Protection Example

Protection Example Protection – Coursework Example Protection Explain Why and How and Local Governments Should Install Procedures to Prevent Loss of Public Funds and local governments aresupposed to install procedures to prevent the loss of public funds. Loss procedures are important because they (a) minimize losses, (b) make sure that investigations are not interfered with, (c) make sure that reckless settlements are not made, (d) ensure that the bond claims are not risked, and (e) make sure that incorrect personnel actions are not allowed (Office of Financial Management, 2008). In Canada, there is a directive on losses of money or property. The objective of the directive is to make sure that public property or money losses are â€Å"prevented, detected and properly recorded, recovered and reported† (Treasury Board of Canada Secretariat, 2010).The directive requires that the chief financial officer establish a risk-based management practice and control to make sure that the losses of public property and money are reduced. The following are some of the practices and controls; (a) design, implement and maintain systems of internal control [such as account verification to stop public property and money loss or to identify any losses in a timely way], (b) preparation and processing of claims against those liable for the losses because of offences or negligence, (c) acting to recover some of the shortages or losses from the holder of an advance [this includes petty cash shortages], and (d) making sure that all the losses of public property or money are reported for addition in the Public Accounts of Canada (Treasury Board of Canada Secretariat, 2010). ReferencesOffice of Financial Management. (2010). Suspected losses of public funds or property. Washington, DC: U.S. Government Printing Office. Treasury Board of Canada Secretariat. (2010, Aug. 12). Directive on losses of money or property. Retrieved from tbs-sct.gc.ca/pol/doc-eng.aspx?id=15792§ion=text

Tips to Do Good in Examinations Essay Example | Topics and Well Written Essays - 750 words

Tips to Do Good in Examinations - Essay Example Students must ensure they have complete notes when preparing for an exam so that they will not miss out any item. It will be wise to keep a notebook for every subject despite having a module, textbook or handouts. The notebook should be used to note down important ideas, reminders, and insights arising from class discussions or textual reading. Once students have gathered the notes, they are ready to review for the exam. Second, practice making predictions. Making predictions regarding the items that will appear in the exams is a useful skill to facilitate review. Taking hold of the course syllabus, students can predict what may come out in the exam. Some students do not realize that the syllabus contains clues regarding assessments. For one thing, teachers prepare tests (quizzes and long tests) based on the course objectives. Thus, reviewing the objectives of the course is necessary to know the knowledge and skills to be evaluated. Third, make notes for review. Making separate notes on a clean sheet of paper will help to attain better mastery. In particular, rewriting ideas is better than just reading notes. One strategy in making notes is to make the reviewer notes handy. Handy notes are easy to carry around and read instead of a notebook or textbook. Students may use a bond paper folded in four to write notes for review. ... Some students may find it more useful to post notes on the walls of their bedrooms. This practice is best for visual people (Learning Styles Explained). That way, they can go over the notes every time they glance at the walls or before retiring to bed and waking up. It will also help to vary the color of the posted notes for better recall. Meanwhile, auditory students may choose to record their voice while reading notes. The recorded recitation may be played repeatedly until mastery is achieved. Kinesthetic students may use a large board to write notes on. Writing notes on the board makes use of movements, which is best for kinesthetic learners. Fourth, test oneself. When reviewing, students should test themselves if they are retaining what they read. This is particularly important for tests requiring memorization. After memorizing, students should close their eyes and recite what they have memorized. Making acrostics out of the first letters of the terms to be memorized may help fac ilitate memorization. Likewise, jotting down memorized ideas will serve as a form of practice. Moreover, explaining what the terms mean promotes better cognitive skills. In doing this, students may record their voice so they can go over their recorded speech any time they want to. Fifth, seek a review partner. Reviewing with a partner is recommended to assess mastery. The other person will ask questions to be answered by the student without holding notes. It is recommended to have someone from the same class so that students can discuss or clarify ideas they are studying. Questioning each other will test mastery of what was studied individually. Additionally, preparing a mock test for each other may help. Student may prepare questions based on

New Public Management (NPM) as a framework for the comparative Article

New Public Management (NPM) as a framework for the comparative analysis of public administration - Article Example Having said this the study will now move on to summarise Pollitt (2001). Pollitt (2001) begins by stating that the thesis that there is an inevitable and global convergence towards a particular, new style of public management. He notes that despite the evolving literature in support of diversity, some politicians, academics and civil servants continue to preach convergence. He suggests that to better understand this controversial issue, it is necessary to tackle the problem from different perspectives. He states a series of angles that can be compared to see if there is convergence. They include debate, reform decisions, actual practice or results. Pollitt (2001) begins his introduction by reviewing some literature on the convergence towards the "New Public Management"/"Reinventing government" styles of public management reform. According to Pollitt (2001) most of the studies are in favour of divergence and not convergence. These studies include (Flynn and Strehl, 1996; Kickert 1997; Olsen and Peters, 1996; Pollitt and Bouckaert, 2000; Pollitt and Summa 1997; Premfors 1998; Wollman, 1997). This implies that the Orsbone and Gaebler thesis that global pressures are producing an inevitable and inexorable global convergence on what they term "entrepreneurial government" is now being open to criticisms by many academicians. Pollitt (2001) however, also identifies studies that continue to be in favour of this thesis. They include (Halligan, 1996; Kettl, 2000). The main aim of Pollitt (2001) was to develop a concept of convergence that will enable us understand why many commentators continue to invoke convergence in spite of the evidence in support of divergence. Pollitt (2001) asserts that the strategy should be to consider whether the very idea of convergence has value of its own. Pollitt (2001) relates the convergence myth of public administration to the creation myth in art and religion, which has served so many purposes irrespective of whether it is true or false. He identifies four main steps to the argument as follows: The convergence process can be divorced from ideas of global and functional imperatives by summarizing the still developing critique which has been articulated by comparativist scholars. The notion of institutional isomorphism can be used to see that convergence, in the sense of replication of rhetoric forms and practices across the world, may have more to do with government fashions, symbolism and the propagation of norms than with the grim dictates of the global economy or the functional necessity for increased government efficiency. The third adopted by Pollitt involves the acknowledgement that words and concepts can develop lives of their own. According to Pollitt (2001) in the fourth and final step, an analysis of who benefits from a situation of where convergence is more a matter of talk, symbolism and pronouncement that of the day-to-day practices. Pollitt (2001) then goes on to discuss two disclaimers namely that the line of argument advanced his work is not intended to seem Macchiavellien. The second disclaimer is that a partial rehabilitation of the idea of convergence is not in any way to deny the diversity of national regimes and

Case study - legislation and security in zoos Essay

Case study - legislation and security in zoos - Essay Example 2) notes that it is possible that the UK has the highest level of Animal Welfare Legislation in the world. The western lowland gorillas are a subspecies of Gorilla that resides in lowland swamps, primary and secondary forests in central Africa. At the moment, the western lowland gorillas face extinction due to a number of factors. Some of the factors include poaching, deforestation, and disease outbreak especially Ebola. The Western Lowland Gorilla was classified as a critically endangered species on 2007 based on a reduction of population of over 80% over three generations (Genton 2013, pp. 2). Several legislations have been put in place to conserve wild animal all over the world, especially those designated as critically endangered. In the UK various laws have been put in place to protect critically endangered animals put in zoos. These legislations include: Cruelty to animals act, 1876 Protection of animals act, 1911 Dangerous wild animals act, 1976 Endangered species (import and export) act, 1976 Animals health act, 1981 Zoo licensing act, 1981 European Council Zoos Directive 1999/22/EC In 1896, the UK parliament passed the Cruelty to Animals act that defined limits on animal experimentation and established a licensing system for this experimentation. It instituted that researchers faced prosecution for cruelty if they did not conform to its provisions that required painful experimentation on animals to be carried out only when the proposed experiments are critically essential to save or prolong human life (Cruelty to Animals Act 1876, c.77). The Protection of Animals Act is legislation passed by the UK parliament and received the Royal Assent in 1911. It is basically a consolidation of various legislations, repelling other legislations such as the Wild Animals in Captivity Protection Act 1900 and the Cruelty to Animals Act 1849. This legislation however has largely been repealed by the Animal welfare Act 2006. The Dangerous Wild Animals Act 1976 was enacte d to ensure that dangerous wild animals kept by private individuals (as was the fad in the late 1960s and early 1970s), were kept in circumstances that did not endanger the public while also safeguarding the welfare of the animals (Dangerous Wild Animals Act 1976, c. 38). The Endangered Species (import and export) Act 1976 is a legislation of the UK parliament that seeks to restrict the importation, exportation and sale of certain animals and plants deemed endangered as well as their derivatives such as elephant tusks (Endangered Species (Import and Export) Act 1976, c. 72). The Animal Health Act 1981 is a legislation enacted to prevent and deal with various diseases affecting animals under human care. It established inspection regulations by approved government official and also set up a means with which the government can aid in preventing and curing animal diseases (Animals Health Act 1981, c. 22). The Zoo Licensing Act was established by the parliament to regulate zoos through r egistration with local authorities. The act requires all zoos to be inspected and licensed thus ensuring that animals confined in enclosures are provided with a suitable environment that ensures that they can express their normal behavior. The act also lays out conditions that zoos must keep to prevent escape leading to captive animal being injured or compromising public safety (Zoo

Organization Theory, Design and Change Essay Example | Topics and Well Written Essays - 250 words - 6

Organization Theory, Design and Change - Essay Example This would go a long way in helping the organization to determine the interorganizational strategy that would help bring the bureaucratic costs and the transaction costs to the barest minimum. The organization must also consider the location of the sources of the cost of transaction that could have an effect on the trade relationship. This would help the organization to determine the exact cost of transaction and would also help them to choose the organization actions that would help minimize the costs of these transactions (Jones 82-83). Organizations also take into consideration the several linkage mechanisms that would be used in estimating the costs of transaction before choosing the interorganizational strategies. The bureaucratic costs of running the linkage mechanism are also considered before choosing interorganizational strategies. The organization would then consider the most suitable linkage mechanism that gives the lowest bureaucratic costs and savings in the cost of transaction at the same time. These are the factors that organizations consider before choosing the interorgaanizational strategies that would help reduce bureaucratic and transaction costs (Jones

Andrew Peller Limited Essay Example | Topics and Well Written Essays - 500 words

Andrew Peller Limited - Essay Example The costs of goods sold, excluding amortization includes the costs of finished goods inventory sold during the year, inventory write-downs and revaluations of agricultural produce at fair value less costs to sell at the point of harvest. In this regards, the costs of goods sold excluding amortization are classified as variable costs. The company carries property, plant and equipment at cost less accumulated amortization with the costs including the borrowing costs for the assets requiring a substantial period of time to become ready for use which are calculated on a straight-line basis in amounts sufficient to amortize the cost of building, vineyard infrastructure and machinery and equipment over their estimated useful lives. The fact that they vary with the useful life of the property, plant and equipment implies that they are classified as variable costs. The company classifies financial instruments into different categories with the company choosing not to apply hedge accounting for any of its derivative financial instruments. Consequently, the company nets transactional costs relating to long-term debt against the carrying value of the liability which is then amortized over the expected life of the instrument using the effective interest method. These costs are classified as fixed

Organization Theory, Design and Change Essay Example | Topics and Well Written Essays - 250 words - 6

Organization Theory, Design and Change - Essay Example This would go a long way in helping the organization to determine the interorganizational strategy that would help bring the bureaucratic costs and the transaction costs to the barest minimum. The organization must also consider the location of the sources of the cost of transaction that could have an effect on the trade relationship. This would help the organization to determine the exact cost of transaction and would also help them to choose the organization actions that would help minimize the costs of these transactions (Jones 82-83). Organizations also take into consideration the several linkage mechanisms that would be used in estimating the costs of transaction before choosing the interorganizational strategies. The bureaucratic costs of running the linkage mechanism are also considered before choosing interorganizational strategies. The organization would then consider the most suitable linkage mechanism that gives the lowest bureaucratic costs and savings in the cost of transaction at the same time. These are the factors that organizations consider before choosing the interorgaanizational strategies that would help reduce bureaucratic and transaction costs (Jones