Dallas Essay Example | Topics and Well Written Essays - 500 words

Dallas - Essay Example The city was under both the Spanish and French colonial governments before boundaries placed it under Spain. This adds to its great historical background and makes it unique and a tourist favorite. The planning of the city is done extremely well, with the buildings well arranged and the roads and streets offer easy navigation through the city. Although it lacks a navigable link to the sea, the scenery in Dallascity is just irresistible; the Trinity River winds itself through the city and serves as an ideal position to view the sunset either on the ferry or on the shores before it disappears into Houston (Hanson 68). Dubbed the romantic spot, couples always gather on the shores of this river and just sink into each other’s eyes while enjoying the beautiful environment around them. White Rock Lake is another beautiful area to visit in Dallas. It is a water reservoir where families go to spend their weekends and free time. Activities such as boating, rowing, jogging, and biking all serve as a means of entertainment to the people. There is also an Arboretum and Botanical garden located to the east shore of the lake that provide good relaxing places and serve as a tourist at traction sites (Hanson 21). Dallas has a humid subtropical climate, which favors most of the best outdoor activities. For instance, during the summer, the city records very high temperatures that range between 38 and 42 degree Celsius, which are favorable for swimming, and other water activities (Hanson 22). Winters in Dallas are mild warm with lots of snow rising up to 1.5 inches off the ground. Spring and autumn bring the most pleasant weather with the showing of wild flower that beautifully colors the environment (Hanson 22). A staple in Dallas is the Chilean Sea Bass on Lobster Risotto. This dish has gained recognition around the world due to its effect on the taste buds, and you simply cannot visit Dallas without paying a visit to one of the steakhouses

Management Accounting and the Environment Essay

Management Accounting and the Environment - Essay Example There are different approaches which help to identify the future goals of Charity organizations and detect the threats. Accountants' examination of Charity organizations gives useful insights into the nature of strategy itself. Management accountancy in Charity organizations is normally associated with more rational approaches to reporting. Perhaps its greatest contribution lies in providing the management accountant strategist a broad framework for analysing the position of organizations at a particular moment in time. It can also be useful in the development of a number of strategic options which attempt to tackle opportunities and threats, build on corporate strengths and avoid weaknesses. An important consideration is that for most management there is a choice of strategy (Collins, Davies, Weetman, 1992). New environment needs the approach based upon the assumption that information is readily available to the accountants and an accurate assessment can be made of its likely impact on organizations. This is not always the case and the entire process is subject to behavioural influences. The so-called rational techniques have been criticized as 'pseudo-science'. Nonetheless this is the basic approach used by many researchers (Kirkham, Loft, 1993). In the 1980s the emergence of an increasingly complex and turbulent business environment called for modifications in the rational approach. The environment plays an important role for charitable organizations, because there are more groups for whom the financial records are of potential interest. These groups include paid staff, volunteers, beneficiaries, donors (including grant making trusts), institutional and corporate funders, government departments, rating authorities, The Charity Commission, the press and the public as well as the Inland Revenue and HM Customs and Excise. As a result of this Charity Accounts can be subject to more requirements than private sector organisations of equivalent size (Parker, 2001). In the light of this it is possible to distinguish three main functions of accountants: the raising of funds or financial management; the contribution of accounting to management control and decision-making; and the function of financial reporting. Accountants in Charitable organizations need to prepare and maintain accounting records. These records must be retained for at least six years (at least three years in the case of charitable companies), and make the accounts available to the public on request. In charitable organizations accounts can be prepared using one of two bases: receipts and payments basis which consists of an account summarising all money received and paid out by the charity in the year in question, and a statement giving details of its assets and liabilities at the end of the year. "Accruals basis contains a balance sheet showing the charity's financial position at the end of the year in question, a statement of financial activities (SOFA) during the year and explanatory notes. They, in accountancy terms, should give a "true and fair view" (Sayer, 1998). Recent years accounting has been seen as a management function which obtains influenced significantly by those who prepare and