Comparing Public and Private Sector Accounting Essay Example

Comparing Public and Private Sector Accounting Essay INTRODUCTION TO PUBLIC SECTOR ACCOUNTING Public Sector Accounting is related to government and different from private sector accounting. Accounting and financial reporting for public sector are based on distinctive concepts, standards, and procedure designed to accommodate their environment. This also based on the needs of their accounting information users. Derbyshire (1987) defined a public sector as a device for regulating human activities so that men and women can live together in reasonable harmony. The public sector is providing basic government services whether federal, state or local/municipal. It encompasses universal and critical services such as a national defense, healthcare, public roads and primary education. The public sector is part of economic and administrative life that deals with the delivery of goods and services by and for the government. A stakeholder is a party who has an interest in the organization’s activities, project or program. This is including whose affects, or can be affected by, the organization’s actions and decisions. More institutional stakeholders are lying under the public sector compared to private sector. For examples the parliament, the Auditor General and the Cabinet. They are mainly from individuals who are directly or indirectly involved in the company’s action such as the shareholders and suppliers. The public sector operates within a framework of public authorization and control. One common feature of all public sectors bodies is Parliament will derived the specific power ultimately. However, the formal and informal networks such as the ministers, local councils, and pressure groups impacted on the way of how the public organizations operate. The public sector also has a plurality of objectives. We will write a custom essay sample on Comparing Public and Private Sector Accounting specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Comparing Public and Private Sector Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Comparing Public and Private Sector Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Political, economic, social, regulatory, technical and performance of services often occur on the basis of perceived need rather than in response to strict market-related demand. For example, in Malaysia, plurality of objectives of the government is clearly observed. The observation is through the setting up of different ministries with a variety of portfolios. In addition, public sector organization has no direct financial interest or benefits to the contributors of resources. Any direct or proportionate share of those organization’s goods and services will not been received by the contributors of resources. For instance, an individual who is a tax payer in Malaysia will not receive direct benefits from the Inland Revenue Board. Instead, they enjoy indirect benefits from the provision of education at all levels, provision of health services, continuous clean water supply and any other benefits. The public sector is varying accounting principles and practices. In general, fund accounting where separate accounts are maintained for each fund so that limitations and restriction placed on use of the resources allocated can be properly monitored and accountability is ensured. The private sector is generally using the entity accounting which a term used to identify the organization. The accounting service is to be provided and whose accounting or other information is to be analyzed, accumulated and reported. Lastly, the public sector is more to political rather than financial control which concerned about delivering social responsibilities to the public at large. Hence, the priority on resources allocation is generally governed by the priority set by the government. The national agenda sets the priority, not by any investment appraisal and profitability criteria.

7 Good Reasons to Leave a Job

7 Good Reasons to Leave a Job You’ve worked incredibly hard to get where you are. You’ve secured a position you’re sure you should feel incredibly grateful to be in. But what if you’re not happy? What if you’re not where you’re supposed to be? Is it time to leave? While there are a number of risks associated with cutting your losses, particularly if you’re more established in your career and job hopping remains a stigma in your field, there are a number of good reasons why you should push through and make a change.1. You’re not getting paid what you are worth.If you find out that you’re making less than the market rate and then find out that your boss won’t budge with your salary. Money isn’t the only factor in keeping a job. It’s not the only thing that matters when it comes to career fulfillment, but sometimes it should be taken into serious consideration. Especially if it means you aren’t being valued as you should.2. Yo ur health is suffering.If your job is causing so much stress that it’s affecting your health, then it’s almost certainly time to back away. The connection between stress and physical health is a real one and risking your body is not worth the risk.3. There’s nowhere to grow.You’ve been in the same place for a long time, jobwise. Other people have been promoted around you or have moved onto better things. You really love your job, but you have to think about your future. If you’ve been stuck in your position for years and there’s no room above you to grow? Go somewhere else.4. It’s shady.If you’re being treated unfairly or can see someone being treated unfairly, or perhaps you’ve noticed unethical or illegal dealings†¦ any one of these things should be grounds for your red flags to fly.5. Your boss doesn’t have your back.You’re not supported. You’re not encouraged. And when the stuff hits the fan , your boss is just not in your corner. It’s important to have a boss who challenges and nurtures you, who helps you to grow your skills and achieve more. If you don’t have that, it might be worth looking around until you find it.6. You have no security.You feel like you’re always waiting for the axe to fall or the other shoe to drop. There are layoffs or changes all the time. Your position continues to morph in ways that don’t make sense or fulfill you. And whenever you ask for answers, none are forthcoming. If you feel insecure or in the dark, it might be time to move on.7. You just don’t care.You know when you’ve mentally checked out and are no longer trying or caring. If you’ve gotten to that point it’s time to do some serious soul-searching. Either figure out how to get your head back in the game or figure out how to get out of your dead end job.

Creating a Plan for a Culturally Diverse Classroom Essay - 1

Creating a Plan for a Culturally Diverse Classroom - Essay Example This essay discusses the a potential problem that involves focusing on English in the classroom situation for school management and teachers, because devising an evaluation measure that works across the board naturally, according to some, denies the individuality of teachers who all have a different teaching and learning style, making it difficult to judge them by broad and ill-defined standards. Also, what works for one teacher may not work for another. The situation is one in which many dedicated individuals go about the act of teaching in different ways, which makes it hard to impose an outside standard on their activities in terms of a â€Å"one-size-fits-all† approach. This is why communication and learning are so vital to the management process, as effective communication between teachers and social workers is one way of overcoming this obstacle. The researcher states that social worker needs to be especially up to date on these cases because other kinds of research real ly don’t show it. â€Å"Modern research findings on bilingual education are mixed. It is so difficult to control for complex background factors that affect academic outcomes that no single study is ultimately satisfying†¦ the conflicting evidence from these studies does not suggest that abolishing bilingual programs would change results much†. If there is no empirical evidence, it falls to look towards the courts and legislators. The researcher then concluds that he supports English as a Second Language programs as a primary way of reaching students.

Africa Diaspora Research Paper Example | Topics and Well Written Essays - 1000 words

Africa Diaspora - Research Paper Example Although the slaves significantly outnumbered their masters, they found it difficult to find their own voice outside their communities. The slaves suffered particularly harsh treatments if there were any attempts to gain emancipation or to run away (Bulliet, Crossley, Headrick, Hirsch& Johnson, 584). In the 1750’s, Mackandal  Ã¢â‚¬â€œ a voodoo priest with a charismatic personality was able to gather slaves into organized movements and networks throughout the plantations (Blackburn). He was also able to organize the maroon bands or runaway slaves. Even after his death in 1978, the movement continued to fight for the cause of the slaves. Concerned by this and by the disparity in the populations of the different groups, the European officials passed a number of laws that were not only discriminatory and oppressive of slaves but also of freed persons of color (Blackburn). These individuals were denied opportunities, were limited in the number of administrative positions that the y would be offered and were ostracized socially. Such laws motivated the freed slaves and others to join the protests. The French revolution led to the declaration of the Rights of Man in 1789, which declared all men to be equal (Blackburn). This was believed to be a vindication of their rights by the free colored population of Saint-Domingue. One such person was Vincent Oge who had recently returned from France. He believed that he and others like him had the right to vote in Saint-Domingue; and he perused this cause till he was captured in 1971 and brutally killed (Blackburn). This incident caused an uprising that was led by another voodoo priest Dutty Boukman. This uprising that started on 21st August 1791 led to the violent and disruptive revolt of slaves all over the province. In an attempt to curb the revolt, equal rights were granted to freedmen in 1792, but the war between France and England bought the rebels the support of the Spanish and the English (Bulliet et al., 584). The French realized that they could not fight on so many fronts, and so in 1794, the Assembly of the First Republic declared all slaves in the French colonies as free men. L'Ouverture  was a former slave who rose to the rank of commander in the army and worded tirelessly for the emancipation of slaves (Dubois, 171). These freed slaves were then encouraged to join the French army, thus serving as an incentive for the French to ensure emancipation of all slaves. These troops succeeded in defeating the Spanish and British invaders and gained command of the island where L'Ouverture declared himself a ruler and declared Saint-Domingue a sovereign black state in 1801 (Dubois, 177). This angered Napoleon Bonaparte who had L'Ouverture  captured. L'Ouverture  later died in prison in France. Napoleon sent Leclerc and Viscount of Rochambeau to take control of Saint-Domingue, where they tried to reestablish slavery without success (Dubois, 180). This fueled the revolt that continued to we aken France till it was defeated in 1803. Jean-Jacques Dessalines who was then leading the rebel forces in Saint-Domingue declared the state free on 1st January 1804 and renamed it as ‘Haiti† (Dubois, 303). The success of this revolution caused questions about slavery to be raised across the United States where slavery was still practiced. A number of freed men and slaves were inspired by the efforts of the rebels in Haiti and these voices caused political enquiry into the issues of slaves (Popkin, 298). American soil also saw refugees - both white and those of color - from Haiti

Case Study Essay Example | Topics and Well Written Essays - 500 words - 23

Case Study - Essay Example Chinese people have a habit of accepting that has been handed down to them, without questioning its basis. The Western culture believes in independence and individuality but Chinese have been trained to copy the best ideas of others and implement them in their own productions. They believe initiating something on their own could mean taking a risk or asking for a disgrace. They lacked communication, either the Germans would not understand what Chinese were trying to communicate or the Chinese would not bother making a second call if there hasn’t been a response in a long time. The Chinese people didn’t believe in long-term planning and they would only consider small things. Due to long chain of hierarchy, lack of coordination was seen which affected standardization of reporting. The Chinese automotive sector emphasizes on local production rather than imports as this substantially reduces the cost. Transfer of technology requires that timely trainings are provided to the Chinese engineers at the same time encouraging them to do research and development at their end too. The EE should be given more autonomy, where they are responsible to take decisions on their own without consulting everyone in the chain of authority. Professionalism – people should be made to realize that a comment on the professional work doesn’t indicate an attack on their personality. There is always room for improvement; if someone has identified some faults with their professional work it can always be corrected. Encourage questions and taking initiative – encouraging employees to ask relevant questions is going to reduce misunderstandings that can develop at some point. By taking initiatives and risk, employees will build up confidence and gain experience. Independence and authority – Project Managers of EE should be given the authority to control time

Common Assessment Framework In Childrens Services

Common Assessment Framework In Childrens Services Why was the Common Assessment Framework introduced in Childrens Services, what does it attempt to achieve and how successful is it in doing this? This essay will discuss why Common Assessment Framework was introduced to Childrens Services, what it attempts to achieve and whether or not it has been successful, the concept behind it and briefly, the difficulties in working with other health professionals to get the Common Assessment Framework to do what it was set out to do. The Every Child Matters Green Paper proposed the introduction of a Common Assessment Framework (CAF) as a central element of the strategy for helping children, young people and their families. (DfES 2004) Common Assessment Framework is a standard assessment tool to be used by all professionals working with children for assessments and referral (British Journal of Social Work (2009). The reform agenda in Childrens Service was catalysed by the public inquiry into the death of Victoria Climbie (Laming 2003), an eight year old West African girl who was abused and murdered in the UK in 2000 as a result of extreme cruelty and neglect by her great-aunt and the her partner, who were her guardians. An inquiry into the death of Victoria Climbie (Laming 2003) exposed a failure to put in place the necessary basic procedures to protect her. Factors identified included lack of early intervention, poor co-ordination, failure to share information and the absence of anyone with a strong sense of accountability. As a result, the Common Assessment Framework (CAF) was one of the measures introduced under the changes in child protection policies and the green paper, Every Child Matters (2003) therefore was introduced to set out proposals for major changes in childrens programmes to allow every child, whatever their background or their circumstances, to have the needed support towards the achievement of a better outcome in the following key areas: being healthy, staying safe, enjoying and achieving making a positive contribution and achieving economic well-being (DoH 2003) The design, in conjunction with the lead professional and better information sharing policies and procedures; to change the method by which services are delivered, moving the focus from dealing with the consequence of difficulties in childrens lives, towards a more proactive preventative and precautionary measure. CAF is intended to be used for children who have additional needs which may not be complex or severe enough to require statutory intervention. It is for use in situations where there are concerns with how a child is progressing in any way (raised by the child, a parent or a professional), the childs needs are unclear, the childs needs are broader than a professionals own service can address or where it is thought that CAF would help to identify the childs needs. The draft Common Assessment Framework was developed in late 2004 with its revised version published in 2005. CAF is a new, more standardised approach for assessing the needs of children for service and deciding how those needs should be addressed and met. It is meant for children with additional needs; that is, children at risk of poor outcomes (DfES, 2005b,p1). CAF is designed to be evidence-based , focusing on needs and strengths, rather than concerns as seen in the British Journal of social work (2009) 39, 1197-1217. The three stated aims of CAF are to support earlier intervention, improve multi-agency working by, for example embedding a common language of assessment; reduce bureaucracy for families (DfES, 2005b, p1.) CAF is not meant to replace many other assessment schedules used in the various agencies, such as the Assessment of Children in Need and their Families documentation, but the government would like the CAF to represent the main assessment tool to support inter-agency referral and multi-agency working (DfES, 2005b, p 2). Common Assessment Framework (CAF) is one of the contributing elements to the following both of which are outlined in the Childrens Act 2004, the delivery of integrated services the support inter-agency co-operation; and the safeguarding and promoting the welfare of children and young people. [emailprotected] How are children services organised? What is the key legislation that governs children and childrens services, The aim of Every Child Matters is to have a few agencies working together bearing in mind their professional boundaries to liaise and support children from 0 to 19, using a simple language to meet the needs of these children. It came up with the Integrated Childrens System (ICS), the Contact Point and the Common Assessment Framework (CAF), they all have different systems and style of working but have one common goal which is to improve the well being and to safeguard and promote the welfare of children and young people. When a child is seen as suffered neglect, abuse or has any server difficulty or being looked after under the Childrens Act 1989, their needs are assessed using the Framework for Assessment of Children in Need and their families. The Integrated Child System (ICS) is used at this stage, this is done by putting information together step by step and recording information about both the child and family, where a thorough assessment is required an in depth information is needed at this stage and must be gathered in a way that can set as the basis for decision making and can be used for different purposes. ICS is supported by information technology and its the basis of the electronic social care record for children. The IT system is also known as ISC. Contact Point is a fast method to find out who else is working with a particular service user, making it a lighter way to liaise and support, it is a major tool Every Child Matters uses to deliver a better service to Children and young people, having said that Contact Point only holds a little information about a child, parent, practitioners providing services to the child and carers until their 18th birthday, except for exceptional cases for example children with mental health and sexual health problems where their details are still held under sever security. Common Assessment Framework on the other hand comes in as soon as assessment is needed at the very early stage and deciding what action to take. It gives practitioners the chance to put together and record information about a child or young person with additional needs in an orderly, straight forward and simple. Work start from then and practitioners begin to look out for the needs and what should be done and its dealt with. CAF makes practitioners across all agencies, after the required training to go according to the procedures to achieve a dependable assessment that can be used by everyone dealing with the case. The national IT system to support CAF will be deve loped. (eCAF). This will help authorised practitioners to electronically create, share and store CAF within the agencies. Unlike Contact Point CAF only holds the information about some young people and children, with consent, and for a limited period of time. Both Contact Point and CAF were created to for use within childrens services, their goal is to help children with additional needs get the help and support they need, its a tool to make easy early intervention and help deal with additional needs before they get out of control and become more difficult to resolve. CAF and ICS has a common method to assessment, they both have a common way of collecting data about a child or young person around the domains of developmental needs of a child; parent capacity; and family and environmental factors. CAF and ICS are supported by technology where as Contact Point is a basically technology solution www.evertchildmatters.gov.uk Why was CAF introduced and whats its aim The green paper, Every Child Matters, proposed the introduction of a national Common Assessment Framework (CAF) as an important part of a strategy for helping children and young people to achieve the five priority outcomes of: being healthy: enjoying good physical and mental health and living a healthy lifestyle; staying safe: being protected from harm and neglect; enjoying and achieving : getting the most out of life and developing the skills for adulthood; making a positive contribution: being involved with the community and society and not engaging in anti-social or offending behaviour; economic well-being: not being prevented by economic disadvantage from achieving their full potential in life. The Common Assessment Framework (CAF) was decided upon based on the five basic keys. By the help of a lead professional and better information shearing procedure CAF was designed from the concerns that the existing procedures for identifying and responding to the needs of children who are not achieving the five outcomes identified in Every Child Matters do not work as effectively as they were meant to, to bring a better way of how services could be delivered, due to the fact that services have in the past been delivered based on dealing with the consequences of difficulties in childrens lives to preventing things from taking the wrong route from the start. Its main focus is to attain to the fact that every child gets the five keys. It is also created to help assessing children with additional needs which are not too complex or sever as to demand external intervention such as statutory intervention. CAFs aim is to give a method of assessment to give support to early intervention, to help decide what needs to be done at an early stage rather than later, its to provide good and a lot more evidence based referral to targeted and specialist services. CAF is created to enhance on joint working and communication between practitioners in a common language of assessment and views and as to how it could be resolved, it was also designed to improve the coordination and consistency around assessments leading to fewer and shorter specialist assessments. CAF was designed to help to decide whether other specialist assessments are needed and if so provide information to help get it done. It was to give a clear picture of a child or young persons needs to be built up over time and with the right consent shared among professionals. Has CAF achieved its aim?(positives and negatives) Through CAF some practitioner began to accept sheared responsibility for children and young people with additional needs. Apart from having to get parents consent to be part of the assessment procedure some practitioners and managers are in view that in conjunction with other services CAF has a lot more prospects in support to early intervention mostly universal services. Some also had doubt as to whether there was enough funds to meet the problems raised and the requirement of CAF. It is apparent that CAF has had mixed responses. One estimation of path-finding authorities revealed that practitioners and managers believed it has enabled a more rigorous follow-through of service delivery, promotion of better multi-agency working and were optimistic that it would eventually pull down thresholds for service receipt (Brandon et al., 2006). The introduction of CAF like everything has its strengths which in general gives a positive view seen by all, however, others have expressed their concerns about its been too formal to some organizations as descriptive tyranny, restricting the narrative making sense of the situation; the difficulties of various professionals and practitioners with other skills and expectations completing CAF differently or partially in the assessment process (Garrett, 2008; Gilligan and Manby, 2008; White et al, 2008). CAF in the East Riding for example is exclusively aimed as a minimal level involvement which will help use universal services to m anage early problems and deject wrong referrals to Social Care. The major intentional level for engagement agencies with the CAF has broader responsibility than CAF alone, covering all included services provision. The different agencies involved is broad, but some agencies are less active in attending meetings and buy in, in terms of resource input is limited. However, there some problems which lessen the positive involvement, and makes CAF less effective, these include less involvement of some agencies in terms of resources input. Practitioners were of view that CAF was not reducing the need foe reassessment, giving examples of some parents forced to repeat their stories during reassessments, I can understand sometimes practitioners would just want to be sure that things have not changed since the last assessment, but the public is of the view that CAF always has the updated information at any time needed, but for luck of training and human error we find out that CAF still is not d oing what it was set out. As well as distracting story-telling way of writing reports, the CAF writers often found that the boxes did not help them adequately to characterize the child and parents. The format of the CAF was opposed by some professionals and practitioners working with it.. Only some professionals used the language of need, whereas over 80 per cent talked about challenges. In addition to the descriptive demands, CAF forms also make CAF doesnt tell a story it feels like school exams, multiple choice, you can tick the boxes with the right answer, but it really doesnt give you er the er à ¢Ã¢â€š ¬Ã‚ ¦.The story. It is about narrative isnt it. Its about peoples lives. It isnt about um dividing a life up into a lot of small boxes. And when you put all those boxes together it will be EQUAL to the narrative As seen in (BJofSW 2009 39, 1197-1217) Sure start worker said I prefer a blank sheet of paper to express by thoughts ibid.. Upon a period of over a decades work in human services organizations, Gubrium et al describe what they call the descriptive tyrannies of people forms, forms used in one way or the other to describe and categorize people coming to the attention of human service professionals, hence, for Gubrium et al, the relations of form completion to human activity is two-fold. They are concerned with what sorts of descriptions the forms invite or the reportorial expectations assumed to underlie acceptance organizational description (Gubirum et al, 1989, p 197). What may be the rational, moral and artful capacities of form-completers? That is, what wiggle room (Erickson, 2004, p, 20) do they have with these descriptive demands? (Oxford University press 2008). Gubrium et al argue that, completed forms like any mode of description, have transformative effects. They do not simply describe events as they occurred in real time. For example they may contain mutually exclusive categorizations, which deman ds that the form-computer suspend disbelief that only one category can apply at any one time, bearing in mind that CAF is designed to have evidence-based , focused on needs and strengths, rather than concerns. Professionals are encouraged to evaluate strengths, needs, actions and solutions for children across three domains derived from the framework for Assessment of Children in Need and their Families (DoH 2000). Please ignore the recommendation below still have that to do I have it written down will type it out tomorrow, Im working in the dark because my landlady forgot to get some electricity and my eyes are hurting now. My lecture ends at 11 so will finish it all with the Ref.. Recommendation and conclusion It is clear to me that the purpose of the CAF and its work load is to ensure that professionals attend to, and record information deemed most relevant to their primary activities as distinct at this historical moment. The CAF is also an over view presented as a complete professional judgement. However, I have shown above that the demands of the form cause information to be ordered in preferred ways, which can be unintelligible. I have talked about the fact that CAF constrains professional practice in particular ways, it is indeed designed to exert its own rigid demands, which can feel harsh to the one person completing the form. CAF in particular relies on the assumption that it can foster uniform professional application and an ordinary (White, Hall and Peckover, 2009). Laming (2009) still recommended that we need to involve more agencies to make the workload easier and effective and said the use of Common Assessment Framework CAF needs to be further promoted with Agencies. To achieve the reason it was introduced practitioners and everyone involved in using CAF must be fully aware of what its all about and must be fully trained to know the pros and cons of what CAF wants to achieve, other Agencies working in line with CAF must also keep their systems and information updated to suit the needs of the children and young people who might need this service to also live the lives they deserve. Parents and the general public must be fully aware of what CAF is hoping to achieve in that way they dont feel pressured if they are called upon to give their approval before an assessment is carried out for their children.

Constant, Changeless Change (An Argumentative Text About Yeats’s Repres

William Butler Yeats was a poet during the transition from the nineteenth to the twentieth century. He was a brilliant poet. He had a way of making complex images, representing his philosophies regarding change and changeless, with words. He had a lot of unique ideas on philosophical topics such as these. â€Å"Yeats developed a philosophy that united his interest in history, art, personality, and society.† (1144). In the five poems written by Yeats, and compiled in our textbook, the opposition between radical change and changeless is illustrated very clearly. In the poem, When You are Old, Yeats tells the intended reader, a woman, that his love for her won’t change, but hopefully, her feelings for him will change when she reads the poem. This poem is a love poem. It is slightly bitter, but a love poem, nonetheless. Yeats says that he loves the ambition and the thirst for adventure in her. â€Å"But one man loved the pilgrim soul in you.† (7). On this, I couldn’t agree more with Yeats. Yeats says that he loves her, but she doesn’t love him yet. He hopes that when something chang...