Advantages and Disadvantages of Having a Big Family Essay

Nowadays more and more people tend to have only one child or not to have children at all. The reasons are different: some of them want to have more time to themselves, some want to get to the top in their career and some just don’t want to have such a big responsibility. Either big or small families have their advantages and disadvantages. Here are some of them. To begin with, children from bigger families are more sociable while the only child in the family may be a little bit too shy. It is said, that children who haven’t got any siblings and get a lot of love and attention from the parents, start taking everything for granted and become spoiled. I think, it depends not on the size of the family, but on parents and the way they are bringing their child up. And on the other side, in bigger families parents may have their ‘favourites’ and love them more than the others. It is completely wrong and may leave some of the siblings sad and miserable. Also, the more children people have, the harder it may be to provide them with food, clothes, education and other necessary things. For me, the option of having a big family is unacceptable. Even one child seems to be too much. I’m not quite mature and I don’t think I ever will be, and I realize what a huge responsibility the family bond is, so I won’t decide to have a child until there remains even the smallest shadow of a doubt. Also, I can’t imagine taking care of someone except myself and how I’m going to sacrifice all my freetime and interests, and hobbies, and lifestyle for the sake of constant cooking, clothes washing and house cleaning. And no matter how many advantages a big family has, I’m not going to change my mind.

James Baldwin’s Sonny’s Blues Essay

In James Baldwin’s short story â€Å"Sonny’s Blues† a young man questions his brotherly obligations after finding that his younger brother has been arrested for using drugs. In the attempt to rectify his younger brother’s behavior and life, the young man faces his own feelings for his brother and comes to terms with the life his brother Sonny lives. The developments of certain elements-plot, character, point of view, setting, symbolism-in the story help accentuate the narrator’s struggles and theme(s) of the story. One of the most important elements of this story is the setting. Taking place in the drug-plagued, poverty-stricken, and frustrated streets of Harlem in the 1950s, the setting aids any reader in understanding the obstacles and hardships the narrator and his brother faced growing up in Harlem. From the narrator’s description of the setting, we can infer that the violence, drug abuse, and indigence in the narrator’s community, Harlem, has had a deep emotional impact on him and his brother. Furthermore the setting can also be argued to have somewhat attributed to Sonny’s difficulties. The point-of-view also plays a pivotal role in providing an insight into the lives of the narrator and Sonny and the environment in which they were raised. The story is told in first person by Sonny’s brother, an unnamed narrator. Although the story’s title might invoke the sense that Sonny is main character, making the narrator a subordinate character, the story is as much about the narrator as it is about Sonny. Through the narrator’s perspective, we see the torn city of Harlem and the hurdles that Sonny has faced and will face. The narrator is more aware of Harlem’s dangerous and violent side. In numerous instances, he describes the poverty and crime that are rampant in the community. More importantly, the narrator’s point-of-view enhances the emphasis on the relationship between him and his brother. Furthermore, the narrator is an excellent narrator because he is able to give us a reliable glimpse into to Sonny’s life and his own. The development of the plot stands out as one of the most crucial elements of the story. From the very beginning, the narrator discovers that Sonny has been arrested for his drug use. This action engenders the narrator to reflect on his relationship with Sonny. The discovery of Sonny’s arrest quickly conveys to us a point that is so central to the story. Following the introduction of plot is the conflict. The conflict of the story centers around the narrator and Sonny arguing about Sonny’s decision to become a jazz musician. This conflict,however, has happened before the situation in the introduction of the story but is mentioned further in the story. Sonny’s desire to become a jazz player is seen as a waste of time by the narrator. Consequently, tension is formed between the brothers because of their lack of agreement on the issue. The tension between the brothers gets even more complicated when Sonny moves into the narrator’s apartment. During this part of the story, the narrator and Sonny try to come to terms with themselves and each other. The climax of the story is when the narrator and Sonny argue in the apartment. This is the most important part of the story because both brothers have a brutally honest argument. The narrator discusses Sonny’s drug use, his misunderstanding of Sonny as a musician, and Sonny’s frustration in life. This argument between the two brothers resolves when Sonny invites the narrator to come hear him play. The story concludes as the narrator sends Sonny a drink. The narrator finally understands how important music is to Sonny. The story leaves the readers with the impression that both brothers may finally find peace with each other. Another critical part of the story is the symbolism. Baldwin’s use of the light and darkness as two forces that are constantly clashing with each other is very symbolic in what it conveys. These two contrasting forces seem to highlight the hope and despair of the characters’ lives. At beginning of the story, Baldwin uses light to describe the room full church people. This suggest that light represents positive moments in life. In contrast, darkness represents the problems and struggles of the characters’ lives; it is also more pervasive in the characters’ lives than light. Sonny’s problems and the condition of Harlem are embodiment of the widespread darkness in the story. At the end of the story, the narrator sends a glass that he describes as â€Å"the very cup of trembling. † This very cup highlights the troubles and uncertainty Sonny currently has in his life. It symbolizes Sonny’s effort to redeem himself of the suffering he has caused and endured. Given its unique structure, â€Å"Sonny’s Blues stands out as one of Baldwin’s most critically-acclaimed works. Collectively, the elements of the story paint a picture of the atmosphere during one of Harlem’s renown periods. In conclusion, these elements of â€Å"Sonny’s Blues† enhance the story’s meaning and shed light on the difficulties Sonny and his brother faced.

Elmo makes Music Essay

Sesame Street live concerts are known for providing kinetic shows which feature interactivity for children. The â€Å"Sesame Street Live: Elmo Makes Music† concert, was held at the Memorial Auditorium on January 16, 2009. The show consisted of two acts, comprised of multiple skits each. This format allowed for a rapidly changing mix of sets and costumes, which help to foster a sense of excitement and expectancy for the audience. The combination of visual and musical expression — each with many quick-paced variations — explored the universality which is implied in music, expressed at a level which even small children could understand. One of the key elements of the Sesame Street live shows is the presentation of music as a spectrum of feelings and colors. To this end, the musical numbers provided a great range of styles and moods, from dance-numbers to more pensive, introspective melodies. The participatory aspect of the show is also a key to its resonance and high entertainment value. By offering music which features bold, often simple melodies and stark, expressionistic musical tones, the children in the audience are able to rely on their natural instinct to clap, shout, and sing-along. In this way, ‘Sesame Street live: Elmo Makes Music’ has a special musical message for the children, which is that music is a part of each and every one of them. no matter their particular place or station in life. By encouraging children to sing along, or to participate in the show by using their hands and stamping feet to keep the rhythm of the music, the show promotes a sense of integration and communal experience which is ure to last far beyond the confines of the concert hall. Additionally, because the premise of the show was based upon continual surprise, the children in the audience are left with a sense of open-possibilities and wonder. For example, the plot of the show centers around the idea that the actual band that was supposed to perform could not do so, because the truck with all of the music teacher’s instruments did not arrive on time. Accordingly, the whole show focuses around surprising Jenny, the music teacher who was upset because of her missing music instruments. The sesame street cast members decided to form their own band by creating percussion instruments and such, out of articles that they found, and could produce sound with. This is an obvious â€Å"allegory† for the individual talents and capacities that each person holds within them; taken together, as a community, these capacities and talents make â€Å"music† which can also be seen as social harmony and cultural understanding. Specific songs included the rhyming poetically based ‘Sunny Days’ Sesame Street theme, as well as ‘What Makes Music’, and the popular ‘Who Are the People in your Neighborhood’. There was also a saucy little number called the Cookie Crumba Rumba which lent a sultry, rumba beat to the program. Since the Rumba is a romantic dance that uses a lot of hip action and body movement, I leave it to your imagination to picture the comical aspects of this particular musical performance. Historically the rumba requires the performer to show plenty of emotion, and the fake heads were stuck in permanent grins, which made it even funnier. The Alphabet Dance, Fuzzy and Blue and Elmo’s World concluded Act I. In Act II the band led off with Together we will Make Music, and this was followed by a hilarious Bert and Ernie’s version of the famous Bee Gees Disco movie Boogie nights. Bert was dressed up in the memorable John Travolta white polyester suit. Other numbers such as Triangle Cheer and a very lively Rockin’ Robin were especially fun. Percussion instruments definitely predominated, with an occasional wind instrument, as in the Honk Bang Whistle and Crash, skit. Thank You for the Music was somewhat reminiscent of the Carol Burnett theme, ‘So Glad we had this Time Together’. The last scene the new music teacher Jenny joins in, with the official Sesame Street Band. The concert was a treat for the children, and the most difficult part of all for parents seemed to be explaining to their children why they could not join their friends on stage. Elmo Makes Music invited audience participation, and the children were thrilled to use their voices to sing, and their feet and hands to produce sounds as their own personal percussion instruments, to keep time with the beat and tempo. Because the overall theme of the show is that of communal inclusion, the mechanics and techniques used in creating the aesthetic approach of the show gives the show a sense of wholeness and authenticity.

Evaluate the formal mechanism whereby law is changed Essay

Evaluate the formal mechanism whereby law is changed - Essay Example One source of laws in the U.K. is the Parliament which gets bills passed through parliament and transformed into law – these are known as statute laws. Another source of law is common law, which comprises a body of law that has been developed over several years on the basis of judgments given in the courts in previous years – this is known as common law.1 Constitutional law in the UK is based upon constitutional conventions, which may not have statutory authority but do have binding force, much like judicial precedent.2 Laws are made by Parliament, where an MP or Lord can introduce a bill. When a bill is passed, it becomes an Act of Parliament and has statutory force. The process of getting a bill passed through the U.K. Parliament and being transformed into law is a long process3. Bills are drafted by lawyers at the Parliamentary Council Office and may be preceded by Green or White Papers.4 Before the actual drafting of a bill, the Government initiates a period of consultation with experts and the draft of the provisions of the to-be bill are made available to concerned members of the public and to organizations so that they can propose their suggestions. Issues raised in Green and White papers may be debated in Parliament before a bill is drawn up. Therefore, when a bill is presented in Parliament, it is no longer a rough draft but a polished document. A bill in Parliament passes through seven different stages before it becomes law5. A bill originates in the House of Commons, where any member may propose it. The First reading is the stage where the title of the Bill is read out in Parliament and copies are printed and circulated. The next is the Second Reading stage where the House debates upon the principles and points contained in the bill. At the Committee stage, the House examines the Bill in detail subjecting it to a line by line scrutiny and making necessary amendments so that its language will be

The legal and ethical issues surrounding Solyndra Essay - 1

The legal and ethical issues surrounding Solyndra - Essay Example Obama administration was doing everything possible to encourage renewable and environmentally friendly energy sources such as solar energy. It is believed that solar energy will replace all conventional energy sources in future because of its potential to provide green energy or clean energy. Obama administration does not want to see the closure of energy companies, especially the energy companies dealing with solar energy. Therefore, Obama administration has recently sanctioned a half-billion dollar loan to the failing solar energy company Solyndra. Many people believe that the decision to support a company like Solyndra is illegal and unethical. The concerns of the ordinary people related to the $535 million financial aid to Solyndra was proved to be right after the collapse of the company in 2011. The collapse of Solyndra has left the taxpayers liable for all $535 million (Solyndra, the White House, and the Most Dangerous Conflict of Interest of  All, 2011). The Solyndra scandal is a perfect example to prove that politically motivated illogical decisions may cause immense harm to the taxpayers or ordinary people. This paper analyses the legal and ethical issues involved in the decision of Obama administration to support Solyndra. Solyndra accuses Chinese companies for its failure to prosper in American market. The company believes that the governmental policies are not good enough to counter the challenges from foreign companies in the solar energy market. Solyndra argues that Chinese companies or solar panel makers are conspired to fix prices and flood the U.S. market with solar panels at below-cost prices forcing it out of business. Solyndra has already filed a1.5 billion lawsuit against Chinese companies (Bathon, 2012). It is a fact that Chinese made products are cheaper than products manufactured in other countries such as America. In China, manpower cost is extremely less compared to that in America. Therefore, Chinese companies can sell

Statistics Mini-project Essay Example | Topics and Well Written Essays - 1500 words

Statistics Mini-project - Essay Example And the equation is as below. In work fields, it is the order of the day that you can work with a person and end up being paid very little as compared to what he/she is getting at the end of the pay period (Mailu, S 2000). This is caused by many factors but majority tend to thing that, the level of education, sex, work experience, his/her race, the occupation one is in, the sector, the marital status, where one lives and whether one is a member of the union, has a lot to do with the remuneration package one gets. In view of this, the above project was carried out to determine whether this is true and if not what really matters in such situations. Data was collected and analyzed according to Jacob, C (1998). The way a certain group is represented in the sample determines a lot how that groups will behave and also how their findings will be generalized (Agnes, W 2002). In this case regression analysis is used to determine if the coefficients used are significant or not. According to Smith (2000), regression tells more of how a certain factor contributes towards the other. From tables 1-5 above, the whites earn a bit high than the other races although the difference in wage is not significant. The same applies to the gender; males are a bit high in wage than the females with a difference of 2.11 which is statistically different. Union members earn better than their counterparts who are not union members and have a significant difference of 2.16. In the different job categories, those working in management earn better followed by those that are professionals although the difference is not statistically significant. However, management and professional earn differently from the others categories and the various mean differences are statistically different at 95% confidence level. Clerical jobs are the poorly paid. Experience contributes much as well as the level of education one has attained. Furthers, those that have spend many years in

Dispute Settlement (CIvil Suit) GP - Unit 2 Research Paper

Dispute Settlement (CIvil Suit) GP - Unit 2 - Research Paper Example pany is incorporate in State X, and the factory being used in State Z belongs to State X, therefore the company has the most real connection to the contract (Hillman, 2009). This implies that the state has the most jurisdictions over the case being heard. The closest and most real connection rule is used by courts to reasonably determine the party that has the biggest connection to the case being disputed. State X could also state that it is the one being sued, so it has a bigger confection that the other parties to the case. Conversely, the lawyers representing State Y would argue that proper law should be used to determine which country should hear the dispute. Commonly, proper law is the basic rule used to resolve most jurisdiction arguments, and it involves the terms used in the contractual argument (Frey and Frey, 2001). The parties in this case already agreed that all disputes regarding the agreement would be heard in State Y, which means that proper law gives State Y jurisdiction over the case. The Doctrine of Proper law is used to determine the intentions of the parties to a contract as to which jurisdiction should govern the dispute being resolved. This means that a court will look at the wording of the contract to determine what the parties intended the lawsuit to be decided. State Z would also argue for the closest and most real connection to the case when the dispute a as to where the jurisdiction of the case is argued. From the case facts, it is noted that the factory was to be built in State Z and burnt down in the said State. The Lawyers for the state would argue that since the contract involves building in State Z, and the events occurred in this state, there is the realest connection to the case, so the jurisdiction should be there’s. Finally, State Q would also argue that the closest and most implied connection is that the nationalities of the people killed in the tragedy came from its jurisdiction; therefore the dispute should be decided in

John Stuart Mill Essay Example | Topics and Well Written Essays - 2500 words

John Stuart Mill - Essay Example Furthermore, the paper takes note on case studies, such as the Hudnut Pornography Case and its interpretation by Mills. Concerning Mill’s On Liberty, we have two distinct interpretations of matters related to liberty and freedom. There is harm’s principle and how the citizens perceive it in the view of the government. According to Stuart, the harm’s principle state that a person may be prevented from transferring harm to others to avoid any disagreements. Therefore, we will begin by evaluating the issue of freedom and liberty from the Mill’s perspective. In any civilized society, Mill suggests in On Liberty that there must be a government body that ensures its people is controlled in a systematic way. This is through proper exercising of freedom and upholding of the rule of law (Mill 23). As argued by Mill in his book, the government must act in an autonomous manner, to avoid being influenced by majority opinions to ensure that the system of governance run s. Similarly, when the government is in control, it is able to ensure that it represents every voice of the citizenry. This means that the minority groups that are not influenced by selfish ambitions and personal convictions who do not speak are equally represented, in the matrix of national cohesion. Additionally, the control of the government symbolize a state of control where cases of unrests, protests and demonstrations that are characterized by the discontented lot of the majority. However, as posited by Mill in Utilitarianism, it is upon every ordinary citizen to derive his happiness from the circumstances presented by his government (Mill 12). This means the citizen should obey the law, pay taxes, remain patriotic and respect other fellow citizens. Alternatively, this does not mean the government has the force upon the citizenry in any conventional way of conducting their duties. Furthermore, the government is mandated to allow citizens to enjoy their fundamental rights and f reedoms as a way of upholding the rule of law. On that account, according to Mill, even if citizens follow the stipulated the laws, the government should use democratic methods that uphold citizen liberty. In other words, citizens should be allowed to make their choices in whatever they do as long they do not fringe on the freedoms of others. Similarly, Mill supports this fact in Utilitarianism where he encourages the freedoms of choosing one’s form of happiness as long as it is of no damage to other parties or individuals (Winston and Edelbach 154). Alternatively, the government should allow citizens to experiment with any form of lifestyle in attaining their goals and objectives of life for the betterment of the general society. However, again Mill warns in On Liberty that the government and even society have a crucial role to use coercive force in case a citizen violates the limits of his freedom. This brings us to issue of public opinion and the obligation of the governme nt to censor distracters, such as the opposition, which sometimes wastes time debating trivial matters at the expense of the economic development. Mill argues in On Liberty that the government has the supreme authority to ignore such voices or even apply a form of punishment to act as a deterrent for others who may have such sinister intentions (Bowie and Simon 60). Similarly, the government, while

Phase 2 Discussion Board Assignment Example | Topics and Well Written Essays - 750 words - 2

Phase 2 Discussion Board - Assignment Example cue efforts even though it was difficult because of the harsh terrain, which made it difficult to get to a close proximity to the earthquake epicentre (Chen & Booth, 2011, p. 199). An earthquake relief team that included about 184 people from Beijing military command and Armed police General Hospital came to help in rescue efforts by providing tents, medical supplies, food and also drinking water. The Red Cross Society in China sent over eighty men to carry supplies by foot to the affected areas since the roads had been damaged completely by landslides. Humanitarian rescue efforts were crucial because the lack of road transport saw helicopters being deployed to rescue people and also provide supplies to the stranded villages. The injured were evacuated from the earthquake-stricken areas on the same day that the earthquake occurred (Chen & Booth, 2011, p. 199). The humanitarian efforts played a great role because of their efforts many lives were saved on the day of the earthquake, who would have died without the fast response. From these efforts, a commander of the armed forces in China announced that over 3,000 survivors had been rescued by the second day of t he earthquake. On the morning of May 14, a team of 15 Special Operations Troops that carried relief supplies and various communication gear managed to use a parachute and land in the inaccessible area of Mao County in the northeast of Wenchuan. In May 25, an additional 90 helicopters were deployed to assist in rescue efforts, and this maximized the number of people that were evacuated from the affected areas. Many injured and hungry were treated and given food and evacuated to safe places. On May 13th, the first outside humanitarian team from Taiwan joined China by sending a chartered flight that carried some 100 tons of various supplies. On 16th May, other humanitarian and rescue teams from Japan, South Korea, Singapore, Taiwan, Russia and even the United States sent aircrafts with tents, medical supplies,

Ethics and Professional Practice Essay Example | Topics and Well Written Essays - 2000 words

Ethics and Professional Practice - Essay Example Among these responsibilities are the wise use of land, energy conservation, aesthetic delight and the safety and security of buildings. In 2004 and 2005, the American Institute of Architects recognized these responsibilities as it rewrote the AIA public policies and position statements. There exist only 10 public policies which emphasize the power the architect has to affect people and communities, the built environment, and the natural environment. The National Architectural Accrediting Board made it mandatory for all students interested in pursuing architecture as a profession to develop an understanding of the professionalism and ethics involved in the field of architecture at the beginning of their studies and not at the end. This allows for the establishment of a foundation for an individual’s approach to the profession and students formulate the principles for their future professional practice. The Board’s aim was to provide people with knowledge of the diverse n eeds, values, and behaviors that characterize different cultures and the implications of this diversity on the societal roles and responsibilities. The Board provided guidelines on integration of ethical perspectives on safety and codes. It also explained the role of professional judgment concerning social, cultural and political issues. It outlined the registration laws that should be followed when a contract is being undertaken. The guidelines provided by the Board expect the academic institutions to be more accountable in their objectivity in assessing progress against defined objectives as well as the program’s strengths and weaknesses and then use the results of this assessment to design and implement changes that lead to provide adequate public information regarding accreditation, candidacy, and problems a program may be facing. The ‘Standard of Reasonable Care’ is also a key concern in professionalism especially in architecture. The architect should provid e the client with adequate professional advice when sought. They are also expected to ensure that the safety of the public is put into consideration as they design buildings. Reasonable care involves the professional knowing societal and professional responsibilities and integrating community service into the practice of architecture. The historical perspective of ethics in architecture enlightens us by providing a historical overview of the evolution of architectural ethics. The AIA's Code of Ethics describes the principles upon which the Code of Ethics is based upon. It ensures that members of the American Institute of Architects are dedicated to the highest standards of integrity, professionalism, and competence. The Code is arranged in three tiers of statements: Canons, these are broad principles of conduct; Ethical Standards, which are more specific goals that members should aspire to when it comes to performance and behavior; Rules of Conduct, the guidelines which if not follo wed to the latter leads to a member facing disciplinary action. A commentary is provided to further explain each of the ethical standards and the National Ethics Council enforces the Code of Ethics. Architecture has not always been covered by copyright law unlike books, maps and charts which were included in the first copyright law passed in 1970. In 1909,

Functional Areas of Business Essay Example for Free

Functional Areas of Business Essay Functional Areas of Business In an organization, there are many functional areas of a business. These functional areas include management, law, human resource management, leadership, accounting, finance, economics, research and statistics, operations management, marketing, and strategic planning. A manager’s role is never the same in these functional areas. Within the paper, the writer will analyze the role of a manager with the functional areas of business. Management and Law Managers have to ensure the business success; this is how management comes into play. Management has to use his or her human capital effectively, and efficiently to accomplish daily task within an organization. Human capital is also the organizational most important resource because employees can make a business successful. Managers need to ensure that a job is design properly, and when setting goals for employees are they reachable. Rewards are another part of how managers can get employees to complete his or her job in an efficient manner. In order for a business to function in today’s society, a manager has to ensure that the business is in compliance with the state, and federal laws. If a business operates in an international market, then the business also has international laws and regulations to follow. According to University of Phoenix MBA Overview Module (2014), â€Å"business law also helps managers safeguard the firm’s intellectual property and resolve situations when they arise† (para, Law). Human Resource Management and Leadership Human resource management in numerous organizations is the foundation of that business. One such role is ensuring that the right candidate acquires the job. Managers also use this to develop employee’s skills by training him or her properly, and ensure that employees wages are correct. Managers also evaluate employees on his or her performance, and give disciplinary actions to correct the situation. Within this functional area, a manager also offers the employee benefits that the business has to offer (University of Phoenix MBA Overview Module, 2014). Not everyone can pose leadership qualities; however leadership qualities can be trained. In this functional area, a manager may inspire, and motivate his or her employees; this helps employees achieve the company’s goals. Not all leaders are managers; however, leaders can assist managers with handling conflict, and power struggles with the company when they occur (University of Phoenix MBA Overview Module, 2014). Accounting and Finance One may believe that accounting and finance are the same; there are differences between the two. According to the online dictionary (2014), accounting is â€Å"the theory and system of setting up, maintaining, and auditing the books of a firm† (Accounting). Accounting has two parts, financial accounting, and managerial accounting. Managerial accounting involves managers viewing income statements and balance sheets. The information from the accounting and finance statement assists managers with making a sound decision on behalf of the company. These decisions may include how the company will spend for the future, if the company can afford to employ new employee, and how to budget for upcoming ventures (University of Phoenix MBA Overview Module, 2014). One of the most essential parts of an organization is the constant acquisition of fixed earnings. In order for any business to grow and thrive, it is necessary that the business acquire assets. Managers within the company will have different choices on how to make these decisions. When dealing with a company’s international market and finance a manager also influences new ventures that the company may be taking (University of Phoenix MBA Overview Module, 2014). Economics, Research and Statistics Economics is the study of production, distribution, and consumption of goods and services within countries and individual firms† (University of Phoenix MBA Overview Module, 2014). Mangers use economics to increase the company’s profit and to understand the market conditions; these conditions include recession, and depression. Managers use this information to determine what factors need to be viewed and understand before entering into a new market especially the international market. The research portion is information is collected from a person, and statistics is use to understand that data. Managers use this information to gain insight to the business. A manager can understand the consumption of a product, how often it is consume, and the usage time frame associated with the products. All the above information assists managers with knowing when to continue using these products, and when to modify productivity in the future (University of Phoenix MBA Overview Module, 2014). Operations Management and Marketing Operations management ties into research and statistics. Operations management is how managers use the information they have received and interpret the data to determine the products that consumers use most, the seasons in which these products have the highest sale. As previously stated, this information helps managers determine when to produce the product, or if the product should be pulled off the market (University of Phoenix MBA Overview Module, 2014). According to the business dictionary (2014) marketing is, â€Å" the management process through which goods and services move concept to the consumer† (Marketing). Marketing uses different strategies that offer consumer products. One method of finding out what the consumer desire is the â€Å"push versus pull† promotional strategy (Eveleth, D. M. , Liesz, T. J. , 2011). Managers identify what products the consumers need and want, and try to create a decent image and campaign to launch that brand to the public. Strategic Planning Strategic planning involves creating and implementing creative ideas that will apply to the company’s goal. Strategic planning is the last step that draws all the functional areas of business together. According to University of Phoenix MBA Overview Module (2014), â€Å"managers use strategic planning and implementation to bring all aspects of the firm together† (para, Strategic Planning). These include economics, marketing, and finance to guarantee the business success. Conclusion In an organization, there are many functional areas of a business. These functional areas include management, law, human resource management, leadership, accounting, finance, economics, research and statistics, operations management, marketing, and strategic planning. A manager’s role is never the same in these functional areas. Within this paper, the writer has analyzed the role of a manager with the functional areas of business.

Some Aspects of Submarine Design Essay Example for Free

Some Aspects of Submarine Design Essay The history of submarines shows there were two significant advances in the performance of submarines, which occurred after full scientific studies were undertaken. The first was by the Germans at the end of World War II when they produced the Type 21, which could have upset the balance in the U-Boat campaign if it had arrived earlier. The second was by the US Navy with Albacore which had a submerged speed of over 30 knots. To neglect full scientific studies would be a serious mistake in the design of any future replacement submarine. Design is shown to be like a jigsaw puzzle where altering one piece requires alterations in all surrounding features to make a workable complete design. The basis of improved hydrodynamic features is discussed. A new nose shape is presented which should improve the performance of the forward passive sonar up to operational speeds. Other major sources of resistance may be improved. It is proposed a first major step should be to establish the detailed performance of Collins using wind tunnels and computational fluid dynamics which will serve as the comparative foundation for any new design. RELEASE LIMITATION Approved for public release Published by DSTO Platforms Sciences Laboratory 506 Lorimer St Fishermans Bend, Victoria 3207 Australia Telephone: (03) 9626 7000 Fax: (03) 9626 7999 Â © Commonwealth of Australia 2004 AR-013-204 October 2004 APPROVED FOR PUBLIC RELEASE Some Aspects of Submarine Design Part 1. Hydrodynamics Executive Summary The history of submarines subsequent to the first truly operational vessel, Holland, launched in 1899, showed two significant advances as opposed to steady incremental developments. These resulted from full scientific studies of all the problems. The first of these advances was made by the Germans at the end of World War II, when they produced the Type 21 which had major improvements in range and battery time while their underwater speed increased to 18 knots compared to 5 knots on previous vessels. Design diving depth was increased dramatically. They could operate below the Allies submarine defence weapon systems. The second advance was made by US designers who produced Albacore in 1953 with a shape suited to full underwater operation. Its length-tobeam ratio was only 7. 7 and top underwater speed was 33 knots. The drag coefficient was only 0. 1 compared to 0. 35 on previous submersible designs. It is clear that scientific studies should be a starting point for any future submarine design. A review of the literature covers priorities in design and shows how enhancement of one feature interacts with other features and may even result in an overall loss of performance despite the perceived advantage of the enhanced feature. Hydrodynamic aspects are then discussed starting with the shape and reasons why a length-to-beam ratio of about 7. 5 gives the minimum resistance. All features affecting the resistance are discussed including the boundary layer, laminar flow, transition, turbulence and separation and how the flow over the principle passive sonar should be as quiet and smooth as possible. Added resistance from sails, masts, snorkels and appendages need careful streamlining and attention in design. A proposed profile of a new submarine is presented which has the passive sonar far forward in the streamlined nose with the torpedo tubes positioned further aft. It should be a quieter vessel with more effective sonars. The profile requires shortening to reduce the displacement and then the internals need rearranging. The design process then begins, which is iterative. In order to proceed with such concepts it is vital to have a database. Our current submarine, the Collins class, should be the base from which all changes and proposals are measured. It is suggested detailed wind tunnel studies should be undertaken concurrently with computational fluid dynamic (CFD) evaluations. The results should then be compared with full scale trials to establish propeller efficiencies and roughness factors as well as the contributions for each feature, hull, sail, control fins, masts and snorkels, flood openings and others. This database will allow more precise comparisons for any improvements which may be considered in a future design. Author Prof. Peter Joubert (OAM) Contractor Maritime Platforms Division P. N Joubert, a World War II fighter pilot, after demobilisation from the RAAF, studied aeronautical engineering at Sydney University. He then joined CSIRO, where he designed a radio controlled meteorological glider. Subsequently he was appointed as a lecturer in mechanical engineering at Melbourne University specialising in fluid mechanics. In 1954 he attended the MIT where he built and tested high-speed catamarans in the towing tank. At Melbourne University he built a new wind tunnel and much research was initiated and conducted there. He has authored over 120 scientific papers, most of them in fluid mechanics, boundary layers, roughness, and vortices and recently with a PhD student, the flow about a submarine body in a turn. Over the years he has received many research grants including one from the US Navy. His work with his students and colleagues is recognised internationally such as by the General Motors Research Laboratories and other international ship research bodies. He has been studying flow patterns on submersibles since 1998 and has helped with certain modifications to Collins. In 1972 he was granted a personal chair and since retirement has been invited to continue as a Professorial Fellow. He was awarded a medal in the Order of Australia in 1996 for contributions to road and yacht safety. He was awarded the AGM Michell medal in 2001 by the College of Mechanical Engineers and is a Fellow of the Australian Academy of Technological Science and Engineering. As a yacht designer he has had over 100 yachts built to his designs, including a high-speed catamaran for the world sailing speed record and ocean racing yachts. Some of these have won against world-class competition – the Sydney-to-Hobart race in 1983 and second places in 1968, 2002 and 2003. As a sailor he has raced his own designs in 27 Sydney-toHobart races and survived the storm of 1998. In 1993 he was awarded the Commodore’s medal of the Cruising Yacht Club of Australia for outstanding seamanship after his crew had rescued eight survivors from a sunken yacht at night in a strong gale.

John Locke Argue That Private Property Philosophy Essay

John Locke Argue That Private Property Philosophy Essay Almost all modern notions of private property and its legislation is based on arguments advocated by John Locke . His theory has been applied to the property rights of physical and intellectual objects -even extending to international law- however, various interpretations of his opinions exist (Nozick, 1974, pp. 167-182; Tuckness, 2011; Waldron, 2002, pp. 152-184; Widerquist, 2010, pp. 3-4).  [1]  These analyses range from MacPhersons class-based capitalism to Waldrons limited ownership rights and also see James Tully argue that Locke promoted limits of civil society (Discourse on Property, 1980, pp. 131-150; Widerquist, 2010, pp. 3-5). This paper aims to give an account of John Lockes argument for property rights as described in his book The Two Treatises of Civil Government and then critically analyse it to establish its political philosophy and likely consequences. In conclusion it will argue that as various -and often incompatible and contradictory- interpretations of his theory have been suggested and incorporated in different political ideologies, it is impossible to ascribe a certain set of political consequences to the right to private property as advocated by Locke.  [2]   First assumptions First, let us follow Locke in his argument that private property is a natural human right. He begins by assuming that it is a right intended in nature and commanded by God that mankind should preserve itself (Locke, 1689, 25). He makes a further assumption that God has given the world to men in common to use and to flourish (Locke, 1689, 26). These two assumptions along with a statement that man owns his person and labour, make the basis of his arguments for the right to private property (Locke, 1689, 27). Definitions Limits/provisos No-waste Various critiques of Lockes Treatises have identified sets of limits to what he advocates: (I) there should be no waste or destruction, (II) and that one should leave plenty, enough, and as good [à ¢Ã¢â€š ¬Ã‚ ¦] in common for others (Locke, 1689, 27; MacPherson, 1962, pp. 210-212; Widerquist, 2010, pp. 7-11). Widerquist (2010, p. 8) also mentions a third proviso of charity among the scholarly interpretations of Lockean appropriation, but Locke (1689, 40-45) does not mention it directly in chapter five of his second book. In short, the first proviso -no-waste- asserts that property is to be used and enjoyed within bounds of reason, where nothing is destroyed or spoilt (Locke, 1689, 31; Widerquist, 2010, pp. 7-8). Locke (1689, 32,38,46) also argues that any appropriator can take as much as they can use, consume, and need but not anything more. Second proviso, enough and as good Justification Giving back/taking nothing Locke (1689, 27-37) even argues that an appropriator, by the act of using and benefitting from their property and creating plenty produce, is giving back to the common property. He goes as far as justifying enclosing land by demonstrating that the enough-and-as-good proviso ensures that the appropriator does as good as take nothing at all (Locke, 1689, 33; Widerquist, 2010, p. 9). Happiness/Plenty produced/value of labour In section 37 (Locke, 1689) he claims that owning and cultivating land increases human happiness. He makes a comparison between the quality of life that Native Americans had and people in Britain; redressing this argument in defence of capitalism (Locke, 1689, 37,41,43,46). Future Locke begins his theory of property in the state of nature. Money/invalidation of provisos Civil society/government When the Civil society is established these property rights can either become subject to social agreement or be carried over in their entirety and create a class-based social interaction where some have property and others dont (Widerquist, 2010, p. 20). Moreover, his provisos maybe be changed or used to justify government intervention (Widerquist, 2010, p. 20). Critique Contextual, Christianity Like any other theory, Lockes theory of property is not without problems. The first and most important of them is the reasons behind its creation. Locke was trying to reconcile Christianity with capitalism, two very different philosophies. Reconciling Christianity and capitalism Capitalism increases poverty, artificial wants, waste, and private property Locke argues, Utilitarianism is most important and most Christian Acknowledges and supports inequality and class system Argues common good is more important that common property Religious v secular Lockes theory of property is based on 17th century requirements of reconciling the church with the new ideas of capitalism. The first critiques that comes to mind is whether a reasonable argument for the religious society of almost 400 years ago still holds for more-or-less secular society of 21st century. It certainly makes a difference that the extent of the powers of the religious authority is far reduced since. Some scholars argue that more secular ideas like socialism or justice as fairness fit better with the requirements of our age. Unfairness Whether an argument based on religion is still valid or not, it is safe to assume that humankind has always been concerned with fairness. Locke (1689, 46-51) sees this fairness in the initial acquisition, when there was more than enough in nature for all to appropriate as they could. Locke supports inheritance of rights as fair but in the inherent inequality that ensues finds many on the wrong side of his argument. There are many incompatible definitions of fairness, but in considering the merits of Lockes theory, some scholars find the nullification of limits à ¢Ã¢â€š ¬Ã‚ ¦ Conclusion

Monte Verde :: essays research papers

After long, often bitter debate, archeologists have finally come to a consensus that humans reached southern Chile 12,500 years ago. The date is more than 1,000 years before the previous benchmark for human habitation in the Americas, 11,200-year-old stone spear points first discovered in the 1930s near Clovis, N.M. The Chilean site, known as Monte Verde, is on the sandy banks of a creek in wooded hills near the Pacific Ocean. Even former skeptics have joined in agreeing that its antiquity is now firmly established and that the bone and stone tools and other materials found there definitely mark the presence of a hunting-and-gathering people. The new consensus regarding Monte Verde, described in interviews last week and formally announced Monday, thus represents the first major shift in more than 60 years in the confirmed chronology of human prehistory in what would much later be called, from the European perspective, the New World. For American archeologists it is a liberating experience not unlike aviation's breaking of the sound barrier; they have broken the Clovis barrier. Even moving back the date by as little as 1,300 years, archeologists said, would have profound implications on theories about when people first reached America, presumably from northeastern Asia by way of the Bering Strait, and how they migrated south more than 10,000 miles to occupy the length and breadth of two continents. It could mean that early people, ancestors of the Indians, first arrived in their new world at least 20,000 years before Columbus. Evidence for the pre-Clovis settlement at Monte Verde was amassed and carefully analyzed over the last two decades by a team of American and Chilean archeologists, led by Dr. Tom D. Dillehay of the University of Kentucky in Lexington. Remaining doubts were erased by Dillehay's comprehensive research report, which has been circulated among experts and is to be published next month by the Smithsonian Institution. And last month, a group of archeologists, including some of Monte Verde's staunchest critics, inspected the artifacts and visited the site, coming away thoroughly convinced. In his report of the site visit, Dr. Alex W. Barker, chief curator of the Dallas Museum of Natural History, said: "While there were very strongly voiced disagreements about different points, it rapidly became clear that everyone was in fundamental agreement about the most important question of all. Monte Verde is real. It's old. And it's a whole new ball game.

Reconstruction or Deconstruction Essay -- American America History

Reconstruction or Deconstruction Following The War for Southern Independence the radical Republicans of the North took unjust measures over the conquered and impoverished social structure, economy and governments of the defeated southern states. In fact, the whole idea of "reconstruction" was in fact "deconstruction". Reconstruction was not to "heal the nation's wounds," or to economically revitalize the South (which it did not). Indeed, Reconstruction was economically destructive to the South. The purpose was to continue the economic plundering of the Southern states for as long as possible, and to establish a national Republican party political monopoly. Congress Passes the Reconstruction Act On March 2, 1867, Congress passed the Reconstruction Act and thus abolished local civil government in the southern states. It divided the southern states into five military districts-each commanded by a battalion of Federal troops to insure that southern whites were held in total subjugation to every radical Republican policy of the northern politicians. During this reconstruction period many Northerners came southward to take unfair advantage of a destroyed economic and governmental structure in order to gain political and or financial advantage. These greedy opportunists were self-seeking in their quest to exploit the South. With no regard what so ever to the quiet, peaceful Southerners the Northerners attempted to implement their beliefs and ways of life upon the grieving Southerners. Carpetbaggers "Carpetbaggers were supposedly sleazy Northerners who had packed all their weordly goods into a carpetbag suitcase at the war's end and had come South to seek personal power and profit (2)." Although these carpetbagger... ...es offered no financial assistance to the Confederate veteran, while at the same time passing laws "legalizing" their misappropriation of public finds for their own selfish gain. Aftermath Following the war, what lasted from 1865 to 1866 was the greatest trial that the South had to bear, not excepting the terrible ordeal of war. No people had to undergo so dark a period with such complications. The cost to the South was great, but her citizens didn't lose hope, yet began to work with a will to revoke all improper and corrupt legislation, to restore economy in public expenditures, to reduce taxation, to do away with useless offices, to make schools efficient, and to build up waste places. History will certainly condemn the legislation that entailed such misery, such corruption, and such extravagant expansion of the money of an impoverished and crushed people. Reconstruction or Deconstruction Essay -- American America History Reconstruction or Deconstruction Following The War for Southern Independence the radical Republicans of the North took unjust measures over the conquered and impoverished social structure, economy and governments of the defeated southern states. In fact, the whole idea of "reconstruction" was in fact "deconstruction". Reconstruction was not to "heal the nation's wounds," or to economically revitalize the South (which it did not). Indeed, Reconstruction was economically destructive to the South. The purpose was to continue the economic plundering of the Southern states for as long as possible, and to establish a national Republican party political monopoly. Congress Passes the Reconstruction Act On March 2, 1867, Congress passed the Reconstruction Act and thus abolished local civil government in the southern states. It divided the southern states into five military districts-each commanded by a battalion of Federal troops to insure that southern whites were held in total subjugation to every radical Republican policy of the northern politicians. During this reconstruction period many Northerners came southward to take unfair advantage of a destroyed economic and governmental structure in order to gain political and or financial advantage. These greedy opportunists were self-seeking in their quest to exploit the South. With no regard what so ever to the quiet, peaceful Southerners the Northerners attempted to implement their beliefs and ways of life upon the grieving Southerners. Carpetbaggers "Carpetbaggers were supposedly sleazy Northerners who had packed all their weordly goods into a carpetbag suitcase at the war's end and had come South to seek personal power and profit (2)." Although these carpetbagger... ...es offered no financial assistance to the Confederate veteran, while at the same time passing laws "legalizing" their misappropriation of public finds for their own selfish gain. Aftermath Following the war, what lasted from 1865 to 1866 was the greatest trial that the South had to bear, not excepting the terrible ordeal of war. No people had to undergo so dark a period with such complications. The cost to the South was great, but her citizens didn't lose hope, yet began to work with a will to revoke all improper and corrupt legislation, to restore economy in public expenditures, to reduce taxation, to do away with useless offices, to make schools efficient, and to build up waste places. History will certainly condemn the legislation that entailed such misery, such corruption, and such extravagant expansion of the money of an impoverished and crushed people.

Loneliness of Long Distan :: essays papers

Loneliness of Long Distan Born in Nottingham in 1928 to a working class family, serving in the Air Force, and going through many struggles, Alan Sillitoe is known as an effective representative of the English working class. Through his story "The Loneliness of the Long-Distance R unner" and the other stories contained within the book, Sillitoe effectively criticises the legal system of England, which deprives individualism from its people, is ineffective and interferes with people's lives. His stories "Uncle Ernest," "On Saturday Afternoon, and "The Loneliness of the Long-Distance Runner" show these themes. The issues presented still are pertinent today. Sillitoe effectively criticises the legal system in "Uncle Ernest." Uncle Ernest is a working-class lonely man who lives an isolated, despondent existence. Joan and Alma, whom he befriends, are very poor and in need of a father figure. Ernest has lost all of his old friends. His family has left him. He is need of company. He can no longer cover up his loneliness like he covers up the sofas he re-upholsters for a living. Ernest buys food for them, clothes, and gifts. All three are happy in the rela tionship they have with one-another. However, one day, he was told, "Now look here, we don't want any more trouble from you, but if ever we see you near those girls again, you'll find yourself up before a magistrate" (57). Ernest is deprived his life, w hat makes him happy. He is deprived the only friendship he has because the unwritten social code suggests that a man such as himself befriending young girls as such means that he is a paedophile. The detectives interfere with his life. Sillitoe shows t he legal system not only makes false assumptions, but goes by an unwritten social code that is accusational. The issue of conformity is central; Ernest is not a "normal" member of society, therefore he is further ostracised. In "On Saturday Afternoon," Sillitoe's narrative is of an account of a bloke hanging himself. The man survived. When found by a copper, he was told, "Its against the law." "It ain't your life. And it's a crime to take your own life. It's killing your self. Its suicide." (103). The legal system is ineffective; the man proved to the coppers whose life it was. He jumped out of a hospital window to his death. Furthermore, the legal system is questioned. In this almost spooky

Ngas Manual

MANUAL ON THE NEW GOVERNMENT ACCOUNTING SYSTEM For National Government Agencies ACCOUNTING POLICIES Volume I Chapter 1. Introduction Objectives of the Manual. The New Government Accounting System (NGAS) Manual presents the basic policies and procedures; the new coding system; the accounting systems, books, registries, records, forms, reports, and financial statements; and illustrative accounting entries to be adopted by all national government agencies effective January 1, 2002. The objectives of the Manual are to prescribe the following: . Uniform guidelines and procedures in accounting for government funds and property; b. New coding structure and chart of accounts; c. Accounting books, registries, records, forms, reports and financial statements; and d. Accounting entries. Coverage. This Manual shall be used by all national government agencies. Legal Basis. This Manual is prescribed by the Commission on Audit pursuant to Article IX-D, Section 2 par. (2) of the 1987 Constitution of the Republic of the Philippines which provides that: The Commission on Audit shall have exclusive authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods required therefor, and promulgate accounting and auditing rules and regulations, including those for the prevention and disallowance of irregular, unnecessary, excessive, extravagant, or unconscionable expenditures, or uses of government funds and properties†. (underscoring supplied) Chapter 2. Basic Features and Policies Basic Features and Policies. The NGAS has the following basic features and policies, to wit: a.Accrual Accounting. A modified accrual basis of accounting shall be used. Under this method, all expenses shall be recognized when incurred and reported in the financial statements in the period to which they relate. Income shall be on accrual basis except for transactions where accrual basis is impractical or when other methods are required by law. b. One Fund Concept. This system adopts the one fund concept. Separate fund accounting shall be done only when specifically required by law or by a donor agency or when otherwise necessitated by circumstances subject to prior approval of the Commission. . Chart of Accounts and Account Codes. A new chart of accounts and coding structure with a three-digit account numbering system shall be adopted. (See Volume III, The Chart of Accounts) d. Books of Accounts. All national agencies shall maintain two sets of books, namely: Regular Agency (RA) Books. These shall be used to record the receipt and utilization of Notice of Cash Allocation (NCA) and other income/receipts which the agencies are authorized to use and to deposit with Authorized Government Depository Bank (AGDB) and the National Treasury.These shall consist of journals and ledgers, as follows: Journals †¢ Cash Receipts Journal (CRJ) †¢ Cash Disbursements Journal (CDJ) †¢ Check Disbursements J ournal (CkDJ) †¢ General Journal (GJ) Ledgers †¢ General Ledger (GL) †¢ Subsidiary Ledgers (SL) for: ? Cash ? Receivables ? Inventories ? Investments ? Property, Plant and Equipment ? Construction in Progress ? Liabilities ? Income ? Expenses National Government (NG) Books. These shall be used to record income which the agencies are not authorized to use and are required to be remitted to the National Treasury.These shall consist of: †¢ Cash Journal (CJ) †¢ General Journal (GJ) †¢ General Ledger (GL) †¢ Subsidiary Ledger (SL) With the implementation of the computerized agency accounting system, only the General Journal shall be used together with the ledgers by both books. e. Financial Statements. The following statements shall be prepared: †¢ Balance Sheet †¢ Statement of Government Equity †¢ Statement of Income and Expenses †¢ Statement of Cash Flows Notes to Financial Statements shall accompany the above tatements. f. Two-Mon ey Column Trial Balance. The two – money column trial balance showing the account balances shall be used. g. Allotment and Obligation. Obligation accounting is modified to simplify procedures in the incurrence and liquidation of obligations and the recording of the budgetary accounts (allotments and obligations incurred and liquidated). Separate registries shall be maintained to control the allotments and obligations for each of the four classes of allotments, namely: Registry of Allotments and Obligations – Capital Outlay (RAOCO) †¢ Registry of Allotments and Obligations – Maintenance and Other Operating Expenses (RAOMO) †¢ Registry of Allotments and Obligations – Personal Services (RAOPS) †¢ Registry of Allotments and Obligations- Financial Expenses (RAOFE). h. Notice of Cash Allocation (NCA). The receipt of NCA by the agency shall be recorded in the books as debit to account â€Å"Cash-National Treasury, Modified Disbursement System (MD S)† and credit to account â€Å"Subsidy Income from National Government†. i. Financial Expenses.Financial expenses such as bank charges, interest expenses, commitment charges and other related expenses shall be separately classified from Maintenance and Other Operating Expenses (MOOE). j. Perpetual Inventory of Supplies and Materials. Supplies and materials purchased for inventory purpose shall be recorded using the perpetual inventory system. Regular purchases shall be coursed thru the inventory account and issuances thereof shall be recorded as they take place except those purchased out of Petty Cash Fund which shall be charged directly to the appropriate expense accounts. k. Valuation of Inventory.Cost of ending inventory of supplies and materials shall be computed using the moving average method. l. Maintenance of Supplies and Property, Plant and Equipment Ledger Cards. For appropriate check and balance, the Accounting Units of agencies, as well as the Property Offi ces, shall maintain Supplies Ledger Cards/Stock Cards by stock number and Property, Plant and Equipment Ledger Cards/Property Cards by category of property, plant and equipment, respectively. m. Construction of Assets. For assets under construction, the Construction Period Theory shall be applied for costing purposes.Bonus paid to the contractor for completing the work ahead of time shall be added to the total cost of the project. Liquidated damages charged and paid for by the contractor shall be deducted from the total cost of the project. Any related expenses incurred during the construction of the project, such as taxes, interest, license fees, permit fees, clearance fee, etc. shall be capitalized, and those incurred after the construction shall form part of operating cost. n. Registry of Public Infrastructures/Registry of Reforestation Projects.For agencies that construct public infrastructures, such as roads, bridges, waterways, railways, plaza, monuments, etc. , and invest on reforestation projects, a Registry of Public Infrastructures (RPI)/Registry of Reforestation Projects (RRP) shall be maintained for each category of infrastructures/reforestation projects. Examples are: †¢ Registry of Public Infrastructures – Bridges (RPIB) †¢ Registry of Public Infrastructures – Roads (RPIR) †¢ Registry of Public Infrastructures – Parks (RPIP) †¢ Registry of Reforestation Projects (RRP)A Summary of Public Infrastructures/Reforestation Projects shall be prepared and included in the Notes to Financial Statements. o. Depreciation. The straight-line method of depreciation shall be used. Depreciation shall start on the second month after purchase of the property, plant and equipment, and a residual value equivalent to ten percent of the purchase cost shall be set-up. Public infrastructures/reforestation projects as well as serviceable assets that are no longer being used shall not be charged any depreciation. . Reclassification o f Assets. Serviceable assets no longer being used shall be reclassified to â€Å"Other Assets† account and shall not be subject to depreciation. q. Allowance for Doubtful Accounts. An Allowance for Doubtful Accounts shall be set up for estimated uncollectible trade receivables to allow for their fair valuation. r. Elimination of Contingent Accounts. Contingent accounts shall no longer be used. All financial transactions shall be recorded using the appropriate accounts.Cash shortages and disallowed payments, which become final and executory, shall be recorded under receivable accounts â€Å"Due From Officers and Employees† or â€Å"Receivables-Disallowances/ Charges†, as the case may be. s. Recognition of Liability. Liability shall be recognized at the time goods and services are accepted or rendered and supplier/creditor bills are received. t. Interest Accrual. Whenever practical and appropriate, interest income and/or expense shall be accrued and recognized in the books of accounts. u. Accounting for Borrowings and Loans. All borrowings and loans incurred shall be recorded to the appropriate liability accounts. . Elimination of corollary and negative journal entries. The use of corollary and negative journal entries shall be stopped. Acquisition/Disposition of assets shall be debited/credited to the appropriate asset accounts. If an error is committed, a correcting entry to adjust the original entry shall be prepared. w. Petty Cash Fund. The Petty Cash Fund shall be maintained under the imprest system. As such, all replenishments shall be directly charged to the expense account and at all times, the Petty Cash Fund shall be equal to the total cash on hand and the unreplenished expenses.The Petty Cash Fund shall not be used to purchase regular inventory/items for stock. x. Foreign Currency Adjustment. Cash deposits in foreign currency and outstanding foreign loans shall be computed at the exchange rate prescribed by the Bangko Sentral ng P ilipinas at balance sheet date. The total cash deposits and foreign loans payable shall be adjusted at the end of each month and any gain or loss on foreign exchange shall be recognized. The subsidiary ledger for foreign currency obligations shall reflect the appropriate foreign currency in which the loan is payable.The liability shall be expressed both in the foreign and local currency. Chapter 3. Accounting Systems General Accounting Plan. The General Accounting Plan (GAP) shows the overall accounting system of a government agency/unit. It includes the source documents, the flow of transactions and its accumulation in the books of accounts and finally their conversion into financial information/data presented in the financial reports. Presented on next page is the General Accounting Plan for national government agencies. The following accounting systems are: . Budgetary Accounts System; b. Receipts/Income and Deposit System; c. Disbursement System; and d. Financial Reporting Syste m. 4 BUDGETARY ACCOUNTS Budgetary Accounts System. The Budgetary Accounts System encompasses the processes of preparing Agency Budget Matrix (ABM), monitoring and recording of allotments received by the agency from the DBM, releasing of Sub-Allotment Release Order (Sub-SARO) to Regional Offices (RO) by the Central Office (CO); issuance of Sub-SARO to Operating Units (OU) by the RO; and recording and monitoring of obligations.Budgetary Accounts. Budgetary accounts consist of the appropriations, allotments and obligations. Appropriations refer to authorizations made by law or other legislative enactment for payments to be made with funds of the government under specified conditions and/or for specified purposes. Appropriations shall be monitored and controlled through registries and control worksheets by the DBM and COA, respectively.Budgetary accounts allotments and obligations are discussed in the succeeding sections. INSERT GENERAL ACCOUNTING PLAN for National Government Agencies A gency Budget Matrix (ABM). The ABM refers to a document showing the disaggregation of agency expenditures into components like, among others, by source of appropriations, by allotment class and by need of clearance. Procedures for the Preparation of the ABM |Area of |Seq. | |Responsibility |No. |Activity | | | | | |Budget Unit | | | | Concerned Staff |1 |Based on the approved General Appropriations Act (GAA) and | | |in coordination with the DBM, prepares the ABM by | | | |appropriations/financing sources to support expenditures to| | | |be made during the year broken down by allotment | | | |class/expenses. | | |Note 1 | | | |The ABM shall contain, among others, the following | | | |information: | | | |The amount to be released categorized under â€Å"Not Needing | | | |Clearance† column, and | | | |The amount that will be released through the issuance of | | | |Special Allotment Release Order (SARO) categorized under | | | |†Needing Clearance† column including continuing | | | |appropriations based on the Statement of Allotments, | | | |Obligations and Balances (SAOB). | | | | | |2 |Initials under ‘Prepared by' portion of the ABM. | | | | | |Head, Budget Unit |3 |Reviews and signs ‘Prepared by’ portion of the ABM. | |Concerned Staff |4 |Forwards the ABM together with a transmittal letter for the| | | |DBM to the Head of the Agency for signature/approval. | | | | | |Head of the Agency |5 |Approves/Signs the ABM and the transmittal letter. | | | | |Concerned Staff |6 |Records in the logbook maintained and submits the signed | | | |ABM to the DBM for approval. | Allotment Release Order (ARO). The ARO is a formal document issued by the DBM to the head of the agency containing the authorization, conditions and amount of an agency allocation. The document may be the ABM, where the amount of allocation not needing clearance is indicated, or the Special Allotment Release Order (SARO), where the release of which is subject to c ompliance with specific laws or regulations or is subject to separate approval or clearance by competent authority. In the case of agencies with decentralized accounting procedures, Sub-ARO/Sub-SARO is issued/released. Recording of Allotments.Upon receipt of the approved ABM and ARO, the Budget Officer/Head of the Budget Unit/Designated Budget Officer shall record the allotment in the respective registries through the Allotment and Obligations Slip (ALOBS). Separate registries shall be maintained for the four allotment classes by Program/Project/Activity (P/P/A), to wit: 1. Registry of Allotments and Obligations – Capital Outlay (RAOCO) 2. Registry of Allotments and Obligations – Maintenance and Other Operating Expenses (RAOMO) 3. Registry of Allotments and Obligations – Personal Services (RAOPS) 4. Registry of Allotments and Obligations – Financial Expenses (RAOFE) Procedures in the Monitoring and Recording of Allotments Received from DBM |Area of |Seq. | | |Responsibility |No. Activity | | | | | |Budget Unit |1 |Receives the approved ABM/SARO from the DBM. Records the | |Concerned Staff | |same in the logbook and forwards the ABM/SARO to Budget | | | |Staff for preparation of an Allotment and Obligation Slip | | | |(ALOBS). | | Budget Staff |2 |Prepares ALOBS in two copies, assigns number and initials | | | |the same. Forwards the ALOBS and ABM/SARO to the Head of | | | |the Budget Unit for review and signature. | | | | | | |Note 1 | | | |The numbering structure of the ALOBS shall be as follows: | | | |PS 00 00 0000 | | | |Serial Number | | | |(One series for | | | | | | | |the whole year) | | | |Month | | | | | | | |Year | | | | | | | |Allotment Class | | | |(PS, MOOE, CO and FE) shall be| | | |used only when obligations are recorded in the ALOBS | | | | | | | |Note 2 | | | |The ALOBS shall be prepared in two copies and shall be | | | |distributed as follows: | | | |Original-Retained by the Budget Unit to support recording | | | |in the registries | | | |Copy 2 -Accounting Unit | | Head of the Budget Unit |3 |Reviews, checks the mall box opposite the ‘Received' | | | |portion in Box A of the ALOBS and affixes signature | | | |certifying receipt of allotment. Returns to the Budget | | | |Staff for recording in the appropriate Registry of | | | |Allotments and Obligations (RAOs). | | | | | | Budget Staff |4 |Records the ALOBS in the appropriate RAOs. Files the ALOBS | | | |for reference. | | | | | | |Note 3 | | | |The following RAOs shall be maintained by the Budget Unit: | | | |Registry of Allotments and Obligations – Personal Services | | | |(RAOPS) | | | |Registry of Allotments and Obligations -Maintenance and | | | |Other Operating Expenses (RAOMO) | | | |Registry of Allotments and Obligations -Capital Outlays | | | |(RAOCO) | | | |Registry of Allotments and Obligations – Financial Expenses| | | |(RAOFE) | | |5 |Forwards Copy 2 of the ALOBS to the Accounting Unit for | | | |refere nce. | Procedures for the Recording of Sub-Allotment Release Order (Sub-ARO) by RO/ OU |Area of |Seq. | | |Responsibility |No. |Activity | | | | |Central Office/ | | | |Regional Office | | | |Budget Unit |1 |Based on the approved ABM received from the DBM, prepares | |Budget Staff | |Sub-ARO for RO/OU. Forwards the Sub-ARO to the Head of the | | | |Budget Unit CO/RO for review. | | | | | |Head of the Budget Unit |2 |Reviews and signs Sub-ARO. Forwards the same to the Head of| | | |the CO/RO for approval. | | | | | |Head of Central |3 |Approves the Sub-ARO. |Office/Regional Office/ | | | |Authorized | | | |Officer | | | |Budget Staff |4 |Based on the approved Sub-ARO, prepares ALOBS in two | | | |copies. Assigns number and initials the ALOBS. Forwards the| | | |same with a copy of approved Sub-ARO to the Head of the | | | |Budget Unit for review and signature. | | | | | | |Note 1 | | | | Distribution of ALOBS shall be as follows: | | | | Original – CO/RO Budget Unit | | | |C opy 2 – CO/RO Accounting Unit | | | | | | | |Note 2 | | | |Refer to ALOBS numbering structures in Note 1 Sec. 12, | | |Procedures in the Monitoring and Recording of Allotments | | | |Received from DBM | |Head of the Budget Unit |5 |Reviews, checks the small box opposite the ‘Sub-allotted’ | | | |portion of Box A of the ALOBS and affixes signature | | | |certifying as to the amount sub-allotted to RO/OU. Forwards| | | |the same with the approved Sub-ARO to Budget Staff for | | | |recording in the appropriate RAOs. | | | | | |Budget Staff |6 |Records the ALOBS in the appropriate RAOs. Files the ALOBS | | | |and a copy of the Sub-ARO. | | | | | | |Note 3 | | | |The ALOBS covering sub-allotment for the RO/OU shall be | | | |entered in the RAOs as negative entry in the ‘Allotment’ | | | |column and shall be deducted from the allotment balance. | | | | | | | |Note 4 | | | |A copy of the ALOBS covering allotment of the RO/OU shall | | | |be furnished the Accounting Unit for reference. | | | | | |Concerned Staff |7 |Records in the logbook the release of the Sub-ARO to RO/OU. | | | | |Regional Offices/ | | | |Operating Units | | | |Budget Unit | | | |Concerned Staff |8 |Receives the approved Sub-ARO from the CO/RO. Records the | | | |same in the logbook maintained. Forwards the Sub-ARO to the| | | |Budget Staff for the preparation of ALOBS. | | | | | Budget Staff |9 |Prepares ALOBS in two copies, assigns number and initials | | | |the same. Forwards the ALOBS and Sub-ARO to the Head of the| | | |Budget Unit for review and signature. | | | | | | | |Note 5 | | | |Refer to Notes 1 and 2 of Sec. 2, Procedures for the | | | |Monitoring and Recording of Allotments Received from the | | | |DBM. | | | | | |Head of the Budget Unit |10 |Reviews the ALOBS based on the Sub-ARO. Checks | | | |the small box opposite the â€Å"Received† portion of Box A of | | | |the ALOBS and affixes signature certifying that the | | | |allotment was recei ved. Forwards the ALOBS and Sub-ARO to | | | |the Budget Staff for recording in the appropriate RAOs. | | | | | | |Note 6 | | | |Refer to Note 3, of Sec. 12, Procedures for the Monitoring | | | |and Recording of Allotments Received from the DBM. | | | | | | Budget Staff |11 |Records the ALOBS in the RAOs. Files the Sub-ARO and | | | |original of the ALOBS. | | | | | |12 |Forwards copy 2 of the ALOBS to the Accounting Unit for | | | |reference. | Accounting for Obligation. Obligation refers to a commitment by a government agency arising from an act of a duly authorized official which binds the government to the immediate or eventual payment of a sum of money. The agency is authorized to incur obligations only in the performance of activities which are in pursuits of its functions and programs authorized in appropriation acts/laws within the limit of the ARO. Obligations shall be taken up in the registries through the ALOBS prepared/processed by the Budget Unit.The Budget Officer/ He ad of the Budget Unit/designated Budget Officer shall certify to the availability of allotment and such is duly obligated by signing in the appropriate box of the ALOBS. On the other hand, the Accountant/Head of the Accounting Unit shall certify to the correctness and validity of obligations, and availability of funds. Both Budget and Accounting Units shall coordinate in the filling up of the Status of the Obligation in their respective copies of the ALOBS Procedures for the Recording of Obligations |Area of |Seq. | | |Responsibility |No. Activity | | | | | | Budget Unit | | | |Concerned Staff |1 |Receives the Disbursement Voucher/Payroll (DV/P), and | | | |supporting documents, Contract/ Purchase Order (C/PO) from | | | |concerned offices/personnel. Verifies completeness of the | | | |documents. If incomplete, returns the documents to | | | |concerned offices for completion. If complete, records the | | | |same in the logbook maintained.Forwards the documents to | | | |Budget Staf f for the preparation of the ALOBS. | | | | | | Budget Staff |2 |Verifies availability of allotment based on the RAOs. If no| | | |allotment is available, returns the documents to the | | | |office/personnel concerned except as authorized by the DBM. | | |3 |If there is an available balance of allotment to cover the | | | |obligations, prepares an ALOBS in three copies.Initials | | | |the ALOBS and forwards the same to the Head of the Budget | | | |Unit for review and signature. | | | | | | | |Note 1 | | | |Copy 3 of ALOBS shall be attached to the DV. Refer to Note | | | |2, Sec. 12, Procedures for the Monitoring and Recording of | | | |Allotments Received from DBM for the distribution of the | | | |other copies of ALOBS. | | | | | Head of the Budget Unit |4 |Reviews, checks the small box opposite the ‘Available and | | | |duly obligated’ portion of Box A of the ALOBS and affixes | | | |signature. Forwards the ALOBS and documents to the Budget | | | |Staff for recordin g in the appropriate RAOs. | | | | | | Budget Staff |5 |Records the amount obligated under the ‘Obligation’ column| | | |of the RAOs. Forwards all copies of the ALOBS and the | | | |documents to the Accounting Unit for processing and | | | |signature. | | | | | | |Note 2 | | | |Obligations shall be posted in the ‘Obligation Incurred’ | | | |column of the RAOs to arrive at the balance of allotment | | | |still available at a given period. | | | | | | |6 |Receives original of ALOBS from the Accounting Unit. If | | | |there is no correction, files the same to support the RAOs. | | | |Otherwise, effects correction in the RAOs or prepares a new| | | |ALOBS, as the case may be. | | |Note 3 | | | |For the succeeding activities, refer to Sec. 34, | | | |Procedures for Disbursements By Checks. | | | | | | | |Note 4 | | | |There is no need to prepare a new ALOBS for | | | |corrections/adjustments made by the Accounting Unit after | | | |the processing of the claim s but before payment is made. | | |Adjustment in the RAOs shall be effected thru a positive | | | |entry (if additional obligation is necessary) or a negative| | | |entry (if reduction) in the ‘Obligation Incurred’ column. | | | | | | | |Note 5 | | | |Preparation of new ALOBS for the following adjustments of | | | |obligations as negative entries in the ‘Obligation | | | |Incurred’ column shall be made: | | | | | | |refund of cash advance granted during the year | | | |overpayment of expenses during the year | | | |disallowances/charges which become final and executory | | | | | | | |Certified copies of official receipts for the | | | |overpayments/refunds, copies of bills for overpayments | | | |and Notice that the disallowances are final and | | | |executory shall be furnished the Budget Unit by the | | | |Accounting Unit for the preparation of new ALOBS taking up | | | |the adjustments. | 16 INCOME/COLLECTIONS AND DEPOSITS Receipts/Income Collections an d Deposits System. The Receipts/Income Collections and Deposits System covers the processes of acknowledging and reporting income/collections, deposits of collections with Authorized Government Depository Bank (AGDB) or through the AGDB for the account of Treasurer of the Philippines, and recording of collections and deposits in the books of accounts of the agency. Sources of Income of the National Government.The income of the National Government are classified into general income accounts and specific income accounts. The following comprise the general income accounts, among others: Subsidy Income from National Government 1. Subsidy from Central Office 2. Subsidy from Regional Office/Staff Bureaus 3. Income from Government Services 4. Income from Government Business Operations 5. Sales Revenue 6. Rent Income 7. Insurance Income 8. Dividend Income 9. Interest Income 10. Sale of Confiscated Goods and Properties 11. Foreign Exchange (FOREX) Gains 12. Miscellaneous Operating and Servic e Income 13. Fines and Penalties-Government Services and Business Operations 14. Income from Grants and DonationsThe specific income accounts of national government agencies are classified as follows: 1. Income Taxes 2. Property Taxes 3. Taxes on Goods and Services 4. Taxes on International Trade and Transactions 5. Other Taxes 6. Fines and Penalties-Tax Revenue 7. Other Specific Income The descriptions of all the accounts and the instructions as to when these are to be debited and credited are provided in Volume III of the NGAS Manual. Methods of Accounting for Income. National government agencies adopt the following accounting methods of recording income: 1. Accrual Method – Accrual method of accounting shall be used by national government agencies when income is realized (earned) during the accounting period regardless of cash receipt.Accounts receivable is set up and the general or specific income accounts according to nature and classification are credited. 2. Modified A ccrual – Under the modified accrual basis, income of an agency is recorded as â€Å"Deferred Credits to Income† and the appropriate receivable account is debited. The income account is recognized upon receipt of collection and the â€Å"Deferred Credits to Income† account is adjusted accordingly. 3. Cash Basis – Cash basis of accounting shall be used for all other taxes, fees, charges and other revenues where accrual method is impractical. The income account is credited upon collection of the cash or its equivalent.Fines and Penalties. Fines and penalties, either on tax revenues or other specific income accounts, shall be recognized as income of the year these were collected. Other Receipts. Other receipts of national government agencies shall be comprised of, but not limited to the following: 1. Refund of cash advances – When cash advances for official travels are granted, the account â€Å"Due from Officers and Employees† is debited and wh en refunds are made, the same account is credited. Cash advances for salaries and wages shall be recorded as debits to the account â€Å"Cash-Disbursing Officers† and any refunds thereof shall be credited to the same account. 2.Receipts of performance/bidders/bail bonds – Performance bond posted by contractor or supplier to guaranty full and faithful performance of their contract may be in the form of cash or certified checks or surety. Performance bond in cash or certified check shall be acknowledged by the issuance of official receipt and recorded in the book of accounts by the Accountant thru a Journal Entry Voucher (JEV) for the purpose. In case of surety bond, an acknowledgement receipt shall be issued by the authorized official. 3. Refund for overpayment of expenses – Refunds as a result of overpayment of expenses shall be recorded as a credit to the appropriate expense account if paid in the same year or to Prior Years’ Adjustments if paid in the e nsuing year. This transaction shall reduce the amount of expense previously recorded. 4.Collections made on behalf of another agency or private companies – Collections made on behalf of other agencies which are later remitted to them are recorded under accounts â€Å"Due to NGAs†, â€Å"Due to LGUs† or â€Å" Due to GOCCs† as the case maybe. Authorized collections made on behalf of private entities, like shares of proponents of Built-Operate-Transfer (BOT) Projects are recorded as â€Å"Other Payables†. 5. Inter-agency transferred funds – Cash received from another agency for the purpose of implementing projects of that agency is recorded in the books as a credit to account â€Å"Due to NGAs† or â€Å"Due to LGUs†, as the case maybe. Deposit of Collections. All Collecting Officers shall deposit intact all their collections, as well as collections turned over to them by sub-collectors/tellers, with AGDB daily or not later than t he next banking day.They shall record all deposits made in the Cash Receipts Record. Reporting of Collections and Deposits. At the close of each business day, the Collecting Officers shall accomplish the Report of Collections and Deposits (RCD) in accordance with the instructions provided in Volume II of the NGAS Manual for the RCD. All collections shall be deposited with AGDB for the account of the agency or the Treasurer of the Philippines daily or not later than the next banking day. Procedures for Collections and Deposits Through the Collecting Officer |Area of |Seq. | | |Responsibility |No. Activity | | | | | |Cash Unit | |Daily | | Designated Staff |1 |Receives cash/check from payor representing collection | | | |based on the Order of Payment (OP) prepared by the | | | |Accounting Unit. | | | | | | |2 |Issues Official Receipt (OR) to acknowledge receipt of | | | |cash/check. | | | | | | | | | | |Note 1 | | | |Funding Checks received by the Cashier/ Collecting Officer | | | | of the RO/OU for its operational requirements shall be | | | |issued corresponding OR.. | | | | | | | |Note 2 | | | |Separate sets of ORs shall be used for the RA and NG Books. | | | | | | |Note 3 | | | |The OR shall be prepared in three copies and shall be | | | |distributed as follows: | | | | Original – Payor | | | | Copy 2 – To be attached to the Report of Collections| | | |and Deposits (RCD) | | | | Copy 3 – Cash Unit file | | | | | | |3 |Records collections in the Cash Receipts Record (CRR). | | | | | | | |Note 4 | | | |Separate CRR shall be maintained for collections under the | | | |RA and NG Books. | | | | | | |4 |Prepares Deposit Slip (DS) in three copies. | | | | | | |Note 5 | | | |The DS shall be distributed as follows: | | | | Original – AGDB | | | | Copy 2 – To be attached to RCD | | | | Copy 3 – Cash Unit file | | | | | | |5 |Deposits collections with AGDB. | | | | | | |Note 6 | | | |Collections pertaining to NG Books sh all be deposited with | | | |the AGDB for the account of the Treasurer of the | | | |Philippines | | | | | | |6 |Based on the validated DS from the AGDB and copy of the ORs| | | |on file, prepares Report of Collections and Deposits (RCD) | | | |in two copies. Initials on the RCD and forwards the same | | | |together with Copy 2 of the ORs and DS to the Head of the | | | |Cash Unit for review and signature. | | | | |Head of the Cash Unit |7 |Reviews and signs the RCD. Forwards original of RCD, Copy 2| | | |of the ORs and DS to the Designated Staff for submission to| | | |the Accounting Unit. | | | | | | | |Note 7 | | | |The RCD shall be distributed as follows: | | | |Original – Accounting Unit together with Copy No. of the | | | |ORs and DS – to support the JEV | | | |Copy 2 – Cash Unit file | | | | | |Designated Staff |8 |Records the RCD in the logbook maintained and forwards the | | | |same with the ORs and DS to the Accounting Unit for | | | |recording in the books of accounts. | | | | | |Accounting Unit | | | |Accounting Staff |9 |Receives original of RCD with Copy 2 of the ORs and DS from| | | |the Cash Unit. Records receipt in the logbook maintained | | | |for the purpose and forwards the same to the Bookkeeper for| | | |review and preparation of the JEV. | | | | |Bookkeeper |10 |Based on the RCD, prepares JEV in two copies and signs | | | |â€Å"Prepared by† portion of the JEV. Forwards the JEV and | | | |documents to the Head of the Accounting Unit for review and| | | |signature. | |Head of the Accounting Unit|11 |Reviews and signs ‘Certified Correct by’ portion of the | | | |JEV. Forwards the JEV and documents to the Bookkeeper for | | | |recording in the Cash Receipt Journal (CRJ) and/or Cash | | | |Journal (CJ) as the case may be. | | |Note 8 | | | |CRJ shall be used to record collection under the RA Books | | | |while the CJ shall be used to record collections under the | | | |NG Books. | | | | | | | |Note 9 | | | |For the succeeding activities, refer to Sec. 1, | | | |Preparation and Submission of Trial Balances and Other | | | |Reports. | Procedures for Collections through Accredited Agent Banks (AAB) |Area of |Seq. | | |Responsibility |No. |Activity | | | | | |Accounting Unit | | | |Receiving/ Releasing Staff |1 |Receives collection documents from the AAB/AGDB.Records | | | |receipt in the logbook maintained for the purpose. Forwards| | | |the same to the Bookkeeper for preparation of the JEV. | | | | | | Bookkeeper |2 |Based on the received collection documents, prepares JEV in| | | |two copies, Signs â€Å"Prepared by† portion of the JEV. | | | |Forwards the JEV and documents to the Head of the | | | |Accounting Unit for review and signature. | | | | |Head of the Accounting Unit |3 |Reviews and signs â€Å"Certified Correct by† portion of the | | | |JEV. Forwards the JEV and documents to the Bookkeeper for | | | |recording in the General Journal (GJ). | | | | | | | |Note 1 | | | |For the succeeding activities, refer to Sec. 71, | | | |Preparation and Submission of Trial Balances and Other | | | |Reports. | | | | Dishonored Checks. There are instances that checks received by Collecting Officers in payment of taxes, fees and other debt due the government are dishonored by the drawee banks. A check is said to be dishonored by non-payment when, upon its being duly presented for payment, such payment is refused or cannot be obtained. (Sec. 83, RA No. 2031, Negotiable Instrument Law). It may also be defined as those checks paid to the agency, which were dishonored by the AGDB due to Drawn Against Insufficient Fund (DAIF) or Drawn Against Uncleared Deposits (DAUD).Procedures in Recording Dishonored Checks |Area of |Seq. | | |Responsibility |No. |Activity | | | | | |Cash Unit | | | |Designated Staff |1 |Receives from AGDB the Debit Memo (DM) and copies of | | | |dishonored checks. | | | | | |2 |Verifies the dishonored checks against the previous m onths’| | | |RCDs maintained on file to ascertain that the checks were | | | |included in the previous months’ collections. If not | | | |included, verifies from AGDB the details of the dishonored | | | |checks. | | | | | | |3 |If dishonored checks are included in the RCDs, prepares | | | |Notice of Dishonor to inform the drawers/indorsers/payors | | | |that the checks were dishonored by the AGDB. | | | | | | |Note 1 | | | |The Notice of Dishonor shall be prepared in three copies | | | |and shall be distributed as follows: | | | | Original – Drawer (To be delivered personally or thru | | | |registered mail) | | | | Copy 2 – Accounting Unit file | | | | Copy 3 – Cash Unit file | | | | | | |4 |Retrieves from file copy of the OR covering the dishonored | | | |check and indicates in the OR the following notation: | | | | | | | |â€Å"Cancelled (date of Notice of Dishonor) per Bank | | | |Debit/Voucher No. _____ dated _________† | | | | | | |5 | Retrieves CRR on file and records the dishonored checks | | | |with the ollowing notation: | | | | | | | |â€Å"To take up Bank’s Debit Memo No. ___ dated ____ covering | | | |Check No. ___ for P ____________ acknowledged under OR No. | | | |_____ dated _______†. | | | | | | |6 |Prepares list of dishonored checks in two copies. Forwards | | | |Copy 2 of the list and the dishonored checks to the | | | |Accounting Unit for preparation of the JEV. | | | | |Accounting Unit |7 |Receives the list together with originals of dishonored | |Accounting Staff | |checks and the Debit Memo from the Cash Unit and records | | | |the same in the logbook maintained for the purpose. | | |8 |Based on the list, prepares the JEV in two copies. Signs | | | |â€Å"Prepared by† portion of the JEV and forwards the same to | | | |the Head of the Accounting Unit for review and signature. | | | | | |Head of the Accounting Unit |9 |Reviews and signs â€Å"Certified Correct by† portion of the | | | |JEV.Forwards the JEV supported by the list, originals of | | | |dishonored checks and notice of dishonor to the Bookkeeper | | | |for recording in the books of accounts. | | | | | | | |Note 2 | | | |For the succeeding activities, refer to Sec. 71, | | | |Preparation and Submission of Trial Balances and Other | | | |Reports. | 30 DISBURSEMENTS Disbursements Defined.Disbursements constitute all cash paid out during a given period either in currency (cash) or by check. It may also mean the settlement of government payables/obligations by cash or by check. It shall be covered by Disbursement Voucher (DV)/Petty Cash Voucher (PCV) or payroll. Basic Requirements for Disbursements. The basic requirements applicable to all types of disbursements made by national government agencies are as follows: 1. Existence of a lawful and sufficient allotment certified as available by the Budget Officer; 2. Existence of a valid obligation certified by the Chief Accountant/Head of Accounti ng Unit; 3. Legality of transactions and conformity with laws, rules and regulation; 4.Approval of the expense by the Chief of Office or by his duly authorized representative; and 5. Submission of proper evidence to establish the claim. Disbursements System. The Disbursements System involves the preparation and processing of disbursement voucher (DV); preparation and issuance of check; payment by cash; granting, utilization, and liquidation/replenishment of cash advances. Certification on Disbursements. Disbursements from government funds shall require the following certifications on the DV: 1. Certification and approval of vouchers and payrolls as to validity, propriety and legality of the claim (Box A of DV) by head of the department or office who has administrative control of the fund concerned; 2.Necessary documents supporting the DV and payrolls as certified and reviewed by the Accountant/Head of Accounting Unit (Box B of DV); and 3. Certification that funds are available for t he purpose by the Accountant/Head of Accounting Unit (Box B of DV). Disbursements by Checks. Checks shall be drawn only on duly approved DV or PCV. These shall be reported and recorded in the books of accounts only when actually released to the respective payees. Two types of checks are being issued by government agencies as follows: 1. Modified Disbursement System (MDS) Checks – issued by government agencies chargeable against the account of the Treasurer of the Philippines, which are maintained with different MDS – Government Servicing Banks (GSBs).These are covered by Notice of Cash Allocation, an authorization issued by the DBM to government agencies to withdraw cash from the National Treasury through the issuance of MDS checks or other authorized mode of disbursements. 2. Commercial Checks – issued by government agencies chargeable against the Agency Checking Account with GSBs. These are covered by income/receipts authorized to be deposited with AGDBs; and funding checks received by RO/OUs from COs/ROs, respectively. Recording of Check Disbursements in the Check Disbursements Record (CkDR). All checks issued including cancelled checks shall be recorded chronologically in the CkDR. The dates checks were actually released shall be indicated in the appropriate column provided for in the CkDR. Reporting of Checks Issued/Released.All checks actually released to claimants shall be included in the Report of Checks Issued (RCI), which shall be prepared daily by the Cashier. The RCI shall be submitted to the Accounting Unit for the preparation of JEV. All unreleased checks as of the report date shall be enumerated in a â€Å"List of Unreleased Checks† to be attached to the RCI. Procedures for Disbursements by Checks. |Area of |Seq. | | |Responsibility |