This document provides information about the textbook Psychology 2e, including the contributing authors and copyright details. It lists Rose M. Spielman, William J. Jenkins, and Marilyn D. Lovett as senior contributing authors. The document also provides contact information for OpenStax, the publisher, and notes that the textbook content is licensed under a Creative Commons attribution license.
Pray Mantis Symbology of Gods Prophets A Creation Symbol of Gods ProphetsSister Lara
Pray Mantis Symbology of Gods Prophets
A Creation Symbol of Gods Prophets an Online School of Prayer Student Workbook for Students to Study God's Creation and Their Prophetic Symbolism with Instructor Sister Lara
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This is the core training module in this award winning series for leadership and supervisory training. Leaders taking this course will learn how to lead effective meetings, maintain a team member's self-esteem, and courage team member participation.
Group Exercise Instructor Certification ManualJimmyGFlores
Get the NESTA Group Fitness Teacher course manual. 100% Online Course – Comprehensive Training – Certification – Complete Career System – Ongoing Support. Become a group exercise leader and teach classes at your local gym, health club or fitness center. Help out at schools. You can also work with private clients in their homes. NESTA offers you many other courses, fitness trainer manual and career programs.
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Christian Mysticism Christian Meditation and Pauline Christianity SoteriologySister Lara
Christian Mysticism
Christian Meditation and Pauline Christianity Soteriology is a Student Workbook for Online School of Prayer Students to continue their studies in Christian Mysticism and Christian Meditation in Pauline Christianity with Instructor Sister Lara at Online School of Prayer Learning Center.
http://onlineschoolofprayer.webs.com
Pray Mantis Symbology of Gods Prophets A Creation Symbol of Gods ProphetsSister Lara
Pray Mantis Symbology of Gods Prophets
A Creation Symbol of Gods Prophets an Online School of Prayer Student Workbook for Students to Study God's Creation and Their Prophetic Symbolism with Instructor Sister Lara
View a demo of the participant workbook for one of the Leadership Essentials Series Modules: Essential Skills of Leadership.
This is the core training module in this award winning series for leadership and supervisory training. Leaders taking this course will learn how to lead effective meetings, maintain a team member's self-esteem, and courage team member participation.
Group Exercise Instructor Certification ManualJimmyGFlores
Get the NESTA Group Fitness Teacher course manual. 100% Online Course – Comprehensive Training – Certification – Complete Career System – Ongoing Support. Become a group exercise leader and teach classes at your local gym, health club or fitness center. Help out at schools. You can also work with private clients in their homes. NESTA offers you many other courses, fitness trainer manual and career programs.
To learn more, please visit here: https://www.nestacertified.com/group-fitness-instructor/
Christian Mysticism Christian Meditation and Pauline Christianity SoteriologySister Lara
Christian Mysticism
Christian Meditation and Pauline Christianity Soteriology is a Student Workbook for Online School of Prayer Students to continue their studies in Christian Mysticism and Christian Meditation in Pauline Christianity with Instructor Sister Lara at Online School of Prayer Learning Center.
http://onlineschoolofprayer.webs.com
MarvelSoft LibraryAdmin helps schools to manage their library. You can maintain book stock details, borrowers details, due dates, books bard code labels, issue / return books from students and staff. generate various MIS reports
Booster Juice Expansion into the UK: A Marketing StrategyKate Taylor
This marketing plan was assigned in BUSI 4205: International Marketing at Carleton University. This assignment made it possible for students to familiarize themselves with strategic planning and decision making in international marketing as well as the applied information sources that are available to managers for researching foreign markets.
Christian Mystics Part One A Full Library of Over One Hundred Christian MysticsSister Lara
Christian Mystics Part One
A Full Library of Over One Hundred Christian Mystics is a student workbook offering over one hundred biographies in this part one study for Online School of Prayer Learning Center Students with Instructor Sister Lara
http://onlineschoolofprayer.webs.com
AN INVESTIGATION INTO LEADERSHIP EMERGENCE,
GROWTH, AND CULTURE AMONG EVANGELICAL
PASTORS OF TEGUCIGALPA, HONDURAS
This study investigated leadership emergence and growth from the perspective of a purposeful criterion sample of Evangelical pastors in Tegucigalpa, Honduras. Their description of their stories regarding how they emerged as leaders and how they grew as leaders was the primary source of data acquired through semi-structured interviews.
There is a need for greater clarify regarding the processes by which a person emerges and comes to embody the virtues and attributes needed for leadership. Leadership is culturally contingent, but there is a lack of specificity in understanding how the Latin American culture influences leadership emergence and growth.
Three research questions guided this study: (1) How do Evangelical pastors describe how they emerged as leaders?; (2) How do Evangelical pastors describe how they grew as leaders?; (3) What Latin American cultural elements can be observed in the Evangelical pastors’ descriptions of how they emerged and grew as leaders?
The literature discussed caudillismo, a prototype of leadership in Latin America, which includes elements of high-power distance, machismo, and paternalism.
Using snowball sampling, twenty-five pastors were chosen and the interview data revealed twelve processes by which these pastors emerged as leaders. For instance, the accompaniment of others was key as was having firsthand experiences in ministry, which moved them to compassionate, on-going action. They emerged because someone saw something in them, named it and opened up spaces (opportunities) for “acts of leadership.” Contrary to expectations, training played almost no role in emergence but did in leadership growth.
Seven processes were identified that promoted their growth, like being self-taught, sharing interdenominationally, and keeping an open mind. Six cultural dimensions were observed as having a direct influence (both positive and negative) on leadership emergence and growth: (1) High tolerance for uncertainty; (2) Diffuse culture; (3) Image of limited good; (4) Caudillismo; (5) Ascribed status; (6) Self-effacing (modesty).
This study meets the need for academic inquiry on leadership in Latin America, in Spanish, in the hope that it stimulates Latin Americans to analyze their own leadership, and informs expatriates who serve Latin Americans how to better participate with God in helping leaders emerge and grow.
MarvelSoft LibraryAdmin helps schools to manage their library. You can maintain book stock details, borrowers details, due dates, books bard code labels, issue / return books from students and staff. generate various MIS reports
Booster Juice Expansion into the UK: A Marketing StrategyKate Taylor
This marketing plan was assigned in BUSI 4205: International Marketing at Carleton University. This assignment made it possible for students to familiarize themselves with strategic planning and decision making in international marketing as well as the applied information sources that are available to managers for researching foreign markets.
Christian Mystics Part One A Full Library of Over One Hundred Christian MysticsSister Lara
Christian Mystics Part One
A Full Library of Over One Hundred Christian Mystics is a student workbook offering over one hundred biographies in this part one study for Online School of Prayer Learning Center Students with Instructor Sister Lara
http://onlineschoolofprayer.webs.com
AN INVESTIGATION INTO LEADERSHIP EMERGENCE,
GROWTH, AND CULTURE AMONG EVANGELICAL
PASTORS OF TEGUCIGALPA, HONDURAS
This study investigated leadership emergence and growth from the perspective of a purposeful criterion sample of Evangelical pastors in Tegucigalpa, Honduras. Their description of their stories regarding how they emerged as leaders and how they grew as leaders was the primary source of data acquired through semi-structured interviews.
There is a need for greater clarify regarding the processes by which a person emerges and comes to embody the virtues and attributes needed for leadership. Leadership is culturally contingent, but there is a lack of specificity in understanding how the Latin American culture influences leadership emergence and growth.
Three research questions guided this study: (1) How do Evangelical pastors describe how they emerged as leaders?; (2) How do Evangelical pastors describe how they grew as leaders?; (3) What Latin American cultural elements can be observed in the Evangelical pastors’ descriptions of how they emerged and grew as leaders?
The literature discussed caudillismo, a prototype of leadership in Latin America, which includes elements of high-power distance, machismo, and paternalism.
Using snowball sampling, twenty-five pastors were chosen and the interview data revealed twelve processes by which these pastors emerged as leaders. For instance, the accompaniment of others was key as was having firsthand experiences in ministry, which moved them to compassionate, on-going action. They emerged because someone saw something in them, named it and opened up spaces (opportunities) for “acts of leadership.” Contrary to expectations, training played almost no role in emergence but did in leadership growth.
Seven processes were identified that promoted their growth, like being self-taught, sharing interdenominationally, and keeping an open mind. Six cultural dimensions were observed as having a direct influence (both positive and negative) on leadership emergence and growth: (1) High tolerance for uncertainty; (2) Diffuse culture; (3) Image of limited good; (4) Caudillismo; (5) Ascribed status; (6) Self-effacing (modesty).
This study meets the need for academic inquiry on leadership in Latin America, in Spanish, in the hope that it stimulates Latin Americans to analyze their own leadership, and informs expatriates who serve Latin Americans how to better participate with God in helping leaders emerge and grow.
Author Sioux Cumming, INASP
Date October 2010
Summary These notes are intended as a guide to managing and publishing a
journal using the JOL system
The guidelines may be updated at any time
If any users find any errors, or would like to make any suggestions for
improvements, please send these to scumming@inasp.info
After watching the video on Earmarks httpswww.khanacademy..docxMARK547399
After watching the video on Earmarks:
https://www.khanacademy.org/humanities/ap-us-government-and-politics/interactions-among-branches-of-government/structures-powers-and-functions-of-congress/v/earmarks-pork-barrel-projects-and-logrolling
Discuss why might the ability of members of Congress to direct monies to projects in their states or districts help representation? How might it be unfair or damaging to the interests of the nation as a whole?
.
After watching City of God (Brazil, 2002) and reading Chapter 8 .docxMARK547399
After watching
City of God
(Brazil, 2002) and reading Chapter 8 of Looking at Movies. Explain the multiple functions of editing in that film. You need to bring
4 different examples of:
a) Organizing fragmented action and events b)Creating meaning through juxtaposition c).Creating spatial relationship between shots d). Establishing pace and rhythm.
.
After watching the video, Ten Strategies of a World-Class Comp.docxMARK547399
After watching the video,
Ten Strategies of a World-Class Computer Security Incident Response Team
ShmooCon 2013: Ten Strategies of a World-Class Computer Security Incident Response Team (Links to an external site.)
Discuss the ten strategies discussed in the video.
Research and find at least three (3) more recommendations needed to organize, fund and introduce a CSIRT.
Research and recommend a CSIRT strategy for each: 1) Global Business, 2) US-mid sized business, and a 3) Global non-profit business.
What would your recommendations be for Wilmington University?
.
After the recent security breach, Always Fresh decided to form a com.docxMARK547399
After the recent security breach, Always Fresh decided to form a computer security incident response team (CSIRT). As a security administrator, you have been assigned the responsibility of developing a CSIRT policy that addresses incident evidence collection and handling. The goal is to ensure all evidence collected during investigations is valid and admissible in court.
.
After taking this course and learning about various art forms, d.docxMARK547399
After taking this course and learning about various art forms, discuss ways that you would like to see and participate in the fine arts (perhaps more or different ways than before). Has any of the material from the course inspired you? Will your growing knowledge of the fine arts play a role in how you do your job or interact with others?
Short answer reflection of 75-100 words.
.
After watching the documentary Citizenfour and completing the re.docxMARK547399
After watching the documentary
Citizenfour
and completing the reading by Glenn Greenwald (Greenwald, 2014), write a two-page reflection essay (double space, 12-point Times New Roman, 1” margins). Organize your essay by addressing the following questions:
What are the societal implications when personal privacy is forfeited? Is privacy essential for a functioning democracy? Discuss.
What level of surveillance should governments be allowed over their citizens? When is the “protecting against terrorism and security” line crossed and personal privacy infringed upon? Discuss.
Both the documentary and the course reading by Greenwald revealed the U.S. government’s surveillance over foreign regimes and political leaders. In what ways is this related to our lecture on the geopolitics of information? Discuss.
.
After watching the George Méliès film A Trip to the Moon (1.docxMARK547399
After watching the George Méliès' film
A Trip to the Moon
(1902) think about the differences and similarities between how you believed someone would had processed that movie then emotionally, intellectually, and spiritually (among numerous ways) and how you processed the last “big event” or blockbuster movie you saw. Tell us what you think are different and similar.
Going beyond the entertainment value of a non-documentary movie, what other value do you get out of seeing movie?
Reference specific vocabulary and concepts from the Course Content to describe what you observed.
https://www.filmsite.org/pre20sintro2.html
https://www.youtube.com/watch?v=BNLZntSdyKE
.
After reviewing your latest submission, the CIO has found some areas.docxMARK547399
After reviewing your latest submission, the CIO has found some areas of concern and would like you to provide a little clarity on one subject. He is meeting with upper management to persuade them to purchase a new suite of intrusion detection software (IDS) for the network. Currently, the organization has antivirus software and uses firewalls. Provide justification for adding intrusion detection software as well.
Research
various IDS that would benefit the company.
Create
a 2-page table for the CIO to share with upper management. In your table:
Identify reasons why IDS will benefit the company and the larger cyber domain.
Describe the categories and models of intrusion detection and prevention systems.
Summarize the function of antivirus software, firewalls,and IDS.
Identify examples of commercial software that could help the organization.
Format
your citations according to APA guidelines.
.
After watching the video, Euro Doomed Bloomberg QuickTakes, do some.docxMARK547399
After watching the video, Euro Doomed? Bloomberg QuickTakes, do some research on your own from reliable sources and address specific questions: • What was the reasoning behind the creation of such union and the of the Euro currency? • Please explain your perspective with facts from your research. • What are some of the dangers for the global economy associated with the Brexit?
.
After watching Adam Driver’s TED talk about his journey from bei.docxMARK547399
After watching Adam Driver’s TED talk about his journey from being a Marine to becoming an actor and the performance of Marco Ramirez’s “I am not Batman,” write a discussion post reflecting on the lecture and performance.
(Note: Ramirez’s script has explicit language)
In your discussion posts consider the effects of providing artistic outlets to those who are in the Armed Forces (and other service fields- police force, emergency services, etc.). In his lecture Driver talks about the program Arts in the Armed Forces and states, “I can think of no better community to arm with a new means of self-expression than those protecting our country.” He goes on to describe how this program creates exposure to new cultures for both the artists and the military. What are your thoughts on this type of programming? Do you think it is/could be beneficial to those who are serving our nation? Also, share your thoughts on Jesse Perez’s performance of Marco Ramirez’s “I am not Batman.”
Your initial post should be a minimum of 200 words. After posting your initial thoughts, respond to two peers with substantial paragraphs (75 word minimum for each response).
.
After watching all the films in Week Two’s content (with the excepti.docxMARK547399
After watching all the films in Week Two’s content (with the exception of The Birth of a Nation) discuss at least 5 storytelling/narrative/plot devices or editing choices that you have seen in recent films or TV shows. How did these devices or choices help drive the story? Then link those narrative techniques to the films you watched. NOTE: YOU HAVE TO PICK 5 OF THE FILMS LISTED IN WEEK 2, AND THEN COMPARE THEM TO TECHNIQUES/SHOWS/MOVIES DONE TODAY.
.
After time traveling through many periods in some of our oldest .docxMARK547399
After time traveling through many periods in some of our oldest civilizations, I would have to say my favorite experience was experiencing Buddhism during its peak of spreading across China and Asia. I personally am very involved in Buddhism so time traveling back to this time was definitely my most prized time travel experience.
Buddhism was able to acknowledge the difficult era of the Age of Division and the social struggles many went through, providing individuals with comfort and hope for the future. Since Buddhism brought peace and salvation, many who were seeking that took to this new belief system quickly. Buddhism attracted many people, from men to women, from many different religions and cultures.
Since it was rising in popularity and many favored Buddhism, some dynasties like the Tang Dynasty made Buddhism it’s primary religion, (1).
At first Buddhism was met with hostility since the Chinese preferred, “...An active social life, to an ascetic, contemplative one,” (Week 4 Lesson). Once individuals got past this, Buddhism grew favorably and influenced Chinese culture and art in a positive way.
respond to this discussion question in 100 words
.
After studying the course materials located on Module 1., answer.docxMARK547399
After studying the course materials located on Module 1., answer the following:
Explain the following concepts:
Asexual - sexual reproduction.
Mitosis – Meiosis
Diploid - Haploid
Gametes
Fertilization
Zygote
Syngamy
Blastocyst
Implantation
Gastrulation
Embryo - Fetus
Explain fertilization process from cellular level to fetus.
After learning about fertilization process, and according to nature and objectively, and scientifically speaking, when does human life begin? Why?
Read and summarize
Ethical and Religious Directives for Catholic Health Care Services
(ERD) PART FOUR Introduction.
Submission Instructions:
The paper is to be clear and concise and students will lose points for improper grammar, punctuation, and misspelling.
If references are used, please cite properly according to the current APA style. Refer to your syllabus for further detail or contact your instructor.
Complete and submit the assignment by 11:59 PM ET Wednesday.
.
After reviewing your latest submission, the CIO has found some a.docxMARK547399
After reviewing your latest submission, the CIO has found some areas of concern and would like you to provide a little clarity on one subject. He is meeting with upper management to persuade them to purchase a new suite of intrusion detection software for the network. Currently, the organization has antivirus software and uses firewalls. Provide justification for adding intrusion detection software (IDS), as well.
Research
various IDS that would benefit the company.
Create
a 2-page table for the CIO to share with upper management. Include the following:
Reasons why IDS would benefit the company and the larger cyber domain
Descriptions of the categories and models of intrusion detection and prevention systems
A description of the function of antivirus software, firewalls, and IDS
Examples of commercial software that could provide the solution
.
After reviewing Zinns and Schweikarts personal assumptions, belief.docxMARK547399
After reviewing Zinn's and Schweikart's personal assumptions, beliefs, and values as well as excerpts from their historical writing, respond to the following questions:
What do you believe to be the major distinctions in their personal assumptions, beliefs, and values?
What do you believe to be the major distinctions in their interpretations of history?
Do you notice any biases? If so, what are they?
To complete this assignment, review the
Learning Block 1-4 Short Response Rubric
document.
.
After reviewing the resources provided, do you believe that we posse.docxMARK547399
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.
After reading The Successful Organization Keeping the Talent .docxMARK547399
After reading
The Successful Organization: Keeping the Talent That Drives Your Results
, select one of the seven success behaviors (shown below) that you identify as your strongest personal strength. Share with the class a personal example that demonstrates you putting this strength into action.
The seven success behaviors include:
Building relationships
Embracing change
Inviting opportunity
Being passionate
Being conscious
Getting focused
Taking responsibility
.
After reviewing the policy brief by the Urban Institute on the pros .docxMARK547399
After reviewing the policy brief by the Urban Institute on the pros and cons of a single-payer system, assess the challenges that would face the U.S. in implementing such a system. Examine the feasibility of a single-payer health care system becoming policy. Be sure to support your comments with reliable sources and do not hesitate to look at comparative examples from other countries.
.
After reflecting on this week’s overview and textbook reading, discu.docxMARK547399
After reflecting on this week’s overview and textbook reading, discuss which of the components of the merchandise management process are the most important. Explain your choice.
Kunz, G. I. (2010).
Merchandising: Theory, principles, and practice
. New York, NY: Fairchild Books.
.
After reading this weeks resources including Ready or Not Protecti.docxMARK547399
After reading this week's resources including Ready or Not? Protecting the Public's Health 2012. Examine Colorado emergency preparedness rankings. Discuss the strengths and weaknesses of Colorado according to the 10 criteria, and why you feel Colorado is prepared or unprepared. What public health strategies can be implemented to increase your Colorado preparedness?
Must be at least 250 words supported by two references
.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
Safalta Digital marketing institute in Noida, provide complete applications that encompass a huge range of virtual advertising and marketing additives, which includes search engine optimization, virtual communication advertising, pay-per-click on marketing, content material advertising, internet analytics, and greater. These university courses are designed for students who possess a comprehensive understanding of virtual marketing strategies and attributes.Safalta Digital Marketing Institute in Noida is a first choice for young individuals or students who are looking to start their careers in the field of digital advertising. The institute gives specialized courses designed and certification.
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A review of the growth of the Israel Genealogy Research Association Database Collection for the last 12 months. Our collection is now passed the 3 million mark and still growing. See which archives have contributed the most. See the different types of records we have, and which years have had records added. You can also see what we have for the future.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
1. Psychology 2e
SENIOR CONTRIBUTING AUTHORS
ROSE M. SPIELMAN, FORMERLY OF QUINNIPIAC
UNIVERSITY
WILLIAM J. JENKINS, MERCER UNIVERSITY
MARILYN D. LOVETT, SPELMAN COLLEGE
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be reproduced without the prior and express
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HARDCOVER BOOK ISBN-13 978-1-975076-45-0
B&W PAPERBACK BOOK ISBN-13 978-1-975076-44-3
DIGITAL VERSION ISBN-13 978-1-951693-23-7
ORIGINAL PUBLICATION YEAR 2020
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Table of Contents
Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . 1
Chapter 1: Introduction to Psychology . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . 7
1.1 What Is Psychology? . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . 8
1.2 History of Psychology . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . 9
13. http://cnx.org/content/col31502/1.4
16.3 Treatment Modalities . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . 648
16.4 Substance-Related and Addictive Disorders: A Special
Case . . . . . . . . . . . . . 652
16.5 The Sociocultural Model and Therapy Utilization . . . . .
. . . . . . . . . . . . . . . 655
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . 759
This OpenStax book is available for free at
http://cnx.org/content/col31502/1.4
Preface
Welcome to Psychology 2e, an OpenStax resource. This
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Preface 1
ABOUT PSYCHOLOGY 2E
16. Psychology 2e is designed to meet scope and sequence
requirements for the single-semester introduction to
psychology course. The book offers a comprehensive treatment
of core concepts, grounded in both classic
studies and current and emerging research. The text also
includes coverage of the DSM-5 in examinations
of psychological disorders. Psychology 2e incorporates
discussions that reflect the diversity within the
discipline, as well as the diversity of cultures and communities
across the globe.
Coverage and scope
The first edition of Psychology has been used by thousands of
faculty and hundreds of thousands of
students since its publication in 2015. OpenStax mined our
adopters’ extensive and helpful feedback to
identify the most significant revision needs while maintaining
the organization that many instructors had
incorporated into their courses. Specific surveys, pre-revision
reviews, and customization analysis, as well
as analytical data from OpenStax partners and online learning
environments, all aided in planning the
revision.
The result is a book that thoroughly treats psychology’s
foundational concepts while adding current and
meaningful coverage in specific areas. Psychology 2e retains its
manageable scope and contains ample
features to draw learners into the discipline.
Structurally, the textbook remains similar to the first edition,
with no chapter reorganization and very
targeted changes at the section level.
Chapter 1: Introduction to Psychology
17. Chapter 2: Psychological Research
Chapter 3: Biopsychology
Chapter 4: States of Consciousness
Chapter 5: Sensation and Perception
Chapter 6: Learning
Chapter 7: Thinking and Intelligence
Chapter 8: Memory
Chapter 9: Lifespan Development
Chapter 10: Motivation and Emotion
Chapter 11: Personality
Chapter 12: Social Psychology
Chapter 13: Industrial-Organizational Psychology
Chapter 14: Stress, Lifestyle, and Health
Chapter 15: Psychological Disorders
Chapter 16: Therapy and Treatment
CHANGES TO THE SECOND EDITION
OpenStax only undertakes second editions when significant
modifications to the text are necessary. In the
case of Psychology 2e, user feedback indicated that we needed
18. to focus on a few key areas, which we have
done in the following ways.
Content revisions for clarity, accuracy, and currency
The revision plan varied by chapter based on need. Some
chapters were significantly updated for
conceptual coverage, research-informed data, and clearer
language. In other chapters, the revisions
2 Preface
This OpenStax book is available for free at
http://cnx.org/content/col31502/1.4
focused mostly on currency of examples and updates to
statistics.
Over 210 new research references have been added or updated
in order to improve the scholarly
underpinnings of the material and broaden the perspective for
students. Dozens of examples and feature
boxes have been changed or added to better explain concepts
and/or increase relevance for students.
Research replication and validity
To engage students in stronger critical analysis and inform them
about research reproducibility,
substantial coverage has been added to the research chapter and
strategically throughout the textbook
whenever key studies are discussed. This material is presented
in a balanced way and provides instructors
with ample opportunity to discuss the importance of replication
19. in a manner that best suits their course.
Diversity, representation, and inclusion
With the help of researchers and teachers who focus on
diversity- and identity-related issues, OpenStax
has engaged in detailed diversity reviews to identify
opportunities to improve the textbook. Reviewers
were asked to follow a framework to evaluate the book’s
terminology, research citations, key contributors
to the field, photos and illustrations, and related aspects,
commenting on the representation and
consideration of diverse groups. Significant additions and
revisions were made in this regard, and the
review framework itself is available among the OpenStax
Psychology 2e instructor resources.
Art and illustrations
Under the guidance of the authors and expert scientific
illustrators, especially those well versed in creating
accessible art, the OpenStax team made changes throughout the
art program in Psychology 2e.
Accessibility improvements
As with all OpenStax books, the first edition of Psychology was
created with a focus on accessibility.
We have emphasized and improved that approach in the second
edition. Our goal is to ensure that all
OpenStax websites and the web view versions of our learning
materials follow accessible web design best
practices, so that they will meet the W3C-WAI Web Content
Accessibility Guidelines (WCAG) 2.0 at Level
AA and Section 508 of the Rehabilitation Act. The WCAG 2.0
guidelines explain ways to make web content
20. more accessible for people with disabilities and more user -
friendly for everyone.
To accommodate users of specific assistive technologies, all
alternative text was reviewed and
revised for comprehensiveness and clarity.
All illustrations were revised to improve the color contrast,
which is important for some visually
impaired students.
Overall, the OpenStax platform has been continually upgraded
to improve accessibility.
To learn more about our commitment and progress, please view
our accessibility statement
(https://openstax.org/accessibility-statement) .
A transition guide will be available on openstax.org to highlight
the specific chapter-level changes to the
second edition.
Pedagogical foundation
Psychology 2e engages students through inquiry, self-reflection,
and investigation. Features in the second
edition have been carefully updated to remain topical and
relevant while deepening students’ relationship
to the material. They include the following:
Everyday Connection features tie psychological topics to
everyday issues and behaviors that
students encounter in their lives and the world. Topics include
the validity of scores on college
Preface 3
21. https://openstax.org/accessibility-statement
https://openstax.org/accessibility-statement
entrance exams, the opioid crisis, the impact of social status on
stress and healthcare, and cognitive
mapping.
What Do You Think? features provide research-based
information and ask students their views
on controversial issues. Topics include “Brain Dead and on Life
Support,” “Violent Media and
Aggression,” and “Capital Punishment and Criminals with
Intellectual Disabilities.”
Dig Deeper features discuss one specific aspect of a topic in
greater depth so students can dig more
deeply into the concept. Examples include discussions on the
distinction between evolutionary
psychology and behavioral genetics, recent findings on
neuroplasticity, the field of forensic
psychology, and a presentation of research on strategies for
coping with prejudice and
discrimination.
Connect the Concepts features revisit a concept learned in
another chapter, expanding upon it
within a different context. Features include “Emotional
Expression and Emotional Regulation,”
“Tweens, Teens, and Social Norms,” and “Conditioning and
OCD.”
Art, interactives, and assessments that engage
Our art program is designed to enhance students’ understanding
22. of psychological concepts through
simple, effective graphs, diagrams, and photographs.
Psychology 2e also incorporates links to relevant
interactive exercises and animations that help bring topics to
life. Selected assessment items touch directly
on students’ lives.
Link to Learning features direct students to online interactive
exercises and animations that add a
fuller context to core content and provide an opportunity for
application.
Personal Application Questions engage students in topics at a
personal level to encourage
reflection and promote discussion.
ADDITIONAL RESOURCES
Student and Instructor Resources
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instructors, including Getting Started Guides,
an instructor solution guide, a test bank, and PowerPoint slides.
Instructor resources require a verified
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book.
Community Hubs
OpenStax partners with the Institute for the Study of Knowledge
Management in Education (ISKME)
to …
23. City of Kelsey
Comprehensive Annual Financial Report
for the year ended June 2005
Making sense of your dollars
City of Kelsey
Mission of Kelsey
Amenities of the big city without sacrificing the small town
charm
People of Kelsey
24. Mayor and Council
City Manager
Police
Fire
Administration
Development Services
Community Services
Transportation
City Values:
Public Trust - we are honest, accountable and trustworthy
25. Customer Service - we provide excellent effective and efficient
services to our citizen
Employees - we value and respect each other as we serve the
public
Continuous Improvement – just as the needs of our residents
change so
must the service we provide. We look for innovative and
imaginative
team problem solving to deliver superior customer service
City of Kelsey
Introductory Section
The transmittal letter contained in this section includes
information
on the City's economic condition and outlook, major
intiativies, and
financial information
City of Kelsey
26. City of Kelsey
June 2005
Honorable Mayor and Councilmembers, City Manager and
residence of Kelsey:
The comprehensive annual financial report of the City of
Kelsey, for the year ended June
20, 2005, is hereby submitted in accordance state statutes. Both
the City charter and state
statutes require that the City issue an annual report on its
financial position and activity.
This report is audited by an independent certified public
accountant. Responsibility for
both the accuracy of the data and the completeness and fairness
of the presentation,
including all disclosures rests with City’s management. To the
best of our knowledge,
the enclosed data is accurate in all material respects.
These financial statements have been prepared in accordance
with generally accepted
accounting principles (GAAP) for local governments as
prescribed by the Governmental
Standards Board (GASB).
27. The comprehensive annual report is presented in three sections:
introductory, financial and
statistical. The introductory section, which is unaudited,
includes this letter and an
organizational chart. The financial section includes general
purpose financial statements,
as well as the independent auditors’ letter, the combining fund
statements, schedules and
required supplementary information. The statistical section,
which is unaudited, includes
financial and demographic information.
The City is required to undergo an annual single audit in
conformity with the Single
Audit Act of 1996 and the U.S. Office of Management and
Budget Circular A-133,
Audits of States and Local Governments and Non-Profit
Organizations.
The preparation of this report could not have been accomplished
without the efficient and
dedicated services of the entire Administrative Services
Department. I also wish to thank
you and members of the City Council for their interest and
support in the planning and
conducting the financial affairs of the City.
Respectfully Submitted,
28. Director of Administrative Services
City of Kelsey
The Reporting Entity
The City of Kelsey was founded by M. Kelsey, who realized
that the sprawling fields, the
pristine lake and the rolling hills provided the perfect landscape
for farming and raising a
family. His vision was to preserve the natural resources of the
land and maintain a close-
knit community. Kelsey's roots are grounded in a history of
agriculture and self-
sufficiency.
Kelsey’s decennial growth rates have been below the statewide
average with the
exception of the period from 1900 to 1930 when Kelsey
experienced its fastest growth;
19.7% from 1900 to 1910, 22.7% from 1910 to 1920 and 12.4%
from 1920 to 1930.
During the 1960’s and 1970’s, Kelsey saw a loss of population.
The 1970 census showed
a 1.5% decrease from the 1960 population and the 1980 census
showed an additional loss
29. of 7.3%. This negative trend was reversed in the 1980’s and
the 1990 census showed an
increase of 1.7%; the city’s slowest population growth rate.
Over one hundred years,
Kelsey's population increased by 280,000 residents, going from
342,768 in 1900 to
625,233 residents in 2000. Kelsey is ranked 1st among
Northwest Valley incorporated
cities and towns.
The City of Kelsey provides a full range of services that include
public safety,
development and community services. Where effective and
efficient services are
provided by private companies, for example building
maitainance and trash collection has
historically been awarded to low cost bidder. Sevices provided
must be at the highest
quality, this year the resident satisation survey ranked privatally
provided services at 98%
over satisfaction.
Year in Review
The City of Kelsey is a modertly growing city. The quality of
life in Kelsey is enhanced
by the City’s development of cultural actitives and the
maintenance of our agricultural
roots. Kelsey faces growth issuess, but its residents and
municipal government are
committed to finding solutions for the future.
30. The continuing trend of new housing starts during this year
increased the size of our
community. This growth must be balanced with our agricultural
roots. City planning and
zoning is the key to long term City growth management.
In September of last year, our citizens approved $2,000,000 in
general obligation bonds.
These funds are for street sign renovation and repair and park
enhancements.
Economic Outlook
The economic outlook is good for Kelsey with strong and stable
fund balance reserves.
As a result of the continued retail and commercial
improvements, the City can diversify
and strengthen its revenue base without comprising our small
town values.
City of Kelsey
The State economy continues to experience a period of
relatively strong growth. This
current growth has increased the City’s allocation of state
shared funds for transportation.
31. Financial Information
In developing the City’s accounting system, focus is given to
internal accounting
controls. Internal controls are designed to provide reasonable,
but not absolute, assurance
reguarding the safegarding of assets. The concept reasonable
assurance recognizes that
cost of a control should not exceed the benefit. The cost/benefit
evaluation is a
judgement made by management.
Budget Controls
The City of Kelsey, as is all cities in this state, is mandated to
adopt an annual budget. The
City maintains budgetary controls to ensure expenditures do not
exceed appropriated
funds on a citywide financial basis.
Single Audit
As a recipient state assistance, the City is responsible for
ensuring that an adequate
internal control structure is in place to ensure complaince with
applicable laws. The
internal control structure is subject to periodic evaluation by
management. As part of the
32. City’s single audit, tests are made of the internal control
structure and its compliance.
Financial Structure
The City’s operating budget is organized into funds in
accordance with Generally
Accepted Accounting Principle (GAAP) with guidelines
established by the Governmental
Accounting Standards Board (GASB). The City of Kelsey
financial structure separates
resources into five funds. Funds are a self balancing set of
accounts can be viewed a
mini-checkbooks or subsidies with specific purpose.
Overview of Major Fund Types
General Governmental
General Fund (GF) – Used to account for the majority of
general government operating
activities (e.g. Police, Fire, Administration).
Debt Service Funds (DSF) - Used to account for financial
resources segregated to pay
principal or interest on long-term general liabilities; this fund
has much in common with
sinking funds set aside funds to retire debt.
33. City of Kelsey
Capital Projects Funds (CPF) - Used to account for financial
resources segregated to pay
for construction or acquisition of long-lived capital assets; used
to set aside resources to
fund construction, does not have assets.
Permanent Funds - (PF) Used to account for resources provided
by trust in which the
earnings but not the principal must be used for public purposes
(e.g. donation can only
use interest).
Special Revenue Funds (SRF) - Used when required by law or
by policy to account for
financial resources earmarked for a specified operating purpose
(e.g. toll on highway to
collect fund for highway repair and maintenance).
General Governmental Overview
The citywide operating budget for FY 2005-06 $37.5 million,
and represent a 6.4%
operating budget growth. Much of the operating budget growth
is due to an increase in
funds for Police and Community Services reflecting the City’s
continued commitment to
public safety, youth and social services programs.
34. General Fund appropriations grew by 6.7% in FY 2005-06. This
primarily reflects
funding for new employees to address workload increases in the
Police Department,
Development Services, Council priorities in Community
Services, and increases for
employee health care and retirement.
General Fund
Fund Structure Description
The General Fund is the general operating fund of the City and
is used to account for all
financial activity not reflected in another fund.
Major Services
The General Fund consists of the following major functions:
• Administrative Services-Accounting, Budget, Human
Resources, Facilities
• Police
• Fire
• Community Services
• Development Services
35. Revenue Structure
Major revenue sources for the fiscal years are: Local Sales
Taxes, Charges for Services,
Property Taxes, Charges for Services, and All Other.
City of Kelsey
Local Sales Taxes
Local sales tax revenues are estimated at $30.0 million in FY
2005-06, derived from a
1.1% City sales tax. Over half of the sales tax revenue comes
from retail sales, with the
remainder collected primarily from rental payments, utility and
telecommunication
payments, restaurant and bar sales and contracting sales. While
Kelsey's single largest
revenue source is highly responsive to changes in economic
activity, the diverse and robust
nature.
Property Tax
Kelsey’s property tax rate is $1.00 per $100 of assessed
valuation, consisting of a
primary tax rate of $0.80 per $100 of assessed valuation and a
secondary tax rate of
$0.20 per $100 of assessed valuation. Only the primary levy
goes to the General Fund.
While there is no restriction on its usage, the primary levy is
36. limited by state law to a 2%
annual increase plus any amount generated by new construction.
The primary levy is
estimated at $2.0 million for FY 2005-06.
Expenditure Structure
As the City of Kelsey is a service entity it is not surprising that
the largest expenditure is
personal services. For the FY 2005-06 Personal Services
account for 80% of the total
budget. The remainer of the 20% appropriated funds is for Fees
and Services (10%),
Materials and Supplies (5%), and Capital (5%).
Personnel expenditures increase by 4% primarily due to
increases in health care and
retirement contribution rate. Additional staff was added in
accordance with Councils’
Police and Community Services reflecting the City’s continued
commitment to public
safety, youth and social services programs.
Transportation Funds
Fund Structure Description
The Highway User Revenue Fund (HURF) and the Local
Transportation Assistance Fund
(LTAF) are Special Revenue funds that comprise the City’s
37. Transportation funds. They
have been established to account for the receipt and expenditure
of Kelsey’s allocation of
state-shared Highway User taxes and state Lottery funds.
Major Services
Studies and Design
Operations
Traffic Lights and Signal System
Street and Field Maintenance
Planning
City of Kelsey
Revenue Structure
Transportation revenues are derived primarily 95.0% from state-
shared Highway User
taxes. State Lottery proceeds account for 5.0% of FY 2005-06.
Highway User Tax
Highway User revenues come primarily (60%) from the fuel tax
(currently $0.05 per
gallon), with the remainder from motor carrier fees (20%),
vehicle license taxes (10%),
vehicle registration fees (5%), and other transportation-related
38. fees (5%). Estimates for
the total pool of HURF revenues to be shared by cities will be
$290.9 million in FY
2005-06, with Kelsey’s share at $3 million. Experience has
shown, however, that state
projections for HURF revenue have not proven reliable. In
short, HURF revenues are
subject to state policy changes, fuel sales, and population
growth, all factors beyond the
City’s control. Pursuant to state statute, HURF monies can be
used only for street and
highway purposes, including right-of-way acquisition,
construction, reconstruction,
maintenance in the public right-of-way, and payment of debt
service on highway and
street bonds. HURF funds may not be used for transit or law
enforcement programs.
Expenditure Structure
Transportation funds include all personnel in the Streets and
Traffic Operations and
Transporations Divisions. Major budgeted expenditures include:
Major budgeted
expenditures include: Personnel Services (42%), Utilities
(20%), Material and Supplies
(10%), Fees and Services (23%), and Capital (5%). Non-
personnel expenditures are due
to the installation of new energy efficient hollagen street signs.
Non-personnel
expenditures are due to the installation of new energy efficient
hollagen street signs.
39. Debt Service Fund
Fund Structure Description
A Debt Service fund is maintained to receive dedciated
revenues used to make principal
and interest payments on the City’s general obligaition debt.
Revenue Structure
Debt Service fund revenues are derived soley from a secondary
tax rate of $0.20 per $100
of assessed valuation. Debt Service revenues trends are a
function of changes in assessed
valuation and the City’s secondary property tax rate. While
changes in the assessed
valution represent the effect of marketplace and assessor
methodology, the secondary rate
is deterimined by City policy.
City of Kelsey
Expenditure Structure
Expenditures in this fund are confined to principal and interest
on voter approved bond
indebtness. To keep these costs in check, the Council adopted a
long-range debt
management plan, which is updated annually based on
40. populations growth, tax base
growth, and current levels of operating expenses.
Cash Management
Temporary idle cash during the year was invested in the State
Treasurer’s Investment
Pool and overnight purchase agreements collateralized by the
U.S. Government
securities. The average yield on unrestricted investment was
6.3% of the year ended.
Risk Management
The City’s self insurance fund in at $10 million dollars and is
the responsibility of
Administrative Services. The City also participates in the State
risk management fund for
claims over $10 million. Worker Compensation claims are also
handled by the State.
Independent Audit
The City’s charter required an annul audit by independent
certified accountants. The
auditor’s report on the general purpose financial statements and
combining and individual
fund statements and schedules is included in the financial
41. section of this report.
City of Kelsey
Financial Section
The following section contains the City's independent auditors'
report, combined general purpose financial statements, and
financial
statements for individual funds.
City of Kelsey
Independent Auditor’s Report
We have audited the accompanying general purpose financial
statements and the combining and
individual fund and account group financial statements and
schedules of City of Kelsey (the
“Government”), as of June 30, 2005, for the year then ended,
listed in the foregoing table of
contents. These financial statements are the responsibility of the
management of the Government.
Our responsibility is to express an opinion on these financial
statements based on our audit.
42. We conducted our audit in accordance with generally accepted
auditing standards and the
standards applicable to financial audits contained in
Government Auditing Standards issued by the
Comptroller General of the United States. Those standards
require that we plan and perform the
audit to obtain reasonable assurance about whether the general
purpose financial statements are
free of material misstatement. An audit includes examining, on
a test basis, evidence supporting
the amounts and disclosures in the general purpose financial
statements. An audit also includes
assessing the accounting principles used and significant
estimates made by management
as well as evaluating the overall general purpose financial
statement presentation. We believe that
our audit and the reports of other auditors provide a reasonable
basis for our opinion.
In our opinion, based on our audit and the reports of other
auditors, the general purpose financial
statements referred to above present fairly, in all material
respects, the financial position of the
Government at June 30, 2005 and the results of its operations
and the cash flows in generally
accepted accounting principles. Also, in our opinion, the
combining and individual fund and
account group financial statements and schedules, present
fairly, in all material respects, the
financial position of each of the individual funds and account
groups of the Government at June
30, 2005, and the results of operations of such funds and the
cash flows of individual proprietary
and nonexpendable trust funds for the year then ended in
conformity with generally accepted
43. accounting principles.
Our audit was conducted for the purpose of forming an opinion
on the general purpose financial
statements and on the combining and individual fund and
account group financial statements and
schedules taken as a whole. The accompanying financial
information listed as supplemental
schedules in the foregoing table of contents presented for the
purpose of additional analysis and is
not a required part of the financial statements of the
Government. The supplemental schedules are
also the responsibility of the management of the Government.
Such additional information has
been subjected to the auditing procedures applied in our audit of
the general purpose, combining,
and individual fund and account group financial statements and
schedules and, in our opinion,
based upon our audit and the reports of other auditors, is fairly
stated in all material respects when
considered in relation to the financial statements of each of the
respective individual funds and
account groups taken as a whole.
In accordance with Government Auditing Standards, we have
also issued our report dated
October 31, 2005, on our consideration of the Government’s
internal control over financial
reporting and our tests of its compliance with certain provisions
of laws, regulations, contracts,
and grants.
The statistical data presented for the purpose of additional
44. analysis and is not a required part of
the general purpose financial statements of the Government.
Such additional information has not
been subjected to the auditing procedures applied in our audit of
the general purpose financial
statements and, accordingly, we express no opinion on it.
City of Kelsey
Combined Balance Sheet - All Funds Types and Account Groups
June 2005
with Comparative totals for June 30, 2004
General
General Governmental
Transit
Special Debt
Revenue Service
Capital
Projects
General
Fixed Assets
46. 2,637,080
$37,485,523
2,584,338
Accounts 865,018 865,018 847,718
Accrued interest 378,509 5,002 383,511 375,841
Due from other funds 244,938 244,938 240,039
Due from other governments 443,638 117,239 1,323,065
1,883,942 1,846,263
Inventories 100,127 100,127 98,125
Prepaid items 1,450
Restricted cash and investments 20,785 3,027,648 3,048,434
2,987,465
Property, plant, and equipment (net of depreciation)
50,495,035 50,495,035 49,485,134
Amount to be provided for retirement of general long-term debt
35,000,000 35,000,000 39,500
Total assets 30,817,435 1,017,217 7,568,924 8,010,007
50,495,035 35,000,000 132,908,618 130,250,445
Liabilities, Equity and Other Credits
Liabilities
Accounts payable 1,142,275 170,825 5,176 977,622
2,295,898 2,249,980
Deposits 2,437,362 2,437,362 2,388,614
Accrued expenditures 1,534,777 1,692 4,300,505 5,836,973
5,720,234
Claims and judgements 272,202 304 272,507 267,057
47. Due to other governments 17,668 17,668 17,315
Deferred revenue 484,261 104,393 588,654 576,881
Matured bonds payable 2,218,333 2,218,333 2,173,967
Matured interest payable 795,787 795,787 779,871
Capital improvements note payable 23,344,585 23,344,585
22,877,693
Capital leases 7,354,910 7,354,910 7,207,812
Total liabilities 5,888,545 172,821 3,123,689 977,622 0
35,000,000 45,162,677 44,259,423
Equity and other Credits
Contributed Capital
Investment in general fixed assests 50,495,035 50,495,035
Fund balances:
Reserved for:
Encumbrances 364,216 36,711 6,517,452 6,918,379
6,780,011
Inventories 100,127 100,127 98,125
Notes receivable 190,000 190,000 186,200
Debt Service 4,445,235 4,445,235 4,356,331
Unreserved, designated 12,780,962 12,780,962 12,525,343
Unreserved, reported in:
General fund 11,493,585 11,493,585 11,263,713
Special revenue funds 807,684 807,684 791,531
Capital projects funds 514,933 514,933 504,634
Total fund balances 24,928,890 844,396 4,445,235 7,032,385
37,250,906 36,505,888
Total liabilities, equity and other credits $30,817,435 $
1,017,217 $ 7,568,924 $ 8,010,007 $50,495,035 $ 35,000,000
$132,908,618 $130,250,445
48. City of Kelsey
City of Kelsey
Statement of Revenues, Expenditures and Changes in Fund
Balances
Governmental Funds
June 30, 2005
Transit Special
Capital
Total
Governmental
Revenues: General
Taxes:
Revenue Debt Service Projects Funds
Sales taxes $31,625,959 $31,625,959
Property taxes 2,898,211 4,570,060 7,468,271
Franchise taxes 485,695 485,695
Intergovernmental:
49. Federal grants 235 235
Highway User Revenue Fund 2,900,000 2,900,000
Other
Investment income 448,324 10,000 458,324
Charges for services 2,568,047 2,568,047
Fines and forfeitures 1,943,711 1,943,711
Licenses and permits 377,172 377,172
M iscellaneous 762,136 762,136
Total revenues 41,109,489 2,900,000 4,580,060 48,589,549
Expenditures:
Current:
Police 15,873,596 15,873,596
Fire 5,207,602 5,207,602
Community services 5,855,528 5,855,528
Public Works 2,498,372 2,498,372
Mayor and council 135,939 135,939
City manager 1,486,075 1,486,075
Development services 6,428,871 6,428,871
Adminstrative Services 1,672,301 1,672,301
Debt service: 36,659,912 36,659,912
Principal retirement 0 1,147,173 2,500,000 3,647,173
Interest and fiscal fees 0 2,200,000 150,000 2,350,000
Capital outlay 3,500,000 3,500,000
Total Expenditures 36,659,912 5,845,545 2,650,000 3,500,000
48,655,457
Excess (deficiency) of revenues over expenditures
before other financing sources (uses) 4,449,577 (2,945,545)
1,930,060 (3,500,000) (65,908)
50. Other financing sources (uses):
Transfers in 120,165 200,000 1,305,000 1,625,165
Transfers out (2,021,495) (1,505,000) (3,526,495)
Issuance of debt 0 2,000,000 2,000,000
Premium on issuance of debt 0 195,000 195,000
Capital lease proceeds 211,178 211,178
Proceeds from sale of capital assets 2,830,956 2,830,956
Proceeds of refunding bonds 2,000,000 2,000,000
Payment to refunded bond escrow agent 10,000 10,000
Total other financing sources (uses) 1,140,803 (1,505,000)
2,210,000 3,500,000 5,345,803
Net change in fund balances 5,590,380 (4,450,545) 4,140,060
5,279,895
Fund balance at beginning of year 19,338,510 5,294,941
305,175 7,302,835 32,241,461
Fund balance at end of year $24,928,890 $844,396 $4,445,235
$7,302,835 $37,521,356
City of Kelsey
City of Kelsey
Combined Statement of Revenues, Exenditures and Changes in
Fund Balances
Budget and Acutal, General and Special Revenue
Budget Basis
June 30, 2005
General Fund Special Fund Totals
Actual
51. Variance with
Final Budget
Actual
Variance with
Final Budget
Actual
Budgeted Amounts Positive Budgeted Amounts Positive
Budgeted Amounts
Amounts (budgetary basis) (Negative) Amounts (budgetary
basis) (Negative) Amounts (budgetary basis)
Revenues
Taxes
$ 34,309,667
$ 35,009,864
700,197
$ 34,309,667
$ 35,009,864
Intergovernmental 235 235 - 2,875,000 2,900,000 25,000
2,875,235 2,900,235
52. Investment income 448,324 430,129 (18,195) 448,324
430,129
Charges for services 2,516,686 2,568,047 51,361
2,516,686 2,568,047
Fines and forfeitures 1,904,837 1,943,711 38,874
1,904,837 1,943,711
Licenses and permits 369,629 377,172 7,543 369,629
377,172
Miscellaneous 800,000 762,136 (37,864) 800,000
762,136
Total revenues 40,349,377 41,091,294 741,917 2,875,000
2,900,000 25,000 43,224,377 43,991,294
Expenditures
Police
15,714,860
14,845,267
(869,593)
15,714,860
14,845,267
Fire 5,155,526 5,010,608 (144,918) 5,155,526 5,010,608
Community services 5,796,972 6,043,324 246,352
5,796,972 6,043,324
Public Works 2,675,000 2,498,372 176,628 2,675,000
2,498,372
53. Mayor and council 134,580 141,658 7,078 134,580
141,658
City manager 1,236,913 1,214,913 (22,000) 1,236,913
1,214,913
Development services 6,439,012 6,333,886 (105,126)
6,439,012 6,333,886
Administrative Services 1,679,000 1,500,727 (178,273)
1,679,000 1,500,727
Total current expenditures 36,156,863 35,090,383 (1,066,480)
2,675,000 2,498,372 176,628 38,831,863 37,588,755
Debt Service
3,347,173
3,347,173
3,347,173
3,347,173
Excess (deficiency) of revenues over expenditures
before other financing sources (uses) 4,192,514 6,000,911
1,808,397 (3,147,173) (2,945,545) (201,628) 1,045,341
3,055,366
54. Other financing sources (uses)
Transfers from other funds 120,165 120,165 120,165
120,165
Transfers to other funds (2,021,495) (2,021,495)
(2,021,495) (2,021,495)
Proceeds from sale of capital assets - - (1,505,000)
(1,505,000) (1,505,000) (1,505,000)
Total other financing sources (uses) (1,901,330) (1,901,330) -
(1,505,000) (1,505,000) (3,406,330) (3,406,330)
Net change in fund balance 2,291,184 4,099,581 1,808,397
(4,652,173) (4,450,545) (201,628) (2,360,989) (350,964)
Fund balance at beginning of year 19,338,510 19,338,510 -
5,496,569 5,496,569 - 24,835,079 24,835,079
Fund balance at end of year $21,629,693 $23,438,091
$1,808,397 $844,396 $1,046,024 $201,628 $22,474,089
$24,484,115
City of Kelsey
Notes to the Financial Section
A. Basis of Presentation
55. The financial statements of the City of Kelsey have been
prepared in conformity with
U.S. generally accepted accounting principles (GAAP) as
applied to governmental units.
The Government Accounting Standards Board (GASB) is the
accepted standard setting
body for establishing governmental accounting and financial
reporting principles. The
GASB pronouncements are recognized as U.S. generally
accepted accounting principles
for state and local governments.
This financial report has been prepared in conformity with
GASB Statement No. 34,
Basic Financial Statements – and Management’s Discussion and
Analysis – for State and
Local Governments, issued in June 1999.
B. Financial Reporting Entity
City of Kelsey is non-profit governmental entity thus exempt
from federal and state
income tax. For financial reporting purposes, the City has
included all funds and account
groups. The City has also considered all potential component
units for which it is
financially accountable and other organizations for which the
nature and significance of
their relationship with the City are such that exclusion would
cause the City’s financial
statements to be misleading or incomplete, and has determined
there are none. The
Governmental Accounting Standards Board (GASB) has set
56. forth criteria to be
considered in determining financial accountability. These
criteria include appointing a
voting majority of an organization's governing body, and (1) the
ability of the primary
government to impose its will on that organization or (2) the
potential for the
organization to provide specific benefits to, or impose specific
financial burdens on the
primary government. The City has no component units that meet
the GASB …