...Kansas is a state that is shaped like a rectangle and is full of plains, grasses, flowers and people who sing the cheerful state song. The story of how Kansas became a free state is very interesting. Home on the Range is the state song and the state bird is the western meadowlark. The big hairy buffalo is the state animal and the state insect is the small stinging honey bee. Also interesting is the worlds biggest recorded pallasite was found in Kansas. Kansas was named after the Native American word Kanza, meaning “people of the south wind.” The people of Kansas were considering whether or not Kansas should become a slave state. There was such a balance of opinion that it took four attempts at writing a constitution by congress. The battle raged on often needing the help of federal troops. In 1850 the people of Kansas approved a constitution prohibiting slavery. The senate’s refusal to admit Kansas as a state, the issue exploded into a national political problem. In order to be admitted there had to be a big shift in power in the senate and the presidency. It wasn’t until January 29, 1861 that the constitution making Kansas the 34th state reached President James Buchanan’s desk and was signed. This January we will celebrate the 150th birthday of Kansas. Home on the range, the state song of Kansas, was originally a poem called My Western Home by Dr. Brewster M. Higley near 1872. The music was written by a friend of Higleys named Daniel E. Kelly. It was officially...
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...Kansas Government Carole Bowman POL/215 June 27, 2010 Brandon Whipple Kansas Government The national government is made up of smaller state governments whose constitutions and inner workings are based on the national government’s constitution as a base guideline. We will look at the Kansas government to see what their main components of government are; we will also look at state services to see how they are handled. As we touch on these subjects we will also look into some of the services the judicial, educational, and social service systems have to offer. The last area we will touch on is the funding Kansas has and how Kansas government uses it. Main Components The main components of the Kansas Government are those of a bicameral government. A bicameral government is a two house government that has their checks and balances in order. Kansas has the executive branch that consists of the governor, lieutenant governor, the secretary of state and the attorney general. The legislative branch that consists of the two houses of government the house of representative and the senate. The judicial branch that consists of one Supreme Court, district courts, and other courts tandem to the law of the state Kansas (Kansas S. o., Kansas State Library, 2012). State Services The government has to provide the services for handicapped or mentally or physically incapacitated persons as in institutions for the good of the people. The government will also help with financial...
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...and prevalence of slavery. There were extremely rich, each with enslaved people. The difference was escalating between both regions, and people belonging to those regions they identified themselves as different people. The difference led to the Civil war in the end. Kansan is 1850’s The state of Kansas possesses a central place in civil war history, as well as, the pre civil war era. Before the beginning of civil war, Kansas was undergoing fights between pro-slavery and anti-slavery groups. The tension was centered to address the notion, whether Kansas would be regarded as slave or a Free State territory or a slave state territory Negros (Kleppnerr, p. 300-316). The issue was to maintain peace between Abolitionists and slave holders. The slavery and its opposing groups initiated war on Kansas border in 1850, which is known as ‘the border war’. Since, the government decided to shift a huge number of Native Americans to Kansas, the decision was made due to Kansas geographic location to Indian Territory. The people of Kansas were condemning it, and see slavery as a justified conduct on Part of democratic United States. They were stringent towards the slavery, as they believed Kansas was being made of to the Negros...
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...The importance and influence of the Kansas-Nebraska Act is largely understated in American history concerning the outbreak of the civil war, the birth of the Republican party, and the ongoing struggle over states’ rights versus a consolidated federal power. Three such classic American struggles all relate to the principle of popular sovereignty brought into question by the legislation introduced and designed by the Democratic Senator of Illinois, Stephen A. Douglas. (Joy article) The Kansas-Nebraska Act was introduced to congress on January 4, 1854. The sponsor, Stephen Douglas, proposed the act with all intents and purposes to clinch a transcontinental railroad route that would run northbound and directly benefit his constituency of Illinois,...
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...Kansas City Zephyrs Baseball Club, Inc. Answer and submit these two questions for each item in dispute: Who's correct and why? for the Kansas City Zephyrs (6 points). In this baseball accounting dispute case I would rule towards the side of the players. First and foremost, their case on roster depreciation is a good point, because one, this is not done in any other industry when referring to staff or labor, and from a performance standpoint the way you may be able to determine if depreciation is present it could be determined by how much a player is playing in comparison to the previous year(s). And in most cases if a player is actually “depreciating”, they will be put on waivers or released. Next, deferred salaries should be accounted for in the fashion as pointed out by the PBPA, because if the owner’s actually do not pay this money in this fiscal year then that money would be assumed to be earning interest or invested. The third point, referring to stadium operations would definitely need to be analyzed extremely close, because any situation where monies shifting from the right pocket to the left pocket, the rates can not vary from the going rate for these services or properties, because otherwise those transactions might as well be laundering. Ultimately, the accounting policies and procedures practiced by the owners would lend one to question all of their financial reports because their acts up until this point would cause you to think antitrust issues could...
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...PROJ | MODEL | TYPE | STRUCTURAL | ELECTRICAL | EXT. PAINTING | INT. PAINTING | GLASS WINDOW | CARPENTRY & TILE WORKS | Concrete Moulding | Steel Railings | Private Pole | | | | OLD | ADJUSTED | OLD | ADJUSTED | OLD | ADJUSTED | OLD | ADJUSTED | OLD | ADJUSTED | OLD | ADJUSTED | OLD | ADJUSTED | OLD | ADJUSTED | OLD | ADJUSTED | kansas | JANUARY | | - | 100,000.00 | - | 15,000.00 | - | 13,000.00 | - | 6,974.00 | - | 90,094.00 | - | 60,508.25 | - | 11,444.75 | 23,000.00 | 24,800.00 | - | 1,200.00 | | FEBRUARY | | - | 100,000.00 | - | 15,000.00 | - | 13,000.00 | - | 6,818.80 | - | 51,150.00 | - | 55,000.00 | - | 10,500.00 | 17,000.00 | 18,300.00 | - | 1,200.00 | | MARCH | | - | 100,000.00 | - | 15,000.00 | - | 13,000.00 | - | 4,527.50 | - | 42,315.00 | - | 40,000.00 | - | 620.00 | 15,000.00 | 16,200.00 | - | 1,200.00 | | APRIL | | - | 100,000.00 | - | 15,000.00 | - | 13,000.00 | - | 3,847.83 | - | 42,315.00 | - | 40,000.00 | - | 526.93 | 15,000.00 | 16,200.00 | - | 1,200.00 | | MAY | | | 100,000.00 | | 15,000.00 | - | 13,000.00 | | 3,065.12 | | 42,315.00 | | 40,000.00 | | 419.74 | 15,000.00 | 16,200.00 | | 1,200.00 | | JUNE | | - | 100,000.00 | - | 15,000.00 | - | 13,000.00 | - | 4,644.60 | - | 34,100.00 | - | 30,000.00 | - | 820.00 | 7,900.00 | 8,500.00 | - | 1,200.00 | | JULY | | - | 100,000.00 | - | 15,000.00 | - | 13,000.00 | - | 3,076.65 | - | 34,100.00 | - | 30,000.00 | - | 660.08 | 7,900.00 | 8,500.00 | - | 1,200.00 | |...
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...For the Kansas City Zephyrs, answer and submit these two questions for each item in dispute: Who's correct and why? Roster Depreciation The owners. From 1977 to 2004, sports team owners were allowed to treat 50 percent of the team purchase price as an asset depreciable over no more than 5 years. Deferred portion (20%) of compensation The owners. It is an accrued expense, The Company may owe its own players’ salaries and wages for work performed, but not yet paid. Even though they are to be paid at some future date, they are indicated on the firm's balance sheet from when the firm can reasonably expect their payment, until the time they are paid. Singing bonus The players. Signing bonuses have to be capitalized and amortized over the lives of the contracts. This is because players are signed to play for the team to provide benefits over the lives of their contracts. Non-roster guaranteed payment The players. Payments to the non-roster guaranteed contracts should be expensed when they are paid. A provision has to be set up. A reliable estimate has to be made of the amount of the obligation based on the past history on probability of players getting injured and not being picked by another team. Stadium rent The owners. The stadium pricing agreement would have to go through a market valuation to see if it provided transparency and accuracy. As related party transactions cannot be presumed to be carried out on an arm's-length basis unless such representations can be...
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...KANSAS CITY ZEPHYRS BASEBALL CLUB This case has three fundamental issues 1. Roster depreciation; 2. Player compensation; 3. Transfer pricing of related party operations (stadium costs); 1. Roster Depreciation (I side with the Owners) The owners recognize depreciation as of a value placed on the player roster at the time the baseball club was purchased. They do this for two reasons. 1. It lowers the value of the team and second for tax purposes. This is very legal and is normally used unless the company wants to show a higher profit. However, the team’s roster is usually its biggest assets and the only reason the owners are doing this is to show lower profits and pay less taxes 2. Player Compensation (I side with the Owners) Players compensation is a significant part of the teams expenses. The team uses accrual accounting which recognizes revenues to expenses at the time in which the transaction occurs rather than when payment is made. Although players’ compensations are not paid immediately in cash it is very likely the team will pay them. If the team does what the players suggest and deffers compensation expenses it would not show accurate expenses and therefore over value itself. 3. Transferg pricing of related party operations: (I side with the players) This is a common accounting practice. Our company actually does this with payroll. We have a staffing agency that operates our nursing homes. We charge for LPN and RN double what we pay them. This way...
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...Kansas City Zephyrs Case Study Chad Dellworth Case: Kansas City Zephyrs Baseball Club: A Baseball Accounting Dispute ACCT 6350 1. How Should Bill Ahern resolve each of the accounting conflicts between the owners and the players? After meeting with both the owners and the players, Bill concludes that the three main accounting areas of concern between both parties are: * 1) Roster depreciation * 2) Player compensation * 3) Owners’ stadium fees In all of three of these conflicts, I noticed that the players tend to make more assumptions about the owners’ intentions than they do factual statements regarding sound accounting principles. I only mention this because Paul, the players’ lawyer, felt that the owners were being greedy and “hiding” profit in their accounting books rather than split their extra income with the players. According to our class reading Accounting for Property, Plant, and Equipment and Other Assets, all assets—in this case being the players—have a depreciation value. Unfortunately, PBPA goes against this statement by claiming that the players shouldn’t be depreciated at all; in fact, they went as far as to say that the players add value if anything. Now I don’t exactly claim to be an expert on baseball myself, but I know enough to safely say that baseball players tend to wear down over time. For example, pitchers are known for having shorter careers by throwing out their arm. Therefore playing baseball has to be taxing, not to mention...
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...Bleeding Kansas Kansas is a great state in so many ways, so why would it have such a harsh name like Bleeding Kansas? Kansas is home to so many great things like The Legends and Crown Center. While Kansas is home to so many great things, it's also home to some not so great things. Kansas has gotten its name due to the slave state argument, John Brown, and all the violence that had taken place in that time. In the slave state argument there was two sides, the bushwackers and free staters. The bushwackers were the pro slavery people. The bushwackers believed they had the right to own people, and got their name because of how they would go around whacking bushes looking for slaves. The free staters on the over hand, got their name because they believed that people should not have the right to own other people. When it was time to vote to see whether Kansas was going to be a free state or a slave state, bushwhackers and free...
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...Bleeding Kansas was a period on Kansas history that was important to the elimination of slavery. When kanas was made a state, it was made in the side of the united states that supported slavery. The actual state on the other hand did not support slavery. Being in this type of area drew people from other states to go to Kansas and vote to make it a slave state. Kansas was still voted a free state and other states didn’t like that. It did make a difference because already people were mad about this. There was also a slave state next to it called Missouri. This state supported slavery and owned slaves. Because Kansas was a free state slaves escaped and went to Kansas. States around Kansas were not happy about this. They hired bounty hunters to...
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...Chapter 1 1-7. The leading export industries in Kansas State are Transportation: Wichita produces 50 % of general aviation aircraft in the United States and 40% of the global supply. The computer industry comes second with 31.7%, and finally electrical equipment 20.5%. The leading export firms are Agrex Inc., Flint Hills Resources, Invista, National Beef Packing Co., Searles Valley Minerals, Cargill, Koch Supplies, and General Motors, Spirit Aero systems Inc, Koch Industries, Bombardier Aerospace, Hawker Beechcraft and Hills Pet Nutrition. According to the US department of Commerce, Kansas is the 27th biggest exporter in the US with total exports of $12.5 billion in 2008. The impact of export in Kansas economy are increased employment, increased production, income investment and increased standard of living. Places to go for information are: Kansas Chamber of Commerce, SBA: Small Business Administration, U.S. Department of Commerce, U.S. department of Labor, and U.S. department of Agriculture. In order to promote domestic exports, the Kansas Department of Commerce’s Trade Development Division sponsors the Kansas International Trade Show Assistance Program. The state government helps small companies grow and be more competitive in the market by giving subsidies, tax breaks, and job trainings, devalue lands so companies can afford them, and lobby companies to relocate to Kansas. 1-8. Franchising is a business arrangement that utilizes an agreement to license, control and...
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...The primary source that I’m using is a letter that was sent to John Brown, an abolitionist that was prominent during the whole “Bleeding Kansas” event. This letter was written by Mahala Doyle, the wife and mother of some of Brown’s victims on the Pottawatomie massacre. The message was dated the 20th of November 1859 in Chattanooga, Tennessee and was sent to John Brown, prior to his execution in Charleston at Harper’s Ferry. The Pottawatomie massacre was a significant event in American history because it was not only a reaction to the Sacking of Lawrence, Kansas but it gave some insight onto why it can be argued that “Bleeding Kansas” wasn’t just suffering in a manner of physical trauma, with all the killing and maiming but also emotional, there was much uncertainty when it came to ethics that dealt with the slavery abolitionist movement. After the Pottawatomie massacre, the man who was mainly responsible for such a brutal event received a letter from Mahala Doyle....
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...Economic Impact of a Casino in Wyandotte County, Kansas It is estimated that more than a quarter of the U.S. adult population, 56 million people, visit casinos annually. Making over 371 million trips to casinos, Americans spend $30 billion each year in these facilities. Casinos also employ over 360,000 people and contribute more than $5.2 billion annually in direct gaming taxes to state and local governments. Casinos are favored by politicians for several reasons; gaming taxation being one of the main reasons. Casino revenue is taxed at a much higher rate than other types of businesses. However, the economic impact of casinos is dependent on the location and surrounding population base. Casino spending displaces spending that would occur elsewhere in the local economy. [pic] The purpose of this study is to evaluate the cost and benefits of the impact of a destination casino resort in Wyandotte County, Kansas. There are several proposals in the mix for building this facility near the Kansas Speedway, Cabela’s, and the Legends Shopping Center. In an article in the KansasCityKansan.com on Wednesday, March 19, 2008, it was reported that one of the groups who has a proposal for the casino, Sands Kansas, LLC, is hosting a job fair long before they have received final approval from the Kansas Lottery Commission. This group is proving that they are serious about their proposal and are going to great lengths to engage women and minorities. We will evaluate...
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...Arguably the biggest game of Sunday’s action is between the Atlanta Falcons and Kansas City Chiefs. Both teams have a playoff berth within their grasp, but with their divisions being as tough as they are, nothing is given – not even a chair at the postseason table. These two squads aren’t complete polar opposites, but there are far more differences than similarities. The Falcons have the best offense in the league, throwing it up and down the field with the greatest of ease. The Chiefs, on the other hand, make their living by playing physical defense, limiting what teams can do on offense. It just so happens that this is the perfect formula for beating the high-octane Falcons – and it’s exactly why the Chiefs will win Sunday’s game. The Falcons’ best weapon is Julio Jones. He leads the league in receiving yards with 1,140 to go with five touchdowns. He has the most 20-yard receptions (21) and averages an absurd 17.5 yards per catch. Not to mention, Jones is the most versatile receiver in the NFL. He can go deep on the outside, run crossing routes and obliterate man coverage in the slot or take a screen pass 40 yards for a touchdown....
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