Gatsbys Pursuit Of The American Dream :: essays research papers

Gatsby's Pursuit of the American Dream The Great Gatsby, a novel by Scott Fitzgerald, is about the American Dream, and the downfall of those who attempt to reach its impossible goals. The attempt to capture the American Dream is used in many novels. This dream is different for different people; but, in The Great Gatsby, for Jay, the dream is that through wealth and power, one can acquire happiness. To get this happiness Jay must reach into the past and relive an old dream; and, in order to do this, he must have wealth and power. The American Dream had always been based on the idea that each person no matter who he or she is can become successful in life by his or her hard work. The dream also brought about the idea of a self-reliant man, a hard worker, making a successful living for him or herself. The Great Gatsby is about what happened to the American Dream in the 1920s, a time period when the many people with newfound wealth and the need to flaunt it had corrupted the dream. The pursuit of the American Dream is the one motivation for accomplishing one's goals, however when combined with wealth the dream becomes nothing more than selfishness. Jay Gatsby, the main character of the story, is one character that longs for the past. Surprisingly, he spends most of his adult life trying to recapture it and, finally, dies in this pursuit. In the past, Gatsby had a love affair with the attractive young Daisy. Knowing he could not marry her because of the difference in their social status, he leaves her to gain wealth to reach her standards. Once he acquires wealth, he moves near to Daisy, "Gatsby bought that house so that Daisy would be just across the bay (p83)," and throws extravagant parties, hoping by chance she might show up at one of them. He, himself, does not attend his parties but watches them from a distance. When this dream doesn't fall into place like he planned, he asks around if anyone knows her. Soon, he meets Nick Carraway, a cousin of Daisy, who agrees to set up a meeting, "He wants to know†¦if you'll invite Daisy to your house some afternoon and then let him come over (p83)." Gatsby's personal dream symbolizes the larger American Dream where all have the opportunity to get what they want.

Comparing Washington Irvings Sleepy Hollow the Movie to the Book Essay

Comparing Washington Irving's Sleepy Hollow the Movie to the Book ?The Legend of Sleepy Hollow? is a short story by Washington Irving. Based on a well-known legend, this story tells the tale of the disappearance of the main character, Ichabod Crane. An effective ghost story, Irving leaves you guessing what the truth is behind the ending. The movie Sleepy Hollow is Hollywood?s portrayal of Irving?s original story. Although the movie is similar to the story in the beginning, the movie takes a twist that leads in another direction that strays far from the original plot. The original story by Washington Irving starts out in a small town of Sleepy Hollow. Irving paints an image of bountiful crops, beautiful scenery, and prosperous landowners. Ichabod Crane was a local pedagogue, who taught at the local schoolhouse. He was known for his strict ways and yet he was very popular amongst the families of his students- especially the ones who had ?pretty sisters.? Ichabod enjoyed spending fall evenings with the old widows as they sat by a fire and told stories of ghosts and demons and other supernatural beings. One story that was always told was one of the legendary Headless Horsemen. The tale tells of a soldier who had his head shot off with a cannon ball. His ghost now roamed Sleepy Hollow on his horse, looking for his lost head. In place of his head, sits a jack-o-lantern, which had a fiery glow. Intertwined with this short story is a love story, or rather a story of pure lust and greed. Ichabod Crane was in ?love? with a girl named Katrina Van Tassel. Katrina was the daughter of the wealthy and prosperous landowner, Heer Van Tassel. Ichabod?s pursuit of Katrina was for purely physical and lustful reasons. His... ... While the original story leaves you wondering what happens to Ichabod, the movie leaves you with the question on whether or not everything can be explained by science. Ichabod tries the entire movie to try and figure out who is the murderer by using all his scientific explanations, yet in the end, there truly was a ghost. Both stories leave you thinking about the possibility of ghosts and demons. When it comes to both stories, they both provide questions that leave us to ponder. While they have their similarities, the majority of ideas differ. The story lines differ in so many ways that they are two different stories with a few similarities that tie them together. Although I enjoyed watching the movie, I still find that I prefer the question that the original story left us wondering. What did happen to Ichabod Crane? Personally? I think he ran away.

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 |

The Singapores Education System Education Essay

In the twenty-first Century Competencies and Desired Outcomes of Education model, the purpose is for our kids to go a confident individual, a autonomous scholar, an active subscriber and a concerned citizen. He is person who is resilient and can believe and communicates efficaciously. He must be able to reflects and take ownership of his acquisition, person who is a squad participant who take enterprises and strives for excellence. He must be rooted to Singapore and is concern with assisting others around him. Looking at the Primary School Curriculum ( MOE Corporate Brochure, 2013 ) , we can see that it is in line with the 21st CC and DOE model. In its nucleus is the acquisition of life accomplishments and values through Character and Citizenship Education ( CCE ) , Civil and Moral Education ( CME ) , Social and Emotional Learning, National Education, Physical Education and Project Work where our kids learn assurance, finding, resiliency, duty and how to work with others. Hence, besides the academic topics like English, Mother Tongue, Science and Mathematics, the kids besides take up topics like Art, Civics and Moral Education, Music, Social Studies and Physical Education. So, how can the kids learn these nucleus values and life accomplishments which are important to their hereafter success? Who can learn them so that they may understand the importance and internalize them? Unlike the academic topics where trials and scrutinies can be used to measure the kids ‘s accomplishments and cognition, there is no manner we can entree values. To help the schools, the Ministry of Education ( MOE ) has come up with the 5Ps attack towards the instruction of CCE. They are Purpose, Pupil, ExPerience, Professional Development and Partnerships. The Purpose of learning CCE must be clear and endorsed by everyone in the school. This will assist to incorporate the CCE programmes into the school course of study. In order for the programmes to be effectual, it needs the right school civilization and a ‘whole-school ‘ attack. Pupil is the Centre of the instruction system. So whatever we do, it must be pupil-centric. As each student is different and from diverse background, schools need to understand the students ‘ profile and their challenges before any programmes can be successful for them. A great resonance between students and instructors will assist to guarantee the smooth execution and success of the programmes, whether it is national programmes and school enterprises. Students must be taught to hold the right mentality and attitude towards larning. In making so, they will hold the desire to larn, either independently or with others. As they work with others, they learn to portion and attention for others. They will larn to stand house for what they believe in while esteeming the positions of others. Though NE and CME activities, they will be proud of their individuality and as a Singaporean. Teaching CCE is non easy and it can non be taught as a topic on its ain. The students need to Experience it themselves either through academic, Co-Curriculum Activities ( CCA ) or other activities. While it can non be taught on its ain, it must be infused intentionally into the course of study and non taught merely when there is a docile minute. There must be a calculated attempt to include CCE in the lesson program and learn them during lesson. And whenever docile minute arises, instructors must be able to catch it and show it to the students so that they experience it. The 4th P is Professional Development. In order to accomplish 21st CC and DOE, we must besides hold twenty-first century Singapore instructors. He must be an Ethical Educator, the Competent Professional, the Collaborative Learner, the Transformational Leader and the Community Builder. The Teacher Growth Model ( TGM ) is a professional development theoretical account which encourages and supports instructors in womb-to-tomb acquisition. Teachers must fit themselves with new cognition to maintain abreast with the current environment and engineerings. They must scrupulously include and infused values learning in their activities. They must hold the passion, believe and motivate the kid to detect his possible and to be the best he wants to be. The 5th P is Partnership and it refers to Home-School-Community partnership. Home is the first topographic point where the students learn values. Once they start schooling, household and school need to join forces to reenforce these values at place and in school. Communication and coaction with the Community is besides of import as they can supply avenues for schools to hold CCE programmes. From the above 5Ps attack, we can see that there are many stakeholders involved in the CCE journey. Not merely does it affect the students and instructors, it besides requires the support from spouses like the parents or health professionals, chief, MOE headquarter ( HQ ) , community, alumnas, school consultative commission and the industry. Parents and health professionals are the 1s who are responsible for the upbringing of the kids. They are the 1s who can put good illustrations for them to follow from immature. By being caring and responsible, they excessively will larn these values. Parents and health professionals can play an active function by being interested in what the kids are making at place, in school and outside school. By being involved in their life, it ensures that they do non allow acquire into the incorrect company and larn the incorrect values. Principal sets the way for the school. He can make an environment that is supportive of the 5Ps model as he translates policies into action programs. He is besides the nexus between parents, alumnas and community. Besides back uping CCE programmes, he needs to take by illustration through both his professional and personal life. Once a individual is in authorization, he can non be unseeable as whatever he does, compensate or incorrect, will set him in the spotlight. MOE HQ sets the strategic waies for schools. They need to listen and join forces with schools and other authorities bureaus to explicate policies and patterns. In order to implement the programmes, it requires the support and cooperation from the instructors and schools. They besides need to back up the instructors and school in footings of resources and preparation required to provide to the demands of the diverse scholars. MOE non merely gives out awards base on academic accomplishment, it besides give out the Edusave Character Award which recognise pupils for outstanding behavior. Communities like SINDA, CDAC and MENDAKI play an of import function in assisting students and their households who need aid. They offer scholarships and bursaries to pupils to assist them in their instruction journey. This inculcates the value of giving back to society and encourages the students to be involved in community work. The Alumni is a great platform to learn the students about trueness and duty. The old male childs and misss are links to the school ‘s history. Turning up in the same civilization, they can be wise mans and function theoretical accounts to the students. Some alumnas besides give out scholarships and bursaries to meriting students. Business and industry can supply chances for students to see working life. They can work with MOE HQ and schools to invent preparation programmes which are relevant to the work force. These concerns can be spouses in the Work Attachment ( TWA ) programme where instructors can use and take up work fond regards in the private or public sectors. This helps to develop the instructors professionally so that they may heighten the students ‘ acquisition. Although there is a model for CCE, it needs the cooperation and committedness from all parties concerned. We can accomplish more merely when all work together towards a common end. As a beginning instructor, I feel that the most of import and most ambitious undertaking will be to make the right environment for acquisition, construct resonance with the students and set up unfastened communicating with the parents or health professionals. I would besides necessitate to construct up my teaching resources within a short period of clip. Bing rawness, supportive and understanding wise mans and co-workers will assist to do the acquisition curve less steep. Taken from a quotation mark by Jim Rohn, â€Å" Character is n't something you were born with and ca n't alter, like your fingerprints. It ‘s something you were n't born with and must take duty for organizing. † Personally, I feel that, at the primary school degree, this duty comes chiefly from the parents and health professionals and instructors who are in direct contact with the students every twenty-four hours. They play the most of import functions in instilling the correct values which are critical to their success in work and life. ( Word Count: 1,480 )

System Analysis and Design Computerized Entranced Exam

Computerized Entrance Examination System CHAPTER I: HISTORICAL BACKGROUND Introduction In the earlier days admission to higher and professional studies was essentially based on the performance in the entrance examinations conducted annually by various High Schools. The gradual degeneration of the conventional examination system manifested in frequent leakage of question papers, manipulation of marks, copying and use of unfair means by all involved (administration not ruled out). Entrance examinations have been devised by some reputed institutions to screen the large set of students coming from vastly different backgrounds for admission.The traditional Manual Entrance Examination is successful example conducted by CAYSMNHS. Subsequently most of the States and Private High School have started entrance examinations in many fields. They have proliferated enormously and indirectly contributed to the coaching culture. With the passage of time both the entrance examination as well as coachi ng institutions have become an important source of resource generation to the detriment of the candidates from the candidate's point of view, it is an avoidable expenditure. Many secondary schools had been built long before in the province of Rizal.Some are private schools, while the others are just part of the hundreds of state high schools founded to provide education in the municipalities. As the search for better and excellent education that can produce highly competitive individuals continued, a kingdom was born to life. Then was the name  Casimiro A. Ynares Sr. Memorial National High School  raised to noise. CAYSMNHS is situated at the Rizal Provincial lot in Hilltop, Cabrera Road, Tikling, Taytay, Rizal. It has a total lot area of 4,260 sq. m which was donated by the Rizal Government through Gov. Casimiro Ynares Jr.In the year 2002, the original plan bears the proposed three-storey building consists of 12 rooms to rise in Hapay na Mangga right across Hapay na Mangga Eleme ntary School which has a lot area of 3. 5 hectares slope site. However, the plan was not pursued due to the landslide incident which affected many residents in the place. Governor Ynares then offered the provincial property between Rizal Provincial jail and Provincial PNP Headquarters to serve as the foundation of the new school. In 2004, through the initiative of the People’s Economic Council, the Sangguniang Barangay headed by Brgy. Captain Magtanggol E.Macabuhay Jr. , and the municipal officials through the leadership of Mayor George R. Gacula II, the construction of the four-storey building with 15 rooms was started and it was turned-over to DepEd Rizal through Dr. Edith A. Doblada, the Schools Division Superintendent. Mrs. Cynthia M. Cruz who was the principal of Taytay National High School processed the papers for opening of classes which was realized in June 2005 through the assistance of Mrs. Loida Alcantara, now the principal of Gen. Licerio MNHS in Rodriguez, Rizal. Taytay NHS was the mother school of Casimiro A. Ynares Sr. MNHS and Mrs.Nenita De Leon acted as the officer-in-charge. The first teacher-in-charge was Mrs. Marlene R. Nepomuceno, a Master Teacher in Math from Malaya, Pililia, Rizal. There were six brilliant and hardworking teachers borrowed from Taytay NHS who served as a pioneer teaching force and four staff funded by the local government. It has a total enrolment of 212 students and the school caters students that are classified as pilot and regular class sections. At first, the school had been quiet – as at that time, teachers and students were just starting to adjust to a new world and were preparing to accept the challenge of global competency.The next year had been a fruitful year for CAYS since the school had started to give more active participation with regards to interschool contests and competition. No wonder students and teachers just harvested several awards and won several division contests, attended seminars, joined the national level IP project presentation, established its own Red Cross Youth Council and Supreme Student Council, and kept themselves disciplined as renowned by every school in Rizal, and even parents around the locality knew of its existence.By that, the name CAYS bubbled up in the whole vicinity and graduating elementary students started to like this school to enroll for their secondary education. Surprisingly, these students and parents who were planning to be a part of CAYS had been coming from far away their homes just to take a slot. Some came from neighboring towns and subdivisions, and add to that, even if this school was actually built for poor but talented individuals, those who were actually living fairly in life chose to study here because of its quality education, with disciplined students who were aught early to prevent themselves from engaging to fraternities. As an evidence of quality education, the current school head of CAYS, Mrs. Gloria C. Roque, just re ceived an award of excellence in the previous year. Not for boasting, it’s just – the â€Å"Most Outstanding Secondary School Head† in the whole division. But then, the first chapter of the legacy has ended. The pioneer batch of CAYS, which planted the seeds of now grown and invincible foundation of knowledge, just bid its farewell last year. Then Battalion Commander of Citizenship Advancement Training Michael Mauricio was crowned valedictorian.Though, our chronicle has just begun. And more seasons will be undergone. At present, the school is now an independent public secondary school with a very shocking population growth of 1267 students and 32 teaching and non-teaching personnel. And the four-storey building will soon give birth to a couple of two-storey building, in order to continue its ought to give quality and even better education in the next years to come. And this is  CAYSMNHS, one of the centres for excellence in Rizal,  and this is how our legacy plays itself. ADMISSION Casimiro A. Ynares Sr. Memorial National High School (CAYSMNHS), as one of the centers for excellence in the Division of Rizal, offers programs and education that are highly categorized under the Basic Education Curriculum. It also commits to provide better education for new students with its academic projects such as the â€Å"Project Focus† and â€Å"Project Double B: Back to Basics†. It envisions creative learning and empowerment to the students from grade school that attained low performance level.At the same time, it has adequate facilities necessary for providing quality education and add to that, a couple of two-storey building with a total of 14 rooms will soon rise in the campus. CAYSMNHS opens its gateway to a new generation of learners and gives a new path of education with its dedicated Teaching Force. Submission of requirements starts within the month of April together with the entrance examinations. Pilot class aspirants will have separate process of enrolment and examination. Chapter II: A. Requirement Analysis Problem DefinitonAn existing Examination System was implemented every opening of the School Year for the freshmen and transferee but its receiving a high volume of complaints regarding the result of the exams whether the applicant was pass or not. And it takes a long time to validate the result. MAJOR OBJECTIVES Increasing the number of applicant that can accommodate in time by reducing the preparation time, importing hard copies of test questionnaires, test answer sheets, bringing the fastest and relevant test result right after the examination.An independent and most secured computer system using a friendly user and graphical user interface and low maintenance and easy to update computer system software packaged was designed. It was concluded that the automation of the system was feasible and would most likely result in increased effectiveness. CONCEPTUAL DESIGN In this project the System Analyst w ill use the â€Å"Agile Model† Agile programming focuses on writing code quickly and showing the evolving results to the customer.Agile programming is a reaction to broken software engineering practices where a lengthy and tedious process keeps software hidden until the very end. Agile Modelling  is a practice-based methodology for  modelling  and documentation of software-based systems. It is intended to be a collection of values, principles, and practices for Modelling software that can be applied on a software development project in a more flexible manner than traditional Modelling methods. * Speed up or bypass on one or more life cycle phases Used for time critical application * Usually less formal and reduced scope * Used in organizations that employ disciplined methods * is a lot like a jig saw puzzle. There are many small pieces. Individually the pieces make no sense, but when combined together a complete picture can be seen. * may seem awkward and perhaps even n aive at first, but are based on sound values and principles. SCOPE OF THE STUDY The study is focused on the feasibility of upgrading of some of the manual procedure of examination system to a major computerization.The subjects of the study were the 50 selected students who study on the said school. This study will be held inside the campus. This feasibility concluded that the automation of the system was feasible and would most likely result in increased effectiveness. The System Analyst will gather data regarding the basic guidelines and procedure in entrance examination system. Conducting surveys and interviews and acquiring information from different respondents will make the analyst well informed on the different aspect of the traditional system. USER BENEFICIARIESThe researchers believe that the outcome of this system would be of great importance and benefits to the following: * Faculties * Students * Registrar office * Researchers * Future system developer NATURE OF THE STUDY The study is about the automation of the traditional and manual entrance examination. Since we are still using the traditional system of entrance examination, the student will take the test automated and computerized. The student will no longer use the test paper during examination. And since the traditional exam is manual, were upgrading it and changing it into a major computerization.Because of that, it can increase the number of applicant that can accommodate in a time by reducing the preparation time, importing hard copies of test questionnaires, test answer sheets, bringing the fastest and relevant test result right after the examination. B. INTERVIEW QUESTIONS Computerized Entrance Examination System for CAYSMNHS QUESTIONNAIRE-CHECKLIST Name: _______________________________________ (optional) I. Direction: please answer the following question by putting a checkmark (/) or by providing the information on the space provided. . Gender: ( ) Male ( ) Female 2. Current Year Grade: ( ) 1st year ( ) 2nd year ( ) 3rd year ( ) 4th year II. Direction: | VERYSATISFACTORY| SATISFACTORY| NEEDS IMPROVEMENT| 1. Schedule of entrance exam| | | | 2. Distribution of test papers| | | | 3. Venue of the examination| | | | 4. Proctor of the examination| | | | 5. Number of examinees per room| | | | 6. Allotted time in every subject of examination| | | | 7. Items of questions per subject| | | | 8. Answer sheets (appearance)| | | | 9.Test questionnaires| | | | 10. Total allotted time of the whole examination| | | | III. Direction: What can you say about the traditional or manual entrance examination? ________________________________________________________________________________________________________________________________ How about the automated examination? ________________________________________________________________________________________________________________________________ Do you think changing the manual examination to computerized will affect the no. f students applying here in your school? ________________________________________________________________________________________________________________________________ Do you have any suggestion or reaction about upgrading the manual examination system to a major computerized examination? ________________________________________________________________________________________________________________________________ C. Organizational Structure Organizational Description Functional Description

Star government

But with the government moving to reduce the countrys reliance on subsidies for uel, energy efficiency and sustainability are becoming important elements for businesses to look into as a means of controlling costs. The pump price of fuel was recently raised by 20 sen. As a result of this a hike in the cost of almost everything else Is expected to follow. The need for energy efficiency Is particularly telling for the small and medium enterprises (SME) given that they don't always have the economies of scale that larger corporauons do.The rising cost of energy will be a new challenge for SMEs In their quest to stay ahead of the curve in Increasingly competitive markets. Kenmart: Being energy efficient is not Just about cutting your cost of energy. It is also about being more productive in using your energy. â€Å"Looking at the current situation, SMEs will need to look at alternatives to differentiate themselves In the market. Energy efficiency is not Just hype. It will help them to b e more cost-competitive,† said Kristo Kenmart, head of industry business for Schneider Electric Industries (M) Sdn Bhd.The Schneider Electric Group Is a French multinational corporation that specialises in energy management. It currently has operations in more than 100 tOf3 wages are rising and the price of petrol has gone up. This means a significant increase in cost for SMEs,† Kenmart said. SMEs can reduce one of their main cost components by being energy efficient, he said. Energy has become one of the strategic factors driving business decisions and competitiveness. Businesses and consumers are increasingly considering the energy efficiency of the products and services they buy and use to yield maximum return on investment (ROI).Governments are also starting to see the importance of supporting the energy- efficiency agenda among SMEs. Schneider Electric offers solutions for companies in a wide range of industries. The Singapore government estimates that energy costs make up about 13% of the operating costs for the countrys manufacturing SMEs and it recently announced a S $17mil (RM42. 8mil) allocation to help SMEs assess, monitor and improve their energy efficiency. The goal of the initiative is to help some 300 SMEs achieve at least 10% savings in energy costs over the next three years.Australia has similarly rolled out an energy sustainability programme for SMEs. Malaysia has yet to announce its Energy Efficiency Master Plan and there is currently little effort in addressing energy efficiency in the SME sector. However, the Government has pledged to reduce Malaysia's carbon footprint by 40% by 2020. Kenmart believes that the current economic condition in Malaysia will accelerate the awareness energy efficiency and efforts to educate companies about the need for it. We have seen some clients looking seriously into it. The number of companies doing this is growing daily. But being energy efficient is not Just about cutting your cost of energy. It is also about being more productive in using your energy or getting more out of the energy that you are using,† he said. Schneider Electric offers various energy-efficiency solutions or clients across all industries to boost the productivity of energy through technology and processes.The adoption of energy-efficient solutions among SMEs here is in its infancy, which spells plenty of growth opportunities for Schneider Electric to further explore this segment of business. â€Å"There is still a lot of opportunity to develop the business here. Certainly there are many challenges. But we have also seen many successes as well,† he said. He acknowledges that among the main concerns for many companies in implementing energy-efficiency solutions is the cost of implementation nd the ROI period, which is understandable given their limited resources.Notably, there is no one-size-fits-all kind of solution as SMEs vary in size and operations. Schneider Electric has carved out spe cific solutions for the various types of SME outfits according to the industries they are in, such as data centres, manufacturing and service providers. But Kenmart assured that Schneider Electric has documented the typical benefits and ROI for companies embarking on such solutions. He says the company's solutions also often include proposals on how to fund the adoption of nergy efficiency.

Holcim Italia S.p.A Essay Example | Topics and Well Written Essays - 6250 words

Holcim Italia S.p.A - Essay Example While the company's sales continue to grow, Holcim loses its market share as the market develops more rapidly. In order to solve this problem the case study fulfils the following objectives: The case study is divided into two main sections: situation analysis and presentation of possible solutions. The situation analysis starts with drawing the general picture of Holcim's market environment. Further on main competitors of the company are introduced. Then the market analysis by segments proceeds. The situation analysis ends with interim summary of the information acquired. The next section, alternative solution is divided into five subsections discussing what changes can be made in order to affect the whole cement market and each of its segments. Conclusion sums up the information acquired from the case study. Italian cement market has experienced decline and recovery of the demand in the past decade. The volume of national demand was 34.868 million tons in 1994. Then in two years it fell down by 2.95% to 33.623 million tons. In 1998 national demand has almost recovered from the downfall getting back to the volume of 1994: 34.685 million tons. The next two years marked a significant increase of demand: 36.147 million tons in 1999 and 38.338 million tons in 2000. ... The changes in volumes of demand were conditioned with changes in the building industry. Its recession in the first half of 1990s caused the decline of cement demand volumes. Then this setback stopped and cement market resumed its growth. In the meantime, some qualitative changes occurred in purchasing processes during these years. While personal relations between sellers and buyers of cement were important in the past, their value has recently declined along with the increase of importance of technical requirements and information exchange. The demand has become more sophisticated, and purchasing process has become more professional in the cement industry. Introduction to main players in Northwestern region Unlike other European countries, Italian cement industry consists of large number of independent manufacturers, competing fiercely with each other. The scope of our case study requires us to look not on the competition on the whole national market but only on its Northwestern region. Therefore it is important to add that, while the behaviour of the demand in Northwestern region is almost the same as in the whole country, the latter regional increase of demand in 1999-2000 was even higher: 10.9 million tons in 2000 against 8.717 million tons in 1994, which means a 25% increase. Thus, the regional cement market of the Northwestern Italy grows faster than the whole national market. Holcim Italia S.p.A., which is a "main character" of our case study, has 3 factories in the Northwestern region and a market share of 23% in 2000. It is a multi-regional company with long and proud history, and it is perceived by customers as a solid and prestigious cement manufacturer. The advantages of the company are: high-tech machinery and sophisticated