Tuesday, August 25, 2020

Free Essays on Love In Oceania

to communicate feeling, in fact, the human psyche can not appreciate sentiments they are having. On the off chance that people ca... Free Essays on Love In Oceania Free Essays on Love In Oceania Despite the fact that Winston and Julia guarantee to have been infatuated since the second they met, can anybody living in Oceania ever truly be enamored? In Chapter five of Book One, Winston talks with his friend, Syme, about how newspeak is making the real idea of affection inconceivable: At long last we will make thoughtcrime truly unimaginable, on the grounds that there will be no words wherein to communicate it†¦ In certainty there will be no idea, as we comprehend it now. Universality implies not thinking-not expecting to think. Conventionality is obviousness. (Orwell 46-47) Syme accepts that thoughtcrime at long last will be totally unfathomable, on the grounds that it will be difficult to consider sees that contradict the gathering. Utilizing Newspeak expressions, for example, â€Å"doubleplusungood† limits the line of reasoning to just what is important. There are no Newspeak intensifiers or descriptors that are superfluous to portray the basic manner of thinking. Syme additionally makes reference to how Newspeak is the main language where the word tally diminishes each year. Words, for example, â€Å"love† are expelled from the word reference, and Party individuals are made to accept that in light of the fact that the words are not in the word reference, they don't exist. The â€Å"love† between the principle characters in 1984 is just a unimportant physical fascination, for in Oceania, love can't exist; there are no words to depict love, and the characters have either overlooked or had never comprehended what love was. With the presentation and consideration of Newspeak in Oceania’s society, Orwell causes the peruser to comprehend that in a brief timeframe individuals won't have the option to have feelings, in light of the fact that there will be no words where they can communicate it. Winston’s friend, Syme, depicts Newspeak just like the main language where the measure of words diminishes as time advances. This idea is all in direct connection to reality control. In the event that there are no words to communicate feeling, actually, the human psyche can not understand emotions they are having. On the off chance that people ca...

Saturday, August 22, 2020

Module 1 TD-HRM 401 - Recruitment Essay Example | Topics and Well Written Essays - 250 words

Module 1 TD-HRM 401 - Recruitment - Essay Example Human asset the executives is tied in with delivering the fitting methods for supplanting or adding to existing staffs. The web has demonstrated to be compelling in enlisting proficient in various area. The web has the condescended apparatuses to promote and waitlist contender for the determination procedure. People can connect required records without truly showing up at a structure board. This will decrease the cost utilized in enrolling given people as the re-appropriated enlistment gatherings would at negligible utilizing this methodology. The outsider association by and large may bargain the quality required in the enrollment procedure. Taking everything into account, the web is open by countless individuals simultaneously henceforth turning into a fitting apparatus while publicizing. The gatherings intrigued can affirm their accreditations and simultaneously get input inside the most limited of period. Utilizing the apparatus the organization can save money on cost of enlistment and simultaneously get an enormous number of candidates simultaneously. Huge quantities of candidates will implies that the Human asset director will utilize broadening as a methods for enrollment. Â Bersin, J. (2013, May 23). Corporate Recruiting Explodes: A New Breed of Service Providers. Forbes magazine. Recovered from

Sunday, August 9, 2020

New Student Photo Entry #29 COLUMBIA UNIVERSITY - SIPA Admissions Blog

New Student Photo Entry #29 COLUMBIA UNIVERSITY - SIPA Admissions Blog The first two photos come from Denise Lee, an incoming MPA in Development Practice student. These photos were both taken on December 31, 2008 atop Ololokwe mountain, a sacred mountain to the Samburu people in North Eastern Kenya. This is an area where natural resources are being depleted at ever-increasing rates threatening the natural environment and the survival of wildlife in the region.   At the same time pastoralist communities are struggling as their economic development continues to be hindered by ethnic rivalries and insecurity.   The obstacles are tremendous, but I felt hopeful when learning about innovative new programs including the Northern Rangelands Trust which seeks to address both challenges by facilitating community-led conservation initiatives that improve human livelihoods, biodiversity conservation and rangeland management. In the first photo our local Samburu guide, John, looks south towards Mount Kenya.   John is employed by a community owned and managed safari operation that offers trips up the mountain with local, experienced guides allowing visitors to experience the high altitude mist forest and panoramic vistas. This photo shows three young Samburu Moran boys that we met with their cattle in the background.   It was striking to see tradition colliding with modernity particularly in the form of the automatic weapons they carried.   Samburu Moran boys moving from boyhood into manhood go up into Ololokwe for months at a time to live off the ground and prove their manhood.   The area is rife with conflict due to the Somalies and the Boran impinging on Samburu grazing ground. ____________________ The next two photos come from Karina Nagin, an incoming MPA student. First Photo:   Taken at the Temple Mount in Jerusalem.   The tour guide had just finished explaining to our group how important it was to be respectful and not climb on any of the ruins, we then turned a corner to see this group giggling and laughing while scaling the walls for a group picture.   They were having so much fun I had to snap a pic. Second Photo: Taken in a small town outside Bangalore, India.   In 2008 I was working in Bangalore and was invited to a weekend function in my colleagues village.   During the all day ceremony two sisters pulled me away to go play in the neighboring sunflower field. It was one of the highlights of my stay.

Saturday, May 23, 2020

The Case Study of Amanda Anderson Essays - 2061 Words

The primary diagnosis for Amanda Anderson is separation anxiety disorder (SAD) with a co-morbidity of school phobia. Separation anxiety disorder is commonly the precursor to school phobia, which is â€Å"one of the two most common anxiety disorders to occur during childhood, and is found in about 4% to 10% of all children† (Mash Wolfe, 2010, p. 198). Amanda is a seven-year-old girl and her anxiety significantly affects her social life. Based on the case study, Amanda’s father informs the therapist that Amanda is extremely dependent on her mother and she is unenthusiastic when separated from her mother. Amanda was sitting on her mother’s lap when the therapist walked in the room to take Amanda in her office for an interview (Morgan, 1999,†¦show more content†¦2). In the course of the interview, Amanda becomes uncomfortable and requests to see her mother. Once both parents join the interview, Amanda sits back in her mother’s lap. Additionall y, the DSM-IV-TR supports that Amanda’s diagnosis is separation anxiety with a co-morbidity of school phobia: symptoms of separation anxiety disorder are age-inappropriate children demonstrating anxiety when being away from their home and displaying an insecure attachment to their parents (Mash Wolfe, 2010, p. 199). According to the DSM-IV-TR, the following diagnoses are pertinent for Amanda Anderson: Axis I: Amanda’s diagnoses are separation anxiety disorder with a co-morbidity of school phobia. Axis II: Not applicable, Amanda is not applicable for a diagnosis of neither a personality disorder nor an intellectual disability: â€Å"despite these problems, Amanda appeared to be performing well academically, earning all B’s on her first report card† (Morgan, 1999). Axis III: Amanda does not have any known medical conditions. Axis IV: Amanda suffers from several stressors. To being with, Amanda stated that she often feels secluded because she has neither siblings nor friends except for her Barbie. In addition, her peers constantly tease her, and according to Mr. Anderson, Amanda has difficulties making friends at school. Essentially, the Anderson family moved to a different neighborhood, and â€Å"often separation anxiety disorder occurs after a child has experienced ma jor stressors,Show MoreRelatedSocial Networking And Its Effects On Social Media965 Words   |  4 Pagesinexpensive. â€Å"Many teens in relationships view social media as a place where they can feel more connected with the daily events in there significant other’s life, share emotional connections, and let their significant other know they care† (Lenhart, Anderson, and Smith). However, the ease of access to social networking has allowed many adolescents to become overly involved. Networking has the potential to influence adolescents both emotionally and physically which in turn may lead to negative behaviorsRead MoreSTI Essay1410 Words   |  6 PagesDon’t Be Surprised About STIs â€Å"In a recent study, 1 out of 20 adolescents were reported to have contracted a sexually transmitted infection (STI) within the last year† (Akhilesh Subbarao, 2017). Sexually transmitted infections are the infections that users can acquire when engaging in unprotected sexual intercourse. Chlamydia is the communicable disease in the United States that is recorded the greatest amount of times (Sexton, 2015). Of the sexually transmitted diseases most commonly contractedRead MoreThe Evolution of Gender Roles and its Role in Society1505 Words   |  7 Pagesmay only grow and expand from where they are today. Healthcare demands will continue to grow as the Affordable Care Act will bring high demands to healthcare workers (a pre-dominantly female workforce), leading to even more job creation and need (Anderson). Hence, although the evolution of women’s rights was a long strenuous journey to reform dating back to the prehistoric era, woman have made major progress in equality during the 20th century. Socially and economically, there is more progress toRead MoreHow Music Industry And Artists Have Been Affected By The Internet- 3rd Draft1559 Words   |  7 Pageswould only make an income after they pass the projected album sales figure. With the Internet evolution, drastic changes have revolutionized the music industry. The newest trend for a musician is skipping the recording company altogether. In some cases, many start-up artists start by uploading their items on YouTube for public viewing. It means they can produce music in the comfort of their homes or through cheap freelance studios. Later, they can that market and sell their music without the helpRead MoreTheories Of Crime And Justice2307 Words   |  10 PagesMohamedshaan Khalifa Professor Amanda Orcutt CRJ 362-02 Theories of Crime and Justice April 21st, 2016 Biological Theories have been related to crime for a long time. The Biological Theory talks about how one’s brain has an impact on committing crime or not. Dr. Jim Fallon, a neuroscientist from California talks about the biological influences in a brain. He believes that the combination of three major aspects can determine whether someone is psychopathic or not. Fallon states a combinationRead MoreViolent Media Does Not Have an Effect on Children Essay1974 Words   |  8 Pagesfigures which make a screaming-like sound when ran over. Later titles, such as Pac-man and Super Mario Bros, were attacked for having the ability to kill the enemies, albeit they dont contain the amount of violence as todays media. According to a study in 2002 by the General Aggression Model (GAM), people are often more aggressive shortly after they stop playing violent games. They also speculated that a long-term exposure to video games filled with violence can change how the players view eventsRead MoreDo Black Life Matter Or Do All Lives Matter? Essay2042 Words   |  9 Pagesregarding racism. Different sociologists have different approach on this matter and help us analyze the issues on different views. We’ve have read articles by Omi and Winant, Haney Lopez, Guinier, Bonilla, Martinez, Ferraro, Gallagher, Perez, Anderson and so forth. All these sociologists were able to shed light on how the working class people are working hard and yet they are far away from achieving their goal and living the American dream. The American social structure is not designed to improveRead MoreThe Earnings Management Issue of WorldCom Case Study Report2077 Words   |  9 Pagesfor Personal Compensation Plan Daniel and Thomas (2006) states that if CEOs’ potential total compensation is more closely related to the price of stock and option holdings, the firms are more inclined to manipulate reported earnings. In the WorldCom case, in 2002, the CEO, Ebbers personally held 27 million shares of the company; he even borrowed some money to buy WorldCom’s shares (The Wall Street Journal, 2002). Hence, Ebbers had high level of motivation to manipulate reported earnings to inflateRead MoreEbooks Solution Manuals and Test Banks for Text Books19223 Words   |  77 PagesHealth by Rebecca J. Donatelle, Emeritus,Patricia Ketcham 12 Instructor’s Manual Access to Health by Rebecca J. 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Tuesday, May 12, 2020

Seagrass - 1590 Words

Republic of the Philippines CENTRAL BICOL STATE UNIVERSITY OF AGRICULTURE San Jose, Pili, Camarines Sur SEAGRASS HANDICRAFT STUDY JOSEPH R. SECINA RONNA A VILLANUEVA BSAB 3A Mrs. CRESILDA M. CANING Professor September, 2012 Introduction Seagrass are flowering plants which grows in marine, fully- saline environment or sometimes near in the sea, even in the farm. Its leaves are long and narrow and very often green, and because the plants often grows in large â€Å"meadows† which look like grassland. Deterioration of Seagrass beds has occurred in many places throughout the world as a result of various environmental changes. Such changes are a result of anthropogenic impacts, including pollution, urbanisation and†¦show more content†¦To know where the researchers conduct an interview about the assign activity, the researchers site first some inforamation in the internet to have an ideas and key points to be asked in the future respondents. The researcher visited the study sites and made a house to house interview of the Seagrass Handicraft Maker. Only those who were still adopting the Seagrass handicraft making were interviewed, the researcherS was able to collect two stories from the 4 product maker. All of the respondents narrated their stories of change guided by the questions provided by the researcher. Collection of the stories was done using a cellphone recorder as well as the digital Camera. Respondents’ accounts were transcribed verbatim after wards. A.a Name and Address of the Business Seagrass Handicraft Business A.b Nature Business The Seagrass Handicraft is a trend and channel to know their place of San Fernando well. Where in it is the only place here in the Bicol region made the grass as a main commodity as a source of their income. This is done for almost 2o years. Around that year, this business joined so many trade fair to introduced the product of the place around the Philippines. A.c Management Aspect In terms of managemnt practices, Mrs. Nooras Family members serves as her Personnel. Each member has theirShow MoreRelatedJohnson s Seagrass And Its Effects1370 Words   |  6 PagesJohnson’s Seagrass is a small, fragile seagrass that reproduces asexually. As a consequence, it’s range is limited to 200 kilometers in length of river mouths and tidal rivers off the coast of Florida, making it the seagrass with the most limited distribution in the world. It’s leaves are about 2-5 cm in length. This seagrass is tolerant of variations in salinity but is not tolerant of damage caused by human boating activities and actions including anchoring and dredging. This species of seagrass is soRead MoreDescribe Ecosystem s Location And Ecosystem Significance1237 Words   |  5 PagesField Trip Report Introduction Describe ecosystem’s location and ecosystem significance. (1/2 page) The seagrass ecosystem is one which is very important in the world’s equilibrium. The ecosystem consists of various species of seagrasses, which are a submerged vegetation that are specialised to live under water. The seagrass ecosystem is located throughout the world. They are able to adapt to both tropical and temperate regions, but they are more common in the warmer waters (AIMS, 2016). They areRead MoreDiversity and Abundance of Scavenger Species in Seagrass Beds1254 Words   |  5 PagesDiversity and abundance of scavenger species in seagrass beds in comparison to intertidal flat zonations in estuarine environments. Introduction Scavenger species that live in estuarine environments, are organisms that niche in the trophic structure just before detritivores. The energy and nutrients broken down, is then passed back into the ecosystem, where the detritivores further complete the breakdown process of organic matter. They are opportunists when it comes to their diet, scroungingRead MoreEssay On Water739 Words   |  3 Pageswere collected on the Northside of the park. The research was performed on April 11th, 2017 in late afternoon. While performing the experiment tide started to fluctuate with high tide. The site where research was collected has a sandy bottoms and seagrass beds along the shore line. The impact of human activity on the research was minimal with little tourism at the park. The weather conditions while taking the samples was sunny with clouds. Three samples were performed at 15 meters from the shorelineRead MoreCauses And Impacts Of The Restoration Of Coral Reefs And Mangrove Systems959 Words   |  4 Pages Tropical MPAs are typically established to protect coral reefs, which are severely effected by climate change and anthropogenic influences. For regional recovery and population resilience to occur, MPAs establishment needs to incorporate coral, seagrass, and mangrove communities to provide full ecosystems benefits. Differences in resilience may occur between Pacific and Caribbean systems. Human impact may have greater deleterious influences on Caribbean systems since they lack functional repetitionRead MoreThe South Texas Ecosystems Essay873 Words   |  4 Pagesthe Seagrass beds. South Texas Seagrass beds are found along the coast in shallow saline waters and the general abiotic conditions are shallow saline waters, precipitation, soft muddy substrate, and temperature. Turtlegrass and Manateegrass are the two types of dominant plants in South Texas Seagrass beds. Manateegrass and Turtlegrass are dominant because of low rainfall that flows to the bay high evaporation as well their tolerance to salt. Some common animal species that live in the Seagrass bedsRead MoreAnimals Of Coastal Landscapes : The Spiny Porcupine Fish1048 Words   |  5 Pagesquickly. They are not strong predators and therefore they must inflate to escape. There mouthparts have 2 large teeth, one upper and on lower and they stick out like a beak.( 2016 world book page 15, 16, 17, 18) The Seahorse lives in areas of seagrass, mangroves forests and coral reefs. Their length is 1.6- 25 cm and they are pregnant from 4 months to 1 year. The seahorse lies from 100 eggs to 200 eggs at a time. The seahorse lives for 1-5 years. Their diet is tiny shrimp and other invertebratesRead MoreOcean Acidification And Its Effect On The Oceans1727 Words   |  7 Pagespreserving the ocean’s seagrass beds. Boaters often carelessly carve through the fragile seagrass beds with their high powered engines. These scars are often permanent since seagrass takes a very long time to grow (California Experiments, 2014). As previously mentioned, shelled organisms are among the most heavily affected by declining pH levels (What is Ocean, 2015). Creatures like crabs, lobsters, some clams, snails, and other shelled animals often take refuge in these seagrass beds. Although manyRead MoreSharks Are Worth More Alive Than Dead1597 Words   |  7 Pagesthe bay; a perfect place for seagrass to grow. To avoid becoming a shark snack, turtles and sea cows generally avoid these areas. The seagrass can grow into a lush habitat that provides shelter for small fish and shellfish that will grow up into species people want to catch. In areas that sharks don’t frequent, seagrass is heavily grazed and does not support big populations of fish and shellfish. That means that if we were to lose tiger sharks from the bay, the seagrass likely would be grazed downRead MoreThe Dredging And The Effects Of Erosing At Port Phillip Bay1175 Words   |  5 Pages2009. According to experts, big changes are occurring in seagrass beds around Port Phillip Bay, even before the dredge in 2009. Seagrass beds around Blairgowrie have been deteriorating in the last decade without any known reason or cause. Along with this, the effects of dredging the seagrass beds has caused some to decrease in size, with a few that increased. Importantly, light penetration to the beds remained good. Mick Keough sa ys ‘seagrass has the ability to survive on energy stores within the plant

Wednesday, May 6, 2020

How useful are the views of Anzac soldiers at Gallipoli suggested in Source A, B and C Free Essays

All the sources are useful because even though they may not be reliable, they show the people’s opinion of the Gallipoli campaign. Sources that show peoples opinion can be used to explore how the solders felt through out the wars. Source A was published in 1916, just one year after the Gallipoli campaign. We will write a custom essay sample on How useful are the views of Anzac soldiers at Gallipoli suggested in Source A, B and C or any similar topic only for you Order Now This makes it a primary source, which could mean that its more reliable as it was written nearer the time, and details have had less time to be forgotten. It was made on the Gallipoli peninsular, which shows that the artist had an eye witness account this would mean he was relying on his own knowledge not someone else’s. Although it as created by an Australian artist, which might mean it, is biased or exaggerated because he might want to make the Australians look better, it shows both the good and bad side of the war. The cartoons show two ANZAC soldiers as they looked during the Gallipoli campaign. The first cartoon shows a man in a large over coat, shoes that are to big for him, a gun, he’s yawning and has skinny legs. The large coat and shoes that are to big for him suggest that the supplies aren’t getting through and they are very low on resources so he has to use anything he can get. The skinny legs also show that there is a lack of food and that the soldiers are very weak. I know from my own knowledge that supplies weren’t getting through and that food supplies were very low. Also there were thousand of flies, which infected the food so that the little food that was left was not edible. The title â€Å"another hopeless dawn† shows the soldiers feel that they are not getting anywhere and that they are not going to progress anywhere with the knew day. The source is quite reliable and is useful because it shows an actual account of the soldier’s time in Gallipoli and is not over exaggerated to make them look better as it shows the positives and negatives. Therefore it can be use to show how the conditions affected the soldiers, it also shows what the soldiers looked like during the war. Source B is useful because it provides a historical account. However it maybe bias as an Australian writes it and he might want to make his army look better. It is a secondary source so it might be more reliable because there might be more sources available. Also the people who have written the sources he’s based his book on have had time to recover from the shock they may have suffered and write the sources more accurately. I know part of it is truthful and is reliable, as I know that the citizen soldiers were trained from an early age for military. It is also similar to the feeling in Britain – † to be left behind was unthinkable. So we know that this part is truth and reliable. However, part of the source is unreliable as it is just one man’s opinion (John Kegan). â€Å"New Zealanders skills with the rifle and spade would win them a reputation as the best soldiers in the war during the 20th Century. † We know this is not true as the New Zealanders lost their battle at the Gallipoli campaign to the Turks. As the British and French troops won most of their battles during the first and Second World War it could be argued that they were the stronger and better troops of the 20th Century. It also says in the source â€Å"†¦ ormidable offensive power, as the Turks were soon to discover† we know this is not true as they lost to the Turks. I also know the landings at Sulva bay went wrong for the ANZAC troops and also the landings at ANZAC cove and Cape Helles beach failed. This shows they cannot be the â€Å"formidable offensive power† the author makes them out to be and that he is maybe exaggerating what happened to make it his troops sound better. This source can be used as an insight as to what happen when the new Zealanders got called up to war, and what the New Zealand people thought of their troops. Source C is written by a reporter, but it is not clear as to what country he is from, the way he talks about the Australians suggest that he is not from Australia, but is impressed by them. He seems to over exaggerate the part they played in the war and the way they dealt with it. This would suggest the source is unreliable as it is his own opinion not actual facts. This source shows what some people thought of the Australians â€Å"it was great to watch them as they went†. It shows the high moral and ANZAC spirit that was present through the campaign, I know this is probably true because is very similar to what happened in Britain through out the first and second war there was arguably very high British spirit. It also has some inaccurate points i. e. ‘absolutely unaffected by the bullets’ – this cannot be true as many troops were killed by bullets. I know that there were 200,000 allied casualties and some of these were from the ANZAC troops, therefore they weren’t unaffected by bullets. This source is best used as an opinion and insight into what was thought of the Australians rather than as reliable account of what actually happened. In conclusion Sources A, B and C are useful in different ways. Source A is the most reliable and accurate account of what actually happened and could be used to show what actually happened. Source B and C is best used as opinions of what happened, where the truth may have been exaggerated or distorted. It can be used to show an account from the ANZAC point of view and how their people felt towards the campaign. How to cite How useful are the views of Anzac soldiers at Gallipoli suggested in Source A, B and C, Papers

Saturday, May 2, 2020

Project Work free essay sample

Project work is not a new methodology. Its benefits have been widely recognized for many years in the teaching of subjects like Science, Geography, and History. Some teachers have also been doing project work in their language lessons for a long time, but for others it is a new way of working. The aim of this booklet is to provide a simple introduction to project work. I shall explain what project work is, what benefits it brings, and how to introduce it into the classroom. I shall also deal with the main worries that teachers have about using project work in their classrooms. The ideas in this booklet are based on the real classroom experience of a large number of teachers and students of English. I hope that after reading it, you too will be encouraged to try project work. 1 Here is an example of a very straightforward and popular project: My Favourite Animal. The students choose an animal and write about it. They illustrate the project with pictures (photographs, postcards, etc. ). Project 1 2 Introduction to Project Work 2 Projects allow students to use their imagination and the information they contain does not always have to be factual. In this example of a project which required students to introduce themselves and their favourite things, the students pretend they are a horse. Project 2 by Katorina Pokorna and Klara Kucejova Introduction to Project Work 3 3 One of the great benefits of project work is its adaptability. Here are two examples of the same project task. These two projects on The World were done by students at different levels. The first project is a poem using the simple present tense only. The second project, however, has been done by intermediate level students, who have been able to use a range of different structures. Project 3a by Megyeri Ildiko and Miklosi Timea 4 Introduction to Project Work Project 3b Introduction to Project Work 5 4 You can do projects on almost any topic. They can be factual (4) or fantastic (5). Projects can, thus, help to develop the full range of the learners’ capabilities. Project 4 6 Introduction to Project I shall deal with this important issue on page 18. Project 7 by Ivica Kukurova 8 Introduction to Project Work Introduction to Project Work 9 What are the common characteristics of these projects? Hard work Each project is the result of a lot of hard work. The authors of the projects have found information about their topic, collected or drawn pictures, written down their ideas, and then put all the parts together to form a coherent presentation. Project work is not a soft option. A project on Food might involve: †¢ writing recipes †¢ conducting surveys on favourite foods, what people eat for breakfast, etc. Compiling a tourist guide to the restaurants in your town †¢ describing eating habits in your country †¢ finding out about and comparing the diets of rich and poor countries †¢ writing about diet and health Creative The projects are very creative in terms of both content and language. Each project is a unique piece of communication, created by the project writers themselves. Personal This element of creativity makes project work a very personal experience. The students are writing about aspects of their own lives, and so they invest a lot of themselves in their project. A project on Space might involve: †¢ finding out and writing about early space flights †¢ drawing space creatures †¢ planning a city on the Moon †¢ writing a science fiction story or play †¢ making an advertisement or brochure about holidays in space †¢ describing the latest space flight †¢ finding out and writing about the planets, how rockets work, the problems of living in orbit, etc. Adaptable Project work is a highly adaptable methodology. It can be used at every level from absolute beginner to advanced and with all ages. As the examples show, there is a wide range of possible project activities, and the range of possible topics is limitless. Here are a few more possible topics and tasks: A project on Families might involve: †¢ labelling a photograph of your family †¢ drawing a family tree and writing about your ancestors †¢ writing a story about your parents’ or grandparents’ life †¢ comparing life today to life in your parents’ childhood †¢ comparing different kinds of families in different countries †¢ a survey on who does what in the home †¢ writing a play about a family argument †¢ writing a poem about your family These are just a few examples of possible topics and activities for project work. Which activities are actually done will, of course, depend on many factors including the age, level, and interests of the learners, the resources available, and the constraints of time and space. But hopefully the examples given here indicate the potential range of things that you can do. So, let us now return to the original question: What is a project? In fact, the key to understanding project work lies not in the question What? , but rather in the question Who? Who makes the decisions? A project is an extended piece of work on a particular topic where the content and the presentation are determined principally by the learners. The teacher or the textbook provides the topic, but as the examples in this section show, the project writers themselves decide what they write and how they present it. This learner-centred characteristic of project work is vital, as we shall see when we turn now to consider the merits of project work. 10 Introduction to Project Work 2 2 WHY DO PROJECT WORK ? It is not always easy to introduce a new methodology, so we need to be sure that the effort is worthwhile. What benefits does project work bring to the language class? This teacher from Spain expresses it very well:

Sunday, March 22, 2020

The Road to the White House, 2012

Introduction Voter turnout is an important aspect of a free and fair election in a democratic system of governance. A high voter turnout is deemed to be a sign of a healthy democracy (Lee 32). Even though America is one of the leading democracies in the world, its voter turnout has historically remained very low. In the last four decades, the participation of citizens in general elections has been steadily declining due to a myriad of socio-political factors. This paper highlights the measures that can be taken to improve voter turnout in the United States.Advertising We will write a custom essay sample on The Road to the White House, 2012 specifically for you for only $16.05 $11/page Learn More Low voter turnout in the US is attributed to the emergence of candidate-oriented campaigns, inadequate electoral competition and the decline in the popularity of party politics (Green and Gerber 66). The rise of a hypercritical press has also contributed to the l ow voter turnout. Since these factors are difficult to address, more citizens are likely to shy away from the electoral process in the future. However, the following measures can help in motivating citizens to participate in elections. First, the current electoral process should be replaced with a proportional representation system. The current system discourages voters from participating in elections since a candidate can be declared the winner even if he wins in fewer states than his competitor (Green and Gerber 111). A candidate can also be declared the winner despite garnering fewer votes than his competitor. This happened in 2000 when Bush was declared the winner despite having fewer votes than Gore. These weaknesses demonstrate that the voters have a limited ability to select their leaders through the voting system. A propositional representation system will eliminate these weaknesses by assuring the voters that their votes will be the ultimate determinant of the countryâ€⠄¢s future leadership. Second, some laws that govern the voting process should be changed. Concisely, the voting hours should be extended to allow more people to participate. Most eligible voters fail to vote due to work commitments. Similarly, conducting elections on weekdays often discourage the working class from participating. Consequently, high voter turnout can be achieved by conducting the elections on weekends. Third, the campaign period should be reduced. Traditionally, lengthy campaigns are expected to give voters adequate time to evaluate the candidates. In the contrary, long campaigns divert the voters’ attention from campaign activities. Empirical studies reveal that â€Å"most voters lack the psychological preparation that facilitates close attention to campaigns when the Election Day is still months away† (Lee 98). Besides, voters are likely to lose interest in campaigns that last for a very long time. Hence, long campaigns produce an uninformed electora te, thereby discouraging participation in elections.Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More Third, the voter registration process should be reformed. In most states, the registration process is often stopped, at least, two weeks prior to the Election Day. However, most citizens are hardly aware of the registration deadline. Besides, some voters find it difficult to register due to time constraints. Consequently, the registration deadline should be extended. Registration should be allowed on the Election Day in order to give more citizens the opportunity to participate. The registration process can also be made automatic. For instance, the government can use the list of registered citizens (holders of national identification cards) to create the voters register. Fourth, the media can help in motivating citizens to participate in elections (Green and Gerber 132). The print and electronic medi a play an integral role in informing the public about campaign events such as presidential debates, as well as, the policies of each candidate. However, the media has systematically reduced its coverage of political activities in favor of commercial adverts. The electorate is likely to be well informed if the coverage of political events is increased. Thus, the voters will have an incentive to vote. Fifth, civic education should be improved in the United States. Most citizens are not aware of the importance of participating in elections. Thus, comprehensive civic educational programs should be used to sensitize the citizens on the benefits of participating in elections. Finally, conducting opinion polls prior to the elections should be prohibited. Traditionally, opinion polls are used to predict the results of the general elections (Lee 122). Voter turnout tends to be low when the polls predict a landslide victory. This is because the citizens tend to believe that their votes will n ot change the results. Prohibiting polling activities during the campaigns will make it difficult to predict the results. Thus, more citizens are likely to participate in the elections. Collaborative Essay The Road to the White House, 2012, by All of Us The main issues in the 2012 presidential elections include economic growth, unemployment and tax policy (Gallup). Additionally, the voters are concerned about the management of the country’s public debt. National security and foreign policies have also featured prominently in the presidential campaigns. The Republicans have been criticizing President Obama’s economic and energy development policies since the beginning of the campaigns. Obama intends to extend the tax cuts that were introduced by Bush’s administration. The tax cuts are expected to benefit citizens whose income is less than $ 250,000. However, the president has promised to end the tax cuts that are currently being enjoyed by the wealthy.Advertising We will write a custom essay sample on The Road to the White House, 2012 specifically for you for only $16.05 $11/page Learn More Romney, on the other hand, intends to reform the tax system by introducing a new set of tax cuts. For instance, he has proposed a 20% reduction on personal income tax rate. He has also proposed a reduction in corporate tax by 5 percentage points, as well as, the elimination of the estate and capital gain taxes. In 2011, Obama focused on pursuing green energy development policies. However, in early 2012 he made a dramatic change in his energy development policy by deciding to exploit all energy sources rather than focusing on clean energy. Romney, on the other hand, favors the development of non-renewable energy sources such as oil and gas. His energy policy is based on the premise that the non-renewable energy sector can create more jobs and significantly improve energy supply in America. The Republican presidential primarie s began in 2011 with several candidates competing for the party’s nomination. By February 2012, there were only four candidates left in the competition. They included Mitt Romney, Newt Gingrich, Ron Paul and Rick Santorum. Romney was nominated as the party’s presidential candidate in May, after winning the support of 1,144 delegates. President Obama was nominated as the presidential candidate for the Democratic Party in September after he won the support of more than 2778 delegates. The Republicans held their national convention in August 2012, whereas the Democrats held their convention in September 2012. During these conventions, the parties focused on criticizing each other. The parties seemed to have adopted similar political values. Consequently, the conventions produced political strategies which were more or less the same. The Republicans focused on highlighting the weaknesses of their opponents by describing them as people who discourage individual success and free enterprise (Harris and Vandehei). The Republicans also described their opponents as people who prefer the European-style welfare state. The Democrats adopted a similar approach by describing their opponents as people who look alike and have little concern for the less fortunate. The Democrats also accused their opponents of having the intentions to control Americans’ sexual and reproductive freedom. Most voters find it difficult to make a decision concerning the candidate to vote for due to the similarities in the policies and political strategies that have been adopted by the two parties. Since the beginning of the campaigns, the candidates have focused on popularizing their policies in order to win voters’ support. Romney was deemed to be the winner of the first presidential debate. However, Obama was considered to be the winner of the second and the third debates (Gallup).Advertising Looking for essay on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More In the third debate, Obama won the support of the audience by clearly specifying his positions on foreign policy and his past achievements. Generally, Obama has received favorable ratings on healthcare, energy and taxes. Romney, on the other hand, has received positive ratings on economic policy, as well as, his stand on federal budget deficit. The results of the 2012 presidential election will be determined primarily by the candidates’ ability to articulate the socio-economic issues that the country is grappling with. Works Cited Gallup. This Week’s Top Stories. Gallup, 27 Oct. 2012. Web. Green, Donald and Alan Gerber. Get Out the Vote: How to Increase Voter Turnout. New York: McGraw-Hill, 2008. Print. Harris, John and Vandehei Jim. Two Conventions Tell the Tale of 2012. Politico, 7 Sep. 2012. Web. Lee. American Voter Turnout: an Institutional Perspective. New York: McGraw-Hill, 2006. Print. This essay on The Road to the White House, 2012 was written and submitted by user Remington Wilson to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Friday, March 6, 2020

Bad Effects of Vitamin Excessive Intake Essays

Bad Effects of Vitamin Excessive Intake Essays Bad Effects of Vitamin Excessive Intake Essay Bad Effects of Vitamin Excessive Intake Essay Too much of a good thing is an adage that can apply to vitamins. The body needs vitamins to function properly, but high doses of certain vitamins can be toxic, especially fat soluble vitamins that the body stores for long periods of time. Water Soluble Vitamins Water-soluble vitamin toxicity is rare because the body does not store water-soluble vitamins and excess amounts are usually excreted in urine. Side effects associated with water-soluble vitamins occur due to intake of extremely high doses.Peripheral neuropathy, a nerve disorder that can cause numbness and pain in the extremities, is a possible side effect of too much vitamin B6, according to Merck. Medline Plus says more than 2,000mg of vitamin C a day is not recommended because it can upset the stomach and cause diarrhea. Vitamin A Vitamin A is a fat-soluble vitamin that supports vision, immunity, genes, growth, development and production of red blood cells. Vitamin A from food sources is not harmful in large amounts but may cause skin discolorations.However, supplemental vitamin A can be toxic. According to the Linus Pauling Institute at Oregon State University, acute vitamin A toxicity is rare but can cause nausea, headache, fatigue, loss of appetite, dizziness, dry skin and swelling of the brain. Side effects of chronic vitamin A toxicity include dry and itchy skin, loss of appetite, headache, swelling of the brain and bone and joint pain. Vitamin D Vitamin D is a fat soluble vitamin that the body needs for bone formation, calcium absorption and immune function.Too much vitamin D can lead to hypervitaminosis D, according to the Mayo Clinic. Side effects of hypervitaminosis D include calcium buildup, loss of appetite, renal failure, bone calcifications, weakness, nausea, vomiting, kidney stones, confusion and abnormal heart rhythms. Side effects of too much vitamin D are treated by discontinuing supplementation, restricting calcium intake and, in severe cases, hospitalization. Vitamin E Vitamin E is a fat-soluble vitamin and antioxidant that fights free radicals, harmful substances that damage the body.According to the Merck Manual, too much vitamin E can cause bleeding. Medline Plus also mentions that the American Heart Association made a statement in 2004 that more than 400 IU of vitamin E a day may increase the risk of death. Multivitamins Multivitamins are made up of a variety of water-soluble and fat-soluble vitamins and are often prescribed for people who need extra nutrients or are unable to get enough vitamins through diet alone. According to Medline Plus, various ingredients in a multivitamin can be toxic in high doses.Side effects of too much multivitamin include cloudy or frequent urination, dry and cracked lips, eye irritation, sensitivity to light, abnormal heartbeat, pain or weakness in joints, muscles and bones, cognitive and mood changes, itchiness, rash and hair loss. Intestinal side effects of too much multivitamin are constipation, dia rrhea, nausea, vomiting and stomach pain. Effects include(VA ) * Angular cheilitis * Birth defects * Coarse bone growths * Excessive skin dryness/peeling (desquamation) * Hair loss Intracranial hypertension (see  Idiopathic intracranial hypertension[1]) * Liver  problems * Premature  epiphyseal  closure[2][3][4][5][6] * Reduced  bone mineral density  that may result in  osteoporosis * Skin discoloration Symptoms of vitamin D toxicity include: * Dehydration * Vomiting * Decreased  appetite * Irritability * Constipation * Fatigue * Muscle weakness * Metastatic calcification  of the soft tissues[2] An excess of vitamin D causes abnormally high  blood  concentrations of  calcium  (hypercalcemia), which can cause overcalcification of the  bones,  soft tissues,  heart  and  kidneys.It can also damage the kidney and produce  kidney stones[citation needed]. In addition,hypertension  can result. [3]  Ongoing research indicates antagonism with oil sol uble  menatetrenone, MK-4, an internally transported natural form of  vitamin K2, which is associated with bone formation and calcium retention in the bones. [citation needed] Hypervitaminosis D symptoms appear several months after excessive doses of vitamin D are administered.In almost every case, a low calcium diet combined with  corticosteroid  drugs will allow for a full recovery within a month. - Symptoms and presentation[edit] * Blotchy skin * Increased bleeding * Increased  triglycerides * Decreased production of thyroid hormones * Decreased activity of  vitamin K * Increased hemorrhaging from aspirin or anti-coagulant medications * 29. Hypervitaminosis K Causes excess clotting of the blood leading to thrombosis and potential sudden death should clots form in brain or heart

Tuesday, February 18, 2020

Global Connections Assignment Example | Topics and Well Written Essays - 2500 words

Global Connections - Assignment Example The bordering countries are Iran, Kuwait, Qatar, Jordan and United Arab Emirates (Esses & Gardner, 2006). Saudi Arabia is the worlds leading oil producer and exporter. In fact, it controls worlds second largest hydrocarbon reserves. Having the world energy reserve, Saudi Arabia is considered as a high economy country and it is the only country that features in the list of G-20 economies. The high ranked economy has been the source of connection with many states of the world. The world economies heavily rely on these oil reserves. Oil fuels industrialization and many states have been linked to each other and particularly in Saudi Arabia due to the source of oil. For production to take place, they would need oil. Canada is not exceptional when it comes to the need to have the oil. Intuitively, Saudi Arabia has been part of the connection to many states not to mention Canada (Bothwell, 2006). In a rather negative note, countries such as Saudi Arabia has been using the revenues obtained from oil to operate criminal gangs. The Al-Qaida group owes its origin to these Arab states that have control over world’s oil reserves. The returns are good enough to lead to operation of criminal activities within the other state especially in western countries. Terrorism has been part of the global connection to all state of the world. The states of the world have been forced to unite to fight against terrorism. Indirectly, Canada and other states are united under the name of national security (Friesen, 2012). The proceeds obtained from the sale of oil have also been used to inspire investment across the global north. Many countries including Canada have benefited from oil extracted in Saudi Arabia hence making the global connections. Â  

Monday, February 3, 2020

Innovation report Essay Example | Topics and Well Written Essays - 500 words

Innovation report - Essay Example It is a lesson from the module for the experiences through toughness that makes people have a feeling that the level of innovation transpires to make it feasible (Hisrich & Kearney 23). As stated above, the last year has presented a comprehensive pathway for experiencing new things as well as learning plenty through practicality. Most of us believed they had perfect plans leading to their success prior joining the class. However, my group’s belief was gradually broadened and the feasibility planning is a critical tool in achieving success through the experiences of practical feasibility through the creation of products. The other essential skill that will facilitate my growth in the future is that of team management. Our module allows learners to work within groups towards get innovative products. There needed to have an understanding of the capacities of group members as well as having ultimate forces in adjusting with each member in making the innovation successful Interacting and working in such groups is tough (Hisrich & Kearney 72). The company we formed was composed of three equal partners who were leaders and managers. We appreciated that leaders are people who do the right things while managers do things the right way. In doing right things and making things right, the group had equal responsibilities as managers and leaders. The main hindrance was time management for group activities. I feel that the group members and me could have achieved even more in terms of succeeding the products and the company in the event that we properly and usefully managed our time. I recall that there is no amount of money that can buy time back (Hisrich & Kearney 28). This understanding and the group’s improper management of time taught great lessons as well as the methodology of deciding the future using ideal time management skills. The group had a long-term goal for the company and our

Sunday, January 26, 2020

Bednet Utilization Survey in the Philippines

Bednet Utilization Survey in the Philippines Bednet Utilization and Knowledge-Attitude-Practice Survey among Selected Barangays in 40 41 Malaria Endemic Provinces in the Philippines Survey Protocol Introduction: The Philippines has 80 provinces comprising 1,634 municipalities. These municipalities are further subdivided into barangays (villages) which is the smallest administrative unit. At the start of 2003, malaria was endemic in 66 provinces in the Philippines. The population at risk, defined at that time as the entire population of the province where malaria cases were found, was estimated to be 70,687,400. By 2010, malaria was endemic in 57 provinces and 843 municipalities in the Philippines. The population at most risk was 6,387,734, or 12.5% of the total national population. At this time, the population at risk was defined as the people living in barangays with stable, unstable and sporadic transmission based on the most recent stratification system of the National Program. By 2013, there was further reduction in the number of malaria endemic provinces to 53. Just 47 higher-incidence municipalities in 13 provinces contributed about 97% of the total malaria cases reported in 2011-2013 Malaria has historically been one of the 10 leading causes of morbidity and mortality in the Philippines. Over an 8-year period, and in particular, the recent years of 2010-2013 – there has been a significant reduction in malaria cases, annual parasite incidence (API) and mortality rates throughout most of the country (Malaria Program Review 2013). Incidence of malaria has declined rapidly due to the intensified strategies implemented in the endemic areas by the Philippine Department of Health (DOH) and Local Government Units with the support from The Global Fund (TGF), World Health Organization (WHO), Pilipinas Shell Foundation Inc. (PSFI) and other partners. Recent report indicates malaria cases to be less than seven thousand five hundred in 2013 down from more than twenty thousand cases at the start of the project. The national goal of malaria elimination by 2020, in the light of current developments, is attainable. Fine tuning the program strategies and activities can be f urther enhanced with the data gathered in this study. Review of Literature Insecticide treated nets (ITN) are an effective tool for preventing the transmission of malaria[Lengeler C. Insecticide-treated bed nets and curtains for preventing malaria. Cochrane Database of Systematic Reviews 2004, Issue 2.]. Efforts promoting the use of LLIN are geared towards the broader objective of universal coverage, defined at the household level as the use of insecticide-treated nets by all household members regardless of age or gender, and with a coverage at the community level reaching at least 80% of those at risk [WHO, Insecticide Treated Mosquito Nets: A WHO Position Statement]. In a bednet utilization survey conducted in 2012 by Dela Cruz et. al, ninety-eight percent (98%) of households in the areas surveyed owned a mosquito net. On the average, there were 2.72 or roughly 3 nets present in every household. The survey revealed further that eighty-four percent (84%) of total sample population have slept inside a mosquito net the previous night. Also, approximately ninety-seven per cent (97%) of children 5 years old and below in the sample population slept under a mosquito net the previous night and approximately eighty-eight (88%) of pregnant women in the same sample population did likewise. This current survey seeks to determine the current rates of use and roughly validate such practice as revealed in the previous surveys. Objectives of the Survey: The survey aims to: 1. To determine the coverage and usage of LLINs by general populations, by pregnant women, by children less than five years of age in the target provinces, municipalities, and barangays identified. 2. To assess the interviewees’ knowledge, attitudes, and practices with respect to malaria. 3. Generate data for program monitoring and evaluation. The results of this survey will likewise be used as baseline for the 13 provinces to which change will be evaluated against in 2016. Key Indicators to measure: Proportion of population who slept under the mosquito net the previous night Proportion of children under 5 who slept under the mosquito net the previous night Proportion of pregnant women who slept under the mosquito net the previous night Percentage of population at risk covered by LLINs Proportion of population owning a mosquito net (ITN/ LLIN) Proportion of population who know the cause of, symptoms of, treatment for, and preventive measures for malaria stratified by people owning and not owning nets Study area and study population: The BUS-KAP will be conducted in a total of 41 malaria endemic provinces in the country. The 41 provinces will be divided into 2 groups of provinces with each cluster having a sample obtained from them. One group will be composed of 13 provinces while the other group will be of 28 provinces. The 13 provinces in the first group represent the provinces that will be covered in 2015 to 2017 under the GFATM New Funding Model (NFM) Grant. These are the provinces with a three-year average API of more than 1 per 1,000 pop. In these provinces, there are approximately 3,352,465 people living in the stable, unstable and, sporadic transmission barangays (population-at-risk). The second group of provinces of 28 is those with a three-year average API falling below 1 per 1,000 pop. These provinces will no longer be fully covered in the NFM Grant in 2015 to 2017. These provinces have a total at-risk population of 3,094,007. Study Methodology: The study will be a cross-sectional survey. The 41 provinces will be divided into 2 groups – one group with 13 provinces and the other group with 28 provinces. The group of 13 provinces are those with average 3-year API of 1 per 1,000 pop and above; the group of 28 provinces are those with a 3-year average API of less than 1 per 1,000 pop. The group of 13 provinces represents the provinces that will be covered under the NFM Grant in 2015-2017. From each group, only the barangays with stable, unstable and sporadic transmission will be included as source of the household samples. By definition, the people residing in these barangays within the provinces are the population-at-risk. Sample size will be computed using the estimated population-at-risk and household number in the identified stable, unstable, and sporadic transmission barangays. Both groups of provinces will have a sample of their own. The household will be the unit to be sampled or surveyed. The household number in the barangays will be obtained by dividing the population by 5, which is the estimated household size. The barangays in each group of provinces will be clustered according to stratification – a cluster of stable transmission barangays, a cluster for unstable, and another cluster for sporadic transmission. The household samples will be taken from the clusters of the stable, unstable, and sporadic transmission barangays in the provinces. A sample will be taken from each stratification area – a number from all stable transmission barangays, another number will be taken from the unstable, and another from the sporadic areas. The number of barangays per stratification area that are to be included in the survey is 30 (the minimum number statistically requested). and average number of households to be surveyed in each barangay is equal to total number of households per stratification area divided by 30. The barangays to be surveyed will be randomly selected. Likewise, the households to be interviewed in each barangay will be randomly selected. Sample Size: The sample size figures were produced using StatCalc of Epi Info 7. The factors considered in determining sample size are the following: (1) A desired confidence level of 95% (2) An assumed prevalence of 50% in the target population. (3) The Design Effect (DEFF), which expresses the increase of the sample size needed over that of a simple random sample as a multiplier. A DEFF of 2 will be used. (4) The desired precision, typically equal to one half of the confidence interval width. We will assume that an overall precision of 5% is desired. (5) A 10% non-response rate is also assumed Data Gathering: A team will be trained to conduct the interviews among the selected samples. The survey questionnaire form, attached as Annex B, will be used in the interviews. Two sets of questionnaires will be utilized. The first set is the household-level questionnaire that will be answered by the head of the household or, in the event that the head of the household is not present, the person next in authority who residing in the household will be interviewed. The questions to be answered pertains to household composition, characteristics of the house, household health seeking behavior, net ownership, net use, and others (refer to Annex A Questionnaire). The second set is the individual-level questionnaire that will be answered by all eligible adults ranging from 15 years old and above who are residing in the household and are present at the time of visit. The questions in this set pertain to knowledge and attitudes of the respondents. The trained team of interviewers will fill-up the printed questionnaires with the answers provided by the respondents Inclusion Criteria: For the household level questionnaire, the household head, father or mother, will be the eligible respondent. In the absence of either, any resident of the household above 15 years old may answer. For the individual level questionnaire, all individuals residing in the household at the time of survey who are above 15 years old are eligible respondents. Data Management and Analysis: The data from the completed questionnaires will be entered into excel software or other capable data management software. Means and proportions will be computed/ generated to establish the values for the identified indicators: Proportion of population who slept under the mosquito net the previous night Proportion of children under 5 who slept under the mosquito net the previous night Proportion of pregnant women who slept under the mosquito net the previous night Percentage of population at risk covered by LLINs Proportion of population who know the cause of, symptoms of, treatment for, and preventive measures for malaria Ethical Considerations: Confidentiality will be observed and maintained at all times possible. Data gatherers and encoders will be made familiar with the questions and its implications and will be trained on delivering the questions and handling responses gathered. Wherever possible, responses are coded and known only to the research team. All these measures are to minimize the risk of breech in confidentiality that may produce negative consequences to the respondent/s reputation or status. Further, informed consent will be utilized for the respondents of the survey. The respondents will be briefed on the purpose and process of the survey and only if they fully understand and agree to what was explained will they be considered as participant. This will be documented with a signed informed consent form. The data gatherers will likewise be trained in obtaining the informed consent form. Where appropriate, the questionnaires and informed consent form will be translated to the local dialect or dominant dialect understood in the community. The translated versions will be tested for understandability or validity. Review and clearance from a recognized Ethical Review Board will be sought. In addition, review and affirmation from the National Commission on Indigenous Peoples and other governing groups of the affected populations will be obtained as needed. Time Frame: The study will take about 4 months to complete and will be contracted out to a third party entity who will closely work with the malaria Technical Working Group spearheaded by the National Program Coordinator of the Department of Health. Budget: This conduct of this survey will be contracted out to a third party. Estimated budget and its breakdown are as follows:

Saturday, January 18, 2020

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 |