History at Great Zimbabwe Essay Example | Topics and Well Written Essays - 500 words

History at Great Zimbabwe - Essay Example However, I should say, Beach's presentation of early civilization and how the Great Zimbabwe started in the 16th century dealt with deeper level of understanding. Based on the theories and studies, the author is stating that the Great Zimbabwe is politically static community showing generational dynastic activities. The Author used Huffman's archaeological study on Portuguese documents using the "Shona" as oral traditions and the Venda Anthropology to explain well the mysterious developments on Great Zimbabwe. These traditions were based on the early ruins of the civilization and the modern Shona cultures to clearly explain the connections, evidences and origins of how it started. Mutapa Oral Traditions were also brought up as the author believed that it is where state formation came from and manifested for three centuries giving details on different socio-political plans of the Great Zimbabwe. It was then also considering that Mutapas lived on the high house wherein seen to be the "rulers" of the early civilization. "Snakes" and "Birds" were cited by the author referring on different geographical representation of people within the community and the hierarchy of the so-called "rulers". Though, presented with inconsistencies on each arguments still "oral traditions" has been a reliable assumptions on Great Zimbabwe over the 600 years. "The Great Enclosure" was used to state the

The Future World System Essay Example | Topics and Well Written Essays - 1500 words

The Future World System - Essay Example According to realists, anarchy and polarity are the two types of systems dominant on the globe today. Anarchy refers to a situation in which the state holds the ultimate power and authority. Polarity is concerned with the number of sates that exercise power over other states in the international arena states (Haas 235). The liberals are of the thought that the international system is anarchical in which individual states act out of self-interest in an effort to preserve their sovereignty (Haas 55). On their part, radicals view the international system as being characterized by stratifications pitting the haves and the have-nots against one another (Haas 251). This stratification is brought about by the availability of resources in individual states, whereby the states with a lot of resource exercise power over those with limited resources. Constructivists differ with the other theorist by asserting that international relations are not characterized by material resources, but rather by social norms (Haas 235). Polarity is a type of international relations system that is advanced by realists who argue that international politics are controlled by a certain number of states where power is concentrated, allowing these states to exert power over inferior states (Arreguin-Toft & Mingst 243). As such, there exist three forms of polarity that exist in international relations. A unipolar system is characterized by a situation in which a single state has absolute power over international politics. Currently, the United States is considered the most powerful state in the world, meaning that the international arena is unipolar. When two rival states are fairly equal and exercise the same level of influence over international affairs, then the international system is considered as bipolar. A perfect example of a bipolar system is the state of affairs after World War II which set the United States against the Soviet Union during the Cold War. In a multipolar

Operation Managenent Essay Example for Free

Operation Managenent Essay After completing this chapter, you should be able to: 1. Define the term operations management. 2. Identify the three major functional areas of organizations and describe how they interrelate. 3. Identify similarities and differences between production and service operations. 4. Describe the operations function and the nature of the operations managers job. 5. Summarize the two major aspects of process management. 6. Explain the key aspects of operations management decision making. Briefly describe the historical evolution of operations management. . Characterize current trends in business that impact operations management. Chapter 2 Competitiveness, Strategy, and Productivity After completing this chapter, you should be able to: 1. 2. 3. 4. List the three primary ways that business organizations compete. Explain five reasons for the poor competitiveness of some companies. Define the term strategy and explain why strategy is important. Discuss and compare organization strategy and operations strategy, and explain why it is important to link the two. 5. Describe and give examples of time-based strategies. 6. Define the term productivity and explain why it is important to organizations and to countries. 7. Provide some of the reasons for poor productivity and some ways of improving it. Chapter 3 Forecasting: 1. List the elements of a good forecast. 2. Outline the steps in the forecasting process. 3. Evaluate at least three qualitative forecasting techniques and the advantages and disadvantages of each. 4. Compare and contrast qualitative and quantitative approaches to forecasting. 5. Describe averaging techniques, trend and seasonal techniques, and regression analysis, and solve typical problems. Explain three measures of forecast accuracy. 7. Compare two ways of evaluating and controlling forecasts. 8. Assess the major factors and trade-offs to consider when choosing a forecasting technique. Chapter 4 – Product and Service Design: 1. Explain the strategic importance of product and service design. 2. Identify some key reasons for design or redesign. 3. Recognize the key questions of product and service design. 4. List some of the main sources of design ideas. 5. Discuss the importance of legal, ethical, and sustainability considerations in product and service design. 6. Explain the purpose and goal of life cycle assessment. 7. Explain the phrase the 3 Rs. 8. Briefly describe the phases in product design and development. 9. Name several key issues in manufacturing design. 10. Recognize several key issues in service design. 11. Name the phases in service design. 12. List the characteristics of well-designed service systems. 13. Assess some of the challenges of service design. Chapter 5 Strategic Capacity Planning for Products and Services: 1. 2. 3. 4. 5. Summarize the importance of capacity planning. Discuss ways of defining and measuring capacity. Describe the determinants of effective capacity. Discuss the major considerations related to developing capacity alternatives. Briefly describe approaches that are useful for evaluating capacity alternatives. Chapter 6 Process Selection and Facility Layout: 1. 2. 3. 4. 5. 6. Explain the strategic importance of process selection. Describe the influence that process selection has on an organization. Compare the basic processing types. Explain the need for management of technology. List some reasons for redesign of layouts. Describe the basic layout types, and the main advantages and disadvantages of each. Chapter 7- Work Design and Measurement: 1. 2. 3. 4. 5. Explain the importance of work design. Compare and contrast the two basic approaches to job design. Discuss the advantages and disadvantages of specialization. Explain the term knowledge-based pay. Explain the purpose of methods analysis and describe how methods studies are performed. 6. Compare four commonly used techniques for motion study. 7. Discuss the impact of working conditions on job design. 8. Define a standard time. 9. Describe and compare time study methods and perform calculations. 10. Describe work sampling and perform calculations. Compare stopwatch time study and work sampling. 12. Contrast time and output pay systems. Chapter 8 Location Planning and Analysis: 1. 2. 3. 4. 5. Identify some of the main reasons organizations need to make location decisions. Explain why location decisions are important. Discuss the options that are available for location decisions. Give examples of the major factors that affect location decisions. Outline the decision process for making these kinds of decisions. Chapter 9 – Management of Quality: 1. 2. 3. 4. 5. 6. 7. 8. 9. Define the term quality as it relates to products and as it relates to services. Explain why quality is important and the consequences of poor quality. Identify the determinants of quality. Distinguish the costs associated with quality. Compare the quality awards. Discuss the philosophies of quality gurus. Describe TQM. Give an overview of process improvement. Describe and use various quality tools. Chapter 10 – Quality Control: 1. List and briefly explain the elements of the control process. 2. Explain how control charts are used to monitor a process, and the concepts that underlie their use. Chapter 11 Aggregate Planning and Master Scheduling: 1. Explain what aggregate planning is and how it is useful. 2. Identify the variables decision makers have to work with in aggregate planning and some of the possible strategies they can use. 3. Describe some of the graphical and quantitative techniques planners use. 4. Describe the master scheduling process and explain its importance. Chapter 12 – MRP and ERP: 1. Describe the conditions under which MRP is most appropriate. 2. Describe the inputs, outputs, and nature of MRP processing. 3. Explain how requirements in a master production schedule are translated into material requirements for lower-level items. Discuss the benefits and requirements of MRP. 5. Explain how an MRP system is useful in capacity requirements planning. 6. Outline the potential benefits and some of the difficulties users have encountered with MRP. 7. Describe MRP II and its benefits. 8. Describe ERP, what it provides, and its hidden costs. Chapter 13 – Inventory Management: 1. Define the term inventory, list the major reasons for holding inventories, and list the main requirements for effective inventory management. 2. Discuss the nature and importance of service inventories. 3. Explain periodic and perpetual review systems. 4. Explain the objectives of inventory management. 5. Describe the A-B-C approach and explain how it is useful. 6. Describe the basic EOQ model and its assumptions. 7. Describe reorder point models. 8. Describe situations in which the singleperiod model would be appropriate. Chapter 14 – JIT and Lean Operations: 1. 2. 3. 4. 5. Explain what is meant by the term lean operations system. List each of the goals of a lean system and explain its importance. List and briefly describe the building blocks of lean. Identify the benefits of a lean system. Outline the considerations important in converting a traditional mode of operations to a lean system. 6. Point out some of the obstacles that might be encountered when converting to a lean system. 7. Describe value stream mapping. Chapter 15 – Supply Chain Management 1. 2. 3. 4. 5. 6. 7. 8. 9. Discuss the key issues of supply chain management. Name the recent trends in supply chain management. Summarize the motivations and risks of outsourcing as a strategy. State some of the complexities that are involved with global supply chains. List some of the strategic, tactical, and operational responsibilities of supply chain management. Give examples of some advantages of e-business. Explain the importance of supplier partnerships. List the requirements of an effective supply chain. Name some of the challenges in creating an effective supply chain. Chapter 16 Scheduling 1. 2. 3. 4. 5. 6. Explain what scheduling involves and the importance of good scheduling. Describe scheduling needs in high-volume and intermediate-volume systems. Describe scheduling needs in job shops. Use and interpret Gantt charts, and use the assignment method for loading. Give examples of commonly used priority rules. Summarize some of the unique problems encountered in service systems, and describe some of the approaches used for scheduling service systems. Chapter 17 – Project Management: 1. Discuss the behavioral aspects of projects in terms of project personnel and the project manager. 2. Explain the nature and importance of a work breakdown structure in project management. 3. Give a general description of PERT/CPM techniques. 4. Construct simple network diagrams. 5. List the kinds of information that a PERT or CPM analysis can provide. 6. Describe activity crashing and solve typical problems. Management of Waiting Lines After ompleting this chapter, you should be familiar with waiting line terminology, be able to solve typical problems using the models presented in this chapter, and answer these questions: 1. Describe what imbalance does the existence of a waiting line reveal? 2. Explain what causes waiting lines to form, and why is it impossible to eliminate them completely? 3. Describe what metrics are used to help managers analyze waiting lines? 4. Explain what are some psychological approaches to managing waiting lines, and why might a manager want to use them? 5. Explain what very important lesson does the constant service time model provide for managers?

Who Was Benjamin Franklin Religion Essay

Who Was Benjamin Franklin Religion Essay Benjamin Franklins ideas on God and human nature were significantly different from the puritan norm at the time.   While Franklin saw God as a good and wise creator, the puritans feared Him as an almighty being.   The puritans saw human nature as the ultimate conduit for sin, while Franklin believed that humans as products of God were good at heart.   Franklin believed in a God discrete from both mans activity on earth and the puritan ideal of who He was, and in humans not as slaves to sin and redemption, but as masters of their own destiny. Puritanism was a very widely held belief system in the early colonies. A direct descendant of Calvinism, Puritanism had strong roots among a vast number of the colonists throughout early American settlements. As a sect of Christianity, they believed in the bible as the word of God, and Jesus as Gods son. It was common for puritans of the time to fear God and look at all misfortune that befell them as punishment for their sins. And as it struck my hand, so it struck my heart; for I suddenly rose up and went into a wood; and there I cried bitterly, and now concluded that God, God had found me out. (Dane, 4) The puritan God can almost be seen as a tyrannical leader; one who strikes fear into the hearts of His subjects, yet demands their love and respect. Franklins semi-present creator-God was distinctly different from that of the punishing overseer of the puritans. Franklin was one of few deists at the time. It is said that had he published his deism tract thirty years earlier, he would have risked imprisonment and execution in the British Empire. The norms of the time, the puritans, were an overwhelming majority. The puritan God was always there, always watching over his creations. As John Dane repeated from his mother, à ¢Ã¢â€š ¬Ã‚ ¦Go where you will, God he will find you out. (Dane, 2) The puritans spent their lives with the ever present notion of Gods wrath hanging over their shoulders. Franklins God was not the same entity. He was the creator, and that to Franklin was as far as His relationship with man went. God did not inspire man to write the books of the bible, nor did he send His Son to die on a cross for mans sin. à ¢Ã¢â€š ¬Ã‚ ¦after doubting by turns of several pointsà ¢Ã¢â€š ¬Ã‚ ¦ I began to doubt of Revelation itself . (Franklin, 5) Franklins God gave man life and free will, and then gave him the reigns to control his own destiny. The puritan conception of human nature was based on the idea of original sin. Original sin is a term used to describe the bibles story of Adam and Eve eating the fruit from the tree of good and evil under temptation of Satan. Puritans believed that because of this original sin, humans are all inherently corrupt and impure of mind; because man is born into sin, it is impossible for him to escape it. Your best duties are tainted, poisoned, and mingled with some sin, and therefore are most odious in the eyes of a holy God. (Wigglesworth, 4) In the eyes of the church, the only redeeming quality of human nature was that they themselves were made by God. They were obedient to God and His word because they were afraid of his punishment. The only hope the puritans had in life was that they might be chosen in Gods eyes as worthy of redemption. Franklin saw the nature of humans in a very different light. While he did look to God for wisdom and insight, he believed that man could be good without God. He came to this conclusion not with religion, but with intellect and logic. He created a list of thirteen virtues that he believed could bring a man to moral perfection. These too were not created with any particular religious sect in mind, but rather with the idea that all people could better themselves through them. à ¢Ã¢â€š ¬Ã‚ ¦that vicious actions are not hurtful because they are forbidden, but forbidden because they are hurtful, the nature of man alone consideredà ¢Ã¢â€š ¬Ã‚ ¦ (Franklin, 15) He believed that evil or morally wrong actions were wrong, not because God said so, but because they were hurtful to humanity. Human nature by itself was not corrupt, and it was possible for a man to be truly good. Franklins beliefs on human nature were different in many ways than that of the puritans. While the puritans saw man as essentially evil from conception, Franklin saw man as able to create his own destiny. While both parties believed in God as being important to the life of men, Franklin saw his importance as more of a guide, and less as a strict path like that of the puritans. The Puritans had only one way to achieve completion in life; to earn Gods redemption. Franklin believed that as man tried to be a better person, he was achieving his destiny in life. à ¢Ã¢â€š ¬Ã‚ ¦tho I never arrived at the perfection I had been so ambitious of obtainingà ¢Ã¢â€š ¬Ã‚ ¦ I was, by the endeavor, a better and happier man than I otherwise should have been if I had not attempted ità ¢Ã¢â€š ¬Ã‚ ¦ (Franklin, 14) The puritans did not believe this was the case, as good works to them meant nothing if God did not give favor. Your good duties cannot save you, yet your bad works will damn you. (Wiggleswort h, 4) The separate parties idea of human nature was directly affected by their respective ideas of God. The puritans believed in a God that was almighty and all encompassing. They thought of themselves as unworthy beasts without purpose, and only with the favor of God did they have any chance of happiness on this earth or after it. à ¢Ã¢â€š ¬Ã‚ ¦everyone sinned in Adam and everyone deserves eternal deathà ¢Ã¢â€š ¬Ã‚ ¦ (Wigglesworth, 4) Franklin saw a God that was less involved in the lives of men. He put much more emphasis on the worth of a persons works and endeavors, and less on whether or not this person had been chosen by God. à ¢Ã¢â€š ¬Ã‚ ¦there was in [my scheme] no mark of any of the distinguishing tenants of any particular sect. I had purposely avoided themà ¢Ã¢â€š ¬Ã‚ ¦ that it might be serviceable to people of all religionsà ¢Ã¢â€š ¬Ã‚ ¦ (Franklin, 15) Both groups ideals were founded in belief, and were distinctly different because of the differences in the belief of each re spective God. As much as the puritan ideals were similar to that of the deist Benjamin Franklin, the differences of each faith is what defines them. Franklin believed in a God based in logic, while the puritans God was founded in faith and tradition. From this belief in separate Gods, separate belief in human nature arose; the puritans believing in Human nature as evil and Franklin believing in it as independent and just. Franklin found that the path to righteousness could be obtained through good works that bettered humanity; while the puritans believed that only strict adherence to the guidelines set forth by God could bring salvation. Each point of view has its own foundations and each gives historians a different yet equally relevant perspective on life in the early American colonies.

W and R toilet makes are thinking of expanding by becoming PRIVATE :: Business and Management Studies

W and R toilet makes are thinking of expanding by becoming PRIVATE LIMITED CO (LTD) evaluate this decision. I think that W and R should become a PLC because there are a lot of advantages to them there must be at least two shareholders and there MUST be at least one director while this is good that their only has to at least two people shares cannot just be transferred freely, their must be some kind of agreement with the other shareholders so if you have the majority rule it wont work her as everyone must agree. They are easy to set up they mainly have the flexibility of a sole trader and a partnership but without the risks of unlimited liability. Small private companies if successful can raise capital more easily the liability makes people want to invest in the company more and its easier for it to borrow money as sole traders and partnerships often find this very hard. One of the key advantages is that the business will not come seize if one of the partners (owners) decide to pull out as the owners can choose who they want to sell their products to (shareholders). But there are a few disadvantages but compared to a sole partnership or trader much less, people might be unwilling to buy shares, there is more control over how the business is run and it can sometimes be very hard for shareholders to get their money back when they want but its much less risky. Ed wood ltd needs to raise a very large amount of capital to build a new factory. It is thinking of becoming a PLC. Analyze this decision. Public companies must start out with at least 50,000 pounds there must be at least 7 shareholders but only 2 are needed to sign a Memorandum of Association and shares are sold to the public. Anyone can come and inspect the shares, but at the same time shareholders who want their money back can simply just sell their shares back to the stock market. This makes people more willing to invest, large amounts of capital can be gathered from just one organization large companies can be formed but there is also a lot of competition. Nevertheless you are also able to benefit from other companies from and from their economies of sale. Banks are also willing to give loans to companies who have a large share capital. Shareholders might not have very much power of have very little influence and public companies are controlled by the law but in a public company you can check up on your stock and the

Compare and contrast the presentation of oppressionin I Am Not That Ess

Compare and contrast the presentation of oppressionin I Am Not That Woman and Still I Rise. The poems I am studying are 'I Am Not That Woman' by Kishwar Naheed and 'Still I Rise' by Maya Angelou, both in the twentieth century. Both poets have based the poems on their own experiences of suppression in their different cultures and they both continue to end with feelings of hope.The poems show the different reactions and attitudes of two very different women who in similar circumstances. In 'I Am Not That Woman', the poet has been oppressed in her culture of the Asian society. By this she has been oppressed by the traditional values of the Eastern culture but especially by her father and husband. She is also trying to overcome this suppression but is not really sure where she wants to go next with her life. In 'Still I Rise', she has been suppressed by the white people of South America but she has overcome this and thinks of herself as superior to the white racists. I will begin by discussing 'I Am Not That Woman'. The main theme to the poem is set in the Asian society, Eastern culture. Although there is a new theme introduced in every verse, they all add to the main theme of oppression. The woman is in the situation of being forced into having an arranged marriage and not having any freedom because of it. The poet seems bitter towards her father and husband. She seems strong because she has got through her problems so far and is angry and resentful about the whole situation. She seems adamant to not let it happen to her for much longer. The poem has no structure and no rhyming scheme, therefore written as free verse. Each verse of the poem is directed towards a certain person in particular - her fath... ...ks around with pride and dignity, with the reference to the oil wells as her acting as if she is rich, with the imagery of her literally having oil wells in her living room. She expresses herself effectively by the repetition of the title, 'Still I Rise' in the poem, where she means she is rising above the white racists. In conclusion I like both poems equally but think that 'Still I Rise' is the more effective poem. I think this because the poet is stronger and more confident in what she has written about. The language used in 'Still I Rise' is easier to understand at first glance than 'I Am Not That Woman' which would also make people prefer 'Still I Rise' because not as much needs explaining or working out. Although I prefer the imagery in 'I Am Not That Woman' such as the 'garden' which was used early on in the poem and then mentioned again later on.

Hannin Essay

The government must show accountability for public funds and a business can use its resources as it deems appropriate. 5. Role of the Budget – Commercial it’s used for planning and control purposes, for government budgets carry the authority of law, preventing 1-3. Identify and briefly describe the three organizations that set standards for state and local governments, the federal government, and nongovernmental not-for-profit organizations. 1. GASB set the accounting and financial reporting standards for state and local government in the US. GASB also set accounting and financial reporting standards for governmentally related not for profit organizations. 2. FASB set standards for profit seeking business and for nongovernmental not for profit organizations. 3. FASAB set the accounting and financial for the federal government. 1-4. What is the definition of a government as agreed upon by the FASB and GASB? Public corporations and bodies corporate and politic are governmental organizations. Other organizations are governmental organizations if they have one or more of the following characteristics. . Popular election of officers or appointment (or approval) of a controlling majority of the members of the organization’s governing body by officials of one or more state or local governments. 2. The potential for unilateral dissolution by a government with the net assets reverting to a government. 3. The power to enact and enforce a tax levy. 1-5. Describe the â€Å"hierarchy of GAAP† for state and local governme nts, the federal government, and nongovernmental not-for-profit organizations. (See Illustration 1-2 come back to this) 1-8. GASB considers budgetary accounting and reporting to be important. List the principles outlined by GASB related to budgetary accounting and reporting. 1. An annual budget(s) should be adopted by every governmental unit. 2. The accounting system should provide the basis for appropriate budgetary control. 3. Comparisons should be included in the appropriate financial statements and schedules for governmental funds for which an annual budget has been adopted. 2-2. With regard to GASB rules for the financial reporting entity, answer the following: 1. Define the financial reporting entity. It is the primary government together with its component units. 2. Define and give an example of a primary government. Can be a state government, a general-purpose local government such as a city or county, or a special purpose government such as a school district. 3. Define and give an example of a component unit. Are legally separate organizations for which the elected officials of the primary government are financially accountable. 4. Define and describe the two methods of reporting the primary government and component units in the financial reporting entity. a. Primary Government -either appoints a voting majority of the governing body of the other organization or members of the primary government’s governing body hold a majority of the seats of the other organization’s board. Second, the relationship meets one of the following two criteria: a. The other organization provides either a financial burden or benefit to the primary government. b. The primary government can impose its will on the other organization. b. Component units – are legally separate organizations for which the elected officials of the primary government are financially accountable. In addition, a component unit can be an organization for which the nature and significance of its relationship with a primary government are such that exclusion would cause the reporting entity’s financial statements to be misleading or incomplete. 2-3. With regard to the Comprehensive Annual Financial Report (CAFR): 1. What are the three major sections? Introductory, Financial, and Statistical. 2. List the government-wide statements. Indicate the measurement focus and basis of accounting used for the government-wide statements. Basic Financial Statements Proprietary Funds Statements: Statement of Cash Flows. Governments use the accrual basis and the modified accrual basis of accounting. 3. List the governmental fund statements. i. General fund. This fund is used to account for general operations and activities not requiring the use of other funds. ii. Special revenue funds are required to account for the use of revenue earmarked by law for a particular purpose. State and federal fuel tax revenues require special revenue funds, because federal and state laws restrict these taxes to transportation uses. iii. Capital projects funds are used to account for the construction or acquisition of fixed assets[9], such as buildings, equipment and roads. Depending on its use, a fixed asset may instead be financed by a special revenue fund or a proprietary fund. iv. Debt service funds are used to account for money that will be used to pay the interest and principal of long-term debts. Bonds used by a government to finance major construction projects, to be paid by tax levies over a period of years, require a debt service fund to account for their repayment. v. Special assessment funds account for public infrastructure improvements financed by special levies against property holders. Sidewalk and alley repairs often rely on special assessments. 4. Indicate the measurement focus and basis of accounting used for the governmental fund statements. It usually rely on a modified accrual basis. 5. List the proprietary fund statements. vi. Internal service funds are used for operations serving other funds or departments within a government on a cost-reimbursement basis. A printing shop, which takes orders for booklets and forms from other offices and is reimbursed for the cost of each order, would be a suitable application for an internal service fund. vii. Enterprise funds are used for services provided to the public on a user charge basis, similar to the operation of a commercial enterprise. Water and sewage utilities are common examples of government enterprises. 5. Indicate the measurement focus and basis of accounting used for the proprietary fund statements. i. Proprietary funds, used for business-like activities, usually operate on an accrual basis. Governmental accountants sometimes refer to the accrual basis as â€Å"full accrual† to distinguish it from modified accrual basis accounting. 6. List the fiduciary fund statements. Statement of Changes in Fiduciary Net Assets and Statement of Changes in Fiduciary Net Assets. 7. Describe the measurement focus and basis of accounting used for the fiduciary fund statements. The accounting basis applied to fiduciary funds depends upon the needs of a specific fund. If the trust involves a business-like operation, accrual basis accounting would be appropriate to show the fund’s profitability. Accrual basis is also appropriate for trust funds using interest and dividends from invested principle amounts to pay for supported programs, because the profitability of those investments would be important. 8. Outline the reports and schedules to be reported as required supplementary information. Come Back To 2-4. Describe the test for determining whether a governmental fund is a major fund. The General Fund is always considered a major fund. Other governmental funds are considered major when both of the following conditions exist: (a) total assets, liabilities, revenues, or expenditures of that individual governmental fund constitute 10 percent of the total for the governmental funds category, and (b) total assets, liabilities, revenues, or expenditures of that individual governmental or enterprise fund are 5 percent of the total of the governmental and enterprise categories, combined. 2-10. Not sure