Governmental, Proprietary, and Fiduciary Funds Assignment

Governmental, Proprietary, and Fiduciary Funds Assignment Governmental, Proprietary, and Fiduciary Funds – Assignment Example The paper "Governmental, Proprietary, and Fiduciary Funds" is a good example of an essay on finance and accounting. Governmental funds -These are funds that are regarded as being used for typical governmental functions and they include the following. A debt-service fund is a form of a government fund that is fully devoted to the repayment of debt. This fund is obtained through budgetary allocation that the government does at the beginning of each of its financial year. Local debts arise from the amount borrowed from the local industries and investors. Capital projects funds are kept by the government in order to finance the acquisition of capital assets, building or renovation of government equipment and infrastructural development. This group of funds does not include capital assets paid for through the proprietary funds. (Ruppel, 2011). Permanent funds are composed of the various investments and other resources that the government is not allowed by the constitution to spend or conv ert into cash. This fund can only be spent in circumstances that the government is in short supply of funds to finance its projects that directly benefit the people.Proprietary funds -Proprietary fund is another type of government funds that are used for the accounting of the ongoing organizations and activities of the government that are deemed to be similar to the businesses in the private sector. The funds are regarded as self-supporting owing to the fact that such services are financed by user charges or on reimbursement basis (Finkler, et. al, 2013). There are two types of funds in this category namely enterprise funds and internal service funds.Fiduciary funds -These are funds used to account for the assets that are held by a unit of the government in a trustee capacity or as an agent to individuals or private organizations. This category is made of four types of funds namely investment trust funds, agency funds, private-purpose trust funds, and pension trust funds.

Understanding White Supremacy

Understanding White Supremacy Historically, white supremacy has been understood as the belief that white people are superior to people of color. As such, white supremacy was the ideological driver of the European colonial projects and U.S. imperial projects: it was used to  rationalize unjust rule of people and lands, theft of land and resources, enslavement, and genocide. During these early periods and practices, white supremacy was backed by misguided scientific studies of physical differences on the basis of race and was also believed to take intellectual and cultural form. White Supremacy in US History The system of white supremacy was brought to the Americas by European colonists and took firm root in early U.S. society through the genocide, enslavement, and internal colonization of indigenous populations, and the enslavement of Africans and their descendants. The system of slavery in the U.S., the Black Codes that limited rights among newly freed blacks that were instituted following emancipation, and the Jim Crow laws that enforced segregation and also limited rights combined to make the U.S. a legalized white supremacist society through the late-1960s. During this period the Ku Klux Klan became a well-known symbol of white supremacy, as have other major historical actors and events, like the Nazis and the Jewish Holocaust, the apartheid regime of South Africa, and Neo-Nazi and white power groups today. As a result of the notoriety of these groups, events, and time periods, many people think of white supremacy as an overtly hateful and violent attitude toward people of color, which is considered a problem mostly buried in the past. But as the recent racist murder of nine Black people at Emanuel AME church has made clear, the hateful and violent breed of white supremacy is still very much a part of our present. Yet, it is important to recognize that white supremacy today is a multifaceted system that manifests in myriad ways, many not overtly hateful nor violent- in fact often quite subtle and unseen. This is the case today because U.S. society was founded, organized, and developed in a white supremacist context. White supremacy and the many forms of racism it employs is infused into our social structure, our institutions, our worldviews, beliefs, knowledge, and ways of interacting with each other. Its even encoded into some of our holidays, like Columbus Day, which celebrates a racist perpetrator of genocide. Structural Racism and White Supremacy The white supremacy of our society is evident in the fact that whites maintain a structural advantage over people of color in nearly every aspect of life. White people maintain an educational advantage, an income advantage, a wealth advantage, and a political advantage. White supremacy is also evident in the way communities of color are systematically over-policed (in terms of unjust harassment and unlawful arrest and brutalization), and under-policed (in terms of police failing to serve and protect); and in the way that experiencing racism takes a societal-wide negative toll on the life expectancy of Black people. These trends and the white supremacy they express are fueled by the false belief that society is fair and just, that success is the result of hard work alone, and an overall denial of the many privileges that whites in the U.S. have relative to others. Further, these structural trends are fostered by the white supremacy that lives within us, though we may be wholly unaware that it is there. Both conscious and subconscious white supremacist beliefs are visible in social patterns that show, for instance, that university professors give more attention to potential students who are white; that many people regardless of race believe that lighter skinned Black people are smarter than those with dark skin; and that teachers punish Black students more harshly for the same or even lesser offenses committed by white students. So while white supremacy might look and sound different than it has in centuries past, and may be experienced differently by people of color, it is very much a twenty-first-century phenomenon that must be addressed through critical self-reflection, the rejection of white privilege, and anti-racist activism. Further Reading For detailed and riveting historical accounts of how white supremacy was wielded in pursuit of economic, political, cultural, and social domination by Europeans from the 1500s on, see  The World is a Ghetto  by sociologist Howard Winant, and  Orientalism  by postcolonial theorist  Edward Said.For information on how white supremacy historically affected indigenous populations, Mexicans and Mexican Americans, as well as immigrants from Asia, see sociologist Toms Almaguers book  Racial Fault Lines:  The Historical Origins of White Supremacy in California.Sociologist Eduardo Bonilla-Silva investigates this phenomenon at length in his book  White Supremacy and Racism in the Post-Civil Rights Era

Voice-overs and Flashback in Film Noir Essay Example | Topics and Well Written Essays - 1000 words

Voice-overs and Flashback in Film Noir - Essay Example One of the stylistic features common to many noir films is the use of extraordinary narrative devices like voice-overs and flashback sequences. These structural elements are included to underscore or otherwise complement thematic elements of the film. Flashbacks too became an effective medium of remembering and recreating the past, another significant activity in psychoanalytic practice. Apart from the psychological dimension, voice-overs could also be used to emphasize the eerie or dark tone of noir films. With the right tone, the narratorial voice could easily intensify the feeling of doom and generally dark settings of the typical noir film. Flashbacks were also useful in creating suspense or experimenting with the narrative flow, allowing for creative use of plot. This paper will seek to further explore the role played by these two specific stylistic devices with reference to three films: Double Indemnity (1944), The Big Sleep (1946) and D.O.A (1950). Double Indemnity has a simil ar opening to D.O.A with the film starting in medias res to reveal a harassed-looking William Neff enter his office room and begin recording his ‘confession’ addressed to Keyes on his Dictaphone.. The confession triggers off the flashback which presumably will explain the events that lead up to the murder that Neff has just confessed to. Interestingly, just a few minutes into this flashback and the confession of Neff also appears as a voice-over superimposed over the past retelling of events. This film employs both devices then, to build-up its atmosphere. The first of the flashbacks serves to describe what can already be seen on the screen, but with added detail like how the room smelled and how the sunlight made the dust visible. More importantly, it allows access to Neff’s mind and his initial impressions of Phyllis Dietrichson. This voice-over and the next also let the audience know the level of engagement with the crime that Neff had at the beginning and how the plan to murder Dietrichson is initiated entirely by his wife. However, the voice-over that marks the return of the narrative from the past back into the present, with Neff still at the Dictaphone, reveals to the audience that Neff too had been thinking about committing murder since as an insurance agent he believes: ‘In this business you can’t sleep for trying to figure out all the tricks they could pull on you.’ Other than tell us about who did what in the murder plot, the voice-overs also give us significant insight into the criminal’s mind – in this case, Walter Neff’s. As said in the introduction, this was a period of great faith in Freudian psychoanalysis and the idea of exploring one’s sub-conscious was quite popular. The Dictaphone-taped ‘confession’ acts as catharsis for expunging guilt. This is especially evident when Walter says that although he knew everything had gone off perfectly he still felt that it co uld all go wrong. He claims to not be able to hear his own footsteps; that he was walking like a ‘dead man.’ This is a classic instance of the psychoanalytic notion of guilt becoming the driving force behind a person’s actions and being the ultimate reason for that person to give himself or herself up. The Big Sleep does not use either voiceovers or flashbacks but there are several silences in the plot where Marlowe is seen tailing or waiting for action to happen, which act as narrative ‘fillers’. Insights into Marlowe’s psyche are not spoken or recounted as clearly as in Double Indemnity but as Marlowe’s character is sketched out to be hard-boiled but honest, what he says in sincerity can be taken by the audience to be true. For instance,

Are Teachers Obliged to Supervise Students in the Cafeteria Essay - 7

Are Teachers Obliged to Supervise Students in the Cafeteria - Essay Example The teachers filed the grievances for these new assignments. According to the employers, there was standard management rights’ clause in the parties’ collective bargaining agreement which they had invoked in the present case to contain rowdy behaviour of the students, during the lunch break. The union, on the other hand, asserted that cafeteria supervision was mentioned in the agreement for the secondary teachers only and due to lack of any past practice, assigning these duties to the elementary teachers was against the contract. Yes, Union’s claim is right. There is a contractual basis, expressed in language because the contract mentions the supervision duties for the secondary teachers and not the elementary school teachers. No, there is no past evidence of elementary school teachers burdened with the added responsibilities of supervising cafeteria during the lunch break. There was also no inclusion of such in their job description as against the fact that cafeteria supervision was included in the agreement for secondary teachers. The union also claimed that the lunchtime was used by the teachers for various other educational activities like meeting parents, remediation, preparing and planning students’ performance enhancing activities etc. that were designed for the overall development of the students. Cafeteria supervision would restrict these extra activities that are an essential part of teaching aids and measures. Hence, extra duties are legally and ethically wrong. As an arbitrator, I would ensure that the elementary teachers were not burdened with the extra duty of cafeteria supervision because children in the elementary school require more educational aids and teachers-parental interaction for improved results. The roles and responsibilities of a teacher are multidimensional.   The teachers often serve as role models for their students so they need to be very meticulous and at the same time, he/she should be extremely knowledgeable so as to command respect from their students.  

Who Defines Beauty Research Paper Example | Topics and Well Written Essays - 1500 words - 1

Who Defines Beauty - Research Paper Example According to Newman, goodness as the moral equation of beauty were also used by philosophers (1) while others described beauty according to the modern definition of the dictionary which expresses beauty as â€Å"qualities in a person or thing that gives pleasure to the senses or pleasurably exalts the mind or spirit.† (Merriam-Webster). The contemporary understanding of beauty is subjective or that any standard of beauty must be relative (Vacker) and is largely related to the maxim â€Å"beauty is in the eye of the beholder†. It explains that a thing of beauty for a person may not simply appear as equally pleasing to another. Nature - Biological and EvolutionarySymmetry has been scientifically proven to be inherently attractive to the human eye (Feng). Biologists have long utilized symmetry - the extent to which a creature's right and left sides match - to gauge what is referred to as developmental stability (Cowley). The sense of attraction for symmetry is not only res erved for adults, infants were also found to demonstrate this trait as well. Infants have the innate ability to spend more time staring at pictures of symmetric individuals than they do at photos of asymmetric one (Feng). Scientists believe that preference for symmetry is linked with having a strong immune system. Thus, beauty is associated with more robust genes, increasing the chances that an individual’s offspring will survive (Feng). The idea and preference for beauty differs from culture to culture (Cowley). Aside from symmetry, males in western cultures.

Foucault Questions Essay Example for Free

Foucault Questions Essay What are the limitations? 2. What distinctions can be made between the ordering and controlling of leprosy and the plague? 3. What does Foucault mean by â€Å"rituals of exclusion† and â€Å"†disciplinary projects†? 4. How does the panoptic mechanism differ from a dungeon? What are the principal characteristics of each? What are the goals of each? 5. What importance does Foucault attribute to â€Å"visibility†? What role do visibility and invisibility play in panoptic structures of power? . Foucault states, â€Å"The plague-stricken town, the panoptic establishment – the differences are important. † What are those differences and how are they important? 7. In describing Panopticism, Foucault is meticulous in tracing the historical evolution of the panopticon as a disciplinary mechanism. What is his purpose in doing so? Why is he so careful? 8. Outline the major historical events Foucault cites. With what example(s) does Foucault begin? With what does he end? 9. What does Foucault mean when he says that disciplinary projects moved from the margins of society to the center? What is meant by â€Å"margin†? What is meant by â€Å"center†? What is the significance of this transition of discipline from the margins to the center? 10. What does Foucault mean when he says that societies of antiquity were â€Å"societies of spectacle† and modern societies are â€Å"societies of surveillance†? What are the differences? What historical events created such differences?

Comparing Trains and Planes as Means of Transportation Essay examples -

Comparing Trains and Planes as Means of Transportation From the dawn of time, man has followed his urge to travel; sometimes neglecting the enjoyment of the journey in pursuit of the destination. Although two of the favorable means of passenger transportation - the plane and the train - accomplish the task of arriving at a destination, there are distinct differences in their capacity for comfort, time, scenic value, and safety. To entice the weary traveler, accustomed and outraged by the rough, tiresome, and jolting rides on planes and trains, improvements have been made over the decades to pamper the passenger. Mechanical changes and physical changes enhance the traveling experience. Although airplane seats are space-efficient to the point of restricting movement, they are similar to the living room easy chair, reclining and cushy. At the push of a button, pillows and blankets are available. To distract, rather than to nourish, miniature bottles of liquor are served with plastic glasses. In comparison, traveling by train is similar to a luxurious hotel, in motion, with its ...