Research Paper on Amazon company Essay Example

Research Paper on Amazon company Essay Amazon.com, Inc. is an American e-commerce business company based in Seattle, Washington. American entrepreneur Jeff Bezos founded Amazon Company in 1994, and the site was started in 1995. The company name honors the Amazon River, the deepest in the world. When opened, the books was the only product for sale. In June 1998, the Company expanded the range of goods with music CDs, and with video products in November of 1998. Later, the Company diversified its goods, now the range includes all types of entertainment products: software, MP3-recording, electronics, video games, furniture, clothing, toys, and food. In 2012, the company employed 51,300 people worldwide and has established, in addition to the original U.S. site, the specific sites for the United Kingdom, Canada, Germany, France, Spain, Italy, China, Brazil, and Japan. Amazon with Google, Apple, and Facebook forms the Big Four of the Internet. We will write a custom essay sample on Research Paper on Amazon company specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Research Paper on Amazon company specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Research Paper on Amazon company specifically for you FOR ONLY $16.38 $13.9/page Hire Writer For those college and university students, who have chosen to write their research proposal on Amazon Company, there is a procedure, which allows them to write interesting and accurate scientific text in compliance with the set of rules of the proper research project structuring and composing. First and foremost, you should remember that the main text of the paper have to contains the key idea and it should reflect a careful and detailed study of the subject of the research. Typically, it consists of three main sections: 1) the methodology, 2) the results and analysis of the data, and 3) a discussion. When you refer to someone else’s paper, do not make the reference to this or that work exactly the same way it is done in other papers. For example, if a certain paper X argues that paper Y had shown some results, check if there is actually something to be sure of the truth of this statement, before you repeat it in your work. The number of reputable authors, who misunderstood the results received by their colleagues, is stunning. If you make an additional experiment, write your manuscript so that the carrying out of this experiment be clearly described. Be honest and accurate. Take positively all the constructive criticism you can get. Use only reliable sources of information and use only verified facts. Take your task seriously and do not divert your attention from the main line of your investigation. Make sure that the text of your research paper is argumentative and interesting – it will double your readers. As one of the tools you need to write a good research proposal on different topics, you may consider free sample research paper topics on Amazon Company. These free samples, written by experienced authors, are capable to give you an understanding of how properly write a good research project. At EssayLib.com writing service you can order a custom research paper on Amazon topics. Your research paper will be written from scratch. We hire top-rated Ph.D. and Master’s writers only to provide students with professional research paper assistance at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all research paper details: Enjoy our professional research paper writing service!

The Case of Convicted Killer Jeffrey MacDonald

The Case of Convicted Killer Jeffrey MacDonald On February 17, 1970, a horrific crime took place in the Fort Bragg, North Carolina army base home of U.S. Army surgeon Captain Jeffrey MacDonald. The doctor claimed strangers had broken in, attacked him, and slaughtered his pregnant wife and their two young daughters in a manner that eerily resembled the recent Tate-LaBianca murders carried out by the Manson Family in California. Army investigators didnt buy his story. MacDonald was charged with the murders but later released. Though the case was dismissed, it was far from over. In 1974, a grand jury was convened. MacDonald, now a civilian, was indicted for murder the following year. In 1979, he was tried, found guilty, and sentenced to three consecutive life sentences. Even in the face of conviction, MacDonald has staunchly maintained his innocence and launched numerous appeals. Many people believe him; others do not, including Fatal Vision author Joe McGinnis, who was engaged by MacDonald to write a book exonerating him- but got one condemning him instead. Jeffrey and Colette MacDonalds Bright Beginnings Jeffrey MacDonald and Colette Stevenson grew up in Patchogue, New York. Theyd known one another since grade school. They began dating in high school and the relationship continued during their college years. Jeffrey was at Princeton and Colette attended Skidmore. Just two years into college, in the fall of 1963, the couple decided to marry. By April 1964, their first child Kimberly was born. Colette put her education on hold to become a full-time mother while Jeffrey continued his studies. After Princeton, MacDonald attended Northwestern University Medical School in Chicago. While there, the couples second child Kristen Jean was born in May 1967. Times were tough financially for the young family but the future looked bright. After graduating from medical school the following year and completing his internship at Columbia Presbyterian Medical Center in New York City, MacDonald decided to join the U.S. Army. The family relocated to Fort Bragg, North Carolina. Advancement came quickly for Captain MacDonald, who was soon appointed Group Surgeon to the Special Forces (Green Berets). Colette was enjoying her role as a busy homemaker and mother of two but she had plans to return to college with the eventual goal of becoming a teacher. Over the Christmas holidays in 1969, Colette let friends know that Jeff would not be going to Vietnam as theyd feared he might. For the MacDonalds, life seemed normal and happy. Colette was expecting a third child- a boy- in July but just two months into the new year, Colettes life and those of her children would come to a tragic and terrifying end. A Horrific Crime Scene On February 17, 1970, an emergency call was forwarded from an operator to the military police at Fort Bragg. Captain Jeffrey MacDonald was pleading for help. He begged for someone to send an ambulance to his home. When the MPs got to the MacDonald residence, they found 26-year-old Colette, along with her two children, 5-year-old Kristen and 2-year-old, Kimberly, dead. Lying beside Colette was Captain Jeffrey MacDonald, his arm stretched over his wifes body. MacDonald was wounded but alive. Kenneth Mica, one of the first MPs to arrive on the scene, discovered the bodies of Colette and the two girls. Colette was on her back, her chest partially covered by a torn pajama top. Her face and head had been battered. She was covered in blood. Kimberlys head had been bludgeoned. The child also suffered stab wounds on her neck. Kristen had been stabbed in her chest and back 33 times with a knife and 15 more with an icepick. The word Pig was scrawled in blood on the headboard in the master bedroom. MacDonald appeared to be unconscious. Mica performed mouth-to-mouth resuscitation. When MacDonald came to, he complained of not being able to breathe. Mica says that while MacDonald did request medical attention, he attempted to shove him away, urgently demanding that the MP tend to his children and wife instead. The Woman in the Floppy Hat When Mica questioned MacDonald about what had happened, MacDonald told him that three male intruders accompanied by a hippie-type woman had broken into the home and attacked him and his family. According to MacDonald, a blonde female, wearing a floppy hat, high-heeled boots and holding a candle had chanted, Acid is groovy. Kill the pigs, as the carnage took place. Mica recalled noticing a woman who fit that description while en route to the crime scene. She was standing outside in the rain on a street not far from the MacDonald home. Mica informed a superior at the armys Criminal Investigation Division (CID) about having seen the woman but says his observations were ignored. The CID chose to remain focused on the physical evidence and the statements MacDonald made regarding the crimes to formulate their theory of the case. The First Murder Charges At the hospital, MacDonald was treated for wounds to his head, as well as various cuts and bruises to his shoulders, chest, hand, and fingers. He also sustained several puncture wounds around his heart, including one that punctured his lung, causing it to collapse. MacDonald remained hospitalized for a week, leaving only to attend the funerals of his wife and daughters. MacDonald was released from the hospital on February 25, 1970. On April 6, 1970, MacDonald underwent an extensive interrogation by CID investigators, who concluded that MacDonalds injuries were superficial and self-inflicted. They believed that his story about intruders was a fabrication created as a coverup and that MacDonald himself was responsible for the murders. On May 1, 1970, Captain Jeffrey MacDonald was formally charged by the U.S. Army for the murder of his family. Five months later, however, Colonel Warren Rock, the presiding officer over the Article 32 hearing, recommended that the charges be dropped, citing insufficient evidence to indict. MacDonalds defense civilian defense attorney Bernard L. Segal had argued that the CID botched their jobs at the crime scene, losing or compromising valuable evidence. He also floated a credible theory of alternative suspects, claiming to have found Helena Stoeckley, the woman in the floppy hat, and her boyfriend, a drug-using army veteran named Greg Mitchell, as well as witnesses who claimed Stoeckley had confessed to her involvement in the murders. After a five-month inquisition, MacDonald was released and received an honorable discharge in December. By July  1971 he was in living in Long Beach, California, and working at the St. Mary Medical Center. Colettes Parents Turn Against MacDonald Initially, Colettes mother and stepfather, Mildred and Freddie Kassab, fully supported MacDonald, believing him innocent. Freddie Kassab testified for MacDonald at his Article 32 hearing. But all that changed when they reportedly received a disturbing phone call from MacDonald in November 1970, during which he claimed to have hunted down and killed one of the intruders. While MacDonald explained away the call as an attempt to get an obsessive Freddie Kassab to let go of the investigation, the revenge story made the Kassabs uneasy. Their suspicions were stoked by several media appearances MacDonald made, including one on The Dick Cavett Show in which he showed no signs of grief or outrage over the murders of his family. Instead, MacDonald spoke angrily of the Armys mishandling of the case, going so far as to accuse CID investigators of lying, covering up evidence, and scapegoating him for their bungling. MacDonalds behavior and what they deemed arrogant demeanor led the Kassabs to think that MacDonald might have actually murdered their daughter and grandchildren after all. After reading a full transcript of MacDonalds Article 32 hearing, they were convinced. Believing MacDonald to be guilty, In 1971, Freddie Kassab and CID investigators returned to the crime scene, where they attempted to recreate the events of the killings as described by MacDonald, only to arrive at the conclusion that his account was totally implausible. Concerned that MacDonald was going to get away with murder, in April of 1974 the aging Kassabs filed a citizens complaint against their former son-in-law. In August, a grand jury convened to hear the case in Raleigh, North Carolina. MacDonald waived his rights and appeared as the first witness.  In 1975, MacDonald was indicted on one count of first-degree murder in the death of one of his daughters, and two counts of second-degree murder for the deaths of his wife and second child. While MacDonald awaited trial, he was released on $100,000 bail. During this time, his lawyers appealed to the 4th Circuit Court of Appeals to dismiss the charges on the grounds that his right to a speedy trial had been violated. The decision was overturned by the U.S. Supreme Court in on May 1, 1978, and MacDonald was remanded for trial. The Trial and the Verdict The trial opened on July 16, 1979, in Federal Court in Raleigh, North Carolina with Judge Franklin Dupree presiding (the same judge who’d heard Grand Jury arguments five years before). The prosecution entered into evidence a 1970 Esquire magazine found at the crime scene. The issue featured an article on the Manson family murders, which they argued had given MacDonald the blueprint for his so-called â€Å"hippie† murder scenario. The prosecution also called an FBI lab technician whose testimony regarding physical evidence from the stabbings wholly contradicted the events as described by MacDonald. In Helena Stoeckley’s testimony, she claimed never to have been inside the MacDonald’s home. When the defense attempted to call rebuttal witnesses to refute her assertions, they were denied by Judge Dupree. MacDonald took the stand in his own defense but despite a lack of motive, he was unable to come up with a convincing argument to disprove the prosecution’s theory of the murders. On August 26, 1979, he was convicted of second-degree murder for the deaths of Collette and Kimberly, and first-degree murder of Kristen.   The Appeals On July 29, 1980, a panel of the 4th Circuit Court of Appeals overturned MacDonald’s conviction, again as a violation of his 6th Amendment right to a speedy trial. In August, he was released on $100,000 bail. MacDonald returned to his job as the Head of Emergency Medicine at the Long Beach Medical Center. When the case was heard once again in December, the 4th Circuit upheld their earlier decision but the U.S. government appealed to the U.S. Supreme Court. Oral arguments in the case took place in December 1981. On March 31, 1982, the Supreme Court ruled 6-3 that MacDonald’s right to a speedy trial had not been violated. He was sent back to prison. Subsequent appeals to the 4th Circuit Court of Appeals and the U.S. Supreme Court have been denied. A 2014 appeal was based on DNA testing of hairs found on Collette’s leg and hands that didn’t match any member of the MacDonald family. It was denied in December of 2018. MacDonald continues to maintain his innocence. He was originally eligible for parole in 1990 but refused to consider it because he says it would have been an admission of guilt. He’s since remarried and is next eligible for parole in May 2020.   Sources The MacDonald Case Website.McGinnis, Joe, FatalVision. New American Library, August 1983Lavois, Denise. â€Å"‘Fatal Vision’ Doctor Denied New Trial in Family Triple Murder.† Associated Press/Army Times. December 21, 2018Balestrieri, Steve. â€Å"Jeffrey MacDonald Stands Trial For His Wife and Daughters Murders in 1979.† Special Operations. July 17, 2018

Social Studies Research Project Topics

Social Studies Research Project Topics Social Studies is the study of human beings as they relate to each other and their environments. If you enjoy exploring people, their cultures, and behavior, you should enjoy social studies. There are many disciplines that fit under the umbrella of the social sciences, so you can narrow the field to one that most interests you as you select a research topic. History Topics You might think of history as a branch of study that falls outside the realm of social studies. Not so. In every era of human existence, people had to relate to each other. For example, after World War II, there was great pressure for women to leave the workforce- they had been the backbone of the defense industry, filling vital jobs while men were overseas fighting the Japanese and the Nazis- yet they have shunted aside when the men returned. This created a great shift in the social dynamic in the U.S. Other historical themes offer rich areas for social studies research ranging from inventions that changed the nature of schoolwork to the impact U.S. presidents had when visiting a small town. Local architecture greatly influenced who people interacted with throughout history and even things as seemingly innocuous as the introduction of silverware impacted social norms and etiquette at the nightly dinner table. Diets of Civil War Soldiers and NutritionWWII Women Who Worked and Returned to HomemakingConfederate Symbols and Race in My TownInventions That Changed School WorkMidwives and Birth RatesLocal Architecture PatternsVanity in the Nineteenth CenturyVietnam War and GrandmaCountry Doctors RecordsThe Impact of a Presidents VisitWhen Silverware Came to TownCoal Camps in Local HistoryThe Household Impact of the Discovery of Germs Economics Topics Economics- a social science concerned chiefly with description and analysis of the production, distribution, and consumption of goods and services, as Merriam-Webster notes- is, by definition, a social science. Job growth and loss- both nationally and locally- affect not just how people vote but how they relate to each other. Globalization  is a hot topic that often brings people of opposing views into heated arguments and even physical confrontations. International treaties- particularly those focusing on trade- can inflame passions in the electorate overall, in small communities and even among individuals. Do Attractive People Make More Money?What Political Party Creates Job Growth?Is Globalization  Good or Bad?International Treaties - Good or BadHow Does the IMF Work? Political Science Topics Race and politics are obvious areas for sociological study, but so is the fairness of the Electoral College. Many groups nationwide are firm believers in conspiracy theories, which have spawned entire groups devoted to the study and discussion of these topics. Is the Media Really Biased?How Do Polls Work?How Does Fact Checking Work?Race and PoliticsIs the Electoral College Fair?Political Systems ComparedWhat Is the New World Order?Conspiracy Theories Sociology Topics The umbrella topic of sociology can cover everything from marriage customs- including same-sex marriage- to the ethics involved in adopting children from Third World countries. The debate over private-versus-public schools- and the funding that goes with it- is a topic that stirs strong passions and discussions among advocates on each side. And, the ever-present specter of racism is a vexing problem that continues to plague our society. Federal v. State PowerFood RegulationWhat Opportunities Are Available to Specific Minority Groups?Good and Bad Role ModelsReligion and PoliticsBuilding in Flood ZonesMarriage Customs ExaminedSame-Sex MarriageIs It Ethical to Adopt Children  from Third World Countries?Population Control Around the WorldEducation: Private or Government SystemsWill Racism Ever Die?The Roots of Regional Customs in AmericaHow the Internet Affects Our Perception of Truth Psychology Topics Psychology- the study of the mind and behavior- goes to the very heart of what makes human beings tick as well as how they relate to each other, a prime topic for sociological study and research. Everything from local traffic patterns, politics emanating from the pulpit and the impact of Walmart on local communities influences how people think, congregate and form friendships and groups- all issues that make the following list perfect for sociology research paper ideas. The Impact of River Traffic (on your hometown)Where Do Our Apples Come From?Could We Survive on Garden Foods Today?Using a Local CurrencyHow Clothing Prices Affect Teenager ImageDoes Walmart Help or Hurt Local Economy?Voting Habits: Grandmothers and MothersAre We Born Liberal or Conservative?Political Messages from My PreacherTelevision and Test ScoresTechnology and Fitness Among KidsTV Commercials and Self ImageWii Games and Family TimeSuperstitions and Family TraditionsBirth Order and Test ScoresA Secret Poll: Who Do You Hate?Do Unusual Names Affect Grades?Does Home Punishment Policy Affect School Performance?Local Vocabulary PatternsWhy Do We Make Friends?Are Girls Teams as Competitive as Boys Teams?Snow Days: Cold States, Warm States, and Family BondingAnatomy of a Small Town ParadePatterns of Lunchroom SeatingBullying Yesterday and TodayDoes Movie Violence Impact Behavior?Facebook and Family CommunicationWhat Would You Change About Your Body?Procrastination and TechnologyWhy Kid s Tell Lies Clothing and Attitudes: Do Shopkeepers Treat Me Differently If I Dress Differently?Does Citizen Status Affect Students Self-Esteem?Are You Vulnerable to a Cult?How Do Cults Work?

Phase 1 - Concepts and terminology of statistics applied to business Essay

Phase 1 - Concepts and terminology of statistics applied to business decision-making 4-13 - Essay Example For this, it is necessary to collect both nominal and ordinal data. â€Å"Nominal data are categorical data where the order of the categories is arbitrary. A good example is race/ethnicity has values 1=White, 2=Hispanic, 3=American Indian, 4=Black, 5=other. Note that the order of the categories is arbitrary.† (Stats Definitions-Nominal data). Certain statistical concepts are meaningless for nominal data. â€Å"The data related to gender, race, religious affiliation, political affiliation etc; are the examples for Nominal data. In a more general form the data assigned with labels or names are considered as the data in Nominal scale.† (Peddinti, Sairam. 2006). In the nominal type of measurement, names are assigned to objects as labels. This assignment is performed by evaluating, by some procedure, the similarity of the labels are to be measured instance to each of a set of named exemplars or category definitions.In ordinal measurement, numbers are assigned to the objects that represents the rank order to measure the entity. These numbers are called ordinals and the variables are called ordinal variables.. Scales and indexes have to be validated. Internal validation checks the relation between the individual measures included in the scale, and the composite scale itself. External validation checks the relation between the composite scale and other indicators of the variable, indicators not included in the scale.Scientists can taken in to consideration the two quantitative attributes in relation to snack food are-to give stress on customers’ desires, taste, needs and wants and by observing and recording the stated goals or objectives of the responsible implementing agency or organisation or its curresponding consumers. Usage of widely different frequencies are most common in this regard. The population is the entire group of individuals that we want information about and the sample is the part of

Obesity caused by Bulimia Nervosa Research Paper

Obesity caused by Bulimia Nervosa - Research Paper Example Eating disorders take various forms among individuals. One of the rampant instances of eating disorders that translate into obesity is binge eating. Binge eating is a behavior among obese individuals whereby they adopt eating habits that involve eating in the night. Community studies conducted revealed that binge-eating rates are high among obese eating adults as opposed to normal weight adults. There are also other factors influencing binge-eating habits. Psychological factors such as depression and anxiety affect the eating habits among individuals. Psychologically affected individuals result into adopting binge eating habits as a means of overcoming psychological stressors (Barbour 34). Another eating disorder rampant among obese individuals is emotional eating. Over eating comes as a response to the negative emotional states among individuals. Considering the fact that over eating is among the leading factors in the promotion of obesity among individuals; emotional eating constan tly leads to over eating and hence obesity among individuals. Community studies have confirmed that emotional eating is wide spread among obese adult individuals. The emotional distress among the obese individuals comes because of low morale and will power to overcome their current state of obesity. Therefore, obese individuals result into emotional eating and hence increase their levels of obesity (Kelly 78). External eating is another eating habit that promotes the prevalence of obesity within the community.

Literary Analysis Essay -- Essays Papers

Literary Analysis In James Joyce’s Dubliners, Joyce writes about difficulties and hardships of the Irish people during the 19th century. In the stories â€Å"The Sisters† and â€Å"The Dead,† the separation of an individual from the rest of society is portrayed through many occurrences of eyes and visions. There are many examples that run though out these stories that can be interpreted. Some of these examples can range from being on a symbolic level to an emotional level within the characters. In â€Å"The Sisters,† there are many emotional changes that are a result of visions through certain objects. After the little boy in â€Å"The Sisters† sees the flowers in the store, he goes through a rollercoaster of emotions (3-4). He begins to realize how his feelings are different from all of the other people about the death of the priest. The boy feels a sense of liberation due to the death of the priest (4). He is upset and annoyed by this and does not know what to do with this emotion. Being put through the death of his best friend the priest, he would change his view on life. He started out in the beginning of the book as just a normal boy, but towards the end he took a new perspective on everything. During the story â€Å"The Dead,† the vision Gabriel has at the end of the story makes him go through an emotional change. In the story, after the main character Gabriel learns about his wife’s past love (221-222), he looks out the window and stares at the snow for a little bit and then starts to cry. His emotions have taken over him as he is now thinking differently about everything he had every thought of. The previous feeling of how lovely his wife is and how he was looking forward to being with her... ...ead,† Gabriel questions many things including himself. After hearing his wife explain her sadness about her past, Gabriel looks out the window to see the dark snowy night. He questions his own role as a husband to his wife. He questions his role in society also. He does not have any answers for these questions. So he then goes to bed as his soul fades away. All of these examples show the separation of an individual from the rest of society. Joyce words stories so well that the separation can be shown through simple visions throughout the stories in â€Å"Dubliners.† To recognize these themes in the stories gives the reader a better understanding of what is going on. They can actually connect with what the main character is feeling or at least have an idea of what is unfolding. These themes bring the sad truth to us in a beautiful well written manner.

Hannin Essay

The government must show accountability for public funds and a business can use its resources as it deems appropriate. 5. Role of the Budget – Commercial it’s used for planning and control purposes, for government budgets carry the authority of law, preventing 1-3. Identify and briefly describe the three organizations that set standards for state and local governments, the federal government, and nongovernmental not-for-profit organizations. 1. GASB set the accounting and financial reporting standards for state and local government in the US. GASB also set accounting and financial reporting standards for governmentally related not for profit organizations. 2. FASB set standards for profit seeking business and for nongovernmental not for profit organizations. 3. FASAB set the accounting and financial for the federal government. 1-4. What is the definition of a government as agreed upon by the FASB and GASB? Public corporations and bodies corporate and politic are governmental organizations. Other organizations are governmental organizations if they have one or more of the following characteristics. . Popular election of officers or appointment (or approval) of a controlling majority of the members of the organization’s governing body by officials of one or more state or local governments. 2. The potential for unilateral dissolution by a government with the net assets reverting to a government. 3. The power to enact and enforce a tax levy. 1-5. Describe the â€Å"hierarchy of GAAP† for state and local governme nts, the federal government, and nongovernmental not-for-profit organizations. (See Illustration 1-2 come back to this) 1-8. GASB considers budgetary accounting and reporting to be important. List the principles outlined by GASB related to budgetary accounting and reporting. 1. An annual budget(s) should be adopted by every governmental unit. 2. The accounting system should provide the basis for appropriate budgetary control. 3. Comparisons should be included in the appropriate financial statements and schedules for governmental funds for which an annual budget has been adopted. 2-2. With regard to GASB rules for the financial reporting entity, answer the following: 1. Define the financial reporting entity. It is the primary government together with its component units. 2. Define and give an example of a primary government. Can be a state government, a general-purpose local government such as a city or county, or a special purpose government such as a school district. 3. Define and give an example of a component unit. Are legally separate organizations for which the elected officials of the primary government are financially accountable. 4. Define and describe the two methods of reporting the primary government and component units in the financial reporting entity. a. Primary Government -either appoints a voting majority of the governing body of the other organization or members of the primary government’s governing body hold a majority of the seats of the other organization’s board. Second, the relationship meets one of the following two criteria: a. The other organization provides either a financial burden or benefit to the primary government. b. The primary government can impose its will on the other organization. b. Component units – are legally separate organizations for which the elected officials of the primary government are financially accountable. In addition, a component unit can be an organization for which the nature and significance of its relationship with a primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. 2-3. With regard to the Comprehensive Annual Financial Report (CAFR): 1. What are the three major sections? Introductory, Financial, and Statistical. 2. List the government-wide statements. Indicate the measurement focus and basis of accounting used for the government-wide statements. Basic Financial Statements Proprietary Funds Statements: Statement of Cash Flows. Governments use the accrual basis and the modified accrual basis of accounting. 3. List the governmental fund statements. i. General fund. This fund is used to account for general operations and activities not requiring the use of other funds. ii. Special revenue funds are required to account for the use of revenue earmarked by law for a particular purpose. State and federal fuel tax revenues require special revenue funds, because federal and state laws restrict these taxes to transportation uses. iii. Capital projects funds are used to account for the construction or acquisition of fixed assets[9], such as buildings, equipment and roads. Depending on its use, a fixed asset may instead be financed by a special revenue fund or a proprietary fund. iv. Debt service funds are used to account for money that will be used to pay the interest and principal of long-term debts. Bonds used by a government to finance major construction projects, to be paid by tax levies over a period of years, require a debt service fund to account for their repayment. v. Special assessment funds account for public infrastructure improvements financed by special levies against property holders. Sidewalk and alley repairs often rely on special assessments. 4. Indicate the measurement focus and basis of accounting used for the governmental fund statements. It usually rely on a modified accrual basis. 5. List the proprietary fund statements. vi. Internal service funds are used for operations serving other funds or departments within a government on a cost-reimbursement basis. A printing shop, which takes orders for booklets and forms from other offices and is reimbursed for the cost of each order, would be a suitable application for an internal service fund. vii. Enterprise funds are used for services provided to the public on a user charge basis, similar to the operation of a commercial enterprise. Water and sewage utilities are common examples of government enterprises. 5. Indicate the measurement focus and basis of accounting used for the proprietary fund statements. i. Proprietary funds, used for business-like activities, usually operate on an accrual basis. Governmental accountants sometimes refer to the accrual basis as â€Å"full accrual† to distinguish it from modified accrual basis accounting. 6. List the fiduciary fund statements. Statement of Changes in Fiduciary Net Assets and Statement of Changes in Fiduciary Net Assets. 7. Describe the measurement focus and basis of accounting used for the fiduciary fund statements. The accounting basis applied to fiduciary funds depends upon the needs of a specific fund. If the trust involves a business-like operation, accrual basis accounting would be appropriate to show the fund’s profitability. Accrual basis is also appropriate for trust funds using interest and dividends from invested principle amounts to pay for supported programs, because the profitability of those investments would be important. 8. Outline the reports and schedules to be reported as required supplementary information. Come Back To 2-4. Describe the test for determining whether a governmental fund is a major fund. The General Fund is always considered a major fund. Other governmental funds are considered major when both of the following conditions exist: (a) total assets, liabilities, revenues, or expenditures of that individual governmental fund constitute 10 percent of the total for the governmental funds category, and (b) total assets, liabilities, revenues, or expenditures of that individual governmental or enterprise fund are 5 percent of the total of the governmental and enterprise categories, combined. 2-10. Not sure