Excel based problems Essay

The fund-basis financial statements of Jefferson county have completed for the year 2012 and appear in the first tab of the excel spreadsheet provided with this exercise. The following information is also available: a. Capital Assets †¢ Capital assets purchased in previous years in governmental type funds totaled $752,000 (net of accumulated depreciation) as of January 1, 2012. †¢ Depreciation on capital assets used in governmental- type activities amounted to $79,500 for 2012 †¢ No capital assets were sold or disposed of in 2012 and all purchases are properly reflected in the fund-basis statements as capital expenditures. b. Long-term Debt †¢ There was no outstanding long-term debt associated with governmental- type funds as of January 1, 2012. †¢ April 1, 2012, 6 percent bonds with a face value of $ 700,000 were issued in the amount of $ 720, 000. Bond payments are made on October 1 and April 1 of each year. Interest is based on an annual rate of 6 percent and principal payments are $ 17, 500 each. The first payment (Interest and principal) was made in October 1. †¢ Amortization of the bond premium for the current year is $1,000. c. Deferred Revenues †¢ Deferred revenues (comprised solely of property taxes) are expected to be collected more than 60 days after year-ed. The balance of deferred taxes at the end of 2011 was $18,200 d. Transfers †¢ Transfers were between governmental-type funds. e. Internal Service Fund †¢ The (motor pool) internal service fund’s revenue is predominantly derived from departments classified as governmental-type activities †¢ There were no amounts due to the internal service fund from the General fund. The outstanding balance of â€Å"due to other funds† was with the Enterprise Fund and is not capital related. †¢ The enterprise fund provided a long-term advance to the internal service fund (not capital related). Required Use the excel template provided to complete the following requirement; a  separate tab is provided in Excel for each of these steps. 1. Prepare the journal entries necessary to convert the governmental fund financial statements to the accrual basis of accounting 2. Post the journal entries to the conversion worksheet provided 3. Prepare a governmental-wide Statement of Activities and statement of Net Assets for the year 2012. All of the governmental fund revenues are â€Å"general revenues.† This is an involved problem, requiring many steps. Here are some hints. a. Tab 1 is information to be used in the problem. you do not enter anything here b. After you make the journal entries (Tab2), post these to the worksheet to convert to the accrual basis. This worksheet is set up so that you enter Debit as positive numbers and credits as negative. After enter you post your entries, look at the numbers below the total credit Colum to see that debits equal credits. If not, you probably entered a credit as a positive number. c. Make sure that total debits equal total credits in the last column (balances for Government-wide statements ) d. When calculating Restricted Net Assets, recall that permanent fund principal is added to restricted fund balances.

A Position Paper on the Philippines and the Road to Millennium Development Goals

In February 2012, President Aquino has reiterated the Philippines’ commitment to achieve the Millennium Development Goals in 2015, and vowed to work double time in order to fulfill the different targets under the MDGs with only 4 years left (â€Å"Aquino:PHL†¦ †, 2012). The Millennium Development Goals, or MDGs, is an effort launched by the United Nations in order to improve the living conditions in different nations, by seeking to battle different social and economic problems such as hunger, poverty, violence, and other deprivations.Signed upon by all 193 UN member states in September 2000, the Millennium Development Goals comprise eight (8) development goals that each member-constituent must fulfill in 15 years, which is in 2015. The goals are: (1) eradicating extreme poverty and hunger, (2) achieving universal primary education, (3) promoting gender equality and empowering women, (4) reducing child mortality, (5) improving maternal health, (6) combatting HIV/AID S, malaria and other diseases, (7) ensuring environmental sustainability, (8) developing a global partnership for development. UNDP website, retrieved August 2012. ) Aside from the perennial problems of battling poverty and eradicating different epidemics, the 5th goal, improving maternal health, remains an underlooked but equally pressing concern in the country. In a 2011 report by the Department of Health (â€Å"Philippines ranks 48†¦ †, 2010) , not only has the Philippines failed to improve the maternal mortality ratio (MMR), but the figure of mothers dying during childbirth has even ballooned, from 162 deaths in 100,000 live births in 2009, to 221 deaths in 100,000 live births in 2011.The statistics is definitely alarming, especially when compared to the figures of other nations such as 110 in Thailand, 62 in Malaysia and 14 in Singapore, all in 100,000 live births. The target that we have to reach is 55-60 deaths per 100,000 live births, which is a far cry from wher e the Philippines stands now. According to the report from the United Nations, the causes of maternal death in the country are hemorrhage, sepsis, obstructed labour, hypertensive disorders in pregnancy, and complications of unsafe abortion, most of which are preventable with proper diagnosis and intervention (â€Å"Philippines†¦ , 2010). Department of Health Secretary Enrique Ona expressed the same sentiment when he explained that maternal deaths could be easily prevented with â€Å"effective family planning services, antenatal care, and access to health facilities capable of handling complications† (â€Å"RH Bill key to attaining MDG – Sec Ona†, 2012). These figures should definitely be a cause for alarm. More women actually die of complications each year, which not only stalls our progress in lowering the MMR in the country, but ultimately makes any hopes of fulfilling it much bleaker.The worsening state of maternal care in the Philippines is very tellin g of our healthcare system, and how ill-equipped it is to address a long-standing problem. The call for improvement in maternal health is not an arbitrary cause. In fact, the achievement of this goal is essential in order to fufill the other targets such as poverty reduction, hunger, and promoting gender equality. Ameliorating the plight of maternal health does not only mean improving the quality of life of newborns and their respective families, but by also giving mothers informed choices.Maternal care, after all, does not begin and end with pregnancy and childbirth; it also includes taking into account the responsibility of conceiving life. Hence, as it has always been established, efficient and effective family planning is the main solution. As reiterated earlier, it is also important to note that family planning also entails the power of allowing women to make informed choices. Empowering women to decide whether or not to reproduce based on given facts would help a large deal in keeping them at bay from potential health risks, as well as rearing of children whom they are not able to provide their needs for.The ability for health facilities to care for those mothers with complications, as well as the widespread training of more midwives to better assist in childbirth is something that the government is lagging behind to deliver. In order to impose an urgency to provide better facilities and more skilled professionals, a carefully-structured and comprehensive legislative framework is in order to be able to more effectively address the reproductive health services the Filipinos need.The Responsible Parenthood, Reproductive Health and Population and Development Act Bill, or House Bill 4244 is an example of an effort to bring RH services to the Filipino people. One of the bill’s mandates is to centralize the local government units to provide easy access to care and treatment for reproductive health, and make family planning supplies available for regular purchase at drugstores and hospitals. Moreover, the bill would also allow the deployment of more midwives in different regions in order to attend to more deliveries.Especially important is the access to information for couples and individuals alike to adopt family planning, and the education on reproductive health. (HB 4244, 2011). Responsible parenthood and informed choices are key in the house bill. The bill would also spearhead a maternal death review, in order to better understand past trends in maternal mortality and to determine how to improve these conditions. Ensuring the passing of the bill is the best effort that the country can hope for in order to create significant progress in the improvement of maternal health.However, given the time we have left, it is still unlikely that we would reach the actual target specified in the MDGs. Still, the enactment of the RH bill can promise significant change in the predicament of maternal care. Unless the government would concentrat e on concrete legislative solution such as HB 4244, the 2015 goal for maternal health remains hopeless and the future of of mothers, uncertain. Sources: The Responsible Parenthood, Reproductive Health, and Population and Development Act of 2011, H. B. 4244, 15th Cong. 1st Sess. (2011). Ng, Jennifer. (2012, February 12). ‘Aquino: PHL to achieve MDGs in 4 years’. Business Mirror. Retrieved from http://businessmirror. com. ph/home/top-news/23195-aquino-phl-to-achieve-mdgs-in-4-years? tmpl=component&print=1&layout=default&page= Philippine Obstetrical and Gynecological Society. (n. d. ) Philippines ranks #48 in Maternal Mortality. Retrieved from http://www. pogsinc. org/v2/index. php/component/content/article/10/58-philippines-ranks–48-in-maternal-mortality Alave, Kristine. (2012, June 18).

Strikes in the Early 1930’s

Strikes were common place in the early 1930†³s in all industrial and manufacturing corporations. They were used to win power away from the corporate giants, and put it in the hands of the working class. Labor used strikes for a variety of reasons, some for higher wages, some for working conditions, some for safety on the job, and still others for recognition. In a book entitled, â€Å"I Remember Like Today: The Auto-Lite Strike of 1934† Philip A. Korth and Margaret R. Beegle compile an oral history account of this fight for the rights of the working class. To gain the knowledge acquired for this book, the authors searched high and low to ind the living survivors of this turning point for organized labor in Toledo. After discovering the individuals who could help, the investigators interviewed and then recorded the men and women†s accounts of the strike. Then they transcribed the interviews verbatim. This method provides for a more personal approach to learning what had happened in the strike. It allows the reader to see what actually happen through the The book is a collection statements, stories, and feelings of the men and women involved in the strike. Each individual tells their story based on headings, and that is what complied the chapters. In this method, the reader gets to hear all sides of the story because Korth and Beegle get some who were union supports, union organizers, some who were strike breakers, management. Certainly no critic can say, this book only tells one All of the forth-coming events, activities, and problems took place in Toledo, Ohio at the Electric Auto-Lite Company. The Electric Auto-Lite Company was a part of the automotive assembly industry. It used mainly unskilled workers to operate the machinery, and the machinery was that There were two separate strikes at Auto-Lite. The first was used to orce the company into recognizing the union; that was the first step towards collective bargaining†¦ recognition. It stared on February 23, lasted only four days, and resulted in the reinstatement of the 15 workers who walked out, and an agreement. The workers won the battle but that was a long way from winning the war. Auto-Lite gave the union a 30-day contract, which basically stated the company would recognize the union for thirty days, but even in that thirty days the company refused to recognize the union as a bargaining representative of the workers. When this thirty ays reached its conclusion, the union was no better off then when it started. In fact in those thirty days the company was preparing itself for a strike. They started mass hiring new workers, so they could keep running the company if the labor walked out. The second strike began on April 13, and consisted of some 400 Auto-Lite workers. The strike seemingly divided the work force equally, as many went in as picketed. Then on May 3, a court injunction restricted the number of picketers at one time to a minuscule twenty-five. This rallied the surrounding men and women in the area to unite and break this injunction hat limited all of their freedom. On May 21, 22, and 23 more then 6,000 men and women united in front of Auto-Lite to hear speakers and to protest the company, along with protesting the court injunction. This is when the real trouble started for the company and the picketers. On May 23, A young women by the name of Alma Hand was stuck by a steel bracket which caused a riot among the crowd, and which initiated a raid on the building. The deputies fired tear gas at the would be invaders to stop them from storming the facility. That night a raging crowd refused to allow the scabs off the premises. After this episode, the Ohio National Guard was called in to restore the peace. These guardsmen only worsened the situation. On the next day, May 24, they charged the crowd wounding 12, then firing their rifles and killing one, then later that same day, they fired once again wounding two more picketers. By the 26th of May, with demands that the plant be closed and the Guard withdraw, another tragic confrontation occurred. The crowd attacked the Guard, 200 were injured and 50 were arrested. The plant remained closed for the following week and did not reopen until June 5. At this point, the strikers had emerged victorious. After all the hardships, injuries, and deaths, the union had been established and recognized. This was a shallow victory at first due to a number of circumstances. First of all, the old workers who remained at work throughout the strike had preference during the rehiring process. Secondly, betrayers who associated themselves with management formed their own bargaining organization called the Auto-Lite Council. This organization acquired for them preference in rehiring. The Auto-Lite Council soon diminished in numbers, while Local 18384 was increasing dramatically. This was due to the realization that the strikers were the ones who had won them collective bargaining, not the Auto-Lite Council. Therefore, their loyalties lied with the organization that had created the situation in which they had more power, respect, and The Auto-Lite strike is a perfect example of how the labor movement has advanced. The first strike only involved a mediocre 15 men. The second strike reached out to about 50% of the work force. The men and women of Auto-Lite had embraced their union and made it their own. This represents the labor movement because at the start only about million workers were unionized. At the pinnacle of the movement nearly 50% of the work force was organized, the number was in excess of 10 million individuals. Workers saw how the union could help them. They saw solidarity and unity, which when combined produced a force to be reckoned with. The union provided for higher wages, more benefits, and better working conditions. This idea is what attracted more members and this belief is what united the men and women at Auto-Lite. The strike also represents the risks and hardships accepted by the organizers who take on the challenge of forming a union. The 15 who went out in the first Auto-Lite strike took the chance of losing their jobs and hampering their families welfare to form a union just to help every worker in the plant. The men also accepted that they were going to lose their jobs and would have to fight for reinstatement. But all the risks taken, and all the brief hardships felt were well worth it considering the ends. Their union was recognized. Not to the extent they wished, but nonetheless they won recognition, which catapulted them to eventual complete victory. This result was not always the case. In some strikes the union failed nd the workers lost big. To the credit of the workers, their supporters, and their organizers the men and women of Auto-Lite were triumphant and won the fight of all fights; to gain respect, power, and recognition. This event was the turning point in labor relations in the city of Toledo. It gave confindence and self worth to the working class, and stripped the company management of their unimpeded omnipotence. The Auto-Lite Strike of 1934 changed the entire way that company operations were run, and for that, those who work in Toledo should be applauded, and recognized for the achievements they accomplished.