Develop strategic HRM plans and policies for an organisation Essay

Develop strategic HRM plans and policies for an organisation - Essay Example The main aspects which are identified include areas of recruitment and selections, training and development, communication programs, performance management systems and even conflict management. Besides implementing fairness in all of the above HR aspects it is recommended that the organizations provides a common platform for all in which they could voice any problem faced with regards to diversity. Hurdle free communication channels, instant and continuous support from executives for resolving diversity issues and grievances handling are particularly recommended. Table of Contents Executive Summary 2 Introduction 4 HRM plans and policies for an organization operating in the global business environment 5 Conclusion and Recommendations 11 Bibliography 15 Introduction Today’s organizations seek to attain excellence through diversity. However, the term diversity is often seen to raise controversy, confusion and complication. However, despite the various severe implications of dive rsity, organizations continue to encourage diversity at the workplace. This is primarily applicable for the large and multinational organizations which have multinational presence across all corners of the globe. The word diversity immediately brings to mind the differences in race and ethnicity rather than gender of the workforce. In other words diversity is defined as those human qualities and characteristics which different between individuals and groups but are existent in the people outside the group. It is rather important to realize that the concept of diversity includes very many different dimensions apart from age, gender, race, geographic location, religious beliefs, work experiences etc. These dimensions have important implications for performance and productivity, success and motivation and interactions among employees in the organization. It is important that organizations use these dimensions to their use and advantage rather than focusing on their elimination. That is why managing diversity has emerged as a popular concept in organizational scenario today and is widely practiced in almost all organizations; the multinational organizations in particular. They accept the fact that diversity contributes to the richness of the organization and enhances the quality of organizational life for groups and individuals. Today’s organizations take pride in workforce differences and use them to their own benefit. The project seeks to make an analysis of the various dimensions of diversity in organizations and their implications in organizational life. Based on the analysis it developed human resource management policies and practices aimed at managing a diverse workforce in the global organizations. Specific recommendations are provided in the form of strategic HRM plans for an organization which is expanding its presence in the global market. HRM plans and policies for an organization operating in the global business environment Organizations workin g in the global market must strive to create a harmonious and inclusive environment as it enhances their reputation as being favorable recruiters and allows them to attract and retain the best talents from the industry. The main aspect of managing a diverse workforce is to provide employees with the feeling of inclusiveness, rewarded and valued despite their differences. This helps to motivate them and attain their maximum engagement at the workplace. In a survey

Minerals and Energy Resources Essay Example for Free

Minerals and Energy Resources Essay We require metals for making machines, sands and gravels for making roads and buildings,  sand for making computer chips, limestone and gypsum for making concrete, clays for making ceramics, gold, silver, copper and aluminum for making electric circuits, and diamonds  and corundum (sapphire, ruby, emerald) for abrasives and jewelry. A mineral deposit is a volume of rock enriched in one or more materials. In this sense a mineral refers to a useful material, a definition that is different from the way we defined a mineral back in Chapter Here the word mineral can be any substance that comes from the Earth. Finding and exploiting mineral deposits requires the application of the principles of geology that you have learned throughout this course. Some minerals are used as they are found in the ground, i. e. they require no further processing or very little processing. For example gemstones, sand, gravel, and  salt (halite). Most minerals must be processed before they are used. For example: * Iron is the found in abundance in minerals, but the process of extracting iron from different minerals varies in cost depending on the mineral. It is least costly to extract the iron from oxide minerals like hematite (Fe2O3), magnetite (Fe3O4), or limonite [Fe(OH)]. Although iron also occurs in olivines, pyroxenes, amphiboles, and biotite, the concentration of iron in these minerals is less, and cost of extraction is increased because strong bonds between iron, silicon, and oxygen must be broken. * Aluminum is the third most abundant mineral in the Earths crust. It occurs in the most common minerals of the crust the feldspars (NaAlSi3O8, KalSi3O8, ; CaAl2Si2O8, but the cost of extracting the Aluminum from these minerals is high. Thus, deposits containing the mineral gibbsite [Al(OH)3], are usually sought. This explains why recycling of Aluminum is cost effective, since the Aluminum does not have to be separated from oxygen or silicon. Because such things as extraction costs, manpower costs, and energy costs vary with time and from country to country, what constitutes an  economically viable deposit  of minerals varies considerably in time and place. In general, the higher the concentration of the substance, the more economical it is to mine. Thus we define an ore as a mineral deposit from which one or more valuable substances can be extracted economically. Extraction of this oil also requires heating the rock and is therefore energy intensive and not currently cost effective Coal Coal  is a sedimentary/metanorphic rock produced in swamps where there is a large-scale accumulation of organic matter from plants. As the plants die they accumulate to first become peat. Compaction of the peat due to burial drives off   volatile components like water and methane, eventually producing a black- colored organic- rich coal called lignite. Further compaction and heating results in a more carbon- rich coal called bituminous coal. If the rock becomes metamorphosed, a high grade coal called anthracite is produced. However, if temperatures and pressures become extremely high, all of the carbon is converted to graphite. Graphite will burn only at high temperatures and is therefore not useful as an energy source. Anthracite coal produces the most energy when burned, with less energy produced by bituminous coal and lignite. Coal is found in beds called seams, usually ranging in thickness from 0. 5 to 3m, although some seams reach 30 m. Two major coal producing periods are known in geologic history. During the Carboniferous and Permian Periods, the continents were apparently located near the equator and covered by shallow seas. This type of environment favored the growth of vegetation and rapid burial to produce coal. Known reserves of coal far exceed those of other fossil fuels, and may be our best bet for an energy source of the future. Still, burning of the lower grades of coal, like lignite and bituminous coal produces large amounts of waste products that pollute the atmosphere. This problem needs to be overcome before we can further exploit this source of energy. Bottom of Form

Free Essays on Terrorism: Europes Contempt Toward the U.S :: Exploratory Essays Research Papers

September 11 and Europe's Contempt Toward the U.S Lest we forget the heroic resolve of our many European "allies," the French surged forward into the fray last week. Well, perhaps "surging" isn't quite the word, and the "fray" has become a meager affair as of late. Their token gesture to join the U.S. and Great Britain in orchestrating a Northern Alliance victory amounts to little more than tactical cowardice, a dashing display of minced words and foot-dragging that only the French seem capable of. However symbolic the gesture, the French and their European counterparts tend to deliver such offerings of goodwill sealed with the usual stamp of anti-Americanism. The irritating Euro-superiority complex recently surfaced over the issue of extraditing captured terrorists to the United States. In September, Spanish authorities infiltrated the Soldiers of Allah, a radical Islamic group based in Madrid with links to al Qaeda. The operation led to 14 arrests of key al Qaeda operatives and shed new light on the financing of bin Laden's operations preceding the September 11 attacks. Hundreds of millions of pesetas (i.e. millions of dollars) flowed through this unit of al Qaeda's financial network. Despite this damning evidence, Spain still sniffs at the thought of extraditing the detainees to the U.S. And what is the source of Spain's moral indigestion? The "backward" American justice system, of course. After all, the U.S. still employs such barbaric anachronisms as the death penalty (and even worse, a solid majority of Americans seem to support it). As evidenced by the continual stalling of Spanish diplomats, the moral burden of any extradition to a country as primitive as the United States is simply too much for the collective Spanish conscience to bear. The fate of al Qaeda operatives must not be abandoned to the crude methods of American jurisprudence. Instead of rejecting such anti-Americanism, the 15 members of the European Union echoed Spain's sentiments in their sanctimonious reports to the press. The Bush administration's establishment of military tribunals further inflamed the E.U.'s righteous indignation. Several countries kindly reminded the U.S. that sending the al Qaeda henchmen across the pond would violate the EU's extradition ban against countries that use the death penalty. This was consistent with what seems to be the E.U.'s role of the meddling whiner, seizing some disputable moral high ground to voice complaints instead of solutions. Perhaps the most annoying aspect of most European indignation is its paternalistic tone, as if the Americans were still reckless colonies in need of a scolding.

Master Tag Case

The key benefit to the revised approach is that the tags are being sent directly to the customer that needs them, the growers. The growers are then able to order another batch of tags once the plants have grown if they have a surplus in plants. Thus the reasoning for the revised approach is fulfilled by not having an abundance of un needed tags being shipped to the grower from the seed companies.The pros of the revised approach is the seeds will be planted with the tags and the tag wont leave the seed all the way from plantation until it reaches the retail customer. Also, if the grower is able to clone plants they would have the accessibility of ordering any new tags directly from MasterTag. The pro for the seed company is that they don’t have to sort tags to send off their order to the growers.Another pro is the seed companies wont have a surplus of tags in their warehouse, however, if the plant doesn’t survive from the growth of the seed the grower may build up a surp lus of tags. Although still, the grower would be better to utilize the process of order from MasterTag because they would know what plants survived from the seed. The cons of the plan is that it adds an extra step to the Growers manufacturing process. They now have to do forecasting and planning with two companies MasterTag and the seed companies, rather than just with the seed companies.

Bartolomé de Las Casas Human Rights Missionary

Bartolome de Las Casas was one of the pioneers and a champion of human rights in the most critical period of history. The context of his presence needs a deeper understanding. The Spanish Inquisition or the Crusades were ‘justified’ as a sanction granted by God. The natives were seen as uncivilized beings and the only way to ‘tame’ them was by using brutal force.The genocide of the natives by the Spanish Inquisition resulted in many tribes erased without a trace. The natives referred by Bartolome da Las Casas were only to name a few.The significance of Las Casas was his ability to push the law and have many inhuman authorities removed from the Council. Under such pretext, it would be unfair to use modern day judgment to criticize Las Casas. This paper establishes that Las Casas, given his time that he lived in and the kind of family that he was raised in, was justified in his manner of referencing to the natives. The world has not become a better place and o ur modern understanding of human rights and the violation of human rights, at least as expressed by the UN stems from the views of Las Casas.The historical context explicitly implies that Las Casa himself was from an upper class family who then later had the power to negotiate in favor of the natives. Las Casas was himself ‘gifted’ with Juanico, a Taino youth for a servant when he was a little boy. So for a man of his stature who belonged and had the ‘luxury’ of the oppressor, was willing and believed he could stop the evil. He had the ear of the courts who were the decision makers. Although his supplications were met with heavy criticism, he was determined to stop the brutality towards the natives.As far as the wealth was brought in, and exhibited in Spain from the New World, people were drawn towards it and were completely blind to the atrocities committed by them, and to make things worse, they were all done in the name of religion. Under such pretext wh o would have been a better person to condemn than a seminarian. The setting is a world where the masses are mesmerized by wealth and are willing to do anything to get their hands on it. This very thought and behavior is against the very religious belief that the colonizers practiced to massacre the natives.Hence it is understandable if Las Casas is isolated in terms of being the only person who despite his disposition took the risk of condemning and putting his own life on the line to speak for the voiceless. Over and over the attitude of Las Casas is focused only on his description of the natives, whose plight is all the more pitiful, because of the brutal behavior of the colonizers. When he is describing the natives as gentle beings, it highlights their state of helplessness in comparison to the beastly behavior of the colonizers.God has created all these numberless people to be quite the simplest, without malice or duplicity, most obedient, most faithful to their natural Lords, a nd to the Christians, whom they serve; the most humble, most patient, most peaceful and calm, without strife nor tumults; not wrangling, nor querulous, as free from uproar, hate and desire of revenge as any in the world. . . . From a seminarian perspective, the natives are the humble sheep possessed of Christian virtues and the sinners are the Christian colonizers. The description of the natives is in stark contrast to the description of the colonizers.The Christians, with their horses and swords and lances, began to slaughter and practice strange cruelty among them. They penetrated into the country and spared neither children nor the aged, nor pregnant women, nor those in child labour, all of whom they ran through the body and lacerated, as though they were assaulting so many lambs herded in their sheepfold. Hence Las Casas urge to take up the cause of the voiceless natives to the highest authority possible, the royalty, portrays him as a humanitarian by nature and an un-ordained a dvocate of human rights.It is true that he suggested to bring slaves from Africa as opposed to making slaves of the natives, but he later repented when he saw that the treatment of the slaves were just as bad. He later regretted when he had to witness the cold blooded violence that the Africans were subjected to, and repented. Though his repentance had no impact on the brutal nature of the colonizers, he is the only one of his time publically known to have repented without himself having inflicted any pain on any human being. The rest of the inquisitors took pride in what they did.In a world where the natives and Africans were seen as deformed or incomplete or uncivilized human beings, Las Casas addresses them as ‘people’. Bartolome de Las Casas reports first hand of the cruelty in its raw graphic nature to evoke sympathy in the eyes of the decision makers. For most part colonizers have been successful in erasing the past of the colonized but Las Casas did not let that happen. It is his record of what he witnessed that makes a significant mile stone in the history of human rights.Among these gentle sheep, gifted by their Maker with the above qualities, the Spaniards entered as soon as soon as they knew them, like wolves, tiger and lions which had been starving for many days, and since forty years they have done nothing else; nor do they afflict, torment, and destroy them with strange and new, and divers kinds of cruelty, never before seen, nor heard of, nor read of. . . . . The Language used to describe the native is a surface level issue given the fact that Las Casas was an ordained priest and a colonist. But he set himself up as an example by denouncing encomienda.He also suggested peaceful co-existence between colonists and the natives which was implemented and successful until the colonizers could not refrain from provoking the natives. Hence it is completely unfair to overlook all of Bartolome de Las Casas efforts towards safeguarding natives over words that depict them as inferior to the Europeans. Had Las Casas not spoken for them, more people would have fallen victims to the genocide. It is not the language but the content of the text that should be the focus, since it is filled with compassion and evokes sympathy through the painful description of torture.Also, his life was constantly under threat yet he was willing to walk the line for the cause he believed in, until the massacre stopped. Bartolome de Las Casas, can be isolated for his efforts to stop human rights violation but not to be judged over the language he used. He could be given the benefit of doubt that he used humble descriptions to invoke sympathy from a prejudiced court. Works Cited American Taino, Commentary from the perspective of a American Latino. http://americantaino. blogspot. com/2007/10/bartolom-de-las-casas-witness-to-evil. html

The Hitchhikers guide to the Galaxy essays

The Hitchhikers guide to the Galaxy essays The Hitchhikers guide to the galaxy is a wholly remarkable book. Thought many of the concepts are slightly abstract and obscure, the book itself is a truly great work. The basic idea is that the day we meet our adventurous crew is the single worst Thursday of Arthur Dents life. Sadly, it is not just Arthur who will be having a bad day. You see, it is this Thursday when the earth gets destroyed. Of all the billions of people on the planet, there was only one who knew what was to take place, and he himself was not even from earth. Ford Prefect, best friend of Arthur is a smooth talking quick thinking person for the remote planet of Betelgeuse five. As you were probably able to infer, Ford Prefect was not the name given to him by his parents, but instead the name of a car that was never popular, which he chose as his moniker, as to better fit in with the humans of earth. Our story begins with Arthur waking up early at his London flat (it was a British book). This was just like any other Thursday, except that outside, a demolition crew was beginning to destroy his house so that they will be able to create a highway bypass. This was news to Arthur. He did not know how they could do this without even warning him first. Upon questioning the foreman of the job, he was informed that the plans had been on record in the planning office for months. Sadly, the plans had been kept in the cellar where there is no nights, or stairs for that matter, in a disused lavatory, in the bottom of a locked file cabinet, with a sign that says Beware of the leopard. Arthurs decision at this point was to lie in front of the bulldozer, so that, without killing him, it would be impossible to destroy the house. Just at this point, Ford Prefect enters the scene. He tells Arthur that it is imperative that he goes to the bar with him, because after he tells him the news, he will need a stiff drink. Arthur ex...

Learn About Redox Problems With an Example

Learn About Redox Problems With an Example In oxidation-reduction or redox reactions, it is important to be able to identify which atoms are being oxidized and which atoms are being reduced. To identify if an atom is either oxidized or reduced, you only have to follow the electrons in the reaction. Example Problem Identify the atoms that were oxidized and which atoms were reduced in the following reaction:Fe2O3 2 Al → Al2O3 2 FeThe first step is to assign oxidation numbers to each atom in the reaction. The oxidation number of an atom is the number of unpaired electrons available for reactions.Review these  rules for assigning oxidation numbers.Fe2O3:The oxidation number of an oxygen atom is -2. 3 oxygen atoms have a total charge of -6. To balance this, the total charge of the iron atoms must be 6. Since there are two iron atoms, each iron must be in the 3 oxidation state. To summarize, -2 electrons per oxygen atom, 3 electrons for each iron atom.2 Al:The oxidation number of a free element is always zero.Al2O3:Using the same rules for Fe2O3, we can see there are -2 electrons for each oxygen atom and 3 electrons for each aluminum atom.2 Fe:Again, the oxidation number of a free element is always zero.Put all this together in the reaction, and we can see where the electrons went:Iron we nt from Fe3 on the left side of the reaction to Fe0 on the right. Each iron atom gained 3 electrons in the reaction.Aluminum went from Al0 on the left to Al3 on the right. Each aluminum atom lost three electrons.Oxygen stayed the same on both sides.With this information, we can tell which atom was oxidized and which atom was reduced. There are two mnemonics to remember which reaction is oxidation and which reaction is reductions. The first one is OIL RIG:Oxidation Involves Loss of electronsReduction Involves Gain of electrons.The second is LEO the lion says GER.Lose Electrons in OxidationGain Electrons in Reduction.Back to our case: Iron gained electrons so iron was oxidized. Aluminum lost electrons so aluminum was reduced.

Abbreviation with Names and of Titles

Abbreviation with Names and of Titles Abbreviation with Names and of Titles Abbreviation with Names and of Titles By Mark Nichol This post outlines major conventions regarding the use of initials and abbreviations in association with people’s names. Periods are used with initials in names (â€Å"W. E. B. Du Bois†) unless someone is referred to exclusively by his or her initials (â€Å"FDR†). Note, too, that in formal writing, a space separates each initial used in a full name, as shown in the first example here, though periodicals and other less formal publications generally omit the spaces (â€Å"W.E.B. Du Bois†). Civil or military titles are often abbreviated before a full name but not before a surname alone (â€Å"Sen. Elizabeth Warren,† but â€Å"Senator Warren†), although inclusion of the title with the surname is generally not necessary. (In this case, Warren alone is suitable for subsequent references to the person after the introduction of her by her full name.) In situations in which space is at a premium, as in a chart or table, abbreviation can be applied more liberally, and in that case it’s best to be consistent within the graphic element even if sufficient space is available with some names but not others. Social titles such as Mr. and Ms. are rarely used in published writing anymore, except in quoted material, and are redundant when initials designating an academic degree or professional attainment follow a name. (For example, in the phrase â€Å"Dr. Jane Smith, MD,† Dr. and MD are two ways of expressing the same information.) Note that such references as MD, or CPA (for â€Å"certified public accountant†), are appended to a name enclosed between commas, but when abbreviations such as Jr. and III follow a name, no intervening punctuation is necessary (as in â€Å"John Smith Jr. was honored at the ceremony†). In narrative, spell out titles such as â€Å"the Reverend† and â€Å"the Honorable† before a full name (and do use the article), but they can be abbreviated as Rev. or Hon. (without the article) in a list. When referring to a saint, spell out that word unless space is limited; St. is the correct abbreviation. (When the word or abbreviation appears in a person’s name, honor the style that person uses.) Most titles specifying one’s role in a company or organization are generally not abbreviated, but one exception is often made for the most senior executive, the CEO (â€Å"chief executive officer†). That title is often abbreviated without a full spelling on first reference, though titles for others, such as â€Å"chief operating officer,† who work in what is known as the C-suite (because the first word of the job titles for these people is chief, abbreviated with a capital c) are usually spelled out. (Specialized publications catering to an audience familiar with such titles often abbreviate them on first reference, however.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Style category, check our popular posts, or choose a related post below:Definitely use "the" or "a"60 Synonyms for â€Å"Trip†Dissatisfied vs. Unsatisfied

My Life In Business Essay Example | Topics and Well Written Essays - 1250 words

My Life In Business - Essay Example I tend to build close relationships with a small group of associates, who together we make progress as we come up with ideas to make the business more productive. Before I make a decision, I conduct a thorough analysis so that I can save time and not repeat the same process again. I am good at analyzing situations, and I believe in situations whereby I can examine the facts. I believe in situations where I can observe a situation and come up with a solution. This attribute makes me an integral part of any team I am a part of. Acquiring my trust takes time because a person has to prove him or herself and know what is expected of them in regards to their duties and responsibilities. I have experience in problem solving, building good business and personal relationships. I also express my feelings good or bad regardless of the situation and if a task is too difficult, I enlist the help from other people to help me accomplish it. I am also empathetic and patient with other people and I indulge with fellow people who are service oriented. I prefer colleagues who when attending meetings, start with a personal comment or joke to break the ice and also provide a friendly environment for the meeting. I prefer that we find common ground and explain their situations with facts, figures and not wasting time in engaging in small talk. I prefer people who work first and then relax and socialize later. I also prefer to listen to everyone`s contribution while in a meeting instead of just proposing and imposing ideas on other people. I do not associate myself with individuals, who are dictatorial, make promises they cannot keep and the individuals who use their positions to t hreaten others. I have also learnt how to communicate with individuals with different characteristics and traits. For example, when dealing with an easily irritable person, I do not indulge in unnecessary dialogue, I stick to business and I am as brief and specific as possible. I am very

Sunset Essay Example | Topics and Well Written Essays - 500 words

Sunset - Essay Example The only sound one hears is the splash of water and the signing of birds. Birds are seen that are returning to their nests after struggling for one more day of their survival. One sees them live in present only and this makes an individual wonder how they have no knowledge of their tomorrow and yet they are happy and happier than an individual can ever. One realizes how far we have run from this present in our striving for a better tomorrow. And this sudden realization at a beach is enough to bring a smile on our face. While taking a short walk on the shore when the sun is setting below the horizon, one realizes how one more day of our life has gone by. One wonders what he was when the sun rose today, and what we are now when the sun is setting down. One wonders what have he has achieved and what is the purpose of an individual’s life because this train of thought leads one to the answer of what he wants to achieve. It is the sweet and beautiful moment that an individual actually achieves by visualizing this sunset. The joy of every moment doubles when one shares it with a loved one. There is no place better than a beach and no time better than the sunset to celebrate the mere existence of the significance of another person. It is a perfect time to express one’s feelings and let the other person know how valued they are. Away from the noise of the world, hearts meet right when the sun decides to settle down and the water decides to rise. One realizes how lonely and meaningless the world would be if it was not for our other half. Souls connect when you stand by the seaside, holding hands with your beloved and watching the sun go down. A sunset is not just a sunset. The setting sun, orange sky, signing birds, the sound of water, creates a perfect harmony that soothes an individual’s soul. It is where the relentless mind finds peace,

Electric car Research Paper Example | Topics and Well Written Essays - 4000 words

Electric car - Research Paper Example There is not a single category of cars manufactured by the automobile manufacturing companies; rather they are categorized into many types based on mechanical specifications, shape, performance, and size. Any new model of a car brand includes some technical, mechanical, and technological enhancements, which make that specific model of car superior to earlier models. Apart from difference in brands, there also exist some differences in the types of cars. Some of the most renowned types include electric car, gasoline cars, and hybrid cars. All these types of cars have some advantages and disadvantages, which make the people switch from one car type to another. In this research paper, we will discuss those reasons that make people switch from gas cars to electric cars. Along with that, we will also take a closer look at the advantages and disadvantages of different types of cars which include gasoline cars, electric cars, and hybrid cars in order to get a better understanding of why peo ple’s choice shifts from one car to another type of car. What are Electric Cars? An electric car is a vehicle that makes use of electric motors and batteries instead of engines used by the gasoline cars. The rechargeable batteries control the main parts of electric cars, which give power to the electric motors that run the cars. Until the advancement in the internal combustion engine, electric cars were the most popular cars in the whole world. People used to travel in electric cars because they were the most popular transport in the late 19th century and the earlier decades of the 20th century. When the car manufacturing companies introduced internal combustion engine and less expensive gasoline cars, the demand for electric cars decreased. Another factor, which proved to be a reason for the decrease in interest for electric cars, was the energy crises of late 1970s. In that era, it became very difficult for the automobile manufacturing companies to gain profits by manufactu ring electric cars because of the decreased interest in electric cars, which had resulted due to the energy crises. The demand shifted from electric cars to gasoline and petrol cars because the prices of oil and petroleum were very low in that age as compared to today. However, electric cars have again started gaining popularity among the public not only due to various attractive features but also as the result of increased fuel prices all over the world. Today, those people who can have enough money to buy an electric car, do not want to buy gasoline cars. Some of the world’s most renowned car manufacturing companies such as Honda and Toyota are developing such cars, which are able to attract a large number of people towards electric cars. Features of Electric Cars A number of features make electric cars different from gasoline cars. Some of the most considerable features of electric cars include durability, convenience, much more efficiency as compared to gas engines, up to 500 hundred percent more efficiency than internal combustion engines, regenerative breaking system, and no emission production. There is no emission of fuels from electric cars because electric cars do not use gas at all for any purpose. â€Å"Once electricity is more commonly produced by water or wind, getting clean power to run electric cars will leave an even smaller carbon footprint† (Cultrona, n.d.). Compared to the internal comb

Offender correctional classification systems Research Paper

Offender correctional classification systems - Research Paper Example In America, the constitution governs corrections as it provides the system for administration of the justice. The decision on which classification an offender would be subjected to would be accomplished through use of instruments such as the National Institution of Corrections which undertakes this process on admission of an inmate then six months to one year henceforth. As inmates join the prison system, they would be assessed at the reception or classification facility depending on their crime, escape risk, criminal history, behavioral risk and health needs, generally classified as needs and risks by Voorhis, Braswell, and Lester (140). According to Serin (5), the placement into a specific classification would be prioritized first with security needs, then space availability and finally the needs of the inmate. Women and children would be classified under facilities separate from those of adult males. Prisoners do not have any control over their classification though after serving for some time, they could request to be taken to facilities close to their families. From the historic times, prisons were designated places to punish and simultaneously rehabilitate offenders, away from the community then later integrate them back to the community. With the expansion in the number of prisons in the US, the need to classify them has arisen. In the correctional system, classification refers to the placement of prisoners in a suitable custody from the various available ones so as to match the needs of the offender with the correctional resources. This classification system aims at differentiating prisoners based on their security risks thus predicting where to place them; be it minimum, medium or maximum custody (Voorhis, Braswell and Lester 140). The initial idea was to combine maximum and medium security level prisons. Later, supermax prisons were developed with Alarid and Reichel (132) arguing on Alcatraz Prison being the

Chinese Foreign Policy Essay Example | Topics and Well Written Essays - 750 words

Chinese Foreign Policy - Essay Example Its recent approaches to security have raised concerns on the rise of the nation. Will the rise of China be peaceful? What are the global implications of the Chinese up rise? In an argument by Westad (2012) the growth of China provides both good and bad aspect to global peace. The author points out the rise of China may unite the countries in the Pacific which may be a positive addition to global peace (Westad, 2012). Additionally, the rise of China created a new foreign policy that denied China the mandate to create neither enemies nor friends. This minimizes the possibility of confrontation with any nation. However, war created by the rise of Chinese may be inevitable but probable. Xuetong (2014) points out that China is using the same strategy used by the United States to achieve global dominance. The United States gained the support of neighboring nations and created an effective regional team. After attaining support from nations sharing the same objective, the United States gained the confidence to defeat global leaders such as Germany and Japan. China may seek the support of India, Bangladesh and Myanmar. This may not be well perceived by the Unit ed States which may put in place counter strategies. This may be the moment the strength of China would be realized (Wang, 2013). In addition, the conflict in Asia between China and Japan may not be peacefully approached for a long time after the rise of China (Wang, 2013). China has made its policies more assertive in the modern century. For instance, China created an Air Defense Identification Zone which is perceived as a direct provocation to the international community (Xuetong, 2014). This direct display of its motives may explain the future steps that may be taken by China to attain global dominance. In similar events, China has increased its trade to Africa and decreased its economic allegiance to the west. This is aimed at increasing its economic growth without the

The postcolonial of The Tempest Essay Example | Topics and Well Written Essays - 1500 words

The postcolonial of The Tempest - Essay Example As this agony of slavery preceded the natives longed for freedom and liberty, they took initiatives to find other colonists who could resist the original colonists. This strategy could not help them to establish peace and harmony in the society, and even the natives would be more brutally enslaved and exploited. The captured or enslaved resembled Caliban who wanted to depend on a jester Trinculo and a drunken butler Stephano to kill his master Prospero to retake the ownership of this island. Shakespearean plays are highly associated with the then current issues of the society. To be precise, the play The Tempest clearly depicts the class structure of the era with Prospero being at the top, Ariel in the middle, and Caliban at the lower end. Many postcolonial characteristics are showed in the drama called ‘The Tempest’. Although all characters may not influence everyone, at least a few characteristics will have a kind of influence on the reader or viewer. The two character istics that would touch every reader are â€Å"the master and the slave† and â€Å"The identity of postcolonial†. The master Prospero plays a significant role, making plots to protect his daughter and to avenge his enemies. Sarwoto purports, ‘Prospero lands on an island and enslaves a native inhabitant, Caliban, who is considered as savage and uncivilized’ (2). ... In addition, Ariel who contributes remarkably in his revenge is identified as an airy spirit, which serves the master Prospero in the magic performed in the island. She is also in great desire for freedom from the bondage as being enslaved by Prospero. The identity of Prospero is of high value as he was the Duke of Milan but was usurped by his own brother over a period of time. Therefore, no doubt that the master Prospero belongs to a higher class and race of Milan, identity of postcolonial class varies from one to the other, as the identity of Ariel and Caliban is entirely different and low class. They are well identified as the servants who long for freedom, connecting with the situation of natives, they are real sufferers. Master and slave is essential characteristic to describe the postcolonial. Prospero is the symbol of European colonial power. Caliban is one of the strongest symbols of post colonialism. Caliban, as a native of the land, experiences a most painful situation in h is life, compelled to do all works forcefully and not willingly. And Ariel is the other example for this characteristic of post colonialism. Although she has exceptional power, she serves the master. Knowing the past shaping the life is very important, it shows the play that how the master and the slave have achieved success. At first, Prospero the master of the drama undergoes the greatest crisis in life that he is being overthrown by his own brother and banished. However, he does not give up, and he is an optimistic. He prepares his power for a long period of twelve years in the island and strengthens himself with the assistance of the slaves. Whereas, Ariel

Chinese Foreign Policy Essay Example | Topics and Well Written Essays - 750 words

Chinese Foreign Policy - Essay Example Its recent approaches to security have raised concerns on the rise of the nation. Will the rise of China be peaceful? What are the global implications of the Chinese up rise? In an argument by Westad (2012) the growth of China provides both good and bad aspect to global peace. The author points out the rise of China may unite the countries in the Pacific which may be a positive addition to global peace (Westad, 2012). Additionally, the rise of China created a new foreign policy that denied China the mandate to create neither enemies nor friends. This minimizes the possibility of confrontation with any nation. However, war created by the rise of Chinese may be inevitable but probable. Xuetong (2014) points out that China is using the same strategy used by the United States to achieve global dominance. The United States gained the support of neighboring nations and created an effective regional team. After attaining support from nations sharing the same objective, the United States gained the confidence to defeat global leaders such as Germany and Japan. China may seek the support of India, Bangladesh and Myanmar. This may not be well perceived by the Unit ed States which may put in place counter strategies. This may be the moment the strength of China would be realized (Wang, 2013). In addition, the conflict in Asia between China and Japan may not be peacefully approached for a long time after the rise of China (Wang, 2013). China has made its policies more assertive in the modern century. For instance, China created an Air Defense Identification Zone which is perceived as a direct provocation to the international community (Xuetong, 2014). This direct display of its motives may explain the future steps that may be taken by China to attain global dominance. In similar events, China has increased its trade to Africa and decreased its economic allegiance to the west. This is aimed at increasing its economic growth without the

The Effects of the Dream Act on the Family Essay

The Effects of the Dream Act on the Family - Essay Example Many hardcore immigration advocates would simply argue to deport them all back to whatever country they originated from. However, that logic brought about a very important question that requires addressing; What about the children who were brought here as infants or children completely without intention and have never lived outside the United States; do you deport them with their families or separate the families? Can we as a country in good conscious send children to foreign countries they may know little about and possibly not even speak the language, equally could we send parents away and leave children to hear without them? The current presidential administration agreed that this was not something that America should do, so without the much immediate support and no authorization of the rest of the government, Barack Obama, passed the Act using his executive powers as President in 2012. There are a number of different arguments that many Americans support and oppose the implementation of the DREAM Act. Some are economical and others political, others still are racial; however, the most relevant arguments really are the ethical ones. The living breathing, thinking, feeling people that are truly most directly impacted by such an Act need to be considered. The DREAM Act would allow the children of undocumented immigrants to no longer have to fear possible deportation if their illegal status is known. In order to qualify the individual must be have been brought to the United States as minors and be between the ages of 15 and 30 and have maintained continuous residency in The United States for at least 5 years. Those who have been involved in serious crimes would be automatically ineligible (Mahatmya & Gring-Pemble 1-18). The benefits under the DREAM Act would change the lives of many young undocumented immigrants. For many years these children of immigrants could attend public schools but could not ever gain a legal drivers license, attend college, or receive any kind of educational financial aid.

African Americans Essay Example for Free

African Americans Essay The African American journey has been one of trials and tribulations which they suffered greatly to achieve freedom and success. The battle has led the citizens of this nation to have witnessed the first African American President of the United States. The journey that has brought African Americans to the present situation has seen intermittent successes and numerous setbacks. Perseverance from many generations has brought about a gradual but progressive change. The journey begun in a state of slavery, through the act of slavery racism was seen in its rarest forms. The long journey emerged from African Americans being sold to white traders and transported across the Atlantic Ocean. Slaves were auctioned off and sold to the highest bidders. African Americans were considered personal property of the white man and viewed as economic commodity. Their strength and endurance was formed as a result of working in the fields and kitchens from sunrise to sunset. The slaves lived off of the bare necessities in life. This act of slavery existed for decades and helped to shape the course of American history. From slavery to the March on Washington and many other events, African Americans have fought for their rights in United States, and have achieved their identity through many historical movements. The 13th Amendment to the US Constitution officially abolished slavery and freed the slaves to make a life for themselves as the Reconstruction Period. During the Reconstruction Era (1867) African Americans still suffered hardships under the leadership of Andrew Johnson who became president after Lincoln had got assassinated in 1865. Andrew Johnson had no intention of helping the African Americans he wanted to punish the slaveholders in the South. Andrew Jackson opposed giving African Americans the freedom to vote or equal rights. 1870 the 15th Amendment was ratified and became a law that specified African Americans: Historical Journey from 1865 to the Present 3 African American men had the right to vote. Voting was part of African Americans receiving civil liberties. The Civil Rights Movement and racial oppression were very significant moments in the American history. Exploitation was seen based on the color of one’s skin. Oppression was the way to keep the African American’s voice unheard. The dominant race manipulated America and shaped it according to the value of one race in society. Gaining equality was the essence of the struggle for African Americans in which white society pushed to prohibit African Americans from gaining any form of equality. Americans were uninformed and unaware of how corrupt the government officials were. During the historical journey of the African Americans the government failed to have all humans’ best interest in mind. The African American Journey Devastation of trials and tribulations were prevalent among the African Americans before 1865. The Civil War put a new twist on how society tuned into a racist world. Racism was very powerful and demanding during this period in life. Racism still prevails in the present tense only in more subtle ways. Before 1865 issues with slavery depicted lynching, segregation, low wages for job performances and derogatory defamation of character within a race due to skin pigmentation. Slavery and degradation never killed the desire of freedom and a promising future for African Americans. This was one of the foremost occurrences of hatred and dehumanizing of man because of the color of their skin. This exemplified the state of condition the African Americans were placed and recognized that another race was superior or had power over another race. African Americans were considered powerless over their own lives. The Emancipation African Americans: Historical Journey from 1865 to the Present 4 Proclamation and the Thirteenth Amendment were passed by a strong leader named Abraham Lincoln, which declared all of America’s slaves were free by 1865. In 1865, African Americans were finally feeling like human beings and not like property that endured brutality, harsh whippings, no rights as humans and cruel punishment. The passing of various civil liberty movements’, education, employment and voting privileges improved. Fox (2014) stated that southern blacks were impatient in seeking voting privileges. The U. S. Constitution gave all blacks a nominal right to vote, but southern blacks were often blocked at the polls, and racial apartheid was the foundation of a rigid caste system. The Thirteenth and Fifteenth Amendment abolished slavery and Americans were making strides to work things out. After the release of slaves the black codes of law were passed laws, statues, and rules enacted by southern states after the Civil War to gain control over the slaves again and protect the white man’s property from retaliation. The slave owners were worried that they had to do the Plantation work themselves after the slaves were freed, and blacks would want revenge on them because of the hardships of oppression over hundreds of years. Progression of African Americans throughout the 18th and 19th centuries was a struggle. The relationships between blacks and whites were, frustrating and intense, primarily because the concept of reigning in superior positions over African Americans lives in respect to finances, social activities, cultural values or political affiliations has not changed significantly. African Americans fought for equal opportunity and their rights as a human race. They struggled to fit in with society. Despite the developments and changes, many fiscal and visual (how they were perceived) characteristics of African Americans at the end of the nineteenth century did not African Americans: Historical Journey from 1865 to the Present 5 differ from that of the mid-1800s. 1865-1876 was considered a time of change for African Americans but racism continued to cause much pain and despair for African Americans. Two significant events that surfaced to support the emergence of African Americans was the Harlem Renaissance Movement (1920) and the Civil Rights Movement. The Harlem Renaissance contributed to the talents and cultural beliefs of African Americans. They were able to bring perspective and pride to their lives. Harlem Renaissance was defined as: The Harlem Renaissance was the name given to the cultural, social, and artistic explosion that took place in Harlem between the end of World War I and the middle of the 1930s. During this period Harlem was a cultural center, drawing black writers, artists, musicians, photographers, poets, and scholars. Many had come from the South, fleeing its oppressive caste system in order to find a place where they could freely express their talents (Educational Broadcasting Corporation, 2002, p. 1). African Americans felt they were able to make specific contributions to society and start communicating their feelings, beliefs and values to others. The Harlem Renaissance Movement brought different racial groups together in appreciation of the music and poetry but did not have much success in breaking the racial divide between the races that were expressed in the Jim Crow excerpts. â€Å"The Renaissance incorporated jazz and the blues, attracting whites to Harlem speakeasies, where interracial couples danced. It contributed to a certain relaxation of racial attitudes among young whites, but its greatest impact was to reinforce race pride among blacks† (Educational Broadcasting Corporation, 2002, p. 1). The 1964 Civil Rights Movement gave African Americans the right to take a stand against racism. Racial discrimination was a major problem that caused havoc in the lives of African Americans. Several events emerged from the Civil Rights African Americans: Historical Journey from 1865 to the Present 6 movement that made a significant impact on the lives of African Americans- the Montgomery Bus Boycott and the Black Power Movement. The events above promoted a means of outlawing racial discrimination. Segregation was protested through political and social protest rallies and campaigns. The Black Power Movement gave African Americans a voice to be heard. Political and religious reasons were heard as their voices resonated throughout society. â€Å"The African American movement gained political legitimacy because it politicized the grievances of collective memory and appealed to a common ancestry to regain for this people cultural, political, and economic rights by rejecting subordination and White cultural supremacy or hegemony† (Jalata, 2002, p. 1). Before the Civil Rights Movement America was considered in the realms of practicing apartheid. All African Americans were humiliated, denied their civil rights and liberties, dehumanized and suffered tremendous hardships. Several movements initiated progress for African Americans. They were finally gaining their rights to live as human beings and become a part of society. â€Å"But the awkward truth is that when it comes to the goals laid down by the civil rights movement in general and Brown in particular, America is actually going backward† (Younge, 2014, p. 10). A school in Little Rock marked a turn in events for African Americans. This was in 1957 when the governor issued an order to the National Guard troops to stop the nine black children from entering the school. The order was denied and a mob of white students intimidated the black students. Federal soldiers escorted the black students into the school and were protected by the armed guards. The governor, African Americans: Historical Journey from 1865 to the Present 7 Faubus, closed all of the city’s schools to prevent integration. The African Americans prevailed regardless of the circumstances. According to Pearson Education (2000) other events that marked a period of setbacks and progression in the lives of African Americans are: †¢1931 NINE BLACK YOUTHS ARE INDICTED IN SCOTTSBORO, ALA. , ON CHARGES OF HAVING raped two white women. †¢1947 JACKIE ROBINSON BREAKS MAJOR LEAGUE BASEBALLS COLOR BARRIER WHEN HE IS signed to the Brooklyn Dodgers by Branch Rickey. †¢1952 MALCOLM X BECOMES A MINISTER OF THE NATION OF ISLAM. OVER THE NEXT several years his influence increases until he is one of the two most powerful members of the Black Muslims. †¢1963 MARTIN LUTHER KING WAS ARRESTED FOR MARCHING AGAINST ANTI-SEGREGATION. †¢1966 THE BLACK PANTHERS WAS FOUNDED. †¢1967 THURGOOD MARSHALL WAS APPOINTED TO THE SUPREME COURT. †¢2002 HALLE BERRY AND DENZEL WASHINGTON RECEIVED OSCARS FOR BEST ACTORS. †¢1992 RACIAL RIOTS ARE SEEN IN LOS ANGELES AFTER ACQUITTING FOUR WHITE BOYS FOR beating Rodney King. African Americans: Historical Journey from 1865 to the Present 8 †¢2005 CONDOLEEZZA RICE BECOMES THE FIRST BLACK FEMALE U. S. SECRETARY OF STATE. †¢2009 BARACK OBAMA BECAME THE FIRST AFRICAN AMERICAN PRESIDENT. Many problems that exist today seem to be repeating themselves. America seems to be making an upturn and the ugly faces of racism are reappearing. Younge (2014) stated that schools are re-segregating, legislation is being gutted, it’s getting harder to vote, large numbers are being deprived of their basic rights through incarceration, and the economic disparities between black and white are growing. In many areas, America is becoming more separate and less equal. Overcoming hurdles was nothing new to Obama and Colin Powell. Both men achieved success in American society. Obama became the first black president and Colin Powell became Secretary of State and served on the Joint Chiefs of Staff. Barack Obama is the first African American President of the United States and that is considered a very important step forward in this country. His administration has been one of struggle and plight to succeed because of the turmoil going on in the nation. Obama has succeeded in great ways without the support of many Republicans in the house. Asked So, how has being Black affected your ability to govern? , Obama replied in part: By virtue of being African-American, Im attuned to how throughout this countrys history there have been times when folks have been locked out of opportunity, and because of the hard work of people of all races† (Cooper, 2012, p. 11). Obama has been successful in making equal opportunity a solution to African Americans: Historical Journey from 1865 to the Present 9 many problems. He has slowly opened the doors to more people and made equal opportunity happen through vigilance and determination. A great historical event occurred when Obama was elected as President. This surprised many Americans in the world. This symbolized a step forward towards racial equality in the history of African Americans. This election captured several important turn of events that said we have made great accomplishments. This completed the Civil Rights Movement and what it stood for, an emergence of a post-racial society, the elimination of multiculturalism and the possibility of ending the black struggle. There were several activist that would not have concluded that the black struggle has ended. Those people were Marcus Garvey, Ella Baker and Huey P. Newton. Their beliefs were based on specific facts that unifying scattered people of African descent, inspiring racial pride, and ultimately creating a separate, independent country should be the goals of racial uplift. Garvey thought black people were oppressed and divided as a race. Because they were ‘scattered as an unmixed and unrecognized part’ in numerous nations they were dependent upon the other races for kindness and sympathy. Many people have struggled to explain the plight of the African American race but the journey was one of hardship, courage and endurance that built character. The African American race has come a long way from cruelty and hardship inflicted during the 1800’s. The journey encompassed freedom, voting rights, civil liberties and equality. African Americans: Historical Journey from 1865 to the Present 10 References Blackpast. org. (2007). African American history timeline 1901-2000. Retrieved from http://www. blackpast. org/timelines/african-american-history-timeline-1900-2000 Cooper, K. J. (2012). The Presidents Report Card. Crisis (15591573), 119(4), 6. Retrieved from http://search. ebscohost. com.proxy-library. ashford. edu/login. aspx? direct=truedb=f5hAN=88314705site=eds-live Educational Broadcasting Corporation (2002). The Harlem Renaissance. Retrieved from http://www. pbs. org/wnet/jimcrow/stories_events_harlem. html Fox Piven, F. (2014). 50 and FIGHTING. Planning, 80(6), 10. Retrieved from http://search. ebscohost. com. proxy-library. ashford. edu/login. aspx? direct=truedb=f5hAN=96548704site=eds-live Jalata, A. (2002). Revisiting the black struggle: Lessons for the 21st century. Journal of Black Studies, 33(1). Retrieved from African Americans: Historical Journey from 1865 to the Present 11 http://search. ebscohost. com. proxy-library. ashford. edu/login. aspx? direct=truedb=edbAN=7268500site=eds-live Kirk, J. (2009). THE LONG ROAD TO EQUALITY. History Today, 59(2), 52-58. Retrieved from http://search. ebscohost. com. proxy-library. ashford. edu/login. aspx? direct=truedb=aphAN=36590274site=eds-live Pearson Education. (2000). African American history timeline. Retrieved from http://www. infoplease. com/spot/bhmtimeline. html Younge, G. (2014). The Awkward Truth about Race. Nation, 298(24), 10-11. Retrieved from http://search. ebscohost. com. proxy-library. ashford. edu/login. aspx? direct=truedb=aphAN=96204081site=eds-live.

Topic Shifting In A Dinner Conversation English Language Essay

Topic Shifting In A Dinner Conversation English Language Essay Conversation is a very important thing in peoples life, and cannot be separated from it. People communicate with others by using their language in order to share information, to get acquainted with each other and mostly to maintain a social relationship. In the conversation, not everyone is dealt the same hand, in terms of opportunities to speak and be addressed, and in terms of what each can hope to say as speaker and to hear as addressee. Turn taking is an intrinsic feature of conversation (Wilson, Wiemann Zimmerman 1984), it also is a basic form of organization in conversation, and a fundamental organization of social interaction. People use turn taking every day when they carry on conversations in every social context; when they talk, they take turns, wait for turns, compete for turns to share their feeling and their knowledge, to give information, to open them and also get the feedback from the other participants. Humans take turns in many different ways: self-election, alternating with another speaker, back channeling, and taking another turn if there is a pause or an interruption in the conversation. In any conversation, it is impossible for the participants talking about one topic only from beginning to the end. They will change or shift the topic from one to another which may be similar or different. Topic shifts in conversation often happen when speaker transitions break down (after a silence, e.g.), or after a story, the next speaker shift the topic, sometimes they shift back to the previous one, refocus on something (inappropriately) in the previous speakers talk, or disagree with the previous speaker, sometimes they do not, either of which can elicit a topic shift. (Maynard, Douglas W, 1980) Statement of the Problem In no matter what situation, formal or informal, when people talk naturally, their conversation is goal-oriented, and face-to-face dialogue. They use words, prosody, body language, manual gesture, gaze, facial expressions, and spatial attention via head and eye movements to take their turns, and wait for the turns. However, some people do not pay attention to how the conversation works, and how the conversation is organized, they will talk out of the turn, and cannot get a turn in edgewise. If people do not take the turn properly, or take the wrong turn, it will intrrupte the poeple who is in turn, and also the conversation can not go smoothly. People also will not talk about one topic but would rather relate it to other topics which can be subtopics or new topics, sometimes the other participants do not realize it and as a result they do not produce coherent utterances. The participants think that others still talk about the first topic while actually the topic has already shifted to a new one, which is different from the first one. Therefore, it is important for the participants to notice that shift of the topic in a conversation to keep the conversation flowing well. Objective of the Study This study is attempt to provide a description of what happens when more than one persons talk at once in conversation; how the simultaneous talk are organized in the practices; how the turn-taking and topic shifting relate to each other in the conversation. It also tries to explain how people take the turn in the conversation, why they shift the topic from one to a different one. Section 2: Literature Review 2.1 Conversation Analysis Schiffrin Deborah (1989) defined conversation analysis as a subfield of discourse analysis that considers spoken dialogue. Considers what the structure of the conversation might be; how meaning and actions are negotiated in conversation; role of context and social interaction in understanding conversation. According to Lee (1987), people have a variety of implicit and explicit goals when they engage in conversation, the conversation analysis are capable of reflecting them, discerning the distinctions of them, and some other details, such as the number of people present, their personalities and interests, the presence or absence of preexisting relations, and details of the physical surroundings, at least to some extent. Drew Heritage (1992) argued that how people use and modify conversational resources to get things done in organizational settings, which frequently involve problematic exchanges. Especially when the interactions of people occupy different institutional roles, the issue of conversational differentiation takes center stage. The interesting theoretical question is then seen to be how these roles get translated into differences, or asymmetries, in conversational entitlements and obligations, but if the people are in the same institutional role, it is vice verse. Local (1986) argued that conversation participants appear to exploit variable spoken language elements at all linguistic levels (prosodic, phonological, morphological, and syntactic in order to signal contextual presuppositions; and also to utilize resources at the nonverbal level (gestural, kinesic, and proxemic ). In fact, their chief function is to signal participants orientation to one another. Sometimes they are used primarily to contextualize the imminent completion of a turn at talk or a topic shift, but at other times they have the capacity to signal the social identities and attitudes of participants. 2.2 Turn Taking Sacks Schegloff (1974) devoted much of their effort to the analysis of turn taking in conversation. Turn taking is part of what they call members procedures of achieving orderly and meaningful communication. The ways in which conversation participants design and modify their utterances are naturally occurring statements made by themselves, and how they make sense of each others contributions. This tacit, organized reasoning procedure is critical for our understanding of how social relationships are developed and higher-level social orders achieved. The acquired this knowledge of conversational organization can then be applied to institutional organization in order to show how these institutions were talked into being. According to Duncan (1972), people attempt to get the turn by self-selection at a transition relevance place by using methods that are usually successful in face-to-face conversations, such as intake of breath, leaning forward and starting to speak. He suggested several cues that the speaker employs to indicate the end of a turn or invite the hearer to take a turn. These cues include falling pitch at the end of a sentence, the drawl of a syllable at the end of sentence, the termination of a gesture, specific phrases at the end of syntactic units, and changes in gaze direction, such as the speakers looking away from the hearer as an utterance begins and toward the hearer as the utterance ends. Goodwin (1981) elaborated on the role of gaze in turn-taking by considering the gaze of the hearer, and the coordination of the gaze of conversational participants. He claimed that the speakers look away at the beginning of turns occurs to avoid overloading information in the planning of an utterance. Gaze behavior has been used in the design of embodied conversational agents, but it may not occur on every occasion. The absence of turn taking organization would subvert the possibility of stable trajectories of action and responsive action through which goal-oriented projects can be launched and pursued through talk in interaction, whether to success or failure (Schegloff 1988). 2.3 Topic Shifting Wardhaugh (1971) argued that a conversation usually covers a number of topics and involved shifts from one topic to another, and sometimes also a mix of topic. It means that in a conversation, the speakers do not only talk about one topic from the beginning to the end, but they tend to shift the topic to another one, which can be considered as the sub-topic of the previous topic or a new topic, it is different from the previous one. Similarly, Brown and Yule (1983) agreed that topic shift is the change of topic in a conversation, the speakers add another subject of discussion to the conversation to make the conversation more interesting and effective. McCarthy (1991) indicated that the topic shifting is very important in keeping the conversation going on and avoiding silence. Therefore, speakers tend to talk not only one topic but also relate to another topic which sometimes has relation with the previous and sometimes dose not, in order to make the conversation going on run smoothly. In addition, Stenstrom (1994) identified five kinds of topic shift which are differentiated in terms of their relation with the previous topic. They are topic shift, topic drift, topic digresses, and topic resume. And also she stated that pauses mark the topic shift. Section 3: Methodology and Data Collection 3.1 Participants The participants of this study consisted of seven persons, six females and one male, five are Chinese from China, two are Chinese in local, aged from 24 to 33. One is a reporter of a local Chinese newspaper, six of them are Master students, three of them are studying in the Faculty of Computor Science, while other three are studying in the Faculty of Languages and Linguistics, UM. They are from different religious backgroud, one is Christain, one is half Christain, one is Buddhism, one is free thinker, three are Muslin. All of them are singles. They knew each other long time ago, and are quite close friends. Dong was going to China, so Chun orgenized the simple dinner at her house, others were invited to the dinner as well as me. 3.2 Tools and Procedure In this study, the data was collected by tape-recording and obvervation during an informal and natural setting dinner conversation in the friends house, which lasted for one and a half hour. The conversation were transcribed into 18 short segments in terms of the pauses in the conversation. Each of the segments is between at least two persons from the beginning to the end of the dinner. The tape-recordings were conducted by a hidden mp3 in the natural occurred dinner conversation; the tape-recorder turned on mp3 and joined their conversation, and tried to get talking from every participant, and also observed the participants facial expressions, gestures, body language, gaze, nod and eye movements in the whole process, which the tape-recording cannot get. This made it possible to record the entire verbal interaction from start to finish. Signed consent was obtained from all the subjects. The tape-recording was transcribed based on the pauses, 18 segments of the turns in this study. Turns were assigned on the transcript when another may or did speak. Based on the definition of a turn the possibility for a single speaker to take several consecutive turns, in a series, or a row, exist. The transcript revealed that speakers took turns not only alternately but consecutively. Section 4: Data Analysis and Findings The data was analyzed in this chapter according to the research questions, and the time consequence. From the data we can see that people have different ways to take their turns and have different attentions to shift the topics. 4.1 People in the conversation took their turns in the different ways. 4.1.1 The current speaker always took their turns by self-selection. They selected the turn by looking at that person, or by asking that person a question.   Actually, if the current-speaker wishes to select the next-speaker, he or she will do so prior to the next transition-place, Dong: Li yan, I read an articleà ¢Ã¢â€š ¬Ã‚ ¦. Dong: Ma pin is very lust, my words are too bad. Dong: It is delicious. Dong: You are very sexy today. Dong: We have a new housemate, I: Everybody looks at me? Dong: I met the man today. Ma: This one is very delicious, Chun cui. Dong: Chun cui, I want wireless internet, how to equip do you know? Dong: Nobody spend more than 50 pounds on telephone in UK. Because.. Zhao: When will you give me the past year exam papers? Zhao: Arabian are very stupid, Dong: Enà ¢Ã¢â€š ¬Ã‚ ¦my friendà ¢Ã¢â€š ¬Ã‚ ¦.one of my friends said he . Dong: There is a very handsome guy in UM, Chun: She is the friend of my housemates, named Wan Jun, they are my friends. Dong: You guys should marry the local high class Dong: We are the transient guests of Malaysia. Wan: I knew from internet that Zhang xueyou will. From the data above, we can see all of the speakers took turns by addressing the person within the group, praising the clothes and food, telling the experience, introducing the newcomer, and asking the questions and so forth, to open a new turn. Because it is a special farewell dinner for Dong, who was going back to China, and also she is a more experienced person in this group, so she took the majority of the turns in order to keep the conversation smoothly and avoid the silence. 4.1.2 Several cues that the current speaker employs to indicate the end of a turn or invite the hearer to take a turn. The second speaker acquires their turns: First, a person takes the turn after being address, or face to face talking with current speaker, the second speakers receive the turns by being addressed or answering the questions. Dong: Ma pin is very lust, my words are too bad, ah? Ma: It is OK that is the fact. Dong: Why? I: Nothing, just hate him. Dong: You are more beautiful recently, yes, definitely. Li: Really? It is good. Zhao: Chun cui, can I take some away? Chun: Sure. Chun: Who? Dong: Our new housemate. Li: En, it is so delicious, how did you cook? Chun: It was Li Yan did. I: What did you say just now? What is higher that what? Dong: Salary is AD6000 (Australia Dollar), allowance is higher than salary. Dong: Chun cui, I want wireless internet, how to equip it, do you know ? Chun: I think you should go to the service center. Zhao: Who told you that? Dong: I am studying it, how come I dont know, who told me. Zhao: Where did you go yesterday? I: I taught Mandarin to Korean. Zhao: How many students do you teach? I: 6 now. Zhao: When will you give me the past year exam papers? Chun: I am going to give you on Thursday. Zhao: How about next Monday? In the evening? Chun: Ok, maybe I will go to main library to do my assignments, I will give you. Chun: Can you do it? Dong: Definitely, big business there, I should work for one year Chun: Do you have one year to do that? Dong: If I do PHD, I can do. The first three months will be difficult, but it will make money since the fifth month. Chun: But, is the location really very good? Second, a person speaks after someone else is addressed. That is to say, the current speaker does not select next speaker, the second speaker is self-selected. The second speakers seize the turns to show their agreement, their knowledge, to avoid the embarrassed and to indicate their curiosity. Third, a person speaks after someone speaks to the group, then he/ she takes the turn immediately. The second speakers claim the turn to comfort someone, to answer the questions, to show the humble, to express the agreements and disagreements, and to catch the information. Fourth, a person is already in possession and continues, no other participant selects him or herself as next speaker, current speaker continue speaking. The second speakers continue the turns to keep the conversation flowing and avoid the silence by shifting to a new topic. 4.2 People in the conversation shifted many topics. The topics of the conversation shifted based on the pauses, that also is our definition of the turn. Sometimes one topic was in one turn, sometimes more that one topic in one turn. As a whole. The topic shifted from an article to girlfriend and boyfriend, nice clothes, new housemate, study and emigrant, weight losing, wireless internet, telephone bill, population, exam, assignment doing, business doing, handsome guy, life and study in Malaysia, the job of reporter, violence, marridge, religions, money making, study, famous singer and actresses and so forth. Since this was a dinner conversation, the food was inserted in the conversation from time to time.There are 18 pauses in the conversation, but the topics are 21. 4.2.1 Showing the knowledge Dong: Li yan, I read an article which was named The same gender group but not gay from the newspaper, it said the some girls rather drink, chat or read with girls than with some boys that they dont like. A girl said if you want to extricate yourself from this special group, you must pay more attention to whom you love than friends. Zhao: It is too many Chinese now, the treatment is not very good after emigration. Dong: Salary is AD6000 (Australia Dollar), allowance is higher that salary. Chun: Last time we used the wireless internet, why can not it be reached now? Dong: No signal, I think it is failed for trying. It starts from Block 5, and covers 500 meters. Sometimes it is strong, and sometimes it is very weak. Dong: Nobody spend more than 50 pounds on telephone in UK. Because.. Li: Because of that, Chinese tourists reduced from 500 thousand to 300 thousand. At the beginning, they said she was not from China, she was a local, but they said she was from China. I: No, I think no matter in which country, what race, religion just belong to ordinary people, people who has power or privilege in politics are so-so on religion. I: It happens in china, so does in Malaysia. This is human beings natural, religion is about after dying, but people prefer the present lives. Wan: No scholarship in mainland China, and no part time job is allowed. I: It is said that Malaysia Government did the investigation that the education system in mainland China and Russia are similar, they are too strict, but the students have more freedom in Taiwan and Hong Kong, that is why many people prefer to study in Taiwan and Hong Kong. The participants are from different ages, different education backgrounds, diferent religious backgrouds, so they have different living experience, different woking experience, different knowledge and differnt intereasting, they told something that they knew to others, while others did not know. 4.2.2 Sharing the knowledge and interesting Dong: A few days ago, I heard a little boy from China was killed here, but the police couldnt find the murder. His father was worried a lot, and has come here for four times. Wan: Yes, it was homicide, it was not commit suicide. But, the victim was there, the body was there, only no murder. So our report evaded serious matter and took up trifles. Wan: I knew from internet that Zhang xueyou will hold a music concert in Malaysia, I like him very much. Dong: Me too, his voice is really unique, I didnt watch his music concert in Shenyang (her hometown). He held just after I had come to Malaysia. I collected all his songs. He is my forever favorite. I am his faith fan. I: One of my friends is Zhao weis fan, Zhao weis pictures are in her study room, kitchen, and headphone. She also changes the pictures. Ma: Zhao wei is Ok, I hate Zhang ziyi. Li: Me too, I hate Zhang ziyi, I like Gong li. Since Zhang ziyi became famous, I like Gong li. All of the participants are Chinese, five are from mainland China, and two are local, they speak the same language, Mandarin Chinese, so their interestings are somehow the same. They joined in the conversation and shared their knowledge and interesting. Exchanging their experience Dong: Enà ¢Ã¢â€š ¬Ã‚ ¦my friendà ¢Ã¢â€š ¬Ã‚ ¦.one of my friends said he will open a computer shop to me at the gate of a shopping center. Dong: It is behind the shopping mall, four computer shops there, he has the braches in China, he wants to cooperate with me, the capital is from him, I do service and selling. Wan: It is hard to be a reporter, we rest one day in one week. If we dont have readers for our newspapers and magazines, we must be in trouble, and our works should be ratified by some leaders. Such as the case of the Chinese lady from China (the policemen forced her to take off the clothes), some reporter were punished, which give us a warning. Among this group of people, some are working now (full time or part time), some worked before, some did not work at all, and each job has its own characteristic. So they introduced their experience and job features. Indicating curent concerns Zhao: When will you give me the past year exam papers? Chun: I am going to give you on Thursday, Zhao: On Thursday? I will start memorizing. Chun: Why do you memorize them? They are useless. Zhao: I want to have a look. Chun: I will copy one set to you. I will bring them to office to copy. Zhao: How about next Monday? In the evening? Chun: Ok, maybe I will go to main library to do my assignments, I will give you. Zhao: Arabian are very stupid, my group members are Arabian, our project got a very low mark. I: Yes? Why dont you change? Dong: You guys should marry the local high class; otherwise you dont have happy life. Generally speaking, Chinese marry Malay is not only because of love, but the good policy from government as well. If you marry high class, you will have more chances. Six of participants were Master students, and the exam was coming, so they worried a lot about the exams. Especially Zhaolei, who is in his first semester, asked something about the exam that interrupted conversation vey often. Section 5: Conclusion and Implications This study primarily concentrates on issues of turn taking and topic shifting in the casual conversation. It demonstrates that conversations are organized by turn taking when more than one persons talk at once in conversation, and the verbal turns are token by shifting the topics in conversation.   The turn taking distributes turns among conversations, especially face-to-face communication, usually individuals have a unique pattern of turn taking that identifies them in the same way a fingerprint does. The current speakers always take their turns by self-selection and select the next speaker by looking at that person, or by asking that person a question. On the contrary, the second speakers acquire their turns by the current speakers indicating the end of a turn or inviting the hearer to take turn. They may address, or talk face to face with the speakers who are going to receive the turn. If the current speaker does not select next speaker, the second speakers self-select and seize the turns to show their agreement, their knowledge, and to indicate their curiosity. Moreover, the second speakers claim their turn after the current speaker speak to the group, not to him/herself. Besides, the current speakers will continue speaking if no other participant selects him or herself as the next speaker. In the conversation, topic shifting marks the meta-knowledge of speakers or hearers shared knowledge. The topics selected are interested for all participants, whose experiences also develop interest. Every participant contributed their special knowledge, ideas, information and interest at hand. They shift the topics with different motivations, sometimes once in a turn, sometimes more that once within a turn. They are all Chinese, even they are from two countries, they speak Mandarin Chinese, and they are all singles, they have many interests in common. They shared their knowledge and interests. And also among this group, people are from different ages, different education backgrounds, and diferent religious backgrouds, some are working now (full time or part time), some worked before, some did not work at all, so they have different living experience, different woking experience, different knowledge. So they indicated their current concerns, exchanged their experience and job feature s. Last but not least, when the pause came, and nothing was important, they just picked up the topic at hand to continue the conversation, such as weight losing or money making. The findings that truly reflect the data and the motivations of the participants, which is a more nature phenomena and the aims of the investigation. They not only provided an understanding of the conversation, but also demonstrated the degree to which the topics were interrelated. They gives some indication of the coherence of the conversation, which can be linked to other data sources in the study, and can provide a pathway from process to outcomes and outputs in the future studies. The finding of this study also would be valuable in giving a clear understanding on the characteristics of the turn taking and topic shiting, especially the topic continuing shift seemed to be a factor in the motivations to improve communication, and inspiring other researchers to make further research on this field

Free Essays - Immorality and Corruption in the Great Gatsby :: Grapes Wrath essays

Immorality and Corruption in the Great Gatsby In the novel, The Great Gatsby by F. Scott Fitzgerald many of the characters could not be classified as a truly moral, a person who exhibits goodness or correctness in their character and behavior. Nick Carraway is not moral by any means; he is responsible for an affair between two major characters, Jay Gatsby and Daisy Buchanan. Jay Gatsby does show some moral qualities when he attempts to go back and rescue Myrtle after she had been hit by Daisy. Overall Gatsby is unquestionably an immoral person. Nick Carraway and Gatsby share many immoral characteristics, but a big choice separates the two. Daisy Buchanan is an extremely immoral person; she even went to the lengths of taking someone's life. Jay and Daisy are similar but Daisy is borderline corrupt. The entire story is told through Nick Carraway's point of view and by his carelessness it is obvious the narrator possesses poor values. Throughout the entire novel it is clearly portrayed that Nick Carraway is not a moral character by any stretch of the imagination. Nick Carraway may seem to have some good values, but he is in fact immoral for many reasons. First, Nick uses Jordan Baker; he never actually became interested in a serious relationship with the golf star. Miss Baker is basically just a fling to him. Secondly, Nick Carraway always seems to be the middleman in all the trouble that is going on in the novel. The narrator knows about all the lying, deceiving, two-faced things that are going on throughout the story, and he is completely ok with it. Also Nick defends Gatsby even though he very well knows of all Gatsby's criminal activity and liquor smuggling. Finally, Nick is the character who sets up two of the main characters, Daisy Buchanan and Jay Gatsby, to have an affair. It never crosses Nick's mind that it is an immoral thing to set up an affair. During the novel there is a discussion betwee n Gatsby and Nick about when to set up the secret meeting with Daisy. During this exchange Nick actually says, "I'm going to call up Daisy tomorrow and invite her over here to tea.

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 |