Research resources Essay Example for Free

Research resources Essay There are many resources that a student of accounting can refer to enrich his accounting knowledge and arm him/her with useful and practical experience in the accounting field. These materials are available both online and offline both subscribed and unsubscribed. These are online and offline libraries. Questia, an online library of books and journal available at http://www. questia. com/index. jsp, is a site that provides an opportunity to access books, journal and materials for all subjects and topics ranging from arts to science, and from arts to law. These materials are available to an individual upon subscription. They are accessed through the keying of the title or the required article or any phrase in that text. Athens and Amazon. com are other resources that contains rich informative and educative materials. The amazon. com, the site that allows access to useful textbooks and journals is available online at http://www. amazon. com/books-used-books-textbook/b? ie=UTF88node=283155. It is an online company that sells books. Athens is also available online at http://www. athens. ac. uk. Accounting information will be accessed by keying in the relevant topics. The Google scholar too will provide easy access to accounting materials on any trouble-some topic. There are also many textbooks and journals available in the library. New Vistas in Accounting – Vol 1, 2003, a book authored by D. G Prasuna is a textbook that provides a general outline on the major concepts in accounting and their usefulness on understanding the accounting practices and activities. Accountants handbook, volume 1, financial accounting and general topics, 11th edition, edited by D. R. Carmidiael (2007) among other scholars is a conglomeration of witty and remarkable tips on the basics of accounting, the standards an regulations as well the basics of reporting statement. Specific Sources In this research discussion Scofield Barbara (1994) in his article published by the national public accountant, titled:Full Disclosure of Interest Capitalization Decisions, he provides useful insights on the GAAPS standards on interest capitalization, shedding the light on the confusions arising from the requirements in the standards, their appropriateness and their shortcoming. This information is available online at http://www. allbusiness. com/accounting/436577-1html. The IASC foundation education website available at http://www. lasb. org/NR/rdon/yres/189CA297-4D7Epdf has a summary of the IAS regulations. In this case they were specifically touching on borrowing costs then definition and what they generally encompass. www. arthurconsulting. com/financialspecial6. htm, website by the Arthur consulting, Inc on financial analysis, gives useful tips on accounting for the impairment of long lived assets. It gives circumstance and events that are indicators that an asset has impairment as well as the criterion for impairment recognition. An international accounting journal by authors; Street D. L, Nicholas N. B, Gray S. J, titled: Assessing the Acceptability of International Accounting Standards in the U. S. An Empirical Study of the Materiality of U. S GAAP Reconciliations by Non-US companies complying with IASC standards (2000), from this page 22-63 gives a summary of GAAP standards in comparison with other international standards on accounting. It provides information that can help understand accounting standards and practices better. Domestic Accounting Standards,Iinternational Accounting Standards and the Predictability of Earnings (2001), an accounting research journal by Ashbough, Hollis, Pinces and Morton (2001) examines the variations of the various international standards and the accuracy associated with reporting using each standard. Ann Tarca (2004), in the Journal of International Financial Management and Accounting, article titled: International Convergence of Accounting Practices, Choosing between IAS and US GAAP. She samples different reporting by accountants using the different standards: GAPP and IAS and how specific firms prefer one standard over another. William Dorms (2003) in his book Finance and Accounting for Non Financial Managers. He provides all the basics you need to know. He provides an insightful outline of the basics in accounting in the different topics of intermediate accounting focusing especially on financial management and financial statement analysis. Essentials of Managerial Finance: Principle and Practice (1981). It is a large book of 807 pages authored by Steven E. Bolten and Robert Lawrence conn. It gives useful knowledge on the most troublesome on accounting. All the above source although not enough will arm a student with almost all information that he or she requires to gain basic knowledge on principles and practices of accounting. Recommendations A fresh student of intermediate accounting would need to take a glance at reading materials that provide information on the basics of accounting. This will arm him/her with information that will aid in understanding the basic concepts and accounting practices. These books and journals are available on the internet and in our library. Students will need to take detailed notes on these topics they find relevant to their studies. Having a look at the sample and published financial statements by the various firms and multinationals will give a practical hint on the application of this theoretical knowledge and affirm the need for accuracy and consistency in accounting. On specific cases for discussion, a student should ensure that they have conducted enough research for the specific topics. Keying in the title of these topics on the authoritative websites such as Google scholar and Questia will provide vital linkages to a wealth of sources and information. Many students at the introductory stage of accounting have come to me for assistance. I have assisted them by giving them the above information as well as demonstrating to them physically on how to search for information from our library as well as from the electronic journals and libraries. References Scofield Bartara, April 1st 1994. Full disclosure of interest capitalization decisions. The national public accountant. Pg. 1. Accessed on 21/08/07. Available online at http://www/allbusiness. com/accounting/436577. 1html IAS Borrowing Costs. Technical Summary. IASC foundation education. Accessed on 21/08/07. Available online at http://www. iasb. org. NR/rdonlyres/189CA297-4d7E-4826-80bc-3876874AS44/0/1as23pdf Financial analysis, 2002. Accounting for the impairment of long-lived assets. Arthur consulting group, Inc. Accessed on 21/08/07. Available online at http://www. arthurconsulting. com/financialspecial6. htm Ash Baugh, Hollis, Pincees, Morton, Dec. 2001. Domestic accounting standards, international accounting standards, and the predictability of earnings. Journals of accounting research. Blackwell publishing. Financial accounting standards board. Accessed on 21/08/07. Available online at http://www. fash. org.

Descriptive Essay - The Interesting Bus Ride Home -- Descriptive Essay,

The Interesting Bus Ride Home When most people think about an eventful or memorable place, they almost certainly would not picture a bus. As we all know, buses are not exactly attractive. The design scheme is the same in almost every bus: rows and rows of brown seats, a thin black aisle down the middle of the bus, hundreds of hazy windows, and the big, lemon-yellow exterior. Not many people, I am sure, would consider buses to be an important part of their lives. However, if a person were to think about it, they would realize that they probably have had at least one memorable experience in their life that took place on a bus. One of the most memorable bus experiences in my life happened when I was in fifth grade. The final bell at school had rung, so I sprinted out to the bus with a few of my friends to save seats since our bus was always crowded. After we flung our backpacks into the four back seats, we ran back inside the school to buy some Mountain Dew from the pop machine in the cafeteria. After jamming our quarters into the machine and snatching the cans out of the bin, we sprinted back outside to make sure we did not miss the bus. It was still there, in all its yellow glory, so we hurried through the doors and onto the bus. It had been wet and cloudy since that morning--a typical Oregon day--and as I made my way to the back of the bus, the faint smell of rain mingled with the rubbery-plastic smell of hundreds of little rain boots. When I finally got to my seat, I was rather unnerved to find that not only was someone sitting in my seat, but that that someone was none other than Nathaniel Larson, the most obnoxious kid in the 5th grade. I took a deep breath and said, in the kindest voice I could muster, "Nathan, you... ...int was chipped on the outside, and on the inside the chairs had holes and writing all over them. Oddly, though, this bus smelled slightly of paint, which was a huge contrast to its shabby condition. But to us, this dingy yellow vessel was beautiful; it was warm, and it would take us home. This old/new bus continued our route, and we all sat quietly, awaiting our stops. Everyone had a tired, almost forlorn look, as though they had been through much more than just switching buses. I did not have any concept of time as the bus chugged along, stopping occasionally to let people off, and all of a sudden I recognized that it was almost to my stop. I jerked out of the stupor I was in as the bus stopped in front of my apartment complex. As I gathered up my things to leave, I looked at my friends and said, "Well, this will make one interesting story at school tomorrow!"

Probation and Parole in the United States Essay

Abstract Employee security problems and high risk caseloads progressively will move agents away from customary probation ideas of casework in the direction of ideas lined up with control or disciplinary beliefs. This study analyzes how the role of probation and parole has altered and what the future will be like counting on how we respond to the alterations at hand. This study also reviews changes in the criminal policies that have transpired. Probation and Parole in the United States: Changes in the Correctional System since World War II Under Florida law, the Department of Corrections is to keep the public safe and out of harm’s way, supply a protected and friendly environment for employees and criminals; work in joint venture with the community to add programs and services to lawbreakers; and oversee criminals at a grade of security appropriate with the hazards they present (Florida Department of Corrections, 1992). These duties pose marvelous trials for the employee’s management of the Florida Department of Corrections and the corrupt justice system as a whole. To have an insignificant impact on these matters, the system must make some foremost changes in how corrupt justice is distributed. This is necessary as the crime rates continue to rise; as courts misplace their influence in deterring crime by equalizing quick, rigid sentences; as correctional organizations accept inmates today and let them go tomorrow to ease overcrowding; and as criminals become more dangerous. The penalties of our failure to arise the surge of crime are frightening. An article in USA Today (1991) stated: Probation agencies have become seriously under-staffed just as they are being depended upon more strongly than any issue in history; probation, rather than prison, is the most widespread pattern of punishment. Probation agents have become less and less engaged in  their usual function, more connected to communal work and are more absorbed with law enforcement, following down those who have defied the periods of flexibility. Regardless of an astounding increase in the number of institutional facilities, an exceptional number of criminals have been put under strict watch in the community. The Florida Department of Corrections has more than 100,000 felony criminals under supervision in Florida communities. If it were not for overcrowding, numerous of these criminals would be assisting long sentences in state organizations. Regulation enforcement, the court, the correctional system, and probation and parole have the same duties for the malfunction of the criminal justice system. The difficulties documented above are huge. To deal with these difficulties, much of what we do and how we do it will need to be different. Many inside and outside alterations currently have been made to respond to the individual safety concerns of probation/parole agents in Florida: adjustment of agencies to provide for larger employee security, soft body armor, and firearms. This study task calculates areas where change is required, as well as obstacles that stand in the way of change. According to Edward W. Sieh (1990), Over the past so many years, probation communities have grown to more than 18% compared to about 15% in jail and prison communities and almost 13% in the number of paroles. Close to 2/3 of the complete correctional community was under probation supervision in the community at the end of 1985. Sieh decided that huge alterations in the criminal community have led to alterations in sentencing, as well as in how officers are expected or needed to do their job. Twenty-five percent of convicted felony criminals get probation. Other judgments encompass complete supervision and shock probation. Sieh’s study recognized two essential forms for overseeing criminals—â€Å"remedy† and â€Å"justice†. The remedy model demonstrates customary  casework and rehabilitation, and assesses change within the system. Sieh attacked the remedy mode, showing that it is inherently violent and unjust. It supposes a power over the impulse of criminals, out of capacity to their incorrect doing; it ignores information about the communal rather than therapeutic basis of crimes, and it treats clients as absolute objects of disciplinary policy to manipulate at a whim. The justice standard deals with the increasing occurrence of punishment. Sieh accepts that the standard was made from public appeal for belief of punishment with the smallest risk to the community. In his description of the justice standard, the officer is not at all worried about assisting alterations in the criminal, court instructions become the direction for supervision. Criminal success or failure counts upon his/her agreement with the conditions of supervision, and not the blame of the officer or the system. Complete supervision, in his outlook, is a process of the justice standard. Sieh assumed that the system is moving firmly nearer to a disciplinary one—the justice standard. He questioned contemporaries in the field to gaze for equity. Harris, Clear, and Baird (1989) discovered that the probation system completely extends to support remedy beliefs. Morran and Linder (1985) were in unison. They found more considerably, that electronic devices, sophisticated drug and alcohol area testing kits, and computerized information of new arrests are assisting to a larger focus of the law enforcement duty. Many of the criminals who carry out crimes are presently under supervision. Collaboration between regulation enforcement and probation would increase effectiveness. At the same time, supply for larger security for probation officers who might otherwise be needed to make late evening calls to tough positions without backup would not hurt either. Ten years before, supervising the whereabouts of a criminal by the use of an electronic monitor emerged light years away. Cold War undercover operations employed the use of electrical monitoring apparatus. The Florida corrections  system has intensely cooperated in a supervising program for more than ten years. Today, 800 criminals are under electrical monitoring oversight. The courts have vigorously approved the use of the apparatus. It is expected that the electrical monitoring will be utilized at elevated rates in the future. Between 1984 and 1988 the probation caseload went higher from 1.74 million to 2.36 million individuals (Bureau of Justice Statistics, 1989). Numerous administrations have furthermore noticed that the probation populations are criminals who often begin with a high risk of threat to the probation agents (Guynes, 1988, Petersilla, Turner, Kahan, & Paterson, 1985; Snyder, 1986). It is without question very necessary that officers are supplied with an access of security to make sure that they don’t become victims. The future is ours to shape and change, or to just let it occur. Given a perception of much important advancement, we should start to increase the speed of some of the more attractive future anticipations and slow up those with less attractive anticipations. To adjust the course of unattractive purposes, the setting up of balancing standards and practices will be needed.

Historical Events That Played A Paramount Role During...

There have been many historical events that played a paramount role in mapping the trends of the United States (US) from the 1800’s to the 1920’s. Some of these events took place during very prominent periods of time such as the shaping of the Reconstruction Act in early 1865 to its end in 1877. Reconstruction, after the Civil War, was the desired intent in bringing the southern states back into the Union, provide legal citizenship and protection for the liberated slaves, and establish the rights of the people. The period of Reconstruction experienced many successes along with its failures. The leading cause to the end of Reconstruction was due to the failures of the federal government and their lack to maintain the southern white resistance in 1877. This brings us to another event, which is the leading of US Industrialism in the 1900’s. At this time the US nation produced more than thirty percent of manufactured product throughout the world. Innovative ideas as sisted in spurring the US past its rivals. Another historical event that still has a place in society today is the women’s suffrage movement and social reform that commenced as early as the mid-19th century. Women across the nation stood together in their resolve for peace, equality and women’s rights. Furthermore, their fight often took women away from their families. Some women spent time in jail, publicized hunger strikes, and participated in protests in their efforts towards women’s suffrage and social reform.Show MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesThe Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. 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