Governmental Financial Reporting Presented by David R. Koeppen‚ Ph.D.‚ CPA Department of Accountancy Boise State University dkoeppen@boisestate.edu Topics • • • • • Introduction Reporting Basics Fund Accounting Government-wide Financial Statements Summary and Conclusion Introduction • • • • Purpose of Financial Reporting Generally Accepted Accounting Principles Characteristics of Governmental Entities Effects of Characteristics on Financial Reporting Purpose of Financial Reporting • Private
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INTRODUCTION TO CRYPTOGRAPHY INTRODUCTION Cryptography is the branch of science that deals with data security relating to encryption and decryption. This science has been in existence about 4000 years ago with its initial and limited use by the Egyptians‚ to the twentieth century where it played a crucial role in the outcome of both world wars. Cryptography was used as a tool to protect national secrets and strategies. DES‚ the Data Encryption Standard‚ is an adoption with the Federal Information
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Modern Jewish History Readings “ A Girl wasn’t much” - Eastern European women had paradoxical roles. Homemaker but responsible for economics of the family - Women’s work was considered to be important‚ but as a sex they are inferior - Allowed them to work outside of the home‚ but their massive amount of responsibilities limited them from pursuing higher education - Breadwinners partners in the family‚ second class citizens in the larger society - Not foreign to workplace when came to America
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“Reconstruction Revisited” Jonathan Fetterley History 202: American History 1840-1900 August 4‚ 2014 In 1982 Eric Foner‚ a historian and writer‚ penned an article called “Reconstruction Revisited”. In this article he expressed his views on the Reconstruction period of American history‚ and how this period of time had become the subject of much debate. To begin this discussion Foner writes‚ "historians have failed to produce a coherent modern portrait of Reconstruction.”1 To back this statement
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Inherently Governmental Functions Table of Contents Abstract ………………………………………………………………………….….1 Definition of Inherently Governmental Functions..……………………....................1 Office of Management and Budget (OMB) guidance on functions considered IGF .........2-3 IGF Topic of Concern …….........................................................................................4 Conclusion …………………………………………………………………………
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On TV today we see lots of commercials that show what the world and our peers want us to be. Commercials also show what clothes we should wear and what foods we should eat. There are commercials that show people with healthy and in shape bodies trying to get us to eat properly because looking at them will make us want to have that kind of body and will make us buy whatever it is they are selling. So in seeing those commercials every day‚ some of us start to think that we are not good enough‚ and
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History and Development of Modern Psychology Have you ever wondered why people think or behave differently from one another? Well that’s what people study in psychology. Psychology is the study behavior and cognitive process. It’s a relatively new science just that started a little over 100 years ago. Wilhelm Wundt‚ a German scientist‚ opened the first psychology lab in 1789. He was the founder of structuralism approach. This approach sought to identify the building blocks‚ or the structure‚ of
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Piracy is usually determined as a seizure of property (ship‚ airplane or software) that holds no commission from the owner ("Piracy" 1). It is mostly linked to the dirty‚ bearded men that sailed the seven seas and robed merchant ships or ships that carried a valuable cargo. This however‚ was not the case in the late eighties and is definitely not the case today in the nineties. Now software pirates copy software without the permission of the company for their own personal benefits. Since piracy
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World History: Modern Times The American and French Revolution were two very different things‚ yet also very similar. We usually don’t think too much of it‚ we just think they were another war. Most people would ask‚ aren’t they different‚ how are they even similar? Come to think of it‚ they do have a lot in common‚ but also a lot of differences. The American Revolution was anti-religion‚ while the French was vice versa‚ yet they both started over taxes. The American Revolution started in 1775
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Chapter 1-Pre-Historic Art Key Terms Attributes- Symbolic object or objects that identify a particular deity‚ saint‚ or personification in art Ceramics- Wares made of baked clay Corbel vault- Dolmen- Prehistoric sculpture made up of or more large stones supporting a large‚ flat‚ horizontal slabs Capstones- The final topmost stone in corbel arch or vault which joins the sides and completes the Structure Henge- Circular area enclosed by stones or wood posts set up by Neolithic
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