Should High School Uniforms be essays

Should High School Uniforms be essays Should High School Uniforms be Mandatory? In the past few years, more attention is given to the educational system due to gang fights, assaults on teachers and faculties, and the horrifying and unexpected shootings in various schools throughout the United States. After many debates and investigations of these incidents, it is determined that gang-related activities and students with low self-esteem are the major contributing factors that entice some students to loose sight of the purpose of being in school. In response to the concern of the American people over the slowly degrading educational system, one solution proposed by the government and school officials to improve discipline and learning standard is to mandate school uniforms in all educational levels: elementary, middle, and high schools. The opponents to the school uniforms argue that this proposal is just a quick cover-up, which in reality will have no positive result. They also say school uniforms eliminate kids freedom to express themselves and limit their crea tivity. The pro-uniforms, on the other hand, see school uniforms as a positive and impacting way to make school a safe and disciplined learning environment for students. They believe that young people who are exposed to a safe and secure environment make better students. After carefully considering the pros and cons regarding this issue, one would determine that the educational system and specially the students would benefit from the implementation of the school uniforms. One benefit that school uniforms have on the educational system and the students is that it decreases violence and consequently, making school a safer place to learn. School uniforms discourage gang forming and gang-related activities because gang members can not wear their designated outfits, insignias, or style of clothing at school. Without school uniforms, gang members would wear certain colors clothes and symbol to identify themselve ...

8 Reasons Why Chemical Reactions Are Important

8 Reasons Why Chemical Reactions Are Important Chemical reactions are the most important types of events in the universe. Its through chemical reactions that plants grow, produce fruit, and become compost for new plants. Its because of chemical reactions that human beings (and all other animals) reproduce, digest, grow, heal, and think. But what exactly are chemical reactions? Why are they so important? What Chemical Reactions Are Elements are the basic substances that make up  matter in the universe. Each element is a chemical. Elements that form bonds are called molecules. An oxygen molecule, for example, has two oxygen atoms. Chemical reactions occur when molecules interact and change. Bonds between atoms in molecules break and are reformed in new ways.   Chemical reactions are at the heart of literally every biological process in the universe. Stars form because of chemical reactions; our sun ignited because of chemical reactions in its core. Life developed on Earth as a result of chemical reactions. The circle of life is, at its heart, a series of chemical reactions. Even our ability to think and move is a result of chemical reactions that occur in our bodies. 8 Reasons Why Chemical Reactions Are Important Chemical reactions are the reason we exist on the Earth, and, of course, they are the reason we are able to ask questions. In addition: Chemical reactions are how new forms of matter are made. While nuclear reactions also may produce new matter, nearly all the substances you encounter in daily life are the result of chemical changes.Chemical reactions help us understand the properties of matter. By studying the way a sample interacts with other matter, we can learn its chemical properties. These properties can be used to identify an unknown specimen or to predict how different types of matter might react with each other.By observing chemical reactions, we are able to understand and explain how the natural world works. Chemical reactions turn food into fuel for your body, make fireworks explode, cause food to change when it is cooked, make soap remove grime, and much more.Exciting and entertaining chemical reactions pique interest in science. These types of demonstrations encourage people to ask questions and may lead them into science-related careers.Chemical reactions help us to solve crimes and explain mysteries. B y analyzing blood and tissue samples, for example, police are able to identify the perpetrators of crimes. Chemical reactions are also the tools we use to date fossils, analyze ancient materials, and better understand how our ancestors lived. By observing chemical reactions in outer space, we are able to identify and describe other planets. We can even determine which planets and moons are likely to be able to sustain life.Fire, the most important discovery made by human beings, is simply a chemical reaction.Without chemical reactions, nothing would ever change. Atoms would stay atoms. New molecules wouldnt form. No organisms could live. If matter didnt react with other matter, the universe would be extremely boring!

Declaration of Independence and the U.S. Constitution Research Paper

Declaration of Independence and the U.S. Constitution - Research Paper Example Constitution. The U.S. constitution was finalized on July 4th 1776 and was drafted by Thomas Jefferson. A significant portion of the Declaration, pointed at the tyranny of King George III, and his refusal to grant the right of self-governance to the Americans. This was used as a base / foundation for the formation of the Constitution. Due care was taken to ensure that the setbacks and abuses faced during the rule of King George III were prevented. This was done by including provisions that ensured the protection of basic human rights, a right which was denied during the reign of the King. ... The new constitution guaranteed a basic set of rules in the interest of the nation, which included the protection of liberty of the people; and the right to democracy i.e. the dispersion of power which was initially concentrated in the hands of a few. This rule was included specifically, in response to the tyranny experienced by the colonists, during the reign of King George III when the power was highly concentrated and the common man hardly had a say in matters important to them. The colonists had experienced severe setbacks under the reign of the King, which was mainly on account of his atrocious laws and a total disregard for the well being of the Americans. There was a severe lack of ethics in the laws formed under the King’s rule, which hindered the progress and development of not only individuals but of the nation as a whole. Hence, the key emphasis during the formation of the new constitution was to include principles of ethics and morality, in order for the laws to be fair and just. The basic concepts of self-government and a basic respect for the individual are the key laws, which were proposed and included in the new U.S. Constitution and can be considered as intrinsically ethical in nature. Furthermore, various religious ethics such as the Judaeo-Christian ethics and political ethics also formed a significant part of the new constitution. The constitution provided for equality among all, its people, a rule which is the foundation of social ethics. The social contract theories propagate the formation of equitable social living arrangements for all. The abolishment of dictatorship and the advocacy of self-government, is also a distinguishing force, which represents a highly ethical view, which is

Political science Essay Example | Topics and Well Written Essays - 500 words - 10

Political science - Essay Example The first approach to public policy process is the focus on real social powers and institutions. This entails the social institutions within a country that are important in the formulation of public policies within a country. These institutions play important roles in public policy advocacy, promotion of citizen participation and providing the oversight role in public policy formulation (Danziger, 2013). The second approach to public policy process is the approach by formal elected leaders who form the primary axis of representation. This involves the congressional representatives who formulate public policies in the congress. Legislative bodies are effective and successful when they focus on public policies for instance those that align the goals of the community with those of the local government structures. They represent the objectives, goals and needs of the community. The third approach entails the consideration of the dynamics of different groups of pressure popularly understood as interest groups. Interest groups utilize the litigation that can achieve public policy objectives. The influence of the interest groups is a key aspect of decision-making process in public policy process (Danziger, 2013). The fourth is the historical social conditions and trends of political needs. In public policy formulation processes, these conditions and needs are considered to ensure that the public policies that are formed represent the needs of the current population but also reflect the historical social conditions in a country. The fifth and last approach is the external and internal political and economic conditions that are considered social domestic factors in the sense that they are of interest to the public within a country. These issues are therefore considered in public policy formation process because they directly

Ecotourism & people Essay Example for Free

Ecotourism people Essay Ecotourism is a branch of tourism which seeks to extend the concept of sustainability to the tourism industry. In recent years, concerns such as the planets sustainability, preservation of its natural resources, balancing human activities with Mother Natures needs and so on, have reached all-time highs. It is exactly concerns such as these which have led to the development and growth of ecotourism. There is no single universally accepted definition of ecotourism. Indeed, several researchers, tourism providers, environmental agencies and local bodies have formulated different definitions, which vary slightly in their scope and breadth. However, three key elements are central to most of the definitions encountered in a review of the existing literature, namely: sustainability of the ecotourism location; creating an appreciation among ecotourists of the need to preserve the natural environment; creating respect and/or contributing to the development of the local cultures (Eastwood, 2009). These characteristics of ecotourism quite obviously place it into sharp contrast with traditional mass tourism. Mass tourism often attracts tourists to locations that have been extensively developed in terms of infrastructure, facilities, communication networks and so on. In doing so, the natural and physical environment of such locations is dramatically altered, in ways that are irreversible. Moreover, large amounts of energy may be consumed to sustain such establishments. In contrast, ecotourism seeks maximum preservation of the natural environment of designated locations. Indeed, the very charm for an ecotourist lies in visiting a location that still remains largely untouched by modern development. Mass tourism also makes no claims to educate tourists with regard to the environment. The main offering of mass tourism is typically entertainment and leisure. Individuals availing this form of tourism typically use their holidays to take a temporary break from their commitments, choosing to relax and unwind during the interval before returning to their routine lifestyle. Unless the tourists specifically choose to embark on an educational journey in areas of personal interest, most journeys do not have serious objectives, and this factor is reflected in the marketing appeals used by mass tourism providers. Finally, while tourists in the realm of mass tourism are most certainly exposed to different cultures and people, this interaction is generally viewed as more of an exotic exposure rather than anything more meaningful or substantial. There is no pressing need felt by the tourists or the mass tourism providers to contribute to the different communities visited or to be concerned about their development. On the other hand, most genuine ecotourism initiatives are geared to the development of host communities, with long term planning and financial resources being channeled towards this objective (Schellhorn, 2010). Part Two: The Ecotourist Experience The unique aspects of the ecotourist experience and its implications for host communities are explored next. Motivations are not homogenous: It would be misleading to assume that all tourists visiting ecotourism locations have the same motivations. An analysis of tourists at Al Maha, an ecotourist resort in Dubai, revealed that the average tourist is simply motivated to come and enjoy the desert setting more than anything else. Many of the tourists are rich individuals, primarily businessmen and women, who simply desire an exotic temporary accommodation as an alternate to hotels in the city. While at the resort, such individuals do not sever ties with their corporations, or typically immerse themselves in the indigenous culture as the ideal ecotourist is expected to do. Another segment of tourists at this resort consists of honeymooning couples looking for a romantic getaway – again, not the stereotype of the dedicated ecotourist (Ryan Stewart, 2009). Since the motivation itself is lacking, the Al Maha ecotourist resort is hardly able to change the tourists perceptions regarding sustainability or the need to preserve and appreciate the natural environment and local cultures. Scale of development: The Al Maha resort example discussed above also raises an import concern: the scale of development within ecotourism locations. Al Maha is extensively projected as an ecotourist destination; however, it has been extensively developed, almost resembling a luxury resort! The resort also consumes vast amounts of energy in maintaining its facilities, which runs somewhat contrary to the concept of sustainability of resources. Those in support of large scale ecotourist destinations claim that expansion of such projects is almost a prerequisite if such projects are required to have a substantial impact globally (Buckley, 2009). Tourist behavior may be counter-productive: A study conducted at three ecotourist destinations in the Himalayas revealed that, in some instances, so called ecotourists were actually creating compounding problems of pollution by littering and improper disposal of non-biodegradable items. Ironically, the management of hotels was doing no better either – discharge of untreated waste water was rampant (Batta, 2006). Such behavior is in complete violation of the spirit of ecotourism. It not only spoils the experience of true ecotourists who may also be frequenting such resorts, but is also a social issue since it creates discomfort for the local residents. New income may not be channeled in sustainable activities: Whereas income generation for the local community members at ecotourism locations is an expected and desired outcome, this new income may defeat the objectives of sustainability if it is channeled in undesired activities. For example, a case study conducted in Brazil and Peru revealed that locals used the income generated from employment at ecotourism locations to engage in needless, extravagant consumption of goods. Moreover, earning income from this means did not deter them from engaging in activities such as hunting or unsustainable exploitation of natural resources (Stronza Pegas, 2008). This study highlights the need to educate the local communities involved in ecotourism initiatives if the full benefits of these initiatives are to be realized. The negative impacts of overcrowding: The ecotourists experience is most fulfilling if the location is perceived to offer a serene, calm environment, where one can get away from hustle-and-bustle and really connect with nature. This is precisely the reason why overcrowding can seriously deter the ecotourists enjoyment of his/her experience (Ormsby Mannle, 2006). Managers of ecotourism locations are placed in a quandary, particularly if they are aiming to generate significant amount of funds from attracting tourists. On the one hand, they want their destination to become popular and attract the optimal level of tourists; on the other hand, if overcrowding occurs, then the destination loses its appeal for true ecotourists. Ethical dilemmas: In her article entitled Ethics and ecotourism: connections and conflicts, Stark (2002) proposed a series of questions pertaining to ethical concerns in the realm of ecotourism. A few summarized questions, pertinent especially to those in the tourism industry who provide travel packages claiming to be ecotours, are as follows: What is the carrying capacity of a specific site (or in other words, how many tourists it can support), beyond which the local environment would be prone to harm? Is ecotourism simply being projected as a fashion statement or something which is in? Are local cultures simply being objectified rather than truly appreciated? What are the net costs and benefits of ecotourism activities? Do local communities benefit, and are they involved at each level of implementation? Is care being taken, particularly in developing countries, that sites which have rich traditional or cultural heritage are not being exploited for commercial purposes? These are just some of the numerous questions which come to the fore when choosing a destination for ecotourism and designing and implementing a strategy which is ethically sound. It is an accepted fact that the development of any form of tourism, even ecotourism, has long-lasting impacts on local communities. Therefore, it is vital for ecotourism development agencies to take the locals on board and determine in advance what nature and level of changes are acceptable to them (Butcher, 2006). Unsuitable nature of education provisions: Stem et. al (2003), in an article entitled Ecotourism and education for sustainability: a critical approach, that most of the insights and educational experienced provided at ecotourism locations currently are not up to par and sufficient to generate a proper understanding of sustainability and environmentally friendly activities among tourists. Some tours provide theoretical data, others provide adventure and thrill, whereas still others merely encourage tourists to immerse themselves in their surroundings and appreciate natural beauty. What is lacking is the kind of education which would motivate attitudinal and behavioral change among tourists, not only while they are on tour but something which they can appreciate, act upon and tell others about as well once the tour has ended. Longitudinal studies could be employed to find out whether ecotourists actually change and maintain their changed behavior over an extended period of time after a given trip, but such studies have largely been lacking to date (Buckley, 2009).

And Then There Were None :: And Then There Were None

And Then There Were None I recently read a mystery book by the name of "And Then There Were None" by Agatha Christie. I read this book because I have read other books by Agatha Christie that were pretty well written. Ten people are invited to an island, called "Indian Island", by letters that were signed by people they had met before. When they got to the island, they found out that their host, U.N.Owen, had not arrived yet. At dinner, they heard a voice, accusing each of them of a murder, which they were all guilty of. After one of them is killed, according to the first verse of a poem that is framed above each of their beds called "Ten Little Indians", they figure out that the murderer is one of them! As more people are killed off, one by one, the group narrows the suspect list down, until only one is left alive but she figured that she would never get off the islan anyway, and she hung herself from the ceiling by putting a noose around her neck and kicking the chair away on which she was standing, but she was not the killer. One of the mysteries to this book was, of course, who killed all of the innocent people. Another mystery was that every time another person was killed a little indian figure would disappear from the edges of a serving plate. One more mystery was that every murder followed, in order, the famous poem "Ten Little Indians", which reads: Ten little Indian boys went out to dine; One chocked his self and then there were nine. Nine Indian boys sat up very late; One overslept himself then there were eight. Eight Indian boys traveling in Devon; One said he'd stay there then there were seven. Seven Indian boys chopping up sticks; One chopped himself in halves then there were six. Six Indian boys playing with a hive; A bumble-bee stung one then there were five. Five Indian boys going in for law; One got in Chancery then there were four. Four Indian boys going out to sea; A red herring swallowed one then there were three. Three Indian boys walking in the zoo;

State Auditing

STATE AUDITING IN THE PHILIPPINES Reported by: MYRLA P. SEDENIO RUTH C. TACUJAN A. OBJECTIVES I. To Discuss the State Audit System 2. To Identify Issues and Limitations of Government Auditing 3. To Discuss the Measurement of Government Performance B. INTRODUCTION The Philippine Constitution emphasizes the importance of accountability in the government. Article XI simply and bluntly begins: â€Å"Public office is a public trust,† before it adds that officials and employees should serve the people with â€Å"responsibility, integrity, loyalty and efficiency.    In the government budget cycle, accountability is laid down by the need for government agencies and departments submit to submit quarterly and monthly income statements; statements of allotment, obligations and balances along with other financial reports and documents for audit – a formal process whereby the authenticity, accuracy and reliability of financial accounts or transactions are checked and approved.The re are several kinds of audit: One is Financial Auditing wherein financial transactions and accounts are checked to ensure the submitting government agency has complied with the rules and regulations, specifically the pre-agreed and government accounting system. Another type is Performance Auditing whereby one is looking at the systems of the agency to assess it has delivered on its institutional purpose and mandate by linking the budgets with results or results-based budgets. An internal audit, as the name suggests, an internal check on agency systems and processes.External Auditing involves an outside audit body being brought in to look at the agency. Pre-auditing refers to auditing by agencies before approval of transactions while post-auditing is auditing by an independent body after. The Philippine government has agencies mandated to ensure accountability and transparency on its overall operations. These agencies are: The Office of the Ombudsman, Sandiganbayan, Presidential Ant i-Graft Commission, the Civil Service Commission and primarily, for the purpose of this paper, the Commission on Audit. C. STATE AUDIT SYSTEMAuditing is the examination of information by a third party other than the preparer or user with the intention of establishing its realibility, and the reporting of the results of this examination with the expectation of increasing the usefulness of the information to the user. Commission on Audit The Commission on Audit (COA) is the constitutional commission mandated to be the supreme audit institution of the government. It has jurisdiction over national government agencies, local government units, government-owned and controlled corporations and non-government organizations receiving benefits and subsidies from the government.The Constitution identified the following functions for the Commission:   1. Examine, audit and settle all accounts pertaining to the revenue and receipts of, and expenditures or uses of funds and property owned or hel d in trust by, or pertaining to, the government; 2. 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; 3.Submit annual reports to the President and the Congress on the financial condition and operation of the government; 4. Recommend measures to improve the efficiency and effectiveness of government operations; 5. Keep the general accounts of government and preserve the vouchers and supporting papers pertaining thereto; 6. Decide any case brought before it within 60 days; 7. Perform such other duties and functions as may be provided by law. COA, as the other constitutional commissions are mandated, is headed by a Chairman and two Commissioners appointed by the President and the Commission on Appointments of Congress.It also enjoys fiscal autonomy which means its appropriations must be released regularl y and automatically. The Commission also deploys resident auditors in all national government agencies, local government units and government-owned and controlled corporations pursuant to its mandate to review each agency’s financial operations in a risk-based audit approach. The Commission on Audit (COA) has developed and introduced a risk-based audit approach (RBAA) that emphasizes the need for the auditors to focus on high-risk areas that are potential breeding grounds for graft and corruption.Auditing plays an important role in public finance, the Auditing Code of the Philippines was promulgated in 1979 (P. D. 1445). As it proceeds mainly from the basic law, the Code amplifies, elaborates, specifies, and implements Under the declaration of policy in the Auditing Code, it is stated that all resources of the government shall be managed, spent and utilized in accordance with law and regulations and safeguard against loss or wastage through illegal or improper disposition, wi th a view to ensuring efficiency, economy and effectiveness in the operations of government.COA reports In order to perform its audit functions, COA produces different kinds of reports. A study by the Philippine National Budget Monitoring Project identified and explained each of these: 1. Regular Annual Audit Report of each NGA, LGU and GOCC 2. Consolidated Annual Financial Report for NGAs, LGUs and GOCCs 3. Special Audit Reports 4. Circulars and other Issuances The Annual Audit Reports contain the results of the audit conducted on the financial statements submitted by agencies, local government units and government-owned and controlled corporations to COA auditors.The results are shown in the form of audit opinions indicating how the agencies faired with their financial statements at the end of each fiscal year. The types of audit opinions are: Unqualified (U), Qualified (Q), Adverse (A) and Disclaimer (D). An Unqualified Opinion refers to the â€Å"clean opinion† or the age ncy reflected the results of the financial statements fairly, which means its operations and the financial condition in a period of time based on existing government accounting standards, and in compliance with government laws, rules and regulations.A Qualified Opinion means that an agency reflected fairly except for some specific transactions and/or accounts that have been found to be problematic, either improper, questionable or needs further explanations. Adverse opinion means that the financial statements did not fairly present its results of operations and financial condition of the agency, and are not in compliance with prescribed laws and applicable guidelines. Lastly, the Disclaimer opinion means that â€Å"there is no sufficient basis to form any opinion† for an agency does not keep or submit its records of financial accounts and transactions.An audit report has the following parts: Audit Certificate, which shows the audit opinion, the Financial Statements, Major Fin dings and Observations which explains if there are defects in the compliance of accounting and auditing rules and policies, and Recommendations to the entities. In turn, COA checks if these measures were conformed by the entity on the next year’s annual audit report. The Consolidated Annual Financial Reports on the other hand show the financial performance of the public sector in general.Each level has a volume of the consolidated financial report, one each for NGAs, LGUs and GOCCs. These are based on the audit reports of each entity. These reports contain the financial condition and highlights of agencies, local government units and government corporations. These reports also reflect the financial resources of the government, even the off-budget accounts or funds that are not subject to annual appropriations. Interestingly, these reports are the only source where one can be informed about funds that are not sourced out from appropriations.Special Audit Reports are purposely for investigation, in response to a request by interested parties or by a directive from Congress. The Commission has already undergone special audit reports on the country’s outstanding debt and special purpose funds such as the Agriculture and Fisheries Modernization Act and procurement of the Department of Public Works and Highways. GAFMIS The Government Accountancy and Financial Management Information System (GAFMIS) is a financial database which keeps the general accounts of the government.It is spearheaded by the COA so as to implement its mandated function. Thru this, the appropriations are verified and allotment releases to agencies are ensured not to exceed the appropriations. From the Department of Budget Management (DBM), copies of Agency Budget Matrices (ABM) and Special Allotment release Orders (SARO) are submitted to GAFMIS and these make up the Registry of Appropriations and Allotments. The GAFMIS is also essential because it assists government agencies with th e Electronic New Government Accounting System (e-NGAS).It is a computerized program of the New Government Accounting System wherein budget transactions, allotments and obligations are recorded and monitored electronically. It also helps in streamlining the New Government Accounting System which provides the new accounting policies in the government. Some of the basic features of the new system are the Accrual accounting and One-fund concept. Accrual accounting recognizes the income when earned and expenses when incurred as oppose to recognizing income when cash is earned and expenses when paid.Internal control and the internal control system Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems which are designed to help it accomplish its goals. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources. Internal audit is an integral part of internal control. It maintains efficiency and effectiveness in operations.It looks at the reliability of financial transactions in reports by making sure that they are in accordance with rules and regulations. Several provisions in the Philippines have signified the internal control in the government such as Section 123 of the amended Presidential Decree 1445, the Administrative Code 1987 and Government Accounting and Auditing Manual guided by worldwide standards thru the International Organization for Standardization (ISO) and International Organization for Supreme Audit Institutions (INTOSAI). The INTOSAI also formulated standards for the internal control systems in the public sector.It has emphasized that internal control systems shall be in line with the characteristics, values and context of the public organizations. In line with these provisions, the Government has formulated the National Government Internal Control System (NGICS) through the efforts of the DBM and resource and reference panels from various government agencies. It serves as a guide to government agencies in putting up internal control systems. It aims to strengthen accountability, safeguard assets, promote efficiency, economy and effectiveness in the operations and adhere with the policies of the organization. D.Issues and Problems of Government Auditing In her public budgeting and accounting class, the late professor Emilia Boncodin stressed some issues on COAs mandate and the accounting and auditing system of the government as follows: 1. The audit system looks only on the agencies compliance with the accounting standards and laws in the financial reports instead of finding if the agencies have properly allocated their appropriate budgets. 2. Reporting of the GOCC’s entire budget What is reported in the government budget documents regarding the GOCCs are the budgetary support to government c orporations or subsidies only.Yet, COA audits the corporate operating expenses on the entire budget of government corporations. 3. Lax in penalizing because COA is limited to recommendatory functions only Adverse/disclaimer audit opinions and recommendations by COA to government agencies do not have the corresponding penalties or sanctions if they are not acted upon and followed. An example is DPWH’s audit report where it has been given an adverse opinion for the past 18 years. 4. Pre-Audit vs. Post audit Each type of audit has its own problems.Post–audit is disadvantageous because it involves final evaluation of financial transaction – that is after the funds have already been disbursed. Pre-audit however, ironically defeats the overall essential purpose of auditing because financial transactions are assessed beforehand. In the past, COA had been operating on post audit basis since 1995-2009 when COA circular 2009-002 reinstituted the selective pre-auditing due to rising incidents and anomalous disbursements. However, Circular 2009-003 in June 16 2009 suspended some of the provisions in the earlier circular to ensure uniformity and consistency in its implementation.On COA reports The Philippine National Budget Monitoring Project has identified the following limitations that affect the importance of COA reports in ensuring accountability: 1. Timeliness COA’s deadline on the submission of reports is not parallel to the schedule of budget preparation. Audit and financial reports must be submitted by end of September while budget preparation time ends in July when the Congress’ session opens. The timings would thus work best if reversed since the reports should serve as aids in reviewing the agencies’ budgets in time for budget legislation.Given the reality, the value of COA’s reports being used as tools to determine the status of government entities in terms of financial performance and compliance with rules are n ullified. 2. Completeness Audit reports of agencies are not completed on time due to inability of personnel and time constraints. In effect, this puts problems in reviewing the budget and in making the annual financial reports. 3. Availability Although COA’s website is useful in terms of the reports posted, many reports from agencies including those from LGUs and GOCCs are currently missing. 4. Contestability of findingsThere are issues on COA’s findings on its reports. First is that the some of the past findings have not been resolved yet or the so-called â€Å"hereditary balance sheets. † An example is the disallowances that must be deducted by agencies to employees. However, these have not been resolved even if some personnel have already left the service or died. Secondly, there is the inconsistency of audit rules by resident auditors. In some agencies, the rules of past auditors and new auditors differ like deductions that were not present in the past have already been installed at the time the new auditor comes to office.The third issue is the unreasonable application of rules and regulations in auditing. Some expenses are disallowed even if it yields good results. The last issue is the inability of auditors to understand the situation of agencies’ operations. The operations have complexities that emergencies become inevitable and it is hard for them to look at the reasons for the issues in operations. 5. Feasibility of recommendations The COA’s recommendations on reports are not always being followed by agencies and these are already beyond the control of the institution. 6. Conflict of interestCOA auditors are still considered as â€Å"mere mortals† that may experience biases, influences and errors in judgment. There are often claims that some auditors are complicit in bribery and graft. On internal control and the internal control system The NGICS has identified the following limitations of internal control: H uman error, i. e. , errors in judgment such as internal auditor’s biases/conflict of interest, negligence, misunderstanding, fatigue, distraction, collusion, abuse, etc. 1. Shifts in government policies or programs 2. Resource constraints 3. Organizational changes; and 4. Management attitudeE. Measurement of Government Performance Under COA Resolution No. 2002-005 dated May 17, 2002, the Special Audit Office was renamed Management Services to expand its services to include: a. Conduct of Value-For-Money audits and related operations review activities. b. Provide management consultancy services to other government agencies in such areas as: * Organization * Strategy Formulation * Financial Feasibility * Strategic Planning * Other related areas c. Coordinate with all offices of the Commission for the purpose of establishing feedback mechanisms on implemented innovations. d.Formulate recommendations to the Chairman on the adoption of the most appropriate systems for the enhancem ent of operations. e. Perform such other functions as may be assigned. Recently, the Office is assigned to conduct Rate and Levy audits. The functions: Conduct of Value-For-Money (VFM) Audit This audit is concerned with the review of management efficiency with the end in view of eliminating waste and promoting efficient use of public funds and resources and the ascertainment of the agency’s effectiveness by determining whether desired results have been achieved and programs have accomplished their purposes and objectives.Approaches in the conduct of VFM audits Agency-based approach An audit of a particular program, project or activity of a selected agency. Government-wide and Sectoral Performance Audits Government-wide and Sectoral Performance Audits are new approaches adopted by the Commission under COA Resolution No. 98-005 dated March 3, 1998. While these types of audits were introduced in 1998, it was only in 2002 that these approaches were operationalized under the COA-U NDP AusAID Project entitled â€Å"Enhancing the Public Accountability Programme of the Philippine Commission on Audit†.Government-wide audit is the simultaneous examination of a management function or activity in a number of government agencies which is expected to provide: * basic data for comparing practices and operations between and among government agencies in the same sector or with the whole government; * collated data of practices in various government agencies that could show the magnitude or insignificance of deficiencies in the system; * audit criteria which are supported by best practices; * awareness on the part of auditors and the auditees of how their agency compares with other government agencies in terms of objectives, functions, operations, internal and administrative controls, and output; and * opportunities to the audited agency for benchmarking with other government agencies.On the other hand, the Sectoral Audit refers to an audit of programs or activitie s that are delivered by more than one government agency and is expected to provide: * an overall picture of how various segments of a program are implemented and possibly lead to the identification of areas where improvements can be introduced; * audit criteria or benchmark for future audits of government programs by various government agencies; * basis for auditors to realize that program difficulties may not lie with a single agency but possibly with the way the agencies involved in the program work together; * an arena for airing program difficulties by audited agencies; and * opportunity for making changes in the program, if necessary.

To What Extent Can Bosola Be Considered a Tragic Hero?

To what extent can Bosola be considered a tragic hero? â€Å"Let worthy minds ne’er stagger in distrust/ to suffer death or shame for what is just. / Mine is another voyage. † Thus the dying Bosola concludes his last speech and, in doing so, ends the life of a character whose very nature is at odds with the others’ – and with himself. For Bosola is a paradox: as a malcontent, he delivers line after line of poisonous verse; insults old women; sneers at the Cardinal and Ferdinand, whom he sees (justifiably so) as having manipulated him; and maintains an almost universal apathy towards the rest of the characters – in the words of Brian Gibbons, a â€Å"stance of disgust inclining towards the misanthropic†[1] – and yet, for all his shortcomings, Bosola begins to exhibit a change of heart that we would not otherwise have expected from such an odious character. He begins to redeem himself, both by revealing a more sympathetic side to his persona and by ultimately sacrificing himself in order to kill Ferdinand. This inherent duality within Bosola – a duality which proves to be both his downfall and his salvation – is closely linked with the classical notion of the tragic hero: that he should neither be wholly good, nor wholly evil, and that â€Å"there remains a mean between these two extremes† which the tragic hero is meant to occupy[2]. While the Duchess is marked from the outset as the protagonist – and, arguably, a tragic heroine in her own right – it is left to Bosola, when all the others have been killed, to avenge her. Moreover, Bosola’s final act – his killing of the chief antagonist, Ferdinand – serves partly to reconcile him with the audience; by ending his life with a ‘good’ deed, Bosola redeems himself in our eyes and we finish the play with a renewed respect – and pity – for him. By no means, however, does he necessarily satisfy all the classical criteria for the role of tragic hero – he is of a relatively low social standing; the classical tragic hero was typically a man of high social ranking whose fatal flaw, or ‘hamartia’, resulted in an inevitable fall from grace and power. Bosola’s role as a malcontent – a notion which implies a restless, disillusioned spirit – is essential to the part he has to play as an antagonist to the Duchess and Antonio. As soon as he enters in Act I, scene , this bitterness is instantly revealed in his address to the Cardinal – â€Å"I do haunt you still†, â€Å"I have done you better than to be slighted thus†. We are shown a man who, while perfectly willing to carry out orders, is unwilling to be snubbed. This reveals an independence of character in Bosola, which, unlike the character of Iago in Othello (whose sadism and cruelty place him firmly as the lead antagonis t of the play) lends itself to a strength of spirit that will ultimately lead him to rebel against his employers and avenge the Duchess. This disparity in what he allows Ferdinand to instruct him to do and what he eventually does could be taken to be a tragic flaw – one which leads to his downfall. This essential dichotomy in Bosola’s character – that his cynical nature would have the Duchess fail, but his unexpressed empathy would have her survive[3] – leads us, unavoidably, to pity him; his contempt leads to the Duchess’ death, but his compassion leads to the death of her enemies. The notion of the tragic hero as a victor – and a victim – is also intrinsically linked with the concept of the tragic hero. Were we to argue that Bosola’s role as a tragic hero is a convincing one, necessity predicates that he would need to have suffered either immense physical or mental strain and have overcome it – to the extent that humanity’s innate strength of will and character is reaffirmed – or that by sacrificing himself, Bosola somehow achieves salvation for others in the play: as Raymond Williams puts it, â€Å"others are made whole while he is broken†[4]. While it is a moot point as to whether he undergoes any suffering, we may safely say that his death is not entirely a sacrifice, and thus his role as victim is almost entirely negligible: his motives for killing Ferdinand are not limited to the avenging of the Duchess. As we have seen before, Bosola despises the two brothers – â€Å"he and his brother are like plum trees that grow crooked over standing pools† – and so does not kill them entirely out of some affection for the Duchess; like the opportunist he is, he leaps at the chance to wound Ferdinand (â€Å"now my revenge is perfect: sink, thou main cause of my undoing! ). Thus, Bosola’s apparently selfless act has a variety of incentives, ranging from the desire to take revenge on the Duchess’ murderers (for, although it is he who actually kills her, it is Ferdinand who instructs him to do so) to the final chance to dispatch of his masters. Although this scene is typically Jacobean in its gorine ss – three characters die in quick succession – the dramatic impact of Bosola’s death upon the audience is immense. Whether he dies a tragic hero’s death is questionable, but the scene shocks us enough: Webster’s orchestration of the climactic fight allows a form of catharsis to take place, so that the audience is left with a sense of relief; the antagonists have been punished and justice has been served. It is Bosola’s questionable moral standards, however, that ultimately prohibit him from being designated a tragic hero. Drawing from other plays, it is possible to argue that there are characters whose integrity is called into question – King Lear in his selfishness and Hamlet in his rejection of Ophelia – and yet these qualities are always balanced (if not outweighed) by their respective characters’ greatness of character. Bosola’s contempt for an ethical approach, his perverse obedience to the two brothers and utter aloofness in the face of human suffering all mark him out as a character whose flaws outweigh his virtues. At his death, therefore, we are left not only with a pity for a character whose downfall is tragically inevitable, but also with a sense of satisfaction – that the antagonists received appropriate retribution, and that Bosola’s last act was not one of altruism, but of personal vendetta. The notion of the tragic hero, both in the classical and the contemporary school is one which is constantly being questioned and redefined: our concept of the tragic hero today is vastly different to that of the Greek and, to an extent, that of the Elizabethan and Jacobean playwrights. The characters of Oedipus, Hamlet and Willy Loman (in Arthur Miller’s Death of a Salesman) are all undoubtedly tragic heroes in their own right, but the criteria which make them tragic heroes are invariably different. To that end, therefore, our consideration of Bosola will never be a comprehensive one. One thing, however, is obvious: he is not a tragic hero in the traditional sense of the word. Although there are some tragic elements to his portrayal, there are others which run so contrary to any concept of the tragic hero that it is impossible for us to claim him worthy of the title. We may safely say, however, that while he may not wholly be a tragic hero, he is neither wholly an antagonist – he is only a misguided everyman who proves to us that even ordinary people can overcome their subjugators and triumph in the end. ———————– [1] Brian Gibbons, An Introduction to John Webster’s The Duchess of Malfi (1964) [2] Aristotle, Poetics XIII (350 B. C. E. ) [3] Zena Goldberg, Between worlds: a study of the plays of John Webster (1987) [4] Raymond Williams, Modern Tragedy (2006)

Critical Thinking Essay Tips

Critical Thinking Essay Tips Writing a critical thinking essay is not the process of criticizing a person, piece of work, concept or opinion. It is rather your individual evaluation or response to a certain issue. For example, before you are to compose a critical thinking essay after reading a book, you will need to conduct a dialogue with the author and give an estimation of his work from your personal point of view. Thus, the critical thinking essay turns into an analytically written assignment and demands not only perfect writing and analysis skills, but critical thinking as well. You will need to express your own thoughts about a work of art, theory, phenomena, etc. and not simply state whether you have liked it or not. In addition, you must provide clear evidence supporting your point-of-view. Besides, it is important not to persuade the audience with your viewpoint. The angle from which you are looking at the topic is subjective, so the reader is free either to reject or accept your point-of-view. In-depth consideration and careful analysis are the compulsory elements for composing a good critical thinking essay. They should influence all the structural components of the paper, including the introduction, main body, and conclusion. In the first part, you will need to familiarize the reader with the essay topic – be it a film, picture, or book – and highlight the author’s attitude towards it. For instance, if you are composing an essay on a certain book character, you will need to mention the writer’s treatment – whether the character finds favor in the author’s eyes. The main body of such a critical thinking essay will include your personal attitude towards the character, based on sayings and actions, and testified to the maximum degree (with the help of citations, lay figures etc.). Do not simply retell the book’s fable, but provide clear reasons and evidence of a certain opinion. Furthermore, the conclusion will summarize all expressed in the essay. As a rule, critical thinking essays are aimed at academic purposes; they are sometimes even read aloud before a group of classmates. If you feel this is right, your teacher may ask you to present your piece of writing. This would be useful for arranging preparation measures. Read the essay to your parents, your friends or even your pet, just to ensure the text does not sound awkward. Do not be too judgmental and categorical while completing a critical thinking essay; always remember that every object has both heads and tails, and your point of view is not universal in the majority of cases. Be tolerant and give opportunities for opposing viewpoints. Do you need professional critical thinking essay help from experts? Just visit CustomWritings.com.

Common Hull Shapes on Boats and Ships

Common Hull Shapes on Boats and Ships Naval architects have designed some crazy looking boats and they will continue to push forward with topside design principals. The hull, on the other hand, is well refined and needs a little tinkering. Hydrodynamics research is driven by supercomputers in the modern world, but the old refined designs originally built by eye and scale models are proving to be very efficient without the help of computer chips. These three shapes are most common. Displacement This is, of course, the classic boat hull shape. It is by far the oldest and most used hull in history. The reed barges of ancient Egypt were floating on the River Nile thousands of years ago. The main feature of this hull is its deep and mostly symmetrical shape. The measurement of hulls is expressed as deadrise, which, in the simplest terms is the angle and distance a portion of the hull rises to meet the deck. This kind of hull usually only has one chine. Tugboats are good examples of a displacement hull since much of the hull is submerged. Cargo vessels also use this shape since the increased buoyancy allows them to carry more weight. The tradeoff is there is also a lot of drag because so much of the hull is below the waterline when underway. The displacement hull is also a very stable platform because of the low center of gravity and weight of displacement vessels. A high center of gravity makes a vessel more unstable but slower to roll from side to side. Displacement hulls roll less but make the trip back and forth much more quickly. Semi-Displacement Semi-Displacement hulls are a hybrid between displacement hulls and planning hulls. The dead rise from the bow to midship would resemble a displacement hull, deep with a tall bow with a wide beam. The deadrise from midship back to the stern would have a shallow bottomed V shape and could be practically flat at the stern. It would also be narrower than the bow and have much less freeboard. These hulls are common on small and medium-sized vessels with a few exceptions. The U.S. Navy’s Littoral Combat Ship group is one larger example. It is a high-speed shallow draft vessel that nearly planes at full speed. The benefits here are higher speed capabilities since the forward portion of the vessel lifts from the water at high speeds. At rest or at lower speeds the vessel behaves more like a displacement hull. Many military applications use this design for medium-sized vessels since it is very versatile. The shallow deadrise of the stern gives exceptional prop clearance. In some cases, the forward hull has a deeper draft than the propellers. The drawbacks are a wet ride at the rear of the boat since there is little freeboard. Plus using these boats in some conditions can lead to a very rough ride. High speed over chop is not the Semi-displacement hull’s strong point. Some designs incorporate multiple chines to give a sort of stepped hull that has sweet spots for intermediate speeds Planning A planning hull has little draft. In the water, the vast majority of the hull will be above water. Think of every recreational boat you have ever seen and there is your planning hull example. The hull shape is widely used outside of the recreational boat industry by builders who want a fast and efficient hull. Fast patrol boats are common in military roles around the world and almost all designs are planning hulls. The planning hull skips over the water and at speed, it will only be in contact with the surface at the stern. At this attitude, it has very little drag from the hull. A hull of this design uses multiple chines to lift the hull clear of the water very quickly. The deadrise at the stern is shallow except for the area near the keel. This small but relatively deep V shape give a planning hull good turning characteristics at high speeds. Drawbacks are low carrying capacity and quick and frequent rolling when at rest in even slightly rough waters.

Warhol - Contemporary Notion of Authenticity and Authorship Essay

Warhol - Contemporary Notion of Authenticity and Authorship - Essay Example The essay "Warhol - Contemporary Notion on Authenticity and Authorship" examines the contemporary notion of the authenticity and authorship and the figure of Andy Warhol. The comment draws the attention of the masses that they do not have to go to their screens to watch Andy Warhol. This is because whatever they saw was the real and famous Pop artist. Through this comment, he identifies himself with his era and culture suggesting that nothing is perfect. Warhol is very much interested in the surface of things and not their deeper attributes. This is a depiction that words have no meaning and the appearance of something is enough to give all the necessary information about it. Therefore, Andy Warhol alludes that there is instant disclosure of information about something when one considers the superficial qualities. There is a lot of reasoning in this statement. To start with, Andy Warhol refutation of depth is a criticism against the rich and legacy of novelty. This comment can also b e a tool of defence of Warhol that elicits interests of the audience to differentiate what is genuine from the unreal. Andy Warhol’s pieces of art flourished in television and screens. He was a legend in filmmaking and paintings. Through his mastery of art, Warhol could paint different items from shops and supermarkets. Warhol used silkscreen techniques to produce duplicate images of the items. Some of the famous paintings comprised of Marilyn and Campbell Soup which demonstrate well application of artistic prowess.