which of the following distinguishes governmental.docx
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1. (TCO A) Which of the following distinguishes governmental entities from nongovernmental not-for-profit organizations? The power to enact and enforce a tax levy. Absence of profit motive. Resource providers do not expect benefits proportional to the resources provided. Absence of a defined ownership interest that can be sold, transferred, or redeemed. 2. (TCO B)Expenditures are generally recorded and fund liabilities are recognized under which of the following? When goods and services are received, but only if resources are available in the fund. When purchases orders are issued, regardless of whether or not resources are available in the fund. When goods and services are received, regardless of whether or not resources are available in the fund. When the invoices are paid. 3. (TCO C) The general ledger journal entry in the General Fund to record actual expenditures and record the reversal of the associated encumbrance would include which of the following journal entry? A debit to the Encumbrance Account. A credit to the Encumbrance Account. A credit to Budgetary Fund Balance—Reserve for Encumbrance Account. A debit to the Accounts Payable account. 4. (TCO D) Which of the following is a true statement regarding the use of a Special Revenue Fund? (Points : 5) Special Revenue Funds may be used when a government wishes to segregate income for specific purposes. Special Revenue Funds may only be used when a substantial portion of the resources are provided by restricted or committed revenue sources. Assigned resources can be accounted for in a Special Revenue Fund. Once a Special Revenue Fund is established by the governmental entity, it will continue to be a Special Revenue Fund until all of the resources are exhausted. 5. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5) The government-wide financial statements are not required to present prior-year data. The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows. The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach. All of the above are true. 6. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points : 5) Debit a receivable account and credit deferr ...
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1. (TCO B) Which of the following is not a true statement .docx
1. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5)
The government-wide financial statements are not required to present prior-year data.
The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows.
The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach.
All of the above are true.
2. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points : 5)
Debit a receivable account and credit deferred revenues, a liability account.
No entry is required.
Debit a receivable account and credit the Fund Balance account.
Debit a receivable account and credit a revenue account.
3. (TCO D) The City of Davenport adopted the following budget for fiscal year 2012:
Anticipated Revenues:
Property Taxes $5,340,000
Licenses and Permits 523,000
Fines and Forfeits 425,000Total $6,288,000
Approved Expenditures:
General Government $2,160,000
Public Safety 2,450,000
Public Works 1,560,000
Total $6,170,000
In addition, the City reported the following actual amounts for the same fiscal year:
Revenues:
Property Taxes $5,375,000
Licenses and Permits 519,000
Fines and Forfeits 437,000
Total $6,331,000
Expenditures-Current Year:
General Government 2,175,000
Public Safety ...
Acct 567 final exam solutions 100% correct answers
The document contains the solutions to an accounting exam with multiple choice questions covering topics such as government-wide financial reporting, transfers between funds, budgetary reporting requirements, revenue and expense recognition, and accounting for donations. It also provides journal entries and financial statements for various governmental and not-for-profit organizations.
Uop acct 567 week 8 final exam
kellr acct 567 week 8 final exam,kellr acct 567week 8,kellr acct 567week 8,kellr acct 567,kellr acct 567week 8 tutorial,kellr acct 567week 8 assignment,kellr acct 567week 8 help
Keller acct 567 week 8 final exam
This document provides a sample exam for an accounting course. It includes multiple choice questions covering various topics like government-wide financial reporting, interfund transfers, budgetary reporting requirements, revenue and expense recognition for governments and non-profits. It also includes exercises involving fund accounting, preparing journal entries, and analyzing transactions for different entity types.
1 Which of the following accounts of a governmental unit is credit.docx
1
Which of the following accounts of a governmental unit is credited to close it at the end of the fiscal year?
[removed]
Reserve for Encumbrances
[removed]
Other Financing Sources-Transfers In
[removed]
Encumbrances Control
[removed]
Appropriations Control
2
In its Statement of Net Assets, a government reported: Assets of $90 million, including $30 million in capital assets (net) and liabilities of $50 million, including long-term debt of $15 million, all related to capital asset acquisition. The government also reported $5 million of net assets that were restricted for payment of debt service. The government's unrestricted net assets would be reported as:
[removed]
$10 million
[removed]
$25 million
[removed]
$20 million
[removed]
$30 million
3
A donor pledged $100,000 to the fund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 16, 2008 but was conditioned on the government raising an additional $100,000 from other donors. By the fiscal year-end of June 30, 2009, the local government had raised only $5,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2009?
[removed]
Debit a receivable and credit a revenue
[removed]
Debit a receivable and credit Fund Balance
[removed]
No entry
[removed]
Debit a receivable and credit deferred revenues, a liability
4
What are the three major sections of the Comprehensive Annual Financial Report?
[removed]
Introductory Section, Financial Section, Budgetary Comparison.
[removed]
Introductory Section, Financial Section, Statistical Section.
[removed]
Introductory Section, Financial Section, Reporting Infrastructure.
[removed]
Introductory Section, Financial Section, Management Discussion and Analysis.
5
When payrolls and other liabilities are incurred and must be paid before substantial amounts of cash will be collected, what type of short-term note is desirable and secured by a government's power to tax?
[removed]
Tax Relief Note Payable
[removed]
Tax Anticipation Note Payable
[removed]
Tax Budget Note Payable
[removed]
Tax Encumbrances Note Payable
6
What is a Special Revenue Fund?
[removed]
A fund created to account for all resources and revenues to be used for the construction or acquisition of capital assets
[removed]
A fund used to account for revenues from specific taxes or other revenue sources that by law are designated to finance particular activities of the government other than capital projects
[removed]
A fund used to account for revenues from general taxes or other revenue sources that by law are designated to finance general activities of the government
[removed]
A fund used to account for all revenue transactions of a governmental unit that are not accounted for in another fund
7
What type of serial bond schedules an increase each year in annual principal repayment approximately equivalent to the decrease in interest payments?
[remo.
Acc 410 wk 8 quiz 6 ch. 10 & 11
This document provides an overview of key concepts from chapters 10 and 11 of the textbook related to fiduciary funds, component units, and financial reporting. Some key points include:
1) Permanent funds are classified as fiduciary funds under GASB Statement 34. Fiduciary funds use full accrual accounting and focus on current resources.
2) Component units are legally separate organizations for which a primary government is financially accountable. A primary government and its component units must be incorporated into the government-wide financial statements.
3) The comprehensive annual financial report includes audited financial statements and required supplementary information to provide full disclosure of a government's financial status and operations.
Acc 410 wk 7 quiz 5 ch. 8 & 9
This document provides a summary of key points from chapters 8 and 9 of an ACC 410 accounting textbook. It includes 20 multiple choice and true/false questions covering topics like governmental debt, accounting for capital vs operating leases, reporting requirements for various types of debt like revenue bonds, tax anticipation notes, and conduit debt.
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
¾ General
¾ Special revenue—Street and Highway Fund
¾ Capital projects—City Hall Annex Construction Fund
¾ Debt service—City Jail Annex Debt Service Fund
¾ Debt service—City Hall Debt Service Fund
Proprietary Funds
¾ Internal service—Stores and Services Fund
¾ Enterprise—Water and Sewer Fund
Fiduciary Funds
¾ Private-purpose—Student Scholarship Fund
¾ Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
Recommended
1. (TCO B) Which of the following is not a true statement .docx
1. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5)
The government-wide financial statements are not required to present prior-year data.
The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows.
The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach.
All of the above are true.
2. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points : 5)
Debit a receivable account and credit deferred revenues, a liability account.
No entry is required.
Debit a receivable account and credit the Fund Balance account.
Debit a receivable account and credit a revenue account.
3. (TCO D) The City of Davenport adopted the following budget for fiscal year 2012:
Anticipated Revenues:
Property Taxes $5,340,000
Licenses and Permits 523,000
Fines and Forfeits 425,000Total $6,288,000
Approved Expenditures:
General Government $2,160,000
Public Safety 2,450,000
Public Works 1,560,000
Total $6,170,000
In addition, the City reported the following actual amounts for the same fiscal year:
Revenues:
Property Taxes $5,375,000
Licenses and Permits 519,000
Fines and Forfeits 437,000
Total $6,331,000
Expenditures-Current Year:
General Government 2,175,000
Public Safety ...
Acct 567 final exam solutions 100% correct answers
The document contains the solutions to an accounting exam with multiple choice questions covering topics such as government-wide financial reporting, transfers between funds, budgetary reporting requirements, revenue and expense recognition, and accounting for donations. It also provides journal entries and financial statements for various governmental and not-for-profit organizations.
Uop acct 567 week 8 final exam
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Keller acct 567 week 8 final exam
This document provides a sample exam for an accounting course. It includes multiple choice questions covering various topics like government-wide financial reporting, interfund transfers, budgetary reporting requirements, revenue and expense recognition for governments and non-profits. It also includes exercises involving fund accounting, preparing journal entries, and analyzing transactions for different entity types.
1 Which of the following accounts of a governmental unit is credit.docx
1
Which of the following accounts of a governmental unit is credited to close it at the end of the fiscal year?
[removed]
Reserve for Encumbrances
[removed]
Other Financing Sources-Transfers In
[removed]
Encumbrances Control
[removed]
Appropriations Control
2
In its Statement of Net Assets, a government reported: Assets of $90 million, including $30 million in capital assets (net) and liabilities of $50 million, including long-term debt of $15 million, all related to capital asset acquisition. The government also reported $5 million of net assets that were restricted for payment of debt service. The government's unrestricted net assets would be reported as:
[removed]
$10 million
[removed]
$25 million
[removed]
$20 million
[removed]
$30 million
3
A donor pledged $100,000 to the fund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 16, 2008 but was conditioned on the government raising an additional $100,000 from other donors. By the fiscal year-end of June 30, 2009, the local government had raised only $5,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2009?
[removed]
Debit a receivable and credit a revenue
[removed]
Debit a receivable and credit Fund Balance
[removed]
No entry
[removed]
Debit a receivable and credit deferred revenues, a liability
4
What are the three major sections of the Comprehensive Annual Financial Report?
[removed]
Introductory Section, Financial Section, Budgetary Comparison.
[removed]
Introductory Section, Financial Section, Statistical Section.
[removed]
Introductory Section, Financial Section, Reporting Infrastructure.
[removed]
Introductory Section, Financial Section, Management Discussion and Analysis.
5
When payrolls and other liabilities are incurred and must be paid before substantial amounts of cash will be collected, what type of short-term note is desirable and secured by a government's power to tax?
[removed]
Tax Relief Note Payable
[removed]
Tax Anticipation Note Payable
[removed]
Tax Budget Note Payable
[removed]
Tax Encumbrances Note Payable
6
What is a Special Revenue Fund?
[removed]
A fund created to account for all resources and revenues to be used for the construction or acquisition of capital assets
[removed]
A fund used to account for revenues from specific taxes or other revenue sources that by law are designated to finance particular activities of the government other than capital projects
[removed]
A fund used to account for revenues from general taxes or other revenue sources that by law are designated to finance general activities of the government
[removed]
A fund used to account for all revenue transactions of a governmental unit that are not accounted for in another fund
7
What type of serial bond schedules an increase each year in annual principal repayment approximately equivalent to the decrease in interest payments?
[remo.
Acc 410 wk 8 quiz 6 ch. 10 & 11
This document provides an overview of key concepts from chapters 10 and 11 of the textbook related to fiduciary funds, component units, and financial reporting. Some key points include:
1) Permanent funds are classified as fiduciary funds under GASB Statement 34. Fiduciary funds use full accrual accounting and focus on current resources.
2) Component units are legally separate organizations for which a primary government is financially accountable. A primary government and its component units must be incorporated into the government-wide financial statements.
3) The comprehensive annual financial report includes audited financial statements and required supplementary information to provide full disclosure of a government's financial status and operations.
Acc 410 wk 7 quiz 5 ch. 8 & 9
This document provides a summary of key points from chapters 8 and 9 of an ACC 410 accounting textbook. It includes 20 multiple choice and true/false questions covering topics like governmental debt, accounting for capital vs operating leases, reporting requirements for various types of debt like revenue bonds, tax anticipation notes, and conduit debt.
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
¾ General
¾ Special revenue—Street and Highway Fund
¾ Capital projects—City Hall Annex Construction Fund
¾ Debt service—City Jail Annex Debt Service Fund
¾ Debt service—City Hall Debt Service Fund
Proprietary Funds
¾ Internal service—Stores and Services Fund
¾ Enterprise—Water and Sewer Fund
Fiduciary Funds
¾ Private-purpose—Student Scholarship Fund
¾ Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
Continuous Problem – City of Monroe 1Continuous Probl.docx
Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
problem that follows is presented in the same order as the textbook (beginning with Chapters
3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
General
Special revenue—Street and Highway Fund
Capital projects—City Hall Annex Construction Fund
Debt service—City Jail Annex Debt Service Fund
Debt service—City Hall Debt Service Fund
Proprietary Funds
Internal service—Stores and Services Fund
Enterprise—Water and Sewer Fund
Fiduciary Funds
Private-purpose—Student Scholarship Fund
Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
Running head EXERCISE 4-15 CAFR OKLAHOMA1EXERCISE 4-15 CAFR.docx
Running head: EXERCISE 4-15 CAFR OKLAHOMA 1
EXERCISE 4-15 CAFR 7
Exercise 4-15
Kerry Bolander
Dec. 9th, 2016
Oklahoma State
Governmental Activities
Governmental activities increased the state's net position by $1.3 billion. Tax revenues were down in four of the five major types. Total revenues for governmental activities were down by $449.5 million, or 2.3%, in 2015. The state showed a $147.9 million increase in individual income taxes, a $45.0 million decrease in sales taxes, a $51.0 million decrease in corporate income taxes, a $93.5 million decrease in Federal Grant revenue, and a $79.0 million decrease in gross production taxes during 2015 (Adams, Potter, Singh, & York, 2016).
These activities are normally recorded and reported in different column when it comes to the financial statements which may be in terms of General commitment bonds, directed by the state treasurer, are approved and issued principally to give assets to state-possessed capital upgrades, including office structures for state agencies. The state has promised 100% of cigarette expenses gathered under these bond issues. General commitment bonds are supported by the full confidence and credit of the state, including the state's energy to impose extra expenses to guarantee reimbursement of the bonds.
Asset and liability in the Oklahoma Department of Transportation (ODOT) has issued several arrangements of Grant Anticipation Notes with the end goal of financing certain qualified government help transportation extends in the state. The notes are secured by government income got from the Federal Highway Administration (FHWA) and have a last development in 2019. Add up to income got from the FHWA in monetary year 2015 was $622,566,000with a bit of that sum, $51,079,000, held as security for the notes. Current year note commitments for vital and intrigue totalled $18,605,000. ODOT likewise reported defeased notes payable, exceptional at June 30, 2015, totalling $114,387,000 for foremost, intrigue and trustee charges (Souder, 2016).
In information on government expenses can be in state of capital leases where the state has gone into understandings to rent hardware. Such understandings are, in substance, buys (capital rents) and are accounted for as capital rent commitments. Capital rent commitments are accounted for those leases where the equitable estimation of the rented resource at beginning of the rent is $25,000 or more.
General fund
When it comes to general fund a number of statements and schedules come up in different ways and means. The differences between the original budget and the final amended budget amounted to $102.0 million with $53.6 million (52.5%) coming from budget carryovers from fiscal year 2014, and the remaining $48.4 million (47.5%) was attributable to supplemental appropriations. The difference between the final budget and the actual collections amounted to $192.5 million less than the budget. Based on a review by the budget departme ...
Sources of funds for the national government
The document discusses the sources of funds for the National Government which include tax revenues, non-tax revenues, borrowings, and withdrawals from cash balances. It provides details on different types of taxes and non-tax revenues. It also explains the purpose of government borrowings from domestic and foreign sources. The document then discusses the different dimensions of the national budget such as sectors, cost structures, expense classes, major recipients, and regional allocations. It concludes by outlining the process of creating pork barrel funds through the preparation, authorization, and execution of the national budget.
Acct 567 week 8 final exams(uophelp)
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Uop acc 497 week 5 knowledge check new
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Acc 410 wk 2 quiz 1 ch. 1
This document contains a chapter quiz for an ACC 410 Government and Not-for-Profit Accounting course. It includes 23 multiple choice questions testing concepts related to the distinguishing characteristics and objectives of financial reporting for governmental and not-for-profit entities. Key topics covered include the importance of budgets, fund accounting, the role of standard setting bodies like GASB and FASB, and the objectives of accountability, budgetary compliance, and interperiod equity in governmental financial reporting.
Government And Not-For-Profit Accounting Concepts And Practices 7th Edition G...
Full download : https://alibabadownload.com/product/government-and-not-for-profit-accounting-concepts-and-practices-7th-edition-granof-test-bank/ Government And Not-For-Profit Accounting Concepts And Practices 7th Edition Granof Test Bank
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The FAST Act and the Budgetary Treatment of Federal Financing Instruments
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Presentation by Sarah Puro, Principal Analyst in CBO’s Budget Analysis Division, at the Annual Conference of the National Federation of Municipal Analysts.
The Fixing America’s Surface Transportation Act, which was signed into law on December 4, 2015, provided $281 billion in contract authority for surface transportation programs through 2020. But projected spending from the Highway Trust Fund exceeds its revenues. Under current law, CBO estimates that the Highway Account of the Highway Trust Fund will be able to meet obligations through 2021 and the Transit Account through 2020.
Some proposals involve establishing a new entity to finance infrastructure investments. However, even if such an entity is not officially a federal agency, its activity might be considered part of the federal budget.Acc 410 week 2 quiz
This document contains an ACC 410 Week 2 Quiz from Strayer University that covers accounting concepts for governmental and not-for-profit entities. It includes 25 multiple choice questions and 3 problems covering topics like the objectives of financial reporting, the differences between governmental/not-for-profit vs for-profit entities, and the role of standard setting bodies like GASB and FASB. It aims to test the student's understanding of the unique accounting environment for non-business organizations.
Budget basics UBS
The document discusses key aspects of the Indian Union Budget process including revenue and capital budgets, taxes, expenditures, and budget deficits. It provides details on the multi-stage budget process including estimates of expenditures and revenues, calculation of deficits, and adjustments to narrow deficits. The stages include ministries providing expenditure estimates, assessments of revenue estimates, matching expenditures with revenues to determine initial deficits, setting borrowing targets, and potential revisions to taxes or expenditures. The document also defines key budgetary terms like fiscal deficit, primary deficit, and how India balances its books through this process.
2NameInstructorCourseDateInstitution Affil.docx
2
Name:
Instructor:
Course:
Date:
Institution Affiliation:
Governmental funds are used to report the accounting records of the government. The government uses the statement of financial position and the operating statements to report to the tax payers. This is because most of the government finances are received from the taxes paid by the taxpayers and the government thus owes a responsibility to the taxpayers of accountability.
The financial statements are comprised of the balance sheet and statement of operations which include all the revenues, expenditure and changes in the fund balances. Prepaid items and inventories are reported as assets during their purchase. The expenditures are deferred in their recognition till the period in which the assets are consumed or used.
The government fund generally focuses on the primary sources, uses and balances of current financial resources in a budget. The government fund includes the following:
· General fund
· Special revenue funds
· Capital projects funds
· Debt service funds
· Permanent funds
Proprietary funds involve the different sectors that a government is divided into for instance state governments. The proprietary funds account are presented by the statement of net position, the cash flows and also the statement of operating expenditures, incomes or revenues and changes in the net position. Individual proprietary funds should be recorded in separate columns. Proprietary funds include enterprise funds and internal service funds. The function of these enterprises is to provide goods and services to the general public at a fee. Internal service funds account for goods and services provided by one department to another department of the governmental unit on a cost-reimbursement basis.
Fiduciary funds are used to account for the assets held in trust by the government for the benefit of the different government departments or entities or individuals. For instance the employees receiving their retirement benefits is an example of the fiduciary fund held by the government. The fiduciary fund includes:
· Agency funds
the agency fund involve the receipt, temporary investment and remittance of the fiduciary resources to their specifics, be they individuals, private governments, or other governments. The statement of net position requires that assets be equal to the liabilities. The statement of the changes in assets and liabilities reports the beginning balances, additions, deductions and ending balances.
· Pension and other employee benefit trust funds
the division is required to hold and report the resources which are held in trust for the beneficiaries of pension plans, contribution plans, postemployment benefit plans, or other employee benefit plans. The requirements of the accounting of the different pension fund are stipulated in the GAAP and require maintaining of separate distinct accounts for the different entities.
· External investment trust funds
it requires the reporting of ...
Acc 548 Enhance teaching-snaptutorial.com
For more classes visit
www.snaptutorial.com
ACC 548 Assignment Balancing the Budget
What are the relevant facts?
Who is affected?
Who are the major parties in this case?
What are the ethical conflicts in this case?
Public Finance
Public finance deals with government revenue sources like taxes and expenditures on areas like infrastructure, education, and health. It aims to stabilize the economy, promote growth, and provide essential public goods. Government budgets classify spending into areas and sources of revenue like taxes. A budget deficit occurs when spending exceeds taxes, while a surplus exists when taxes are higher than spending. Deficit financing allows governments to fund spending by borrowing or money creation, but too much can crowd out private investment and cause inflation. Fiscal policy uses taxes and spending to influence employment, growth, and prices.
Acc 410 wk 11 final exam
Capital projects funds and debt service funds are used to account for long-term capital projects and debt in governmental entities. Capital projects funds use the modified accrual basis of accounting and record construction costs as long-term assets. Debt service funds use the same accounting basis and record interest and principal payments on bonds. When bonds are issued at a premium, the excess can be transferred to the debt service fund from the capital projects fund.
The Balance Sheets of the General Fund and the Street and Highway Fu.pdf
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of Monroe
as of December 31, 2014, follow. These (beginning) balances have been entered in the proper
general ledger accounts, as of 1/1/2015.
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible
interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred In
flows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred in
flows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund Equity
Liabilities:
Accounts payable $9,000
Fund equity:
Fund balance—assigned for streets and
highways 180,000
Total liabilities and fund equity $189,000
3–C - This portion of the continuous problem continues the General Fund and special revenue
fund examples by requiring the recording and posting of the budgetary entries. To reduce clerical
effort required for the solution use control accounts for the budgetary accounts, revenues,
expenditures and encumbrances. Subsidiary accounts are not required. Budget information for
the City includes:
a) As of January 1, 2015, the City Council approved and the mayor signed a budget calling for
$11,250,000 in property tax and other revenue, $9,300,000 in appropriations for expenditures,
and $1,700,000 to be transferred to two debt service funds for the payment of principal and
interest. Record the budget for the General Fund and post to the ledger.
b) Also as of January 1, 2015, the City Council approved and the mayor signed a budget for the
Street and Highway Fund that provided for estimated revenues from the state government in the
amount of $1,068,000 and appropriations of $1,047,000. Record the budget and post to the
ledger.
4–C. Part 1. General Fund Transactions
Required:
a. Record journal entries for the following transactions for FY 2015. Make any computations to
the nearest dollar. Journal entry explanations are not required. Use control accounts for revenues,
expenditures and budgetary accounts. It is not necessary to reflect subsidiary ledger entries.
(1) Encumbrances of $ 17,000 for purchase orders outstanding at the end of 2014 were re-
established.
(2) The January 1, 2015, balance in Deferred Inflows – Property Taxes relates to the amount of
the 2014 levy that was expected to be collected more than 60 days after December 31. This
amount should be recognized as 2015 revenues..
Chapter 9- public finance for BBA
The document discusses public finance and government budgeting. It provides definitions and concepts of public finance, including that it is the study of government income and expenditure. It describes the key components and constituents of public finance, including public expenditure, revenue, debt, and financial administration. It also discusses the role of fiscal policy and government in areas like economic stabilization and growth. It outlines the budgeting process and principles, instruments and types of fiscal policy like discretionary vs automatic stabilizers. Finally, it covers taxation policy, the characteristics of a good tax system per Adam Smith, and the main types of taxes.
BUDGET & THE ECONOMY.ppt
The document discusses key aspects of government budgets and the economy. It defines a budget as the annual financial statement of estimated government receipts and expenditures for a fiscal year, which runs from April 1 to March 31. The objectives of a government budget include reallocating resources, reducing income and wealth inequalities, maintaining economic stability, managing public enterprises, promoting economic growth, and reducing regional disparities. The budget has revenue and capital components, with revenue budget covering recurring receipts like taxes and expenditures like salaries, and the capital budget covering non-recurring receipts like borrowings and expenditures to acquire assets. Deficits can occur when expenditures exceed receipts, including revenue deficit, fiscal deficit, and primary deficit. The document provides details
BUDGET & THE ECONOMY.ppt
The document discusses key aspects of government budgets and the economy. It defines a budget as the annual financial statement of estimated government receipts and expenditures for a fiscal year, which runs from April 1 to March 31. The objectives of a government budget include reallocating resources, reducing income and wealth inequalities, maintaining economic stability, managing public enterprises, promoting economic growth, and reducing regional disparities. The budget has revenue and capital components, with revenue budget covering recurring receipts like taxes and expenditures like salaries, and the capital budget covering non-recurring receipts like borrowings and expenditures to acquire assets. Deficits can occur when expenditures exceed receipts, including revenue deficit, fiscal deficit, and primary deficit. The budget is an
Government Budget and the Economy CLASS 12 NOTES (1).pdf
The document provides an overview of government budgets and key concepts related to budgets in India. It discusses the objectives of budgets which include reallocating resources, redistributing income and wealth, and stabilizing the economy. It also defines important budget terms like revenue and capital budgets, budget receipts including tax and non-tax revenue, budget expenditures including plan/non-plan and revenue/capital. It further explains concepts such as budget deficits, types of taxes including direct, indirect, progressive and regressive taxes.
Cyber War versus Cyber Realities Cyber War v.docx
Cyber War versus Cyber Realities
Cyber War versus
Cyber Realities
Cyber Conflict in the International System
Brandon Valeriano
and
Ryan C. Maness
Oxford University Press is a department of the University of
Oxford. It furthers the University’s objective of excellence in research,
scholarship, and education by publishing worldwide.
Oxford New York
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in the UK and certain other countries.
Published in the United States of A merica by
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© Oxford University Press 2015
A ll rights reser ved. No part of this publication may be reproduced, stored in
a retrieval system, or transmitted, in any form or by any means, without the prior
permission in writing of Oxford University Press, or as expressly permitted by law,
by license, or under terms agreed with the appropriate reproduction rights organization.
Inquiries concerning reproduction outside the scope of the above should be sent to the
R ights Department, Oxford University Press, at the address above.
You must not circulate this work in any other form
and you must impose this same condition on any acquirer.
Librar y of Congress Cataloging-in-Publication Data
Valeriano, Brandon.
Cyber war versus cyber realities : cyber conflict in the international system /
Brandon Valeriano, Ryan C. Maness.
pages cm
ISBN 978–0–19–020479–2 (hardback)
1. Cyberspace operations (Militar y science) 2. Cyberterrorism.
3. Technolog y and international relations. 4. Internet and international
relatins. I. Maness, Ryan C. II. Title.
U163.V36 2015
355.4—dc23
2014039240
9 8 7 6 5 4 3 2 1
Printed in the United States of A merica
on acid-free paper
Dedicated to John Vasquez and J. David Singer
CO N T E N T S
Preface ix
Acknowledgments xiii
1. The Contours of the Cyber Conflict World 1
2. Cyber Power, Cyber Weapons, and Cyber Operations 20
3. Theories of Cyber Conflict: Restraint, Regionalism, Espionage, and Cyber
Terrorism in the Digital Era 45
4. The Dynamics of Cyber Conflict Between R ival Antagonists 78
5. The Impact of Cyber Actions: Cyber Events and the Conflict-Cooperation
Nexus 109
6. Stuxnet, Shamoon, and Bronze Soldier: The Impact and Responses to Cyber
Operations 137
7. Cyber Conflict and Non-State Actors: Weapons of Fear 164
8. Cyber Rules: Encouraging a System of Justice and Proportionality in Cyber
Operations 188
9. Conclusion 209
Appendix: Research Methods 229
Notes 233
References 249
Index 259
P R E FA C E
PROJEC T B EGINNINGS
We started working in the cyber security field in 2010 w.
Cyber terrorism, by definition, is the politically motivated use.docx
Cyber terrorism, by definition, is the politically motivated use of computers and information technology to cause severe disruption or widespread fear in society. The Center for Strategic and International Studies reported in March 2019 that Chinese Hackers targeted at least 27 Universities to steal Naval Technologies research, being one of many cyber-terrorist attacks. Besides these attacks, Hacktivism is a cyber-attack either by legal or illegal digital means in the pursuit of political ends, free speech, and the right of free speech. A most notable example would be the group Anonymous conducting numerous hacks from 2008 to 2012 against companies, organizations, and even governments that go against their moral codes. Behind the Tunisia Operation in 2010, Anonymous took down eight government websites with DDOS (Distributed Denial of Service) attacks in support of Arab Spring movements. Between the two Cyberterrorism is meant to instill fear and panic in society. At the same time, Hacktivism brings about a voice or an opposition to the government and other organizations to support a cause against them. Hacktivism is more politically based, pointing out flaws in the system raising awareness on our rights as human beings. Advances in technology lead to newer and different types of attacks either group can conduct. From viruses waiting for you to log into your bank account to massive-scale attacks against the banks' systems themselves, terrorists, or hacktivists, have infinite ways to infiltrate and attack for their cause. Many laws have been put in place to combat these groups, acts put in place such as Cybersecurity Information Sharing Act (CISA) or Cybersecurity Enhancement Act of 2014 helping share information and build research and development to fight against cyber-attacks. Given the push against both groups by our government, I can't help but feel concern for our rights and freedoms that may be infringed upon that our government or some corporation is doing while combating the whistleblower with Hacktivist tactics. It only keeps me and others mindful while fighting against cyberattacks that may be classified as cyberterrorism. There is a fine line on what would be a genuine noble act of hacking or something labeled as cyberterrorism placing information and lives at risk, its not so black and white as some areas can be considered grey. Thankfully some events in history, thanks to Hacktivism has brought good results that benefit society, such as Operation "Nice" which organized to hunt down the terrorist responsible for attacks in the French city, killing nearly a hundred people. Also, Operation Darknet which infiltrated 40 child pornography websites publishing 1500 plus names of frequent visitors to the sites stopping such activity. In these instances, I am for hacktivism and specific groups that act for the benefit of society and our rights as humans.
Cyberterrorism. (n.d.). Retrieved from
https://www.dictionary.com/browse/cyberterroris.
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Continuous Problem – City of Monroe
1
Continuous Problem – City of Monroe
TO ACCOMPANY
ESSENTIALS OF ACCOUNTING FOR GOVERNMENTAL
AND NOT-FOR-PROFIT ORGANIZATIONS:
TWELFTH EDITION
Chapters 2 through 8 describe accounting and financial reporting by state and local
governments. A continuous problem is presented to provide an overview of the reporting
process, including preparation of fund basis and government-wide statements. The problem
assumes the government is using fund accounting for its internal record-keeping and then at
year-end makes necessary adjustments to prepare the government-wide statements. The
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3, and 4).
Each chapter requires the preparation of journal entries to record the events and transactions
of governmental, proprietary, or fiduciary funds. For the General Fund, use control accounts
for the budgetary accounts, revenues, expenditures and encumbrances. For all other funds,
use separate accounts for each type of revenue and expenditure/expense. At appropriate
stages, preparation of the fund and government-wide statements are required. The following
funds are included in this series of problems:
Governmental Funds
General
Special revenue—Street and Highway Fund
Capital projects—City Hall Annex Construction Fund
Debt service—City Jail Annex Debt Service Fund
Debt service—City Hall Debt Service Fund
Proprietary Funds
Internal service—Stores and Services Fund
Enterprise—Water and Sewer Fund
Fiduciary Funds
Private-purpose—Student Scholarship Fund
Pension trust—Fire and Police Retirement Fund
Chapters 3 & 4
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of
Monroe as of December 31, 2014, follow. These (beginning) balances have been entered in
the proper general ledger accounts, as of 1/1/2015.
Continuous Problem – City of Monroe
2
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred Inflows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred inflows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund.
Running head EXERCISE 4-15 CAFR OKLAHOMA1EXERCISE 4-15 CAFR.docx
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Kerry Bolander
Dec. 9th, 2016
Oklahoma State
Governmental Activities
Governmental activities increased the state's net position by $1.3 billion. Tax revenues were down in four of the five major types. Total revenues for governmental activities were down by $449.5 million, or 2.3%, in 2015. The state showed a $147.9 million increase in individual income taxes, a $45.0 million decrease in sales taxes, a $51.0 million decrease in corporate income taxes, a $93.5 million decrease in Federal Grant revenue, and a $79.0 million decrease in gross production taxes during 2015 (Adams, Potter, Singh, & York, 2016).
These activities are normally recorded and reported in different column when it comes to the financial statements which may be in terms of General commitment bonds, directed by the state treasurer, are approved and issued principally to give assets to state-possessed capital upgrades, including office structures for state agencies. The state has promised 100% of cigarette expenses gathered under these bond issues. General commitment bonds are supported by the full confidence and credit of the state, including the state's energy to impose extra expenses to guarantee reimbursement of the bonds.
Asset and liability in the Oklahoma Department of Transportation (ODOT) has issued several arrangements of Grant Anticipation Notes with the end goal of financing certain qualified government help transportation extends in the state. The notes are secured by government income got from the Federal Highway Administration (FHWA) and have a last development in 2019. Add up to income got from the FHWA in monetary year 2015 was $622,566,000with a bit of that sum, $51,079,000, held as security for the notes. Current year note commitments for vital and intrigue totalled $18,605,000. ODOT likewise reported defeased notes payable, exceptional at June 30, 2015, totalling $114,387,000 for foremost, intrigue and trustee charges (Souder, 2016).
In information on government expenses can be in state of capital leases where the state has gone into understandings to rent hardware. Such understandings are, in substance, buys (capital rents) and are accounted for as capital rent commitments. Capital rent commitments are accounted for those leases where the equitable estimation of the rented resource at beginning of the rent is $25,000 or more.
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The FAST Act and the Budgetary Treatment of Federal Financing Instruments
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Some proposals involve establishing a new entity to finance infrastructure investments. However, even if such an entity is not officially a federal agency, its activity might be considered part of the federal budget.Acc 410 week 2 quiz
This document contains an ACC 410 Week 2 Quiz from Strayer University that covers accounting concepts for governmental and not-for-profit entities. It includes 25 multiple choice questions and 3 problems covering topics like the objectives of financial reporting, the differences between governmental/not-for-profit vs for-profit entities, and the role of standard setting bodies like GASB and FASB. It aims to test the student's understanding of the unique accounting environment for non-business organizations.
Budget basics UBS
The document discusses key aspects of the Indian Union Budget process including revenue and capital budgets, taxes, expenditures, and budget deficits. It provides details on the multi-stage budget process including estimates of expenditures and revenues, calculation of deficits, and adjustments to narrow deficits. The stages include ministries providing expenditure estimates, assessments of revenue estimates, matching expenditures with revenues to determine initial deficits, setting borrowing targets, and potential revisions to taxes or expenditures. The document also defines key budgetary terms like fiscal deficit, primary deficit, and how India balances its books through this process.
2NameInstructorCourseDateInstitution Affil.docx
2
Name:
Instructor:
Course:
Date:
Institution Affiliation:
Governmental funds are used to report the accounting records of the government. The government uses the statement of financial position and the operating statements to report to the tax payers. This is because most of the government finances are received from the taxes paid by the taxpayers and the government thus owes a responsibility to the taxpayers of accountability.
The financial statements are comprised of the balance sheet and statement of operations which include all the revenues, expenditure and changes in the fund balances. Prepaid items and inventories are reported as assets during their purchase. The expenditures are deferred in their recognition till the period in which the assets are consumed or used.
The government fund generally focuses on the primary sources, uses and balances of current financial resources in a budget. The government fund includes the following:
· General fund
· Special revenue funds
· Capital projects funds
· Debt service funds
· Permanent funds
Proprietary funds involve the different sectors that a government is divided into for instance state governments. The proprietary funds account are presented by the statement of net position, the cash flows and also the statement of operating expenditures, incomes or revenues and changes in the net position. Individual proprietary funds should be recorded in separate columns. Proprietary funds include enterprise funds and internal service funds. The function of these enterprises is to provide goods and services to the general public at a fee. Internal service funds account for goods and services provided by one department to another department of the governmental unit on a cost-reimbursement basis.
Fiduciary funds are used to account for the assets held in trust by the government for the benefit of the different government departments or entities or individuals. For instance the employees receiving their retirement benefits is an example of the fiduciary fund held by the government. The fiduciary fund includes:
· Agency funds
the agency fund involve the receipt, temporary investment and remittance of the fiduciary resources to their specifics, be they individuals, private governments, or other governments. The statement of net position requires that assets be equal to the liabilities. The statement of the changes in assets and liabilities reports the beginning balances, additions, deductions and ending balances.
· Pension and other employee benefit trust funds
the division is required to hold and report the resources which are held in trust for the beneficiaries of pension plans, contribution plans, postemployment benefit plans, or other employee benefit plans. The requirements of the accounting of the different pension fund are stipulated in the GAAP and require maintaining of separate distinct accounts for the different entities.
· External investment trust funds
it requires the reporting of ...
Acc 548 Enhance teaching-snaptutorial.com
For more classes visit
www.snaptutorial.com
ACC 548 Assignment Balancing the Budget
What are the relevant facts?
Who is affected?
Who are the major parties in this case?
What are the ethical conflicts in this case?
Public Finance
Public finance deals with government revenue sources like taxes and expenditures on areas like infrastructure, education, and health. It aims to stabilize the economy, promote growth, and provide essential public goods. Government budgets classify spending into areas and sources of revenue like taxes. A budget deficit occurs when spending exceeds taxes, while a surplus exists when taxes are higher than spending. Deficit financing allows governments to fund spending by borrowing or money creation, but too much can crowd out private investment and cause inflation. Fiscal policy uses taxes and spending to influence employment, growth, and prices.
Acc 410 wk 11 final exam
Capital projects funds and debt service funds are used to account for long-term capital projects and debt in governmental entities. Capital projects funds use the modified accrual basis of accounting and record construction costs as long-term assets. Debt service funds use the same accounting basis and record interest and principal payments on bonds. When bonds are issued at a premium, the excess can be transferred to the debt service fund from the capital projects fund.
The Balance Sheets of the General Fund and the Street and Highway Fu.pdf
The Balance Sheets of the General Fund and the Street and Highway Fund of the City of Monroe
as of December 31, 2014, follow. These (beginning) balances have been entered in the proper
general ledger accounts, as of 1/1/2015.
CITY OF MONROE
General Fund Balance Sheet
As of December 31, 2014
Assets
Cash $502,000
Taxes receivable $210,000
Less: Estimated uncollectible taxes (42,000)
net 168,000
Interest and penalties receivable on taxes 5,200
Less: Estimated uncollectible
interest and penalties (950)
net 4,250
Due from state government 210,000
Total assets $884,250
Liabilities, Deferred In
flows, and Fund Equity
Liabilities:
Accounts payable $ 99,000
Due to other funds 27,000
Total liabilities 126,000
Deferred inflows – Property taxes 21,000
Fund equity:
Fund balance—assigned
(for outstanding encumbrances) $17,000
Fund balance—unassigned 720,250
Total fund balance 737,250
Total liabilities, deferred in
flows and fund equity $884,250
CITY OF MONROE
Street and Highway Fund Balance Sheet
As of December 31, 2014
Assets
Cash $21,000
Investments 59,000
Due from state government 109,000
Total assets $189,000
Liabilities and Fund Equity
Liabilities:
Accounts payable $9,000
Fund equity:
Fund balance—assigned for streets and
highways 180,000
Total liabilities and fund equity $189,000
3–C - This portion of the continuous problem continues the General Fund and special revenue
fund examples by requiring the recording and posting of the budgetary entries. To reduce clerical
effort required for the solution use control accounts for the budgetary accounts, revenues,
expenditures and encumbrances. Subsidiary accounts are not required. Budget information for
the City includes:
a) As of January 1, 2015, the City Council approved and the mayor signed a budget calling for
$11,250,000 in property tax and other revenue, $9,300,000 in appropriations for expenditures,
and $1,700,000 to be transferred to two debt service funds for the payment of principal and
interest. Record the budget for the General Fund and post to the ledger.
b) Also as of January 1, 2015, the City Council approved and the mayor signed a budget for the
Street and Highway Fund that provided for estimated revenues from the state government in the
amount of $1,068,000 and appropriations of $1,047,000. Record the budget and post to the
ledger.
4–C. Part 1. General Fund Transactions
Required:
a. Record journal entries for the following transactions for FY 2015. Make any computations to
the nearest dollar. Journal entry explanations are not required. Use control accounts for revenues,
expenditures and budgetary accounts. It is not necessary to reflect subsidiary ledger entries.
(1) Encumbrances of $ 17,000 for purchase orders outstanding at the end of 2014 were re-
established.
(2) The January 1, 2015, balance in Deferred Inflows – Property Taxes relates to the amount of
the 2014 levy that was expected to be collected more than 60 days after December 31. This
amount should be recognized as 2015 revenues..
Chapter 9- public finance for BBA
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More from dorishigh
Cyber War versus Cyber Realities Cyber War v.docx
Cyber War versus Cyber Realities
Cyber War versus
Cyber Realities
Cyber Conflict in the International System
Brandon Valeriano
and
Ryan C. Maness
Oxford University Press is a department of the University of
Oxford. It furthers the University’s objective of excellence in research,
scholarship, and education by publishing worldwide.
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Oxford is a registered trademark of Oxford University Press
in the UK and certain other countries.
Published in the United States of A merica by
Oxford University Press
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© Oxford University Press 2015
A ll rights reser ved. No part of this publication may be reproduced, stored in
a retrieval system, or transmitted, in any form or by any means, without the prior
permission in writing of Oxford University Press, or as expressly permitted by law,
by license, or under terms agreed with the appropriate reproduction rights organization.
Inquiries concerning reproduction outside the scope of the above should be sent to the
R ights Department, Oxford University Press, at the address above.
You must not circulate this work in any other form
and you must impose this same condition on any acquirer.
Librar y of Congress Cataloging-in-Publication Data
Valeriano, Brandon.
Cyber war versus cyber realities : cyber conflict in the international system /
Brandon Valeriano, Ryan C. Maness.
pages cm
ISBN 978–0–19–020479–2 (hardback)
1. Cyberspace operations (Militar y science) 2. Cyberterrorism.
3. Technolog y and international relations. 4. Internet and international
relatins. I. Maness, Ryan C. II. Title.
U163.V36 2015
355.4—dc23
2014039240
9 8 7 6 5 4 3 2 1
Printed in the United States of A merica
on acid-free paper
Dedicated to John Vasquez and J. David Singer
CO N T E N T S
Preface ix
Acknowledgments xiii
1. The Contours of the Cyber Conflict World 1
2. Cyber Power, Cyber Weapons, and Cyber Operations 20
3. Theories of Cyber Conflict: Restraint, Regionalism, Espionage, and Cyber
Terrorism in the Digital Era 45
4. The Dynamics of Cyber Conflict Between R ival Antagonists 78
5. The Impact of Cyber Actions: Cyber Events and the Conflict-Cooperation
Nexus 109
6. Stuxnet, Shamoon, and Bronze Soldier: The Impact and Responses to Cyber
Operations 137
7. Cyber Conflict and Non-State Actors: Weapons of Fear 164
8. Cyber Rules: Encouraging a System of Justice and Proportionality in Cyber
Operations 188
9. Conclusion 209
Appendix: Research Methods 229
Notes 233
References 249
Index 259
P R E FA C E
PROJEC T B EGINNINGS
We started working in the cyber security field in 2010 w.
Cyber terrorism, by definition, is the politically motivated use.docx
Cyber terrorism, by definition, is the politically motivated use of computers and information technology to cause severe disruption or widespread fear in society. The Center for Strategic and International Studies reported in March 2019 that Chinese Hackers targeted at least 27 Universities to steal Naval Technologies research, being one of many cyber-terrorist attacks. Besides these attacks, Hacktivism is a cyber-attack either by legal or illegal digital means in the pursuit of political ends, free speech, and the right of free speech. A most notable example would be the group Anonymous conducting numerous hacks from 2008 to 2012 against companies, organizations, and even governments that go against their moral codes. Behind the Tunisia Operation in 2010, Anonymous took down eight government websites with DDOS (Distributed Denial of Service) attacks in support of Arab Spring movements. Between the two Cyberterrorism is meant to instill fear and panic in society. At the same time, Hacktivism brings about a voice or an opposition to the government and other organizations to support a cause against them. Hacktivism is more politically based, pointing out flaws in the system raising awareness on our rights as human beings. Advances in technology lead to newer and different types of attacks either group can conduct. From viruses waiting for you to log into your bank account to massive-scale attacks against the banks' systems themselves, terrorists, or hacktivists, have infinite ways to infiltrate and attack for their cause. Many laws have been put in place to combat these groups, acts put in place such as Cybersecurity Information Sharing Act (CISA) or Cybersecurity Enhancement Act of 2014 helping share information and build research and development to fight against cyber-attacks. Given the push against both groups by our government, I can't help but feel concern for our rights and freedoms that may be infringed upon that our government or some corporation is doing while combating the whistleblower with Hacktivist tactics. It only keeps me and others mindful while fighting against cyberattacks that may be classified as cyberterrorism. There is a fine line on what would be a genuine noble act of hacking or something labeled as cyberterrorism placing information and lives at risk, its not so black and white as some areas can be considered grey. Thankfully some events in history, thanks to Hacktivism has brought good results that benefit society, such as Operation "Nice" which organized to hunt down the terrorist responsible for attacks in the French city, killing nearly a hundred people. Also, Operation Darknet which infiltrated 40 child pornography websites publishing 1500 plus names of frequent visitors to the sites stopping such activity. In these instances, I am for hacktivism and specific groups that act for the benefit of society and our rights as humans.
Cyberterrorism. (n.d.). Retrieved from
https://www.dictionary.com/browse/cyberterroris.
Cyber Security ThreatsYassir NourDr. Fonda IngramETCS-690 .docx
Cyber Security Threats
Yassir Nour
Dr. Fonda Ingram
ETCS-690
Cybersecurity Research Seminar
Date: 02/08/2019
1. Denial-of-Service (DoS) Attacks
A denial-of-service (DoS) is any kind of assault where the assailants (programmers) endeavor to keep real clients from getting to the service.
Programmer sends undesirable high volumes of traffic through the system until it ends up stacked and can never again work.
https://www.incapsula.com/ddos/ddos-attacks/denial-of-service.html
2
Company and summary of how the threat affected the firm
Deezer, an online music streaming service, says it was affected by a vast scale DDoS assault on June 7 through a botnet, which brought about the organization's site being down for a few hours.
https://www.theguardian.com/technology/2014/jun/10/deezer-user-data-hack-attack-ddos
3
Possible
Solution
s
These threats could been avoided by:
Reinforcing the security frameworks and servers
WAFs (Web Application Firewalls) are an incredible instrument to use against these assaults as they give you more command over your web traffic while perceiving malicious web misuses.
2. Malware
A malware assault is a sort of cyber-attack in which malware or malicious programming performs exercises on the unfortunate casualty's PC system, more often than not without his/her insight.
In straightforward words, it is a code with the expectation to takes information or obliterates something on the PC.
https://us.norton.com/internetsecurity-malware.html
5
Company and summary of how the threat affected the firm
Onslow Water and Sewer Authority (OWASA) on October 15, 2018, was assaulted by Ryuk ransomware making huge harm to the association's system and brought about various databases and systems being modified starting from the group up.
The ransomware corrupted vast quantities of endpoints and requested higher payments than what we ordinarily observe (15 to 50 Bitcoins).
https://blog.malwarebytes.com/cybercrime/malware/2019/01/ryuk-ransomware-attacks-businesses-over-the-holidays/
6
Possible
.
Cyber Security in Industry 4.0Cyber Security in Industry 4.0 (.docx
Cyber Security in Industry 4.0
Cyber Security in Industry 4.0 (IEEE) Using Emerging Technology to Improve Compliance As cyber threats, malicious software, and cyber-attacks continue to escalate in sophistication, and no industry can remain immune to these threats. The IEEE has used industry-inspired advances in innovation and implementation to promote the highest level of cybersecurity standards for the most robustly protected information and communication technology infrastructure, from networks and telecommunication systems through websites, digital certificates, and passwords, and other software-based systems (Ardito et al., 2019). This Enhanced Canada Cybersecurity Standards and Certificates (ECCS&C) project strives to provide a common framework for enhanced cybersecurity across all sectors. The fourth industrial revolution is referred to as cybersecurity in Industry 4.0 and is encompassing three discrete components: machine learning, artificial intelligence, and automation.The effects of these four technologies will most certainly impact the processes and processes aspects of technology adoption. Over the next decade, we will most certainly see further and the further rise of robotics (Ardito et al., 2019).
The industrial revolution will begin with smart factory security systems. For now, those systems are secure, but many manufacturers will soon provide safeguards against attack and malware threats to help prevent malware attacks and lawsuits. The processes can look simple like a boiler next to a giant hexagon. For example, all these processes would trigger heating or cooling at some point, and the heating or cooling can be controlled by digital control boxes connected to a smart grid (Shi et al., 2019).
The industrial network will soon have more people connected in more complex networks, such as industrial warehouses. All of these buildings can communicate with each other and can remotely activate or deactivate automation systems to reduce manufacturing costs. The need for the defense, control, and monitoring of systems and networks. The blockchain is the most viable platform for these purposes (Shi et al., 2019). Decentralization is gaining respect and confidence on a global scale, and so there is a renewed emphasis on the blockchain in the industry. There is an abundance of articles on the blockchain's potential and benefits for companies. For example, more than fifty articles are covering the blockchain's potential for authentication, threat modeling, and development of social payment interfaces. Companies are beginning to explore smart contracts and smart systems for security, reputation, and data. All in all, it seems that all the evidence points to blockchain technology as the future of the financial industry (Shi et al., 2019).
References
Ardito, L., Petruzzelli, A. M., Panniello, U., & Garavelli, A. C. (2019). Towards Industry 4.0. Business Process Management Journal.
Shi, L., Chen, X., Wen, S., & Xiang, Y. (2019, December)..
Cyber Security and the Internet of ThingsVulnerabilities, T.docx
Cyber Security and the Internet of Things:
Vulnerabilities, Threats, Intruders
and Attacks
Mohamed Abomhara and Geir M. Køien
Department of Information and Communication Technology,
University of Agder, Norway
Corresponding Authors: {Mohamed.abomhara; geir.koien}@uia.no
Received 14 September 2014; Accepted 17 April 2015;
Publication 22 May 2015
Abstract
Internet of Things (IoT) devices are rapidly becoming ubiquitous while IoT
services are becoming pervasive. Their success has not gone unnoticed and
the number of threats and attacks against IoT devices and services are on the
increase as well. Cyber-attacks are not new to IoT, but as IoT will be deeply
interwoven in our lives and societies, it is becoming necessary to step up
and take cyber defense seriously. Hence, there is a real need to secure IoT,
which has consequently resulted in a need to comprehensively understand the
threats and attacks on IoT infrastructure. This paper is an attempt to classify
threat types, besides analyze and characterize intruders and attacks facing IoT
devices and services.
Keywords: Internet of Things, Cyber-attack, Security threats.
1 Introduction
The recent rapid development of the Internet of Things (IoT) [1, 2] and its
ability to offer different types of services have made it the fastest growing
technology, with huge impact on social life and business environments. IoT has
Journal of Cyber Security, Vol. 4, 65–88.
doi: 10.13052/jcsm2245-1439.414
c© 2015 River Publishers. All rights reserved.
66 M. Abomhara and G. M. Køien
gradually permeated all aspects of modern human life, such as education,
healthcare, and business, involving the storage of sensitive information about
individuals and companies, financial data transactions, product development
and marketing.
The vast diffusion of connected devices in the IoT has created enormous
demand for robust security in response to the growing demand of millions or
perhaps billions of connected devices and services worldwide [3–5].
The number of threats is rising daily, and attacks have been on the increase
in both number and complexity. Not only is the number of potential attackers
along with the size of networks growing, but the tools available to potential
attackers are also becoming more sophisticated, efficient and effective [6, 7].
Therefore, for IoT to achieve fullest potential, it needs protection against
threats and vulnerabilities [8].
Security has been defined as a process to protect an object against physical
damage, unauthorized access, theft, or loss, by maintaining high confidential-
ity and integrity of information about the object and making information about
that object available whenever needed [7, 9]. According to Kizza [7] there is no
thing as the secure state of any object, tangible or not, because no such object
can ever be in a perfectly secure state and still be useful. An object is secure if
the process can maintain its maximum intrinsic value under different condi-
tions. S.
Cyber Security Gone too farCarlos Diego LimaExce.docx
Cyber Security Gone too far
Carlos Diego Lima
Excelsior College
BNS301 National Security Ethics and Diversity
How far is it too far when protecting the peoples' rights in cyberspace and its national security? In an ever-evolving cyber world, many states tend to infringe on citizens' cyber information privacy for their own accord. Sometimes governments overstep boundaries and bend the rules to protect the land and overstep the peoples' privacy to enforce rules and regulations. My final paper will analyze rules and regulations within the Cybersecurity realm within the United States. The National Security Strategy is a good guideline on the laws and what the U.S is looking to implement soon. This paper intends not to make conspiracy theories to show facts and existing laws and regulations on how the citizens' privacy has no longer been protected and some examples of historical events. (Snowden) had an ethical dilemma when he made his decisions. My paper will include my opinions and the bullet points below to construct a good argument on how the U.S can protect its citizens' privacy.
· National Security Strategy
· Cyber laws within the United States
· Privacy Laws
· Phone settings
· Phone Companies and laws sharing information to the government
· Internal agencies search and espionage laws
Edgar, T. H. (2017). Beyond Snowden privacy, mass surveillance, and the struggle to reform the NSA. Washington, D.C: Brookings Institution Press.
J., T. P., & Upton, D. (2016). Cyber security culture: Counteracting cyber threats through organizational learning and training. Routledge.
Miloshoska, D., & Smilkovski, I. (2016).
Http://uklo.edu.mk/filemanager/HORIZONTI 2017/Horizonti serija A volume 19/14. Security and trade facilitation - the evidence from Macedonia- Milososka, Smilkovski.pdf.
HORIZONS.A, 19, 153-163. doi:10.20544/horizons.a.19.1.16.p14
Omand, D. (2018). Principled Spying: The Ethics of Secret Intelligence. Georgetown University Pre Omand, D. (2018). Principled Spying: The Ethics of Secret Intelligence. Georgetown University Press.
Zimmerman, R. (2015). The Department of Homeland Security: Assessment, recommendations, and appropriations. New York: Nova.
Running Head: METHODS, RESULTS AND DISCUSSION 1
METHODS, RESULTS AND DISCUSSION
Kaytlin De Los Santos
Florida International University
METHODS, RESULTS AND DISCUSSION 2
Methods, Results and Discussion
Methods
Participants
One hundred and thirty-nine participants were randomly selected and requested to fill a
questionnaire during the study. Every one of the 48 researchers looked for about 3 participants
each who were strangers to them or students at FIU. The participants needed to have not taken a
psychology research methods class in the fall of 2019.
Male participants for the study were 53 which accounted 38.1% while female participants
were 86 which accounted for 61.9% of the total number of particip.
CW 1R Checklist and Feedback Sheet Student Copy Go through this.docx
CW 1R Checklist and Feedback Sheet: Student Copy
Go through this checklist before you submit your CW 1R assessment. You can also use this sheet to make notes on your tutor’s feedback in the following areas. This information will be essential when you are improving your draft.
Tutor’s comments
Part 3
Is your referencing complete and accurate?
Part 1
Have you evaluated the required number of sources?
Have you included all the sources in your evaluation in your list?
Is it clear how you have identified your sources as reliable and appropriate for academic use? Have you considered a number of aspects eg. currency, authority, etc?
Are your sources all clearly relevant to your topic?
Have you explained the key points or identified useful data from each source? Have you explained points in your own words?
Have you noted how you will use the source in your essay? Will it support a point / provide data / offer a counter-argument?
Have you identified the relationship between the information you have read? Do articles support an argument presented in another source? Provide additional information? Offer an alternative view?
Part 2
Have you included all your sources in part 2 in your outline?
Is your introduction clear? Have you included: the background /context for your essay? An overview of the essay structure?
Is your position clear?
Does your position relate to the main body of the essay? Do all your points relate to your position?
Is the development of your argument logical throughout your outline? Do any paragraphs seem repetitive / irrelevant or out of place?
For each paragraph
Is it clear how each paragraph develops your argument?
Does each paragraph focus and develop one key point?
Is the topic sentence clear?
Do the supporting points develop the topic sentence?
Is there clear evidence / data to support your points?
Are citations included for the support you will use?
Have you used more than one source for each paragraph?
Conclusion
Does your conclusion effectively answer your question?
1
BERNICE BOBS HER HAIR
by
F. Scott Fitzgerald
After dark on Saturday night one could stand on the first tee
of the golf-course and see the country-club windows as a
yellow expanse over a very black and wavy ocean. The
waves of this ocean, so to speak, were the heads of many
curious caddies, a few of the more ingenious chauffeurs, the
golf professional's deaf sister--and there were usually several
stray, diffident waves who might have rolled inside had they
so desired. This was the gallery.
The balcony was inside. It consisted of the circle of wicker
chairs that lined the wall of the combination clubroom and
ballroom. At these Saturday-night dances it was largely
feminine; a great babel of middle-aged ladies with sharp eyes
and icy hearts behind lorgnettes and large bosoms. The main
function of the balcony was critical. It occasionally showed
grudging admira.
CW 1 Car Industry and AIby Victoria StephensonSubmission.docx
CW 1 Car Industry and AI
by Victoria Stephenson
Submission date: 03-Jan-2020 12:53PM (UTC+0000)
Submission ID: 1239134764
File name: 14900_Victoria_Stephenson_CW_1_Car_Industry_and_AI_278016_1651532176.docx (39.1K)
Word count: 2448
Character count: 13114
Overall structure looks clear, but what is the main focus of paragraph
5?
Non-academic source
Referencing error
Good point /
s
Pt 1. Search method
issue 1
This is not the title of the article - it is 'Driving Tests Coming for Autonomous Cars'. Make sure your referencing
is accurate.
Pt 1. Search method
issue
This article does not come up on a Google Scholar
search.
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QM
QM
FINAL GRADE
60/100
CW 1 Car Industry and AI
GRADEMARK REPORT
GENERAL COMMENTS
Instructor
Source Selection: 6 (One merit criteria met; two of the
sources are less academic)
Source Evaluation and Use of Sources: 7 (Both Merit
criteria met)
Processing Text: 6.5 (mid-mark) One Distinction criteria
met - main points are all clear, support is repetitive /
less clear in places - make sure you give specific
examples / data).
Research and Understanding: 4.5 - mid-mark awarded.
Search methods are unclear / could not be followed.
Conclusions are good and clearly indicate reading has
been undertaken and understood.
24 / 40
PAGE 1
Text Comment. Overall structure looks clear, but what is the main focus of paragraph 5?
PAGE 2
Non-academic source
Remember that your sources must be reliable/trustworthy. This means they should be books,
academic journal articles, or reports from governments or international organisations. Do not use
general websites as primary sources.
Referencing error
QM
QM
QM
QM
QM
QM
QM
Check the guidelines on the cover page of this submission template to make sure you have
formatted the reference accurately.
Good point / s
Pt 1. Search method issue
You have not explained where you found your source or have used a non-academic search engine.
This is not good practice for academic study; please use either Google Scholar, StarPlus or the
reference lists of other related academic papers.
Comment 1
Google Scholar would be a better starting point, or you could follow up on research cited in the
website article to make sure that the research is academic and non-biased.
PAGE 3
Text Comment. This is not the title of the article - it is 'Driving Tests Coming for Autonomous
Cars'. Make .
CWTS CWFT Module 7 Chapter 2 Eco-maps 1 ECO-MAPS .docx
CWTS
CWFT Module 7 Chapter 2
Eco-maps
1
ECO-MAPS
The eco-map helps to identify family resources at-a-glance. Areas of strength and concern are presented to assist in
creating a picture of the family’s world. Information is gathered in circles. Eco-maps are a snapshot in time.
Periodically update changes in connections to resources—especially natural familial and community resources to
maximize usefulness of the tool. The list below helps spur questions and generate deeper discussion about resources
and strengths during the initial visit.
Extended Family Medical/Health Care
Who is in the area that can be a support for you ALL family members: physical illness or disease
What kind of relationship Effects of chemical use
What kind of insurance
Income Effects of chemical use
Financial status Access to medical care
Sources of income Psychological illness, disease
Budgeting
Social Services/Resources
Friends County or Tribal/Financial Services/Child Welfare
Close – Supportive – Conflictive Names of workers
Where located Neighborhood centers
What kind of contact - frequency Agencies / counseling involved with in the past
Positive or negative experiences
Recreation
What do you do for fun Work/School
What do you do for relaxation Employment—past/present
What would you like to do What work are you interested in pursuing
Interests and / or hobbies What type of skills, vocation
What have you done in the past Degree or school until what grade
Positive or negative experiences
Spiritually/Religion
Spirituality and/or religious affiliation growing up Neighborhood
What kind of experiences did you have How long at present home
With what activities were you involved What is your neighborhood like
Current spiritual beliefs and religious affiliations Do you feel safe in your home and neighborhood
Where did you grow up, and what was it like
When showing connections with the ecomap, indicate the nature of the connections with a descriptive word or by
drawing different kinds of lines:
Strong connections: ----------
Tenuous connections: ._._._._
Stressful connections: //////
Draw arrows along the connection lines to signify the flow of energy and resources.
Identify significant people and fill in empty circles as needed. See the example Kelly Family below.
CWTS
CWFT Module 7 Chapter 2
Eco-maps
2
CHURCH/SPIRITUALITY
RECREATION
WORK/SCHOOL
FRIENDS
Extended Family/
Significant Others NEIGHBORHOOD
INCOME
SOCIAL SERVICES/
RESOURCES
NAME: ________________________
MEDICAL/
HEALTH CARE
STRENGTHS:
CONCERNS:
CWTS
CWFT Module 7 Chapter 2
Eco-maps
3
KELLY
FAMILY
Example
HEALTH CARE
EXTENDED
FAMILY
Absent father
WILLIAM
13
VERONA
9
GLORIA
14
SCHOOL
HOUSING:
Homeless
DANGEROUS
NEIGHBORHOOD
CHILD
WELFARE
(foster homes)
MFIP
BENEFITS
JOB TRAINING
Vocational
Rehabilitation
Prog.
Cw2 Marking Rubric Managerial Finance0Fail2(1-29) Fail.docx
Cw2 Marking Rubric Managerial Finance
0
Fail
2
(1-29) Fail
30-39
Fail
40-49
3rd
50-59
2:2
60-69
2:1
70+
1st
Grade Descriptors (Right)
Learning Pillars, Criterion Description and Expectations (Below)
Module Learning Outcome and Industry Competencies
Weighting
No attempt, No submission, Absent
Unsatisfactory, Poor, Week
Incomplete, Inadequate, Limited
Basic, Satisfactory, Sufficient
Appropriate, Fair, Reasonable,
Commendable, Competent, Judicious
Highly Commendable, Outstanding, Exceptional
1
Professional Skills - Executive Summary - Degree to which the executive summary explains the key themes and outcomes of the report in a one page summary
1A,1C
5%
As per grade descriptor
Poor attempt at identifying and
including key themes and/or outcomes. Is unlikely to be limited to one page only
The summary is limited in approach and
therefore incomplete. Possibly over one page in length.
Covers most of the key themes and
outcomes, basic use of information and sources, likely over one page in length.
A one page summary, which provides a
fair and appropriate executive summary to the report.
A commendable, one page summary.
Efficient structure which conveys and logically explains key themes and outcomes.
A strong one page summary. Which is
proficient in explaining key themes and outcomes. Very good structure to the summary.
2
Knowledge and Understanding:
- Introduction completeness and clarity of introduction to the organisation, background, context and rationale for the report being prepared
LO5,4A,4B,5A
10%
As per grade descriptor
Unsatisfactory introduction to the
organisation and background to report. Poor rational is presented. The scope of the report is very broad.
Incomplete introduction and/or background,
inadequate rationale for the report presented. Scope not adequately defined
Acceptable intro and/or background.
Somewhat basic rationale for the research presented. Satisfactory definition of report scope.
Appropriate introduction and/or
background. Fair rationale for the report presented. Scope reasonably well defined.
Commendable introduction and
background presented. Competent rationale presented. Scope well defined.
A strong and well articulated
introduction, the background is proficiently presented with excellent explanation of rationale to the report.
Scope very well defined.
3
Cognitive (thinking) Skills: Literature review:
Information is gathered from multiple, research- based sources. The appropriate content in consideration is covered in depth without being redundant. Sources are cited when specific statements are made. Significance to the
course is unquestionable
LO2,4A,1C,3C,3D
10%
As per grade descriptor
The literature review is
unsatisfactory in that the research content is irrelevant and/or incomplete with poor analysis and conclusions.
The literature review is inadequate in
that the research content is limited and/or incomplete with the same for it's analysis and conclusions.
The review is a.
Cyber AttacksProtecting National Infrastructure, 1st ed.Ch.docx
Cyber Attacks
Protecting National Infrastructure, 1st ed.
Chapter 6
Depth
Copyright © 2012, Elsevier Inc.
All Rights Reserved
1
Introduction
Anylayerofdefensecanfailatanytime,thusthe
introduction of
defense in depth
Aseriesofprotectiveelementsisplacedbetweenan
asset and the adversary
Theintentistoenforcepolicyacrossallaccesspoints
Copyright © 2012, Elsevier Inc.
All rights Reserved
2
Chapter 6 – Depth
Fig. 6.1 – General defense in depth schema
Copyright © 2012, Elsevier Inc.
All rights Reserved
3
Chapter 6 – Depth
Effectiveness of Depth
Quantifyingtheeffectivenessofalayereddefenseis often difficult
Effectivenessisbestdeterminedbyeducatedguesses
Thefollowingarerelevantforestimating
effectiveness
– Practical experience
– Engineering analysis
– Use-case studies
– Testing and simulation
Copyright © 2012, Elsevier Inc.
All rights Reserved
4
Chapter 6 – Depth
Fig. 6.2 – Moderately effective single layer of protection
Copyright © 2012, Elsevier Inc.
All rights Reserved
5
Chapter 6 – Depth
Effectiveness of Depth
• Whenalayerfails,wecanconcludeitwaseither
flawed
or
unsuited
to the target environment
• Nolayeris100%effective—thegoalofmakinglayers “highly” effective is more realistic
Copyright © 2012, Elsevier Inc.
All rights Reserved
6
Chapter 6 – Depth
Fig. 6.3 – Highly effective single layer of protection
Copyright © 2012, Elsevier Inc.
All rights Reserved
7
Chapter 6 – Depth
Fig. 6.4 – Multiple moderately effective layers of protection
Copyright © 2012, Elsevier Inc.
All rights Reserved
8
Chapter 6 – Depth
Layered Authentication
Anationalauthenticationsystemforeverycitizen would remove the need for multiple passwords, passphrases, tokens, certificates, and biometrics that weaken security
Singlesign-on(SSO)wouldaccomplishthis authentication simplification objective
However,SSOaccessneedstobepartofa multilayered defense
Copyright © 2012, Elsevier Inc.
All rights Reserved
9
Chapter 6 – Depth
Fig. 6.5 – Schema showing two layers of end-user authentication
Copyright © 2012, Elsevier Inc.
All rights Reserved
10
Chapter 6 – Depth
Fig. 6.6 – Authentication options including direct mobile access
Copyright © 2012, Elsevier Inc.
All rights Reserved
11
Chapter 6 – Depth
Layered E-Mail Virus and Spam Protection
Commercialenvironmentsareturningtovirtual,in- the-cloud solutions to filter e-mail viruses and spam
Tothatsecuritylayerisaddedfilteringsoftwareon individual computers
Antivirussoftwarehelpful,butuselessagainstcertain attacks (like botnet)
Copyright © 2012, Elsevier Inc.
All rights Reserved
12
Chapter 6 – Depth
Fig. 6.7 – Typical architecture with layered e-mail filtering
Copyright © 2012, Elsevier Inc.
All rights Reserved
13
Chapter 6 – Depth
Layered Access Controls
• Layeringaccesscontrolsincreasessecurity
• Addtothisthelimitingofphysicalaccesstoassets
• Fornationalinfrastructure,assetsshouldbecovered by as many l.
CVPSales price per unit$75.00Variable Cost per unit$67.00Fixed C.docx
CVPSales price per unit$75.00*Variable Cost per unit$67.00*Fixed Cost$100,000.00*Targeted Net Income$0.00*(assume 0 if you want to calculate breakeven)Calculated Volume12,500calculated* inputted by user
Social Networking Channels
Thomas Lamonte Esters
Independence University
29 September 2018
SOCIAL NETWORKING CHANNELS 1
I dislike social networking sites because of the dangerous hazards connected to it.
The ProCon article vividly describes the numerous benefits that are attached to the social networking sites such as connecting people, enhancing advertising and marketing, promoting research and education, assisting to spread information faster as compared to other media, connecting employers and employees and assisting the government to identify and prosecute criminals. These are just a few examples that the article illustrates to support the necessity of the social networking sites in the society today. According to the article, the social networking channels have significantly transformed different sectors such as businesses for the better since they can sell their products and services globally (Procon.org, 2018).
However, the detrimental effects connected with the social networking channels are also numerous and most of them may lead to permanent damage to our lives. It is very clear that the education is the backbone of our lives and also the key to success. Currently, about 69% of the American population use social media channels which is a drastic increase in the usage from 2008 where about 26% of the Americans were connected to the social media (Procon.org, 2018). Most of the social networking sites users are the youths who are in their lower grade level, colleges or even universities. The research shows that using social media when handling assignments decreases the quality of work and makes the students drop in their performance. Education is a core value to a successful life and allowing social media to intrude in the academics will be detrimental since it will lead to the production of incompetent individuals who may end up causing problems in the society (Rowell, 2015).
Moreover, the social media channels expose individuals’ to privacy problems and intrusion by any interested parties. In fact, nothing which is shared in the social media channels is private. According to the survey conducted, 81% of the people surveyed believed that social media is insecure. The government through the NSA (National Security Agencies) intrudes to people’s data and communication in social media meaning that their private information ends up in the hands of the government. Many people do not know about social media privacy settings and this means that they leave their social media accounts prone to invasion (Procon.org, 2018). Viruses such as Steck. Evl can also be propagated via the social media to cause harm to the users. Most of these viruses are spies and send users priv.
CYB207 v2Wk 4 – Assignment TemplateCYB205 v2Page 2 of 2.docx
CYB/207 v2
Wk 4 – Assignment Template
CYB/205 v2
Page 2 of 2
NIST Risk Management Framework Step
What is the key NIST Special Publication that guides this step?
What are the typically deliverables for this step??
Who typically works on the deliverables for this step??
Step 1
Categorize
<(list NIST special pub)
(Describe the deliverable)
(List Author)
Step 2
Select
Step 3
Implement
Step 4
Assess
Step 5
Authorize
Step 6
Monitor
Copyright 2020 by University of Phoenix. All rights reserved.
Copyright 2020 by University of Phoenix. All rights reserved.
A Selection From
HAMMURABI'S CODE OF LAWS
(circa 1780 B.C.)
Translated by L. W. King
CODE OF LAWS
2. If any one bring an accusation against a man, and the accused go to the river and leap into the river, if he sink in the river his accuser shall take possession of his house. But if the river prove that the accused is not guilty, and he escape unhurt, then he who had brought the accusation shall be put to death, while he who leaped into the river shall take possession of the house that had belonged to his accuser.
3. If any one bring an accusation of any crime before the elders, and does not prove what he has charged, he shall, if it be a capital offense charged, be put to death.
6. If any one steal the property of a temple or of the court, he shall be put to death, and also the one who receives the stolen thing from him shall be put to death.
14. If any one steal the minor son of another, he shall be put to death.
15. If any one take a male or female slave of the court, or a male or female slave of a freed man, outside the city gates, he shall be put to death.
17. If any one find runaway male or female slaves in the open country and bring them to their masters, the master of the slaves shall pay him two shekels of silver.
21. If any one break a hole into a house (break in to steal), he shall be put to death before that hole and be buried.
22. If any one is committing a robbery and is caught, then he shall be put to death.
25. If fire break out in a house, and some one who comes to put it out cast his eye upon the property of the owner of the house, and take the property of the master of the house, he shall be thrown into that self-same fire.
59. If any man, without the knowledge of the owner of a garden, fell a tree in a garden he shall pay half a mina in money.
108. If a tavern-keeper (feminine) does not accept corn according to gross weight in payment of drink, but takes money, and the price of the drink is less than that of the corn, she shall be convicted and thrown into the water.
112. If any one be on a journey and entrust silver, gold, precious stones, or any movable property to another, and wish to recover it from him; if the latter do not bring all of the property to the appointed place, but appropriate it to his own use, then shall this man, who did not bring the property to hand it over, be convicted, and he shall pay fivefold for all that had been entrusted to him.
.
CUSTOMERSERVICE-TRAINIGPROGRAM 2 TA.docx
CUSTOMER SERVICE- TRAINIG PROGRAM
2
TABLE OF CONTENTS
Introduction ------------------------------------------------------------------------------------------------------------3
Training Needs Analysis ---------------------------------------------------------------------------------------------4
Training Design -------------------------------------------------------------------------------------------------------9
Training Objectives --------------------------------------------------------------------------------------------------10
Training Methods ----------------------------------------------------------------------------------------------------11
Training Development ----------------------------------------------------------------------------------------------13
Training Evaluation -------------------------------------------------------------------------------------------------14
Appendix I ------------------------------------------------------------------------------------------------------------16
References ------------------------------------------------------------------------------------------------------------17
3
INTRODUCTION
Background
In contrast to Walmart’s ability in maintaining leadership as a multinational retail aiming sustainability,
corporate philanthropy and employment opportunity, the company is falling behind in terms of customer
service satisfaction. Despite to the effort of Walmart’s executives throughout these years, in building a better
relationship with their customers, it seems they remain still unsuccessful. This can be measured as their
satisfaction rating levels are still extremely low when compared to other businesses in the same industry. Per
the American Customer Satisfaction Index (ACSI) annual ranking for 2016, Walmart, “still between one of
the 10 companies with the worst customer satisfaction”. (Tim Denman-March 01, 2016)
Since we all recognize the crucial importance that represents to any business keeping their customers happy,
not only with the price of the product but most important with the service provided. I will create a training
plan mainly focused in the delivery of effective customer service practices for all Walmart customer services
associates. This training program will provide to all Walmart’s new hires and current associates the
opportunity of not only learning, but also expanding, reinforcing and creating consistency of their knowledge
on how to deal with customers in different situations. How to improve happiness for the customers while
shopping and how to improve the associate’s customer service attitude and efficiency with the goal of
offering an outstanding service. Ultimately, to achieve delivering an enjoyable shopping experience to all
Walmart’s clients. This training will be presented in five different modules; each module will represent a
fundamental aspect inside of customer service job in order to make the associates.
Customer Service Test (Chapter 6 - 10)Name Multiple Choice.docx
Customer Service
Test (Chapter 6 - 10)
Name:
Multiple Choice Questions (3 points each – please highlight your response)
1) ____ The Regional Sales Manager of a medical device company is an assertive person who proactively engages in confrontational dialogue during sales meetings of his company. Being a forceful businessman, he prefers firm handshakes in his interactions and is inclined to project a confident, arrogant demeanor. He is most likely to prefer what personality style:
a. Inquisitive
b. Rational
c. Expressive
d. Decisive
2) ____ An individual who favors solitary leisure activities over people-oriented activities is most likely to adopt what personality style:
a. Decisive
b. Expressive
c. Inquisitive
d. Rational
3) ____ People who adopt the inquisitive style differ from people who adopt the expressive style in that the former tends to be more like which of the following:
a. Volunteers feelings freely
b. Be very punctual and time conscious
c. Enjoys engaging individuals in person
d. Prefers informality and closeness in interactions
4) ____ A customer approaches a salesperson to discuss details of a product he is interested in. Given her preference for the expressive style, which of the following would the customer likely be interested in:
a. The bottom line of using the product
b. Instructions that discuss the use of the product
c. Questions related to rebates and other technical information
d. The color and sizes that the product is available in
5) ____ A good way to establish good relationships with an internal customer is to:
a. Tell your co-worker about all your work and family challenges
b. Wear strong fragrances to make sure you get noticed
c. Stay connected by stopping by their work area periodically
d. Forward your calls to him/her when you are away from your desk
6) ____ One strategy for dealing with talkative customers is to:
a. Ignore all the other customers while listening to them
b. Roll your eyes and look away
c. Direct them to your co-workers
d. Used closed-end questions to guide the conversation
7) ____ Which of the following is the last step of the problem solving model:
a. Evaluate the alternatives
b. Identify the alternatives
c. Monitor the results
d. Make a decision
8) ____ The Customer Experience Representative is confronted by an upset customers and uses a problem solving model to address the issue. She first identified the problem. The next step she should take is:
a. Monitor the results
b. Identify the alternatives
c. Make a decision
d. Evaluate the alternatives
9) ____ The last step of the service recover process is:
a. Show compassion
b. Conduct a follow up
c. Take further action
d. Apologize another time
10) ____ Which of the following statements is an example of an individualistic culture:
a. A country that provides all of it citizens with complete healthcare
b. A native tribe whose members pursue personal goals over the tribe’s
c. An ethnic group that runs all its decis.
Customer Value Funnel Questions1. Identify the relevant .docx
Customer Value Funnel Questions
1. Identify the relevant macroenvironmental factors (level 1). What impact do these issues have on the focal organization?
2. Discuss the market factors (level 2). How do collaboration, competition, suppliers and regulators affect the performance of the focal organization?
.
Customer service is something that we have all heard of and have som.docx
Customer service is something that we have all heard of and have some degree of familiarity with. However, customer service issues are a frequent complaint amongst customers. Using the Internet or another resource identify an organization with a reputation in customer service excellence. Then find another that has had a long history of customer service issues and complaints.
How do organizations promote customer service excellence?
What are the effects of poor customer service?
How does quality tie into customer service?
How can organizations improve their customer service models?
.
Customer requests areProposed Cloud Architecture (5 pages n.docx
Customer requests are:
Proposed Cloud Architecture (5 pages needed from step 1 to step 5)
Final Report Evaluating AWS and Azure Providers (5 pages (step1 to5) + 2 pages from step 6 to 7 = the final report would be 7 pages), also you will find
the template for the final
report is on the last pages
Below are the instructions
Since you have become familiar with the foundations of cloud computing technologies, along with their risks and the legal and compliance issues, you will now explore cloud offerings of popular cloud providers and evaluate them to recommend one that would be the best fit for BallotOnline.
In this project, you will first learn about networking in the cloud and auxiliary cloud services provided by cloud vendors. Next, you will explore cloud computing trends, best practices, and issues involved in migrating IT deployments to the cloud, as well as typical architectures of cloud deployments. Then, you will apply your findings to propose a general architecture for BallotOnline’s cloud deployment to best address the company’s business requirements.
Once you have selected a deployment architecture, you will research two leading cloud vendors: Amazon Web Services (AWS) and Microsoft Azure. Exploring and comparing the tools available for application migration will enable you to recommend a vendor to the executives in your final report. The final deliverable is a written report to BallotOnline management, describing the results of your research and recommending the cloud deployment architecture and the vendor for its deployment, with justification.
Your final report should demonstrate that you understand the IT needs of the organization as you evaluate and select cloud providers. The report should include your insights on the appropriate direction to take to handle the company’s IT business needs. You will also be assessed on the ability to integrate relevant risk, policy, and compliance consideration into the recommendations, as well as the clarity of your writing and a demonstration of logical, step-by-step decision making to formulate and justify your ideas.
Check the
Project 3 FAQ thread
in the discussion area for any last-minute updates or clarifications about the project.
Step 1: Research Networking and Auxiliary Services in the Cloud
The executives at BallotOnline have been impressed with your research on cloud computing thus far. While there are a variety of
cloud providers
, BallotOnline is considering using Amazon Web Services (AWS) and Microsoft Azure, two of the top providers in the market. BallotOnline's executives want you to help determine which would be the best provider for the organization.
You will start with learning about
internet networking basics
and
cloud networking
. You will also research many
cloud services
that cloud providers make available to their customers to help them take full advantage of cloud service and deployment models.
Step 2: Research Cloud Trends, Best Practices, and Mig.
Customer Relationship Management Presented ByShan Gu Cris.docx
Customer Relationship Management
Presented By:
Shan Gu
Cristobal Vaca
Amber Vargas
Jasmine Villasenor- Team Leader
Xiaoqi Zhou
1
IST 309
Professor He
Group 10
3/18/20
23-25 minute presentation
Overview
Introduction to Customer Relationship Management (CRM)
Objectives of CRM
Different forms of CRM
Examples of businesses that use CRM
The problem, context, & architecture of CRM
The state of art & current best practices of CRM
Advantages and Disadvantages of CRM
Recommendations
2
Introduction to CRM
Customer relationship management (CRM) is an approach to manage a company's interaction with current and potential customers
It’s seen as both an organizational strategy & information technology
Takes form in various systems and applications
Builds sustainable long-term customer relationships that create value for both the company and it’s customers
Contributes to customer retention & expansion of their relationships with advantageous existing customers
Obtains new customers
3
It uses data analysis about customers' history with a company to improve business relationships with customers, specifically focusing on customer retention and ultimately driving sales growth.
CRM helps companies acquire new customers and retain and expand their relationships with profitable existing customers. Retaining customers is particularly important because repeat customers are the largest generator of revenue for an enterprise. Also, organizations have long understood that winning back a customer who has switched to a competitor is vastly more expensive than keeping that customer satisfied in the first place.
The goal is simple: Improve business relationships. A CRM system helps companies stay connected to customers, streamline processes, and improve profitability.
Objectives
Who is CRM for?
Large businesses
Small businesses
Customers of both types of businesses listed above
4
Key Features:
stay connected to customers
streamline processes
provide visibility & easy access to data
improve efficiency & profitability
How does CRM benefit businesses?
Provides a clear overview of your customers
Can be used as both a sales and marketing tool
Contributes information from HR → Customer service → Supply-chain management
A CRM system gives eve#ryone — from sales, customer service, business development, recruiting, marketing, or any other line of business — a better way to manage the external interactions and relationships that drive success. A CRM tool lets you store customer and prospect contact information, identify sales opportunities, record service issues, and manage marketing campaigns, all in one central location — and make information about every customer interaction available to anyone at your company who might need it.
Some of the biggest gains in productivity can come from moving beyond CRM as a sales and marketing tool, and embedding it in your business – from HR to customer services and supply-chain management.
E.
Custom Vans Inc. Custom Vans Inc. specializes in converting st.docx
Custom Vans Inc. Custom Vans Inc
. specializes in converting standard vans into campers. Depending on the amount of work and customizing to be done, the customizing could cost less than $1,000 to more than $5,000. In less than four years, Tony Rizzo was able to expand his small operation in Gary, Indiana, to other major outlets in Chicago, Milwaukee, Minneapolis, and Detroit.
Innovation was the major factor in Tony’ s success in converting a small van shop into one of the largest and most profitable custom van operations in the Midwest. Tony seemed to have a special ability to design and develop unique features and devices that were always in high demand by van owners. An example was Shower-Rific, which Tony developed only six months after he started Custom Vans Inc. These small showers were completely self-contained, and they could be placed in almost any type of van and in a number of different locations within a van. Shower-Rific was made of fiberglass and contained towel racks, built-in soap and shampoo holders, and a unique plastic door. Each Shower-Rific took 2 gallons of fiberglass and 3 hours of labor to manufacture.
Most of the Shower-Rifics were manufactured in Gary, in the same warehouse where Custom Vans Inc. was founded. The manufacturing plant in Gary could produce 300 Shower-Rifics in a month, but that capacity never seemed to be enough. Custom Vans shops in all locations were complaining about not getting enough Shower-Rifics, and because Minneapolis was farther away from Gary than the other locations, Tony was always inclined to ship Shower-Rifics to the other locations before Minneapolis. This infuriated the manager of Custom Vans at Minneapolis, and after many heated discussions, Tony decided to start another manufacturing plant for Shower-Rifics at Fort Wayne, Indiana.
The manufacturing plant at Fort Wayne could produce 150 Shower-Rifics per month. The manufacturing plant at Fort Wayne was still not able to meet current demand for Shower-Rifics, and Tony knew that the demand for his unique camper shower would grow rapidly in the next year. After consulting with his lawyer and banker, Tony concluded that he should open two new manufacturing plants as soon as possible. Each plant would have the same capacity as the Fort Wayne manufacturing plant. An initial investigation into possible manufacturing locations was made, and Tony decided that the two new plants should be located in Detroit, Michigan; Rockford, Illinois; or Madison, Wisconsin. Tony knew that selecting the best location for the two new manufacturing plants would be difficult. Transportation costs and demands for the various locations were important considerations.
The Chicago shop was managed by Bill Burch. This Custom Vans shop was one of the first established by Tony, and it continued to outperform the other locations. The manufacturing plant at Gary was supplying the Chicago shop with 200 Shower-Rifics each month, although Bill knew that the demand for the.
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LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
analyze the transformations that have taken place over the course of a decade.
The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
more evident. A crucial element of this impact is the alteration of vegetation cover, which plays a
significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
like India, rapid population growth and the emphasis on extensive resource exploitation can lead
to significant land degradation, adversely affecting the region's land cover.
Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
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1. (TCO A) Which of the following distinguishes governmental.docx
- 1. 1. (TCO A) Which of the following distinguishes governmental entities from nongovernmental not-for-profit organizations? The power to enact and enforce a tax levy. Absence of profit motive. Resource providers do not expect benefits proportional to the resources provided. Absence of a defined ownership interest that can be sold, transferred, or redeemed. 2. (TCO B)Expenditures are generally recorded and fund liabilities are recognized under which of the following? When goods and services are received, but only if resources are available in the fund. When purchases orders are issued, regardless of whether or not resources are available in the fund. When goods and services are received, regardless of whether or not resources are available in the fund. When the invoices are paid. 3. (TCO C) The general ledger journal entry in the General Fund to record actual expenditures and record the reversal of the associated encumbrance would include which of the following journal entry? A debit to the Encumbrance Account. A credit to the Encumbrance Account. A credit to Budgetary Fund Balance—Reserve for Encumbrance Account. A debit to the Accounts Payable account.
- 2. 4. (TCO D) Which of the following is a true statement regarding the use of a Special Revenue Fund? (Points : 5) Special Revenue Funds may be used when a government wishes to segregate income for specific purposes. Special Revenue Funds may only be used when a substantial portion of the resources are provided by restricted or committed revenue sources. Assigned resources can be accounted for in a Special Revenue Fund. Once a Special Revenue Fund is established by the governmental entity, it will continue to be a Special Revenue Fund until all of the resources are exhausted. 5. (TCO B) Which of the following is not a true statement regarding the government-wide financial statements? (Points : 5) The government-wide financial statements are not required to present prior-year data. The government-wide financial statements include a Statement of Net Assets, Statement of Activities, and Statement of Cash Flows. The government-wide financial statements include capital assets, include infrastructure, and reflect depreciation, except for the infrastructure using the modified approach. All of the above are true. 6. (TCO D) A donor pledged $300,000 to thefund raising drive of a local government to assist its police officers in obtaining the latest technology. The pledge was made on July 17, 2011 but was conditioned on the government raising an additional $300,000 from other donors. By the fiscal year-end of June 30, 2012, the local government had raised only $6,000 from other donors. What entry would be made for the initial pledge by the local government during the year ended June 30, 2012? (Points :
- 3. 5) Debit a receivable account and credit deferred revenues, a liability account. No entry is required. Debit a receivable account and credit the Fund Balance account. Debit a receivable account and credit a revenue account. 7. (TCOs A and B) Identify at least three items that are found in the Required Supplementary Information section of the Comprehensive Annual Financial Report. (Points : 10) 8. (TCO D) The City of Davenport adopted the following budget for fiscal year 2012: Anticipated Revenues: Property Taxes $5,340,000 Licenses and Permits 523,000 Fines and Forfeits 425,000Total $6,288,000 Approved Expenditures: General Government $2,160,000 Public Safety 2,450,000 Public Works 1,560,000 Total $6,170,000
- 4. In addition, the City reported the following actual amounts for the same fiscal year: Revenues: Property Taxes $5,375,000 Licenses and Permits 519,000 Fines and Forfeits 437,000 Total $6,331,000 Expenditures-Current Year: General Government 2,175,000 Public Safety 2,490,000 Public Works 1,542,000 Total 6,207, 000 Required: Prepare a budgetary comparison schedule for the city ended June 30, 2012 assuming the fund balance of the General Fund (Budgetary Basis) was $598,000 on July 1, 2011. No “original budget” column will be required. Please include a “variance” column. Please arrange your budget utilizing the appropriate format. (Points : 10)
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