Sample Essay Draft on Immigration

Sample Essay Draft on ImmigrationIt is crucial that you use a sample essay draft on immigration if you are going to write one for your future graduate admissions essay. This will help you decide whether or not the specific essay topic you will use will be appropriate for your own particular degree requirements.While it is true that you will need to familiarize yourself with college essay topics, this can help you have a better idea of what type of essay you may want to use. Since so many students are applying to college these days, it can make it a little easier to choose one that will be more likely to be accepted. As you begin to think about which type of essay to write, consider the following:If you will be writing your professional readers (i.e. your future employers) you will want to make sure that you use a sample essay draft on immigration in this category.If you are looking to choose a college essay topic that can be used for most admissions officers or admissions committees, a sample essay on immigration will do the trick. The reason for this is that this topic can be used to make an overall statement about the applicant's professional and personal values, career goals, and so forth.A sample essay on immigration that has both medical needs and family considerations is a good choice for you if you want to create a great profile for the admissions officer that will tell them a lot about you. The last thing you want to do is write a complete write up that they will never see.Another important thing to consider is whether or not the information you are trying to use is truly relevant to your future admission. Many students will include information that is completely irrelevant to their eventual decision. Take the time to find out whether or not you should include information relevant to your future decision to excel in your graduate degree program. Make sure that the writing style you use is appropriate for your personal statement. This is especially impor tant if you plan to write in a specific format.

The Retail Clinics

Introduction The development of retail clinics has been in the increasing end in most jurisdictions. The retail clinics provide convenient, cost effective, timely and quality medical services that satisfy patient’s needs. However, the concept has been receiving criticism from doctors and nurses who doubt its credibility.Advertising We will write a custom essay sample on The Retail Clinics specifically for you for only $16.05 $11/page Learn More This explains why institutions, such as US pharmacy chain that seeks to open up a clinical corporation, should execute a comprehensive evaluation of the concept’s viability in prior. The Stakeholders Who Have an Interest in the Legal and Regulatory Standards As indicated, the key stakeholders who hold strong interest in the legal and regulatory standards in a retail clinical setting include the nurses, physicians and patients. The government and health care organizations also form key stakeholders. P articularly, physicians and nurses’ foremost concerns in the legislative process relate to their welfare that includes terms of work, remuneration and job security. That is why the legislation should guarantee their rights pertaining to professional, social and economic aspects. Variably, patients expect quality, affordable and timely delivery of health care services. They have immense interest in the process of formulating health care regulations since the laws influence the realization of their expectations. Authorities and health care bodies also have a strong interest in the process. Their interest appertains to the development of pertinent laws that hold strong development orientation. That is why the laws should be able to mitigate the prevailing health care complications. They should also ensure that the services of the pharmacy chain remain relevant. The Stakeholder’s Position Evidently, nurses and physicians who hold conflicting thoughts about the legislation, which drive operations in the clinical sector, are expected to take a cautious position. This is to help in mitigating the conflict between the two professional bodies through the formulation of non-discriminatory regulations.Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More In this regard, the government and the professional bodies such as physician and nurse licensing authorities may adopt a non-partisan legal position through mutual understanding. This seeks to facilitate sanity in the sector and eradicate the rising conflict between the key stakeholders. Further, patients are expected to take a proactive position for ensuring that the legislative process yields favorable terms of engagement. This is also to facilitate the provision of quality health care with minimal cost implication. The Best Public Policy Solution Indeed, harmonization of the activities of the professional bodies remains viable and can be considered as the best public policy solution because they share a common goal of improving patients’ health standards under health ethical code of conduct. This will reduce the formulation of divergent interests and unwarranted competition between the stakeholders that have been an impediment to effective service delivery. This essay on The Retail Clinics was written and submitted by user Porter G. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Free Essays on Wuthering Heights

Weather And Setting In Wuthering Heights Throughout the novel Wuthering Heights, Emily Bronte effectively utilizes weather and setting as methods of conveying insight to the reader of the personal feeling of the characters. While staying at Thrushcross Grange, Mr. Lockwood made a visit to meet Mr. Heathcliff for a second time, and the horrible snow storm that he encounters is the first piece of evidence that he should have perceived about Heathcliff's personality. The setting of the moors is one that makes them a very special place for Catherine and Heathcliff, and they are thus very symbolic of their friendship and spirits. The weather and setting are very effective tools used throughout the novel, for when the weather becomes nice it is not only symbolic of the changing times, and the changing people, but also a new beginning. During his stay at Thrushcross Grange Mr. Lockwood made the perilous journey to Wuthering Heights only a few times. On his second visit, the snow began to drive thickly(7) during his walk, and this horrible weather should have been foreshadowing to Lockwood about Heathcliff's, and the other member's of the household's true personalities. Upon arriving he was forced to bang continually upon the door before someone would take the care to let him in out of the cold. The dinner that Lockwood was permitted to have with the 'family' was anything but hospitable. Lockwood was treated not unlike an ignorant and unworthy guest, and hence the visit was in no way enjoyable for him. When he wanted to leave the Wuthering Heights, Lockwood finds the weather too intolerable for him to even consider venturing out on his own, and upon being attacked by one of the dogs, he was pulled into the kitchen(15) and allowed, however bitterly, to stay the night at Wuthering Heights. Once his walk home commenced the following day, Lockwood found himself being escorted by Heathcliff himself. The path that is used as a means o... Free Essays on Wuthering Heights Free Essays on Wuthering Heights A Romance or not†¦that is the question? â€Å"Wuthering Heights† is a Victorian novel regarding the lives of the Earnshaws and Lintons. Through three generations, they all experience wave after wave of tragedy all originating with Heathcliff’s overwhelming desire for revenge against the Lintons. This hatred is brought on by the treatment Heathcliff receives from the Lintons as well as Edgar Linton’s marriage to Catherine, Heathcliff’s soul mate. Though it is said to believe that this novel is a tragedy, I believe that it is indeed a great romance. People spend much of their lives searching for true love. When true love is found, people will do everything possible to hold on to and cherish it for eternity. It is said that true love, which is filled with intense everlasting emotions, can only be found once in a lifetime. In the Classic Novel â€Å"Wuthering Heights† by Emily Bronte, the characters Heathcliff and Catherine Earnshaw display a classic example of this powerful emotion. â€Å"Wuthering Heights† examines a passionate and overwhelming love between its central characters, Cathy and Heathcliff. Their love is profound and filled with passion unlike any other. Its intensity builds from their childhood until the untimely death of Catherine. The extent of this love is exemplified during Heathcliff and Catherine’s interactions with each other, during Catherine’s statements to Nelly, and during Catherine’s death where Heathcliff and Catherine embrace for the last time. When Catherine and Heat hcliff were young, they would â€Å"run away to the moors in the morning and remain there all day†(44). They spent a lot of time together playing like children. It is in this time that they create their everlasting bond. Catherine and Heathcliff spend almost every waking hour together and inevitably fall in love. No words could possibly express the great passion they share; yet it becomes obvious in their â€Å"interactions together†. At ... Free Essays on Wuthering Heights Weather And Setting In Wuthering Heights Throughout the novel Wuthering Heights, Emily Bronte effectively utilizes weather and setting as methods of conveying insight to the reader of the personal feeling of the characters. While staying at Thrushcross Grange, Mr. Lockwood made a visit to meet Mr. Heathcliff for a second time, and the horrible snow storm that he encounters is the first piece of evidence that he should have perceived about Heathcliff's personality. The setting of the moors is one that makes them a very special place for Catherine and Heathcliff, and they are thus very symbolic of their friendship and spirits. The weather and setting are very effective tools used throughout the novel, for when the weather becomes nice it is not only symbolic of the changing times, and the changing people, but also a new beginning. During his stay at Thrushcross Grange Mr. Lockwood made the perilous journey to Wuthering Heights only a few times. On his second visit, the snow began to drive thickly(7) during his walk, and this horrible weather should have been foreshadowing to Lockwood about Heathcliff's, and the other member's of the household's true personalities. Upon arriving he was forced to bang continually upon the door before someone would take the care to let him in out of the cold. The dinner that Lockwood was permitted to have with the 'family' was anything but hospitable. Lockwood was treated not unlike an ignorant and unworthy guest, and hence the visit was in no way enjoyable for him. When he wanted to leave the Wuthering Heights, Lockwood finds the weather too intolerable for him to even consider venturing out on his own, and upon being attacked by one of the dogs, he was pulled into the kitchen(15) and allowed, however bitterly, to stay the night at Wuthering Heights. Once his walk home commenced the following day, Lockwood found himself being escorted by Heathcliff himself. The path that is used as a means o... Free Essays on Wuthering Heights Wuthering Heights is one of the most popular novels in English Literature. Emily Bronte’s unique picturesque style creates the images in this novel to be vivid and very powerful. These vivid images help illustrate and make each character easier to comprehend. One of main themes of Wuthering Heights is revenge, which is portrayed through the life of Heathcliff, who was brought to Wuthering Heights as a mere child by Mr. Earnshaw. Emily Bronte develops the theme of revenge through Heathcliff as a child who was abused, as an adult who became abusive, and how this affected him before his death. While Heathcliff grew up at Wuthering Heights, he endured severe abuse from his master’s son, Hindley, who was jealous because his father favored Heathcliff over him. Hindley’s abusive treatment continued even after the death of Mr. Earnshaw. Heathcliff believed it was worth all the pain just to see the face of Catherine, Hindley’s sister, whom he had started to fall in love with. However, Catherine deceives him and marries Edgar Linton, leaving Heathcliff devastated. Heathcliff vows that he will seek revenge against the Linton’s, and Earnshaw’s for all the pain they had caused him. As Heathcliff motions to put his plan of revenge into action, he becomes a very brutal and hardhearted demon. In order to act on his plan of revenge, he marries Isabella, who is the lone sister of Edgar Linton. He maliciously abuses Hareton, Hindley’s son, the very same way he was abused as a child. In fact, all of Heathcliff’s actions revolve around the single idea of revenge; and his utmost goal was to take everything Edgar Linton and Hindley Earnshaw have and to make their lives as miserable as possible. He even took advantage of the drunken Hindley by winning Wuthering Heights in a gambling bet. However, Heathcliff in the end couldn’t execute his plan of revenge completely on Hareton and Cathy, for they reminded him of Catherine and hi... Free Essays on Wuthering Heights Brilliance In The Stroke Of A Pen Someone once said, â€Å"No great scoundrel is ever uninteresting.† That someone was probably very famous in their own right but as with all famous or even merely memorable quips, no one seems to remember who spoke, only what was spoken. And, as with all memorable quips, this one is applicable to a great many things in life and imagination. However, this simple phrase is applicable to nothing if not the character of Heathcliff of the novel Wuthering Heights. Admittedly, the human race is forever focused on the characters who intentionally disturb and harm other and create damaging situations to their own avail. Despite, or maybe purely to spite, popular morals, the characters who display an utter disregard for the natural structure of human existence are usually the ones deemed iconic and the most thoroughly scrutinized. As is the case with Emily Bronte’s Heathcliff. Now, if only Bronte’s characters and their motivations were so simple. No, Bronte had to paint brilliance with the stroke of a pen, she had to funnel hate, love, rage, jealousy, passion, and the deepest complexities of human emotion through the tip of her quill. She had to possess the keen artistry to make her readers question every thought, action, and motive behind the embodiment of complexity that is Heathcliff. Is it the simple and superficial division of Heathcliff and his love, Catherine’s social class that motivates Heathcliff to seek revenge? Or does the foundation of that rage burrow much deeper than the shallow, superficial surface into the sagacious privacy of the human experience? Or is Heathcliff simply a character lost and meandering through the puddles of human experience, hazy with opaque morals and mistaken ideals? What is it that truly motivates Heathcliff and his quest for vengeance? Some believe Heathcliff to be inhuman, described by some to be sadistic and demonic. Granted, Heathcliff’s revenge... Free Essays on Wuthering Heights The Essence of Equality at the Moors Although Heathcliff and Catherine’s endless yearning for each other reached further than the dark and gloomy pits of death itself, the fulfillment of love and happiness was only reached within the few moments of reality spent at their rocky castle in the moors. Wuthering Heights was the estate that belonged to Mr. and Mrs. Earnshaw along with their two children Hindley and Catherine, and the dappled and sullen waif given the name Heathcliff. From the beginning of the novel the house alone gives off clues of evil being present, not that the house was haunted by demons and spirits, just the sense of revenge, cruelty, and hatred among its inhabitants. The weather was always extremely harsh consisting of bone-chilling snowstorms and pungent downpours. Over Wuthering Heights hovers â€Å"a horror of great darkness;† where during these outraged storms the air seemed to at times breathe lightening (Chelsea 4184). â€Å"Wuthering† helped depict the brutality of the climate in Yorkshire, England, with its atmospheric tumult. Wuthering Heights was a hell to all who resided there, especially to Heathcliff during his time there because it seemed as though he could never escape the deep sorrows and revengeful spirit that this new life brought upon him. It was always clear that for him Wuthering Heights would never become a comforting haven as he dreamed it would (Maskill 1665-66). Through Catherine Earnshaw’s eyes ,as a child, Wuthering Heights was simply her home where she was once so wonderfully fresh and so fearfully natural (Chelsea 4179). Her and Hindley faught and played together like normal brother and sister until Heathcliff was brought home by their father one afternoon. As she grew older and her love for Heathcliff matured, Wuthering Heights became more of a burden and a place to escape than a place of refuge. The neighboring estate known as Thrushcross Grange is the... Free Essays on Wuthering Heights Wuthering Heights is set in the mid 18th century against a background of wealth and social position. This essay summarises the role of main characters in the story. It also discusses Bronte’s use of imagery and opposites in relation to both setting and characters to create a rich and vividly descriptive story for the reader. Two principal complex characters form the basis of the story line. Catherine Earnshaw lives in Wuthering Heights. Her background is one of wealth and privilege. As a child Catherine was mischievous as described by the servant Nelly Dean â€Å"mischievous and wayward. In her childhood her behaviour was not typical of the normal expectations of a ‘lady’ of that social position. She had a tendency to do the opposite of what she should – playing on the moors instead of reading. A wilful girl who loved freedom and the ability to express herself. During this period in her childhood and particularly after the death of her father Catherine’s personality develops to the point where she is considered unruly. This culminates into her and Heathcliff, - with whom she has become close during her childhood - trespassing onto the grounds of Thrushcross Grange - the home of the Lintons who, having known Catherine, mistake her for a thief and are appalled at what she has become. â€Å"Why Cathy, you are quite a beauty† This observation from her brother Hindley demonstrates the change in catherine on her return to Wuthering Heights after the Lintons have looked after her. Bronte is careful to demonstrate that her personality remains unchanged even though her appearance and behaviour appear outwardly different. This change - and the pressure on Catherine to conform leads her to marrying Edgar Linton. Its apparent that she has nothing in common with him and marries him is for the better social position and money it will give her. This is a contradiction over her true personality reflected in the arguments throughout the ...

Importance of Decision Making in Risk Management Essay

Importance of Decision Making in Risk Management - Essay Example The major social responsibilities are to defend the environment, uphold the safety of employees, and to make sure the products are safe and not dangerous for the customers. When making choice, these three social everyday jobs ought to be kept in mind. Environmental defense and conservation is a big concern for organizations. Numerous groups of populace have an interest in financial or in the presentation of a business, these dissimilar groups are recognized as stakeholders. Stakeholder scrutiny is important for winning implementation of projects and planned activities within any organization. Analyzing stakeholders is significant in order to appreciate them. Moreover, stakeholders are people who have an interest in a gainful unit. These can comprise the owners, employees, clientele, suppliers, and the government. Everyone plays a significant role in the completion and achievement of the strategy. The central focus of an organization's culture has developed approximately the organization's values. Organizational values are influential influences that differentiate one firm from another. Organizational values, a main measurement of the organizational culture, define the standards that direct the external and interior integration of organizations. In general, low levels of promise are thought to be dysfunctional to together the organization plus the individual. For the majority organizati... This shift involves together personal and organizational alteration. Creating a value driven organization can lead to numerous helpful rewards. How one adapts to the values can help for the ordinary good of society. E) Addressing objections, Social everyday jobs ought to be at the top of the list of organization plus the like. Concerns regarding the activities plus practices of large and influential private business that wield enormous financial resources and have significant financial, political, and social belongings in the U.S. and abroad is a major responsibility issue. F) Resolution implementation Management recounts the decisions plus actions of their employees to the targets that they are satisfying. Quite a few factors are involved by means of the implementation. The factors relate to the human, technological and monetary resources that are all separately of getting the job done (Rodewald 1987). Managers require the help of employees who labor and split the need to attain an organization's goals. Conclusion No doubt, this paper applied six ethical decision-making steps towards the communal everyday jobs of organizations. The six moral decision-making steps are as pursue: Issue clarification, Stakeholder analysis, Values identification, Issue resolution, Addressing objections, as well as Resolution implementation. No doubt, social liability is dangerous for organization's to do well ethically and to be seen as good business citizens. Positive impacts on civilization are an integral part of any trade. Businesses have to accommodate stakeholders throughout its process and activities. Work Cited Capozzoli, T.K. (1995). Conflict Resolution- a key ingredient

Learning Applications Essay Example | Topics and Well Written Essays - 250 words

Learning Applications - Essay Example Numerous studies have shown that superior service will always beat the cost of fees or price. Human resource strategy- focuses on the training of the workers who directly interact with customers, specifically the tellers and shift supervisors. The main intent of this topic is to train an individual on personal management thereby applying the same to the employees. Effective human resources management often creates good work environment and satisfied employees thereby making them productive and enthusiastic (Evans and Lindsay, 2008). Finally, underpinning the basis of Strategic Human Resource Management (‘SHRM’ from hereon after) is a fascinating topic. The elements of this topic are vital to competitive advantage and vertical alignment trainings (Evans and Lindsay, 2008). It involves the alignment of human resource strategy with business strategy and horizontal alignment needs to be adapted. This will help in encompasses the individual HR strategies and practices being mutually supported. The courses primarily aimed at training individuals on efficient and effective management skills that are applicable to both the labour and the customers (Stewart and Brown, 2012). Unfair treatment of Employees usually leads to poor delivery thereby leading to poor service that affects customers’ relationship with business. However, industries without partnership often disregard employees especially the banking industry (Evans and Lindsay, 2008). This would allow companies to be  competitive since there would be lower input costs (labour equals input). In addition, management would be quick to adopt technology towards cost cutting thereby increasing productivity. According to the course, it is apparent that the free labour resources are significant resources in all sectors of the economy (Stewart and Brown, 2012). This always happens to some extent; however, they tend to be

The Metallurgy Options for Tubing

The Metallurgy Options for Tubing The metallurgy of tubing is a very important factor while choosing tubing for a particular environment. Generally the tubing is made up of carbon or low alloy steels, martensitic stainless steel, Duplex stainless steel or other corrosion resistant alloys like Nickel-base alloy etc. METALLURGY FOR TUBING: Carbon steel is an alloy of carbon and iron containing up to 2% carbon and up to 1.65% manganese and residual quantities of other elements.Steels with a total alloying element content of less than about 5% but more than specified for carbon steel are designated as low alloy steel.Carbon steel is the most common alloy used in oil industry because of its relatively low cost. Though corrosion resistance of these steels is limited still they have been used in oil industry since long satisfactorily. They are suitable for mildly corrosive environments like low partial pressure of CO2 low partial pressure of H2S. A material selected for a particular environment may not remain suitable in the case the environmental conditions change.CO2 can cause extreme weight loss corrosion localized corrosion, H2S can cause sulphide stress cracking and corrosion. Chlorides at high temperature can cause stress corrosion cracking and pitting of metals, while low pH in general increases corrosion rate. For example the following material are considered to be resistant to sulphide stress cracking : Low and medium alloy carbon, containing less than 1% nickel. AISI 300 series stainless steels (Austenitic) that is fully annealed and free of cold work. The following materials have been found to have little or no resistance to sulphide stress cracking: AISI Grades 420 and 13% Cr martensitic stainless steel. All cold finished steels including low and medium alloy steels, many variety of stainless steel. The limitations of Carbon steel, 9-Cr-1 Mo, 13-Cr, Duplex stainless steel are encountered in various environments and downhole operations. METALLURGY OPTIONS FOR TUBING: The various metallurgical options examined for tubing and other downhole equipment are Carbon Low Alloy Steels, 9 Cr-1Mo steel, 13% Cr stainless steel, Duplex Stainless steel and nickel based alloys. A brief of the suitability and limitations of these materials in various environments encountered in oil and gas wells: 9Cr-1Mo steel. This steel is immune to stress corrosion cracking in the presence of chlorides like other nickel free low alloy steels. Corrosion resistance of this steel in the presence of H2S is poor. Hence it is not used in tubing metallurgy commonly. 13Cr Stainless steel. This steel can be used upto 100 atms CO2 partial pressure and upto 150 degree Celsius temperature with chloride upto 50 gms/L. This martensitic grade is known to be susceptible to sulphide stress cracking in sour environment.This material is generally used for sweet wells where minimum souring is expected. Duplex Stainless Steel. Duplex SS has excellent corrosion resistance in CO2 environment. The limitation of their usage is their susceptibility to stress corrosion cracking at high temperature and limited resistance to sulphide stress cracking, when H2S is present in the produced fluid. Nickel Based Alloys. Nickel based alloys are required to be used in extremely corrosive conditions involving very high partial pressure of H2S and CO2 along with presence of free sulphur or oxygen. SELECTION OF TUBING METALLURGY: From the various metallurgical options I have analyzed, it can be concluded that low alloy carbon steel is not suitable for the wells where high corrosion risk involved, particularly in offshore. If low allow materials were to be used, an intensive corrosion inhibitor treatment program is essential. However, even with the best of programs, the solution to the problem would be trial and error. Although 9Cr-1 Mo steels are resistant to CO2 attack, they should not be considered for this application since their application in chloride environment is limited up to 10 gms/l (1%).With the high concentrations of chlorides coupled with the high well bore temperature; this material is not suitable for downhole use in these wells. Duplex stainless steel is susceptible to chloride stress cracking and should not be used with the CaCl2 packer fluid. Also, the price for Duplex material is three to four times the cost of 13 Cr SS material, which would make it economically unacceptable. Hence, in spite of the additional up-front cost for tubing , it is recommended that based on the caliper survey results , high corrosion risk wells of field should be re-completed with 13% Cr SS L-80 tubing material. PROBLEMS OBSERVED: The occurrence of metal loss corrosion in pipeline is caused by the presence of corrodents in the produced water. Internal corrosion in pipeline can be caused by the presence of mill scale, slag inclusions, improper heat treatment, improper welding, too high or too low velocity etc. The erosion/corrosion effect can be caused by too high fluid velocity. Water and sludge build develop with too low fluid velocity that may cause pitting and bacteria infestations. At low fluid velocity, water will tend to segregate to the bottom of the pipeline. Once the pipeline is water wetted, the corrosion begins. When corrosion is not controlled, time to first failure due to corrosion will be normally from three to twelve years depending on the wall thickness and operating conditions. Corrosion of most material is inevitable and can seldom be completely eliminated. But it can be controlled by carefully selecting material and protection methods at the design stage. For example, as carbon steel is less resistance to corrosion allowance is given in addition to the design thickness when they are expected to handle moderately corrosive fluid. Similarly, external surface of the pipeline are protected from corrosive soils by providing protective coatings. Still, there is always unexpected failure which results from one or more of the following reasons : Poor choice of material. Defective fabrication. Improper design. Inadequate protection/maintenance. Defective material. CONCLUSION: Corrosion due to presence of CO2 gas along with unfavorable water chemistry is the cause of the piping failures. It is recommended that tubing metallurgy shall be of L-80 13 Cr stainless steel with premium joints. The downhole metallurgy shall be 13 Cr SS. These elastomeric materials include: Nitrile: A rubber compound with base material as Butadiene Acrylonitrile. Viton: A fluoroelastomer manufactured by Dupont. Fluorel: A fluoroelastomer manufactured by 3M company. Ryton: A polyphenylene sulfide manufactured by Philips Petroleum Company. REFERENCES: Effect of microstructure Cr content in steel on CO2 corrsion. By Masakatsu Veda, Aki Ikeda, Japan. Prediction of the risks of CO2 corrosion in oil and gas wells. By Jl Crolet, Mr Bonis. CO2 corrosion in oil wells. By Gunalton , Zadko.

Gasb and Fasb Essay

Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports. source: http://www. gasb. org/ FASB: The mission of the Financial Accounting Standards Board is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. ource: http://www. fasb. org/ Similarities & Differences: Both boards share the following objectives: 1. To be objective in its decision making and to ensure, insofar as possible, the neutrality of information resulting from its standards. 2. To weigh carefully the views of its constituents in developing concepts and standards. 3. To promulgate standards only when the expected benefits exceed the perceived costs. 4. To bring about n eeded changes in ways that minimize disruption to the continuity of reporting practice. . To review the effects of past decisions and interpret, amend or replace standards in a timely fashion when such action is indicated. The main difference between the two is that the GASB is specific to individual state legislatures and the FASB is on a federal level, so their scope is much broader. Compare and contrast GASB and FASB. Explain objectives and how they are similar and different. Describe how the modified accrual basis of accounting differs from full accrual accounting. The Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board were created to establish accounting and financial reporting standards for governmental and not-for-profit organizations. The GASB for governments and the FASB for not-for-profit organizations. Governmental and not-for-profit organization financial statements serve the purpose and needs of their users. These users include governing boards, investors and creditors, taxpayers and citizens, and organizational members, donors and grantors, regulatory and oversight agencies, and employees and other constituents. Users of these statements should be able to assess an organization financial condition, compare an organization’s actual performance with the budget, determine compliance with appropriate laws, regulations and restrictions on the use of funds and evaluate efficiency and effectiveness. (Granof, 2007, pg. 13) The GASB places importance on accountability and feels that the government should be accountable to citizens. In achieving this goal the objectives of the GASB is that organizations are accountable to the citizens. This accountability insists that financial reporting information that will reveal whether current-year revenues are enough to pay current-year expenses; demonstrate whether budgets were adhered to; and mission The objective for the GASB is to set standard in accounting and financial reporting for state and local governments. These standards are to provide useful information for the users of financial reports. In achieving this goal the objectives of the GASB is that organizations are accountable to the citizens. This accountability insists that financial reporting information that will reveal whether current-year revenues are enough to pay current-year expenses; demonstrate whether budgets were adhered to; and assist users in assessing cost and accomplishments of the government organization. According to the GASB users should be able to determine the operating results of the entity for the year with the use of its financial reporting by providing information about sources and uses of financial resources, how the entity financed its activities and meet its cash requirements, and whether the organization financial position improved or eteriorated due to operations. Ensuring that financial reports allow users to determine what level and if the government entity will be able to meet its obligations by providing information on the financial condition and position, about its physical and nonfinancial resources and disclousrue of legal or contractual restrictions on resources and their risks. The F ASB’s mandate is to set accounting and financial reporting for not-for-profit organizations. The FASB determined that financial reporting should provide information that help users make decisions about the allocation of resources, assess services and the ability to continue to provide service, assess how managers discharge their stewardship responsibilities and their performance. In addition, the FASB requires that information is provided about economic resoreces, obligations and net resources of an organization, periodic performance of the organization, how cash and liquid assets are spent and its borrowing and repayment and explainations and interpretations to understand financial information. Differences between GASB and FASB is that the GASB sets standards for state and local governments while the FASB set standards for the federal government. Another difference is that GASB feels that government organizations should adhere to budget compliancy while the FASB does not place specific emphais on budgets but on managers and their manangement . The modified accrual basis is a form of accounting where expenditures are recognized on a accrual basis and cash basis. When using the modified accrual basis revenues are recognized in the period they become available and measureable. On the other hand the full accrual basis of accounting calls for the recognition of revenues and expenses when they are incurred no matter when the monetary transaction takes place.