Response to the Resume an Example of the Topic Resume writing by

Response to the Resume Ms. Celina Newcomb 267 Stage Trail Road Bismarck, ND 58507 Need essay sample on "Response to the Resume" topic? We will write a custom essay sample specifically for you Proceed Dear Ms. Newcomb: Thank you for submitting your application to our organization. According to your resume, you have the necessary qualifications for the position of Investigator I. According to our standard procedures, you are required to take the state qualifying examination. Qualified applicants with the top five score will be invited to a structured interview to be scheduled at a later date. You will be notified of an interview appointment if you are in the top five applicants. Your examination time has been scheduled for Monday, April 12, at 2:30 P.M., at the Cleveland Learning Center, which is in the Winter View Mall. Your examination will last about an hour. The Cleveland Learning Center will provide all testing materials. Please call Ellen Kirkpatrick at 701-555-3614 to confirm your examination appointment. If the appointment is not confirmed by Friday, April 9, it will be canceled. Failure to take the examination as scheduled will remove your name from consideration. Thank you for you interest in our organization. Sincerely, William Wright Human Resource Manager Learn more: Writing a research paperAn Unforgettable TranscriptWriting in the Workplace Reference Dante John Nomellini; Central Delta Water Agency. 'Resume' Stockton, Calif. : Central Delta Water Agency, 2006

Beowulf Essays (1042 words) - Literature, Fiction, Beowulf, Film

Beowulf Essays (1042 words) - Literature, Fiction, Beowulf, Film Beowulf Beowulf begins with a history of the Danish kings, starting with Shild and leading up to the reign of king Hrothgar, Shilds great-grandson. Hrothgar is well loved by his people and is successful in war. He builds a lavish hall ,called Herot, to house his vast army, and when the hall is finished the Danish soldiers gather under its roof to celebrate. Grendel, a monster in human shape who lives at the bottom of a nearby swamp, is provoked by the singing and horsing around of Hrothgars followers. He appears at the hall late one night and kills thirty of the warriors in their sleep. For the next twelve years the fear of Grendels potential fury casts a shadow over the lives of the Danes. Hrothgar and his advisers can think of nothing to appease the monsters anger. Beowulf ,the prince of the Geats, hears about Hrothgars troubles, he gets fourteen of his bravest Geats, and sets sail from his home in Sweden. The Geats are greeted by the members of Hrothgars court, and Beowulf boasts to the king of his previous successes as a warrior, particularly his successes in fighting sea monsters. Hrothgar welcomes the arrival of the Geats, hoping that Beowulf will live up to his reputation. During the banquet that follows Beowulfs arrival, Unferth, a Danish soldier, voices doubt about Beowulfs past accomplishments, and Beowulf, in turn, accuses Unferth of killing his brothers. Before retiring for the night, Hrothgar promises Beowulf great treasures if he meets with success against the monster. Grendel appears on the night of the Geats arrival at Herot. Beowulf, true to his word, wrestles the monster barehanded. He tears off the monsters arm at the shoulder, but Grendel escapes, only to die soon afterward at the bottom of his snake-infested swamp. The Danish warriors, who had fled the hall in fear, return singing songs in praise of Beowulfs triumph. Hrothgar keeps his word and rewards Beowulf with the treasures he had promised. After another banquet all of the soldiers go to sleep. Not knowing the warriors, Grendel had a mother and she was plotting to take revenge for her son. She arrives at the hall when everybody is sleeping and carries off Esher, Hrothgars chief advisor. Beowulf, rising to the occasion, offers to dive to the bottom of the lake, find the monsters home, and destroy her. he and his men follow the monsters tracks to the cliff overlooking the lake where Grendels mother lives. They see Eshers bloody head floating on the surface of the lake. While preparing for battle, Beowulf ask Hrothgar to protect his warriors , and to send his treasures to his uncle, king Higlac, if he doesnt return alive. During the ensuing battle Grendels mother carries Beowulf to her underwater home. After a terrible fight Beowulf kills the monster with a magical sword that he finds on the wall of her home. He also finds Grendels dead body, cuts off the head, and returns to land, where the Geat and Danish warriors are waiting for him. Beowulf has now cleaned Denmark of the race of evil monsters. The warriors return to Hrothgars court, where the Danish king delivers a sermon to Beowulf on the dangers of pride and on the fleeting nature of fame and power. The Danes and Geats prepare a feast in celebration of the death of the monsters. In the morning the Geats hurry to their boat, anxious to begin the trip home. Beowulf says farewell to Hrothgar and tells the old king that if the Danes ever need help he will gladly come to their assistance. Hrothgar presents Beowulf with more treasures and they embrace, emotionally, like father and son. The Geats sail home. After recounting the story of his battles with Grendel and Grendels mother, Beowulf tell king Higlac about the feud between Denmark and their enemies, The Hathoboards. He describes the proposed peace settlement, in which Hrothgar will give his daughter Freaw to Ingeld, king of the Hathoboards, but he predicts that the peace settlement wont last long. Higlac rewards Beowulf for his bravery with territory, swords, and houses. The meeting between Higlac and Beowulf marks the end of the first part of the poem. In the next part is

Assignment4 Assignment Example | Topics and Well Written Essays - 1750 words

Assignment4 - Assignment Example Saxophones are a common instrument in the contemporary society. Thus, the instrument can be found in musical classes or other Jazz sessions. The shiny nature of the instrument portrays it as an artistic masterpiece that arouses varied feelings on musical players. The instrument was originally intended for military and classical musical purposes. Owing to the versatility of the instrument, musicians in other genres around the globe are now playing the saxophone. Consequently, musicians in the avant-garde, classical, jazz, and pop and rock are playing the saxophone. The instrument can sound wild and poignant or smooth and stifling (Stewart et al., 5). The instrument can seamlessly blend into any joint, be it jazz big bands or orchestras. Moreover, the saxophone blends into the ensemble rock band solos or jazz quartets. Musicians in the contemporary world are trying to stretch the instruments into accommodating virtually every genre of music. Thus, the saxophone is steadily finding novel purpose in many genres of music. The design features of the saxophone depict an exceptional work of art. The design features appear attractive from the outward look to the inner features that create sound. The saxophone is a wind instrument of the nature of a conical bore. The instrument has a varying that increases from one end to the other (Hippe, 40). Thus, the instrument begins with a single diameter in one end that expands proportionately to the lowermost end of the instrument. By contrast, cylindrical instruments such as the clarinet, maintain uniform diameters in the whole length of the instrument. The varied design features of the saxophone have inner functionalities besides the outward looks. Conical bore instruments characteristically produce mellower and warmer qualities of tone compared to cylindrical instruments. Although saxophones are typically constructed using brass, plastic, gold and silver can also be utilized in the construction (Hippe,

Equity And Trust Law Assignment Essay Example | Topics and Well Written Essays - 2500 words

Equity And Trust Law Assignment - Essay Example In both areas Lord Diplock can be seen to challenge the validity of legal technicalities and create a more just legal system with a move away from ‘natural justice’ in individual determinations to general principles of fairness towards the wider public. Lord Diplock’s key contributions to equity law occurred in: 1) In United Scientific Holdings Ltd v Burnley Borough Council [1978]1, Lord Diplock proclaimed that the systems had, quite simply, become fused and that no distinction was to be drawn between law and equity. This statement by Lord Diplock was accepted unanimously by the judges in the House of Lords and propelled the debate on this issue further. The case concerned the timing of the service of notices triggering rent-review clauses. 2) In Gissing v Gissing [1971]2; on the subject of equitable rights and the interests of the beneficiary in a trust case, Lord Diplock suggested that it did not matter whether the trust was seen as a constructive, resulting or other form of implied trust. Lord Diplock's judgment in Gissing effectively created what is now referred to as a common intention constructive trust. Essentially Diplock held that where the legal title to a property was owned by one person, cohabitees would be held to share a beneficial interest in the property even if they had not contributed directly to the purchase price (thus falling beyond the protection of the resulting trust) as long as they could provide evidence that both cohabitees had a common intention that the beneficial interest would be shared, and that the legal owner had induced the beneficiary to act to his own detriment in reliance of this agreement. Crucially, however, he saw no need to properly establish the boundaries of this principle, or to distinguish common intention constructive trusts from implied or presumed resulting trusts. Lord Diplock's failure to properly distinguish between resulting and constructive trusts has led to a very dangerous ambiguity and uncertainty in this area of law, which has arguably, ever since threatened to defeat precisely what Lord Diplock set out to achieve: the protection of the cohabitee with no legal title. 3) Pettitt v Pettitt [1970]3; this case established that a person who claims to have contributed to the purchase price of property which stands in the name of him/herself and another can rely on the well known presumption of equity that a person who has contributed a share of the purchase price of property is entitled to a corresponding proportionate beneficial interest in the property by way of implied or resulting trust. This ‘presumption of advancement rule’ in resulting trusts has been widely criticised as anachronistic. In particular, the gender bias of the rule is no longer acceptable; in fact it contravenes Article 5 of the Seventh Protocol to the European Convention on Human Rights.4 Lord Diplock described it as being based on the mores of propertied classes of the nineteenth ce ntury with little relevance to modern life. As Lord Diplock put it; â€Å"The emergence of a property-owning, particularly a real-property-mortgaged-to-a-building-society-owning, democracy requires the presumption to be reconsidered.†5 4) Hadmor Productions Ltd v Hamilton [1982]6; in this case Lord Diplock held that the Court of Appeal was

Christmas past Essay Example for Free

Christmas past Essay The fog and darkness thickened so, that people ran out with flaring links And The ancient tower of a church, whose gruff old bell was always peeping slily down at Scrooge out of a gothic window in the wall, became invisible This sums up Scrooge, dark and dull, and sets the scene for the events that are to follow. The weather is essentially used to make the picture mysterious and dismal, and foretells the proceedings in the remainder of the novel. The second ghost whom we witness is the ghost of Christmas past. Its facial features arent quite distinguishable as it looks like a young child and an old man at the same time. It was a strange figure like a child: yet not so like a child as like an old man, viewed through some supernatural medium This may be because it resembles memories, which are also distorted and blurry. He shows Scrooge as a child, and Scrooges sheds tears at the sight of himself missing out on the fun, sitting in a corner reading a book. Scrooge sat down upon a form, and wept to see his poor forgotten self as he used to be. The ghost of Christmas past also manages to show Scrooge his sister and former employer and how nice they are. He is trying to show Scrooge what a real Employer and uncle should act like. The third ghost that appears is the ghost of Christmas present. This is once again a warning ghost; a ghost who is there to warn Scrooge of what his actions are doing to other people. The ghost of Christmas present takes Scrooge to see other people who are less fortunate than him but still manage to be jolly and enjoy what they have at Christmas time. The spirit accompanies Scrooge to the house of Bob Cratchit, Scrooges clerk. Scrooge pays Bob a very low salary but the Cratchit family still manage to enjoy Christmas and make the most of what they do have even though they have a sick son, Tiny Tim, who will most likely die. Scrooge looks at the family, and becomes attached to Tiny Tim, and the fact that he is so ill, has a huge effect on Scrooge. Scrooge was touched in the same way as the reader is by Tiny Tim. Even Tiny Tim, excited by the two young Cratchits, beat on the table with the handle of his knife, and feebly cried Hurrah! Scrooge wants to know more about Tiny Tim. Say he will be spared. The Spirit also repeats Scrooges words to him that he said to some portly gentlemen collecting for the poor, Scrooge had said If he is going to die hed better hurry up and do it and decrease the surplus population. Scrooge feels extremely guilty at having his own words thrown back at him, and he realises he needs to be kinder and give Bob a rise in salary. The last spirit to visit Scrooge is the Ghost of Christmas yet to come. This spirit is very different to the Ghost of Christmas present. It is much more frightening in manner and appearance and is the genus of ghost you might expect to find in an archetypal ghost story. Like all the other spirits, he is described in tremendous detail, but in a slightly different way to the others. The others were definitely inspiring, but the last one is shrouded in mystery and the classic tension and atmosphere starts to build-up. The spirit is said to be shrouded in a deep black garment, which concealed its head, its face, its form, and left nothing of it visible, save one outstretched hand. This description portrays the ghost as being gloomy and mysterious. The spirit reveals how things will turn out if Scrooge does not change. He shows Scrooge the death of a young, helpless child, Bob Cratchits son, Tiny Tim. He also shows him what things will be like after he dies if he doesnt change. This ghost shows what people thought of Scrooge too. He frightened every one away from him when he was alive, to profit us when he was dead. Others were pleased about his death. It was a happier house for this mans death! There are some men talking in the street about Scrooges death. One said, What has he done with his money. I havent heard, replied the other Left it to his company, perhaps. He hasnt left it to me. Thats all I know. These comments just go to show how much the general public despised Scrooge. Dickens uses the three spirits to go through his life and show the real Ebenezer Scrooge, not the grumpy, rich and sinful one. He also wants to show that inside every typical rich human being, there is a true person; it just takes something to bring it out.

Ebola: Global Annihilation? :: Ebola Hemorrhagic Fever (Ebola HF)

â€Å"Doctors told to prepare for global outbreak after Ebola victim was allowed on two planes† - - www.mirror.co.uk Until the global outbreak of the Ebola virus in 2014, I heard of a real-life present-day killer virus. Of course, I learned about the Black Plague that occurred centuries ago killing millions of people. But in the modern day, no. It was horrifying. This paper will explore the origins, types, causes/effects, and what is being done to fight the spread of the Ebola virus – the Black Plague of 2014. It is believed that this virus has been in hiding since ancient times. The lack of knowledge about it’s natural history and reservoirs keeps researchers seeking out the mysterious virus that has no treatment or cure. Based on the available evidence and comparisons of similar viruses, researchers believed the virus to be animal-borne and that the host animal is native to Africa. Their attempts have been unsuccessful, and the source of the virus or where it circulates in between outbreaks is unknown. There is but one other virus similar to the Ebola, which is a Filovirus, and that is Marburg. Ebola has a 90% death rate, whereas, Marburg is not as deadly. Their long and ropelike shape rather than roundness, as is most other viruses, characterize Filoviruses. Ebola is contracted very much like HIV: bodily fluids such as blood, vomit, sharing needles, and sexual contact. The only difference is that Ebola can be transmitted from the close contact of an infected person, which is the most common means of infection. This is possible because the Ebola virus has cells on the infected person’s skin. For example, should you touch someone with the virus and then an opening on your body, like your mouth, you can be infected. This is why and how so many health care workers and family members are contaminated before a diagnosis is made. Ebola has an incubation period of 2-21 days depending on how one acquired the virus: direct (needle) or less direct (close contact) contact. Direct contact is far deadlier than the latter. The virus’ name is taken from the Ebola River in Zaire (now known as Democratic Republic of the Congo), the site of the initial outbreak in 1976. The primary symptoms are flu-like: sore throat, muscle pain, headaches, and weakness. Then, as it advances, vomiting, diarrhea, rash, and limited kidney and liver functions occur.

Accrual Accounting in Public Sector Essay

In the present age, accounting seems to be an indispensable tool for modern business activities. However, not only for the profit orientated commercial business, it also plays an important role in the non-profit profit organizations, such as public sectors. Moreover, due to several deficiencies and drawbacks of government accounting and financial-management systems, such as unclear accountability, poorly maintained assets and hided losses and long-term liabilities, reforms in the public sector have been conducted over the last several decades across the word from New Zealand, Australia to England (Ball and et al, 1999). Accounting innovation by implementing accrual accounting in the public sector is one of the major part of the reforms and an important element of the wider concept of the so called New Public Management, and draws much of public concern and debate (Connolly and Hyndman, 2006). Under this background, this essay is going to discuss the implications arising from the process of implementing and actual using of accrual accounting in the public sector in several aspects, and try to put forward some possible solutions. See more:  Perseverance essay Generally, two main accounting methods are use to determine when and how to record income and expenses in the books, namely, cash accounting and accrual accounting. The major difference between these two is the timing of when the transactions are recorded in the account (Tudor and Mutiu, 2006). To be specific, under the cash accounting method, income and payment are not counted until cash is actually received or made; while under the accrual accounting basis, transactions are recorded as soon as they incurred, regardless whether the cash is received or made. Comparing to cash accounting, accruals accounting place more emphasis on how the capital assets used and recorded (Connolly and Hyndman, 2006). More reliable figures of performance based on revenues earned and resources consumed will be achieved through accruals accounting. Owning to this, it is believed that accruals accounting will contribute to better longer-term perspective of governmental policies, resource management and decision making (Ball and et al, 1999); and both internal and external transparency may be enhanced. Moreover, it is also considered that comparability between different government departments will be improved, even between the pre and post privatization (Wynne, 2004 and FEE, 2006). Although several potential advantages are suggested that will be brought by implementing accrual accounting in the public sector, it is still under debate that whether it is really appropriate to use accrual accounting system, which is initially devised for private sector, in the public sector (CESifo, 2007). In the private sector, commonly, accounting tends to be seen as a neutral technology to record past activities and provide financial and other necessary information to operate the business more efficiently and profitable. However, due to the difference in the nature and role of the public sector, this description seems not appropriate. For example, the primary purpose of public sector accounting is not serving to generate more profit but controlling people’s behavior to protect public money (Ellwood and Newberry, 2007), and the ultimate users are electorate instead of stakeholders (CESifo, 2007). Due to the fundamental mismatch of the objects, potential inadaptable problems may emerge during utilization (Carlin, 2005). As for the incurred cost of implementation and operation of an accrual accounting, in the North Ireland (NI) case study conducted by Connolly and Hyndman (2006), almost all the â€Å"overseers† and â€Å"Operational Accountants† believed that the views of cost neutral of the transition process, which came up by the UK HM Treasury, are not conform to the reality. Besides that, another case study based on UK and Republic of Ireland (RoI) , the result also revealed that all the interviewees questioned the value of the changes whether can justify the substantial cost (Connolly and Hyndman, 2010). Usually, the additional introducing cost will occur mainly in four aspects, identifying and valuing existing assets, developing accounting policies, establishing accounting systems (such as computer systems), hiring or providing training for both the preparers and users of financial information; and some of those cost will persist (Wynne, 2004). The amount of the cost is significant, for example, according to the New Zealand Audit Office, there is about NZ$160-180 million expenditure accrued by the financial-management reform during 1987 to 1992 (Ball and et al, 1999). Upon the previous experience and data, special resource should be added to the budget separately to ensure that the normal department services will not be impacted by the implementation of accrual accounting. The actual cost associated with process can also be reckoned more easily by doing this. Through comparing several case studies, the perceptions of usefulness of accruals information and the extent of the information used in reality tend to be very different in different cases. Both of the two researches conducted by Connolly and Hyndman (2006 and 2010), based on UK and RoI, showed that almost all the interviewees agreed that the accrual accounting information was limited used or even not used and helpless for decision making; and several â€Å"Operational Accountant† participants expressed the view that the very complicated process may be one of the leading factors. Nevertheless, the situations seem to be rather dissimilar in Australia and New Zealand, where more comprehensively accrual accounting have been adopted. Especially in New Zealand, a significant decrease, from about 52% of GDP to just above 10%, of net debt could be found after the reforms during 1992 to 2005 (Champoux, 2006). The differences of performance of implementation of accrual accounting may attribute to three main reasons, the extent of the whole reform involved, insufficient implementing time and relevant people lack of professional knowledge. One of the possible reasons for the success of New Zealand is that New Zealand was the first country which had completely implemented accrual accounting system at both national and agency level (Carlin, 2005). According to Lye and et al (2005), the reform process in New Zealand not only occurred in economic level, but also extended to a much broader aspects, such as simplifying the machinery of government and changing industrial relations. In contrast, the extent of reform in the other countries which were also implementing accrual based accounting system, like the UK and the USA, is in a rather surface degree. Furthermore, the politicians who were responsible for the reforms in those two countries were right- wing, and may always hold conservative attitude to the reforms (Lye and et al, 2005). However, a thorough reform could generate many benefits and potential advantages. Turning to the issue of implementing time, â€Å"Overseers† participants in the research of Connolly and Hyndman (2006) also typically emphasized that the ineffectiveness of utilization could be a result of being the early stages of the development, and some â€Å"Operational Accountant† also showed positive attitude to the future through time increasing. The process of implementing accrual accounting in the public sector takes far more than 1 or 2 years until the whole system working effectively and efficiently. According to previous experience, the process of fully implementing the new accounting system and necessary reforms will take about 8 to 10 years; and it may be take even longer in the UK case (Wynne, 2004). Upon this, it can be found that the process may take a relatively longer time than people used to expect before the benefit being realized. One other reason is that relevant staffs and managers are unqualified because of lack of professional accounting knowledge. It is commonly accepted that better insight information, such as more complete financial performance and position, which could reveal the features of operation of public sector may be provided by accrual accounting. However, those characteristics make the statements more difficult to understand, especially for people with inadequate accounting knowledge. Comparing to cash accounting, the information provided by cash accounting seems more easily to understand and more straightforward for the general public (CESifo, 2007 and FEE, 2006). Moreover, in Connolly and Hyndman’ s research (2006), both â€Å"Overseer† and â€Å"Operational Accountant† participants particularly complained that, mostly, their efforts, spending extra time to process the complex information, are useless, because the potential users are lack of relevant accounting skills. Several participates also believed that the majority of senior managers are not equipped with necessary accounting knowledge and do not have a strong desire to learn and adopt the new accounting system. Besides that, in another Connolly and Hyndman’s research (2010), according to reflection of politicians to the new accounting information, the interviewees believed that not only the senior managers, but also the politicians, who are essentially responsible for decision-making, had inadequate accounting knowledge and superficial level of understanding of accrual accounting system. However, if politicians do not have certain level of accounting knowledge, they will not be able to evaluate and act upon accrual statements (FEE, 2006). The following is a case in point. Wynne (2004, p10) states that â€Å"only 20% of ministries had a director of finance who was a professionally qualified accountant and not all these were members of the ministry’s management board† in the UK central government. In order to ensure implementation of accrual accounting more smoothly, several approaches could be taken to achieve that. Firstly, one of the most effective ways is providing more accessible accrual information for the public, for instance, summarizing the important information and presenting it without using specialized vocabulary. Secondly, it is vital to provide more training programmes, which teach practically useful accrual accounting knowledge, for both the staffs and managers. Finally, based on the New Zealand experience, it was found that a strong communication with politicians is an indispensable part in the implementation process. The politicians need to realize the potential value of which the accrual based accounting system can bring. Thus, practical strategies, such as illustrating the core concept and benefit of accrual accounting and providing key figures, which can show the features of accrual information, will be needed. (FEE, 2006) In conclusion, through analyzing and comparing several case studies of implementation of accrual accounting, it can be found that a significant number of countries had already started to implement accrual accounting and use accrual information in practice, and the number is still increasing. However, only minority of them realized the substantial benefits from the new accounting system. The reasons for this status can be vary, such as Insufficient implementing time and relevant people lack of professional knowledge mentioned above. Several possible solutions can be used to tackle those problems, but it can be more complicate in the real case; and some gaps still exist in understanding of the implications of use of accrual accounting in the public sector (Carlin, 2005). For this reason, further research based on each countries own circumstances is still needed. Moreover, it is also quite certain that for many countries there are still a number of barriers to be overcome before accrual accounting can be utilized to its full potential. List of references Ball, I. and et al. (1999). â€Å"Reforming Financial Management in the Public Sector: Lessons U.S. Officials Can Learn from New Zealand.† Policy Study No. 258. Reason Public Policy Institute. Carlin, T, M. (2005), â€Å"Debating the Impact of Accrual Accounting and Reporting in the Public Sector†, Financial Accountability & Management, 21(3) Center for Economic Studies., the Ifo Institute. and the CESifo GmbH (CESifo). (2007). â€Å"Accrual Accounting in The Public Sector†, CESifo DICE Report, 5 (3), pp. 43-45 Connolly, C. and Hyndman, N. (2006), â€Å"The actual implementation of accruals accounting: Caveats from a case within the UK public sector†, Accounting, Auditing & Accountability Journal, [e-journal] 19 (2), pp. 272 – 290. Available at < http://dx.doi.org/10.1108/09513570610656123> [Accessed 1 December 2012] Connolly, C. and Hyndman, N. (2010), â€Å"Accruals accounting in the public sector: A road not always taken†, Management Accou nting Research, 22 (1), pp. 36–45 Ellwood, S. and Newberry, S. (2007), â€Å"Public sector accrual accounting: institutionalising neo-liberal principles ? †. Accounting, Auditing & Accountability Journal, [e-journal] 20(4), pp. 549 – 573. Available at < http://dx.doi.org/10.1108/09513570710762584> [Accessed 1 December 2012] Federation des Experts des Comtables Europeens (FEE). (2006), â€Å"Accrual Accounting for More Effective Public Policy†, paper of the FEE Public Sector Committee. Lye, J., Perera, H. and Rahman, A. (2005), â€Å"The evolution of accruals-based Crown (government) financial statements in New Zealand†, Accounting, Auditing & Accountability Journal, [e-journal] 18(6), pp. 784-815. Available at < http://dx.doi.org/10.1108/09513570510627711> [Accessed 1 December 2012] Tiron-Todor, A. and Mutiu, A. (2005), â€Å"Cash versus Accrual Accounting in Public Sector†, Studia Universitatis Babes Bolyai Oeconomica 1990, available at [A ccessed 1 December 2012] Wynne, A. (2004), â€Å"Is the Move to Accrual Based Accounting a Real Priority for Public Sector Accounting†, Public Fund Digest, [e-journal] 6(1) . Available at [Accessed 1 December 2012]