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same regardless of the basis of accounting or measurement focus used by the entity or fund to which the liability applies. However, the recording of the liability and recognition of compensation expense or expenditure in preparing fund financial statements will be different based on whether the liability relates to a governmental fund (which uses the modified accrual basis of accounting and the current financial resources measurement focus) or a fund or entity that uses proprietary fund accounting (which uses the accrual basis of accounting and the economic resources measurement focus). The government-wide financial statements report the liability and compensation expense using the accrual basis of accounting and the economic resources measurement focus. Basic Principle The underlying principle for accounting for compensated absences is that a liability for compensated absences that are attributable to services already rendered and are not contingent on a specific event outside the control of the employer and the employee should be accrued as employees earn the rights to the benefits. On the other hand, compensated absences that relate to future services or are contingent on a specific event outside the control of the employer and employee should be accounted for in the period those services are rendered or those events take place. While this conceptual principle sounds good, to put it into practice the three main types of compensated absences vacation, sick leave, and sabbatical leave need to be examined individually to determine when to actually calculate the liability. Vacation Leave (and Other Compensated Absences with Similar Characteristics) GASBS 16 requires that a liability be accrued for vacation leave and other compensated absences with similar characteristics and should be recorded as the benefits are earned by the employees if both of these conditions are met.



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Millon, T. (2003). It s time to rework the blueprints: Building a science for clinical psychology. American Psychologist, 58, 949 961. Murray, H. A. (1938). Explorations in personality. New York: Oxford University Press. Reich, W. (1949). Character analysis (3rd ed.). New York: Farrar, Straus and Giroux. Rosenzweig, S. (1936). Some implicit common factors in diverse methods of psychotherapy. American Journal of Orthopsychiatry, 6, 412 415. Russell, B. (1945). A history of Western philosophy. New York: Simon & Schuster. Strack, S., & Lorr, M. (Eds.). (1994). Dif ferentiating normal and abnormal personality. New York: Springer.





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EXIF, which stands for Exchangeable Image File Format, contains information about how your camera created the picture. This includes settings you applied and others that are defined by the camera s manufacturer. In fact, EXIF holds the information that helps desktop printers interpret how a photo should best be reproduced to recreate color and exposure as the camera had first defined it. (See 12.) IPTC refers to fields that conform to standards set by the International Press Telecommunications Council. These can include headlines, captions, copyright notice, location, specific codes for subject and scene, and so forth. If you work with a newspaper, they may require that the IPTC fields be filled out in certain ways to make it easier to slot your pictures into their databases. But you don t have to work for a newspaper to take advantage IPTC metadata files. XMP is Adobe s Extensible Metadata Platform, which is used to organize and store data in Adobe Bridge, Photoshop, and the rest of Creative Suite.

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Make a list of all the words that come to mind when you think of the word anger. Don t think about it just write. Notice how many of the words that you wrote down have negative connotations. Now think of as many words as you can that have a positive or affirming connotation when you think of the word anger. See if you can come close to balancing the number of negative words you wrote in item 1.

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