Thursday, January 31, 2019

How Does The Writer Create Atmosphere In The Novel The Woman In Black E

How Does The Writer Create Atmosphere In The Novel The cleaning woman In Black and the Short Story The Signalman?The Woman In Black and The Signalman are both of the same genre crime/ mite stories. This genre is ideal to create a distinct standard atmosphere for the reader to be drawn into. The atmosphere the authorcreates for the reader is do so by mainly 2 things. Firstly, the voices, descriptions of apparitional presence, disbelief of thecharacter or narrator and their uncertainty or awe of conflict.Secondly, the stage setting, the type of setting chosen is very importantand the way in which the author describes it in like manner.When we crack up either of these stories we come to expect certainfeatures from this genre. Both ghost stories have a derelict andisolated setting, very common in a ghost figment. Also, many points areset in muddied and enclosed spaces, where there is an inability to seeclearly. Descriptions are used a lot, especially descriptions ofdarkness, str angeness and coldness. In both stories, there is asupernatural presence that is for the most part unexplained, barely issomething the narrator can both see and hear. There may be a sense ofevil, or the manifestation us one of unrest. It is up to the reader towork stunned the story surrounding the unnatural presence-sometimes at thesame time as the narrator if things are withheld from us. Anatmosphere of unrest, either from the supernatural presence, or the pique from main characters, the narrator and even the reader iscreated. The setting creates an atmosphere of isolation and coldness.The emphasis on darkness and enclosure creates an atmosphere of unrestand confusion for the reader as well as the narrator. The atmosphereof ghostlin... ...k and the short story The Signalman, aswell as both being of the same genre, they also have othersimilarities. They both include a spectre inside the story and this iswhat the stories are based around. The Signalman introduces not onlyghostline ss but also death and mourning, this is similar to The WomanIn Black when the small fry dies and Arthur Kipps hears horrifying cries.They both have terrible reactions when a death is involved. TheSignalman feels he is in some way drawn into the main event, as doesArthur Kipps in the novel. The Signalman has to experience a death,which is torturous to him, but he cannot stop it, as does Arthur inThe Woman In Black.As for the atmosphere in both these stories, the emphasis on thedescriptions of darkness, of the setting and of the charactersemotions and this helps the reader to feel what is difference on.

The Potential of Gene Therapy to Cure Diabetes Essay -- Biology Medica

The Potential of broker Therapy to Cure DiabetesAbstractGene therapy treats and prevents a disease by introducing a vector of elementtic real(a) into authoritative cells to alter the function or ability of a gene. The yell of gene therapy as a cure for diabetes has been considered ever since this new applied science emerged into the clinical and research sphere. Although such methods have yet to undergo merciful clinical tests, gene therapy holds much potence to bring a theme new way of treating autoimmune diseases such as diabetes. By targeting certain genes that control the insulin and ?-cell production in the pancreas, gene therapy will someday effect its potential to cure the disease that is the number one cause of center disease in the United States. This paper will explore the potential protocols and products that can be used to treat Type I Diabetes.Diabetes is an autoimmune disease that has affected more than 140 million people in the world. This disease, results fr om the attack of the killer T-cells of the immune system upon the ?-cells in the pancreas that produces insulin. (Lin et al., 2001). Until recently, this disease could except be treated with daily insulin injections and adherence to a strict, low glucose diet. With more than ninety percent of diabetics at risk for future complications like stub disease, blindness, and renal failure, diabetes has developed into more than just a medical issue. Diabetes is overly becoming largely an emotional and economic issue. Victims of this disease have no choice but to adjust their lives around the only object that could veer their lives?a daily injection that may cost 50% of the annual income in developing countries and up to 600% in non-developed countries. New technology th... Therapy, (10), 875-889.Grey, S.T., et al. (1999). Adenovirus-mediated gene transfer of the anti-apoptotic protein A20 in rodent islets inhibits IL-1-induced NO release. Transplantation Proceedings, (31),789.Li n, Andrew, Cathy Huang, and Kendrick Ong. (2001). Type I AutoImmune Diabetes. Diabetes & Gene Therapy. July 21, 2005 http//, Y., et al. (1998). Systemic Delivery of Interleukin 10 by intramuscular Injection of Expression Plasmid DNA Prevents Autoimmune Diabetes in Nonobese diabetic Mice. Human Gene Therapy, (9), 1701-1707.Rudolph, Frederick B., et al. (1996). Biotechnology Science, Engineering, and Ethical Challenges for the 21st Century. Washington, D.C. Joseph Henry P.Thule, P.M. and Liu, J.M. (2000). modulate hepatic insulin gene therapy of STZ-diabetic rats. Gene Therapy 7 1744-1752.

Wednesday, January 30, 2019

Can Manufactured Bands Ever Be Classified As good Art? The Effect O :: essays research papers

Can manufacture Bands Ever be Classified as Good Art? The Effect of the tradeon the Construction of MusicIntroduction     Manufactured bands now use up up a major percentage of ch dodgeistic production music today,not least of them Take That, Boyzone, Bad Boys inc., East 17 and other only-boy part bands. In this essay I would like to discuss how the standard of art hasbeen lowered by the capitalistic system of the music industry, using a specificexample - "Upside Down", which is maybe the latest appendix to this genre ofmusic.     By this genre of music, I mean the all-boy bands which live beenspecifically manufactured and targeted at the teenybopper age class (and alsothe gay food market?).Personal Opinions     To argue that this form of art is bad art, one must have a referencepoint - a set of values by which to sample. This is almost always a personalopinion, and I would first of all like to explain my pe rsonal opinion.     I believe that good art has something to disco biscuit to the individualperceiver, be it painting, book, film, dance or music. These are all divers(prenominal)forms of art, but one thing binds them all together - the fact that they arecreations, created and crafted to the personal specifications of the artist.This fixates the product original.     Two values by which I judge music are creativity and originality. Ibelieve that good art provides food for thought - that special something which,after the tape has finished, after leaving the cinema or closing a book, leavesan aftertaste - something to think about, be it, how did he/she play that or,what was he/she trying to say with that piece, the list goes on.Basic Market Analysis     For the purposes of this essay, I want to split marketing into twogeneral strategies. The first of these is where the designers make a "product"to their own specif ications and then look to see where and how they give be ableto convey it in the overall market. The second schema is the opposite of thefirst - the designers examine the general market, target a indisputable empyrean andtailor make a product to fit this area exactly.     The latter of these strategies is the one employed when a band is goingto be manufactured. The designers have studied the market and worked out whatthey think they smoke sell a certain group of consumers.Hirschmans three market ingredients model (see figure 1) can be used toexplain which type of bands fall into which category. The first segment istitled "Self-orientated Creativity.

Become a Better Driver

In all(prenominal) major city accidents happen in which hatful argon injured or killed. These unintended injurious events are take ind by a mistake made by the parties involved (Hughes). Many race are good ramrs, but it would be good for battalion to fecal mattervass to be discontinue drivers. It exit help people if they progress to to retake their evidence test when they renew their license. This will help them follow the pass rules, be more than(prenominal) respectful to other drivers, and avoid other distractions date driving.If people follow the road rules, they will learn to become come apart drivers. on that point are many different rules that drivers soak up to learn in order to get their license. If they follow the same rules they learned in the beginning, therefore there shouldnt be as many wrecks today as there are. If everyone has to retake their license test when their license expires, then that will help them remember the road rules. An article state s, U-turns account for over 19 deaths and 654 serious crashes between the year 2004 and 2008 (Road Safety). Recently there have been most changes in the road rules because there have been so many wrecks. In, atomic number 23 Thousand Teenagers Die Annually in Crashes it states, In 2004, more than 2,500 teens were in fatal crashes because of failing to yield or veering out(p) of their lanes (Hughes). Mistakes similar this cause a lot more crashes. So it is important the people retake the license test so they learn to become better drivers so not so many accidents happen.Drivers should learn to be more respectful toward other drivers. When driving, people dont pay upkeep to other drivers. Such as at four way dough you need to make sure you wait until its your turn to go. beart just go because you dont feel manage waiting. Intentionality passel be seen in a range, from deliberate carelessness (hope no one gets hurt) to recklessness (too bad for them if they dont get out of th e way) (Hughes). When drivers dont care about other drivers on the road, more than likely, there are going to be accidents. An article states, Weekly, there are stories reported of accidents that are really events based on bad decisions, which have predictable results (Hughes).Drivers pay too much direction to other distractions. There are cell phones, radios, GPSs, billboards, etc. A lot of drivers have wrecks because the distractions cause them to pay attention to something else other than driving. Devices arent the only distractions. When teenagers have friends in the car with them it is also a distraction. When teenagers drive with their friends, it causes them to not pay as much attention to the road as they should. 44% of teens acknowledge they drive more safely without friends in the car (Hughes). Drivers need to pay attention to the road and other drivers instead of everything else going on.Many people pass themselves good drivers. There are always ways that someone abide become a better driver, even if you believe you already are. In an article it states, In the United States, an average of 5,000 teens die every year in car crashes- an average of 14 teenage lives lost every day (Hughes). If everyone was as good of a driver as they think they are then that many teens would not die yearly. That is why everyone should have to retake their license test when they have to renew their license.Sometimes accidents can just happen regardless of how good of a driver the psyche is. There is really no way of stopping these kinds of accidents except for move to avoid them in all possible ways. But even if you depict to avoid them, the accident might still happen. If drivers have to retake their license test it would help them keep aware of their surroundings and how to avoid accidents.Everyone can learn to be a better driver by future(a) the rules of the road, respecting other drivers, and by not getting distracted by other things. Although almost everyone says they are good drivers there is always room for improvement. draw a better driver so there will be fewer accidents yearly.

Tuesday, January 29, 2019

Review of related lit and studies

According to Manfred Ours Koch (2011 who compiled a lot of studies involving meal combinations, having a great meal combination wont just give the customer the satisfaction they deserve only if it ordain also give the right benefits that the body needs unconstipated if the express meals are comprised by simple ingredients. Poor meal combinations office cause the enlargement of the intestine and can be the cause of surplus eating that leads to obesity.According to Fatima (201 1), Operational decisions and actions related to menu much(prenominal) as standardizing and whirl a consistent quality, minimizing arrive failures, accurately predicting demand to menu items, and insure pabulum safety are essential components of providing a prosperous meal experience. For instance, customers may be dissatisfied when their raises are delayed or cannot be served due to shortage of ingredients because of poor gross revenue forecasting.Moreover, customers who are attentive to food safety issues may assess all visible cues such as cleanliness of utensils, serving temperature and personal hygiene of usefulness staff in order to be certain the safety level of food and these assessments may form their satisfaction tit meal experience. Penmen Malice said in his discern in POS Sector for Restaurants and Bars that dishes from the menu combos are the best change items of a restaurant and the most often choice of the guests no amour of its price. It is mandatory to include them in a restaurant offer.Not only that it go out affect to growing the traffic in a restaurant, but ordain refresh offers, facilitate the sale of targeted menu items, and be the silent first mate in suggestive selling. Pairing food from menu with drinks and tasty gradient dish is proven and effective method to improve sales and profits. utilize menu engineering and combo meals has not been typical only for fast-food restaurants any to a greater extent, it progressively taking place in all o ther full service restaurants where Offer has been only a la carte few age ago. Ericas 1 and 2 offers a lot of combo meals in their menu. It consists of Pork, Beef, white-livered or Fish dish, side dish, rice, and a regular size drink. The items in their combo meals complement each other. According to Carline (2009) there is mounting observational evidence to suggest that the law of one price is violated in retail financial grocerys, there is significant price dispersion even when rodents are homogeneous. Also, despite the large number of firms in the market, prices remain above marginal cost and may even rise as much firms enter.In a non-cooperative oligopoly pricing model, I show that these anomalies arise when firms give complexness to their price structures. Complexity increases the market power of the firms because it prevents some consumers from becoming informal about prices in the market. In the model, as competition increases, firms tend to add more complexity to th eir prices as a best response, rather than pip their disclosures more transparent. Because this may substantially decrease consumer surplus in these markets, such practices have important welfare implications.Local Literature Foreign Studies French (2003) said that the individual dietary choices are influenced by the taste, cost, convenience and nutritional shelter of foods. Food pricing and marketing practices are important components of the eating environment. late studies have applied economic theories to changing dietary behavior. Price reduction strategies promote the choice of targeted foods by lowering their cost relative to option food choices. The studies that were conducted demonstrated that the price reductions are an effective strategy to increase purchase of more healthful foods in work place and schools.Reducing prices on healthy foods is a strategy in public health that should be implemented through policy initiatives and collaborating in the industry. Local Stud ies Esther (1998) Jollied Foods Corporation leads the Filipino Food Service industry by continuing to strengthen its competitiveness. It continues to be the most visited among both hamburger and total fast food duress throughout the country. The Jollied brand today is one of the most well recognize and best loved consumer brands in the country.She said that Jollied should continue to offer banner taste through their best selling products for them to stay as the direct fast food restaurant in delivering the highest quality standards of products and customer service. Their proposed invention aims to strengthen its market leadership by focusing on the 1 5 to 40 years old male and female market from classes C and D. The proposed marketing plan will present a more filling meal combo at an affordable price f POP to target medium heavy eaters.It also aims to provide Jollied consumers with more variety in value meal combinations. To evaluate the proposed plan, monthly sales monitoring and transaction reports will be done. Product Quality Surveys will also be conducted to monitor consumers acceptance of the product. Periscopes has the most number of showtime of fast food in Mandible area. All the branches offer the said(prenominal) menu. They must offer valuable meals for them to attract more customers. They should also fill in about the budget of the students so that their products will be fast moving.

Monday, January 28, 2019

Brain & nervous system

Brain is the vox of the offensive system that is enclosed in the skull. All vertebrates throw well-developed creative thinkers most invertebrates do not live with straightforward wags. Instead, they have groups of brass member cells called brass instrument nets, philia cords, or ganglia. The homophile wit is an extension of the spinal cord, and with it collapses up the central nervous system. It contains billions of face cells, or nerve cells, distributively with more than 10, 000 synapses, or marryions to other neurons. No two mental capacity cells ar a like. The soul kindlenot regenerate new mindset cells but it can bypass dead or damaged cells to form new synapses amidst existing cells.The creative thinker receives in make-up from all move of the be and sends off instruction manual to the bodys conglomerate organs and systems. The information and instructions travel through the mind-set in the form of nerve impulses, galvanising signals that invoke chemic changes. The impulses travel along the neurons and move from one neuron to the next across the synapses by means of chemicals called neurotransmitters. It is through nerve impulses that the brain controls such activities as voluntary and involuntary movement (Zoeller, 2003).The brain is committed with the sense organs, muscles of the head, and internal organs of the body by 12 pairs of cranial brace. any(prenominal) of the cranial jumpiness, called labor nerves, carry impulses from the brain to various parts of the body. Others, called sensorial nerves, carry impulses from the body tush to the brain. Most pairs of cranial nerves contain one tug and one sensational nerve a few pairs contain sensory nerves only. The brain consists of two types of create from raw material (1) nerve cells, or gray look and (2) sheathed nerve fibers, or white matter. The sheath is composed of myelin, a fatty protein that protects and insulates the fibers.A large mo of affinity vessels carry nourishment to the brain. The brain extracts certain substances from the blood and metabolizes them (that is, produces chemical changes in them) to produce energy. Glucose, its main source of energy, is metabolized by a chemical reaction with oxygen carried in the blood. The human brain is more multiplex and has more functions than the brain of any other animal. It is the stead of consciousness and the coordinator of the nervous system. Thought, memory, imagination, and other mental processes ar functions of the brain.Specific areas in the brain are creditworthy for language and emotions. The brain is the seat of sensations. All voluntary and some reflex action muscular movements are initiated and regulated by the brain (Colzie, 2006). In addition, various parts of the brain control such automatic functions as heartbeat, temperature regulation, digestion, and brea function. The brain of the average human priapic weighs about 3 pounds (1. 4 kg) the human female, 2. 7 pound s (1. 2 kg). At birth, a babys brain weighs only 11 to 13 ounces (310 to 370 g), but it grows rapidly during the first days of life.By the age of seven, a childs brain has r to separately oneed nearly its climb system of weights and volume, after which its growth is slow. The brain of a human male is fully grown by the 20th year, that of a female slenderly ear guiler. After the age of 20, the brain loses about one gram (0. 04 ounce) of weight per year (Spear, 1995). This study discusses the brain training and how it functions. II. Discussion Brain create from raw stuff is very soft and easily injured. It is well protected, however, by the skull and by triad membranes of connective tissue, collectively called the meninges, between the skull and brain.The outermost membrane is thick and tough, and fits well-nigh to the inner pop of the skull. This membrane is called the dura mater, which is Latin for hard mother. The innermost membrane is the pia mater, Latin for tender mo ther. This thin membrane contains a network of blood vessels. These blood vessels supply nourishment to the brain, and carry blood from its interior back to the heart. The pia mater conforms exactly to the outer surface of the brain itself (Cynader, 1994). Between the dura mater and the pia mater is the arachnoid, or spider-like, membrane.It is a soft, delicate, transparent tissue. The subarachnoid space, between the arachnoid membrane and the dura mater, is fill with cerebrospinal fluid, a clear, colorless liquid composed of protein, glucose, urea, and salts. It moistens the tissues of the brain and protects them from injury. The brain is all overly protected by the blood-brain barricade, a network of tightly engage capillaries (tiny blood vessels) that selectively filter out harmful chemicals and waste products composition permitting other substances, such as nutrients, to pass directly into the brain (Zoeller, 2003).This barrier prevents harmful compounds in the blood from being absorbed by brain tissue. A. Parts of the Brain The brain itself consists of three main parts a large forward part called the forebrain a narrow affection portion called the midbrain and a rear part, called the hindbrain. It contains four cavities (hollow spaces called ventricles). The Forebrain, which is made up mainly a mass of neurons called the cerebrum, occupies most of the skull cavity and accounts for 90 per centum of the weight of the entire brain. The surface of the cerebrum is a layer of gray matter called the rational cortex.It has many folds, or convolutions, which greatly increase its area. The longitudinal fissure, a deep c unexpended running from front to back, partially divides the cerebrum into chasten and leftover hemispheres. A central band of nerve fibers called the corpus collosum connects the two hemispheres. It contains bundles of nerve fibers called nerve tracts that carry information between the two hemispheres. The corticospinal tract carries i mpulses from the in promiseectual cortex to the spinal cord. Its fibers cross each other at the persona where medulla oblongata (an area in the hindbrain) meets the spinal cord (Sousa, 2006).Thus, the left interprets the sensations of the advanced side of the body and vice versa. Each hemisphere performs unique tasks. The left hemisphere is responsible for logical thought, writing, and mathematical skills. The centers of language are also set(p) here. Brocas area, situated in the frontal lobe (the forward section of the hemisphere), is responsible for the production of language. Wernickes area, situated in the temporal lobe, a section above the ears, is responsible for the comprehension of language. The two areas are affiliated by a bundle of fibers called the arcuata fasciculus.Damage to these fibers will cause speech impairment. The rightfulness hemisphere is responsible for intuition, musical and artistic ability, and analysis of visual patterns. Although each hemisphere is r esponsible for different functions, one can take over for the other in the event of localized brain damage (Puckett, 1999). The cerebral cortex contains two specialized areas the somatic sensory cortex and the motor cortex. They are separated by the central fissure, a deep wisecrack perpendicular to the longitudinal fissure and extending across the roof of the brain.The somatic sensory cortex receives sensory signals from the skin, bones, joints, and muscles. The motor cortex controls the voluntary movement of muscles. close to every part of the human body has a specific field controlling it in both the somatic sensory cortex and the motor cortex. Body parts that perform intricate movements, such as lips, hands, and legs, are controlled by large parts of the cortex. Body parts that perform tax income movements, such as the shoulders and trunk, are controlled by smaller areas. Adjacent regions in the brain control adjacent body parts (Spear, 1995).The cortex of each cerebral hemi sphere is divided into four sections, called lobes 1. The Frontal Lobe, the forward, upper part of the cerebrum, includes the areas concerned with intelligence, judgment, emotional reaction, and the movement of wasted muscles. 2. The Parietal Lobe, in the upper, back area of the cerebrum, receives and interprets the sensations of pressure, temperature, and position. 3. The Temporal Lobe, above ears, is concerned with hearing, memory, and understanding of speech. 4. The Occipital Lobe, in the back part of the cerebrum, is concerned with vision and the interpretation of objects that are seen.Each hemisphere contains a mass of nuclei called the thalamus (plural thalami). It consists of gray matter that integrates a wide represent of sensations from the visual and motor cortexes. It also plays a role in emotions. preceding(prenominal) each thalamus are two basal ganglia, clusters of neurons that help regulate body movements (Cynader, 1994). Beneath the thalami is the hypothalamus, a mass of nerve cells and fibers that controls the reaction of the body of nisus and to strong emotion. It also regulates the bodys water balance, temperature, appetite, sleepiness, and heart rate.Below and in front of the hypothalamus is the pituitary gland, which is partially controlled by the hypothalamus (Colzie, 2006). The pineal gland, or epiphysis, is a coneshaped organ located beneath the corpus callosum. It is connected by nerves to the eyes and is extremely sensitive to light. In response to darkness, it secretes melatonin, a internal secretion that is believed to induce sleep (Sousa, 2006). The olfactory bulbs, which govern the sense of smell, are located on the undersurface of the hemispheres. Nerves run from the nose through these bulbs to the cerebrum (Sousa, 2006).The midbrain contains tracts (bundles) of nerve fibers that connect with other parts of the brain and with the spinal cord. The midbrain also has centers for auditory and visual reflexes, such as the contrac ting of the pupils (Sousa, 2006). The hindbrain consists of three parts (1) the cerebellum, behind and beneath the cerebrum (2) the pons, beneath the midbrain and polar the cerebellum and (3) the medulla oblongata, attached at its base to the spinal cord (Sousa, 2006). The cerebellum, like the cerebrum, has a convoluted surface. The chief function of the cerebellum is to coordinate and regulate movements of the skeletal muscles.(The movements, however, are initiated and controlled by the cerebrum). When the cerebellum is damaged, ordinary movements directed by the cerebrum cannot be carried out. offset movements become slow and jerky, and speech may become slurred. The pons is a smooth-surfaced bulge between the midbrain and the medulla oblongata. It contains tracts that connect the two sides of the cerebellum, and tracts that connect other parts of the brain with each other and with the spinal cord. umteen of the cranial nerves pass through here. The pons controls the motor and sensory nerves to the eyes, jaw, face, and muscles.Together with the cerebellum, it regulates posture and balance (Puckett, 1999). The medulla oblongata is smooth, without convolutions. It contains three important nerve centers one affects the rate of heartbeat one controls breathing and one produces the constriction of blood vessels to control the volume of blood supply to the tissues. It is also the website where the nerves from the left hemisphere cross over to control the right side of the body and vice versa. Reflex centers of vomiting and swallowing also lie in the medulla. The midbrain, pons, and medulla, oblongata together form a structure called the brain stem.Deep inwardly the brains tem, extending from the medulla to the midbrain is a network of nerve cells and fibers called the reticular formation (Cynader, 1994). The reticular formation regulates the meter and speed of electrical activity in the cerebral cortex. Many sensory nerves feed into it. It is believed to be the seat of consciousness. Ventricles. There are four ventricles within the brain. These cavities are connected to each other and to the hollow core of the spinal cord. The largest cavities are the two side(prenominal) ventricles, located in each hemisphere of the cerebrum.Beneath the side(prenominal) ventricles is the third ventricle and under it is the fourth. Cerebrospinal fluid is formed and stored in the ventricles (Cynader, 1994). Within the lateral ventricles is the limbic system, a group of structures that controls emotions and behavior, stores memories, and is involved in learning. It contains two rabble if gray matter the amygdale and the hippocampus. B. Chemistry of the Brain Since the early 1970s, researchers have observed that the brain contains more than 50 neurotransmitters, chemical substances that facilitate the transmission of nerve impulses between neurons.They interact with specific receptor sites in the brain to elicit chemical changes. Some circulate throug hout the body (Spear, 1995). All neurotransmitters have chemical harbingers. These are substances, composed of glucose and amino acids, which are produced elsewhere in the body and are carried in the bloodstream. The precursors are able to cross the blood-brain barrier into the brain, where they are eventually converted into neurotransmitters (Spear, 1995). The quantities of neurotransmitters in the brain are alter by the consumption of certain foods and also by strenuous exercise.Endorphins make up a family of neurotransmitters that act as natural painkillers. They moderate the amount of pain an individual feels. They are composed of chains of amino acids called peptides. somnific analgesic drugs, such as heroin or morphine, effectively number pain by occupying the same receptor sites and producing the same interactions as endorphins. These drugs are often prescribed for severe pain or when there is a delay or malfunction in the release of the natural painkillers (Zoeller, 2003) . Acetylcholine is a neurotransmitter that functions in storing memories, regulating moods, and controlling body movements.Consumption of such foods as eggs, soybeans, and liver increases its production. All of these contain lecithin, which is converted into choline in the liver. Choline is a chemical precursor that is converted into acetylcholine in the brain. Serotonin, a neurotransmitter found only in the hypothalamus and midbrain, relieves depression, reduces aesthesia to pain, and induces sleep. Its chemical precursor is tryptophan, which is found in the protein in meat, fowl, and fish. Norepinephrine is another(prenominal) neurotransmitter that helps relieved depression (Zoeller, 2003).Its precursor is tyrosine, which is also found in protein. arduous exercise increases the production of endorphins and norepinephrine. It is this increased production that causes runners extravagantlyan increased tolerance to pain and a state of euphoria experienced by many long-distance runn ers. III. Conclusion In conclusion, as I study this subject I have discovered one thing and that is brain is like your computers body. It receives information from the internal organs such as the heart, intestines and from the sense organsthe eyes, the ears, the tongue, the skin and the nose.It makes me think that the brain is the control center of the body. It receives all messages from different parts of the body, interpret them, and tell the parts what to do. Moreover, as what I have understood from the research I conducted, it gives me an idea that the brain is not completely developed even in full-term newborn infants. A great deal of brain development takes place in the first few months of postnatal life and, in fact, brain growth continues at least until adolescence, and perhaps in adulthood. Some nerve fibers in the brain develop myelin sheaths.Many of these nerve fibers have not become myelinated by the time of birth. The process of myelination continues for years, peculia rly in the reticular formation and parts of the forebrain. Reference 1. Colzie, Lakesha (2006). The First tether Years and Beyond Brain outgrowth and Social Policy. Childhood Education, Vol. 82. 2. Cynader, scoopful S. (1994). Mechanisms of Brain Development and Their Role in Health and Well-Being . Daedalus, Vol. 123. 3. Meltzoff, Andrew N. (2002). The onomatopoeic Mind Development, Evolution, and Brain Bases. Cambridge University Press. Cambridge, England. 4.Puckett, Margaret (1999). Examining the Emergence of Brain Development Research. Childhood Education, Vol. 76. 5. Sousa, David A. (2006). How the liberal arts Develop the Young Brain Neuroscience Research Is Revealing the Impressive usurpation of Arts Instruction on Students Cognitive, Social and Emotional Development. School Administrator, Vol. 63. 6. Spear, Norman E. (1995). Neurobehavioral Plasticity Learning, Development, and Response to Brain Insults. Lawrence Erlbaum Associates. Hillsdale, NJ. 7. Zoeller, R. Thomas ( 2003). Thyroid Toxicology and Brain Development Should We Think Differently? Envir

Sunday, January 27, 2019

Ngas Manual

MANUAL ON THE NEW brass ACCOUNTING SYSTEM For guinea pig Government Agencies ACCOUNTING POLICIES Volume I Chapter 1. Introduction Objectives of the Manual. The New Government bill carcass (NGAS) Manual presents the basal policies and procedures the sore coding system the report systems, books, registries, exhibits, forms, reports, and financial statements and illustrative news report entries to be adopted by every last(predicate) in wholly theme presidency agencies utile January 1, 2002. The objectives of the Manual atomic number 18 to prescribe the pursual . Uniform guidelines and procedures in money box none statement for regimen line of descents and property b. New coding structure and chart of cyphers c. score books, registries, records, forms, reports and financial statements and d. accountancy entries. Coverage. This Manual shall be affaird by all national government agencies. Legal Basis. This Manual is prescribed by the Commission on Audit pursuant t o Article IX-D, Section 2 par. (2) of the 1987 Constitution of the Republic of the Philippines which provides that The Commission on Audit shall have scoop shovel authority, subject to the limitations in this Article, to define the scope of its audit and examination, establish the techniques and methods demand therefor, and promulgate method of accounting system and auditing rules and regulations, including those for the prevention and dis provideance of irregular, unnecessary, excessive, extravagant, or unconscionable exp terminateitures, or uses of government pecuniary resource 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 business relationship. A modified accruement basis of accounting shall be utilize. Under this method, all expenditures shall be recognized when incurred and describe in the financial statements in the layover to which they relate. Income shall be on assemblage basis pull for proceeding where accrual basis is impractical or when some other(prenominal) methods ar required by law. b. One entrepot Concept. This system adopts the one fund concept. distract fund accounting shall be done altogether when particular(prenominal)ally required by law or by a donor authorization or when otherwise necessitated by circumstances subject to prior approval of the Commission. . map of Accounts and Account Codes. A new chart of accounts and coding structure with a three-digit account numbering system shall be adopted. (See Volume III, The Chart of Accounts) d. Books of Accounts. wholly national agencies shall maintain two sets of books, namely Regular situation (RA) Books. These shall be employ to record the receipt and utilization of zero(prenominal)ice of immediate payment allocation (NCA) and other income/receipts which the agencies argon authorized to use and to deposit with authorized Governmen t Depository Bank (AGDB) and the national Treasury.These shall brood of journals and ledgers, as follows ledgers property Receipts Journal (CRJ) currency Disbursements Journal (CDJ) Check Disbursements Journal (CkDJ) worldwide Journal (GJ) scripts worldwide Ledger (GL) Subsidiary Ledgers (SL) for ? hard gold ? Receivables ? Inventories ? Investments ? office, Plant and Equipment ? anatomical structure in Progress ? Liabilities ? Income ? Expenses bailiwick Government (NG) Books. These shall be employ to record income which the agencies ar not authorized to use and argon required to be remitted to the matter Treasury.These shall consist of bullion Journal (CJ) General Journal (GJ) General Ledger (GL) Subsidiary Ledger (SL) With the implementation of the computerized agency accounting system, only the General Journal shall be used together with the ledgers by both books. e. fiscal reports. The following statements shall be arrive atd Balance Sheet Statem ent of Government Equity Statement of Income and Expenses Statement of Cash Flows business lines to fiscal Statements shall inhere in the above tatements. f. Two-Money Column Trial Balance. The two money column political campaign equilibrize showing the account balances shall be used. g. tryst and stipulation. Obligation accounting is modified to simplify procedures in the incurrence and liquidation of liabilitys and the put down of the budgetary accounts (allotments and obligations incurred and liquidated). Sepa wander registries shall be retained to control the allotments and obligations for each of the four programes of allotments, namely funds register of Allotments and Obligations Capital Outlay (RAOCO) registry of Allotments and Obligations Maintenance and some other operational Expenses (RAOMO) bills register of Allotments and Obligations Personal Services (RAOPS) Registry of Allotments and Obligations- Financial Expenses (RAOFE). h. scar of Cash a p caboodleing (NCA). The receipt of NCA by the agency shall be recorded in the books as debit to account Cash-National Treasury, Modified Disbursement System (MDS) and suggestence book to account Subsidy Income from National Government. i. Financial Expenses.Financial expenses much(prenominal) as bank charges, interest expenses, commitment charges and other related expenses shall be separately sort out from Maintenance and early(a) Operating Expenses (MOOE). j. Perpetual Inventory of Supplies and Materials. Supplies and materials barter ford for instrument bearing shall be recorded using the perpetual inventory system. Regular purchases shall be coursed thru the inventory account and numbers thereof shall be recorded as they hold up place except those purchased out of junior Cash Fund which shall be aerated instanter to the detach expense accounts. k. Valuation of Inventory.Cost of ending inventory of supplies and materials shall be computed using the moving average met hod. l. Maintenance of Supplies and Property, Plant and Equipment Ledger Cards. For capture check and balance, the method of accounting building blocks of agencies, as well as the Property single-valued functions, shall maintain Supplies Ledger Cards/Stock Cards by memory number and Property, Plant and Equipment Ledger Cards/Property Cards by grade of property, plant and equipment, respectively. m. Construction of Assets. For assets under construction, the Construction Period guess shall be applied for costing purposes.Bonus paid to the contractor for completing the make water ahead of time shall be added to the hail cost of the project. Liquidated damages charged and paid for by the contractor shall be deducted from the total cost of the project. whatsoever related expenses incurred during the construction of the project, such as taxes, interest, license fees, permit fees, head fee, etc. shall be capitalized, and those incurred after the construction shall form part of run cost. n. Registry of reality Infrastructures/Registry of Reforestation Projects.For agencies that construct public infrastructures, such as roads, bridges, waterways, railways, plaza, monuments, etc. , and invest on reforestation projects, a Registry of human race Infrastructures (RPI)/Registry of Reforestation Projects (RRP) shall be hold for each category of infrastructures/reforestation projects. Examples ar Registry of Public Infrastructures Bridges (RPIB) Registry of Public Infrastructures Roads (RPIR) Registry of Public Infrastructures Parks (RPIP) Registry of Reforestation Projects (RRP)A totality-up of Public Infrastructures/Reforestation Projects shall be prepared and include in the watch overs to Financial Statements. o. Depreciation. The straight-line method of depreciation shall be used. Depreciation shall start on the secant month after purchase of the property, plant and equipment, and a residual note 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 both depreciation. . Reclassification of Assets. Serviceable assets no longer being used shall be re classified advertisement to some other Assets account and shall not be subject to depreciation. q. adaption for Doubtful Accounts. An Allowance for Doubtful Accounts shall be set up for estimated uncollectible trade receivables to allow for their fair valuation. r. Elimination of Contingent Accounts. Contingent accounts shall no longer be used. All financial proceedings shall be recorded using the appropriate accounts.Cash shortages and disallowed payments, which become final and executory, shall be recorded under receivable accounts payable From dapplers 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 true. t. Interest Accrual. Whenever practical and appropriate, interest income and/or expense shall be accrued and recognized in the books of accounts. u. Accounting for Borrowings and Loans. All borrowings and loans incurred shall be recorded to the appropriate financial obligation accounts. . Elimination of corollary and negative journal entries. The use of corollary and negative journal entries shall be stopped. Acquisition/Disposition of assets shall be debited/credit to the appropriate asset accounts. If an error is committed, a correcting entry to adjust the trustworthy entry shall be prepared. w. Petty Cash Fund. The Petty Cash Fund shall be hold 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 mint and the unreplenished expenses.The Petty Cash Fund shall not be used to purchase regular inventory/items f or stock. x. Foreign Currency Adjustment. Cash deposits in opposed up-to-dateness and outstanding foreign loans shall be computed at the exchange rate prescribed by the Bangko Sentral ng Pilipinas at balance sheet date. The total cash deposits and foreign loans payable shall be set 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 memorandums, the flow of transactions and its accumulation in the books of accounts and finally their conversion into financial information/ info presented in the financial reports. Presented on next page is the General Accounting Plan for na tional government agencies. The following accounting systems are . budgetary Accounts System b. Receipts/Income and Deposit System c. Disbursement System and d. Financial newspapering System. 4 BUDGETARY ACCOUNTS reckonary Accounts System. The budgetary Accounts System encompasses the processes of preparing Agency work out Matrix (ABM), monitoring and written text of allotments sure by the agency from the DBM, releasing of Sub-Allotment Release Order (Sub-SARO) to regional authorisations (RO) by the Central Office (CO) issuance of Sub-SARO to Operating units (OU) by the RO and save and monitoring of obligations. reckonary Accounts. work outary accounts consist of the appropriations, allotments and obligations. Appropriations remark to authorizations made by law or other legislative enactment for payments to be made with funds of the government under specify conditions and/or for specified purposes. Appropriations shall be monitored and controlled through registries and co ntrol worksheets by the DBM and COA, respectively. figureary accounts allotments and obligations are discussed in the succeeding sections. INSERT GENERAL ACCOUNTING PLAN for National Government Agencies Agency work out Matrix (ABM). The ABM refers to a archive 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 training of the ABM arena of Seq. debt instrument No. operation Budget unit come to mental faculty 1 establish on the okay General Appropriations Act (GAA) and in coordination with the DBM, prepares the ABM by appropriations/financing sources to brook expenditures to be made during the course of instruction broken shine by allotment class/expenses. cross off 1 The ABM shall contain, among others, the following information The amount to be released 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 inveterate appropriations base on the Statement of Allotments, Obligations and Balances (SAOB). 2 Initials under Prepared by portion of the ABM. brainiac, Budget social unit 3 Reviews and signs Prepared by portion of the ABM. Concerned ply 4 beforehand the ABM together with a transmittance letter for the DBM to the lead of the Agency for sig record/approval. brainpower of the Agency 5 Approves/Signs the ABM and the transmittal letter. Concerned mental faculty 6 characters in the logbook keep and submits the signed ABM to the DBM for approval. Allotment Release Order (ARO). The ARO is a testis 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 ne eding clearance is indicated, or the Special Allotment Release Order (SARO), where the release of which is subject to ossification with specific laws or regulations or is subject to separate approval or clearance by competent authority. In the case of agencies with decentralized accounting procedures, Sub-ARO/Sub-SARO is issued/released. Recording of Allotments.Upon receipt of the okay ABM and ARO, the Budget Officer/ wit of the Budget unit/Designated Budget Officer shall record the allotment in the respective registries through the Allotment and Obligations nobble (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 former(a) Operating Expenses (RAOMO) 3. Registry of Allotments and Obligations Personal Services (RAOPS) 4. Registry of Allotments and Obligations Financial Expenses (RAO FE) Procedures in the Monitoring and Recording of Allotments acquire from DBM Area of Seq. Responsibility No. Activity Budget social unit 1 Receives the approved ABM/SARO from the DBM. Records the Concerned mental faculty corresponding in the logbook and forwards the ABM/SARO to Budget Staff for cooking of an Allotment and Obligation Slip (ALOBS). Budget Staff 2 Prepares ALOBS in two copies, assigns number and initials the analogous. send on the ALOBS and ABM/SARO to the wellspring of the Budget unit for review and signature. tint 1 The numbering structure of the ALOBS shall be as follows PS 00 00 0000 Serial Number (One series for the whole year) Month course of instruction Allotment Class (PS, MOOE, CO and FE) shall be used only when obligations are recorded in the ALOBS tone of voice 2 The ALOBS shall be prepared in two copies and shall be distributed as follows archetype-Retain ed by the Budget whole to support recording in the registries written matter 2 -Accounting building block Head of the Budget Unit 3 Reviews, checks the mall box opposite the maestro portion in cut 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 transport written matter 2 of the ALOBS to the Accounting Unit for reference. Procedures for the Recordin g of Sub-Allotment Release Order (Sub-ARO) by RO/ OU Area of Seq. Responsibility No. Activity Central Office/ Regional Office Budget Unit 1 establish on the approved ABM received from the DBM, prepares Budget Staff Sub-ARO for RO/OU. onwards the Sub-ARO to the Head of the Budget Unit CO/RO for review. Head of the Budget Unit 2 Reviews and signs Sub-ARO. Forwards the same to the Head of the CO/RO for approval. Head of Central 3 Approves the Sub-ARO. Office/Regional Office/ trustworthy 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 tinge 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 beautiful box opposite the Sub-allotted portion of street corner A of the ALOBS and affixes signature certifying as to the amount sub-allotted to RO/OU. Forwards the same with the approved Sub-ARO to Budget Staff for recording in the appropriate RAOs. Budget Staff 6 Records the ALOBS in the appropriate RAOs. Files the ALOBS and a copy of the Sub-ARO. Note 3 The ALOBS covering sub-allotment for the RO/OU shall be entered in the RAOs as negative entry in the Allotment column and shall be deducted from the allotment balance. Note 4 A copy of the ALOBS covering allotment of the RO/OU shall be furnished the Accounting Unit for reference. Concerned Staff 7 Records in the logbook the release of the Sub-ARO to RO/OU. Regional Offices/ Operating Units Budget Unit Concerned Staff 8 Receives the approved Sub-ARO from the CO/RO. Re cords the same in the logbook maintained. Forwards the Sub-ARO to the Budget Staff for the preparation of ALOBS. Budget Staff 9 Prepares ALOBS in two copies, assigns number and initials the same. Forwards the ALOBS and Sub-ARO to the Head of the Budget Unit for review and signature. Note 5 Refer to Notes 1 and 2 of Sec. 2, Procedures for the Monitoring and Recording of Allotments Received from the DBM. Head of the Budget Unit 10 Reviews the ALOBS based on the Sub-ARO. Checks the small box opposite the 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 Forward s 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 functionary which binds the government to the immediate or eventual payment of a sum of money. The agency is authorized to incur obligations only in the performance of activities which are in pursuits of its functions and programs authorized in appropriation acts/laws within the limit of the ARO. Obligations shall be taken up in the registries through the ALOBS prepared/processed by the Budget Unit.The Budget Officer/ Head of the Budget Unit/designated Budget Officer shall certify to the availability of allotment and such is duly stimulate by signing in the appropriate box of the ALOBS. On the other hand, the control/Head of the Accounting Unit shall certify to the correctness and severeness of obligations, and availability of funds. Both Budget and Accounting Units shall coordinate in the alt er 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 preparation of the ALOBS. Budget Staff 2 Verifies availability of allotment based on the RAOs. If no allotment is procurable, 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 U nit for review and signature. Note 1 Copy 3 of ALOBS shall be attached to the DV. Refer to Note 2, Sec. 12, Procedures for the Monitoring and Recording of Allotments Received from DBM for the distribution of the other copies of ALOBS. Head of the Budget Unit 4 Reviews, checks the small box opposite the Available and duly obligated portion of Box A of the ALOBS and affixes signature. Forwards the ALOBS and documents to the Budget Staff for 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 post in the Obligation Incurred column of the RAOs to fall 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 suppo rt 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 ascension granted during the year overpayment of expenses during the year disallowances/charges which become final and executory Certified copies of official receipts for the overpayments/refunds, copies of bills for overpay ments 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/ sights, deposits of collections with Authorized Government Depository Bank (AGDB) or through the AGDB for the account of treasurer of the Philippines, and recording of collections and deposits in the books of accounts of the agency. Sources of Income of the National Government.The income of the National Government are classified into general income accounts and specific income accounts. The following comprise the general income accounts, among others Subsidy Income from National Government 1. Subsidy from Central Office 2. Subsidy from Regional Office/Staff Bureaus 3. Income from Government Service s 4. Income from Government Business Operations 5. sales tax revenue 6. Rent Income 7. Insurance Income 8. Dividend Income 9. Interest Income 10. Sale of Confiscated Goods and Properties 11. Foreign permutation (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 impute are provided in Volume III of the NGAS Manual. regularitys 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 b y 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 the 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, either on tax revenues or other specific income accounts, shall be recognized as income of the year these were collected. Other Receipts. Other receipts of national government agencies shall be comprised of, but not limited to the following 1. Refund of cash advances When cash advances for official travels are granted, the account imputable 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 thereof shall be credited to the same account. 2.Receipts of performance/bidders/bail bonds Performance bond posted by contractor or supplier to guaranty full and shut downlipped performance of their contract may be in the form of cash or certified checks or protection. Performance bond in cash or certified check shall be bedd by the issuance of official receipt and recorded in the book of accounts by the controller 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 insular 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 Collecting Officers shall deposit inbuilt all their collections, as well as collections turned ov er to them by sub-collectors/tellers, with AGDB day-after-day 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 pact with the instructions provided in Volume II of the NGAS Manual for the RCD. All collections shall be deposited with AGDB for the account of the agency or the Treasurer of the Philippines daily or not later than the next banking day. Procedures for Collections and Deposits Through the Collecting Officer Area of Seq. Responsibility No. Activity Cash Unit Daily Designated Staff 1 Receives cash/check from payor representing collection based on the Order of remuneration (OP) prepared by the Accounting Unit. 2 Issues Official Receipt (OR) to acknowledge receipt of cash/check. Note 1 Funding Checks received by the Cashi er/ 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 formalize DS from the AGDB and cop y 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 compliancy to the Accounting Unit. Note 7 The RCD shall be distributed as follows Original Accounting Unit together with Copy No. of the ORs and DS to support the JEV Copy 2 Cash Unit file Designated Staff 8 Records the RCD in the logbook maintained and forwards the same with the ORs and DS to the Accounting Unit for recording in the books of accounts. Accounting Unit Accounting Staff 9 Receives original of RCD with Copy 2 of the ORs and DS from the Cash Unit. Records receipt in the logbook maintained for the purpose and forwards the same to the Bookkeeper for review a nd 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 Correct by portion of the JEV. Forwards the JEV and documents to the Bookkeeper for recording in the Cash Receipt Journal (CRJ) and/or Cash Journal (CJ) as the case may be. Note 8 CRJ shall be used to record collection under the RA Books while the CJ shall be used to record collections under the NG Books. Note 9 For the succeeding activities, refer to Sec. 1, Preparation and ledger entry of Trial Balances and Other Reports. Procedures for Collections through Accredited agentive role Banks (AAB) Area of Seq. Responsibility No. Activity Accounting Unit Receiving/ let go Staff 1 Receives collection documents from the AAB/AGDB.Records receipt in t he 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 Correct by portion of the JEV. Forwards the JEV and documents to the Bookkeeper for recording in the General Journal (GJ). Note 1 For the succeeding activities, refer to Sec. 71, Preparation and Submission of Trial Balances and Other Reports. Dishonored Checks. There are instances that checks received by Collecting Officers in payment of taxes, fees and other debt due(p) the government are shamed by the drawee banks. A check is said to be shamefaced by non-payment when, upon its being duly presented for payment, such payment is refused or cannot be obtained. (Sec. 8 3, RA No. 2031, Negotiable Instrument Law). It may similarly be defined as those checks paid to the agency, which were discredited 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 account memorandum (DM) and copies of disgraced 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 breeches/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 with the ollowing notation To take up Banks Debit Memo No. ___ dated ____ covering Check No. ___ for P ____________ hold under OR No. _____ dated _______. 6 Prepares appoint 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 t he 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. Note 2 For the succeeding activities, refer to Sec. 71, Preparation and Submission of Trial Balances and Other Reports. 30 DISBURSEMENTS Disbursements Defined.Disbursements constitute all cash paid out during a given period either in currency (cash) or by check. It may also mean the settlement of government payables/obligations by cash or by check. It shall be covered by Disbursement Voucher (DV)/Petty Cash Voucher (PCV) or payroll. Basic Requirements for Disbursements. The basic requirements applicable to all types of spendings made by national government agencies are as follows 1. humans of a lawful and sufficient allotment certified as available by the Budget Officer 2. Existence of a valid obligation certified by the mind 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 establish the claim. Disbursements System. The Disbursements System involves the preparation and processing of disbursement voucher (DV) preparation and issuance of check payment by cash granting, utilization, and liquidation/replenishment of cash advances. Certification on Disbursements. Disbursements from government funds shall require the following certifications on the DV 1. Certification and approval of vouchers and payrolls as to validity, propriety and legality of the claim (Box A of DV) by head of the department or office who has administrative control of the fund concerned 2.Nece ssary 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 haggard only on duly approved DV or PCV. These shall be reported and recorded in the books of accounts only when genuinely 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 style of disbursements. 2. Commercial Checks issued by government agencies chargeable against the Agency Checking Account with GSBs. These are covered by income/receipts authorized to be deposited with AGDBs and funding checks received by RO/OUs from COs/ROs, respectively. Recording of Check Disbursements in the Check Disbursements Record (CkDR). All checks issued including cancelled checks shall be recorded chronologically in the CkDR. The dates checks were actually released shall be indicated in the appropriate column provided for in the CkDR. Reporting of Checks Issued/Released.All checks actually released to claimants shall be included in the Report of Checks Issued (RCI), which shall be prepared daily by the Cashier. The RCI shall be submitted to the Accounting Unit for the preparation of JEV. All unreleased checks as of the report date shall be enumerated in a listing of Unreleased Checks to be attached to the RCI. Procedures for Disbursements by Checks. Area of Seq. Responsibility

Saturday, January 26, 2019

Arthur Conan Doyle Essay

Examine the ways in which the reference, creates suspense and tensity in The Speckled Band by Sir Arthur Conan Doyle and the Body Snatcher by Robert Louis St regular(a)son Speckled Band The Speckled Band is slightly an evil stepfather named Dr Roy dish give awayt who has the tendency of murdering his stepdaughter Helen to gain her property, having al score murdered her older sister Julia, in a mysterious way. When his younger stepdaughter gets suspicious, as the mysterious circumstances repeated themselves, she contacts Mr Holmes.Mr Holmes tries to supporter shed Stoner find out who killed her older sister and what with. In the opening paragraph we argon given unanswered questions, which makes the referee happen uncertain of the situation. We are told Holmes solely investigates contradictory cases this makes the lecturer wonder what they are dismission to be learning of. Sher put away Holmes awoke from his sleep earlier than usual, eve though he is set forth as a late riser. This interests the commentator because of the sense of urgency, which Homes shows. Miss Stoner is descri prat as wearing a black dress and veil.This makes the contributor curious as to wherefore is she wearing black as black usually symbolises demise or that a tragedy has happened. Watson and Holmes mention that she is shivering, a sudden offer occurs when the woman replies It is not the cold which makes me shiver it is fear it is terror. This retort creates tension and apprehension, we are presented with many unanswered questions, Why is she panicky universe the main one. This creates suspense and tension because the unanswered questions give us lightheaded details roughly the whole situation.Miss Stoner had prematu swan gray hair this detail was mentioned because sometimes people who bemuse a lot of stress get grey hair prematurely, so the author is hard to emphasise that she is extremely worried about the situation. Also she is descri tooshie as a hunted anima l, this emphasises her vulnerability and causes the reader to be uncomfortable. We only k direct that she is troubled and fatigued but what caused it is unknown to the reader even though we are told all of these descriptions of Miss Stoner.We are told about Dr Roylott and of how he murdered his native butler. This increases the awareness of the reader about Dr Roylotts aggressive and violent behaviour. He keeps exotic Indian animals such as the baboon and cheetah, which makes Dr Roylott baffling since he doesnt act in a normal way so the reader chamberpotnot fully understand his character. Dr Roylott followed Miss Stoner to Mr Holmes house. This makes Dr Roylott come along a desperate person visiting as he is leave aloneing to spy on his stepdaughter and it because delayms that he has something to hide.Dr Roylott is described as a man with immense strength and with a in truth short-tempered anger. This is reinforced when Dr Roylott bent the poker and warned Mr Holmes that he is a actually dangerous man. This striking first appearance of Dr Roylott makes the reader understand why he is such a dangerous man. Dr Roylott has the ability to intimidate well-nigh people but not Sherlock Holmes. Holmes is now seen as the gymnastic horse in shining armour who is going to save Helen. Dr Roylott lets gypsies to stay on his land he becomes friends with them.This makes him seem much mysterious because people in that time of age wouldnt usually allow gypsies to stay on their grounds and then associate themselves with them, this is a very abnormal fount of behaviour. Miss Stoner told Sherlock Holmes that Julia said in the beginning she passed away that it was the speckled slew and then pointed towards Dr Roylotts dwell. This leads the reader to think that the death had something to do with the gypsies, the reason universe that gypsies were usually stereotyped as wearing bandanas. The reader assumes that the gypsies may have killed Julia.We learn about Helens problems when she explains them to Holmes, we are now answered some of the questions the reader had before. We are told that Helens sister was murdered which raises tension in the conversation. The fact that Julia died just before the day of her wedding raises the awareness of the reader. Since Dr Roylott wanted to keep the money, hed have to get rid of Julia before she was unify, this raises suspicion about him. The reader asks why did he go to bed early? We have more unanswered a question such as How did she die? that bewilders the reader.Helen ascertains us in great detail about the night Julia died next-door to Dr Roylotts room. Julia earlier that night heard a whimsical low whistle and a loud sound of metal world struck. These strange noises give a sense of unease to the reader. The two sisters would lock themselves in their room, which tells us they outweart feel safe on their own, we had no feeling of security unless our doors were locked. Julia is alone and isolated from her sister and the strange sound creates tremendous stress within the reader because the reader is scared for her.A cheetah and a baboon are loose in the garden. Helen is intermeshed when Julia was just about to get married she was killed. The reader already knows that if they got married Dr Roylott would lose a lot of money. These two factors are put unitedly and now the reader fears for Helens life. Mr Holmes inspects the room that Julia died in. He notices that the house is beingness repaired even though it doesnt seem to need repair. Helen told Holmes I regard that it was an excuse to move me from my room, now that she is in the room in which her sister died in, she is now very vulnerable.The fact that the house has scaffolding gives the reader the impression that a person may have entered the house from the outside, this misleads the reader slightly from what really happened. The room door had been locked and shutters with iron bars bar the windows. The room had very unusual features such as dummy gong ropes and ventilators that did not ventilate. The ventilator goes into Dr Roylotts room, we are now wide-awake of Dr Roylott that he used these features to kill Julia. In Dr Roylotts room was a saucer of milk, which is quite strange since if it were for a cheetah it would have drank it in one lick.Also a lash that was tied in a loop of whipcord was found in Dr Roylotts room, this produces an image that he may have strangled Julia because it was designed to get tighter when pulled and could have been fixed through the ventilator to strangle her. The whole situation holds the reader in suspense and there is a sense of unpredictability as to what is going to happen. Mr Holmes is capable of noticing small points and then reaching a conclusion, he show his ability as a detective at the beginning of the stage when he knew how Miss Stoner got to his house by glancing at her just the ticket and coat.He notices these small points and puts them togethe r, after that incident the reader is able to rely on Mr Holmes for answers. After he examined both of the rooms he counsel Helen to listen to what he said because her life may depend upon it. Holmes had sure spotted something very significant but he does not tell us which adds to the anxious and tense atmosphere. Mr Holmes and Watson discuss the situation, Mr Holmes clearly informs Watson that the bed being clamped to the floor, the ventilator and dummy bell rope played a have-to doe with of the death of Helen. The scene is dark that gives a chilling scene.Mr Holmes and Watson encounter a distorted boor whilst walking on the grounds it was described as having writhing limbs. This is a grim picture that adds to the dark and chilling atmosphere. The child is described as running swiftly across the lawn into darkness, which makes everything seem mysterious and strange. We later find out it was the baboon. When Holmes is in Helens room they agree to sit without light, since there is no light unanticipated things happen such as the noises they hear. The reader is now fearful for Holmes and Watson because they cant clearly see whats happening.Holmes tells Watson to have the pistol ready which gives the impression that they are waiting for something terrible to happen which creates a colossal amount of anxiety and apprehension. Holmes for the first time in the story is offensive this makes the reader think that a big event is about to take away place. The cheetah is at liberty that increases the sense of insecurity. We as readers are shy of what is going to happen and so is Watson, they waited silently for whatever might befall. They sit in the room waiting for what is going to happen for hours.Holmes sprang from the bed and lashed furiously with his cane at the bell pull the reader and as well Holmes are very anxious and edgy. Mr Holmes shouted to ask Watson if he could see it? but he couldnt, this creates tension and the fact that Watson cant see it he is at a higher risk of being harmed so therefore the reader worries for Watson. Then the low whistle occurred followed by a horrible cry which swelled up louder and louder, Watson and the reader are disorientated about what could of that scream have meant. The doctor was being choked but we dont understand what is going on.Watson and Holmes feel insecure, take your pistol and we will enter Dr Roylotts room. Holmes and Watson find a swamp adder wrapped around Dr Roylotts neck. The reader now understands that the speckled band was the patterns on the snake, the suspense and the tense feeling gradually fades away from the reader. At the end of the story an unpredictable twist happens, that of the speckled band. The author used a very palmy red herring the reader now knows the red herring was the gypsies, because the reader when told of the speckled band in the beginning assumes that it was the gypsies.As the story progresses there are more and more possibilities of the cause of Julia s death, the gypsies being one of many. Holmes solved that the saucer of milk was there to lure the snake, the reader couldnt link these clues together and therefore tension is built up very well. The baboon and cheetah acted as a slight red herring since they made them feel insecure and change magnitude the tension in situations even though they were not involved. The author is successful in keeping suspense and tension all through out the story keeping the reader intrigued and interested.

ESL teacher classroom techniques Essay

The single-valued function of this issue was to assess the particular(prenominal) schoolroom techniques riding habit by ESL t apieceers to impede /solve possible see to it related problems while employing joint activities with scholars. In this Enriched ESL accommodative classroom the instructor integrates instructional strategies that facilitate and encourage interaction, quislingism and investigation in the heightenment environment. The educatees in the class be non passive learners but are actively involved in the nurture run, taking responsibility for their accept erudition.One of the major aspects of a joint eruditeness environment is oral communication between and among students and with the classroom instructor. Students dispirit a chance to discuss a multiplicity of issues that are relevant to the class and explore new concepts in their interactions. This type of knowledge and peer-to-peer interaction allow students to be engaged in the decision mak ing process of their education and to contribute meaningfully to their own learning and that of their peers.In the reconciling ESL classroom interaction is unavoid adequate to(p). Students give way to ladder with severally other in purchase order to make learning meaningful and to develop the communicative skills demand for useful function in the real-world lyric poem setting. Students need to feel gentle interacting with each other, sharing stems, investigating and exploring their language environment and gaining(a) egress solutions to problems.Thus on the road to developing competency in incline students pass on have to make both an individual and a collaborative effort since adept of the characteristics of language learning is to develop the social techniques that will suspensor the learner understand how to use the language in a variety of cultural settings. Of course since interaction is intrinsic to the ESL classroom so is the potential for conflict and discipl inary concerns in the classroom.The ESL teacher needs to develop the right skills overtime to treat interactive fashions in the classroom so that objectives are gained and indiscipline and other disruptive behaviors are avoided. In the current depicted object the detective wanted to determine the behaviors most ofttimes employed by ESL teachers at bottom the reconciling learning context in response to or as a way of thwarting both potential disciplinary or non- working class-related matters. The look for questions that guided this search were on that pointfore . What classroom commission techniques are ESL teachers using in the classroom in order to maintain discipline while implementing conjunctive learning activities? 2. privy tackive classroom bear awayment lead to winning improvement of accommodative learning activities and control discipline within separates? In order to accomplish the objectives of the study and to respond to the research questions a mixed methods research hail was taken. This involved the gathering of both qualitative and quantitative info.A questionnaire survey, administered to the ESL teacher, was apply to gather the qualitative entropy. The quantitative data was begined through posters of the teachers classroom behavior in accommodative learning sessions. Participants This study was conducted in a classroom setting and involved an ESL teacher and 28 students, in a francoph iodin private inform in Quebec City, Canada. The ESL teacher is a slightly young teacher who has been working at this private school for the late(prenominal) 9 years.The students are primarily from very affluent derrieregrounds. This is probably because the school level offs a very full(prenominal) fee for students wishing to att exterminate and therefrom only the children of parents of a high socio-economic status, who can afford those fees, are adequate to(p) to attend. The students were discovered in their ESL class. They wer e taking the ELA program in grade 5. ELA is a program for high school students in grade 4 and 5. Students in this program would have completed the EESL program and succeeded the ESL core examination at the end of grade 3.The demographics of the students were 16 girls and 12 boys. They were aged between 15 and 17 years old. This stem of students and the ESL teacher were selected because they were utilizing cooperative learning strategies at the time of the research. In fact, the students ascertained in this study had been taking bulge in cooperative learning for quite few time. Data solicitation instrument A variety of instruments were employ in the process of data collection. An initial set of data was pile up from the ESL teacher using a address interview.The interview included a series of question on how the teacher implemented cooperative learning in her classroom (Appendix 1). The 11 questions on the interview were formulated by the researcher. Another instrument apply was the Communicative Orientation of Language Teaching, (COLT) observation scheme by Spada and Frohlich (1995) for the percentage points of observation in the classroom (Appendix 2). The COLT scheme has been utilise for decades by classroom researchers in examining interactive classroom behaviors.The COLT scheme was used in its original format, without whatsoever modifications, except that the researcher used only the sections on activities and episodes, dowryicipant arrangement and content for the break ups of the research. Data collection number The study was conducted at the end of February, at the beginning of the last term of the school year. The students were expected to alumnus at the end of the term. In the initial phase of the study the researcher contacted the ESL teacher to respond to the interview questions over the phone.This conversation was also used to make arrangements for a meeting at the school to discuss a few things that needful clarification. The purpo se of the interview was to discover the teachers attitude towards cooperative working activities, how the teacher used cooperative learning in her classroom, the large-hearted of classroom management techniques she used to instill discipline while implementing cooperative activities and students participation in free radical work activities.The back up part of the study involved classroom observations of the same teacher, interacting with a ag crowding of 28 students enrolled in the ELA program in grade 5 of high school. The purpose of the observations was to validate the information gathered during the interview. The COLT scheme (Spada, & Frolich, 1995) was used to collect this data. The classroom observations were conducted during three (3) separate classroom outcomes of 75 proceedings duration each while the students were involved in cooperative activities.The research made the checks and marks under the appropriate categories of the COLT. The researcher checked each ti me the ESL teacher had to intervene in order to direct the students back to their work. The participants were detect three multiplication on three different days of the week in ESL classes where the students where involved in cooperative activities. One of the observations weas through with(p) during the first conclusion of the morning, the second was done during the second period and the three observation was done during the last period on Friday afternoon.In the classroom the teacher appoint the students to groups of 4. There were 7 groups. Each student chose one of four topics for a project and they were grouped based on their choice. The teacher furnishd students with 4 different topics which were then numbered. She finally set up the groups by placing the students together trying to watch over, as much as possible, the students personal choice. The teacher and students arranged the desks arranged in pairs side-by-side opposite other(prenominal) pair. Such arrangement enabled students to talk to each other with ease.The main characteristics observe by the researcher were students behavior and teachers interventions during the cooperative learning. This kind of observation was chosen because it gave an idea of the actual classroom practice in terms of students behavior and the teachers interventions. This may allow some generalization of the results to other classes and teachers that use cooperative learning. Data analysis procedure When all the data were collected the information collected from the COLT (Spada & Frohlich, 1995) was analyzed.The teachers interventions were tallied for each observation period and the three periods were compared. The teachers responses during the telephone interview, and the information from the COLT scheme, as gathered through observations, were also compared. The purpose of this comparison was to determine the correlation between the reported classroom management techniques that the teacher mentioned during th e interview and the actual practices used in the classroom. Results and analysis The data reveal the nature of teachers interventions and the students behavior during cooperative learning activities.The researcher observed the ESL teacher three quantify. During the first observation, the teacher had to intervene a extreme of 12 times. The teacher intervened 3 times to give group feedback and cue the students that they were to read and follow instructions in their booklet, 3 times to refocus students on the travail because they were doing something besides their project, 3 times to remind students to reveal in the target language and three times 3 times when she noticed that some students were not working on their projects.During the second period of observation, the teacher had to spend some time reminding students that they were expected to play the roles they had been assigned by the group. Also, she reminded them that everyone was to contribute to the supremacy of their pro ject. The teacher intervened 8 times during this period 3 times to remind students to communicate in the target language, doubly to give feedback to some groups, 3 times to counter inappropriate behavior among certain groups where the students did not display behavior appropriate to the classroom. During the third period of observation, the teacher had to intervene 15 times. of the interventions were to remind students to use the target language in the classroom, 3 times to refocus students on the task because they were doing something besides their project, 4 times for displaying behavior inappropriate to the classroom and 4 times because students were not ful conducting their roles in the group. Some of the more common disruptive behaviors that were remark include drawing obscenities, spending too much time sharpening their pencils, browse fancy magazines and passing objects other than their project amongst the groups members.Students sometimes were talking to another group. Du ring the third period one central observation was that students stopped working and arranged their bag while there was still about 8 minutes left in the period. The teacher used that time to situate students and remind them that they had only two periods left to finish their project. In examining the teachers reported estimation of the frequency of interventions during cooperative activities as give tongue to during the interview and comparing them to the classroom observation, the results showed that the reported and actual practices were closely aligned.With respect to the techniques used to instill discipline during cooperative learning activities the classroom observations and the telephone interview also demonstrate a positive relationship. For the most part the groups were cooperative. Only 42. 86% of the students, 3 out of 7 groups, displayed problems staying on task. These groups appeared not to have shared the tasks amongst themselves fairly. The teacher had to visit thi s group very often to en confident(predicate) that they were working.Observations of the ESL teacher revealed that she used effective cooperative activities which decreased the problems of classroom management to a tolerable level which led students to effectively work in cooperative activities in the classroom. In order to create a successful environment so that students could work effectively in groups, the observed teacher tried numerous techniques to manage cooperative learning. From the interview she indicated that she used cooperative activities quite frequently. She gave students roles such as Captain English.This student was to ensure that the integral group used only English in the class. The secretary had to note decisions and ideas during brainstorming and other activities. The president was in charge of seeing that everyone had been working and checking that all the documents were submitted on time. Finally, there was Captain Cheer-up. This persons duty was to cheer u p the team, motivating them whenever they had successfully genteel a task and was ready to go forward in the project. The ELS teacher assigned the students to group using the students choice of a topic.Based on the report from the teacher group formation has an important role in the success of cooperative activities and students would make the best of their engender in cooperative working if the groups were heterogeneous. The students were quite comfortable working with each other and the teacher. They had been taking the same level English course and they had been perusing together for two year. Many of them knew each other very fountainhead and were close friends. This is also true of the ESL teacher who had been training the same group for come time.According to the teacher, students should not be allowed to choose their peers to form their own teams to do cooperative working otherwise they mightiness not work substantially and spend the time to talk about things out of the subject. The observed teacher had already explained to the students the most important points in order to obtain better results when working in cooperative learning. She had also explained the different roles the students should deferment while working in teams. She had also taught the students how to share the task within the group members and she had emphasized the importance of grouping making.Correct choice of group size was one of the techniques that the teacher used to ensure that the teacher was able to effectively manage student behavior during cooperative working. Research suggests that group sizes should not be too big, a reasonable size organism two to four students. The teacher also walked among the groups to ensure that they stayed on task and even offered them needed feedback. According to the teacher, feedback is extremely important for the success of cooperative working as it gives the students the opportunity to adapt themselves according to the teachers instructi ons.The teacher randomly selected a student from each team to demonstrate his or her group results. It was a legal strategy to make sure that students had worked effectively and that everyone in the team was prepared give respond in case he or she was selected. Reward was primordial in order to raise motivation amongst the groups. The teacher rewarded every team that had worked hard. She also asked students to disjoint the work into parts and write their names according to what each students responsibilities were. DiscussionThere are limited studies examining effective classroom management techniques for cooperative learning activities in ESL classrooms. The purpose of this study was to fill the gap in the existing literature by discovering and highlighting the specific classroom techniques used by ESL teachers to manage cooperative learning activities successfully by addressing the questions what management classroom techniques can teachers use in the classroom in order to insti ll discipline and implement cooperative learning activities? nd can effective classroom management lead to successful improvement of cooperative learning activities and control discipline within the groups? This study has attempted to show different ways in which the cooperative teaching method could improve students behavior and service of process classroom discipline. With principles such as positive interdependence, face-to-face promoting interactions, individual and group accountability, interpersonal, small group skills and group processing, cooperative learning has all the necessary elements to ensure that discipline is kept up(p) in the classroom.The current research conforms to existing research paradigms on classroom management and the results are representative of previous findings in this area. In examining the effect of classroom management on the success of cooperative learning, this study, like others earlier it, showed that group formation is an effective classroom management tool for cooperative learning activities. Research recommends randomly assigned heterogeneous groups of students to form success cooperative groups.This study supported the finding that these groups are successfully managed in the classroom and are preferred to homogenous, self-selected groups (Emmer, Gerwels & Austin, 2005). The students in this group performed well because groups were heterogeneous so the students were able to profit from everybodys contribution. The data collected also showed that group size was a very important broker in helping to ensure classroom management success in cooperative learning strategies.Studies also support that assigning specific roles to each student in a group ensures that everyone stays on task and that cooperative learning strategies would be more successful. This success is even get along assured when students respect the roles they have in the group. Researchers have suggested the use of rewards to help motivate students to stay on task and to successfully complete activities in cooperative learning groups. The teacher in this study employed rewards to diligent groups and this was able to motivate them to perform well.When members of the group look forward to a reward they will ensure that each works in completing the task so that all the members would benefit, they are aware that failure of one person to do what is required would result in the failure of the entire group. One thing that was immediately obvious from the observations was that students were, for the most part, aware of good cooperative skills. The students in this group have been involved in cooperative learning for quite a while and thus this exposure might have helped them to develop proper cooperative learning strategies.While there were some disruptions during the class, these were not significant enough to take away from the cooperative task and students by and large appeared to understand what was required in the cooperative gro ups and the proper procedures they needed to follow. Overall, the study has shown that it is possible to use cooperative learning and manage the classroom successfully. Nevertheless, all the elements of successful cooperative learning have to be adhered to in order to obtain good results. Moreover, the students must be aware of what is expected in cooperative activities.This study fits well in the existing literature on cooperative learning and classroom management. It could help ESL teacher with their classroom management while doing cooperative learning and administrators when they are examining, planning and implementing alternative teaching strategies and approaches. Conclusion This study supported the idea that cooperative learning, if used effectively, can help teachers manage their classes. If cooperative learning is implemented effectively, it could facilitate the effective management of the classroom.However, there are many elements that should be taken into consideration t o attain such result. Based on these finding, teachers need to pay more attention to the classroom management techniques they use during cooperative learning. This study showed that it is possible for ESL teachers to implement cooperative learning and manage their classroom successfully if they have effective classroom management techniques. discriminating that classroom management is an important element for the success of cooperative learning, this study aimed to help teachers who implement this method for the first time to better manage their classes.This study has many limitations. Only one ESL teacher and one group of high school students in grade 5 participated in the study. Moreover, the research group was already organized when the research did the observation. Due to time constraints, the researcher could not observe the ESL teacher with her students more than three times. The results of this study provide a description of the implementation of cooperative learning that is specific to the take part teacher. Amongst all the techniques used by the ESL teacher during the observation, there is one that the teachers did not implement in her classroom.She did not have the students write a nonchalant report to inform what they had done on that day and who had done what in the project. Therefore, more research is needed to determine the extent to which these results could be if such technique should be applied. This study showed how the ESL teacher managed her classroom and how the students behaved during cooperative learning. However, it is not easy to generalize the results because the observations were done by only one researcher. The results needed to be validated by another observer.