Comparison between Saudi Accounting Standards (SOCPA) and IFRS Dissertation

Comparison between Saudi Accounting Standards (SOCPA) and IFRS - Dissertation Example Comparison between Saudi Accounting Standards (SOCPA) and IFRS.The present unrelenting global recession that originated from the US and extended globally revealed the nascent close links that existing amongst international financial and economic sectors.The present unrelenting global recession that originated from the US and extended globally revealed the nascent close links that existing amongst international financial and economic sectors. The wayward acts of business leaders aided by aberrant accountants as depicted in the Enron and WorldCom scandals in 2001 and the subprime mortgage crisis exposed that financial accounting practices have to be strictly scrutinized globally to avoid any such repetition. Subsequently the diverse local accounting associations in accord with the International Accounting Standards Board (IASB) led by the EU instigated the International Financial Reporting Standards (IFRS) (Yoon, 2009). These novel guidelines were intended to have harmonised standardiz ed regulations to steer accountants and organisations worldwide. However, the implementation of IFRS has met a raft of challenges in assorted jurisdictions including the Kingdom of Saudi Arabia due to cultural, social-economic and religious beliefs. The accounting history in Saudi Arabia can be traced to the 14th Hijri century (1930) when through a royal decree it was established that accounting records should be upheld. The issuance of CPA regulations commenced in 1974 and the Saudi Organization for Certified Public Accountants (SOCPA) was initiated in 1992 through a royal decree No.M12... The issuance of CPA regulations commenced in 1974 and the Saudi Organization for Certified Public Accountants (SOCPA) was initiated in 1992 through a royal decree No.M12 (SCOPA, 2011). SOCPA has been responsible for developing and setting accounting standards or compliance with the generally accepted accounting principles (GAAP) of Saudi Arabia as well as CPA exams, training, research, publications etc (Al-Aqeel, 2009). Keywords SOCPA-GAAP, Shariah and Islamic financial model, IAS/IFRS standards, standardisation Research Question What are the main areas of divergence and convergence between the Saudi Organization for Certified Public Accountants (SOCPA) and the International Accounting Standards (IAS) and International Financial Reporting Standards  (IFRS) standards? Aims This study aims at establishing a comparison between the SOCPA accounting standards and the IAS) and IFRS and probable evolution of SOCPA standards in view of the adoption of the universal international guidelines . The study will thus explore the convergence and divergence of the two standards in addition to examining the historical evolution of the accounting and auditing fields in Saudi Arabia. A critical scrutiny of the available literature as well as comprehensive field study will be conducted amongst organisations operating within the country. The Objectives of the Research This study will attempt to cover the gaps in previous studies that have scantily covered the region while offering recommendations on areas that can be transformed for more effective standardisation as well as for further studies. The study will therefore endeavour to understanding the convergence and divergence between

Management in Libraries Essay Example for Free

Management in Libraries Essay Economic threat to the libraries by escalation of books and journals, fewer resources, constant growth changes in technology and user high expectation have shown that management is the critical factor that determines efficiency and effectiveness of all types of libraries. Thus managers are expected to play different functions in order to be effective and efficient. In this assignment different functions and roles played by managers in different libraries are discussed showing how they improve efficiency and effectiveness and different laws of library management are discussed. DEFINITION OF TERMS Management Effectiveness defined by Bateman, T is â€Å"doing things right†. This means that the manager has the responsibility for selecting the right goals and appropriate means to achieving it. Efficiency is measuring the cost of attaining a given goal, concerned about how resources such as money, time, equipment, personnel obtain given goals. Thus a manager needs to be effective and efficient in order to achieve the goals of the library. MAIN DISCUSSION Library management comprise more than just making changes, it involves managing ongoing operations in the optimal fashion for your institution in the context of its goals, other department’s activities and patrons needs. Thus we realize that different libraries may require managerial different managerial skills in order to perform their duties effectively. Managers help in giving direction to the library showing where it is going. Library management involves planning, organizing, leading and controlling. Planning is about systematical making decisions about the library goals. In planning the manager defines the objectives the objectives of the library, stating the purpose of its existence, defining the user community and their information needs. This is important as it facilitates efficiency. It helps in understanding the library stakeholders. A public library is an omnibus organization. It carters for everyone in the community thus the need for every user must be known and fulfilled. A public library serves a diverse community of adults, children and teens thus a manager has to plan on resources to be acquired. A manager can plan on different resources that can be acquired ranging from entertainment, fiction, nonfiction for general research, children story books because there are no specific users, the resources must benefit everyone in the society. A manager also organize and coordinate human, financial , physical, informational and other resources needed to achieve library goals. The manager establishes the activity authority relationship of the library. The activities necessary to achieve the objectives are then grouped into working divisions, departments and grouped together. In an academic library a manager can group together activities like accession and cataloguing The manager has to establish standards for performance; this will make sure that the library is performing in such a way as to arrive at its destination. According to Griffin â€Å"controlling helps to ensure effective and efficiency needed for successful management† As a leader the manager is responsible for staffing which is concerned with allocating prospective employees to fulfill the jobs created by organizing process. It involves the process of reviewing the credentials of the candidates of the jobs and trying to match the job demand with the application s abilities keeping each employee qualified. It also involves the development and implementation of a system for appraising performance and providing feedback for performance improvement. In a special library where the main target is a specific audience, for example ZIMRA library its serves the ZIMRA staff and mainly the manager have to recruit someone who posses research skills because mainly it deals with research for its company. The manager is responsible for choosing the right candidate, who knows how to research, even on the internet where there is information overload the candidate must be able to extract relevant information using the right search engine, mainly in a special library every one depend on the information provided by the librarian. The manager is also responsible for keeping the librarian qualified for the job by providing ongoing training since the librarianship profession is dynamic thus this will improve effectiveness and efficiency of libraries. A manager also gives s direction that will help the library in achieving its goals. Directing builds a climate, provides leadership and arranges the opportunity for motivation this is further explained by Rachel’s laws of library management, it says save time of your staff. This means that the staff must be given support they need for them to achieve goals effectively and efficiently this include providing training for them where it is needed. Each boss must plan and oversee the wok of each of his or her subordinates. In an academic library there are different services offered for example cataloguing and accession section can be directed by one manager then the E- resource section can be under another manager e- journals purchased, subscriptions etc. This will ease the load as one manager is focusing on a specific service thus he spend more time trying to improve the services and working with his subordinates and improves efficiency in the library. As a manager attempts to perform the managerial job effectively and efficiently there is a need to ‘wear different hats’ in interaction with employees. Managers interacts with others besides subordinates they work with other peer level managers in some other departments and outside contacts (suppliers and clients). Thus a manager is building contacts through which to gather information. Rachel agrees with this in the laws of management which says library resources are for use. A library manager is expected to connect resources with the user achieving the library goals. Through the liaison role a manager is able to network with other libraries. Academic libraries can practice resource sharing if there are shortages of material in specific departments the two libraries can share the available resources to both libraries and this will give the patrons a wide variety of information thus fulfilling their needs, this will improve efficiency. The manager is exposed to new ideas or methods that may improve the work unit operations. The manager initiates activities that will allow and encourage the work unit to use the idea most advantageously. Rachel’s law of management says that a library is a growing organism. A manager needs to open to change and help the library evolve to meet the needs of patrons. We can look at public library, the introduction of automation the staff may resist change having fear of losing their jobs thus a manager is responsible for encouraging and motivating the staff showing them the advantages of automating the library services and how it can reduce their workload, providing training for them thus the duties are performed effectively and efficiently satisfying the needs of different patrons. An effective manager is an active leader who creates a positive work environment in which the organization and its employees have the opportunity and incentive to achieve high performance (†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. ) In order to perform duties effectively and efficiently Rachel says that â€Å"every task its doer†. The manager encourages ownership and responsibility to each staff member. Every staff member his/ her work, the manager must know people’s skills and strength and staff can then be deployed according to their abilities then the duties can be done perfectly improving effectiveness and efficiency in a library. Even though the staff is divided according to their abilities it is the duty of a manager to create a spirit oneness and togetherness amongst the subordinates. They should work as a team to achieve the library goals; Bavakuty M (2000) agrees that libraries can become effective and efficient by â€Å"strong top management support, a system approach and strategic planning, a customer focus, an emphasis on employee team work, empowerment training, the use of measurement and analysis technique and commitment to continuous improvement†. The manager seeks and receives wide variety of special information to develop through the understanding of the library and the environment, emerges as the nerve centre about the library. The manager monitors internal and external events, ideas, trends and analysis. The manager then uses the information to detect changes, problems and opportunities and to construct decision making scenario. The manager as the disseminator transmits information from other employees to other members of the library. The manager can bring external information received into the organization and facilitate internal flow of information. Thus we realize that management is the heart of any type of library and facilitate efficiency and effectiveness. BIBLIOGRAPHY Bavakutty, M (2000). Management of libraries In the 21st Century. Ess Ess Publication. India. Griffin, R. (1987). Management 2nd editition. Maffin Co Mohant, T. C. (2008). Research Methodology in Library Science. alpha Publishers India. Plunket, R. (1983). Introduction to Management. Kent Publication. United States of Amenrica.

Monetary Policy :: essays papers

Monetary Policy Summary The recent tax cuts and interest rate cuts have helped put the economy back on track. He says that the strong growth of the U.S. economy in recent months is neither an illusion nor an accident, but it reflects good monetary and fiscal policy over the past year. He says that there has been a key surge in consumer spending, and that the main reason for that surge was the enactment of the tax cut in early 2001. He also stated that the repeated reductions by the Fed in short-term interest rates supported the expansionary effect of the tax cut. Even though the interest rate reductions were not enough to prevent the recession that began in March of last year, the lower interest rates did stimulate consumer spending through a variety of channels. Analysis This article is also a good example of how the aggregate demand curve can be shifted by the determinant of monetary policy. Please refer again back to article #4, which explains the principle of the aggregate demand curve. By definition, Monetary Policy is a policy influencing the economy through changes in the banking system’s reserves that influence the money supply and credit availability in the economy. The purpose of monetary policy is to improve the economy by either increasing or decreasing the real income (or GDP) of the U.S. economy so that the economy is running at its potential. The Federal Reserve (The Fed) is responsible for conducting monetary policy for the United States Economy. There are three ways that the Fed conducts monetary policy: 1) Changing the reserve requirement. 2) Executing open market operations (buying and selling bonds). 3) Changing the discount rate. This article talks about the Fed decreasing the discount rate to stimulate the economy. The discount rate is the rate of interest the Fed charges for loans it makes to banks. An increase in the discount or interest rates makes it more expensive for banks to borrow from the Fed. A discount rate decrease makes it less expensive for banks to borrow. This article is talking about how the Fed decreased the discount rate making it easier for banks to borrow, increasing the money supply. The decrease in the discount rate increases the money supply because it lowers the bank=s costs and allows it to borrow more money from the Fed.

Id System with Sms

Don Honorio Ventura Technological State University Computer Education Program Bacolor Pampanga ID System with SMS A Thesis Presented to the faculty of Computer Education Program In Partial Fulfillment of the requirements for the degree of Bachelor of Science in Information Technology Presented by: Julie Ann Alvarado Paula Pamela Candole Georgette Nicole Cunanan Shiela Mae Gamboa September 2012 Chapter 1 Problems and its Settings 1. Introduction Nowadays, in modern society, human productivity was made efficient through the development of electronic gadgets.Now, with the advent of modern education, one way to globalize the process of recordings is to realize that the technology is incredibly fast. Computers were not confined for entertainment but made for education. And allow us to gather information in a quick and accurate manner. A School I. D System with SMS is used to verify the identity of a student in a campus. The data is stored in a database. An I. D system is about identifying the person’s full name, address, course and section and often containing a photograph. Some schools have been using I.D System but many are still using manual system like in MACCIM ROYAL ACADEMY in SAN JUAN LUBAO. This Manual System is time consuming and lost of records. This process is burden for the student and especially for their teachers. The proponents aim to improve the existing system and provide a better way of dealing with the most with the most common problems in schools. The proposed I. D SYSTEM USING SMS TECHNOLOGY. 2. Background of the Study Students I. D’s are a good way to increase the campus security. The project gate entry used I.D system has provided benefits to the events have made security for educational institutions. From the smallest charter school to the largest university, all concerned about running an efficient, low cost security solution that provides safety for its students. 3. Statement of the Problem The proponents of the study have inv estigated the topic â€Å"I. D SYSTEM USING SMS TECHNOLOGY†. In order to seek the solution and answer to the difficuilties encountered by the teachers and parents too. The MACCIM ROYAL ACCADEMY is using a manual system.Teachers used a recording book that serves as the records for their attendance of their student and it may cause a hard time because of one by one checking and writing the attendance of their students that can also cause of waste of time. Listed below are the problems that the proponents have encountered in using Manual System. 1. 3. 1 GENERAL PROBLEMS The general problem of MACCIM ROYAL ACCADEMY is that all school and teachers encountered is loosing their records of their student’s attendance that causes problem to the grades of their students.And most of all is the time wasted they do because of their manual system checking. 1. 3. 3 Specific Problem †¢ Large number of students and increase yearly. †¢ The wasted time in writing or checking att endance of their students. †¢ Less security for the students and records of the school. 4. Objectives of the Study Today parents expect and demand a lot more from their children’s schools. They want to be informed everything going on in the school so that they can make their own judgment about what is best for their children.Naturally, there is ambivalence on the part of the school officials about what kind of communication is necessary or appropriate. School officials want open and positive communication lines with their children’s parents, but they want parental support for their policies and educational philosophy. Very often principals and teachers feel that parents’ demands are excessive and unreasonable, and that the parents do not fully appreciate the difficulties with which the school officials are struggling. Research shows that children do better in school when parents talk often with teachers and become involved in the school.There are number of ways that parents and teachers can communicate with each other, rather than relying on the scheduled parent-teacher conferences. Close communications between parents and teachers can help the student. The proposed system will help the MACCIM ROYAL ACCADEMY to make their work faster and accurate. The proposed system will use Biometric scanner and Bar coded I. D to prevent unauthorized use of the system. The system will also used SMS Technology to send due notification to remind their parents or guardians that their child surely went to school.Because of this system parents are updated about their child or children in school. It serves more security for the school and students. 1. General Objectives To developed an I. D system using SMS Technology for MACCIM ROYAL ACCADEMY and also for the parents who’s concerned. 2. Specific Objectives In order to achieve the general objective, this study would seek the following specific objectives: †¢ More security for the students and school’s documents. †¢ Checking of attendance is easier. Classes start early. †¢ Parents are updated about their children. 5. SCOPES AND LIMITATIONSAs with any studies, there are scopes and limitations that cover the proposed system. This chapter gives detailed information on the scopes and limitations of the proposed system. 1. SCOPES The scopes of the proposed system are to create a I. D System Using Short Message Service (SMS). With these, it helps the teachers lessens their work in checking the attendance of their student for parents, it help them to know whether their child is truly went to school or not with the help of the system that be able to sent them a short message saying that their child really went to school.The system is able to check the student’s attendance whenever they enter the gate of the school with the help of their Bar Coded I. D and the system will automatically send a short message to the guardian’s contact number that will b e seeing in the students I. D that will be registered in the main server. 2. LIMITATIONS The limitations of the proposed system are as follows: †¢ The system relies on electricity not unless there is a generator at hand. †¢ The system cannot send a message to a single person. †¢ Simple txt message only. There is no scope for any graphics or audio. The message that they will receive will only have the information about the attendance of the student and nothing more. 6. SIGNIFICANCE OF THE STUDY The proposed study will contribute implication to different people and with the academy in these categories: economical, educational, social, and technological. 1. 6. 1 EDUCATIONAL SIGNIFICANCE The study is considerable to the research because they will gain some knowledge about developing SMS based system. The result of the study could also benefit the school as the system contributes to the accumulation of knowledge about the use of technology.The system will be a proof as one of the goals of the school and that is the quality education innovation. 1. 6. 2 TECHNOLOGICAL SIGNIFICANCE This system will be momentous milestone for the school as this pioneering undertaking. With the researchers, the study is important because it will extend their knowledge on the rapid rising of technology. In addition, in finishing this study, they will be able to develop possible enhancement in SMS based system on the user’s needs. 1. 6. 3 SOCIAL SIGNIFICANCE In creating the system, the proponents were able to build up communication skills.They learned to deal with different people to achieve the desired information needed for the completion of the study. Companionship was increased between the proponents, to give forth-good results and success to the study. The system will allow the parents and the school administrator to communicate with one another through short message service (SMS). Getting parents involved about their children’s attendance in school is on e way of ensuring the proper guidance is extended and given. 1. 6. 4 ECONOMICAL SIGNIFICANCE With the system to be implemented, It shall greatly contribute to uplift the school image as a prime secondary school.It can be a good marketing tool to attract more parents to enroll their children in MACCIM ROYAL ACADEMY. Researchers will be able to maximize their time, resources and efforts in developing the said study. 7. Definition of Terms Access Control Facility A set of programs from Computer Associates that enable security on mainframes, with ACF prevents accidental or deliberate modification, corruption, mutilation, deletion, or viral infection of files. With ACF, access to a system is denied to unauthorized personnel. Any authorized or unauthorized attempt to gain access is logged.Barcode An optical  machine-readable  representation of data relating to the object to which it is attached Originally barcodes represented data by varying the widths and spacing’s of parallel lines, and may be referred to as linear or one-dimensional (1D). Barcodes originally were scanned by special  optical scanners  called barcode readers; later, scanners and interpretive software became available on devices including  desktop printers  and  smart phones. Wireless network Refers to any type of  computer network  that is not connected by cables of any kind.It is a method by which homes,  telecommunications networks  and enterprise (business) installations avoid the costly process of introducing cables into a building, or as a connection between various equipment locations. Electronics Deals with  electrical circuits  that involve  active electrical components  such as  vacuum tubes,  transistors,  diodes  and  integrated circuits, and associated passive interconnection technologies. The  nonlinear  behavior of active components and their ability to control electron flows makes amplification of weak signals possible and is usually applied to  information  and  signal processing.Access Administrator A person who manages a local area communications network (LAN) or wide area network (WAN) for an organization. Responsibilities include network security, installing new hardware and applications, monitoring software upgrades and daily activity, enforcing licensing agreements, developing a storage management program and providing for routine backups, not to mention ensuring that it is up and running all the time. Biometric Comprises methods for uniquely recognizing humans based upon one or more intrinsic physical or behavioral traits.In computer science, in particular, biometric is used as a form of identity access management based and access control. It is also used to identify individuals in groups that are under surveillance. Level of Access Users can view and edit any part of your account or a system. Whats unique about levels of access users is that they can enable and disabled access for other users. Co mputer Software A general term used to describe a collection of computer programs, procedure and documentation that perform some task on a computer system. This term includes application software such as word processor which performs productivity tasks for users.Database A collection of data or file of information in a form accessible by computer or indexed in machine readable form. In a sense, a database is a computerized library in which individual records can be retrieved. Hardware It is the physical components of a computer system, in the form of computer hardware. Computer hardware is the physical part of a computer, including the digital circuitry, as distinguished from the computer software that executes within the hardware. Registered Jack (RJ45) It is a standardized physical interface for connecting telecommunication equipment (commonly, a telephone jack) or computer network equipment.

A Review of the Communication and Leadership in Jusco Essay

The relationship is set up when the company regular operation. With the company growing, it will have more and more employees. So communication and leadership is really important. The relationship is harmony so that the employees will more effective, communication is fully reflected whether good or bad of the relationship between employees and employers. Leadership has a big role in here. We define leadership as the ability to influence a group toward the achievement of a vision or set of goals. Organizations need strong leadership and strong management for optimal effectiveness. We need leaders today to challenge the status quo, create visions of the future, and inspire organizational members to want to achieve the visions. (Stephen P. Robbins, 1998). Leadership is a management which manage staff to do the business, and make it clearly and more effective. 2. 1 Background of Jusco With Diaoyu Dao event came out, the relationship between Japan and China is become worse and worse. China even occur boycott Japanese goods last year. Many of Chinese people became mob to destroy Japanese enterprise. Most of patriotic personages were held the demonstration in different city in China. They boycotted Japanese goods so that all of Japanese companies were going down in China. Jusco is Japanese company; Jusco is short for Japan United Stores Company. The various of Jusco companies are subsidiaries of AEON CO. Ltd. There was a JUSCO in Shanghai before, but it was dropped down finally because of poor management. In Guangdong, Guangdong JUSCO Co. , Ltd used the name â€Å"JUSCO† to operate the first JUSCO at 1996. Now, there are 13 shops in Guangdong. It took the lead in the introduction of foreign advanced GMS (department store the supermarket) format mode, and in 2010 launched the SM (Food supermarket) formats. Guangdong JUSCO has a sound management system and in 2005 obtained the ISO9001: 2000 quality management system certification; national â€Å"green market† certification in 2007, was one of the first to obtain the certification of retail enterprises; 2010, ISO14001: 2004 environmental management system certification, the retail business is the first to pass the certification. Adhering to the â€Å"everything for customers† business philosophy, Guangdong JUSCO has been thought to provide customers with security, peace of mind and trust of goods, services and a comfortable shopping environment for the mission, so that customers enjoy shopping. Guangdong JUSCO business goods include: fashion clothing, household goods, sporting goods, home decorations, food, Japanese cuisine, fast food and other necessities. 2. 2 Research objectives 1. 2. 1 Definition of communication and leadership Communication is a slippery concept, and while we may casually use the word with some frequency, it is difficult to arrive at a precise definition that is agreeable to most of those who consider themselves communication scholars. Communication is so deeply rooted in human behaviors and the structures of society that it is difficult to think of social or behavioral events that are absent communication. Halavais, 2006). More and more countries open up their market in this modern world. Communication become very important to Jusco, due to relationship between Japan and China is getting worse. Leadership has been described as â€Å"a process of social influence in which one person can enlist the aid and support of others in the accomplishment of a c ommon task. † (Chemers M. 1997). Leadership is easy to understand that organize a group of people to achieve a common goal. Under this global world, every organization is need cross-culture leadership. Cross-cultural psychology attempts to understand how individuals of different cultures interact with each other (Abbe, Gulick, & Herman, 2007). 1. 2. 2 To investigate the component for communications and leadership. Communications is a big problem in Jusco. This is common problem in China. AEON has been set up 18 Jusco in Guangdong, naturally, managers, leaders and employees all are Chinese. Otherwise, they must do the job under the working mode of AEON management. So communication sometimes is a big problem. Direction of communication is deciding how to communicate to each other. We further subdivide the vertical dimension into downward and upward directions. (R. L. Simpson, 1999) sometimes, most of sales do not will to talk to Jusco’s managers. And I know, Jusco managers also do not want to communicate to Japanese employers. It is even more badly when the DIAOYU DAO event happened. Japan and China are in stalemate. Leadership is mainly cross-culture leadership. 1. 2. 3 Further problem To find out further research opportunities for current problem. With the Japan and China become more and more hostility. We have to find out how does Japanese organization do in China. So we can research other Japanese company to have some more opportunities to compare Jusco. 1. 3 Research rationale I choose this topic because I was worked in Jusco as a red wine salesman last year, and I know this is Cross Culture Company, and its communication and leadership must be changed after the relation between China and Japan get worse. So I decide to use my MO knowledge to how it will be changed. Or keep the old style to manage. 2. Literature review 3. 3 Introduction Communication and leadership have a big role in management forever. Communication is decided whether make the company stay in the harmony situation. This makes the organization more effective and standard. Verbal communication is important to Jusco, but non-verbal communication is also important to it. Jusco is cross-culture organization; Chinese managers need to talk to Japanese senior management. After DIAOYU DAO event, the relation between Japan and China is getting worse, Japanese and Chinese cannot have a nice conversation. So I want to find out the difference of two stages. Leadership is an ability to influence a group toward the achievement of a vision or set of goals. However, not all the leaders are managers. Organizations need strong leadership and strong management for optimal effectiveness. So Jusco is the same. Jusco is customer-focused service operation. They have a lot of leaders in Jusco. Different apartment has different leader. However, a good leader can make it more effective. It also make customer more comfortable when customers shopping in Jusco. 3. 4 Main issue—communications Communication represents one of the most important tools that the leaders have at their disposal to perform their influencing of tasks. Its significance is such that some authors consider it as the â€Å"blood† that brings life to the organization. Paulo Nunes, 2011) In Jusco, communication is important thing, no matter employers or employees, they need to communicate to each other. Due to power distance is stay in the high level. Power distance is the extent to which the less powerful members of organizations and institutions (like the family) accept and expect that power is distributed un equally. (Gert Jan Hofstede, 1965) Japan is in the high level of Power distance index. So do Jusco, senior managers have some power to manage and ask employees to do the job. However, Jusco is customer-focused service operation. Sometimes, senior managers will ask others to serve customers not himself. They have their own duties. But they need to put customers at the first position. So this is the main problem in Jusco. And the communication is has the big usage for employers to avoid this situation happening. Communication has the general process. The key parts of this model are the sender, encoding, the message, the channel, decoding, the receiver, noise, and feedback. The sender starts a message by encoding a thought. The message is the real thing of the sender’s encoding. When we speak, the speech is message. Our writing is the message. The movements of our acting and the expressions on our face are the message when we gesture. One of the suitablekinds of communications is organizational communication. In organizational communication, there is one kind of mode for Jusco: Formal small-group networks. Formal organizational networks can be very complicated. There are three kinds in this mode, chain, wheel and all channel. The more effective criteria are the networks wheel and all channel. Jusco is wheel mode. For example, one manager is managing drink, wine and so on. 3. Main issue—Leadership Leadership has main two kinds of theories. One is trait theories of leadership, and it is focus on personal qualities and characteristics. By 1990s, after research, studies and analyses, the best leader is unlike the normal people. They are special. But the particular traits that characterized them varied a great deal from review to review. (S. A. Kirkpatrick, 1991) Significant relationships exis t between leadership and such individual traits as: intelligence, adjustment, extraversion, conscientiousness, openness to experience and general self-efficacy. While the trait theory of leadership has arisen again, its reemergence has not been accompanied by a corresponding increase in sophisticated conceptual frameworks. (Zaccaro, S. J. 2007). The other is behavioral theories. In response to the early criticisms of the trait approach, theorists began to research leadership as a set of behaviors, evaluating the behavior of successful leaders, determining behavior taxonomy, and identifying broad leadership styles. (Spillane, James P, 2004) The managerial grid model is also based on a behavioral theory. According to three styles: authoritarian, democratic, and laissez-faire. Lewin, Kurt, 1939). Normally, some leaders may compare traits and behaviors to manage; however, they are still failing to manage. As important as traits and behaviors are in identifying effective or ineffective leaders and they do not promises to success. 3. 6 Theories used in Jusco While the communication model used in Jusco, if managers can use this kind of skills, empl oyees can be pleased to accept the order and finish the job in a short time. Formal small-group networks is the normal communications mode exist in Jusco. I ever was a wine sales in Jusco, my group all are sales of wine. The wheel relies on a central figure out to act as the conduct for the entire group’s communication; it simulates the communication network you would find on a team with a strong leader. 2. 5 Conclusion Above the literature review, we can understand the theories of communication and leadership. And figure out which kind of model can be used in Jusco. However, something I can know more in the Jusco senior management. So Ican not ensure the how the solve the problem just by this simplified concepts. 3. Research methodology. 4. 7 overall research design Step 1 Select Jusco as the object of study. | Step 2 Use communication and leadership theories to clarify the usage of management system. | Step 3 Find materials about communication and leadership in Jusco. | Step 4 Organize the materials found before. | Step 5 Combine the viewpoints that have same directions. | Step 6 Add personal views in research paper. | Step 7 Come out the final research paper. | At first, you have to set up your research title. In this modern world, people pay attention to personal benefits from work, so how to make the communications effective and in a proper way can be a key element to achieve success for companies. And leadership is making the company keep the direction keep on the right way. And make the company get more effective and achieve the goals as fast as possible. This is why I choose communication and leadership in Jusco, especially in the specific stage, after the DIAOYU DAO event. After deciding what title is, I begin to search information about communication and leadership which can support my research, and then finding opinions about the communication and leadership system in Jusco. With collection of all the materials that I need in this paper, the step four is to organize them and find out what the authors’ opinions about communication and leadership in Jusco, even in Japanese organization. When clarifying the points from some experts. Communication has some usage for making the whole company staff harmony, and let the managersto know more about employees. Let the whole company become the one big thing, and stay in the high effective. At the end, you read all the references, and link the knowledge and make it to the net. Figuring out why the communication and leadership in Jusco is so important and which kinds of mode are fit for Jusco. 3. 2 Ways to conduct literature search Key words| Source| Finding | Cross-cultural competence in Army leaders| From library books| Abbe, A. , Gulick, L. M. V. , & Herman, J. L. | An integrative theory of leadership. Lawrence Erlbaum Associates| From library books| Chemers M. (1997)| The process of communication| From library books| D. K. Berlo,| Army Research Institute for the Behavioral and Social Sciences. | From library books| Empirical foundation. (Study Report 2008-01). | WIKIBOOKS CONTRIBUTORS. | From library books| Halavais, Joe Petrick, Ashley Anker(2006)| Cultures and Organizations: Software of the Mind| From library books| Hofstede, Geert, Gert Jan Hofstede and Michael Minkov. | Great Motivation Secrets of Great Leaders. | UCD library| John Baldoni(2005)| Journal of Social Psychology| From library books| 8. Lewin, Kurt; Lippitt, Ronald; White, Ralph (1939). | Communications| Google research | Paulo Nunes, 2011| Vertical and Horizontal Communication in Formal Organizations| From library books| R. L. Simpson, 1986| Employment Relations| From library books| Rose, 2001. Acadermy of Management Executive| UCD library| S. A. Kirkpatrick and E. A. Locke,| Towards a theory of leadership practice| From library books| Spillane, James P. ; et al. , Richard; Diamond, John (2004)| Essentials of Organizational Behavior| Text book | Stephen P. Robbins and Timothy A. Judge(1998)| Trait-based perspectives of leadership| From library books| Zaccaro, S. J. (2007). | 3. 3 Rese arch Approach Q1: Is it communication is important in Jusco between all the staff? A: YES B: NO Q2: In communication, which thing do you think is important? A: trust B: honest C: honor Q3: Which thing will affecttheresult of the communication? A: skills of communication. B: parties of communications. C: place when having communication. Q4: Do Jusco do the research to know more about what the employees want? Write down your opinion. Q5: Do all the staff will have courage to communicate to the managers? Write down your opinion. Q6: If some problem happens between two apartments, how do you communicate under this question? Write down your opinion. Q7: How do you think the level of effective during working in the Jusco? A: high. B: normal. C: low. Q8: How do you identify superior/subordinate relationship? A: very clear, I will report to superior. B: Superior sometimes will interpose my work. C: Often several superiors give the order at the same time. D: When I facing the problem, I do not know who I can ask. Q9: How do your manager to order your work? A: manager will show me the detail. B: manager will discuss with me when I am in trouble. C: manager normally do not discuss with us. D: I often confused when I get the order from my manager. E: other:______________ Q10:Do you often find nobody will be responsible for the job, how do Jusco take charge? Write down your opinion. Question no. 1 to question no. 3 are identify is communication important to the employers or sales in Jusco. I want to know is it some problem in communication in Jusco staff. It helps to clear my thoughts that whether communication is barriers in Jusco between the employees. Due to superior/subordinate relationship is really complicated. At the same time, according to the communication process, I want to find out which process is something wrong. Like question no. 1, it will give all the staff a shake. They maybe will suddenly realize we are lack of communication during the work. Question no. 2 is the same to question 1, just want to notice staff to think about the communication. The usage of question 3 is wanted to ask them whether communication will affect their work. What is the problem will come out if communication in a low level. Give something to them to think. And this serious of problems are more valuable after the DIAOYU DAO event come out. Due to Jusco is in embarrassing situation in China. Question no. 3 and question no. 4 are the same direction. After give 3 questions to wake you up and think about the communication in Jusco. Comparing their real situation in Jusco, and research the information about the communication is it works out. And does it effective or not. These two questions both need to write down your own opinion, your own thoughts. These are staff real thoughts. According to it, maybe the management in human behavior of Jusco can change the structure to make the whole Jusco has more effective. Question no. 5 and question no. 6 are transition question; it is from communication questions to leadership questions. Questions no. 5 and question no. 6 are concern about communication and leadership. It is not only asking staff the situation of communication, but also checks the leadership in Jusco. We can see the superficial current situation of leadership in Jusco. After I get the superficial information about the leadership, we will collect the information about evaluation of the effective. With the question no. 7, we check the standard of their effective. By this collection, we get this information and find out whether leadership in Jusco is good to use. Question no. 8 is mainly to check the sales and employees how to treat with their superior. Hence, it also evaluates harmony of communication between superior and subordinate. If the relation is harmony, it has a lot of effect to affect the leadership exercise power. Question no. 9 has connection with question no. 9; question no. 8 is mainly collecting the information from employers and sales in Jusco. We can see the truth about the real working situation by opinions of employees and sales. According to their view, we have to do some evaluations to check the leadershipeffective or not. Question no. 10 is helps Jusco to improve their situation. Jusco is customers first company, if this situation coming up, all of employers and managers have to serve customers first. This is vision of Jusco. If they all pass the job to others, no one serve customers. Customer will go away with his dissatisfaction and blame Jusco has the bad service. What the worse, he will complain or tell every friend he knows so that the bad image of Jusco has been set up. 3. 4 Sampling For sampling, I need to contact with Jusco. Each observation measures one or more targets, sampling have too methods and everyone should to be used in the proper way. They all are unique. They are demanded to suitable different situation become the characteristics difference. Jusco as the biggest retail corporation in Asia, in Guangdong, it also the Top 3 of retail corporation. So Jusco is a big corporation, I think Simple random sampling is fit for Jusco. In general, I put one Jusco as the whole, Equal to the probability of each individual to be able to get through one by one extraction method to extract a sample of each extract this sampling method is simple random sampling. Why I choose simple random sampling? Due to Jusco have 26 stores in Guangdong province. Their cope is too big, so I have pretended their probability is equal. Hence, I choose the random one store has regular scale to do this research. Even though, each Jusco has different sales, employees and managers. The mode of management in Jusco do not change, each Jusco is the same administrative mode, Advanced GMS – comprehensive department store supermarket retail business model. Normally, one GMS mode of Jusco has five hundred to one thousand staff. They divided into different departments. Each department I will find the 20 people to do this research. When they done their research, I gathering all the information, and continue to analysis. When I finished that, I will finish my goals and finish my all objective. 3. Data access and collection To do this research and make the sampling, I have to go to Jusco investigation in Guangdong province. However, you cannot go in the Jusco working area easily. It is lucky I was worked there before, I know the managers. With the top managers in supermarket agreement, I finally go into and do some survey. My main contact person is my friend who sells the red wine inside it. Conta ct people: Wang Hong 3. 6 Methods of data analysis After I finish my survey, I will use my organization behavior management and cross culture management to analysis Jusco. How to communication and leadership will happen in it. The further I will analysis is what will affect them after the DIAOYU DAO events. 3. 7 Research limitation As a full time student in Singapore, we have little time to do the research. Due to the time is too short, I do not have enough time to make the scope large, and make is simplified. At the same time, I still have another course; my time will become shorter and shorter. Under this reason, maybe my point of view will short for one side. Maybe leadership will gather more information than communications. In China many things are cannot show in the newspaper so the information collection is a big problem, and Chinese people do not say anything so clearly, especially in the relationship, during the research. The superior/subordinate relationship cannot record faithfully. Maybe subordinates are too afraid to answer the truth. And even more, English is not my first English, many words we need to figure out how to express my view of points. 4. Conclusion 5. 8 summary This essay is mainly to show that how communication and leadershipwill affect the work in the organization. Different organization has their ownmanagement mode and their own culture. These are affecting the staff how to act in the company. According to the first part of communication, communication is basis skills in the human behavior. Communication process will show us the flow during two people communicates. Make the communication more effective is lead to the whole working flow more effective. However, there are some barriers to effective communication. Like filtering, selective perception. Emotions, information overload and so on. The next objective is leadership. Due to there is a big problem, about the relations. Due to in China, the employee will very afraid of the boss, so if the employers want to get the feedback is a very difficult thing. So the communication skill is necessary, but without the communication skill, what can the employer get the information from is also consider in this part. And what’s effect will the relationship come up with. Managers must not be a leadership, everyone can do. However, Jusco in China, most of people are Chinese. Leadership means that you are my boss, you are my superior, I need to receive you order to do the job. So leadership in this, there is a lot of value to have this research. The last part is how communication and leadership actually do in Jusco. How managers are good usage of these theories to manage Jusco working. 4. 2 Implications With the company growth up, and more and more employee will join with the company to help a company to give produce, and there will be one day the company become a global company then it will face the east and west different culture, and the relationship is not as simple as before, how can the employer deal with it. They need to use the tool of communication, and even developing their leadership to make he reach their personal goal. China is depending on relations, this is a marvel country. Communication is a good weapon to flight during in this society. Leadership is one person who cans good use at communications and he has the ability to gather some people to achieve the goals. This is difference to order people to do the job. 4. 3 Further research opportunities Actually in China, relation is important thing. This is not only communication nor does leadership make it success. Every foreign company, need to do some research about relations. If you control this, you can live really well in China. Reference 1. Abbe, A. , Gulick, L. M. V. & Herman, J. L. (2007). Cross-cultural competence in Army leaders. 2. Chemers M. (1997) An integrative theory of leadership. Lawrence Erlbaum Associates, Publishers 3. D. K. Berlo, The process of communication (NEW YORK: Holt, Rinehart & Winston, 1960), pp. 30-32. 4. Empirical foundation. (Study Report 2008-01). Arlington, VA: U. S. Army Research Institute for the Behavio ral and Social Sciences. 5. Halavais, Joe Petrick, Ashley Anker(2006): WIKIBOOKS CONTRIBUTORS. Free software Foundation, Inc. 6. Hofstede, Geert, Gert Jan Hofstede and Michael Minkov. Cultures and Organizations: Software of the Mind, 3rd ed. New York: McGraw-Hill. 2010. 7. John Baldoni(2005): Great Motivation Secrets of Great Leaders. McGraw- Hill. P1-24 8. Lewin, Kurt; Lippitt, Ronald; White, Ralph (1939). â€Å"Patterns of aggressive behavior in experimentally created social climates†. Journal of Social Psychology: 271–301. 9. Paulo Nunes, Communications, 2011,rehttp://www. knoow. net/en/sceconent/management/communication. htmretrieved 2013-1-20. 10. R. L. Simpson, â€Å"Vertical and Horizontal Communication in Formal Organizations,† Administrative Science Quarterly, September 1989, pp. 188-196. 11. Rose,2001. Employment Relations. UK: Pearcon Edmcati Ltd. 2. S. A. Kirkpatrick and E. A. Locke, â€Å"leadership:Do traits matter? † Acadermy of Management Executive, May 1991, pp. 48-60 13. Spillane, James P. ; et al. , Richard; Diamond, John (2004). â€Å"Towards a theory of leadership practice†. Journal of Curriculum Studies 36 (1): 3–34. 14. Stephen P. Robbins and Timothy A. Jud ge(1998): Essentials of Organizational Behavior. Eleventh edition. Pearson Educated Ltd. 15. Zaccaro, S. J. (2007). Trait-based perspectives of leadership. American Psychologist, 62, 6-16. Confirmation Certificate Congratulations! You have successfully completed the Library Plagiarism Quiz. Student Name: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Chen Zhiying†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ Student Number: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 11211905†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. Date: †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 2012-10-18†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. THIS IS TO CERTIFY THAT (signature)†¦chen zhiying†¦.. HAS COMPLETED THE PLAGIARISM QUIZ Remember that the confirmation certificate is a statement by you that you understand plagiarism and know how to avoid it. If you think that you do not understand plagiarism and how to avoid it after working through this tutorial, you should confer with your module coordinator, no matter what score you have obtained on the test.

Susan B. Anthony, Womens Suffrage Activist

Susan B. Anthony, Women's Suffrage Activist Susan B. Anthony (February 15, 1820–March 13, 1906) was an activist, reformer, teacher, lecturer, and key spokesperson for the woman suffrage and womens rights movements of the 19th century. Together with Elizabeth Cady Stanton, her lifelong partner in political organizing, Anthony played a pivotal role in the activism that led to American women gaining the right to vote. Fast Facts: Susan B. Anthony Known For:  Key spokesperson for the 19th-century womens suffrage movement, probably the best-known of the suffragistsAlso Known As:  Susan Brownell AnthonyBorn:  February 15, 1820 in Adams, MassachusettsParents: Daniel Anthony and Lucy ReadDied:  March 13, 1906 in Rochester, New YorkEducation: A district school, a local school set up by her father, a Quaker boarding school in PhiladelphiaPublished Works:  History of Woman Suffrage, The Trial of Susan B. AnthonyAwards and Honors: The Susan B. Anthony dollarNotable Quote: It was we, the people; not we, the white male citizens; nor yet we, the male citizens; but we, the whole people, who formed the Union. Early Life Susan B. Anthony was born in Massachusetts on February 15, 1820. Her family moved to Battenville,  New York when Susan was 6 years old. She was raised as a Quaker. Her father Daniel was a farmer and then a cotton mill owner, while her mothers family had served in the American Revolution and worked in the Massachusetts government. Her family was politically engaged and her parents and several siblings were active in both the abolitionist and temperance movements. In her home, she met such towering figures of the abolitionist movement as Frederick Douglass and William Lloyd Garrison, who were friends with her father. Education Susan attended a district school, then a local school set up by her father, and then a Quaker boarding school near Philadelphia.  She had to leave school to work to assist her family after they suffered a steep financial loss. Anthony taught for a few years at a Quaker seminary. At the age of 26, she became a headmistress at the womens division of the Canajoharie Academy. She then worked briefly for the family farm before devoting herself full-time to activism, making her living off of speakers fees. Early Activism When she was 16 and 17 years old, Susan B. Anthony began circulating anti-slavery petitions.  She worked for a while as the New York state agent for the American Anti-Slavery Society. Like many other women abolitionists, she began to see that in the â€Å"aristocracy of sex†¦woman finds a political master in her father, husband, brother, son.† In 1848, the first Women’s Rights Convention in the U.S. was held at  Seneca Falls, New York, launching the womens suffrage movement. Susan B. Anthony was teaching and did not attend. A few years later in 1851, Susan B. Anthony met Elizabeth Cady Stanton, one of the Conventions organizers, when they both were attending an anti-slavery meeting also at Seneca Falls. Anthony was involved in the temperance movement at the time. Because Anthony was not permitted to speak at a general temperance meeting, she and Stanton formed the Womens New York State Temperance Society in 1852. Working With Elizabeth Cady Stanton Stanton and Anthony formed a 50-year lifelong working partnership. Stanton, married and a mother to a number of children, served as the writer and theorist of the two. Anthony, never married, was more often the organizer and the one who traveled, spoke widely, and bore the brunt of antagonistic public opinion. Anthony was good at strategy. Her discipline, energy, and ability to organize made her a strong and successful leader.  During some periods of her activism, Anthony gave as many as 75 to 100 speeches a year. Post War After the Civil War, Anthony was greatly discouraged that those working for suffrage for black Americans were willing to continue to exclude women from voting rights. She and Stanton thus became more focused on woman suffrage. She helped to found the American Equal Rights Association in 1866. In 1868, with Stanton as editor, Anthony became the publisher of The Revolution. Stanton and Anthony founded the National Woman Suffrage Association, larger than its rival American Woman Suffrage Association, associated with Lucy Stone. The two groups would eventually merge in 1890. Over her long career, Anthony appeared before every Congress between 1869 and 1906 on behalf of women’s suffrage. Working for Womens Rights Other Than Suffrage Susan B. Anthony advocated for womens rights on other fronts besides suffrage. These new rights included the right of a woman to divorce an abusive husband, the right to have guardianship of her children, and the right for women to be paid equal to men. Her advocacy contributed to the 1860 passage of the Married Womens Property Act, which gave married women the right to own separate property, enter into contracts, and be joint guardians of their children. Much of this bill was unfortunately rolled back after the Civil War. Test Vote In 1872, in an attempt to claim that the constitution already permitted women to vote, Susan B. Anthony cast a test vote in Rochester, New York, in the presidential election. With a group of 14 other women in Rochester, New York, she registered to vote at a local barbershop, part of the New Departure strategy of the woman suffrage movement. On November 28, the 15 women and the registrars were arrested. Anthony contended that women already had the constitutional right to vote. The court disagreed in  United States v. Susan B. Anthony. She was found guilty, though she refused to pay the resulting fine (and no attempt was made to force her to do so). Abortion Stance In her writings, Susan B. Anthony occasionally mentioned abortion. She opposed abortion, which at the time was an unsafe medical procedure for women, endangering their health and life. She blamed men, laws, and the double standard for driving women to abortion because they had no other options. When a woman destroys the life of her unborn child, it is a sign that, by education or circumstances, she has been greatly wronged, she wrote in 1869. Anthony believed, as did many of the feminists of her era, that only the achievement of womens equality and freedom would end the need for abortion. Anthony used her anti-abortion writings as yet another argument for womens rights. Controversial Views Some of Susan B. Anthonys writings could be considered racist by todays standards, particularly her writings from the period when she was angry that the 15th Amendment had written the word male into the constitution for the first time in permitting suffrage for freedmen. She sometimes argued that educated white women would be better voters than ignorant black men or immigrant men. In the late 1860s, she even portrayed the vote of freedmen as threatening the safety of white women. George Francis Train, whose capital helped launch Anthony and Stantons The Revolution newspaper, was a noted racist. Later Years In her later years, Susan B. Anthony worked closely with Carrie Chapman Catt. Anthony retired from active leadership of the suffrage movement in 1900 and turned over the presidency of the NAWSA to Catt. She worked with Stanton and Mathilda Gage on what would eventually be the six-volume History of Woman Suffrage. By the time she was 80 years old, even though woman suffrage was far from won, Anthony was acknowledged as an important public figure. Out of respect, President William McKinley  invited her to celebrate her birthday at the White House. She also met with President Theodore Roosevelt to argue that a suffrage amendment be submitted to Congress. Death A few months before her death in 1906, Susan B. Anthony delivered her Failure Is Impossible speech at her 86th birthday celebration in Washington, D.C. She died of heart failure and pneumonia at home in Rochester, New York. Legacy Susan B. Anthony died 14 years before all U.S. women won the right to vote with the 1920 passage of the 19th  Amendment. Although she did not live to see womens suffrage achieved across the entire United States, Susan B. Anthony was a key worker in laying the groundwork for this change. And she did live to witness the sea change in attitudes that was requisite for universal suffrage. In 1979, Susan B. Anthonys image was chosen for the new dollar coin, making her the first woman to be depicted on U.S. currency. The size of the dollar was, however, close to that of the quarter, and the Anthony dollar never became very popular. In 1999 the U.S. government announced the replacement of the Susan B. Anthony dollar with one featuring the image of Sacagawea. Sources Anthony, Susan B.  The Trial of Susan B. Anthony.  Humanity Books, 2003.Hayward, Nancy. â€Å"Susan B. Anthony.† National Women’s History Museum, 2017.Stanton, Elizabeth Cady, Ann De Gordon, and Susan B. Anthony.  Selected Papers of Elizabeth Cady Stanton and Susan B. Anthony: In the School of Anti-Slavery, 1840-1866. Rutgers University Press, 1997.Ward, Geoffery C. and Ken Burns.  Not For Ourselves Alone: The Story of Elizabeth Cady Stanton and Susan B. Anthony. Knopf, 2001.

Nonexchange expenditures are the mirror image of n Essays

Nonexchange expenditures are the mirror image of n Essays Nonexchange expenditures are the mirror image of nonexchange revenues. A. Prepare the journal entries that the state would make in fiscal 2013 to record the awards in an appropriate governmental fund. Briefly justify the amount of expenditure that you recognized. The following table shows the journal entries for the above events. |Date |Account |Debit |Credit | |Aug 1 |Grant |$2,000,00| | | | |0 | | | |Computers | |$2,000,00| | | | |0 | |Sept. 15 |Computers |$1,500,00| | | | |0 | | | |Cash | |$1,500,00| | | | |0 | |Sept 15 |Grant |$10,000,0| | | | |00 | | | |Equipment | |$10,000,0| | | | |00 | | | | |20,000 | |Year 2013 |Allowance |$8,000,00| | | | |0 | | | |Accounts Payable| |$8,000,00| | | | |0 | |Year 2014 |Reimbursement |$7,000,00| | | | |0 | | | |Accounts Payable| |$7,000,00| | | | |0 | |Sept 15 |Grants |$5,000,00| | | | |0 | | | |Cash | |$5,000,00| | | | |0 | |Jan 14 |Accounts payable|$1,000,00| | | | |0 | | | |Cash | |$,1000,00| | | | |0 | | | | | | The amount of expenditure that I justify is $2 million +$10 million +$8million +$5 million =$25 million