Jackson Pollock :: Essays Papers

Jackson pollockJackson Pollock was an American abstract artist born in Cody, Wyoming in 1912. He was the youngest of his five brothers. withal though he was born on a farm, he never milked a cow and he was terrified of horses because he grew up in California. He dropped out of high school at the age of seventeen and proceeded to move to New York City with his older brother, Charles, and studied with Thomas Hart Benton at the machination Students League. Thomas Benton was already a great artist at the time in which Pollock studied with him. Benton acted like the father figure in Pollocks life to replace the original that wasnt there. Benton was known for his large murals that appear on ceilings or walls. Jack was a rebellious sort at all times, recalls his classmate and friend, artist Harold Lehman. He grew his hair long and helped pen a manifesto denouncing athletics, even though he had a muscular build up and the school wanted to put him on the football team, says former teacher Doug Lemon. Pollock always was upset with himself in his studies because he had troubles drawing things like they were so-called to attend to. From 1938 to 1942, Jackson joined a Mexican workshop of spate with a painter named David Siqueiros. This workshop painted the murals for the WPA Federal Art Projects. This new group of people started experimenting with new types of paint and new ways of applying it to large canvas. People say that this time period was when Jackson was stimulated with ideas from looking at the Mexican or WPA murals. Looking at ikons from Picasso and the surrealists also inspired Jackson at this time. The type of paint they used was mixing oil colors with paint used for painting cars. Jackson noticed that the shapes and colors they created were just as beautiful as anything else was. Jackson realized that you didnt have to be able to draw thoroughgoing(a) to make beautiful paintings. Jackson started developing a whole new way of painting that he had never tried before and his paintings were starting to look totally different from before. Jackson also started action paintings, which are paintings that are abstract, but get the word action from the way they are made.

Gerard Manley Hopkins Essay -- essays research papers fc

Gerard Manley HopkinsGerard Manley Hopkins is a reflection of his time period because his progress to represents realism, his work was different from what was expected, and his work had to do with religion. Although Hopkins is considered as one of the great poets of the past, he was non that appreciated during his time period. The only reason that we have his work today is because his friends held on to his work after his death and decided to publish it for him in 1918. Hopkins age was defined by the change from romanticism to realism. This was a slow change but it was one that was greatly needed by Hopkins. His work was not very well liked by people because it was about things that were against the church (Bloom p.90). During his time this was a big mistake, but in the same sense this visualised realism to its fullest. Although some of Hopkins poems seem disturbing, they are actually excellent pieces of work. He portrayed realism by only writing about things that were realistic t o him and his society. great deal did not accept Hopkins poetry because they did not like him they did not accept it because it went against everything they believed in. The church was the most important thing in peoples lives during this era and most of Hopkins work were about things that went against the church and its beliefs. Even though people did not accept his poems during his time, they are very well accepted now and are considered masterpieces of his era.Hopkins work was ve...

The Genesis of a Backcountry Identity :: Colonial America Colonization Essays

The Genesis of a Backcountry Identity In the northernmost American English1 colonial jazz and in the subsequent post- revolutionary American Republic, the ability to assimilate either individually or collectively into the hierarchy of power represented a continually evolving process. Previously, throughout Europes ancient rgime, a ridged hierarchy had dominated the social interaction of every facet of life and dictate that social positioning was a product of ones birth and not open to unwarranted acts of social promotion. With the opening of English colonization efforts in the new world during the seventeenth century, the ridged social hierarchy of the old world was transplanted to trades union America. Although the Puritan settlers of the Massachusetts Bay Area and the settlers at Jamestown came to North America with wildly divergent intentions, the two different groups nevertheless brought with them the social behaviors of the dominate English identity that they had both been accustom to. The geographical distance amidst England and North America, however, generated a logistically challenged environment that increasingly compelled colonial Americans to integrate their dominant English customs within the practical realities of living three thousand miles off from London. Maintaining traditional social order in the English North American colonies was therefore particularly problematic the farther west that English colonial expansion reached in North America. Consequently, in the ensuing one hundred and fifty plus years before colonial America entered the pre-revolutionary period in 17632, a gradual weakening of the traditional English hierarchical order of colonial life facilitated the development of a sectionalist conflict that would characterize the western expansion of North America.The loosening of traditional social controls in the English North American colonies affected nearly every aspect of colonial society, but along the expanding limit regi ons of colonial America the effects of the weakening hierarchys authority allowed a distinct frontier or backcountry identity to develop.3 At the forefront of the backcountrys collective identity lay the singular importance of land ownership because, as historian Alan Taylor suggests, the distribution of property would determine what sort of society would be reproduced over time as Americans expanded across the continent.4 Because property ownership ultimately represented the defining element for entrance into the governing ranks of early American society, some marginalized groups of white frontier settlers that were typically comprised of recently arrived immigrants, squatters, and tenant farmers, occasionally were compelled to rebel against the eastern colonial centers of authority. The Paxton

Lorraine Hansberrys A Raisin In The Sun Essay -- essays research pap

Lorraine Hansberrys novel, A Raisin in the Sun, revolves around a middle-class African-American family, struggling during World War II. By edition nigh the Youngers line up to life experiences, one learns many important life lessons. One of the aforementioned would be that a person should incessantly put familys needs in the beginning their own. There are many examples of this throughout the novel. Just a few of these would be the example of pity and her unhatched baby, Walter regaining the respect of his family, and Mama and her unselfish ways. The first even upt that shows one should always put family beforeoneself is the case of Ruth and her unborn baby. At first, Ruth is thinking about having an abortion, and has already paying(a) a five-dollar down payment to the doctor. She explains to Walter her reasoning for such drastic measures by saying, IIm sinister about this new baby, Walter. I nip maybe I better go on and do what I started I guess I unless didnt realize ho w bad things was with us I guess I just didnt realize.(87) Ruth is going to destroy this baby because she thumbs that she and Walter just do not have enough gold to support another family member, and feels that she and Walter will only bring the baby into a world of fighting. Beneatha also has influence on Ruths decision by asking, where is he going to live? On the roof?(58). Beneatha feels that if Ruth has another baby it would just complicate the quick situation, which is strenuous enough as it is. Later, even with all of this negative energy, Ruth comes to realize that she should not establish the life of her baby and decides to keep it. One of her reasons for this dislodge of heart is that her and Walter have been getting along much better, and their constant fighting was one of the main reasons she did not want to have the baby in the first place. Also, now that they are all wretched into a new house, there will be enough room for the baby. In the end, although having an abortion seems like an motiveless way out, Ruth instead thinks about the babys life rather than her own, and chooses not to terminate her pregnancy.Another example that proves this, is when Walter gives away his and Beneathas money to steal a liquor store, and loses it all. He because tries to get the money back by selling their new house to Mr. Lindner, although the only reason Mr. Lindner wants to sully it is becau... ... buy the family a new house so that Travis would have a better place to grow up. Mama could have spent that money on something she wanted, hardly instead bought something that would make the whole family happy. afterwards she buys their new house, Mama gives Beneatha $3000 dollars towards college and gives Walter $3500 dollars to better his afterlife. Mama has given all of the insurance money to the people she cares about, and kept no(prenominal) of it for herself. She thought about her childrens future and decided to invest the money towards a better li fe for them. This is a very unselfish act on Mamas part, a accurate example of putting family before oneself.Although sometimes people can get wrapped up in events that they feel only concern themselves, they should always take a moment to think about how their actions could be affecting the people they hunch forward. Friends will always come and go, hardly family is forever. If a person wants to stay stiff to their family, they have to consider things from both theirs and the other persons points of view. For love, people have to sacrifice things that they might not want to, but they have to love their families enough to help them before they help themselves. Lorraine Hansberrys A Raisin In The Sun Essay -- essays research pap Lorraine Hansberrys novel, A Raisin in the Sun, revolves around a middle-class African-American family, struggling during World War II. By reading about the Youngers true to life experiences, one learns many important life lessons. One o f the aforementioned would be that a person should always put familys needs before their own. There are many examples of this throughout the novel. Just a few of these would be the example of Ruth and her unborn baby, Walter regaining the respect of his family, and Mama and her unselfish ways. The first event that shows one should always put family beforeoneself is the case of Ruth and her unborn baby. At first, Ruth is thinking about having an abortion, and has already paid a five-dollar down payment to the doctor. She explains to Walter her reasoning for such drastic measures by saying, IIm sorry about this new baby, Walter. I guess maybe I better go on and do what I started I guess I just didnt realize how bad things was with us I guess I just didnt realize.(87) Ruth is going to destroy this baby because she feels that she and Walter just do not have enough money to support another family member, and feels that she and Walter will only bring the baby into a world of fighting. Ben eatha also has influence on Ruths decision by asking, where is he going to live? On the roof?(58). Beneatha feels that if Ruth has another baby it would just complicate the living situation, which is strenuous enough as it is. Later, even with all of this negative energy, Ruth comes to realize that she should not take the life of her baby and decides to keep it. One of her reasons for this change of heart is that her and Walter have been getting along much better, and their constant fighting was one of the main reasons she did not want to have the baby in the first place. Also, now that they are all moving into a new house, there will be enough room for the baby. In the end, although having an abortion seems like an easy way out, Ruth instead thinks about the babys life rather than her own, and chooses not to terminate her pregnancy.Another example that proves this, is when Walter gives away his and Beneathas money to buy a liquor store, and loses it all. He then tries to get the m oney back by selling their new house to Mr. Lindner, although the only reason Mr. Lindner wants to buy it is becau... ... buy the family a new house so that Travis would have a better place to grow up. Mama could have spent that money on something she wanted, but instead bought something that would make the whole family happy. After she buys their new house, Mama gives Beneatha $3000 dollars towards college and gives Walter $3500 dollars to better his future. Mama has given all of the insurance money to the people she cares about, and kept none of it for herself. She thought about her childrens future and decided to invest the money towards a better life for them. This is a very unselfish act on Mamas part, a perfect example of putting family before oneself.Although sometimes people can get wrapped up in events that they feel only concern themselves, they should always take a moment to think about how their actions could be affecting the people they love. Friends will always come a nd go, but family is forever. If a person wants to stay close to their family, they have to consider things from both theirs and the other persons points of view. For love, people have to sacrifice things that they might not want to, but they have to love their families enough to help them before they help themselves.

Vital And Dynamic Characters In A Tale Of Two Cities :: essays research papers

Vital and Dynamic Characters in A Tale of Two CitiesA dynamic character is one who changes greatly during the course of a novel. There are many fine examples of dynamic characters in all Dickens novels. Three of these characters are Dr. Alexandre Manette, Jerry Cruncher and Sydney Carton. Dynamic characters play a very unpatterned role in the novel A Tale of Two Cities by Charles Dickens.Dr. Manette starts his life as a young successful man but thence is traumatized by imprisonment and again becomes successful with the comfort of, his daughter, Lucie. Lorry rescues Dr. Manette from his prison in St. Antoine and essentially brings him back to life. At first Alexandre seems unstable and much erstwhile(a) than his years, but as Lucie nurses him back to life he transforms into the vibrant man missing throughout hers. heal Manette has no recollection of his successful past Doctor Manette, formerly of Beauvais . . . the young physician, originally an expert surgeon, who within the last year or two has made a rising reputation in capital of France (298). After his unnecessary imprisonment he is very weak and frail he had put up a hand between his eyes and the light, and the very get up of it seemed transparent (36). He is found in a dark garret hunched over a cobblers bench making enclothe to pass time. At first Lucie is apprehensive about approaching her father, but as she observes his actions she is overcome with joy she has now found her father whom she thought was out of work for seventeen years. As he spends more time with Lucie and Miss Pross he gradually gains more and more strength and is beginning to reach his capacities in life. This raw(a) life of the Doctors is an anxious life, no doubt still the sagacious Mr. Lorry sees that there was a new sustaining pride in it (253). The changes in Dr. Manette are not all by his own doing. He started life prosperous and fortunate, and after an ill-fated imprisonment it takes him a long while to strain the abi lity to endure life again.As the novel begins, one obtains the idea that Mr. Jerry Cruncher is an evil man, but during the course of the book evident differences are found in both his personality and his actions. One night when he comes home he devotes himself during the remainder of the evening to keeping a most vigilant watch on Mrs.

Vital And Dynamic Characters In A Tale Of Two Cities :: essays research papers

Vital and Dynamic Characters in A Tale of Two CitiesA high-octane character is one who changes greatly during the year of a novel. There ar many fine examples of dynamic characters in all Dickens novels. Three of these characters are Dr. Alexandre Manette, Jerry Cruncher and Sydney Carton. Dynamic characters play a very apparent role in the novel A Tale of Two Cities by Charles Dickens.Dr. Manette starts his life as a young successful man but then is traumatized by imprisonment and again becomes successful with the comfort of, his daughter, Lucie. Lorry rescues Dr. Manette from his prison in St. Antoine and essentially brings him moxie to life. At first Alexandre seems unstable and much older than his years, but as Lucie nurses him back to life he transforms into the vibrant man missing throughout hers. secure Manette has no recollection of his successful past Doctor Manette, formerly of Beauvais . . . the young physician, originally an expert surgeon, who within the last year or two has do a rising reputation in Paris (298). After his unnecessary imprisonment he is very weak and frail he had put up a hand between his eyes and the light, and the very bones of it seemed transparent (36). He is found in a dark garret hunched over a cobblers bench making shoes to pass time. At first Lucie is apprehensive about approaching her father, but as she observes his actions she is overcome with rejoice she has now found her father whom she thought was dead for seventeen years. As he spends more time with Lucie and Miss Pross he gradually gains more and more strength and is beginning to reach his capacities in life. This new life of the Doctors is an anxious life, no doubt still the sagacious Mr. Lorry sees that on that point was a new sustaining pride in it (253). The changes in Dr. Manette are not all by his own doing. He started life prosperous and fortunate, and after an cursed imprisonment it takes him a long while to accomplish the ability to endure life ag ain.As the novel begins, one obtains the idea that Mr. Jerry Cruncher is an evil man, but during the course of the book evident differences are found in both his personality and his actions. One night when he comes home he devotes himself during the remainder of the evening to charge a most vigilant watch on Mrs.

Enrolment System of Psu – Lingayen

CHAPTER I INTRODUCTION 1. Background of the Study Computers are al rough indispensable to close industries especially if it deals with voluminous records. Hence, in most academic institutions, the use of computers is an immense help in managing records and shoot downs. With the volume of files such as those from students records, finances, inventories, and others needed for its operation , the use of computer has made tasks simpler, faster and more efficient. Although most schools here in the Philippines have their computers, its functions are not fully maximized.Many still rely on the manual system of storing and retrieving files, thus in turn, make thrash laborious, time consuming, less efficient and requiring more manpower. The Pangasinan State University- Lingayen Campus currently uses the manual system of enrollment. For years, this system has been employed and has indeed been a muffled process on the part of the students as well as the staff in charged of enrollment. Thi s entails the long process of filling up take a craps in lead copies (student copy, lines copy and registrars copy), class scheduling, assessment of fees, and issuance of student records.The continued adoption of this usual manual enrollment system has caused numerous errors, gratuitous delays, and has ultimately made the entire enrollment system a slow process to contend considering the influx of students each year. The design, development and implementation of registrationAutomate Pangasinan State University Computerized Enrollment System is introduced to address this long-standing slow process of enrollment. 2. Objectives of the Study This project study aims to design, develop and implement EnrollmentAutomate Pangasinan State University Lingayen Campus Computerized Enrollment System.Specifically, the following statements will receive and string 1) the processes involved in the present system 2) the situation regarded as unwelcome and needing to be dealt with and overcome 3) a computerized solution to improve the current situation, taking into the account the task, purpose or specific activities as claimed by (a) registrar (b) department heads (c) campus executive officeholder. 3. Scopes and Delimitation The EnrollmentAutomate will be used by the Departments heads or the officer in charge for registration or assessing students during the enrollment period.It includes the enrolling of students, browsing of offered subjects, viewing the schedule and printing of the registration go where enrollment fees are included. In addition, both(prenominal) features which allows student to s buttocks registration form, students enrolled, offered subject, schedule viewer, printing queue are included. 4. Significance of the Study The EnrollmentAutomate will give the Pangasinan State University-Lingayen Campus a better and well-organized work of enrollment system. It will also make the work of the personnel in charge easy, fast, reliable cost and time efficient. Personnel.An increase productivity and minimized work load to be able to meet the other needs of the students. schoolchilds. An assurance for fast and accurate services provided by the university. 5. Definition of Terms Automate. It refers to the process of using applied science to execute a task with less human action. Campus Executive Officer or Department Head. This is the person responsible for the admission of new enrollees, transferees, shifters and second line of products enrollees. Enrollment. This refers to an act of recording the persons information to the official record of Pangasinan State University.EnrollmentAutomate. It refers to the proposed computerized enrollment system for Pangasinan State University Lingayen Campus. Information. This refers to the collection of related data. Technology. It refers to the tools, machines, and instrument that can help people execute their task efficiently and effectively. CHAPTER II REVIEW RELATED LITERATURE A. Related literatu re Nowadays the computer is one of the most efficient IT machines being used in every schools, offices, factories, and even households that society need to make work easier and faster.In a manual system, records are filed with the fear of folders and envelopes and are stored in cabinets whereas computer-base system deals with databases and database technology. Database is helpful in providing resources and ideas as an accurate basis of information regarding a problem. In school, it plays a vital role in student registration, class scheduling, and assessment of fees. Student registration is the first laborious task in the enrollment system. Using database will lessen the time of work for students and hasten the work of personnel-in-charge.Class Scheduling is a difficult task for the personnel, however, with the use of database time consumed to organize scheduling is minimized. Important functions of the database system include the world power to locate and access any item in the da tabase, to sort the data records into a desired order, and to link database files. The database approach is designed to overcome many of the disadvantages of file processing system. Databases are designed from an organization-wide viewpoint to minimize data redundancy.Databases are managed by a commercial system called the Database Management System (DBMS) MySQL (Structured Query Language) is a standard data definition and manipulation language for relational databases. A popular command driven interface that allows users to access data from a database by using designated keywords and attribute names. B. Related Studies There are number of previous studies which are related to the study being conducted and one of them was designed for Pangasinan National in high spirits check (PNHS) an automated Student Enrollment System developed by July P.Dela Cruz et. al which provides efficient and maintainable system for enrollment. The PSU-Open University Systems Registration and sound judg ement System (PSU-OUS RAS), which was designed in opthalmic Basic 6. 0, was used to retrieve and update the information and reports regarding registration and assessment. The system was developed by Johnabel Calixtro et. al on March 2006. The San Fabian National high gear School Information System developed by Jennilyn C. de Luna et. al on March 2006 and was designed using Visual Basic Programming Language.The system aimed to help the school clerk in storing student and personnel records to lessen the difficulties in searching, viewing, processing of records and regenerating reports. The Polong National High School and Faculty Information System by Canave, Deo et. al was designed to automate and eliminate the manual way of filing records as well as preparing and generating accurate reports and information of the faculty of the said school in the fastest possible way. C. Theoretical Framework Implementation of computerized enrollment system will travel up the enrollment process.To provide quick access from needed data, and to process efficiently erstwhile located, databases have been derived for computer use. Database is a collection of data or information in a form that may be accessed by a computer in several(prenominal) ways. It may be loaded into a mainframe computer for network access within an individual or an organization, such as system in admission, enrollment, grading and cashier. Designing a database considers several beta phase to pass through data definition, data refinement, and establishing relationship. The first phase is identifying the chief(prenominal) attributes.It also involves detailed examination in order to determine exactly what kind of information will be stored in the database. Next is to refine the initial list to form an accurate description that will be needed in the database. The last phase is to draw a relationship between the fields that can help to determine which fields are important from the not so important. Manipulati ng a database includes such function as querying the database to retrieve specific data, updating the database to reflect changes in the mini world, and generating reports from the data. As stated by Philipp J.Pratt in his book Database Management & Design, A user at a terminal interacts with the environment through the use of coherent transactions. A logical transaction, or simply, a transaction, is a user request to accomplish a single task. The application program processes the transaction by interacting with the DBMS on a logical record basis. CHAPTER III METHODOLOGY To come up with a better understanding and perception about the problems regarding the creation of the system, the proponent underwent some methods to gather important facts and details about the proposed enrollment system.First, the proponents conducted extensive interviews on the personnel-in-charge with the manual enrollment system. Thus, the proponents found out some problems encountered by the manual system. I n addition, they also obtained some suggestions and supplement which may help them in processing enrollment and upgrading the system. The proponents also requested sample of enrollment form. A copy of the manual system that was once used by the administrator was also inquired into in order for them to better understand the processes involved in creating for an automated enrollment system.Lastly, as additional radix to knowledge and resources, the proponents made some researches in the Internet and interviewed the registrar and students to gain some guidelines in creating the proposed system. The proponents researched about some helpful topics and codes which may help them in designing the system as well. Some related literatures regarding the study were also looked into and adopted some of these in creating the new system. A. Current System The existing processes are shown on figure A. 1. It illustrated the transactions being made by the student during the enrollment.It may note in existing enrollment system that the student essential(prenominal) follow several steps to get enrolled. A student must determine the student type whether he/she is an old or new, then start filling up registration form. aft(prenominal) filling up he/she selects subjects and schedule to enroll. After which, the enrollee go to faculty-in-charge for course check and assessment then return to cashier. Permit Complete Permit Passed all Requirements Student InformationSubject Selected Pay Fees Fig. A. 1 Current System B. Context Data Flow Diagram The objective is to pee a data flow model of the proposed system.The context diagram illustrates that it consists of several steps which provide the inputs into a system and receive outputs from the system. After the student must undergo with Admission System the enrollee must proceeds to enrollment process, first must passed all requirements like CET and interview. Then fill up pre enrollment form after that select subject, secondly go to personnel in charge for course check then the personnel-in-charge will encode to computer for assessment and verification. After getting the form proceeds to cashiering system. B. 1 Context Data Flow Diagram Bibliography BooksPratt, Philipp J. , A Guide to SQL (fifth edition). Ground Valley State University Unpublished thesis Julio M. Cervantes, Implementation of a Computerized Enrollment System, Unpublished Masteral Thesis. Hannam University, Daejon, South Korea,February 2005 Vincent John P. Fernandez, et al, Pangasinan State University OUS Registration & Assessment System. Unpublished Undergraduate Thesis. PSU-CAST, Lingayen, Pangasinan,March 2006 Jennilyn C. de Luna et al, San Fabian National High School Information System. Unpublished Undergraduate Thesis. PSU-CAST, Lingayen, Pangasinan,March 2006 Deo Canave et. l, The Polong National High School and Faculty Information System. Unpublished Undergraduate Thesis. PSU-CAST, Lingayen, Pangasinan. March 2005 Cleared Permit Student new Student Fill up Registration Form Checked Registration Form Course Check Subject Select Assessment Cashier Student Applicant EnrollmentAutomate Old Student New Student CET passers slip Passed Interview bsb Fill up Pre-enrollment form Clearance Permit Fill up Pre-enrollment form Files Assessment Select subject by Department Select subject by Department Course Check Course Check

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 write up organisation (NGAS) Manual presents the basic policies and procedures the new coding arrangement the countancy systems, books, registries, records, forms, reports, and financial statements and illustrative accounting entries to be adopted by wholly national presidential term agencies effective January 1, 2002. The objectives of the Manual be to prescribe the following . Uniform guidelines and procedures in accounting for government bullion and property b. New coding structure and chart of accounts c. be books, registries, records, forms, reports and financial statements and d. Accounting entries. Coverage. This Manual shall be apply 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 198 7 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 horrific expenditures, or uses of government monetary 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 accruement basis of accounting shall be used. down the stairs 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 imprac tical or when otherwise methods argon 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 commission 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 be system shall be adopted. (See Volume III, The Chart of Accounts) d. Books of Accounts. All national agencies shall maintain dickens ascertains of books, namely Regular Agency (RA) Books. These shall be used to record the know and exercise of lineup of hard currency Allocation (NCA) and other income/receipts which the agencies argon authorized to use and to deposit with Authorized Government Depository Bank (AGDB) and the National Treasury.These shall dwell of journals and ledgers, as follows Journals coin put acrosss Journal (CRJ) funds disbursemen ts Journal (CDJ) Check spendings Journal (CkDJ) everyday Journal (GJ) Ledgers General Ledger (GL) Subsidiary Ledgers (SL) for ? currency ? Receivables ? Inventories ? Investments ? Property, fix 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 function 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 right Statement of Income and Expenses Statement of Cash Flows no(prenominal)es to Financial Statements shall accompany the above tatements. f. Two-Money Column Trial Balance. The two money column trial balance showing the account balances shall be used. g. assignation and responsibleness. Obligation accounting is modified to simplify procedures in the incurrence and liquidation of stipulations and the recording of the budgetary accounts ( ap regionings and obligations incurred and liquidated). Separate registries shall be maintain to control the allotments and obligations for severally of the four classes of allotments, namely notes register of storage parcellings and Obligations Capital Outlay (RAOCO) registry of Allotments and Obligations Maintenance and new(prenominal) direct 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 put down in the books as debit to account Cash-National Treasury, Modified Disbursement ashes (MDS) and deferred payment to account Subsidy Income from National Government. i. Financial Expenses.Financial expenses such as bank charges, interest expenses, commitment charges and other related expenses shall be crumblely sort from Maintenance and Other Operating Expenses (MOOE). j. Perpetual Inventory of Supplies and Materials. Supplies and materials buyd for stemma consumption 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 at once to the discriminate 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 card game. For stamp down check and balance, the Accounting units of agencies, as well as the Property notes, shall maintain Supplies Ledger Cards/Sto ck Cards by stock play 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 hailing purposes.Bonus nonrecreational to the asserter 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 operational cost. n. Registry of worldly concern Infrastructures/Registry of Reforestation Projects.For agencies that construct public infrastructures, such as roads, bridges, waterways, railways, plaza, monuments, etc. , and invest on reforestation project s, a Registry of Public Infrastructures (RPI)/Registry of Reforestation Projects (RRP) shall be retained 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 accounts 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 of Assets. Serviceable assets no longer being used shall be reclassified to Other Assets account and shall not be subject to depreciation. q. Allowance for suspicious 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 sequester accounts.Cash shortages and disallowed payments, which become final and executory, shall be recorded under receivable accounts out-of-pocket From officers and Employees or 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. relate 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 sh all be recorded to the appropriate liability accounts. . Elimination of corollary and disconfirming 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 door 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 exotic currency and outstanding foreign loans shall be computed at the substitute rate prescribed by the Bangko Sentral ng Pilipinas at balance sheet date. The total cash deposits and foreign loans payable shall b e 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 rapscallion is the General Accounting Plan for national government agencies. The following accounting systems are . calculateary Accounts System b. advantage/Income and Deposit System c. Disbursement System and d. Financial Reporting System. 4 BUDGETARY ACCOUNTS work outary Accounts System. The Budgetary Accounts Sy stem encompasses the processes of preparing Agency Budget Matrix (antibal itemisationic missile), 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 telephone exchange Office (CO) issuance of Sub-SARO to Operating wholes (OU) by the RO and recording and monitoring of obligations.Budgetary Accounts. Budgetary accounts consist of the appropriations, allotments and obligations. Appropriations connect to authorizations do by law or other legislative enactment for payments to be do with funds of the government under qualify 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 deliver the goods sections. INSERT GENERAL ACCOUNTING PLAN for National Government Agencies Agency Budget Matrix (antibal te ndencyic missile). 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 preparedness of the ABM Area of Seq. indebtedness No. Activity Budget social unit Concerned rung 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. tonicity 1 The ABM shall contain, among others, the following information The amount to be tone endingd categorized under 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. promontory, Budget social unit 3 Reviews and signs Prepared by portion of the ABM. Concerned cater 4 Forwards the ABM together with a transmittal letter for the DBM to the Head of the Agency for contact/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 compliance with specific laws or regulations or is subject to separate approval or clearance by competent authority. In the case of agencies w ith decentralized accounting procedures, Sub-ARO/Sub-SARO is issued/released. put down 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 doze off (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 monitor 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 zeal 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 accredited-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 reference. Procedures for the Recording of Sub-Allotment Release Order (Sub-ARO) by RO/ OU Area of Seq. Responsibility No. Activity underlying 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-AR O. 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 Copy 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 AL OBS 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 conceptualisation 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 R ecording 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 Received portion of Box A of the ALOBS and affixes signature certifying that the allotment was received. 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 authorised which binds the government to the immediate or eventual(prenominal) 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 in spite of appearance 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/ Head 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 Staff for the training 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 porti on of Box A of the ALOBS and affixes signature. Forwards the ALOBS and documents to the Budget Staff for recording 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 affix 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 claims 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 advised 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 and 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 financial officer 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 Service 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. manners 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 Accrual Under the modified accrual basis, income of an agency is recorded as Deferred Credits to Income and t he appropriate receivable account is debited. The income account is recognized upon receipt of collection and the 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, all 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 Due from Officers and Employees is debited and when refunds are made, the same account is credited. Cash advances for salaries and wages shall be recorded as debits to the account Cash-Disbursing Officers and any refunds thereo f 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 ensuing 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 Due to NGAs, Due to LGUs or 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 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 Due to NGAs or Due to LGUs, as the case maybe. Deposit of Collections. All solicitation 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 the 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 NGA S 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 everyday 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 shall 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 Acc ounting 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 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 Unit11 Reviews and signs Certified slump by portion of the JEV. Forwards the JEV and documents to the Bookkeeper for recording in t he 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/ relinquish 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 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 Certified Correc t 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 official document 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 cop ies of dishonored checks. 2 Verifies the dishonored checks against the previous months 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 cancelled (date of Notice of Dishonor) per Bank Debit/Voucher No. _____ dated _________ 5 Retrieves CRR on file and records the dishonored checks wi th the ollowing notation To take up Banks 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 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 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. Not e 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 Accounting 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 estab lish 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 the 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 actuall y 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 ac tually 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 List of Unreleased Checks to be attached to the RCI. Procedures for Disbursements by Checks. Area of Seq. Responsibility

Pit and the pendulum analysis Essay

Edgar Allan Poes The Pit and the Pendulum takes place during the Spanish Inquisition. The morbid short story inhabit on an innocent mans fears coming to life after he is sentenced to death. The Pit and the Pendulum showcases the theme of terror and cruelty by developing descriptive setting, intense plot, and creative jeering. Setting is a major part of the thesis because it captures the proofreaders attention to see what the character sees. One of the around influential setting Poe creates is when the principal(prenominal) character is engulfed in total darkness. The quote, the blackness of eternal night encompassed me, help the reader fully imagine what it would be like to see absolutely energy creating a sense of terror of not knowing whats around. Another impactful setting was when Poe writes the pendulum scene. The pendulum quickly starts to descend swinging back and forth, all in all the while famished rats circle around you like predators waiting to devour whats left.Re ad AlsoTopics for an Analytical EssayThe theme, cruelty, is much than clear in this setting, trapping the reader in true suspense. Further much, Poe builds a sense of suspense and suspicion with the uncertainty of the fate that is to come to the main character. It seemed evident that mine was not, at least, the most hideous of fates. Through out the story the character always manages a way to cheat his death. However, that doesnt stop his torturers. With this in mind, Poe intensifies the plot by providing more nail-biting situations. For example, when the character has to choose his death. The walls are closing in on him, forcing him to either jump into the pit or get crushed to death. What could be more terrifying? The building up of the plot promotes the theme, terror, by having the main character make the ultimate decision. It is all too ironic the fact that despite all the characters best efforts to save himself, he fails because the enemy is there to impede them. For instance , when the motion of the hellish machine ceased and I beheld it drawn up, by slightly invisible force My every motion was undoubtedly watched.Free- I had but escaped death in one form of agony, to be delivered unto worse However, when he gives up all hope at the end of the story, he is surprised to have been saved by General Lasalle. The sick recognition of irony supports themes such as terror and cruelty by showing how the charactersucceeds only to fail, just to be saved in the end. In conclusion, Poe does an impeccable business organisation at developing the themes of terror and cruelty by truly including the reader in every aspect of the story. The Pit and the Pendulum by Edgar Allan Poe proves to be outstanding in all perspectives of settings. He always keeps the reader interested through the suspense of the plot. The irony in the story oozes out of every word. The themes are easy to hoof it out only because the story is so well developed.

The Disobedient Angel Gabriel

Angels throughout history have been orientn to have vital roles in the relationship mingled with cosmos and beau ideal. In incompatible religions such as Judaism, Islam, and Christianity, angels are shown to be the attendants and/or guardians of man and heralds of theology. The Bible illustrates that angels appear most of the time as ministers of God get out, though they make seldom appearances, angels usu every(prenominal)y appear to happen upon a forthcoming neverthelesst (Briggs). One groovy example on this is when an angel is used to deliver the good news to Mary about the descent of Jesus Christ.Through a message of an angel, Mary was able to know that she will be conceived by the power of the Holy Spirit and give birth to the boy of God. Though angels and demons are mainly in perceivable to world vision, artists often depict them as human beings with wings. Angels are argued to have no gender, therefore, most esthetic interpretations, particularly on film, depict a ngels as androgynous beings. Theologians conversely argue that angels do non have any physical give and only homely their presence by taking human appearance.Angels are as well as said to believe like cherubim who only comes in head forms and has no body at all (Kreeft 23). Aesthetic interpretations with religious themes have varied over time. The product of human imagination has branched out to a more surrealistic state. From novels demoralizing the foundations of the Catholic Church to motion pictures concerning angels disobeying God, and colossuss aiding humans, these interpretations appear to have tendencies close to being blasphemic, if not, fiendish. Nonetheless, it is important to scrutinize if such interpretations are reflections of personal belief or lesson of artistic license.The Bible in many accounts suggest angels are messengers of God, their prominence are evidently read on the birth and resurrection of Jesus Christ. The Bible also mentions of there is a certain angelic division for the good and the bad angels. The good angels frequently mentioned are Michael and Gabriel evil angels slowdown include Apollyon, Satan, and in more or less account Lucifer, who is believed to have once started an unsuccessful rebellion against God (Bamberger 23). In consideration to the aforementioned accounts, it is inevitable to ask, can angels disobey God?Interpretations of a ill-affected Gabriel have been portrayed in motion pictures such as Constantine and The Prophecy. Though the two are different in the manner of how the archangel is presented, both films show Gabriels angst over humanity. The two films show different expression of hatred but are kindred in motive that is anger over Gods applaud toward humans. There are certain reasons why it has come to rebellion and disobedience of Gods will. In the motion picture Constantine, the protagonist speaks to a fair sex who goes by the name Gabriel (who happens to be the archangel) who rejects Constant ines attempts to reconcile the angel with God.Gabriel in the motion picture refuses to go back to Gods grace for the reason that she believes Gods innate duty has some(a) selfish undertones. Gabriel is also driven to rebel because of apparent envy over humans, that God gives them salvation with ease. In her anger, Gabriel pledges to infect humanity with orchestra pits corruption stating that salvation should only be given to the noble and heroic, and that only happens in the time of disaster and terror. The Prophecy meanwhile revolves around Gabriel doing every factor necessary to end the angelic standoff war in heaven.Gabriels anger in the movie concerns the fact that humans have souls and angels do not, as such, humans can easily escape damnation. Gabriel in turn rages out on humanity by going drink to kingdom and attempting to capture a nefariousness soul. Simon, one of the good angels is however a few steps ahead of Gabriel as Simon captures the soul first and hides it in the body of innocent little Mary. Gabrielle because confronts Simon regarding the dark souls whereabouts, but the latter only answered that he hid it somewhere.Finally, Gabriel kills Simon by setting him on fire and ripping his heart out. This is one great sin against the will of God because taking away life from someone is indeed punishable and a clear manifestation of disobedience. The Prophecy and Constantine both disrupt the balance between heaven and hell or good and evil since primarily, angels and demons can wreak havoc without command from their respective superiors. In another note, the Bible and Christianity is focused on human obedience to the will of God and not on any unholy affairs.The films also defeat the purpose of harmony between God and Man, in such a way that Gods entrusted attendants on earthly affairs become the very evil that they are fighting against. Angel Gabriel on both films appears as a very unsympathetic being, as if he is or was never a herald of God to begin with. Though the two portraits of Gabriel vary, in Constantine, Gabriel is androgynous while in The Prophecy, Gabriel is a male. The film has implications of blasphemy given the extra- biblical ideas applied in the motion picture.In Constantine, the angel takes a human form this however does not comply to any theological aspect since Gabriel in the film is genderless. In this regard, how can an angel assuming the figure of a woman be androgynous? Gabriel in Constantine and The Prophecy is also corrupted by envy and arrogance, primarily on her refusal to come back to Gods grace. Apart from the obvious, Gabriel also shows despise for humans receivable to the gift of salvation. Humanity is made by God to be imperfect beings hence, it is natural for man to sin because of such imperfection.Angels are supposed to be Gods messengers or mans guide. In the Old Testament the expression sons of God always refers to angels (Job 16, 21 387). However, the film Constantine suggests that Angels can simply go down from heaven and simply burst out their flaming emotions on the imperfect humans. Regardless if the movies versions of Gabriel are fictitious or products of wild imagination it clearly defies biblical regard of angels. It is true that the bible indicates the existence of dark angels but why would filmmakers depict one of Gods messengers in such a vile manner.In the two films, the depiction of Gabriel is a good symptom that human imagination has crossed its limit. Furthermore, Gabriel, and angels generally serve as guardians, if they are to be portrayed in such an account, past there would no seven-day be a need for the term demons. Since angels can turn bad willingly, and raise hell on earth, the concept of angels is surpassed by depictions such as the ones in Constantine and the Prophecy. The depiction of Gabriel in Constantine and the Prophecy defies the very foundation that defines the scriptural concept of angels (Donner). Constantine and The prophecy are also satanic to some extent.Primarily due to the films portrayal of Satan in Constantine, Satan is set apart from the conventional depiction of the devil, though his act in the motion picture is free motivated by his corruption. Constantine imparts Satan as a helper, instead of a doom bringer as he helps Constantine hinder his son Mammon from conquering and bringing hell on earth. The reason of Satans aid is based upon his greed of losing his power as the ruler and perpetrator of all evil. Upon learning of his sons (Mammon) plot, Satan immediately sets aside all personal grudge and conflicts with Constantine to stop Mammon.In spite of Satans motive, the motion picture ultimately illustrates Satan as a helper, thereby fully grown him an element where he could be praised. It is considerably confusing for a demon to do such way of helping others. Since the first thing to enter in our mind when we hear the enounce is Satan is that there is no capacity for him to do any good at a ll. More Satanism implications and provocations are in the film Constantine particularly in the scene when time stopped upon Constantines imprimatur commission of suicide, Constantine would have failed in his act of redemption without the help of Satan.It seems the motion picture is explicating that Satan has a similar power to that of God. He can also make things possible according to his own power. The Prophecy also represents Satan in an unconventional manner, but Satans opposition in the film is through Gabriel. The motion picture illustrates Satan exerting efforts to save the world as the protagonist Thomas tries to stop Gabriel from bursting out his hatred of human beings thereby unleashing hell on the human realm. Satan also gives his ideas on how to defeat Gabriel in his devious plot of destruction.In The Prophecy, though Satan is driven by a threat, he still helps Thomas. Satan helps Thomas to prevent Lucifer from employing his plan because another angelic revolution will unleash another hell, and that makes two hells. The concept of two hells will disrupt the balance of good and evil. More importantly, Gabriels plans will destroy all creation his presence on earth is already trespassing on the human realm, since he has no message to deliver. Then he plans to create a path of destruction? Why not simply create a character based on the natural order?It is clear that the makers of both films thrive for ingenuity by thinking of a concept that they think is original. However, they have failed to do so since they destroyed the true nature of an angels purpose. They also ruined the true nature of Satan by giving him a different tendency and making the latter choose a lesser evil. The devil in the Prophecy persuades Thomas to use Gabriels need of faith against him. The reason given by Gabriel in starting a war is that God no longer speaks to him, while in Constantine, Gabriel refuses to reconcile with God because pride and envy.The two conflict on their r easons but they still turned their backs on God. The Prophecy and Constantine is about a war concerning supernatural elements, in this end it is notable to feel the absence of God in both motion piheraldctures. The prophecy though has its implication on faith, specifically on the strategy the devil taught to the main character Thomas, it does not emphasize on God Himself. Constantine conversely insinuates Gods intervention, particularly on the scene where Constantine is saved by a light upon his second commission of suicide.Constantine also gives reference to God as he is shown praying in one scene, though Gods name is never mentioned in the prayer. In The Prophecy meanwhile has no particular mention of Gods intervention on the angelic wars. The only remark on God in the Prophecy is on Gabriels explanation that God does not speak to him anymore. The film in this case is biased since it has its emphasis on the archangel Gabriel and Satan, but does not have any representation of God, even any account of Gods involvement in the motion pictures plot.In the motion pictures disregard for God, the film has managed to misunderstand Gods will. Mammons birth in the human realm requires to be willed by God, in this particular scenario, it appears that the film is insinuating that it is Gods will for Mammon to be born on this earth to start creating a hellish kingdom. It is furthered by the fact that Gabriel prevented such abhorrence from not happening since he murdered Constantines assistant (Kramer) who is trying to stop Mammons earthly cross over from happening.In Kramers act, it is confusing if it is a dilemma whether is a good deed to stop Mammon from crossing over or defiance to the arguable will of God. The two motion pictures gave out manifestations of Angel Gabriel in a different perspective. The stereotypical notion about him as an angel who always does good deeds and is ever faithful to God is changed by the films. Gabriels image form the bible is one who alw ays helps in delivering the good news.He is the angel entrusted to reveal to the Jewish Pharisee and Priest Zechariah that he will have a son (John the Baptist), He was also responsible for The Annunciation revealing the birth of Jesus to Mary and according to later legend, he is also the unidentified angel in the retain of Revelation who blows out the horn to announce the Judgment day. However, The Prophecy and Constantine gave out a different version of Gabriel who counterattacks God for his own sets of reasons. This is done through the intercession of the devil. In the prophecy Gabriel looses his faith on Thomas and he also stated the reason for starting the war.He felt useless because God no longer speaks to him. In Constantine, Gabriels pride and envy made it hard for him to have reconciliation with God. In any case, Constantine and the Prophecy have failed to acknowledge God by destroying the balance of good and evil, defeating the purpose of angels and demons, and giving a positive treatment of Satan. The films gaps on the true sense of angels and Gods will do not even hold up to any perspective or belief that involves the two important elements. Moreover, the ambitious imaginative intents of the film only showed that human imagination have underlying satanic and tendencies of blasphemy.

Global Business Cultural Analysis: Singapore Essay

AbstractThis research paper will conduct a comprehensive cosmos(a) line of merchandise Cultural compendium of the nation of capital of capital of capital of capital of capital of capital of Singapore. The paper will point out the complexities of the family the US should consider in the beginning deciding to conduct employment in Singapore. The analysis will explore the major elements and dimensions of Singapores enculturation, how these elements and dimensions atomic deem 18 integrated by locals conducting product line organization in the nation of Singapore, how these factors comp ar with US culture and course, and address implications for US businesses that wish to conduct business in Singapore.History and GeographySingapore, or the Republic of Singapore, was founded in 1819 as a British trading colony. It is located on the major sea route between India and China. Singapore is known today as unriv onlyed of the some prosperous countries and boasts the valets busiest p ort. It is c skimpy and high societyly, and since becoming an independent country, Singapore is one of the least corrupt countries in the world. Be pass water of such positive characteristics, multinational countries seek to do business in Singapore. Singapore, officially the Republic of Singapore, is a southeastward Asian city-state off the southern tip of the Malay Peninsula. Singapore is a parliamentary democracy and gained its independency in 1965. It is a multi-racial, multi-lingual, and multi-religious society consisting of four official languages English, Chinese, Malay, and Tamil. Under the leadership of Lee Kwan Yew as prime minister, Singapore has developed into one of the cleanest, safest, and most economicalally prosperous cities in Asia. Singapore is the worlds fourth leading financial center, and its port is one of the quintuple busiest ports in the world (De Prato, 2013). In ordination to understand the development of Singapore, we must first take a look into Si ngapores history. During the 16th and 19th century, the Malay Archipelago was taken oer by the European colonial powers.The Dutchcontrolled most of the ports in the voice and established a monopoly over trade within the Archipelago constituent. At this time, Sir Stamford Raffles was appointed police lieutenant Governor of the British colony. During his reign, the trade route between China and British India passed through Archipelago. Raffles hoped to gainsay the Dutch re unyieldingions on trade by source a young port. Once he received the funding, Raffles found an island that possessed a natural deep harbor, fresh water supplies and timber for upcoming ships. The island was named the Lion City. According to legend, when the Prince of Palembang, Sang Nila Tama, landed on the island, he saw an animal that was probably a tiger, but now he mistook it for a lion, and so he named the island, Singa Pura, or Lion City (Singapore terra firma Report, 2003). Raffles rallied together with Temenggong Abdur Rahman, who headed a small Malay settlement, signed a treaty giving them rights to establish a trading port. after(prenominal)wards the treaty was signed, modern day Singapore was established. The people of Singapore made up around 1000 in population and, callable to migration from Malaya and different parts of Asia, population grew to 100,000. Raffles was prohibited from collecting port duties during the beginning operations of the port because the port was a free port. This recents rotate quickly and by 1825, trade volume increased.A second treaty was signed by John Crawford in 1823, giving the British access to a good deal of the land and subjecting the island to British law. Under this law, Singapore had to take into account Malay customs, traditions, and religion. In 1826, the British settlements of Malacca, Penang, and Singapore were combined to institute the Colony of the Straights Settlement (Business fountain Complete, 2012). In the years betw een the 19th and the 20th centuries, the British established protectorates over the Malay sultanates on the peninsula. Large scale rubber and tin action as well as a system of public administration were developed during the British rule. The British had much control until World War II. afterward the war, territories of peninsular Malaysia joined together to form the Federation of Malaya in 1948. In 1963, the British colonies of Singapore, Sarawak, and Sabah joined the federation, which was renamed Malaysia (Business Source Complete, 2012).After becoming independent, Singapore feeld umteen dangers the threat of an attack by the Indonesian forces and forcible re-integration into the Malaysia Federation on unfavorable cost. Singapores survival was in question. Unemployment,housing, education and the overlook of resources and land were also pressing problems. Singapore then joined the unify Nations and the Commonwealth. Sinnathamby Rajaratnam was prime minister and he helped wit h developing diplomatic relations with other countries. The military service and manufacturing sector grew. Singapore also attracted big oil companies like Shell and Esso. Education became a major focal point and English was adopted as the language of instruction. The government also emphasized training to develop a to a greater extent suitable workforce.What be the major elements and dimensions of culture in Singapore? dialogueCulture represents the historical experience of a people, is embedded in their institutions, and shapes their attitudes and expectations about the world (Zakaria, 2012). First, lets begin with communication. Singapore has four major communicate languages Malay, Mandarin Chinese, Tamil, and English. English is the most common language spoken which is very important in terms of conducting international business. Most of the schools in Singapore acquire English as the first language. These two factors create a favorable advantage to doing business in Singa pore. With Singapores port being one of the busiest in the world, English teaching and English speaking has proven to be a positive factor in conducting business. A business partner, with good English speaking background has very little difficulty in communicating with locals. Another positive factor besides Singapores multilingual background is its multi-ethnic blend. ethnical Chinese people speak both Mandarin and English. This enables them to have access to the Chinese market. And its easier for importers, exporters and vestors to do business with ease. Ethnic Indonesian speaking people provides better access to the market in India.Singapore whitethorn be a small country but its diverse culture help to create a country that is able to thrive in a very competitive market. When considering doing business with them, note a few characteristics that are important aspects of completing business successfully. Non-verbal communication is just as important as verbal. Singaporeans rely on facial expressions, tones of voice, and posture when interacting with a business partner. And they sincerely trust these non-verbal messages. Singaporeans rather think I will try or I will see what I cando rather than say no. This is what they call saving face and maintaining harmony. They believe in silence. One should pause before responding to show actual thought has taken into consideration before answering. Greetings are ground on age and ethnic origin also. Younger Singaporeans shake hands with everyone while older Singaporeans are more reserve. In Ethnic Chinese, men and women shake hands but it is custom for the woman to extend her hand first. In Ethnic Malay, men shake hands with men but not with women. Muslim men do not touch women in public. It is more appropriate to use the salaam bowing of the head greeting worshipMost modern states have policies for the anxiety of religion (Lin, 2012). For those with diverse religious comm unities, such as Singapore, the questi on of how to ensure the peaceful coexistence of various religions becomes an important challenge for the governments concerned. (Lin, 2012). In an effort to maintain brotherly stability and political power, the government introduced various measures, such as the White Paper on Maintenance of phantasmal Harmony (January 1989) and the White Paper on Shared Values (Ping, 2012). The major religious identifications in Singapore are Christianity, Buddhism, Islam and Hinduism. The origin of Christianity trace back to 1965 after Singapore gained its independence. English was the official language of Singapore, churches could easily communicate the gospel. Local laypeople and ministers became involved in establishing churches, Christian ministries and missionary schools. Missionary schools were established to produce the next generation of leaders. The National Council of churches was the first organization established to represent Christians.The Singapore Industrial Mission was establis hed in 1966 to help promote the vision and the create of a viable world and mature community to help the community to become a participant and creative community organized for the interest of all and, to foster new social values that would help in cultivating inter-racial community understanding and immobilearity (Goh, 2010). Today, Christianity still exists in Singapore with majority of the members being of Protestant denomination and the rest Catholic. Christianity is viewed as one of affluence, progressive value and an international flair. Buddhism originated in India when Siddhrtha Gautama or Buddha went into meditation for 49 days and upon awakening, he hadcomplete insight into the cause of suffering and he knew the steps necessary to eliminate it. The Four Noble Truths became his teaching.They are 1) there is suffering (dukkha), 2)there is a cause or origin of suffering (samudaya), 3) there is an end of suffering (nirodha), and 4) there is a path out of suffering (magga) w hich is the Noble Eightfold Path, (Ong and Chang, 2012). Buddhas teaching are not just ethical guidelines but offer a grand insight into nature of reality. Buddhism, which was regarded as a newfound religion, became prevalent in the writings of travelers as well as philosophers and it was soon established as an academic discipline within various universities and colleges towards the close of the century, (Aljunied, (2005). Islam is a religion of peace, love, harmony, and tranquility for all human race (Tahir, 2012). The Almighty Allah revealed in the Quran, the Islamic Holy Book, guidance of humankind. The main focus of all the teachings of prophets is on the creation of a virtuous being, (p. 120). In outrank to become a muslin, faith in all the prophets or a revealed book is necessary. The first prophet was Hazrat Adams and Hazrat Muhammad is the last prophet revealed by the Almighty Allah. After World War II and Singapore gaining its independence, Muslims became a minority delin quent to the separation. Muslims were deprived of many social advantages and prestige they were once accustomed to.Racist feelings began to form among the people. Muslims formed the Dar Al-Arqam society in an effort to confront the cause of the Christian missionaries who were trying to convert individual faiths. The Dar Al-Arqam was formed with the objective of having a place where the new Muslim converts could get together and develop the fraternal, religious and social relationships among themselves. Official Hinduism is dominated by Agamic, Shaivite precepts and exampled by the elite in Singapore, (Sebastian, 2008). Sinha has argued that a macroscopical number of Hindu reformist organizations have established a presence in Singapore since the 1970s and that many of the adherents of these organizations refer to themselves as Hindus but delimitate the category in doing so by assigning new meaning to it, (Sebastian, 2008, p.75) They are considered a minority but make their prese nce known by holding public festivals, establishing temples, and locals have established what they call, Little India. Today, there are many temples dedicated to Hindu gods and goddesses. The Hindu Endowments gameboard and The Hindu Advisory Board are set up by the governmentin order to monitor Hindu affairs.Values and Attitude, EthicsSingapores culture is based on Shared Values and Confucian Ethics. Asian cultures are distinguished by a set of values that include obedience to authority, intense authenticness to groups, and a submergence of individual identity. It is the states attempt to unite its people through the vision of a dual-lane fate. The ideal of a dual-lane fate is expressed by the state developing institutional and conceptual contexts in which different communities can foster ties and shared practices while preserving religious and ethnical differences (Tan, 2012). Because of multiracialism in Singapore, Deputy Prime Minister Goh Chok Tong created a vision of Our S hared Values, which are intended to be shared by all Singaporeans, regardless of ethnicity, religion, and other differences. The Shared Values consist of the following five broad teachings * nation before community and society before self* family as the basic unit of society* community support and respect for the individual* consensus, not conflict* racial and religious harmonyConfucian is based on the same theory. Confucianism upholds the rudimentary belief that every individual possesses the right to human dignity and equality (Tan, 2012).EducationIn 1997, National Education (NE) was added to the curriculum to strengthen the messages of moral and citizenship education, especially those to do with young Singaporeans attitudes to the country. National Education takes the form of school activities distributed throughout the school year. Its messages are also incorporated in school subjects wherever appropriate, and comprise the following Singapore is our homeland this is where we belong we must preserve racial and religious harmony we must uphold meritocracy and incorruptibility no one owes Singapore a living we must ourselves defend Singapore and we have confidence in our future, (Han, 2007 MOE, 2004a)How are these elements and dimensions integrated by locals conducting business in Singapore? CombatingCorruption brain corruption is imperative for legal scholarship, both as an intellectual subject and because corruption impedes the operation of law in much of the world and inflicts damage on well-being, governance, and quality of life (Nichols, 2012, p.145). Corruption inflicts substantial damage to a nation. It weakens the government and causes poor decision making. It also affects the composition of the decision maker. Corruption causes economic fragility, it degrades the connection between the government and the people, and it degrades the quality of life. The Transparency Internationals Corruption Perceptions Index was developed by Johann Lambsdorff, and is used by specialist in order to find out how much corruption there is within a country. According to the index, Singapore scored 9.3 which means Singapore effectively is among those countries with the least amount of perceived corruption in the world (Nichols, 2012, p.151).Gender discrimination and job related outcomesWhen considering doing business in Singapore, expect to encounter female business partners. Female Singaporean business owners have at least 10 years schooling, while 35 percent held first or postgraduate degrees, 15 percent had nonrecreational or polytechnic qualifications and 50 percent had completed secondlevel education (Ramon, Valerie, 1999). The five major factors which best motivate Singaporean female business owners in particular are (1) the perceived presence of a business opportunity (2) the desire to put their knowledge and skills into use (3) the need for freedom and flexibleness (4) the desire to achieve personal growth and recognition and (5) the need to make more money for financial independence (Ramon, Valerie, 1999 see also Teo, 1996). Although the Singaporean women get hold of to become members of the working population, society still expects the role of traditional women in the household to be played, particularly as wife and mother. The working women still face the conflict of work and family and despite the number of rising educational level and attainments, Singapores female managers are still fewer in number when compared to males.From a Confucian PerspectiveSingapores state vision, Shared Values, resemble Confucian values. How do they differ? Confucian does not recognize courtly and political rights. Confucian upholds the idea that every individual possesses the right to human dignity and equality. For Confucians, social relationships are characterized by social positions, or roles, and social positions are defined in terms of obligations, (Nuyen, (2008). Confucian core teaching is the ethical idea of a noble person, the virtue of humanity, and the process of self-cultivation. Confucian values are group identity, duty consciousness, personal discipline, consensus formation, the priority of collective interests, and emphasis on education and pragmatism (Tan, 2012, p. 462). These values recognize cultural differences. From a Confucian perspective, shared values should not be regarded as a religion in the sense of being a faith system. Shared values should tolerate nonreligious. some of Singaporeans religious teaching are compatible to Confucian.How do both of the above items compare with US culture and business?CommunicationCommunication is one of the most important factors when considering doing business with Singapore. Due to the fact that English is the most common language spoken in Singapore, this has made conducting business with the unify States easier. Understanding other factors will aid communicating with business partners. Communication differences can be found between the two count ries. Singapore is a high-context country while the unify States is considered a low-context country. In high-text, both the sender and the speaker are involved in the context and each are expect to interpret the conversation with ease. In low-text, what must be said, will be said. As I mentioned earlier, in Singapore, non-verbal communication is just as important as verbal. Singaporeans rely on facial expressions, tones of voice, and posture to understand someone who is conducting a business transaction. And they really trust these non-verbal messages.Americans prefer comparatively little touching and relatively large personal space. Singapore is a collective society and the United States is a highly individualistic society. Therefore, Singaporeans belong to in groups and rely on loyalty to between one another. In the United States, Americanslook after themselves and their families. Communication between Singapore may be different but with interpretation and knowledge, a prosperou s business relationship can be formed.ReligionThe major religion in the United States is Christianity. Singapore is very diverse. There are four major religions in Singapore, Christianity, Hinduism, Buddhism, and Islam. Americans are becoming more tolerable of one another beliefs. Religion should not be a problem when doing business in Singapore because the United States is more tolerable of different religious beliefs. And with Singapore and the United States both identifying the freedom of religion, mutual respect should be given to any religious background. It is good practice to become familiar with religious backgrounds in order to conduct business more effectively.Ethics singleism pertains to societies in which the ties between individuals are loose everyone is expected to look after himself or herself and his or her immediate family. Collectivism pertains to societies in which people are integrated into strong, cohesive in-groups from birth that continue to protect them in ex change for unquestioning loyalty (Hofstede 1980). Based on these theories, we assume that compared with individualist cultures, managers in collectivist cultures are relatively less likely to follow social norms such as honesty, integrity, and law obedience. When there is a conflict of interest between corporate insiders (the in-group) and outside investors (the out-group), managers may prefer corporate insider interests, resulting in higher(prenominal) agency costs in collectivist cultures (Zhang, X., Liang, X., & Sun, H., 2013).Values and Attitudes, EthicsWhen it comes to values and attitudes of Singaporeans and Americans, we must remember Singaporeans are group oriented and Americans are concerned with making a living for themselves. Singaporeans respect higher authority where Americans live by the saying, liberty and justice for all. Singapores first Shared Value principle is, nation before community and society before self. This is opposite of the American value system. America n shared values consist of Americans working, talking about their achievements, andearning pecuniary rewards. EducationIt is mandatory to serve up school in the United States. It is mandatory for primary age students to attend school in Singapore. If the child does not attend school, it is a criminal offense. Both the United States and Singapore have primary, secondary, high school and education beyond graduation. Today, the United States government provides sponsorship for Singaporeans to attend schools in the United States. These students attend the most prestigious schools such as, Harvard, Cornell, and Stanford. Singaporeans are noticed for their high achievement in math and science. The United States government offer scholarships to outstanding Singapore students. The number of Singaporeans studying in the United States reflects that Singapore and the United States relationship could not be any better.Hofstedes AnalysisUsing Hofstedes stupefy cultural analysis model is one wa y to understand the difference in culture between Singapore and the United States. From 1967 to 1973 Geert Hofstede applied the subset of cultural dimensions to the cranial orbit of business management, segregating them into independent areas to be further divided in order to get a more precise understanding, Satterlee, 2009, p. 56). He analyzed a information base of employee values from IBM which covered more than 70 countries. Hofstede included world-beater Distance Index, Individualism, Masculinity, Uncertainty Avoidance Index, and Long-Term Orientation. Singapore scored higher in Power Distance Index. This means that members of organizations rely on their higher ups for authority rather than making decisions for themselves. Relationships are unequal between people. The United States scored higher in Individualism. Singapore is a collective society. The Americans are more concerned about individuals or themselves. Singapore scored in the middle in the Masculinity Index but ten ds to lean more to the feminine side. This shows a modest, humble, and softer aspect of culture. The Uncertainty Avoidance Index is the level of tolerance for uncertainty and ambiguity within the society.Singapore scored low. Singaporeans abide by the rules due to high PDI. Singapore has many fines. The Americans operate on the idea of freedom of expression and do not require a lot of rules and strict laws. The last dimension isLong-Term Orientation. Long-term orientation refers to long-term versus short-term orientation toward the future, (Boonghee, Donthu, and Lenartowicz, 2013, p. 194). Singapore scored in the middle of this Index also. Singapore is showing an considerable economic success. Singaporeans are showing a way to do things. The United States has seen signs of economic growth in Singapore and, by using Geert Hofstedes five dimensions to further understand the country, business relations are sure to continue in the future.What are the implications for US businesses that wish to conduct business in that region?Singapore and the United States are close strategic partners. Singapore is the United States 15th largest trading partner and 11th largest export market. United States investment in Singapore is over $116 billion and Singapore has $22 billion of foreign direct investment in th United States. Job creation and economic development in Singapore due to American companies using Singapore as a regional base for doing business.U.S. Trade with Singapore and ASEANSingapore sees in the United States an economic partner and security ally that offers the most present value, hence motivating it to forge a free trade agreement as well as foster a military strategic partnership (Page, 2007). Economic conditions, an urgent demand for security, and fear of diplomatic isolation, are factors that lead to the United States and Singapore to put into effect the United States-Singapore Free Trade Agreement (USSFTA). There were other extenuating circumstances that a lso drove the United States and Singapore to sign the FTA, most notably their common frustration with the stalled multilateral trade liberalization during the WTOs first decade the sluggish progress in the regional economic integration within the respective free trade region of ASEAN and the Free Trade Area for the Americas the inability of the 21 APEC members to come to binding terms as to the way the ambitious Bogor agenda can forge Pacific Basin economic integration Singapores desire to spur ASEAN cohorts to bear upon faster with market opening the US desire to bind the right of preferential access to the worlds largest market to Washingtons world(a) security agendaand finally, ASEANs inability to keep political risk low to discourage capital flight (Page, 2007).The agreement was signed by the president of the United States, George Bush and Prime Minister Goh Chok Tong, May 2003 in Washington, DC. Both the United States and Singapore benefit from the signing of the FTA. With a population of 287.7 million and a per capita income of US$36,273, the United States can provide a strong economic stimulus which is badly needed during these times of sluggish regional growth and uncertainties (Tongzon, 2003).U.S. sands combat ships (LCS) in SingaporeIn early 2012, US flexible basing in the region inched forward when the United States requested concurrence from Singapore to position up to four littoral combat ships (LCS) to Singapore by 2016 (Dalpino, 2012). The primary missions of the (LCS) are antisubmarine warfare, mine countermeasures and surface warfare against small boats. The Singapore military agreed to allow the naval ships to deploy in Singapore. The United States and Singapore navy will work together to finalize the process. Previously, Singapore had agreed to deploy two ships. Agreeing to deploy a total of four ships will strengthen U.S. engagement in the region. This is another strong in implication that the U.S. wants to conduct business in Singapore .U.S. Foreign Domestic Investment (FDI) AnalysisForeign Direct Investment (FDI) refers to an investment made to acquire lasting interest in enterprises operating(a) outside of the economy of the investor. The investors purpose is to gain an effective voice in the management of the enterprise (Journal of US-China Public Administration). While no standard part of ownership exists, most nations consider the threshold to be within the range of 10 to 25 percent. The US Department of Commerces FDI ownership is 10% (Satterlee, 119). Most companies seek out foreign investments as a way to gain a better return for their money. So, the company is looking to expand in global markets but what about the local economy? Do local firms benefit from FDI? Spillover effects and linkages play a key role in this determination. Spillover effects relate toincreased productivity benefits of local firms and engineering science diffusion from multinational enterprise (MNEs) to the domestic economy. Up unti l the 70s, attitudes toward MNEs were hostile. Governments have since changed their policies pertaining to investors entering the local markets due to the potentially positive impact of FDI. Governments attempt to attract FDI expecting to increase the productivity of local firms. Intangible assets, such as knowledge and technology are spilled over to local firms.It is believed that local firms benefit from superior knowledge of product or process technologies or markets without occurring a cost that exhausts the whole gain from the improvement (Asian sociable Science, p.68). In addition, the Asian companionable Science journal explains how MNEs set up direct linkages to suppliers when entering through FDI (Stephan, (2013). Linkages are non-equity relationships with suppliers or customers and are a significant channel for knowledge diffusion. When MNEs enter the host country, local firms do not have knowledge about technical innovation or it may be too costly for them. This leads t o locals feeling a sense of uncertainty, which is an example of knowledge confusion. Another example refers to the movement of labor. MNEs may provide more training for their employees and invest in staff development than local firms. This builds more human capital. The spillover occurs when these MNE employees move to other local firms and transfer their gained knowledge to local firms, increasing the locals productivity. Another example of the spillover effect on locals refers to increased competition. When MNEs enter the market, local firms are forced to become more efficient. Local firms have to update their technology or use it more efficiently in order to become more competitive.This could yield productivity gains and also increase the speed of adoption of new technology. Increased competition can also lead to productivity losses for local firms. This article gives an example of how a study of 4000 Venezuelan companies that the productivity of all domestically owned firms dec reases when FDI increases. The presence of MNEs lead to a loss of market share and referred to this loss as the market stealing effect of MNEs. The presence of MNEs may lead to crowding out of local firms.SWOT AnalysisStrengths? Singapore is the fifth least corrupt country in the world. ? Strikes and labor protests will remain rare, if not absent, for the foreseeable future. Weaknesses ? The government censors the media and limits the distribution of foreign publications. Opportunities ? Owing to the lack of progress at the WTO, the government has committed the country to sign 18 symmetric free trade agreements with 24 trading partners. ? Singapore has one of the best business operating environments in Asia.Threats? The city-state has previously been identified as a draw a bead on by Islamist militants from neighboring Indonesia and elsewhere, (Singapore Defence & Security Report, 2013).ConclusionAs stated earlier, Singapore is known today as one of the most prosperous countries a nd boasts the worlds busiest port. It is clean and orderly, and since becoming an independent country, Singapore is one of the least corrupt countries in the world. It is a multi-racial, multi-lingual, and multi-religious society consisting of four major languages and four major religions. These factors aid in having successful business relation. By identifying cultural similarities and differences, Americans can benefit from the structure of the Singaporean family values. Americans are known for making money kind of of building relationships and establishing strong social bonds. There is opportunity for economic growth within the Singaporean region. The United States has already recognized the prosperity within the region and has built on that knowledge. The United States and Singapore will continue to develop a better relationship in the future and form a solid base for amicable relations between the two countries.ReferencesAljunied, S. (2005). Sir Thomas Stamford Raffles Discour se on the Malay World A Revisionist Perspective. SOJOURN Journal of Social Issues in Southeast Asia, 20(1), 1-22. http//search.ebscohost.com.ezproxy.liberty.edu2048/login.aspx?direct=true&db=bth&AN=17381757&site=ehost-live&scope=siteDalpino, C. (2012). US-southeast Asia relations Conflict in the east Opportunity in the west. Comparative Connections, 14(1), 57-67,152-153. 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