Optically Active Polymers

Optically Active Polymers Optically active polymers play very important role in our modern society. The speciality of optically active polymers are known with its various characteristics as occurred naturally in mimicry. The present review describes the monomers and synthesis of optically active polymers from its helicity, internal compounds nature, dendronization, copolymerization, side chromophoric groups, chiral, metal complex and stereo-specific behaviour. The various properties like nonlinear optical properties of azo-polymers, thermal analysis, chiroptical properties, vapochromic behaviour, absorption and emission properties, thermosensitivity, chiral separation, fabrication and photochromic property are explained with details. This review is expected to be of interesting and useful to the researchers and industry personnel who are actively engaged in research on optically active polymers for versatile applications. Optically active materials are those which can able to rotate the plane of polarization of a beam of transmitted plane-polarized light containing unequal amounts of corresponding enantiomers. The optical activity originates from the presence of chiral elements in a polymer such as chiral centres or chiral axes due to long-range conformational order in a macromolecule. In fact, most naturally occurring macromolecules possess the ability to organize to more complex high structure rather than single one and manifest their functions. Optically active polymers are related to problems of the charged and reactive polymers, since optical activity is an inherent property of both natural macromolecules as well as a great variety of polymers synthesized. Chiral compounds are optically active and essential for life such as proteins, polysaccharides, nucleic acids, etc. and chirality is most important for existence. About 97% drugs are formed from natural sources, 2% are recemates and only 1% is achiral, in looking of chirality of nearly 800 drugs. Optically active polymers today have also become of great interest and thus play an important role in molecular arrangement and assembly, which is critical for optoelectronics super molecular structure [1-4]. The synthetic optically active polymers may also play important role like mimicry of naturally occurring polymers and that’s why the extensive studies are required on their synthesis, conformations and properties. Various kinds of optically active polymers e.g., fro m its helicity, internal compounds nature, dendronization, copolymerization, side chromophoric groups, chiral, metal complex and stereo-specific behaviour are reported, however, those are not placed in a systematic manner. In the present review an effort has been made to collect most of those works in one place for better understanding in the subject with detailed explanation of properties like nonlinear optical properties of azo-polymers, thermal analysis, chiroptical properties, vapochromic behaviour, absorption and emission properties, thermosensitivity, chiral separation, fabrication and photochromism. -Classification of optically active polymers Optically active polymers are divided into three types: Biopolymers as obtained from nature. Polymers prepared by almost completely isotactic polymerization by modification of naturally occurring polymer backbones such as polysaccharides. Synthetic polymers as per the requirement with proper tailoring of functional groups. -Speciality of optically active polymer Optical properties of polymers are not so different of other substances, excepting those characteristics related to the chain dimension and structure or conformational changes. Optically active polymers have found interesting applications because of their specific properties. The optical properties of these materials lie at the basis of many applications, for example in chromatographic methods for enantiomeric separations or creating complex optical devices. The dispersion of the specific rotation offers information regarding the conformational changes or Cotton effect. Optically active polymers characteristics as follows: Optically active polymers with configurational chirality: the optical activity is given by the presence of an asymmetric carbon atom in the backbone or in the side chain of the monomer; Optically active polymers with conformational chirality: the optical activity is related to the conformational changes; Optically active polymers with both configurational and conformational chirality: the optical activity is given by macromolecular asymmetry and by the presence of the asymmetrical centers. -Monomers of optically active polymers Some biological polymers are composed of a variety of different but structurally related monomer residues; for example, polynucleotides such as DNA are composed of a variety of nucleotide subunits. The solid-state structures of polystyrene – poly(Z-L-lysine) block copolymers were examined with respect to the polymer architecture and the secondary structure of the polypeptide using circular dichroism, quantitative small and wide-angle X-ray scattering, and electron microscopy [5]. Synthesis of optically active polymers The optically active compounds are synthesized by highly efficient methodologies and catalysts. The various synthetic approaches for optically active polymers are described below: Helical polymer: Helicity is one of the subtlest aspects of polymer chain where the polymer chain spiral structure along the chain axis acts like a spring. Helical polymers are frequently occurring in nature in single, double or triple helices form in genes, proteins, DNA, collagen, enzymes, and polypeptides. The helical conformations increase the stability of the natural polypeptides. Preparation of artificial helical polymers is a great challenge to the researchers. So far, only limited success has been achieved in constructing microscale particles using helical polymers, despite the great number of analogous microparticles created from vinyl polymers and even from other conjugated polymers like poly(thiophene), poly(phenylene ethynylene), and poly(fluorene) and polyacetylenes. Meckings et al has performed extensive investigations on preparing nanoparticles from polyacetylenes, which have shown interesting potential in inkjet printing. Later on, various group of researchers have successfully prepared both nano and microparticles consisting of optically active helical substituted polyacetylenes [6]. Such nano- and microarchitectures demonstrated remarkable optical activity and significant potential applications ranging from asymmetric catalysis, chiral recognition/resolution, and enantiomer-selective crystallization to enantio-selective release [7-9]. Synthetic helical polymers may be classified as either static or dynamic helical polymers, depending on the inversion barrier of the helical conformation [10-11]. Static helical polymers have a relatively high energy barrier for helix inversion and are stable in solution, while dynamic helical polymers have a relatively low energy barrier for helix inversion and exist as a mixture of right- and left handed helical domains that are separated by rarely occurring helix reversals. Even a slight incorporation of optically active repeat units can shift the equilibrium to excess one-handed helicity. The chiral recognition properties of biopolymers with skilled emulating of synthetic helical polymers are currently a focus of much interest. Enantioseparation, catalysis, and sensing are among the more promising applications of molecular recognition based on responsive three-dimensional intramolecular or intermolecular superchiral structures. Optically active conjugated polymers represent an attractive class of chiral macromolecules adaptable to this purpose because their chiral behaviour can be augmented by nonlinear electrically conductive or optical properties arising from conjugation along the backbone. The first example of optically active polycarbazoles, poly[N-(R)- or (S)-3,7-dimethyloctyl-3,6-carbazole]s (R- or S-PDOC) were synthesized in 60-70% yield using modified nickel coupling method [12]. Helical polymers are easily denaturalized by certain physical factors e.g. heat, ultraviolet irradiation, and high pressure and by other chemical factors such as organic solvents. Various helical polymers have been synthesized, which include polyisocyanates, polyisocyanides, polychloral, polymethacrylates, polysilanes, polythiophenes, poly(p-phenylene)s, poly(1-methylpropargyl-ester)s, poly(phenylacetylene)s and poly(-unsaturated ketone) [13-19] (Fig. 1). Other polymers are whose optical activity is main chain or side chain chirality dependent e.g. amino-acid-based polymers are nontoxic, biocompatible and biodegradable. Optically Active Polymers Optically Active Polymers Introduction Optically active polymers are related to problems of the charged and reactive polymers, since optical activity is an inherent property of both natural macromolecules as well as a great variety of polymers synthesized. Most of the naturally occurring molecules/macromolecules, such as nucleic acids, proteins, and polysaccharides are chiral and optically active. Chirality is essential for life. This situation can be very obviously seen if  we look at the chirality of nearly 800 drugs (about 97%) derived from natural sources. Only 2% are racemates and only 1% is achiral. Synthetic optically active polymers are of great interests, since they might mimic the fascinating functions of naturally occurring polymers, leading extensive studies being conducted on their synthesis, conformations and functions. In fact, most naturally occurring macromolecules possess the ability to organize to more complex high structure rather than single one and manifest their functions. Optical activity is a ph ysical spectral property of chiral matter caused by asymmetric configuration, confirmations and structures which have no plane and no centre of symmetry and consequently have two mirror image enantiomeric forms of inverse optical rotation. The recemic mixture of chiral enantiomers is optically inactive. The great majority of natural molecules contain chiral centres and are optically active. This is the case because living systems and their extracts as enzymes are able to produce completely stereoselective asymmetrical synthesis or transformations. This led Pasteur to say that ‘life is asymmetrical’ at the molecular level. The majority of food and drug molecules of physiological activity are chiral [1]. Xi et al. [2-8] investigated about chirality of optically active compounds. Optically active polymers today have also become of great interest owing to their chiral structure which may play an important role in molecular arrangement and assembly, which is critical for optoelectronics super molecular structure [9-12]. Chiral polymers with helical chain backbone have received increasing attention due to their helicity generating from secondary interactions such as hydrogen bonds and van der Waals forces. These chiral helical polymers undergo conformational change as well as helical reversal easily. The concept of the optically active aromatic chromophore as ‘conformational probe’ in isotactic polymers can be further extended by the use of optically active monomers [13]. Optically active polymers have exhibited a number of interesting properties in several highly specialized areas such as chromatographic resolution of steroregular [14], chiral [15-16], asymmetric catalysis and phase of the separation of racemic mixtures [17], thermosensitivity [18], synthesis molecular receptors and chiral liquid crystals for ferroelectric and nonlinear optical applications [20]. In the last year [52], Angiolini and co-workers have synthesized and investigated methacrylic polymers bearing in the side chain the chiral cyclic (S)-3- hydroxypyrrolidine moiety interposed between the main chain and the trans azoaromatic chromophore, substituted or not in the 4’ position by an electron withdrawing group. In these materials, the presence of a rigid chiral moiety of oneprevailing absolute configuration favours the establishment of a chiral conformation of one prevailing helical handedness, at least within chain segments of the macromolecules, which can be observed by circular dichroism (CD). The simultaneous presence of the azoaromatic and chiral functionalities allows the polymers to display both the properties typical of dissymmetric systems (optical activity, exciton splitting of dichroic absorptions), as well as the features typical of photochromic materials (photorefractivity, photoresponsiveness, NLO properties). Recently, highly efficient methodologies and catalysts have been developed to synthesize various kinds of optically active compounds. Some of them can be applied to chiral polymer synthesis and in a few syntheses for optically active polymers; chiral monomer polymerization has essential advantages in applicability of monomer, apart from both asymmetric polymerization of achiral or prochiral monomers and enantioselective polymerization of a recemic monomer mixture. Optically active chiral polymers are not only fundamentally interesting, due to the rich and complex architecture of macromolecular chirality as compared to that of small molecules, but also technologically important because their unique chiral arrays give rise to a number of potential, and in some cases commercially implemented. Classification of Optically active polymers: Optically active polymers are divided into three types: Biopolymers: Biopolymers are the main type of biomaterials. According to their degradation properties, biopolymers can be further classified into biodegradable and non-biodegradable biopolymers. Many implants, such as bone substitution materials, some bone fixing materials, and dental materials, should possess long term stable performance in the body. Recently biopolymers acts as developments in bone tissue engineering, vascular tissue engineering, nerve tissue engineering, genitourinary tissue engineering, regenerative medicine, gene therapy, and controlled drug delivery have promoted the need of new properties of biomaterials with biodegradability. Biologically derived and synthetic biodegradable biopolymers have attracted considerable attention [21]. Polymers prepared by almost completely isotactic polymerization by modification of naturally occurring polymer backbones such as polysaccharides. Synthetic polymers: Polymers synthesized from low molecular weight compounds are called synthetic polymers, e.g., polyethylene, PVC, nylon and terylene [7]. This polymer is also divided into three types: (a) Addition polymers: Addition polymers are including vinyl, aldehyde, isocyanide and acetylene polymers that were prepared via addition polymerization reaction such as poly(acryl amide)s, polyolephynes, polystyrene derivatives, polyazulenes, poly(vinyl ether)s, polymethacrylate, polymethacryloylamine, polychloral, polyisocyanides, polyisocyanates, polyacethylene and polyethers [22–32]. (b) Condensation polymers: Condensation polymerization continues to receive intense academic and industrial attention for the preparation of polymeric materials used in a vast array of applications [28]. One of application is synthesis of chiral polymers. For this purpose, monomer must be optically active. (c) Cross-linked gels: One of application is synthesis of chiral polymers. For this purpose, monomer must be optically active. One of application is synthesis of chiral polymers. For this purpose, monomer must be optically active. Why optically active polymers are important? or Speciality of optically active polymer Optical properties of polymers are not so different of other substances, excepting those characteristics related to the chain dimension and structure or conformational changes. Optically active polymers have found interesting applications because of their specific properties. The optical properties of these materials lie at the basis of many applications, for example in chromatographic methods for enantiomeric separations or creating complex optical devices. The dispersion of the specific rotation offers information regarding the conformational changes or Cotton effect. Optically active polymers characteristics as follows: -Optically active polymers with configurational chirality: the optical activity is given by the presence of an asymmetric carbon atom in the backbone or in the side chain of the monomer; Optically active polymers with conformational chirality: the optical activity is related to the conformational changes; Optically active polymers with both configurational and conformational chirality: the optical activity is given by macromolecular asymmetry and by the presence of the asymmetrical centers. Monomers of Optically active polymers Polymerization is the process of combining many small molecules known as monomers into a covalently bonded chain or network. During the polymerization process, some chemical groups may be lost from each monomer. This is the case, for example, in the polymerization of PET polyester. The monomers are terephthalic acid (HOOC-C6H4-COOH) and ethylene glycol (HO-CH2-CH2-OH) but the repeating unit is -OC-C6H4-COO-CH2-CH2-O-, which corresponds to the combination of the two monomers with the loss of two water molecules. The distinct piece of each monomer that is incorporated into the polymer is known as a repeat unit or monomer residue. The identity of the monomer residues (repeat units) comprising a polymer is its first and most important attribute. Polymer nomenclature is generally based upon the type of monomer residues comprising the polymer. Polymers that contain only a single type of repeat unit are known as homopolymers, while polymers containing a mixture of repeat units are known as copolymers. Poly(styrene) is composed only of styrene monomer residues, and is therefore classified as a homopolymer. Ethylene-vinyl acetate, on the other hand, contains more than one variety of repeat units and is thus a copolymer. Some biological polymers are composed of a variety of different but structurally related monomer residues; for example, polynucleotides such as DNA are composed of a variety of nucleotide subunits. The solid-state structures of polystyrene – poly(Z-L-lysine) block copolymers were examined with respect to the polymer architecture and the secondary structure of the polypeptide using circular dic hroism, quantitative small- and wide-angle X-ray scattering, and electron microscopy [33]. Synthesis of optically active polymers Much of the attention in chiral polymers results from the potential of these materials for several specialized utilizations that are chiral matrices for asymmetric synthesis, chiral stationary phases for the separation of racemic mixtures, synthetic molecular receptors and chiral liquid crystals for ferroelectric and nonlinear optical applications. Presently optically active compounds are synthesized by highly efficient methodologies and catalysts. In a few synthetic approaches for optically active polymers, chiral monomer polymerization has essential advantages in applicability of monomer, apart from both asymmetric polymerization of achiral or prochiral monomers and enantioselective polymerization of a racemic monomer mixture [17].

Cafr Instructions

ACC 4043/6043 Governmental Accounting CAFR CASES Instructions: Obtain a copy of a recent Comprehensive Annual Financial Report (CAFR). You are to answer the attached questions for CAFRs 1 to 5. You do not have to do the other ones. In responding to the questions, recognize that yes and no answers are generally not sufficient. I am allocating significant points to these cases, and I want your answers to indicate that you have read and understood the information presented in your CAFR.For example, in question (d) in Chapter 1, don’t just say yes the CARF does contain an organizational chart, a table of contents, a list of principal officials, and so on, but list them and be descriptive of what you find. If you run into terms that you are not familiar with, check the index at the back of the book to find where it is discussed, or you can ask me. I am available to help if you have questions or run into difficulties. CAFR 1 Obtain a copy of a recent Comprehensive Annual Financial R eport.If I don’t have sufficient numbers for everyone, these may be obtained by writing or calling the director of finance in a city or state of your choice. You will have questions related to the annual report dealing with a number of the chapters in the textbook. Answer the following questions related to your CAFR. a. What are the inclusive dates of the fiscal year? b. Write the name and address of the independent auditor. Is the auditor’s opinion unqualified† If not, describe the qualification.Is the opinion limited to the basic financial statements, or does the opinion include combining and individual fund statements? c. Is the report separated into the three distinct sections: introductory, financial, and statistical? Does the report have a â€Å"single audit† section at the end? (A few CAFRs include their single audit report in the CAFR—see Chapter 13 for more detail of the single audit requirements. ) d. Does the report contain an organizatio n chart? A table of contents?A list of principal officials? A letter of transmittal? Is the letter of transmittal dated and signed by the chief financial officer? List the major items of discussion in the letter of transmittal. e. Does the report include a Management’s Discussion and Analysis? List the major items of discussion. f. Does the report include the government-wide statements (Statement of Net Assets and Statement of Activities)? g. Does the report reflect fund financial statements for governmental, proprietary, and fiduciary funds?List those statements. List the major governmental and proprietary funds (the funds that have separate columns in the governmental and proprietary fund statements. ) CAFR 2 Using your CARF, answer the following questions: a. Compare the items discussed in the MD&A in your CAFR with the list of items in this chapter. Which topics listed in this chapter are not in your CAFR? Which topics are in CAFR that are not listed in this chapter? Do y ou think your CAFR has a reasonably complete discussion? b.From the MD&A in your report, write a short summary of (1) the financial condition of your government, (2) a comparison of revenues compared with the prior year, (3) a comparison of expenses compared with the prior year, and (4) a comparison of budgeted and actual activity. c. From the Statement of Net Assets, write down the following: (1) unrestricted net assets—governmental activities; (2) unrestricted net assets—business-type activities; (3)restricted net assets by restriction—governmental activities; (4) restricted net assets by restriction—business-type activities; and (5) unrestricted and restricted net assets—component units. . From the Statement of Activities, write down the following: (1) net program expense (or revenue)—governmental activities; (2) net program expense (or revenue)—business-type activities; (3) net program expense (or revenue)—component units; (4) change in net assets—governmental activities; (5) change in net assets—business-type activities; and (6) change in net assets—components units. Do the ending net asset figures in this statement agree with the net asset figures in the Statement of Net Assets? e.From the Statement of Revenues, Expenditures, and Changes in Fun Balances for Governmental Funds, identify the names of the major governmental funds. CAFR 3 A. ) Look at the Statement of Revenues, Expenditures, and Changes in Fund Balances for the governmental funds. List the revenue source classes. Do they agree with those sources discussed in this chapter? Are expenditures reported by character? List the functional classifications under the current character classification. Do those classifications agree with those listed in the example shown in this chapter? Are Other Financing Sources and Uses presented separately?Does your report show transfers in? Transfers out? Capital leases? Proceeds of bonds? B. ) Look at the Budgetary Comparison Schedule in the RSI section of your annual Report (or Budgetary Comparison Statement, if that is used by your government) for the General Fund. Is the budgetary format used, or is the schedule in the format used for the Statement of Revenues, Expenditures, and Changes in Fund Balances? Does the report reflect the original budget, revised budget, and actual figures? Are variance columns presented comparing the actual with the revised budget? Comparing the original with the revised budget?Is a reconciliation between the budgetary basis of accounting and GAAP presented on the budgetary comparison schedule or in a separate schedule? What are the major differences, if any? Are budgetary comparison schedules (or statements) presented for special revenue funds? Are all special revenue funds included? C. ) Look at the note that describes the basis of budgeting (usually in the Summary of Significant Accounting Policies). Is the budget prepared on the GA AP basis or some other basis? Are the differences, if any between the budgetary basis and GAAP clearly explained?Do unexpected encumbrances lapse at year-end? If unexpected lapse, are they normally expropriated in the following year? Do the notes describe the budget calendar (a separate note may have this information)? Do the notes describe the legal level of budgetary control and the levels at which certain budget revisions might be made? Were budget revisions necessary during the year? CAFR 4 A. ) Look at the General Fund column of the Balance Sheet for governmental funds. What are the major assets? Liabilities? What reserves have been established for fund balance? Are any designations shown?Are taxes receivable offset by Deferred Revenues? Are the amounts the same? (If so, this would indicate cash accounting for property taxes. ) B. ) Look at the General Fund column of the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balances. Prepare a schedule sho wing percentages of revenues by source. Prepare a schedule showing percentages of expenditures by function. Does your government have significant transfers in or out? Can you identify the fund that provide or receives these resources? Does your government have any other financing sources or uses?Special and/or extraordinary items? C. ) Does your government report any special revenue funds as major funds in the governmental fund statements? What are they? What are the major revenue sources? Expenditure functions? D. ) Review the notes to the financial statements to determine the measurement focus and basis of accounting used to prepare the governmental fund financial statement. Do the notes describe modified accrual accounting in a manner consistent with this book? Which revenue sources are subject to accrual? Are expenditures generally recognized when goods and services are received?Which specific modifications to accrual accounting are mentioned in the notes? E. ) Look at the Gener al Fund column of the governmental fund statements from the point of view of a financial analyst. Is the Fund Balance as the balance sheet dater larger or smaller than at the beginning of the year? Are reasons for the change apparent from the statements? Compute a ratio of fund balance/general fund revenues and compare it with your class member’s. CAFR 5 A. ) Look at the governmental fund financial statements. Are any major capital projects funds included? If so, list them.Attempt to find out the nature and purpose of the projects from the letter of transmittal, the notes, or MD&A. What are major sources of funding, such as bond sales, intergovernmental grants, and transfers from other funds? Were the projects completed during the year? B. ) Again looking at the governmental fund financial statements, are any major debt service funds included? If so list them. What are the sources of funding for these debt service payments? C. ) Does your report include supplemental informati on including combining statements for nonmajor funds? If so, are any capital projects and debt service funds included?If so, list them. Indicate the major revenue and other financing source categories for these funds. D. ) Look at the governmental fund Statement of Revenues, Expenditures, and Changes in Fund Balances, specifically the expenditure classification. Compute a ratio of capital outlay/total expenditures. Again compute a ratio of debt service/total expenditures. Compare those with your classmates’ ratios. Comment on the possible meaning of these ratios. E. ) Look at the notes to the financial statements, specifically the note (in the summary of significant accounting policies) regarding the definition of modified accrual accounting.Does the note specifically indicate that modified accrual accounting is used for capital projects and debt service funds? Does the note indicate that debt serve payments, both principal and interest, are recorded as an expenditure when du e? F. ) Does your government report capital lease payable in the government-wide Statement of Net Assets? If so, can you determine if new capital leases were initiated during the year? Can you trace the payments related to capital leases? G. ) Does your government report permanent funds, either major or nonmajor? If so, list them.What are the amounts of the permanent resources available for governmental purposes? What is/are the governmental purpose(s)? CAFR 6 A. ) Find the Statement of Net Assets for the proprietary funds. Is the Net Asset or the Balance Sheet format used? List the major enterprise funds from that statement. Is the statement classified between current and noncurrent assets and liabilities? Are net assets broken down into the three classifications shown in your text? Is a separate column shown for internal service funds? B. ) Find the Statement of Revenues, Expenses, and Changes in Net Assets for the proprietary funds.Is the â€Å"all-inclusive† format used? Are revenues reported by source? Are expenses (not expenditures reported by function or by object classification? Is depreciation reported separately? Is operating income, or a similar title, displayed? Are nonoperating revenues and expenses shown separately after operating income? Are capital contributions, extraordinary and special items, and transfers shown separately? List any extraordinary and special items. C. ) Find the Statement of Cash Flows for the proprietary funds. List the four categories of cash flows. Are they the same as shown in the text?Are interest receipts reported as cash flows from investing activities? Are interest payments shown as financing activities? Is the direct method used? Is a reconciliation shown from operating income to net cash provided by operations? Are capital assets acquired from financing activities shown as decreases in cash flows from financing activities? Does the ending cash balance agree with the cash balance shown in the Statement of Net Assets (note that restricted assets may be included)? D. ) If your government has a CAFR, look to any combining statements and list the nonmajor enterprise funds.List the internal service funds. E. ) Look at the financial statements from the point of view of a financial analyst. Write down the unrestricted net assets balances for each of the major enterprise funds, and (if you have a CAFR) the nonmajor enterprise funds and internal service funds. Look at the long-term debt of major enterprise funds. Can you tell from the statements or the notes whether the debt is general obligation or revenue in nature? Write down transfers for each of the funds. Compare these numbers with prior years, if the information is provided in your financial statements.Look at the transfers. Can you tell if the general government is subsidizing or is a subsidized by enterprise funds? CAFR 7 A. ) Look at the Statement of Fiduciary Net Assets. Which fund types are included? Is the Statement prepared in a fo rmat in which Assets – Liabilities = Net Assets? Are net assets shown as being held in trust for employee benefits and other purposes? Look at the Statement of Changes in Fiduciary Net Assets. Has the government refrained from including agency funds in that statement? Are increases and decreases shown as additions and deductions, rather than revenues and expenses?What are the main additions? What are the main deductions? B. ) Are agency funds included in the Statement of Fiduciary Net Assets? If so, look to the notes or combining schedules and list the individual agency funds. Has the government limited itself to agency funds that are held for individuals, organizations, or other governments—not for other government funds? Do agency funds report only assets and liabilities, not net assets? Does the government report a Statement or Schedule of Changes in Assets and Liabilities for agency funds? C. ) Does the government have private-purpose funds?If so, list them. Descri be the purposes for which they exist. Can you tell if any of those funds are endowments, and have resources permanently restricted? How much income was generated by each of the private purpose funds, and how much was released for use? Does the government report escheat property as private-purpose funds? Is so, indicate the nature of the process by which property is released and for what purpose. D. ) Does the government report investment trust funds? If so, describe the nature of the external investment pool. Which other governments are included?Has your government refrained from including its own investments in the investment trust funds? E. ) List the pension funds included in the financial statements. From the notes, list the other pension plans that are available to employees of your governmental unit. Are those plans agent plans or cost-sharing plans? Defined contributions or defined benefit? Are required disclosures made in the notes for all pension plans, whether or not the p lans are included as trust funds? Are the two RSI Schedules included in your report (when defined benefit plans are reported)?Look at the actuarial status of the plans and comment about the potential impact of pensions on the financial condition of the government. F. ) Look at the note disclosures regarding investments. Are investments reported at fair value? Do the notes disclose the realized gains or losses on investments? Do the notes categorize investments based on risk? When the government created internal investment pools for management purposes, does the government report the individual investments and income from those investments in the funds that provided the resources?CAFR 8 A. ) Find the reconciliation between the governmental fund balances and the governmental-type activities net assets. This might be on the governmental fund Balance Sheet or in a separate schedule in the basic financial statements. List the major differences. What is the amount shown for capital assets ? How much is due to the incorporation of internal service funds? Was an adjustment made for deferred property taxes or any other revenue? What is the adjustment due to the inclusion of long-term liabilities? What other adjustments are made?B. ) Find the reconciliation between the governmental fund changes in fund balances and the governmental-type activities changes in net assets. This might be on the governmental Statement of Revenues, Expenditures, and Changes in Fund Balances or in a separate schedule. List the major differences. How much is due to the difference between depreciation reported on the Statement of Activities and the reported expenditures for capital outlays on the Statement of Revenues, Expenditures, and Changes in Fund Balances?How much is due to differences in reporting expenditures versus expenses for debt service? How much is due to the incorporation of internal service funds? How much is due to differences in reporting proceeds versus gains on sale of capital assets? How much is due to additional revenue accruals? How much is due to additional expense accruals? What other items are listed? C. ) Look at the Statement of Net Assets, especially the net asset section. Attempt to prove the Net Assets Invested in Capital Assets, Net of Related Debt figure from the information in the statement or the notes.List the individual items of net assets that are restricted; this might require examination of the notes to the financial statements. D. ) Look at the Statement of Activities. List the net exenses (revenues) for governmental activities, business-type activities, and component units. List the change in net assets for governmental activities, business-type activities, and component units. Attempt to find from the notes the component units that are discretely presented. E. ) Look throughout the annual report for disclosures related to capital assets.This would include the notes to the financial statements, any schedules, and information in the MD&A. Summarize what is included. What depreciation method is used? Are lives of major classes of capital assets disclosed? F. ) Look throughout the annual report for disclosures related to long-term debt. This would include the notes to the financial statements, any schedules in the financial and statistical sections, and the MD&A. Summarize what is included. Are the schedules listed in this chapter included? What is the debt limit and margin? What is the direct debt per capita? The direct and overlapping debt per capita?

Essay about The Effects of Geography on the US - 727 Words

Geography is an incredibly important part of the development of all countries. Geography, however is a very broad topic; it includes several things such as climate, physical features, size, and natural resources. Often times, events in history are caused or affected by these factors. They can, even further, cause lasting economic, social, and even political effects. Two examples of this is in America are, the devastating, hurricane Katrina, and the Louisiana Purchase. The Louisiana Purchase was a huge part of American history, and was a huge geographically influenced decision. In 1762, Louisiana was claimed as a colony by Spain. Over the next several decades the rights to this area would be bounced back and fourth between Napoleon,†¦show more content†¦He decided that the whole plot of land was useless to him after Haiti revolted successfully. The united states by this point had made it clear that they wanted to buy New Orleans through treaty for about $10 million. This was an extremely important concept to America. Tomas Jefferson, the president at the time was a strict interpreter of the constitution. At a federal level, there was no way to purchase land, and it, he felt, would make less of state power. At the time there were two rivaling political powers, federalists and anti-federalists. They debated the power of the countries power versus the power of the states individually. As a strict constitutionalist he had a very hard decision to make: Go to war with France to remove the possibility of France waging war in the future, or allow the Europeans to stay and risk the safety and economy. There was a huge amount of civil unrest caused by this. Americans thought that Jefferson was being a hypocrite because this acquisition would go against his campaigns message. A present metaphor would be that McCain pulled out of the middle east immediately after gaining office had he won. Slavery was also a concern. Even more importantly was the question that burn ed in even Jefferson’s mind. Was is constitutional? Jefferson in the end sacrificed his own beliefs on the altar of America’s safety. This Largely paid off because when Napoleon offered the WHOLE territory for only an additional $5 million. Jefferson, seeing theShow MoreRelatedExpanded Application of Gis/Gps778 Words   |  4 Pagesquite unsure exactly what we would be talking about. First thing that came to mind was maps, then it was on different areas in the world, then how different cultures survive and adapt to different areas etc. So my mind began wondering down this Geography journey. So once I got the first assignment about the Expanded Application if GIS and GPS, I was stomped. So of course thats exactly where I started my research. First thing I looked up was what is GIS or Graphic Information Systems. A GIS combinesRead MoreGeography : History And Geography1325 Words   |  6 Pagesthat has shaped societies and cultures; war is greatly influenced by geograp hy. History and geography are both important when considering wars; history tells what events took place, but geography tells us the why, where, and how. One can study geography’s effects on war through geography’s subtopics: physical, human, economic, and political geographies. For example, war strategies and methods are geography based. Physical geography studies the terrain and landforms in the war-ridden area; these canRead MoreImportance Of Geography Essay873 Words   |  4 PagesJustin Merry What is geography?......... And why do we study it? Geography is knowledge of not only where places are, but also why and how they are there. And also predicting where places may be in the future. The word geography originated from the Greeks. It literally translates to â€Å"Earth Description†. Which makes sense because thats exactly what geography is. Geography is an all encompassing discipline that seeks an understanding of the Earth and its human and natural complexities. Two termsRead MoreIntersectionality Importance1081 Words   |  5 PagesIf I were to say â€Å"intersectionality†, most people I know, besides the ones outside of this geography course, would have no idea what I meant. As a matter of fact, I myself had never heard of intersectionality before the guest lecture. So, what exactly is intersectionality, why is it important, how does it affect identity, and how does it fit into the context of a geography class? I will be answering all these questions in my essay. So, to begin to understand intersectionality and its importanceRead MoreFires Essay954 Words   |  4 Pageswildfires will be effect that we will be studying in class which is related to this aspect of the reading. Even though there are other aspects that can cause wildfires that we will be talking about in class but they wouldn’t be related to BC interior or this article in particular, like in other place around the world volcanic eruptions can create hot lava or can have ashes fall on trees which can flare up into a fire How Does This Article Fit Into The Broad Themes Of Geography? This article fitsRead MoreThe French Revolution And The American Revolution1051 Words   |  5 Pagesthe Christians of Europe for the recovery of the Holy land from the Muslims. The Christians of Europe wanted their Holy land back from the Muslims. Perspective- Perspective is the way someone looks at something. Artistic techniques used to give the effect of three-dimensional depth to two-dimensional surfaces, or the viewpoint of something. Printing Press- The Printing Press was a machine invented by Bi Sheng in the 1400’s. This machine was created to communicate better with people and it was usedRead MoreThe Impacts of the Residential School System on the Aboriginal People of Canada1017 Words   |  4 Pagesunderstanding a unified conception of Aboriginal Geographies of Canada - particularly for understanding the Geographies of The Canadian Residential Schools System (RSS). The Canadian Residential School System was an early government led approach to Indigenous ‘development’. It was initially implemented to educate the ‘uncivilised’ Aboriginal populations of Canada as a way to assimilate Indigenous people into the colonial settler population. This created profound effects on Indigenous people in Canada, includingRead MoreThe Effect Of Geography On Firm s Characteristics And Financial Decisions1626 Words   |  7 Pagesliterature: the capital structure, the location effect, and the pe er effects literature. In the classical capital structure context, Fischer, Heinkel, and Zech-ner (1989) and Leland (1994), (1998), Hovakimian, Opler, and Titman (2001) show that firms periodically readjusts their capital structures toward a target ratio. Lemmon, Roberts, Zender (2008) show that the majority of changes in leverage ratio is caused â€Å"by an unobserved time-invariant effect that generates surprisingly stable capital structuresRead MoreThe Relationship Between Geography, Climate And Economic Performance Through Individual Income Levels1388 Words   |  6 Pages1. Introduction The purpose of the study is to establish and evaluate the relationship between geography, climate and economic performance through individual income levels. This has been very vast area of consideration in the academic community. Therefore, on the basis of extensive literature survey and previous research analytics on similar disciplines, the scope of the present research would be conducting a two-stage econometric estimation, mainly regression to compute the relationship at the municipalRead MoreWhy Is It Important For Study Geography?1227 Words   |  5 Pageshave experimented with, and improved the skill to track the physical features of the Earth that we live on, and human activities. Then, in modern society, it is required to study geography in many educational institutions. Why is it so important to study geography? There are few reasons why we should all learn geography. First of all, Technology alters relationships between places. As the technology developed through the year s, many aspects of interrelationship changed. Communication is improving;

The Tragedy of Romeo and Juliet - 703 Words

â€Å"Romeo, Romeo, wherefore art thou?† (2.2. 36), could be one of the most well known quotes from Shakespeare’s tragic and romantic play Romeo and Juliet. In this quote, Juliet is asking why Romeo has to be a Montague; she cannot marry him because he is a family enemy. In the end of the story, the two lovers are finally joined together by taking their own lives. Although it was their choice to die, there were many people who influenced them into taking such a path. The strategy of Friar Lawrence, the poor advice of the nurse to Juliet and the Capulet’s plan for Juliet to marry Paris led to Romeo and Juliet’s death. The Friar’s faulty plan to join Romeo and Juliet led to their death. Romeo and Juliet fall in love despite their family’s constant feud. Both of them knew they could not be together because of their family’s hatred of one another; however, they fall in love. After being together for just a few short hours, they decide to get married. Romeo went to the Friar’s cell to ask him to marry he and Juliet. In the beginning, the Friar wanted nothing to do with this marriage but he saw it as a way of ending the feud and then changed his mind. He says, â€Å"Come, young waverer, come, go with me. In one respect all thy assistant be, for this alliance may so happy prove to turn your household rancor into pure love.† (2.3. 96-98). With that, the Friar agreed to marry them, hoping to end the feud between the two families. Shortly after this, Romeo was banished from the city forShow MoreRelatedThe tragedy of Romeo and Juliet1000 Words   |  4 Pages «The trage dy of Romeo and Juliet » written by William Shakespeare (1564-1616). The plot of the tragedy for the modern people can be fantastic, but the feelings so accurately and piercingly transmitted by author are real.  «The tragedy of Romeo and Juliet » is the story about a real, strong , no children’s love of two young people from two different feuding families, about Juliet Capulet and Romeo Montague, about two lovers who couldn’t live without each other. Only young, clean, Ð ½Ã µ Ã' Ã ²Ã' Ã ·Ã °Ã ½Ã ½Ã'‹Ð µ Ð ¿Ã'€Ð µÃ ´Ã'€Ð °Ã' Ã' Ã'Æ'Ð ´Ã ºÃ °Ã ¼Ã ¸Read MoreThe Tragedy of Romeo and Juliet671 Words   |  3 PagesIn the play Romeo and Juliet by Shakespeare there are many occurrences that lead to tragic events. Many people caused or had a part in the tragedy in this play. One example is, Mercutio cursed the two houses before he died and the result was Friar John never sent Romeo the letter with the plan of faking Juliet’s death. Thes e tragedies help shape the plot of the play. One tragic event will start a chain reaction that will lead to another tragic event. According to Matthew J. Bolton, Mercutio wasRead MoreThe Tragedy of Romeo and Juliet655 Words   |  3 Pagesturmoil through his language in Romeo and Juliet. His tragedy shows how hate and love coincide with one another. Throughout the play, Romeo and Juliet’s passion for each other keeps them together, but eventually kills them both. Shakespeare creates the conflict through his language. His use of similes, metaphors, and verbal irony set the mood for his play. The way these components flow together create the atmosphere that made this misfortune legendary. In Romeo and Juliet, Shakespeare uses similes oftenRead MoreThe Tragedy of Romeo and Juliet1081 Words   |  5 Pages It is truly a tragedy when two people, who are deeply in love, kill themselves; it is much worse when one of their closest counselors and confidants is to blame for their tragic ending. Friar Laurence is the most to blame for Romeo and Juliet’s death because he didn’t get parental consent to marry Romeo and Juliet, he lied to everyone about whether Juliet was dead or not, and he was the one who provided Juliet with the potion that eventually lead to the death of both young people. Read MoreThe Tragedy of Romeo and Juliet1040 Words   |  4 Pages â€Å"The tragedy of Romeo and Juliet† was written by William Shakespeare (1564-1616). The plot of this tragedy can be fantastic for modern people, but the feelings, which are so accurately and piercingly transmitted by the author, are real. â€Å"The tragedy of Romeo and Juliet† is the story of the really strong love of two young people from two different feuding families. Juliet Capulet and Romeo M ontague are two lovers who couldn’t live without each other. Only young, clean, unprejudiced people such asRead MoreThe Tragedy Of Romeo And Juliet1993 Words   |  8 PagesShakespeare s The Tragedy of Romeo and Juliet, the Capulets selfishness and rage, Nurse s passiveness and moral abandonment, and Friar Lawrence s hastiness and insensitivity causes Romeo and Juliet s alienation and desperation, showing the link between a lack of sensible guidance and rash decisions. Lord and Lady Capulet s explosive anger and selfishness alienate Juliet, teaching how a lack of sensible guidance leads to impetuous choices. Before the Capulet party, Lady Capulet asks Juliet, How standsRead MoreThe Tragedy of Romeo and Juliet543 Words   |  2 Pages ‘’For never was a story of more woe than this of Juliet and her Romeo’’ – William Shakespeare, Romeo and Juliet. Romeo and Juliet are star crossed lovers and their lives are cut short by death. Are family wishes hazardous, or is it deadly to have flaws? Is the victim at fault here? In the play, Romeo and Juliet, William Shakespeare provides several of actions and influences that caused Juliet’s tragedy. The death of Juliet can be blamed on multiple factors. It is clear that she is partiallyRead MoreRomeo and Juliet, Tragedy or Romance791 Words   |  3 PagesRomeo and Juliet, Tragedy or Romance? What determines what a true love story is? Many events in Romeo and Juliet make the audience question whether or not they are truly in love or are just blinded by a false or not true version of a not so deep feeling. Romeo and Juliet is a famous love story but it stands out compared to other love stories. Romeo and Juliet continue to be a true love story to this day. They are married at a young age and differentiate from other love stories, it’s still consideredRead MoreRomeo and Juliet as a Tragedy Essay1553 Words   |  7 PagesRomeo and Juliet as a Tragedy Romeo and Juliet is a tragedy, which was written by William Shakespeare in 1599. The Elizabethans totally believed in fate, they believed that your destiny was fated. They also believed that fate was fickle, it could change, one day everything would be good and the next day things could be really bad. If you challenged fate, it would take up the challenge. If it wasn’t fate there are many more things which could have caused the tragedy;Read MoreThe Blame For The Tragedy Of Romeo And Juliet1074 Words   |  5 PagesRucha Dave Bergamotto Academic English I: 2A 21 April 2015 The Blame for the Tragedy of Romeo and Juliet In spite of the fact that William Shakespeare continuously alludes to the idea that fate dooms Romeo and Juliet, the theory yet remains doubtful. Some perceive the duo as â€Å"star crossed† lovers, whereas others believe that the actions and traits of those associated with the pair cause the unfortunate ending of the play( I, i, 6). Friar Lawrence in particular, exists as a figure whom the couple