Saturday, February 15, 2020

Transportation Policy-The paper will discuss the negative impacts of Research - 1

Transportation Policy-The will discuss the negative impacts of free off-street parking and possible solutions to counteract such problems - Research Paper Example ntrols by the ownership of the shopping malls, the development of free off street parking space has been considered as one of the poorest planning events in the history of building (Mukhija & Shoup, 2006). Due to the presence of free off street parking, several Americans have continued to prefer the use of personal cars. However, the state and federal government have been denied an opportunity to increase the revenue collection as mall owners continue to use this approach as a way of attracting customers. It is a good economic policy to have measurable cost for off street parking to enable regional and state governments to enhance their revenue collection activities (Mukhija & Shoup, 2006). The increasing population of motorists in the United States has created the need for the development of proper parking strategies to eliminate the challenges associated with increased vehicle population. Generally, it is estimated that the overall cost of parking ranges from $250 to $2000 which are calculated without the inclusion of other charges. Municipalities across the country have continued to face the challenge of increased management costs and the destruction of the parking spaces due to improve parking arrangement and lack of control on private malls. The emergence of different structures across the towns has reduced the efficiencies and room for the development flexible designs for parking lots (Mukhija & Shoup, 2006). The adoption of different parking strategies has different impacts on the economy and the environment of the country. off street parking facilities impacts on the development and economic benefits of central business districts in a number of ways which makes this approach less effective in busy towns. Due to the nature of our development, the landscape has continuously been occupied with cars as members of the public prefer using private cars as opposed to the public transport system. In most instances, cars spend 95% of their life parked and this has

Sunday, February 2, 2020

Acounting for pensions Essay Example | Topics and Well Written Essays - 250 words

Acounting for pensions - Essay Example However, most employers invest the pensions to be managed by a separate entity. The entities that manage the pensions recognize the assets and liabilities on their net values. The accounting practices for pensions faces a lot of criticism such as lack of clarity in the disclosure of the postretirement accounting information. The accounting practices ignored the importance of full recognition of the effects of pension contracts on the company’s performance. For this reason, a big deal of pension contract related costs are borne by the users of such information. Secondly, some investors have expressed concerns on the reporting of gains and losses. They propose the elimination of the smoothing of gains and losses as allowed under GAAP. This method should be replaced by a separate recognition of pension plan’s assets and liabilities on the balance sheet. Lastly, preparers criticize the short-term approach to accounting for pension transactions (The United States Securities and Exchange Commission 49 – 59). In view of the above criticism, the staff members propose an improvement regarding the accounting practices. First, they suggest a long-term approach to accounting for pensions since the post retirement contract is long-lived. Second, further disclosures besides those contained in the financial statements should be provided to ensure further clarity of the contents of the financial statements. Lastly, the staff proposes that issuers should give more time the preparation of the postretirement financial information in order to facilitate the provision of more useful information to the users (The United States Securities and Exchange Commission 107 – 108). The United States Securities and Exchange Commission. N.d. Report and Recommendation Pursuant to Section 401 (c) of the Sarbanes-Oxley Act of 2002 On Arrangements with Off-balance sheet Implications, special purpose