Marketing Research Amway India Ltd free essay sample

I thank my research guide Mr.. Raman Kohl who helped me learn the meaning of true research and who brought me out of the paradigm and helped me to think. The knowledge gained from independent thinking is something we do not experience in our way of education. As a result of this research and interaction with my guide it seems that the real meaning of research is just beginning to show. A special Thanks to my Mother for her untiring support and inspiration throughout the working of this project without which I would not have been able to give my best towards this research.Last but not the least I would like to take this opportunity to acknowledge my rinds, family members and other faculty members for their motivation, teachings and guidance for making this project come to the present stage. EXECUTIVE SUMMARY Anyway is a unique company. It is defined by the fundamental philosophy of helping people help themselves. We will write a custom essay sample on Marketing Research Amway India Ltd or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Anyway has helped millions of people run their own independent business around the world. Today, Anyway continues to grow by offering new products and business opportunities to people from all cultures and walks of life.Whether they are employees, distributors, or citizens in the community, Anyway touches their lives for better. India with its ICC reservoir of will, talent and enterprise is perhaps the most fertile ground for the Anyway Corporation. In short it has made substantial value addition to Indians social economic life. The focus of this project is based on studying a single organization i. E The Anyway Corporation. This research has been conducted to study the marketing strategy adopted by Anyway in the Indian market.An attempt has been made to study the companys perspective in the new market and analyses on how the company plans its expansion in India. Have substantiated my research by conducting interviews to gain more insight about the corporation. The data has been analyses on the basis of 2 surveys which were conducted by me. Survey 1 was conducted through direct, phone and online interviews. Survey 2 is conducted by gathering information through structured questionnaire and the interpretation for the same has been provided. Eave finally concluded my research by providing a summarized conclusion and also suggested recommendations on the basis of the marketing mix. Co intents Chapter 1: Introduction 1 Chapter 2: Anyway Profile 5 How it works? Product Profile Current Scenario Chapter 3: Anyways marketing strategies 25 Sales Marketing Plan Strategies in the market Penetration Segmentation Chapter 4: Research Methods 37 Objectives Methodology Data Collection Sample Size Research Design Chapter 5: Findings Analysis 45 Chapter 6: Conclusion Recommendation 62 Annex 58 Bibliography 70 Sample Questionnaire 71 ANYWAY VISION Helping people live better lives.In all aspects of our products, businesses and social responsibility, we strive to make a meaningful difference in the communities in which we operate. ANYWAY MISSION Through the partnering of Distributors, Employees, and the Founding Families, and the support of quality products and service, we offer all people he opportunity to achieve their goals through the Anyway Sales and Marketing Plan. INTRODUCTION Direct Selling is a remarkable business model, which brings the market to the customer and offers a unique business opportunity to anyone eager to adopt the spirit of enterprise.Direct Selling can best be described as the selling of products and services directly to consumers in a face-to-face manner, through demonstration of usage, by an independent direct salesperson. Direct Selling benefits consumer because it sells high quality products at the consumers convenience, often at his/her home or workplace. Customers value the advantages of convenience, personalized attention, demonstration of usage, and a wide choice of products backed by Customer Satisfaction Guarantee. One of the most tangible impacts of Direct Selling in its new advent has been the fact that it has touched the average man and women in a manner never experienced before. Anyway India Corporation is the countrys leading Direct Selling Company. It is perhaps the best example of the contribution Direct Selling is making to India. In a little over two years of commercial launch Anyway India has emerged as the countrys largest Direct Selling Company. It closed its financial year with a turnover close to RSI. 250 scores (the Anyway Financial year runs from Seep. To Gauge. . It will reach its target of RSI. 1000 score turnover much before its declared target of the year 2004.. The direct selling industry has grown rapidly over recent years. Changing lifestyles, demographics and economic recession have all been factors influencing this growth. Anyway provides people with business opportunities across the globe. Direct selling is not about getting rich quick it is about creating rewards for effort and initiative. With low risk and low UAPITA investment, Anyway provides people with the opportunity to achieve and to improve their lives.As a leading player in the world of direct selling, Anyway is helping to clean up the industry and provide a valuable and acceptable form of product distribution. In an impersonal fast-moving world driven by technology, Anyway provides the personal touch. Because it focuses upon direct selling, Anyway is different from more traditional distribution channels. Its Independent Business Owners own their own business, with the flexibility to deal directly with their own clients and to build up personal relationships.These Independent Business Owners also have the ability to deliver Mammys products to their customers homes. Independent Business Owners sell to people they know or meet. The personal contact and care they provide is an important element in direct selling. They are also self-employed and can introduce others to the business to form their own sales group of Independent Business Owners. The channel of distribution describes the stages of ownership that take place as a product moves from a manufacturer to a consumer.The increasing use of the Internet by consumers has created a real potential for developing efferent types of business models and for new approaches to reaching users directly and quickly in their homes. This report examines in detail the marketing strategy of the leading global direct marketing major, Anyway in India. In the initial stages of the report I have focused on Mammys current position in the Indian market. As the research progresses I have tried to analyses the companies marketing objective for India and how they set out to achieve them.This report also provides a brief introduction to the concept of multilevel marketing and tries to make the reader understand the difference twine multilevel marketing and the traditional distribution setup in the FMC sector, so as to give an idea as to how the system is being utilized by companies like Anyway. MI_M -a definition Multilevel marketing allows sellers to build a business through their own sales efforts and by inviting others to become sellers. Remuneration is based on a sellers personal sales AND on the combined sales of those people they have sponsored, trained and motivated.The story of Anyway is intended to drive home the point of a company being alert enough to modify its globally accepted practices to suit the local markers needs. This report has been made keeping in mind the benefits which can be derived from my research. Benefits t o customers This report will be beneficial for consumers who prefer the marketing goods or services directly to them: at their own convenience often in his/her home either on a one-to-one basis, or in the context of a sales party. Through this the customers will get a better idea about the companys product offerings and value the advantages of: convenience, personalized attention, and a good selection of quality products available at their door Steps. Benefits to sellers Many people have chosen direct selling because they want to build their own business, but do not have: considerable funds required to buy a franchise or start a new company. Among the top five reasons people sell direct because they like and believe in the product, like being their own boss, and working their own hours, like the supplemental family income or making extra money for themselves.It can be beneficial from the sellers point of view as it may give them the idea of exactly how they can go about creating their own business and benefit from the Anyways unique business opportunity. Benefits to companies In this report I have deeply analyses the marketing strategy for Anyway through personal interviews by many IBOS and Anyway customers wh o have helped in adding valuable data to this project which can be useful for the company. The suggested recommendations can be considered by the corporation for further expansion and increasing market share.COMPANY HISTORY Anyway began in 1959 with two young entrepreneurs in the United States Rich Devon and Jay Van Ended. Their concept for an innovative business opportunity, centered around person-to-person marketing, established itself s a leader among one of todays fastest-growing industries. Today, more than 3. 6 million independent business owners distribute Anyway products in more than 80 countries and territories. Anyway is part of the Ulterior family of companies whose global sales totaled $4. 5 billion in its most recent fiscal year. Sass A Friendship Forms Rich Devon and Jay Van Anodes friendship actually began with a business proposition, when Rich struck a deal with Jay for a ride to school for 25 cents a week. After high school they entered the military, but they planned to start a business together after separate tours of duty. A friendship formed and became a business relationship that has lasted to this day. 1 sass The Early years Anyway quickly outgrew its original facilities in the basements of Rich Devotes and Jay Van Anodes homes. In its first full year of business, Mammys sales were more than half a million dollars. Sass The Decade of Growth As vowed by Jay Van Ended the night of the 1969 disaster, Anyway rebuilt the aerosol plant and went on. The ass began with sales of more than $100 million at estimated retail, and kept going strong. After a lengthy investigation, the FTC verified that Anyway is a genuine business opportunity ND not a pyramid. asses The Billion-Dollar Decade The ; ass will be remembered for the first Billion Dollar Year at estimated retail in 1980. Building expansion at Anyway World Headquarters continued at breakneck speed as Anyway scrambled to keep pace with demand, opening its new cosmetics plant in Dad. Sass The Second Generation As carefully planned by Rich and Jay, the second generation Van Ended and Devon families took the helm during the ass. Steve Van Ended and Dick Devon succeeded their fathers as Chairman and President. Distributors witnessed a similar trend, with the second generation of many distributor implies taking on important leadership roles. Asses The New Millennium In 2000, Anyway Corporation became a wholly-owned subsidiary of Ulterior, Inc. Chairman Steve Van Ended and President Doug Devon share the Office of the Chief Executive.ANYWAY is a world leader in Direct Selling. A key element to this success is the recognition by governments that ANYWAY is a model marketing system. As with any venture, you should review all aspects, weigh the ad vantages disadvantages, and decide whether it meets your needs. Here are some essential points to consider about the ANYWAY business opportunity: Start-Up Costs Compare the start-up costs of this opportunity with that of a conventional business, and you will notice quite a difference. The only cost for an ANYWAY Business is that of a Business Kit, which costs RSI. ,400. Merchandising The first way you can make money with your ANYWAY business is to sell products to retail customers. Successful merchandising is made easier by Mammys line of high quality products; a sound combination of upscale and consumable items that can mean profitable and repeat sales. Sponsoring You may increase your merchandising efforts through sponsoring. Although it is not mandatory to sponsor people, sponsoring may increase your income when the Distributors you sponsor begin to build their own ANYWAY business.Business Support Materials As your business begins to grow, you may want to acquire training aids. You also may want to attend motivational and business-building meetings. These are optional. Deductions Your ANYWAY business is not a tax shelter, but you are entitled to deduct your ordinary and necessary business expenses as defined by the Income Tax Act, 1961. Time and Effort The bigger your financial goal, the more time and effort you will need to put into your ANYWAY business. With an ANYWAY business, you work as much or as little as you like, depending on your own goals. Its all up to you.They do exactly what their uplinks do. They talk like them, act like them, and follow them around everywhere as if they were kings and queens. Naturally, with this sort of following, Anyway distributors expect guidance in everything they do. This is the reason behind all of the tapes, books, and step-by-step instructions for building an Anyway business. Below are the 8 recommended steps for building a large nee;ark and the four steps to sponsoring new distributors. These steps, taken from handouts given to me by my diamond directs, sure dont make one think that the tapes, books, and other materials are optional!Take a gander! Eight Steps to Building a Large Network 1. 100% Personal Use 2. Establish 10 15 customers Priority Service Program 3. Books Read a book each month Read 10-15 pages each day 4. Tapes Listen to one tape a day (minimum) Be on Recommended Tape 5. Functions Attend all functions (see page 1 1) 6. Business counseling with active uplink Set goals with uplink on Goal Setting Card (F-7) 7. Group Association Build quality relationships within the network 8. Show The Plan (STEP) Make a list Of names by using Anagrams, Christmas lists, telephone indexes, wedding invitations, etc. To jog your memory (dont pre-judge).Add new names through daily contacts. Pass out 1 tape a day Show the Plan (SST P) three time a week Utilize the Issues and Answers video properly Personally sponsor 1-2 people each month Four Steps to Sponsoring 1 . Pass out prospecting tapes or approach directly and follow up within 24 hours. 2. Set appointments 3. STEP 4. Follow up second look meeting And Who Is Bill Bruit? From the experiences of friends I spoke with in the USA, what is more likely to appear on the Anyway list of promises is promotional cassettes and books rather than more products. The promotional material is designed to help anAnyway distributor sell, sell, sell. The basis for this activity is propounded by American, Bill Bruit. He and another American, Dexter Yeager, run two of the most successful systems under the Anyway banner. It is said that about 90% Of Mammys products move through these two systems. In India, what is being discussed is the Bill Bruit system. The Advocate newspaper in the LISA reported that to follow Barites system is to spend hundreds of dollars a year on motivational tapes. Anyway distributors are told that spending money to buy these tapes is the key to building a large, successful Anyway business.Therefore, it is likely that new products peddled by Anyway distributors will not be more soap but more hope in the form of these motivational materials. One USA based distributor, an Indian (who has since left the business), told me that these tapes were meaningless and were sold to people by convincing them that werent doing well enough. He said that the tapes would become an item for sale and Anyway distributors will be selling them to each other in a self feeding frenzy. Anyway India Product Catalogue ;Car Wash ;Dish Drop ;L. O. C. ;Pursue ;SAA Delicate ;SAA Liquid ;See Spray

Abbe Sieyes essays

Abbe Sieyes essays Emmanuel Joseph Sieyes, better known as Abbe Sieyes, is considered by some scholars, the leader of the early Revolution in France; however, others consider him a selfish, jealous man. No matter what one believes, there are some indisputable facts about Abbe Sieyes. Emmanuel Joseph Sieyes was born on May 3rd, 1748 in Frejus. His father was a postmaster and collector of king's dues, while his mother was connected to the lower ranks of nobility. Sieyes' parents gave him the best education they could afford, first at home under a tutor, then in the Jesuits' College at Frejus. Most graduates of the college attended military academies and Sieyes expected the same, but was forced into a different occupation. Emmanuel's parents pushed him into Holy Orders in the hope that he would support the family, especially his two brothers. The Bishop of Frejus was a family friend and helped Emmanuel's parents send him to Paris to study at the Seminary of St. Sulpice. His studies lasted for ten years and he was ordained a priest in 1773. Two years after his ordination, Abbe Sieyes became secretary to the Bishop of Treguier. His advancement in the priesthood was hindered of course, because he came from a middle-class family that lacked nobility. Then in 1784, he became vicar general and chancellor to the Bishop of Chartres. Abbe Sieyes then became a member of the Provincial Assembly of Orleans in 1787. When the Estates General was called in late 1788, Abbe Sieyes wrote his most famous pamphlet, Qu'est-ce que le Tiers Etat? "What is the Third Estate?" With its publishing in January 1789, Sieyes became a prominent figure at the Estates General. On June 12, 1789, Sieyes brought about the vote to allow the privileged to join the Third. Then on June 17, he brought about the vote that transformed the Third into the National Assembly. One year later, Sieyes was voted president of the Assembly and of the Jacobian Club. During the next three y...

The Appeals Process Stage of a Criminal Case

The Appeals Process Stage of a Criminal Case Anyone convicted of a crime has the right to appeal that conviction if they believe a legal error has occurred. If you have been convicted of a crime and plan to appeal, you are no longer known as the defendant, you are now the appellant in the case. In criminal cases, an appeal asks a higher court to look at the record of the trial proceedings to determine if a legal error occurred that may have affected the outcome of the trial or the sentence imposed by the judge. Appealing Legal Errors An appeal rarely challenges the decision of the jury, but rather challenges any legal errors that the judge or the prosecution may have made during the trial. Any ruling that the judge made during the preliminary hearing, during pre-trial motions and during the trial itself can be appealed if the appellant believes the ruling was in error. For example, if your lawyer made a pre-trial motion challenging the legality of the search of your car and the judge ruled that the police did not need a search warrant, that ruling can be appealed because it allowed evidence to be seen by the jury that would not have otherwise seen. Notice of Appeal Your attorney will have plenty of time to prepare your formal appeal, but in most states, you have a limited time to announce your intention to appeal your conviction or sentence. In some states, you have only 10 days to decide if there are issues that can be appealed. Your notice of appeal will need to include the exact issue or issues upon which you are basing your appeal. Many appeals have been rejected by higher courts simply because the appellant waited too long to raise the issue. Records and Writs When you appeal your case, the appellate court will receive the record of the criminal trial and all rulings leading up to the trial. Your attorney will file a written brief outlining why you believe your conviction was affected by legal error. The prosecution likewise will file a written brief telling the appellate court why it believes the ruling was legal and appropriate. Usually, after the prosecution files its brief, the appellant can file a follow-up brief in rebuttal. The Next Highest Court Although it does happen, the attorney who handled your criminal trial will probably not handle your appeal. Appeals are usually handled by lawyers who have experience with the appeals process and working with higher courts. Although the appeals process varies from state to state, the process generally starts with the next highest court in the system - state or federal - in which the trial was held. In most cases, this is the state appellate. The party that loses at the appeals court  can apply to the next highest court, usually the state supreme court. If the issues involved in the appeal are constitutional, the case can then be appealed to the federal district appeals court and eventually to the U.S. Supreme Court. Direct Appeals/Automatic Appeals Anyone who is sentenced to death is automatically given a direct appeal. Depending on the state, the appeal may be mandatory or dependent on the defendants choice. Direct appeals always go to the highest court in the state. In federal cases, the direct appeal goes to the federal courts.A panel of judges decides on the outcome of direct appeals. The judges then can either affirm the conviction and sentence, reverse the conviction, or reverse the death sentence.  The losing side can then  petition for a writ of certiorari with the U.S. Supreme Court.   Appeals Rarely Successful Very few criminal trial appeals are successful. Thats why when a criminal appeal is granted, it makes headlines in the media because it is rare. In order for a conviction or a sentence to be overturned, the appeals court not only must find that an error occurred, but also that the error was clear and serious enough to affect the outcome of the trial. A criminal conviction can be appealed on the basis that the strength of the evidence presented a trial did not support the verdict. This type of appeal is significantly more expensive and much more lengthy than a legal error appeal and even more rarely successful.

Trash Islands - the Ocean Garbage Patch

Trash Islands - the Ocean Garbage Patch As our global population expands, so does the amount of trash we produce, and a large portion of that trash then ends up in the worlds oceans. Due to oceanic currents, much of the trash is carried to areas where the currents meet. These collections of trash have recently been referred to as marine trash islands. The Great Pacific Garbage Patch The Great Pacific Garbage Patchsometimes called the Eastern Garbage Patchis an area with an intense concentration of marine trash located between Hawaii and California. The exact size of the patch is unknown, however, because it is constantly growing. The patch developed in this area because of the North Pacific Subtropical Gyre- one of many oceanic gyres caused by a convergence of ocean currents and wind. As the currents meet, the earth’s Coriolis Effect (the deflection of moving objects caused by the Earth’s rotation) causes the water to slowly rotate, creating a funnel for anything in the water. Because this is a subtropical gyre in the northern hemisphere it rotates clockwise. It’s also a high-pressure zone with hot equatorial air and comprises much of the area known as the horse latitudes. Due to the tendency of items to collect in oceanic gyres, the existence of a garbage patch was predicted in 1988 by the National Oceanic and Atmospheric Association (NOAA) after years of monitoring the amount of trash being dumped into the worlds oceans. The patch was not officially discovered until 1997, though, because of its remote location and harsh conditions for navigation. That year, Captain Charles Moore passed through the area after competing in a sailing race and discovered debris floating over the entire area he was crossing. Atlantic and Other Oceanic Trash Islands Though the Great Pacific Garbage Patch is the most widely publicized of the so-called trash islands, the Atlantic Ocean has one as well in the Sargasso Sea. The Sargasso Sea is located in the North Atlantic Ocean between 70 and 40 degrees west longitude and 25 and 35 degrees north latitude. It is bounded by the Gulf Stream, the North Atlantic Current, the Canary Current, and the North Atlantic Equatorial current. Like the currents carrying trash into the Great Pacific Garbage Patch, these four currents carry a portion of the worlds trash to the middle of the Sargasso Sea where it becomes trapped. In addition to the Great Pacific Garbage Patch and the Sargasso Sea, there are five other major tropical oceanic gyres in the worldall with conditions similar to those found in these first two. Components of Trash Islands After studying the trash found in the Great Pacific Garbage Patch, Moore learned that 90% of the trash found there was plastic. His research groupas well as NOAAhas studied the Sargasso Sea and other patches around the world and their studies in those locations have had the same findings. It is estimated that 80% of the plastic in the ocean comes from land sources while 20% comes from ships at sea. The plastics in the patches consist of items like water bottles, cups, bottle caps, plastic bags, and fish netting. It’s not just  large plastic items that make up the trash islands, however. In his studies, Moore found that the majority of the plastic in the worlds oceans is made up of billions of pounds of raw plastic pellets called nurdles. These pellets are a byproduct of plastics manufacturing. It is significant that most of the trash is plastic because it does not break down easilyespecially in water. When plastic is on land, it is more easily heated and breaks down faster. In the ocean, the plastic is cooled by the water and becomes coated with algae which shield it from sunlight. Because of these factors, the plastic in the world’s oceans will last well into the future. Garbage Islands Impacts on Wildlife The presence of the plastic in these patches is having a significant impact on wildlife in a number of ways. Whales, seabirds, and other animals can easily be snared in the nylon  nets and six-pack rings prevalent in the garbage patches. They are also in danger of choking on things like balloons, straws, and sandwich wrap. Additionally, fish, seabirds, jellyfish, and oceanic filter feeders easily mistake brightly colored plastic pellets for fish eggs and krill. Research has shown that over time, the plastic pellets can concentrate toxins which are passed on to sea animals when they eat them. This could poison them or cause genetic problems. Once the toxins are concentrated in the tissue of one animal, they can magnify across the food chain similar to the pesticide DDT. Finally, the floating trash can also aid in the spread of species to new habitats. Take, for instance, a type of barnacle. It can attach to a floating plastic bottle, grow, and move to an area where it is not naturally found. The arrival of the new barnacle could then possibly cause problems for the areas native species. The Future for the Trash Islands Research conducted by Moore, NOAA, and other agencies show that  trash islands are continuing to grow. Attempts have been made to clean them up but there is simply too much material over too large of an area to make any significant impact. Some of the best ways to aid in the cleanup of these islands are to suppress their growth by enacting stronger recycling and disposal policies, cleaning up the worlds beaches, and reducing the amount of trash going into the worlds oceans.

The Fashion Industry and the New Consumer Essay

The Fashion Industry and the New Consumer - Essay Example The paper "The Fashion Industry and the New Consumer" examines marketing concepts for the one of the United Kingdom top fashion brands Marks and Spencer. When we discuss marketing oriented organisations, it is agreeable that Marks and Spencer is one of the organisations in the United Kingdom that practices it. As a matter of fact, the fashion retailer can be described with five major characteristics of marketing oriented organisations; First of all it focuses on extensive and wide spread use of marketing research. ,T the organisation also emphasizes on the benefits of buying their products, that which are based on the attributes of the same product, it keeps on expanding its product lines in all categories and geographical regions. Tthe company makes use of various innovation schemes in order to enhance the value of the product to its target customers and lastly., Tthe company focuses its business inon adding value to customers like free delivery, warranty and credit availability. Ac cording to Armstrong, marketing and selling concepts usually focus on the selling of the products and moving out of firm’s products. This is usually looked at in a bigger perspective. Marketing concepts are meant to make a retailer product, meet the needs of its customers and also be able to make profits for the organisation. ThisIt means that a retailer will put his target on selling his goods and service, however, in order to succeed it is necessary to persuade its customers to embrace the products.

The Use of the Internet as a Social Activity and Self-expression Essay

The Use of the Internet as a Social Activity and Self-expression - Essay Example ss the statement: â€Å"the internet has presented individuals with real possibilities for self-expression, conversation and creative work.† To appreciate its relevance, a brief history of the origins of the Internet would initially be discussed. Other various uses of the Internet, aside from the focal points, would also be presented. What is exciting in this technological development is that it has not stopped evolving and there is still a vast future ahead. A lot of stakeholders have the desire to continue their quest to discover new applications and uses which would define the future of the Internet. However, the consequences of information overload and accessibility to data have tremendous effects on the traditional concepts of culture. Our way of life, due to the technology provided by the Internet, will never be the same. written by J.C.R. Licklider of MIT in August 1962. According to Leiner, et.al. (2003), the history of the Internet revolves around four distinct aspects: the technological aspect, operational and management aspect, social aspect, and commercialization aspect. The emergence of new media technologies such as the cable, satellite and the Internet has a tremendous impact on the traditional forms of mass media. In a book on Media and Cultural Theory, Freedman wrote that â€Å"a combination of technological innovations (concerning digitization) and cultural shifts (towards a more individualistic consumer society) appear to have handed new media technologies a competitive advantage over their predecessors† (â€Å"Internet Transformations†, 275). With more and more people utilizing the Internet for various purposes, there had been significant declines in primetime viewing of broadcast networks and circulations in magazines and broadsheets. The Internet boasts of a variety of uses for a wide range of clientele. From among the famous users of the Internet, our teenagers of today are seen to be the primary consumers of the Internet. A study

Free Secondary Education in Kenya Case Study Example | Topics and Well Written Essays - 3000 words

Free Secondary Education in Kenya - Case Study Example ade schooling unaffordable, and pushed many children out of school and into work. According to Damiano (2004) the current issues of transition are of great concern and it is possible to see that the large numbers of children are unable to proceed with.Obande (2007)) also states that "Just over half a million candidates sat the Kenya Certificate of Primary Examinations (KCPE) at the end of 2003, yet only 46 per cent had the chance to proceed to secondary schools.Although the number of candidates enrolling for primary level examinations has steadily risen, the number of secondary schools has remained the same. Unless this issue is addressed, Kenya will be dealing with an explosion at the end of 2010, when the children who enrolled in 2003, with the abolition of school fees, will be taking their primary level examinations." Damiano (2004) states that the introduction of free primary education in 1974 indeed helped by increase in enrolment in primary schools by 40 percent. But with the advent of the cost sharing policy in education in the mid-1980s the parents had to spend more money on secondary items like textbooks, stationery, development fund, activity fees, and this led to discouraging of the enrolment in primary and subsequently secondary education. school and another reason for the eighties decline might have been the over all un affordability of education and this meant that despite golden promises by the post colonial government the primary education was not really free(Damiano 2004). However things were improving by the new millennium and in December 2002 primary and secondary education was wholly freed and this has resulted in a big enrolment increase of about 1,500,000 additional students.(Damiano 2004).The main problem which still haunts the free educational initiative is the lack of money,gender bias and poor economic conditions as described by Damiano (2004) citing , Uusitalo (1999) and Levin and Plug (1999) who have blamed the family background variables as instruments hindering free secondary education and according to Angrist and Krueger (1991) and Harmon and Walker (1995) as cited by Damiano (2004) demographic statistics are also responsible for these problems. Moses W (2006) offers a more historical perspective as he states that the post colonial independence and the end of racism in the segregated school system which suppressed the Kenyan natives ,the new democratic government has had a hard time catching uo with the challenges of the , shortage of skilled labour and rampant poverty and consequently the Government devoted a large

SHOULD STUDENTS AND TEACHERS BE TESTED FOR DRUG USE IN PUBLIC SCHOOLS Research Paper

SHOULD STUDENTS AND TEACHERS BE TESTED FOR DRUG USE IN PUBLIC SCHOOLS - Research Paper Example The issue of drugs has been identified as one of the major issue affecting education in both private and public schools (Muscat, 2007). However, the public schools are more affected than the private schools. According to Samaha (2011), an assistant vice principal in a public school in the state of New Jersey found a student with marijuana and rolling papers used to smoke it. This is an indication that the student was using drugs that could affect her health and the social health of other students. This case can suggest that the use of drugs might be prevalent among students in all the public schools in the United States. There are also teachers who have been identified by the school administrators of public schools to be using drugs while teaching or before teaching. The use of drugs by both students and teacher is greatly affecting education in the public schools. Therefore, any teacher of all public educational establishments, regardless of whether it is high school, elementary or kindergarten, should be tested for drug use. Moreover, all the students in the public schools, especially the adolescent and young adults, should be tested for drugs. The testing of teachers and students for drug use would help to identify whom drugs affect most. This can help both the school administration and the government to decide the measure that are required to be taken to safeguard the social life of other students, as well as the quality of education. According to Alexander & Alexander (2011), the educational profession is heavily regulated in terms of the expected codes of conduct of the professions, as well as their responsibilities towards one another and towards students. The regulations imposed on this profession are mainly aimed at improving the safety of both the teachers and the students. The regulations are also aimed at improving the quality of education and to promote learning

American Presidents Essay Example | Topics and Well Written Essays - 750 words

American Presidents - Essay Example There is no doubt that the contrast between the two is stark, and that Bill Clinton was a far superior leader and far more worthy of the respect, admiration and gratitude of Americans. The reputation of the United States is the first area in which the difference between Bush and Clinton is stark. Under Clinton, the United States respected multilateral agreements, sought consensus among the international community on matters of great import, projected the power of the United States in a non-arrogant manner, and respected human rights. For example, Clinton pursued and successfully achieved treaties that grew and strengthened international trade, such as the North American Free Trade Agreement (NAFTA) and the General Agreement on Tariffs and Trade (GATT). He also helped negotiate the Kyoto Protocol against global warming. In addition, he utilized U.S. military power when necessary and within the context of NATO, as was the case in Kosovo. Because of his active solicitation of and respect for the opinions and influence of other nations, the United States enjoyed a high degree of respect and admiration throughout the world. On the contrary, Bush has led ... backpedaled on security assurances that had been made to North Korea, effectively provoking that country to resume nuclear weapons development and causing them to return to caustic anti-American propaganda and posturing. In addition, he pulled out of the Kyoto accord on global warming, effectively leaving much of the rest of the world high and dry when it comes to efforts to fight against the growing environmental calamity. Most importantly, he thumbed his nose at the world when deciding to unilaterally invade Iraq on a false pretext, and then arrogantly recast the Iraq war as the front line in the "war on terror" when it became apparent that his WMD pretext for the invasion was bogus. In short, the Bush presidency has personified the "ugly American" stereotype of the loose cannon cowboy blindly shooting first and asking questions later. As such, America's reputation in the world has never been lower. A second issue that illustrates a wide gulf between the administrations of George W. Bush and Bill Clinton is that of the economy and the federal budget. Under Clinton, America's economy sustained the longest and strongest economic expansion in history, adding jobs at an unprecedented clip, growing people's investment portfolios astronomically, and prompting an improvement in the quality of life of Americans at all levels of the socio-economic spectrum. Clinton got elected largely based on a groundswell of popular discontent with the state of the economy under his predecessor, George H.W. Bush. He did not disappoint, as few would argue that the economy did not grow at an amazing clip that benefited nearly all Americans. By contrast, George W. Bush has led America into a period of economic stagnation, essentially returning the country to the state it was in when Clinton

Analysis of Family Guy Essay Example for Free

Analysis of Family Guy Essay Back in the eighth grade at the Pierce elementary school, a few of my friends and I sat around the circular lunch room tables, the same ones where we sat every day of the year. Our discussion shifted to our favorite TV. shows. At the time, I was a big Simpsons fan and I didnt really watch too many other shows regularly. We would go around blurting out funny lines and quotes from our favorite episodes or recall hilarious incidents. This was when two of my friends were talking about this show Family Guy. Even though I had never seen it, I could tell from their impersonations that it was a funny show. It had the same general theme as The Simpson, but had even crazier and funnier plots and adventures. When I finally saw my first episode in ninth grade, it was an instant classic in my list of favorite shows. From then on I would watch it as mush as it was on and I even got a collection of DVDs which I watch regularly. This show goes into the life of an average family in Rhode Island. The characters include a mother and father, three children including two awkward and socially challenged teenagers and a talking baby, as well as the talking family dog. It makes fun of things we do every day that may not seem stupid, but really they are unnecessary and pointless. This show is filled with hilarious flash backs to past events, and includes lots of sarcasm as well as some dumb comments and actions by the unintelligent father, Peter. One of my favorite episodes is Pre-Retarded, where Peter finds out hes retarded and goes around doing stupid, but hilarious things. He wins a game of Trivial Pursuit because his wife gave him ridiculously easy questions from the childrens version including What color are fire trucks? Peter struggles, but eventually gets it right and wins the game, convincing himself that hes a genius. When he takes the test, he finds out that not only is he not a genius, hes actually mentally retarded so he bulldozes the house in celebration. This episode is similar, but better than the rest of the episodes, because the plot is typical, but it is filled with more funny comments and random instances. Although this show may seem just like a basic comedy, meant to entertain children, it is really targeted at teens and young adults. The comedy makes fun of other stereotypes and gets away with things that may be considered racist, sexist, anti-Semitic, and homophobic. It portrays these groups of people in the way they are supposed to be seen in society, but shows that the stereotypes arent true, by making the stereotypes seem stupid and exaggerated. In another episode when they are trying to get away from a bunch of southerners, the dog, Brian screams Look, its a newly-married, interracial, gay couple burning the American flag. It shows how ridiculous they look when they all scream, Oh lets getem!, and this way it makes fun of the stereotypes against southerners, and the group of people described in his remark, because the people would never actually do this. The reason I like Family Guy is because it is really one of the funniest, and most genius shows on television. The writers of the show are very intelligent, and smart about what they write. Although this show is hilariously funny, that is just one of its good qualities. It also sends an important ideas about how people are supposed to be seen, and tells us that stereotypes arent always true. It makes fun of average things and has long awkward pauses to show how funny our daily routines can be. Although this show may be offensive to some, I believe it is all in good humor. I am Jewish and in some episodes they do make fun of Jews reinforcing the stereotypes, that all Jews are rich accountants, lawyers, or doctors. This is just to make a point, and the writers do not really believe the things they show, because they exaggerate the stereotypes to make them look silly. In a way, this show is a lot like me. On the outside I really enjoy comedies, and basic entertainment that I can laugh about. There are also real issues that are important to me, and other things in my life that I care about besides just humor. This show is very provocative, but I believe it to be very funny as well as important, even if others may not share these same views. This program shows that I am a caring person and I am aware of the realities in life. Like Family Guy, I may be funny and joking on the outside, but we both go deeper on the inside.

Toyota And Lexus Pestel Analysis

Toyota And Lexus Pestel Analysis The purpose of this report is to conduct a strategic appraisal of Ebrahim Khalil Kanoo Group and assess the implications for the strategy of the company. To conduct these analysis two main stages will be taken into consideration. Firstly the external environment of the company that will focus on its wider environment by applying a PESTEL framework and Porters five forces that will lead on to identify key opportunities and threats facing the company. Secondly the internal resource capability analysis that will focus on the companies Recourse Audit and its value chain followed by a linkage of its Core Competency by applying the VRIN analysis, that will lead to an indication of the key strengths and weaknesses of E.K.Kanoo Group. For over a century, the Kanoo family has been one of Bahrains leading merchant dynasties. With business connections spanning the Arab world and South Asia from the days of antiquity even before the invention of the motor car the Kanoo name has for generations been a byword for trust, service, and dependability. In 1920, there were only two cars on the island of Bahrain, both owned by the Ruling family. Therefore in 1952 Ebrahim took the chance to established himself as a leading importer of automobiles and spare parts under the name Green Auto Stores, securing in 1966 the sole authorized distributorship in Bahrain of Toyota automobiles, industrial vehicles and related services. The Toyota Motor Corporation was founded in 1937 by Kiichiro Toyoda. The first vehicle, the Toyota AA, was produced in 1936 whilst the company was still associated with Toyoda. The brand as we know it became established as an independent company in 1937 and changed their name to Toyota. They opened their first factory in 1938 but it had to be cease production during World War II. In 1974, Ebrahims sons, Mohamed and Fuad, assumed responsibility for the day-to-day operations and strategic direction of the business, steering it into a new era. They formed the E.K. Kanoo Group of Companies. Focus was initially exclusively on the Toyota franchise, and this resulted in the establishment of one of the most sophisticated and successful automotive businesses in the region. In 1989 Toyota launched their new luxury product line Lexus and in 1990 the company was offered to become the sole distributorship of Lexus automobiles. Toyota is currently one of the largest corporations developing hybrid vehicles for the commercial market. Today, with more than 50 years of commitment to service excellence, E.K. Kanoo is universally acknowledged as one of the islands automotive pioneers of Toyota and lexus, developing and exceeding expectations in the automotive business. The next generation of the Kanoo family are now fully involved in the business and are building their careers, and expanding the business, in the founders footsteps. Further diversification expansion took the group into other business areas, building new companies with the same commitment to trust, commitment and dependability such as Kanoo IT, security 1, Kanoo Power solution. Kanoo IT in 1999 In 1999 Kanoo IT was launched as a division of Ebrahim K. Kanoo B.S.C.(c) which deals in A commitment to first-rate ICT product and service support that is reflected in its partnership with the leading hardware and software brands throughout the world. The changing face of the ICT industry drives Kanoo ITs strategy to provide industry leading products and services to its clientele in Bahrain. The company has geared itself to meet this challenge by offering an innovative range of products and allied services and being sensitive to the precise needs of todays customer Security 1 in 2006 In 2006 Security One was launched as a division of Ebrahim K. Kanoo B.S.C.(c). Which deals in a division of the Ebrahim K Kanoo Group of Companies that stands on developing and providing specialized solutions in the areas of Security, Fire, Safety and Automation requirements for all Governmental, Commercial, Residential and Industrial projects. In involvement with the foremost and established international product manufacturers in Security business, it has created a strong Competence Center in Bahrain with an professional experienced team of consultants and certified engineers, aimed at providing the most innovative and cost effective solutions, coupled with excellent customer support and after sales service. They develop, deliver and support the most mission-critical applications to meet the most stringent customer service requirements Kanoo Power solution in 2006 In 2006 the Kanoo Power Solutions was launched as a division of Ebrahim K. Kanoo B.S.C.(c) which deals in power products for industrial applications. It is the Authorised Distributor in the Kingdom of Bahrain for Exide Technologies and Chloride UPS Systems who are pioneers in their respective fields. Exide batteries have a design life ranging from 5 to 20 years and are available in both AGM and Gel technology. Exide Technologies is a Global leader in stored electrical energy solutions for all major critical reserve standby power applications and needs. Standby power applications include communication/data networks, UPS systems for computers and control systems, electrical power generation and distribution systems, as well as a wide range of other industrial standby power applications. Toyota Lexus PESTEL Analysis The first stage of the external environment analysis is through the PESTEL framework that helps E.K.Kanoo managers understand the big picture of the political, economical, social, technological, environmental and legal issues that they are operating within. (reference) Based on our research it has been recognised that they share the same analysis as the mother company in Japan but differ in some areas.(To be added) Political factors: impact on many vital areas such as the environment of the workforce, the humans health and the quality of technology such as hybrid system. Based on our research, Toyota have positive political impact. By producing the environmental friendly cars which use less gasoline and reduce dependency on petrol, Therefore, the country itself reduce the dependence of the petrol. On the other hand EKKanoo and its customers benefit from this issue as prices of full are much lower than Japan and the US. The dependence of the natural gas and oil from the foreign source will directly and indirectly affect one country economy growth and also the national security. Growth in the infrastructure development sector following the announcement of Qatar hosting the 2022 world cup and Qatar Bahrain causeway will revise the economy.(Economical factor) The social unrest continues to weigh heavily on the countrys political stability. People are not in a position to comfortably invest in expensive products. Economical factors: This includes interest rates, taxation charges such as the road tax, insurance tax, economic growth, inflation and tax incentive. In other words, the costs have to pay more for car users. Economy is also another impact to almost all countries around the world. The consumers start to choose the hybrid car based on the benefits of fuel savings over time which means the paid back. There had been a slight decline in sales of non-luxury automotive brands due to the political unrest and economic slowdown (2009-2011), but the figures this year reflect a positive outlook and the growing sales numbers will carry forward in 2013. Market share for Toyota has increased over 2011 which was lost due to shortage of stock and end of cycle models. High projected oil prices in 2013-17 will contribute to financial surpluses. Neighbouring GCC investments will increase due to huge petrodollar surpluses. Major projects have been declared to commence and be completed by 2013 2014. These projects are residential as well as industrial; with the potential of increased population and commercial activities that would generate higher sales of vehicles and equipment. Appreciation of Yen currency does not help in maintaining competitive pricing. Social factors: This factor takes into consideration all events that affect the market and community socially. Thus, the advantages and disadvantages to the people of the area in which the project is taking place also need to be considered. These events include cultural expectations, norms, population dynamics, healthy consciousness, career altitudes and global warming. Due to the climate change become a serious topic nowadays, Therefore EKK is importing vehicles from Toyota which adapt with GCC standards and environment also Toyota should produce a vehicle which it will not bring pollution to the environment. Very low dependence on public transportation system in Bahrain, therefore people prefer to own cars. Technology factors: New technologies create new products and new processes. Technology can reduce costs, improve quality and lead to innovation. These developments can benefit consumers as well as the organizations providing the products. Toyota plaza is one of the largest service centres mechanism in the world for Toyota and Lexus. Enterprise Recourses Planning (ERP) which have the latest version of oracle system. Legal factors: Organizations also have to adjust their products and ways of operating to the different regulatory and legislative framework that govern each of the products areas and countries in which they are active. Other than that, the programs also need to take into consideration. Organizations have to follow all the rules and regulations which are set by the governance even if there is new technology involvement, Electrical cars from Toyota which the company cannot import due to country economic growth issues. Changes of country importing rules and regulations can affect. Number of automobiles allowed into the country and yard parking cost. Environmental factors: include the weather and climate change. With major climate changes occurring due to global warming and with greater environmental awareness this external factor is becoming a significant issue for firms to consider. In Bahrain one of the GCC countries which have hot climate over the year.(to be changed). E.K.K have signed contracts with recycling companies to recycle all after service materials such as oil, tiers, spark plugs and packaging boxes. All imported cars are installed with an friendly environment exhaust system that reduces the amount of air pollution. Porters 5 forces As for considering the competitive issues the organisation faces Porters five forces helps identify the attractiveness of the industry it operates in and helps it understand the strength of the current competitive position.(reference) Power of suppliers The bargaining power of suppliers is low. There are various types of suppliers in the vehicles industry, including the cooling system, electrical system, braking system and fuel supply system distributed across the globe. EKKanoo became the sole distributor of parts and extended their car warranty to 4 years/150,000 KM with a 3 year free service package and built a good network of service and parts centres throughout the region. However, most vehicle manufactures own many interchangeable suppliers, and also have the ability to produce the components by their own in the short time. Thus, the suppliers do not own the power to change the price. Power of buyers The Bargaining power of buyers is high. Bahrain market continues to be price driven for most of the customers segments. Today, buyers have a lot of information channel, such as the internet, where can easily find the proper vehicle. And, the preferences of the private consumers are important to the vehicle corporations. If automobile Company increases one type, they can also choose other type or the cheaper one. Customers look for more discounts, free service packs and better financial schemes or they can easily find the substitutes. Such as used cars, trade in or exporting from other countries. Threat of new entrants The entrants cannot enter to the automotive industry easily, as automobiles are special products that require a large amount of money on the design, monopolize the market, electronic functions, and safety issues. And another important issue is the brand loyalty in the car market. Vehicle firms always benefit the brand value, and decrease the consumer sensitivity about the price. As EKKanoo has been the first automotive industry on the island and Toyota stands for Quality, Safety, Durability and Reliability; a benchmark in the automotive world customers have a strong belief in the brand and feel that Toyota is the most reliable brand in the automotive market and feel that it has become more advanced technologically with refined interior which reflect unrivalled elegance and exclusiveness. Therefore Toyota stands out as a high value brand and Low cost of ownership is associated with the brand. Rivalry among competitors The competition in the auto industry is strong. The top eight auto companies have occupy large part of global revenues, and these automobile manufacturers strengthened the globalization and consolidation across the worldwide range. Korean brands are proving to be a potential threat with the introduction of attractive design and features at competitive prices. This reflects their increase in market share over the years. Competition among the Japanese brands is intense, American brands will take advantage from the appreciated Japanese Yen and Chinese brands have started to show their presence in the market. With new models being launched in 2013 for the Toyota line up, Toyota would be able to dominate the market and emerge as the leading brand. Toyota will face intense competition from Nissan, Hyundai and Kia in the passenger segment, youthful and sporty brands will have more opportunity. Nissan poses to be the major threat for Toyota in Bahrain as they have an aggressive pricing strategy which is helping them to dominate the market. This is reflected in the increase of market share of Nissan over the years. Korean products have a more youthful and sporty design with added technological features at a competitive price. The main competitors of Luxes in Bahrain are BMW, Mercedes, Audi and Infinitià ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦. 5. Threat of substitutes The threat of the substitutes is high. There are a lot of substitutes in the automobile industry. When the price of the vehicles rises, the substitutes will emerge, there are many types of equipment that can take the place of vehicles, such bus, subway, bicycle and even walking. In Bahrain it is Low because of the hot clement it is hard for people to walk and ride bikes, low public transportation services as its a small island. Internal Environment Analysis Resource Audit: The next stage is to carry out an analysis of E.K.Kanoos internal resource capability by applying the Threshold and Distinction capability framework that will maintain a briefing of the resources available to the company and how they help them achieve competitive advantage and superior performance. Threshold Resources: Based on the analysis of E.K.Kanoo business field its Threshold Resources are the need of capital, showrooms, service garages, storage, logistics, land transportation, customers, suppliers, technical equipment, shop and garage equipment and staff personal to achieve its competitive advantage and superior performance within the market. Threshold competences: Marketing E.K.Kanoo has a high strategy of innovation therefore the need of marketing is highly recommended to launch its new automobiles, spare parts and accessories , for example handling the launch of 2013 models. IT systems Updated technologies and IT experts are crucial for the running of the business as without these, the organisation would not succeed as they have innovated the organisation with the Oracle system that will be explained farther along in the report . Distribution E.K.Kanoo has managed to lower the cost of distribution which is also a vital part of its business by having its storage spaces next to the automobile market and within its service centres. Competitor research Having an insight on what competitors are doing helps E.K.Kanoo achieve constant marketing innovation to continue making progress over its competitors.? Customer relations One of E.K.Kanoo distinct features is its Online and mobile Personalised Service that is arranged by the customer relations management department that is computerized System for Identifying, Targeting, Acquiring, and Retaining the Customers, helps in Profiling , Understanding Their Needs, and in Building Relationships With Them By Providing the Most Suitable Products and Enhanced Customer Service and also Integrates Back and Front Office Systems to Create a Database of Customer Contacts, Purchases, and Technical Support, Among Other Things. This Database Helps The Company in Presenting a Unified Face to Its Customers, and Improve The Quality of the Relationship. Recently they have introduced the customer online service appointment booking system that will ? Allowing customers to provide direct feedback and recommendations to them to increase company innovation and customer satisfaction? Distinctive resources: Location E.K.Kanoo has expanded from operating in the capital only to operating all around the Kingdom of Bahrain. Recruitment Staff are recruited based on the companys needs and is also task oriented, targeting experienced people with high talent and thus target staff working for well known companies such as ? Price -? Scale of business Moving from selling random automobiles only to covering all customer needs from all types of Toyota and Luxes automobiles, offering service packages, spare parts and accessories plus innovation by introducing .? Brand image -? Distinctive competence: Supplier advantage Amazons ability to source a different range of suppliers. Starting with Ingram books, the largest book distributor in the US, before going live online. After which Amazon built many different types of distributors, from the seller customers to book publishers. Building relationships with well known manufactures and brands along the way easing the launch of Kindle. Three pillar strategy Selection; by offering a wide selection of both luxury and passenger automobiles , Price; committing to price leadership with no sacrifice to quality by offering free shipping and on time delivery, Convenience; by dedicating many resources and building a customer relation management team to understand its customers needs and wants. Technology E.K.K enhanced its technology by launching the online service appointment and rent a car option on its website. Value Chain Analysis: Analysing the value chain will help describe the categories of activities within E.K.Kanoo which together creates its retail service. Support activates: Firm Infrastructure: E.K.Kanoo corporate headquarter is based in Manama the capital of the Kingdom and its showroom is placed in the middle of the automotive marked district, as E.K.Kanoo is a sales and after sales business they built a good network of service and parts centres throughout the region and expanded the service branches all over the main cities of Bahrain to reduce customer traffic and time consuming. Human Resource Management: Employees are an expensive and vital resource. EKKanoo manage recruitment and selection, training and development, rewards and remuneration. They consider their employees as HUMAN CAPITAL and this is mostly focused on the technical side as the select technicians based on specific sanders that enhance them to be sent for a two years secondment to the mother company in Japan to improve their talent management and implement it within the organisation. They also follow the team 21 technical training scheme the development of this new team curriculum was necessary to keep carnet with changes in the automotive industry and to take advantage of advanced training technology to better serve customers satisfaction, achieving high efficiency and quality work process in each service shop, is the main global of restructuring service training. The mission and objectives of the organisation is the driving force behind the HRM strategy. Technology Development: Technology is an important source of competitive advantage. Companies need to innovate to reduce costs and to protect and sustain competitive advantage. Therefore EKKanoo implemented its own Enterprise Resource Planning team that installed the Oracle system to the organization by liking it from its headquarters to all branches and department all threw the kingdom that could be modified based on the departments requirements as pear enhancement report that shows departments needs objectives of their requests besides to advantages and how it will impact the business, billet one of the largest and most advanced Toyota and Lexus service centers in the world called the Toyota plaza that is installed with the most advanced technology equipment that assures health and safety to both the environment and staff, increases service quality, equipped with the latest accidents repair and chassis alignment technologies, the most advanced painting systems and quality control t echniques are utilized in the Toyota Plaza. Kaizen continual development that calculates the utilization performance of all technical support that are engaged in the technical work field. Customer Relationship Management (CRM) ( ? ), and many other technological developments. Procurement: This function is responsible for all purchasing of goods, services and materials. The aims to secure the lowest possible price for purchases of the highest possible quality. Toyota motors will be responsible for outsourcing (components or operations that would normally be done in-house are done by other organizations), and e-Purchasing (using ITand web-based technologies to achieve procurement aims). Primary activates: Inbound Logistics: E.K.Kanoo invests in Research and Development to enable them to find new ways to improve their customer experiences and, taking into account customer feedback to understand their wants and needs before ordering any new vehicles. Operations: Operations include organizing and ordering the parts and accessories for new cars, and the final tune for a new cars engine. E.K.Kanoo are known for their reliability which comes from efficient operations. Therefore they always take into consideration the number of sales staff and technicians that are required to be trained to achieve organization and customer satisfaction during the sales and after sales process. Outbound Logistics: The goods are now finished, and they need to be sent along the supply chain to wholesalers, retailers or the final consumer. Toyota motors manage their own Showrooms in different countries. Toyota motors make their product easily assessable. Marketing sales: In true customer orientated fashion, at this stage E.K.Kanoo prepares the offering to meet the needs of targeted customers. Therefore they focus strongly upon receiving the ordered vehicles, coordinating the logistic yard, marketing communications, promotions mix and showroom display. Service: This includes all areas of service such as final checking, after-sales service, complaints handling, training and so on. E.K.Kanoo value their customers Support Activities.

Gender Inequality and Social Class Differences in Society Essay

Sociology forms the core study of human interaction both in the role of household labor and at the group level. Several writers have stated it for instance. J. Scott (1994) writes that it is important to note that the gender roles of men and women are clearly defined right from birth based on culture, social status and their economic environment. The environment in this case needs both external and internal interactions with their society. In order to investigate the possible contribution of this practice to gender inequality, this paper focuses on how gender and social class has perpetuated inequality within the society and brings up possible solutions to control it. Over the years, the roles of men and women have been the key study of sociologists (for example Astin & Aseguera, 2004) in their study investigating the balance of higher education. This study noted that women serving in various levels of school and work still have additional family problems. It is further argued that other issues form these issues in gender roles. For example, look at biology as a gender determinant. It is naturally designed that women are capable of giving birth while men are only capable of being a caring parent. Women therefore are naturally occupying a reproductive role in society. Which in essence clearly indicates that through family a gender role is clearly defined. It is the relationship between these structures that dictates the role of women and men. Alternatively, in a natural sense, women are less masculine than men and therefore are always seen to be weaker than men. Hence are assigned a less heavy role than men. Looking at culture as a way of determining gender roles. Once children are born and raised the recommended way of life in t... ... is also important to provide access to an equal participation platform for both genders in order to avoid intimidation of the perceived weaker gender. However, in the opinion of this paper, empowerment through information and gender role education is the most efficient way to overcome this tragedy of inequality among and within the members of society. Works Cited Harriet, B. P. Employment Schedules Among Dual-Earner Spouses and the Division of Household Labor by Gender. Berkeley: University of California Press, 1994. Scott, J. Housework in Marital and Nonmarital Households. Berkeley: University California Press, 1994. Coon, D. Introduction to psychology: Gateways to mind and behavior (9th ed.). Belmont, CA: Wadsworth/Thomson Learning, 2001. Astin, A., & Oseguera, L. The declining â€Å"equity†of American higher education. The Review of Higher Education,2004.

Democracy to Dictatorship in Lord of the Flies Essay -- Lord Flies Ess

Democracy to Dictatorship in Lord of the Flies      Ã‚  Ã‚  Ã‚   Lord of the Flies by William Golding is a novel that represents a microcosm of society in a tale about children stranded on an island. Of the group of young boys there are two who want to lead for the duration of their stay, Jack and Ralph.   Through the opposing characters of Jack and Ralph, Golding reveals the gradual process from democracy to dictatorship from Ralph's democratic election to his lack of law enforcement to Jack's strict rule and his violent law enforcement.      Upon the arrival of the boys to the island Jack immediately found himself in the center of a power struggle. Although the conflict was brief, there was still a very obvious confrontation between Jack and Ralph. Once the boys had assembled themselves there was an election to see who was to be chief. Despite the fact that Ralph was voted leader, the desire to be in command never left Jack. Jack already had some leadership skills, being head choirboy at his old school, and he continuously challenged Ralph.   The greatest source of conflict between Jack and Ralph was the debate over the necessity of maintaining a fire. Ralph felt that it was necessary to keep it burning at all times while Jack believed that hunting pigs and getting meat was much more essential.    Ralph was elected shortly after their arrival to the island, but his time in power came to end quite gradually. He tried to run his group through a democratic type system in which all major decision were first discussed at an assembly before they were put into action. At these assemblies his views were questioned not only by Jack, but by the other boys as well. Even the ideas that the assembly could agree on usually weren't pu... ...rd. Lord of the Flies. By William Golding. New York: Berkley, 1954. Gunton, Sharon R., ed. Contemporary Literary Criticism. Vol. 17. Detroit: Gale, 1981. 68 vols. Magill, Frank N., ed. Masterplots. Vol. 2. Englewood Cliffs: n.p., 1949. 3 vols.    Comments: 1. Your paper could have been stronger had you used more quotes.   Each time you make a specific point concerning the novel, you should back up your point by using a specific quote from that novel.   That way your readers have proof that your point is valid. 2. Also when quoting you must always place in parentheses the name of the author and the page on which the quote can be found.   This way your readers can look up the quotes for themselves. 3. Quotation marks (") should be uses to surround the whole quote while apostrophes ('') should be used to surround inner speeches of quotes.   

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 |