Turkey writing paper
Argument Essay Topic Ideas About Education
Tuesday, August 25, 2020
French Numerical Adjectives - Adjectifs numéraux
French Numerical Adjectives - Adjectifs numã ©raux In the à French language, numerical descriptors arent as entangled as they would sound - numerical modifier is basically the syntactic term for numbers. There are three sorts of numerical modifiers, each utilized for an alternate reason - see table at the base of the page. Situation of Numerical Adjectives Cardinal numerical modifiers go before the thing they adjust, just as some other descriptors (numerical or not) that go before the thing. à à à Jai deux livres.à à à I have two books.à à à Il an achetã © une nouvelle voiture.à à à He purchased another car.â â â les trois premiers joursâ â â the initial three daysOrdinal numerical descriptors, multiplicatives, and the portion demi as a rule go before the thing they modify:à à à Cest le deuxiã ¨me jour.à à à Its the second day.à à à Il veut un twofold whisky.à à à He needs a twofold whiskey.à à à Jy vais dans une heure et demie.à à à Im going in an hour and a half.Fractions, other than demi, require the accompanying configuration before things: article/number part de:à à à Jai regardã © un levels du film.à à à I viewed 33% of the movie.à à à Il a bu deux cinquiã ¨mes de la bouteille.à à à He drank two fifths of the jug. à Agreement of Numerical Adjectivesâ Just a couple of numerical descriptive words concur with the things they modify.1. Cardinal numbers - all constant, aside from one:â â â un homme (one man)/une femme (one woman)â â â â â vsâ â â deux hommes (two men)/deux femmes (two women)2. Ordinal numbers - First is variable. The rest are constant, however note that whenever went before by a distinct article, it must match the sexual orientation of the noun:â â â le chief livre (the primary book)/la premiã ¨re peinture (the first painting)â â â â â vsâ â â le deuxiã ¨me livre (the subsequent book)/la troisiã ¨me bouteille (the third bottle)3. Multiplicative numbers are all invariable.4. Divisions - demi can be manly or ladylike, while the others can be solitary or plural:â â â un demi kilo (a large portion of a kilo)/une demie bouteille (a large portion of a bottle)â â â â â vsâ â â un quart (one fourth)/trois quarts (three fourths) Kinds of Numerical Adjectives Name Utilized for Models Cardinal numbers Checking un, deux, trois Ordinal numbers Positioning chief, deuxime, troisime Multiplicative numbers Duplicating basic, twofold, triple Parts Partitioning un demi, un levels, un quart *Fractions, except for demi, are things instead of modifiers, yet it bodes well to incorporate them with different sorts of numbers.Technically, numerical descriptive words are not descriptors by any means - they are a scientific element which, syntactically, act pretty much like descriptors.
Saturday, August 22, 2020
Medical Malpractice Free Essays
How would we evaluate torment and languishing? This inquiry ought to be addressed acceptably before individuals could even endeavor to discuss whether as far as possible on recuperation in clinical negligence cases. Without a doubt, it is hard as far as possible on harm grants without a normalized costing framework which would manage the best possible specialists to concoct a reasonable assurance of the harms done to survivors of clinical misbehavior. Since there is no such framework, the assignment of discovering the degree of harm caused on casualties is normally left to the countryââ¬â¢s legal framework which chooses the issue on a case-to-case premise. We will compose a custom paper test on Clinical Malpractice or on the other hand any comparable subject just for you Request Now This being the situation, setting a most extreme breaking point or a top on the sum that could be granted to casualties would be hard to legitimize on the grounds that such a demonstration would be exceptionally prejudicial. For example, a top of $200,000 would imply that petitioners couldn't be granted with more than said sum. The injustice of this framework would be promptly apparent in a circumstance where two people endure the loss of their upper appendages, the primary casualty losing one and the second experiencing the loss of the two appendages. The court could grant $140,000 to the main casualty who loses one appendage, for instance, yet the case of the subsequent casualty would be restricted to $200,000 regardless of losing the two appendages. What it would add up to is that the other appendage lost constantly casualty would just be remunerated with $60,000. In this model, the subsequent casualty isn't repaid reasonably for his/her misfortune. Setting a top consequently victimizes the casualty who endures more. (Hiatt, 2002) Another inquiry worth posing is: Who stands to pick up on the off chance that we do confine recuperation? In the event that the primary inquiry will in general be profoundly hostile, this subsequent inquiry includes a straightforward issue in light of the fact that the appropriate response is somewhat self-evident. Setting a limit for grants allowed regarding clinical negligence cases favors just the clinical experts who submit the demonstration to the express disservice of the people in question. As it were, setting such a top would treat the casualties unreasonably and favor the culprits. This, as well, is segregation. A few quarters endeavor to legitimize this demonstration by saying that accommodating a most extreme breaking point to recuperation is a method of stemming the spiraling expense of medicinal services in the nation. Rivals, in any case, contend this isn't just beguiling yet unlawful also. (Hiatt, 2002) Pundits of a top on harm grants contend that it damages the Fourteenth Amendment which gives ââ¬Å"equal protectionâ⬠to all Americans. As outlined before, a top denies ââ¬Å"equal protectionâ⬠to those casualties who endure more, since they couldn't guarantee pay past what the legal top permits. This was refered to in Jones v. State Board of Medicine where the court announced illegal the 1975 Hospital-Medical Liability Act passed by Idaho since it neglected to treat casualties of misbehavior similarly. As such under the Act, the petitioners whose wounds were considered beneath the top got full remuneration while those whose harms surpassed the cutoff were denied the chance to recoup completely in light of the fact that they were not granted full pay. (Hiatt, 2002) Another protest voiced against setting a limit for harm grants is the way that it abuses the individualââ¬â¢s ââ¬Å"right to preliminary by jury.â⬠Under the law, assessing the degree of harms is a component of a jury. Within the sight of a top, the job of the jury is restricted uniquely up to the degree of the top â⬠in actuality, meddling with the sacred obligation of a jury. In Boyd v. Bulala, the assessment of the government area court was that the top of $750,000 on harm grants set by the territory of Virginia ââ¬Å"violated the privilege to preliminary by jury accommodated by both administrative and state constitutions.â⬠(Hiatt, 2002) It is obvious from the previous conversation that constraining the recuperation in clinical negligence cases is biased to the interests of the people in question. In light of a legitimate concern for decency, each misbehavior case ought to be thought on by a jury dependent on its own benefits and the degree of harm grant be surveyed without the imperatives of a top. This will give each survivor of clinical negligence cases the genuinely necessary open door for a full recuperation. Reference Hiatt, M.D. (2002). Tops on Damage Awards in Medical Malpractice Cases: Constitutional Difficulties. Recovered October 28, 2007 from http://jpands.org/hacienda/hiatt1.html à à Instructions to refer to Medical Malpractice, Essay models
Monday, July 27, 2020
12 Fantastic Mythical Creatures from Literature
12 Fantastic Mythical Creatures from Literature Whether you are planning to write the next great fantasy novel or simply interested in mythical creatures from literature, here are 12 legendary beingsâ"from banshees to gnomes to mermaidsâ"authors have used from the very beginnings of storytelling tradition.Gnomes throughout literature have been known to be Earth elementals who possessed magical qualities. Photo by Craig McLachlan on Unsplash.BansheeThe Banshee is a Celtic mythological creature (known as the Bean Sidhe to the Irish and the Ban Sith to the Scots). The name means woman of the fairies, and she is known by her mournful screaming, wailing, or lamentation to foretell the death of a family member.She shows up in literature as far back as 1380, in Cathreim Thoirdhealbhaigh (Triumphs of Torlough) by Sean mac Craith. There are also several mentions of these creatures found in old Norman literature. A more modern take on the ancient banshee is when the boggart attempts to scare Seamus Finnegan in Harry Potter and the Prisone r of Azkaban.CyclopsThe word Cyclops is Greek for round eye, and is found throughout much of Greek literature, including the works of Homer. In his works, in particular, the Cyclopes (plural for Cyclops) were cannibal creatures, and there is one episode in the Odyssey where Odysseus barely escapes death at the hand of the Cyclops Polyphemus.Hesiod, the Greek poet who wrote between 750 and 650 BC, around the same time as Homer, also wrote about the Cyclopes. In particular, he wrote about the three sons of Uranus and Gaeaâ"Arges, Brontes, and Steropes (Bright, Thunderer, Lightener)â"who were responsible for forging the thunderbolts of Zeus.Additionally, playwright Euripides wrote a play entitled Cyclops, detailing Odysseus encounter with Polyphemus, although his plays were mostly 5th-Century works.DragonDragons are spread throughout literature the way jelly is spread onto peanut butter. The two go together perfectly, especially for genres like fantasy. This large, serpentine, fire-b reathing legend appears in folklore across many regions of the world and their depiction can vary largely by region. For example, western folklore and legends depict dragons as winged, horned, and able to breathe fire. Eastern folklore, however, depicts the creatures as wingless, with great intelligence and cunning.These creatures have appeared in ancient Mesopotamian art and literature, along with Indo-European and Near Eastern literature. The earliest attested reports of draconic creatures resemble giant snakes. Draconic creatures are first described in the mythologies of the ancient Near East and appear in ancient Mesopotamian art and literature. There are the muÅ¡?uÅ¡Å¡u of ancient Mesopotamia; Apep in Egyptian mythology; Python, Ladon, Wyvern, and the Lernaean Hydra in Greek mythology; Jörmungandr, NÃðhöggr, and Fafnir in Norse mythology; and of course, the dragon from Beowulf.In more modern literature, we see dragons in The Hobbit by J. R. R. Tolkien, the Harry Potter seri es by J. K. Rowling, and A Song of Ice and Fire by George R. R. Martin.FairiesA fairy (also called fay, fae, fair folk, faery, faerie) is a creature whose origins are mostly in European folklore. Different cultural interpretations have abounded, but most saw fairies as spirits of the dead or as elementals. In general, they had human-like features but were extremely small and possessing magical powers and a tendency to enjoy trickery.These creatures are often seen throughout Renaissance literature and Romantic art, especially in the United Kingdom during the Victorian and Edwardian eras. Some of the more well-known works including fairiesâ"from ancient literature to modern-day novelsâ"include A Midsummer Nights Dream by William Shakespeare, Peter Pan by J.M. Barrie, Le Morte DArthur by Sir Thomas Mallory, the Oz series by L. Frank Baum, Cinderella by Charles Perrault, and the Artemis Fowl series by Eoin Colfer.GnomeGnomes were first introduced by Paracelsus in the 16th century but later became a staple of the fantasy genre. These small, human-like creatures (classified as a diminutive spirit) were considered to be Earth elementals, with many authors having them live underground or in caves.In J. R. R. Tolkiens mythos, he uses gnomes as an initial classification but later changes it to the Noldor, who were part of his elvish races. C. S. Lewis calls his gnomes earthmen in The Chronicles of Narnia, and like the original folklore, these creatures live in a series of caverns deep in the ground. Terry Pratchett also included gnomes in his Discworld series as six-inch-tall but strong enough to hurt a human if crossed.GoblinGoblins were first seen in European folklore from the Middle Ages and have had different abilities, qualities, and appearances based on origin of the tales. Some qualities have stood the test of time in more modern literature, however, such as goblins being mischievous and greedy and have special magic powers.In literature, some form of goblin ha s been present in many cultures around the globe. For example, in South Korea, goblins, known as dokkaebi, often appear in childrens books and nursery rhymes. There is also a Japanese fairy tale called The Boy Who Drew Cats containing a Goblin. J. R. R. Tolkiens orcs and goblins in his Middle-Earth mythos were basically the same creature (or stemming from the same race), and fought on the same side in battle.GolemGolems stem from Jewish folklore and are animated anthropomorphic beings, typically created from clay or mud. In many cases, these golems were brought to life through magic and controlled by it following their animation, and had Hebrew words (like truth) inscribed on them, typically on the forehead.In some of the earliest stories such as the Talmud, Adam was created as a golem when he was formed of dust and mud and animated. During the Middle Ages, some parts of the Sefer Yetzirah (Book of Creation) were believed to help one shape and animate a golem.Other modern references to golems include Terry Pratchetts Discworld series; Michael Chabons The Amazing Adventures of Kavalier Clay; and Marge Piercys He, She and It, which has a golem featured prominently as a subplot.GriffinThe griffin (or griffon) in legend has the body, tail, and back legs of a lion; the head and wings of an eagle; and talons as its front feet. This mix of the king of the jungle and the king of the air made the griffin an incredibly powerful creature, and it has often been seen throughout legend and literature as protecting priceless treasures.In literature, griffins have been part of the stories of Flavius Philostratus in The Life of Apollonius of Tyana, Dante Alighieris Divine Comedy, John Miltons Paradise Lost, and Rick Riordans The Son of Neptune.LeprechaunA leprechaun is a type of Aos Sà in Irish folklore, which is a classification of fairy. As with other fairies, they devote much of their time to mischief of some sort and can be captured by humans, who can ask three wishes fr om the creature in exchange for freedom.Some early folklore including a leprechaun is the medieval tale Echtra Fergus mac Léti (Adventure of Fergus son of Léti). In the story, Fergus mac Léti, King of Ulster, captures leprechauns who grant him three wishes in exchange for their freedom. Other examples in literature includes the poem The Leprechaun or, Fairy Shoemaker, written by 18th century Irish poet William Allingham.MermaidMermaids have been a part of folklore and literature from many places, and are usually depicted as a creature with the upper body of a woman and the tail of a fish. The tales vary, with some having mermaids associated with shipwrecks or drownings at sea, and others showing mermaids falling in love with a human man.The most popular mermaid in literature is undoubtedly in Hans Christian Andersens The Little Mermaid. Other notable works include Oscar Wildes The Fisherman and His Soul and H.G. Wells The Sea Lady.The Little Mermaid, a statue in Copenhagen, Denma rk celebrating Hans Christian Andersons beloved tale. Photo by Jose Manuel Alonso de Caso on Unsplash.MinotaurAs part of Greek mythology, the Minotaur is a mythical creature with the head and tail of a bull and the body of a man. While there was an original character named the Minotaur, it is now used to describe a class of beings that have become popular in the fantasy genre.In literature, there is a minotaur in Dantes Inferno. The House of Asterion, a short story by Jorge Luis Borges, portrays the minotaurs own perspective. There is also a minotaur in the first Percy Jackson the Olympians book, The Lightning Thief.PhoenixThis creature from Ancient Greek folklore is a magical bird that lives for 500 years, then regenerates and can be born again. Traditionally, the phoenix rises from the ashes of its former body. Early storytellers like Herodotus, Lucan, Ovid, Shakespeare, and Isidore of Seville have used the story and motif of the phoenix often in their work.Other literary referen ces to the phoenix include C.S. Lewis The Last Battle, Edward Ormondroyds David and the Phoenix, and J. K. Rowlings Harry Potter series.
Friday, May 22, 2020
Market Competition - 1030 Words
Industrial regulations are those regulations in which ââ¬Å"the government commissions regulate the price charged by natural monopolistsâ⬠. (McConnell Brue, 2008, p. 382) These regulations exist to ensure that natural monopolies are not charging consumers monopoly prices which in turn hurt the consumers as well as society as a whole. Industrial regulations affect the market by its regulation of the natural monopolies which in turn protects the markets consumers. These regulations also allow for a fair profit to the natural monopoly by setting a fair rate, protecting its consumers, but also a ââ¬Å"fair return to the enterprisesâ⬠. (McConnell Brue, 2008, p. 382) In terms of market structure, entities that are affected by industrialâ⬠¦show more contentâ⬠¦This particular Act prevents firms from acquiring the ââ¬Å"physical assets of another firm when the effect would be reduced competitionâ⬠. (McConnell Brue, 2008, p 376) In addition, the Celler-Kefauver Act of 1950 prohibits anticompetitive mergers. (McConnell Brue, 2008, p 376) The three main regulatory commissions of industrial regulation include the Federal Energy Regulatory Commission, the Federal Communications Commission, and the State Public Utility Commissions. Each regulatory commission regulates a particular area. The Federal Energy Regulatory Commission regulates the interstate transmission of natural gas, oil, and electricity. This is accomplished by setting the rates/charges of the interstate transmission and sale. (Federal Register) The Federal Communications Commission regulates interstate and foreign communications through different types of media including internet, telephone, radio, and satellite. This commission governs this area through ââ¬Å"assigning frequency, power, and call sign for radioâ⬠as well as the regulation of areas of media that may be ââ¬Å"deemed indecent or illegalâ⬠. (Encyclopedia of Business) Finally, the State Public Utility Commission regulates public utility services. Although individual states ha ve their own State Public Utility Commissions their ultimate goals are to ensure that customers receive reliable and reasonably pricedShow MoreRelatedPerfect Competition : A Competitive Market1068 Words à |à 5 PagesPerfect Competition A perfectly competitive market is a hypothetical market where competition is at its greatest possible level. Economists argued that perfect competition would produce the best possible outcomes for consumers. Key characteristics â⬠¢ Perfect knowledge ââ¬â knowledge is freely available to all participants, which means risk-taking is minimal. â⬠¢ Rational Decision ââ¬â Maximize their self-interest ââ¬â consumers look to maximize their utility, and producers look to maximize their profits. â⬠¢Read MorePerfect Competition : The Market Price Of An Product1394 Words à |à 6 PagesPerfect competition describes a marketplace that no one participant can set the market price of an exchangeable product. This is generally considered an ideal, rarely found in markets today. There are some approximations, such as online auctions, such as eBay. Such firmsââ¬â¢ demand curves are perfectly elastic. These markets are theorized to have an unlimited number of buyers and sellers. There are likewise no barriers to entry or exit. 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It also discussed the possibility for firms to generate profit s in the short-run and/or in the long-run within these four market structures. It will be shown in the discussion that both monopolistic and oligopolistic firms are able to generate profits in both short-run and long-run, while firms in perfect competition and monopolistic competition could onlyRead MorePerfect Competition : The Market Price Of An Product1391 Words à |à 6 PagesPerfect competition describes a marketplace that no one participant can set the market price of an exchangeable product. This is generally considered an ideal, rarely found in markets today. There are some approximations, such as online auctions, such as eBay. Such firmsââ¬â¢ demand curves are perfectly elastic. These markets are theorized to have an unlimited number of buyers and sellers. There are likewise no barriers to entry or exit. Monopolistic competition describes a marketplace offering differentiatedRead MoreThe Company Of Free Enterprise And Market Competition1449 Words à |à 6 PagesThe foundation of the United States economy is the foundation of free enterprise and market competition. The competitive market allows consumers to benefit from price reductions, increasing quality, and allowing consumers the freedom of choice. These ideas of free enterprise and market competition are so crucial that they are protected by Congressional antitrust laws. As the Supreme Court has explained, ââ¬Å"Antitrust laws in general, and the Sherman Act in particular, are the Magna Carta of free enterpriseRead MoreFirms Incentives to Avoid Price Competition in Oligopoly Markets520 Words à |à 3 PagesFirms Incentives to Avoid Price Competition in Oligopoly Markets In the UK a few, large firms dominate most industries. These industries are known as oligopoly markets. Oligopoly markets are an example of imperfect competition. It consists of a market structure in which there is a small number of large firms in the industry hence is relatively highly concentrated. Barriers to entry and exit are also likely to exist. In oligopoly markets there is product differentiationRead MoreMonopolistic Competition : Competitive Market Structure1757 Words à |à 8 Pages Perfect Competition ââ¬Å"Perfect competition is the market structure in which there are many sellers and buyers, firms produce a homogeneous product, and there is free entry into and exit out of the industryâ⬠(Amacher Pate, 2013) Real Life Examples A good example of perfect competition will be foreign exchange market because the currency is homogeneous. As well traders will have access to different buyers and sellersRead MoreCompetition and Markets Module 5 SLP800 Words à |à 4 Pages Competition and Markets Module 5 SLP Name: Institution: Competition and Markets Module 5 SLP The firm to be addressed in this case is Travelodge. It is a franchise firm which was founded by Scott king in the year 1939 and later began franchising in the year 1966. It offers exceptionally high quality products and services. In addition to its services, it is committed in its work, enabling it to acquire world-class attention and everybody interested to know more about it and also experienceRead MoreThe Market Structures, Monopolistic Competition, Oligopoly And Monopoly1507 Words à |à 7 PagesIntroduction A market is a dynamic and restless institution where commercial dealing between buyers and sellers takes place. There are many companies and businesses that run the market. According to how the firm functions and other factors like the number of competitor firms and the type of products produced, the firm is classified into a particular market structure. The other competing firms in the market structure affect the pricing strategies of a particular firm in the same industry. Based on
Saturday, May 9, 2020
Remingtin Research Project - 5012 Words
Name: Course instructor: Course name: Date: Remingtonââ¬â¢s Research Project Introduction Remingtonââ¬â¢s restaurant is one of the casual restaurants located in Tampa, Florida. The restaurant is seen have various issues that surrounds its operations and the profitability as well. This research is deemed at looking at the various tenets of success that surrounds this restaurant. Again the failure that affects this restaurant is worth noting down. To this end, the performance of this restaurant is t put under scrutiny with keen concern on the various variables that affects it operations and profitability at each and every stance. In the recent past a survey was conducted in order to get to know the performance of Remingtonââ¬â¢s restaurant inâ⬠¦show more contentâ⬠¦This will be followed by well informed sets of recommendations that are deemed to be sufficient for this study. To this end, it is proper to note that the recommendations provided are strictly based on the analysis of the data collected by the recent survey. To this end the main objective of this research is to know the general performance stands of this restaurant with keen concern on the numerous variables that revolves around the profitability of the restaurant. The most important purpose of the study is to explicitly understand the general perception of the performance of the Remingtonââ¬â¢s restaurant, to put to light the real gist of understanding the research methodology that has been used by Remingtonââ¬â¢s restaurant, and lastly to know the overall satisfaction that various customers derive from the experience they get from this restaurant. The research study therefore focuses on the four distinct sets of variables: the research selection criteria, the invaluable perception on the performance criteria, the demographic indicators on the host and lastly, the invariable satisfaction criteria. Research objectives The main purpose of this research study is to come up with a strong analysis on the performance level the restaurant. The following objectives have been brought forward with regard to this purpose. Research Objectives on Research Process 1. To investigate on the viability of the Remingtonââ¬â¢s
Wednesday, May 6, 2020
Government and Not for Profit Accounting Free Essays
NOT-FOR-PROFIT ORGANISATIONS 13 2 Not-for-profit organisations Key points Many not-for-profit organisations (NFPs) feel they are poorly understood by government and the general public. Pressures to be more efficient have seen overhead spending reduced at considerable detriment to effectiveness and improved resource allocation over time (allocative efficiency). The sector is diverse, but NFPs display some common behavioural patterns: ââ¬â Whereas the behaviour of for-profit business is driven mostly by their desire for profits, the behaviour of NFPs is driven mostly by their mission or communitypurpose. We will write a custom essay sample on Government and Not for Profit Accounting or any similar topic only for you Order Now Demonstrated commitment to their community-purpose underpins support for their activities, whether by members for member-serving NFPs, or by donors and government who provide funding for community-serving NFPs. ââ¬â Processes, often highly participatory, matter for NFPs because they provide value to the volunteers and members, and because of their central importance to maintaining trusting relationships that form the basis for effective service delivery. ââ¬â Control can be a major motivating factor for the managers of NFPs. While generally motivated by altruism, NFP management also benefits personally from their role when it confers status or power, builds their skills and contacts, and where it improves the environment for their other activities. These characteristics of NFPs have implications for the drivers of efficiency and effectiveness: ââ¬â Processes that appear messy and inefficient to outsiders can be essential for effective delivery of services, especially those requiring engagement with clients who face disadvantages and are wary of government and for-profit providers. They can also be important to attract and retain volunteers, the involvement of which can be valued as much for the engagement outcomes as for replacing the need for paid labour. ââ¬â It is possible that, for some managers, ââ¬Ëdoingââ¬â¢ can take precedence over ââ¬Ëachievingââ¬â¢. Unless NFP boards are able to act decisively, such behaviour can undermine efficiency and effectiveness and threaten the sustainability of an NFP. ââ¬â While greater scale and sharing of support services can improve production efficiency, NFPs can be reluctant to merge or collaborate where other interests might be eroded or where the purchase of support services adds to overheads. continued on next page) 14 NOT-FOR-PROFIT Key points (continued) Community-serving NFPs may lack adequate feedback mechanisms on their effectiveness (or lack thereof) as clients are often grateful for the assistance. This contrasts strongly with member-serving organisations, particularly small grass roots or ganisations, where member satisfaction is paramount to survival. While historically Australia fits in the ââ¬Ëliberalââ¬â¢ social origin category (where government social spending is low and NFP activity is relatively large), since the 1970s government funding of the sector has grown. From the 1980s, this has increasingly been under competitive allocation arrangements, with greater use of the sector to deliver government funded services. More recently, social enterprise is being seen as a way to harness network governance to address social issues. Along with demographic, ethnic and cultural changes (such as increasing environmental awareness), these forces are increasing demand for NFP activities. In responding to rising demand, NFPs report constraints arising from growing regulation and contract requirements, and challenges in accessing funding, finance, and skilled workers. ? Government can assist in addressing these constraints to facilitate sector growth and development; nevertheless the sector remains responsible for its own future. The diversity of the not-for-profit (NFP) sector makes any attempt to describe how NFP organisations (NFPs) behave challenging at best, and quite likely impossible. Nevertheless, such a description is important as one of the comp laints from the sector is that government, and to a lesser extent business, fail to adequately understand the sector. This is reflected in both government and business expressing puzzlement over the reluctance of many NFPs to merge or collaborate, and more generally, what they see as resistance to change. The general public too, has conceptions about the NFP sector, and perhaps illusions about what is required to plan and deliver effective relief and preventive services. This is well illustrated in the resistance to spending on overheads: If there is any single issue that vexes managers and trustees of charitable foundations the world over, it is undoubtedly that of overhead expenses. The case against spending overhead dollars is as simple as it can be: every dollar that a foundation expends on overhead expenses is a dollar that it cannot spend on grants. Overhead expenses, therefore are leeches upon grantmaking. The case for spending overhead dollars is rather more complicated. (Orosz 2009) This chapter provides a general model of how NFPs make decisions on what they do and, importantly, how they go about it. It aims to shed light on the drivers of efficiency and effectiveness in the sector. This provides a segue into sector development and the question of the role of government. This chapter argues that this role is limited to providing an appropriately supportive operating environment, NOT-FOR-PROFIT ORGANISATIONS 15 investing in NFP activities that have considerable public benefit, and governmentsââ¬â¢ use of NFPs to deliver services. As a number of submissions noted, it is important for the sector not to become reliant on government: The Community/NFP sector â⬠¦ is crucial to holding the government and market to account, and ensuring that they act legally and fairly to all. There are dangers he identified in any too close a collaboration between the sectors as critical roles are diminished, if their independence is reduced to interdependence. The results can be an undermining of democratic balance of interests. (Womenââ¬â¢s Electoral Lobby Australia Inc. , sub. DR241, p. 3, referring to the work of Claus Offe) 2. 1 Are not-for-profit organisations different? NFPs are driven by their ââ¬Ëcommunity-purposeââ¬â¢, which may focus on their members, targeted groups in the community (often the disadvantaged) or, more broadly, the ââ¬Ëcommon-goodââ¬â¢. In production, NFPs care about how (process) as well as what (activities) they do. And in management, those making the decisions often care deeply about the control they have over both process and choice of activities. It is this combination of community-purpose and concern about process and managerial control that characterises NFPs behaviour. One way to think about how NFPs operate is summarised in figure 2. 1. Processes that are participatory, inclusive, quality focused and accessible are central as they: engender trust and confidence in the organisation, enhancing the reach and quality of the activities undertaken ? facilitate access to resources from multiple stakeholders including volunteer workers, as well as access to funding and in-kind resources, as NFPs can provide value to those making these contributions build the capacity and capabilities of staff, volunteers, members and clients for effective engagement over time, including their knowledge and ability to influence th e design of future activities. These ââ¬Ëqualityââ¬â¢ processes contribute to achieving the outcomes of the NFP, including what might be incidental outcomes such as improved community connections. In some areas of activity, process, in particular for maintaining trust, can be critical to achieving outcomes. Trust and continuity of relationships is essential. It is the establishment of trust through the continuity of staff and service provision that builds the basis from which change can happen. â⬠¦ [The] degree of trust rises with extent of trustworthiness of information about the trustee. It is this element of trust where the NFP sector has an advantage over the for profit sector and why the capacity to deliver such programs is as strong as it is. (SDN Childrenââ¬â¢s Services, sub. 60, pp. 10-11) 16 NOT-FOR-PROFIT Billis and Gennerster (1998) argue that NFPs have a comparative advantage in delivering services where the motivation to address disadvantage, and knowledge of and sensitivity to client needs, are in scarce supply. In NFPs there is often a blurring of stakeholder roles, reducing the gap between clients and those delivering services, and between workers and ma nagement. Figure 2. 1 A schema of how not-for-profit organisations operate The bottom half of figure 2. 1 emphasises the importance of process as a motivating factor for management. NFPs are usually established by people who want to do something that is not being done or do it in a different way. People who take on the responsibility of managing an NFP are motivated not only by their belief in the community-purpose (often altruistic motivations) but also by their own role and how it contributes to their wellbeing. Whether their role confers status, power, builds skills and contacts, improves the environment for their other activities or provides self-fulfilment from engagement in a meaningful activity, this motivation needs to be satisfied for volunteer, and even paid, managers to remain committed to the organisation. Further, donors are increasingly looking for these types of ââ¬Ëreturnsââ¬â¢ on their investments in NFPs in addition to achievement of the community-purpose. At an organisational level, sufficient stakeholders (donors, workers including volunteers, members, and clients) need to be satisfied by the outcomes achieved and/or by the process for the organisation to remain viable. Like for-profit business, NFPs can ââ¬Ëfailââ¬â¢ and they will fail if sufficient stakeholders lose interest. If clients NOT-FOR-PROFIT ORGANISATIONS 17 find their problems permanently solved, and the services of the NFP are no longer needed, this is indeed a good thing. At a sector level, failure of some NFPs, evolution of others, and establishment of new NFPs is just part of a healthy renewal process. Sector-wide, inclusive and participatory processes reflect and contribute to social capital ââ¬â the relationships, understandings and social conventions that form an important part of the mediating environment that shapes economic and social opportunities. NFP advocacy, education of citizens, enabling of engagement in civic processes, and the creation of opportunities for connections work together to form a healthy civil society. Consequently the extent of NFP activity is often taken as an indicator of the health of society (Putnam, Leonardi and Nannetti 1993; PC 2003) The major differences in behaviour between for-profit and NFP organisations are nicely captured by Collins (2005). His assessment is replicated below in table 2. 1. Table 2. 1 Major differences between the business and social sector Issue Business Sector Social sector Accountability Primarily responsible to stakeholders Primarily responsible to constituents (e. g. disadvantaged children and their families) and myriad supporters or stakeholders Defining and measuring success Widely agreed-upon financial metrics of performance Money is both an input (a means to success) and an output (a measure of success) Fewer widely agreed-upon metrics of performance Money is only an input, not an output Performance relative to mission, not financial returns, is the primary measure of success Focus Doing things right (efficiency) Competition to deliver the best products Doing the right things (effectiveness a) Collaboration to deliver the best outcomes Leadership/ Governance Governance structure and hierarchy relatively clear and straightforward Concentrated and clear executive power often substituted for leadership Governance structures often have more components and inherent ambiguity More diffuse and less clear executive power with leadership more prevalent Talent Often have substantial resources to attract and retain talent Can more easily get the wrong people ââ¬Ëoff the busââ¬â¢ for poor performance Often lack the resources to acquire and retain talent Tenure systems and volunteer dynamics can complicate getting the wrong people ââ¬Ëoff the busââ¬â¢ Access to capital Efficient capital markets that connect to the profit mechanism Results attract capital resources which in turn fuel greater results, and so on No efficient capital markets to channel resources systematically to those who deliver the best results a This refers to both effectiveness (did it work? ), and to allocative efficiency (was it the right thing to do? ). Source: Collins (2005). 18 NOT-FOR-PROFIT 2. 2 Implications for efficiency and effectiveness The terms of reference refer to exploring ways to improve the efficiency and effectiveness of the NFP sector. What constitutes efficiency and effectiveness varies across the different types of NFPs. The importance of process, and management control over process, has implications for efficiency and effectiveness of NFPs. So too, does the commitment to a specific community-purpose. Some NFPs have a different conception of efficiency and effectiveness or may eschew such notions altogether. These NFPs have a right to exist and, providing they cause no harm, should be left to do what they do in the way they like to do it. However, where public funding is involved or donors seek to achieve the best returns on their gifts, efficiency and effectiveness are central to maximising community wellbeing. It is important to distinguish between efficiency in production (how well inputs are turned into outputs) and efficiency in allocation (putting resources to the uses that deliver the best outcomes for the community). While both are important, it is the latter, provided the activities are effective, that matters most for wellbeing, especially over time, a point supported by the Smith Family: â⬠¦ the nonprofit sector should first ensure that they are focused on ââ¬Ëdoing the right thingsââ¬â¢ before consideration of how well they are doing them. sub. DR204, p. 4) Despite this, the attention paid by governments and donors to overhead costs as an indicator of an organisationââ¬â¢s worthiness drives a fixation with production efficiency. This can constrain investment in planning and evaluation which are essential for maintaining and improving effectiveness and efficiency. At an organisational level, cost-effectiveness in achieving the NFPââ¬â¢s communitypurpose is the most appropriate objective for managers. This assessment can be difficult as the results of social investment usually take time to eventuate and are often the product of forces in addition to the activity under scrutiny. Nevertheless, measurement challenges should not be allowed to divert attention from what matters ââ¬â designing and delivering activities that deliver the desired outcomes (and no unexpected nasties) at least cost. This frees up resources to do more. Selecting which mix of activities gives the greatest benefit to the community is the ultimate allocation challenge. NFPs, through their advocacy and other avenues of influence, play an important role in guiding the selection of activities. Donors influence allocation through their giving. Government decisions on tax concessions can influence this allocation to some extent, however, their influence over allocation is greatest for direct funding decisions. Unlike the market for goods and services, where prices serve as an allocation mechanism, these forces provide only an indirect discipline on ensuring that the allocation of resources is optimal for the community. NOT-FOR-PROFIT ORGANISATIONS 19 Prevention is a good example of the allocation challenge. There is almost universal agreement that prevention is better than cure, and generally costs far less. Nevertheless, as it is difficult to demonstrate the value of avoiding a cost that would otherwise be imposed by a problem, prevention tends to attract less donor support. This issue is compounded by the exclusion of prevention in the definition of charity as applied for deductable gift recipient status. Figure 2. reflects the different roles that the NFP management, donors and government play in driving efficiency and effectiveness. While to some extent these stakeholders act like consumers in imposing discipline on NFPs to be efficient and effective, there are some significant differences from the market disciplines that drive efficiency and effectiveness in the (for-profit) business sector. The drivers of efficiency and effectiveness in NFPs Many NFPs argue that they operate on ââ¬Ëthe sme ll of an oily ragââ¬â¢, stretching their resources to the maximum. While often true, the importance of process can make NFPs appear messy and inefficient to outsiders, and even to some of the insiders. However, process can be central to the ability of a NFP to garner resources and deliver activities effectively. On the cost side, more participatory and inclusive processes can reduce the volume and/or quality of outputs by absorbing resources and slowing down delivery. This is observed in activity development and implementation that requires more one-on-one service delivery, time and resources to support participation in ecision making and greater individualisation of the service. Yet, on the benefit side, it may be these processes that give NFPs an advantage in trustworthiness or network governance1 that make them more effective, especially in the delivery of some human services. While a trade-off between production efficiency and quality is not unique to the NFP sector, NFPs often place a relatively higher weight on quality. In some cases quality, including quality of process, is strongly linked to effectiveness of the activity, but in other cases the ââ¬Ëdoingââ¬â¢ can take precedence over the ââ¬Ëachievingââ¬â¢. Where these processes are central to the governance of the organisation and part of the value it provides to its volunteers and members, processes should be seen as essential outputs for the sustainability of the NFP. However, as NFPs grow and become more ââ¬Ëprofessionalââ¬â¢ in their management, this type of ââ¬Ëvalueââ¬â¢ from process tends to diminish. 1 Network governance is the relationships between organisations and individuals that is characterised by organic or informal structures, in contrast to bureaucratic structures of contractual relationships. 20 NOT-FOR-PROFIT Figure 2. 2 Efficiency and effectiveness of not-for-profit organisations: drivers and constraints NOT-FOR-PROFIT ORGANISATIONS 21 Production efficiency tends to improve with scale, but mergers and growth can detract from valued processes, particularly in smaller organisations. NFPs can also be reluctant to collaborate to share support services such as back office and fund raising, possibly reflecting the transaction costs associated with establishing joint approaches. There are relatively few intermediaries offering these types of services to NFPs in Australia. This may be due to reluctance of NFPs to spend scarce funds on support activities thus offering little opportunity for such services to develop. Over time, efficient production requires investments in skills, capital, planning, research and relationships that allow the ââ¬Ëbestââ¬â¢ (defined by quality as well as quantity) outputs for the level of inputs. Many NFPs would agree that they face constraints on increasing their production efficiency due to difficulties accessing finance and in freeing up resources to invest in training and enabling technologies such as management systems. These constraints can create a tension between delivering now and being efficient in the longer term. Unlike businesses, where the financial bottom line is a good measure of their effectiveness, NFPs have to rely on other signals. NFP managers may resist honest feedback on effectiveness, or may, as with some donors, regard evaluation as wasted money. Member serving organisations are more likely to get direct feedback from their membership on how they are performing where members can ââ¬Ëvote with their feetââ¬â¢. Client serving organisations, on the other hand, are less likely to get negative feedback especially where clients have no alternative services available. The community development literature of the 1970s stressed the value of ââ¬Ëgrass roots organisationsââ¬â¢ as vested interests of members should result in the best or optimal selection of, and resource allocation to, activities. However, for larger organisations, the allocation of resources to the different activities will usually reflect managementââ¬â¢s views on the contribution these activities make to their community-purpose. If donors and government funders want to influence the allocation of resources tensions can arise even in situations where they have provided the resources. Philanthropy is an important mechanism for allocating resources to organisations and activities that donors see as providing the greatest value for their gift. Given that wealthier individuals have greater ââ¬Ëgivingââ¬â¢ power, it is their (or their foundation managersââ¬â¢) assessment that tends to dominate this allocation. Similarly, large businesses also have the potential to influence activities undertaken by NFPs. The productivity of an organisation improves when it raises the efficiency and effectiveness of its resource use in the short term and when it invests wisely in resources that enhance its efficiency and effectiveness in the longer term. This will improve the productivity of the sector, especially when other NFPs follow suit. 22 NOT-FOR-PROFIT However, the productivity of the sector also improves when resources shift to those organisations that make better use of resources in terms of their contribution to the wellbeing of the broader community (PC 2008). These issues are explored further in chapter 9. The central message here is that NFPs may face significant resource constraints to achieving efficiency and effectiveness. More difficult to address is lack of incentive for some NFPs to minimise costs in the short run, or to invest in finding out how effective their actions are. Indeed, such actions may reduce the return to the NFP management if they interfere with valued processes. In addition, at a sector level, pursuit of community-purpose does not guarantee efficient allocation of resources. In addressing these constraints and challenges, it is useful to understand what drives sector growth and development. 2. 3 What drives sector growth and development? The NFP sector in a broader context The term ââ¬Ëthird sectorââ¬â¢ distinguishes the NFP sector, the for-profit business sector, and the government on the basis of where production occurs. The household sector also engages in production and is ultimately the source of labour and capital. Focusing just on production of goods and services, expansion of production in one sector by necessity reduces production in another sector if resources are fully employed. It is this conceptualisation that views NFPs as undertaking activities that the business sector does not find profitable to undertake, governments lack a mandate to provide, and households cannot undertake alone. In reality the picture (summarised in figure 2. 3) is far more complex: Government engages NFPs, for-profit business, and households (for example, through carer payments) in delivery of goods and services that government funds; consequently there can be some competition for government business. Similarly, the sectors compete for household resources and, in some situations, for markets, a classic example being the market for second hand clothing. Government, for-profit business and households recognise value in community and other activities provided by NFPs (complementarity) and provide resources (funding, in-kind resources and volunteers) to support these activities ââ¬â some are of direct benefit to the funders, such as professional associations and childrenââ¬â¢s sporting activities some are only of indirect benefit to funders, such as community welfare activities, and environmental protection. NOT-FOR-PROFIT ORGANISATIONS 23 Figure 2. 3 Interactions between not-for-profit organisations, government, business and households NFP/Business intersect Trading activities for member benefits Trading activities for revenue to support community-purpose Professional associations NFP/Government intersect Delivery of government funded services Investment in community through NFPs Political parties Households Clients Volunteers Philanthropy Workers Not-for-profit Services to clients/community Services to members Management opportunities Innovation Research Government Support NFPs through regulatory environment direct funding indirect funding (concessions) Influenced by NFPs advocacy for policy changes community expectations for services Business Support NFPs via philanthropy Compete with NFPs for government contracts and ââ¬Ëmemberââ¬â¢ services Benefit from NFP impact on the mediating environment Partnering with NFPs to achieve social outcomes Social capital Legal judicial system Market rules Mediating Environment Natural Environment Governments, for-profit businesses and households sit within a mediating environment with institutional, legal and market rules and conventions and social capital. While the product of history and the natural environment, this mediating environment is not static, but evolves over time as a result of the activities and processes in all four sectors. The mediating environment can both constrain and facilitate the development of the NFP sector. The likely relative scale and roles of the NFP sector depend on the mediating environment and the historical levels of competition and complementarity between 24 NOT-FOR-PROFIT he sectors. The view that NFPs passively fill the gap between what the market delivers and what governments have a mandate to fund is too simplistic; rather the role of NFPs reflects the inherent social compact that exists in a country. Social origins theory, developed by Salamon and Anheier (1997), points to different ââ¬Ëhistorical mooringsââ¬â¢ where the roles of government and the third sector reflect the ââ¬Ëconstellation of historical forcesââ¬â¢. It identifies four types of non-profit regimes: statist, where government social spending is low and non-profit activity is small (such as in Japan) ocial democratic, where government social spending is high and non-profit activity is low (as in Scandinavian countries) corporatist, where government social spending is high and non-profits have a large economic size (France and Germany) liberal, where government social spending is low and non-profit economic activity is large (the US and UK) (Anheier 2005). The scale and scope of the NFP sector depends on the demand for the activities that the sector is well placed to provide, competition for supplying these activities and constraints on the sectorââ¬â¢s ability to respond to these demands and to compete for resources. Sector development is not a defined pathway, rather it is the response of the sector to changes in the nature and scale of demand. The ability of the sector to respond depends on the constraints it faces, including the extent to which NFPs resist change. The evolution of government support for the sector in Australia Historically, Australia fits into the ââ¬Ëliberalââ¬â¢ category, where accessing and funding human services has traditionally been the responsibility of the household. Households purchased these services from the for-profit business sector and NFP (often mutuals established for the purpose). NFP ââ¬Ëcommunity social welfare organisationsââ¬â¢ supplied services to those who lacked a capacity to pay. An implicit bargain between for-profit business and government on industry support underpinned paying workers a ââ¬Ëliving wageââ¬â¢ and workers accepting responsibility for purchasing their own human services. The 1970s saw a major shift toward a welfare state with government taking on a greater role in funding human services. Much of this expansion was achieved through increased public support for NFP service delivery (Smyth 2008). In the 1980s and 1990s, governments moved to a greater reliance on competitive market mechanisms for allocating resources and driving production efficiency. Described as ââ¬Ënew public managementââ¬â¢ this saw the privatisation of government NOT-FOR-PROFIT ORGANISATIONS 25 owned enterprises across a range of industries starting with banking in the 1980s and moving through to utilities, and the application of a competitive neutrality test to government trading enterprises (Banks 2008). Despite governments moving away from producing goods and services, community expectations of what government will fund appear to have risen. Reflecting these two forces, there has been a shift to greater utilisation of segments of the NFP sector by governments for the delivery of services (Lyons 2009b). Government has provided indirect support to the sector in the form of tax concessions from before federation. The access to concessions varies across the jurisdictions, but most are based on a common law definition of charity (established in England in 1891 in Pemselââ¬â¢s case). The Extension of Charitable Purpose Act 2004, sought to clarify that certain purposes (childcare, self-help groups and closed/contemplative religious orders) were indeed charitable. More recently, there has been a growing interest in the ââ¬Ëthird sectorââ¬â¢ as an alternative way of organising production and the allocation of resources (see for example, Blond 2009; Shergold 2009a). NFPs are seen as able to harness network governance to address social issues that markets and government cannot (Barraket 2008). Interest in alternatives to market and government allocation is also seen in the increase in philanthropy (chapter 7), the rising participation in volunteering (chapter 10), and growing engagement by businesses with NFPs (chapter 13). Demand growth and supply constraints on the sector As explored in detail in chapter 4, the sector has grown rapidly over the last eight years. This can be seen as arising from growth in demand, a significant share of which is related to the expansion of government funded services (chapter 12). Demographic factors have also played a role, for example, the baby-boom echo has seen a growth in school-aged children and with this demand for childrenââ¬â¢s activities. Similarly, the ageing of the population and early retirement has created a demand for more leisure and cultural activities. Increasing ethnic diversity of the population has generated new niches for NFPs both in community services and in member services. The ability of the sector to respond to these growing and changing demands depends on the constraints it faces on supply. Consultations and submissions identified four major sources of constraint on NFPsââ¬â¢ ability to grow and develop: Regulatory constraints: For unincorporated associations there are few legal requirements. However, this also limits the scope for activities that require a legal form (such as owning assets, contracting for services and purchasing insurance). NFPs that have a legal form face varying compliance costs, and can 26 NOT-FOR-PROFIT face difficulty with evolving their legal form and with changing their community-purpose. These issues are discussed in chapter 6. Contracting constraints: These apply to NFPs receiving financial support from government for their activities, either in the form of grants or through government purchasing of their services (although not always with full funding). While the funding allows for expansion of NFPââ¬â¢s activities, it generally comes with strings attached. These can include restrictions on other activities, but are more generally related to the delivery of the activity, including specification of quality standards and staff and volunteer qualifications. These issues are the subject of chapters 11 and 12. ? Funding and financing constraints: Unlike for-profit business, where demand comes with funds to purchase the goods and services, many NFPs face demand that is independent of the funding stream. To meet demand, especially in community serving NFPs, NFPs seek funding from government and donations from households and business. Many also look to generate income from their activities. In the absence of p rice as a rationing mechanism, demand will generally exceed supply, and many community-serving NFPs have to ration their services in some way. Member-serving NFPs face less of a funding constraint, but like community-serving NFPs, may face financing constraints which make it difficult to make investments such as in information systems, housing or training for staff. NFPs without a proven cash flow to service debt, or substantial assets for collateral, often have difficulty accessing capital markets. This matter is taken up in chapter 7. Skill constraints: While access to paid labour is strongly influenced by the ability to pay competitive salaries, and hence funding, NFPs are also concerned about access to skills. Many areas of NFP activities are becoming ââ¬Ëprofessionalisedââ¬â¢, resulting in a shift to paid employment to attract qualified workers. This can complement or crowd out volunteer labour. The former situation arises where employees (and their skills) add value to the volunteer experience. It is only in community services that crowding out of volunteers appears to be apparent, for reasons not well understood. In some sectors, notably community services, skill shortages are a sector-wide issue related to low wages and lack of career paths. Boards too need to develop their governance skills as their tasks have become more complex with delivery of government funded services and demands by donors, members and clients for greater accountability. BRI Ferrier (2009) found that most NFP failures stem from inexperienced, weak or sympathetic supervisory groups. These issues are considered further in chapter 10. NOT-FOR-PROFIT ORGANISATIONS 27 Is there a role for government in sector growth and development? Government plays a considerable role in shaping the environment in which NFPs operate, irectly through its regulation of the sector, and indirectly in the ââ¬Ësocial contractââ¬â¢ it has with the community. As discussed above, the latter has shifted from a living wage based arrangement to a social safety net, providing income support to those not able to work or whose wage income is below that required to be selffinancing. In addition, a number of human services are funded by the government on a (non-income tested) need s basis, including health care and disability services. NFPs provide many of these services, some in competition with government or forprofit providers (for example, hospital care and employment services). Some of these government funded services are contestable only between NFPs, while others are delivered by sole providers. The choice by government to involve NFPs as providers involves consideration by government of value for money. Discussed in detail in chapter 12, value for money considerations should include: cost-effectiveness of service delivery ââ¬â and the extent that this depends on the development of relationships with clients complementarity or joint-production with other services ââ¬â which can enhance client wellbeing beyond that arising from the particular service being funded pillovers (positive and negative) associated with the service delivery ââ¬â these arise as a by-product that affects others in the community, such as the utilisation of a community centre as a base for services for other groups, and the benefits that flow on from improvements in the lives of individuals as a result of their engagement with NFPs sustainability of the service deliver y and/or client relationship, where the longterm effectiveness depends on the continued presence of the provider. Governments also invest in NFP activities through grants, and provide indirect support through tax and other concessions. In providing this support, governments usually look for ââ¬Ëadditionalityââ¬â¢ ââ¬â that is, the government funding attracts more resources into NFP activities than would otherwise have been the case. The net value added of expanding NFP activity in this way comes from a combination of greater direct benefits of these activities and higher spillovers than the alternative use of the resources. For household donations, this alternative use might be savings or onsumption. For NFPs, the opportunity cost comes with the diversion of their resources into the activities for which the government provides support instead of other (preferred) activities. In these ways government both increases the funding available to the sector and influences its allocation across the various activities. 28 NOT-FOR-PROFIT Governments, especially state and territory governments, ma y also take a proactive role in sector development. In part this is related to their utilisation of the sector for service delivery. Government investments may be to strengthen the quality and/or financial viability of the NFP service providers, or to increase the number of potential providers and hence provide greater choice for clients and/or government agencies in tendering. But investment in the sector is also related to the role it plays in providing social capital and, in turn as discussed above, the value that this provides to wellbeing. This report looks at the role of government as a regulator of, investor in and procurer of NFP services and activities. It also considers the role of government as a facilitator of philanthropy and the engagement of other sectors with NFPs. These roles differ across the segments of the NFP sector, and for many parts of the sector government plays little role beyond providing a sound regulatory environment. The Commissionââ¬â¢s view is that governmentââ¬â¢s role in sector development should be limited to where it utilises the sector for service delivery and to where it sees considerable community benefit from its investment. This view, that the sector should be largely responsible for its own development, reflects the importance of independence of the sector. The link between government funding and loss of independence has been well recognised: One of the key traditions learned the hard way in the early days nearly 75 years ago, was that to accept funding from outside sources was to create outside interference with the manner of spending, and vulnerability to sudden loss of or short term, not necessarily reliable, funding. (Dr Vanda Rounsefell, sub. DR260, pp. 1-2) The next three chapters turn to measuring the contribution of the sector at an aggregate, organisation and activity level. This is central to improving the understanding of the sector by government funders, philanthropists and NFPs How to cite Government and Not for Profit Accounting, Essay examples
Tuesday, April 28, 2020
The fun they had Essay Example
The fun they had Paper The events of this story take place in distant future, 2157. There are no real schools here, the books printed on paper are replaced by screen books and human teachers are replaced by mechanical ones. The hero of this story Tommy once finds a very unusual book in which words are static. This book describes a school from centuries earlier, where children used to gather in one large building to be taught by a real person. Margin, Tommys younger friend, is very curious, but her mother calls her because it is time for school, where she will be taught by a robot. So, the problem raised by the author in this text is about modern technologies and their influence on people. The extract is written in the form of the third person narration, the narrator doesnt participate in the actions but knows everything about the characters. The narration here is combined with dialogue which takes the most part of the story. The general slant is lyrical and a bit sentimental. Tonality in the story is rather bright and emotional as here is displayed the communication of the children. From the point of view of its composition this text may be vided into four parts: exposition, plot-development, climax and denouement. In drawing the main characters the author resorts to the indirect method of characterization. The author doses ; t state what the characters are like, they are revealed through their dialogues, actions and thoughts. Tommy is 13 year old boy who leaves an impression of serious and curious child. But in his dialogues with Margin he seems quite arrogant. He finds his superiority in the facts that he is older, cleverer and moreover he is the one who found their little treasure a real book. We will write a custom essay sample on The fun they had specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The fun they had specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The fun they had specifically for you FOR ONLY $16.38 $13.9/page Hire Writer As for eleven year old Margin she also seems to be curious and thoughtful and her failure with the tests in geography is caused by her negative attitude to the modern way of teaching. The first part of the story is rather small and it states the Tommys discovery of the book. Then comes plot development where this book is described. The words stood still in it instead of moving like on a screen. The indirect onomatopoeia à «crinkly pagesà » underlines its antiquity. Tommy ; s euphemism à «Geeà » shows us his astonishment about this discovery. When Margin gets to know that it s about school she becomes scornful as she hates school. The parallel constructions à «Margin always hated school, but now she hated it more than everà », à «test after test in geography and she had been doing worse and worseà » emphasize her irritation towards the mechanical teacher. It is evidently contrasts with the County Inspector who comes to repair it. He was a round little man who smiled at Margin, patted her head, gave her an apple and took the hateful teacher apart. The gradation large ND black and ugly once more stresses Margin s attitude towards the mechanical teacher and her unwillingness to be taught by it. So she asks Tommy why would anyone write about the school. Tommy looks at her with very superior eyes, this epithet and his colloquial stupid, his reference to Margin, proves the boy s arrogance. He answers that this is old kind of school where a teacher was t regular, it was a man. And here the story reaches its climax. Margin is very surprised about it, she says that a man sin t smart enough and that she doses t want a strange man in her house. Tommy screams with laughter, that shows his attitude again and tells Margin about special buildings where kids were taught together. Margin is amazed about all this facts and wants to read more. The denouement comes when Margin ;s mother calls her to go to school. In the classroom the girl thinks about the kids of the old kinds of schools, about the fun they had and we can see that she really envies them. By using informal vocabulary, colloquial words and short simple sentences the author draws the characters of the children and creates unconstrained mood.
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