Treasury Report Free Essays

{TOPIC} AN ASSESSMENT OF TREASURY MANAGEMENT PROBLEMS AND REMEDIES IN LOCAL GOVERNMENTS BASED ON ITS REVENUE. BY: NAME: ONIFADE AYOMIDE OLUWATOBA MATRIC NO: 09/SMS02/015 BEING A RESEARCH PROJECT REPORT THAT IS TO BE SUBMITTED TO THE DEPARTMENT OF ACCOUNTING FACULTY OF AFE BABALOLA UNIVERSITY ADO-EKITI, EKITI STATE, NIGERIA. IN PARTIAL FULFILMENT OF THE REQUIREMENT FOR THE AWARD OF BARCHELOR OF SCIENCE (B. We will write a custom essay sample on Treasury Report or any similar topic only for you Order Now SC) HONS IN ACCOUNTING. TABLE OF CONTENTS CHAPTER ONE 1. 1Background of the study CHAPTER TWO 2. 0Literature Review CHAPTER THREE 3. 0Research Methodology CHAPTER FOUR 4. 0Data Presentation and analysis CHAPTER FIVE 5. 0Summary 5. 1Conclusion. CHAPTER ONE INTRODUCTION 1. 0 BACKGROUND OF THE STUDY Local government in any nation like Nigeria is an entity through which government and its policies are carried to the grass root. The government body of such an entity is selected or otherwise locally selected. It constitutes an integral party of a country overall political structure. The creation of local government is made by the law of the state government with intention of bringing government to the people. It is clearly understand that even if the machinery of the state government stops franchising law and order will still prevail, if local council in Nigeria continues to exist. According to Okoli (1998) local government exist to fell the gasp which the national government is to remote to fell, it bring the national government closer to the people and make its impact feet in all the nooks and cronies of the society. By implication the national government through thus medium caters for the grassroots. Local government plays vital roles in the development of the country. It can also be maintained that should local government machinery ground to a half, there is bound to be chosen and confusion. They are the overall of authority and it is through them that the provision of all facilities and services aimed at giving the people higher standard of living and maintenance of law and order can be made. Accordingly attempts have been made at different stages of the country political life to modify the local administrative system and to make them perform their role and function. But in spite of these efforts, the local government authorities continue to exhibit evidences of poor performance. Thus had led to the federal government affairs and eventual entrenchment of the system in the country’s constitution. According to Gbenga (2001) local government can be defined as the process through which government and its policies are carried to the grassroots, and stressed that during the early stage of local government in Nigeria (Gowon) which lasted from 1967-1975 the different state operated different system of local government. In the Northern state, the emirs retained some of their powers and influence because the counselors appointed by the military Governors where traditionally and spiritually expected to defer to the authority of the emirs. The Eastern state and in the Midwest states abandoned the councilor system adopted the French system of decantation. In the west state Governor who had initially posted sole administration of local government areas where forced by the tax revolts of the late 1960s to reintroduce local government participation. Mustapha (2003)local government also become conduct pipe for cooting of national treasury for instance, elite cline of local government Chairman called the â€Å"Association of local government of Nigeria (ALGON) reportedly mandate the maximum military leader to deduct local government funds for the purchase of two Toyota land-cruiser jeeps for all LGA chairman, while the other belong to the police to facilitate effective policy and combat of armed robbery. Harriman (2006) local government is not creatures of state government, but one of the tiers of government of this country. Every effort should be made to allow local government councils to operate with prestige and not as beggar. Therefore, the provision of funds and its disbursement in local government to perform its stated roles. So, importance of sound and effective management of the treasuring of a local government authority cannot be over stressed. Without effective treasuring management, the policies adopted by alocal authority in a great variety of field may not be successfully implemented comprehensive arrangement are therefore in force in all states for exercise of internal and external control over the treasuring of local government authority. But very little and in some cases, virtually no regard has been paid to the need for effective, progressive management of treasuring of local government authority. The management of treasury in the local government should be taken as a tool for controlling the activities of local authority in the country. Without proper and effective management of fund of a local government, the overall affair of the local government will be properly managed, as there will be no constant payment of staff salary, maintenance of law and order, provision of infrastructural facilities and execration of capital project. The treasuring management is a type of control exercise by the management within an organization. It is very important where the size of the organization is high and where the government of a state found it very difficult to have direct contact with the routine operation of the organization. 1. 1STATEMENT OF THE PROBLEM Large scale misappropriation of fund in public offices has now becomes a common practices in the society. And the local government is not exempted. Thus had led to performance in terms of services rendered to the people in spite of this modification there still exist a poor performance which is evidence in the case of the local government. This ineffectively can be traced to some factors of which poor treasuring management is one. So in this study, we will consider what constitute on effective treasury management and also how inefficiency in the treasury can be avoided. 1. 2OBJECTIVES OF THE STUDY This study was undertaken to provide: a)an attempt to closely look at how assessment is the treasury management, roblem and remedies in local government council in relation to the performance of roles and functions of their areas of authority. b)The length of area to which the treasury management process can contribute to the success or otherwise of a local affairs. c)What roles needs to be played by both the top level and lower level management for treasury management process to succeed in local government authority. d)The federal and state government involvement towards the attachment of defectives treasury management in a local government authority. )An overview of treasury management operation in local authorities f)An analysis of best practice and g)A basis for local governments to examine their own procedures to evaluate their performances so that improvements can be introduced where necessary. In view of the importance of treasury management in a local government is enumerated above, it is necessary also to look up into the treasury management procedure and practice employed by modern local government authority in order to accomplish their goals. Accordingly, this study will make an appraisal of the treasury management policy and practices employed by Ado local government concerned with a view of determining: A. To what extent has the proper treasury management helped the local government in performing the specific function of the local government? B. What procedure and techniques are employ by the local government in monitoring the effective treasury management? C. What principles difficulties are been faced by both management and lower level staff in treasury management planning and implementing? D. What condition is necessary in a board government to ensure effective treasury management? E. What (if any) are the probable causes of deviation in the planned and actual operation of treasury management and how they are redressed? F. What roles are being played by the treasurer of a local government in treasury management? 1. 3SCOPE OF THE STUDY The study focuses on treasury management system as a means of promoting proper accountability within an organization with a particular reference to Ado local government. This study will perform test and review the internal control system and the internal check that already exist in the organization. There will be careful study of the operation of the following division. ?Finance/Treasury Division ?Audit Division ?Budget and Planning Division ?Chairman / Sole Administrator 1. 4SIGNIFICANCE OF THE STUDY The outcome of this research work will be useful to the organization under reference because if the recommendation were adopted loopholes and other weakness in the existing internal control system would be exposed. This will urge the management to strengthen or if necessary build a new comprehensive treasury management which would promote proper accountability within an organization. The research work will also serve as a valuable document for students, business executives, middle management staff and other people who wish to consolidate their knowledge on treasury management. The result will also be essential to all government officers who are presently witnessing large scale of misapplication of fund and poor accountability. 1. 5DISTINGUISH BETWEEN HYPOTHESIS RESEARCH QUESTION The following are working hypothesis, which would be tested. Null and alternative hypothesis which are usually denoted by Ho and Hi, Ho: a)That well qualified personnel are employed as accounting staff and should be well – motivated in term of salaries and other fringe benefit. b)That proper internal control of the treasury management would improves staff warmth, skill and knowledge. c)That an effective treasury management is capable of executing materials frauds and error and also promotes proper accountability in an organization. d)That effective treasury management will enable the local government affairs its objective and standard. )The effective treasury management promotes effectives management funds. f)That management ensures reliability accounting information and document. In this study, the following questions were asked with a view of finding solution to the operation of the treasury management process. a)How important is treasury as a unit of operation in the performance of local government function and roles. b)What roles mu st treasurer play in the attachment of standard treasury management in the local government? c)What are the contribution of the state and the federal government toward attachment of treasury management standard in all the local government? )What are the causes of proper treasury management failure? e)What are the causes of derivation in planned and actual operation. 1. 6DEFINITION OF TERMS 1. Treasurer: he is the head of the treasury department, he manages and control the finance of the local authority. He keeps record of all money received or spent. 2. Auditor: he sees to the check and balance of all financial transaction of the local government. 3. Vote Book: it is use in recording all expenditure and liabilities incurred by the vote controller entrusted with the management of fund of the department. . Petty Cash Book: this is an imprest book, which is kept to meet expenditure of items whose payment voucher cannot be presented immediately. 5. Capital pay office responsible for phy sical cash and cheque payment of wages and salaries, pension and contract. 6. Receiving Cashier: responsible of collection of cash from outsiders who make payment on fines, licenses etc and also revenue granted by revenue collector. 7. Financial Account Unit: involved in preparation of final account as well as other financial statement of local government. How to cite Treasury Report, Papers

Impact and Role in International Marketing †MyAssignmenthelp.com

Question: Discuss about the Impact and Role in International Marketing. Answer: Introduction: The main objective of marketing strategy is to increase the sales and accomplish the sustainable competitive advantages for an organization. It consists of both short and long-term activities in the area of marketing. Pongrass publishing systems are famous in Vietnam for supplying newspapers and magazines to the customers. The respected firm is working in this industry for 25 years. Along with this, products of the Pongrass are classified into the Classified Booking V6 and Classified Pagination. The efficient and effective marketing management strategy will help the respected firm to promote its goods and services among the customers of the nation. In context to this, digital marketing strategy is one of the most suitable strategies which will offer various benefits to the Pongrass publishing system and lead to enhance its sale and profitability (Papadopoulos and Heslop, 2014). Market entry strategies are planned method for delivering products and services to the new target market of the Vietnam along with distributing among them. Pongrass Publishing System can use this strategy for entraining into the new market of the nation. With the help of these plans, the company will achieve enhanced sales, brand awareness, and business stability. These strategies are explained below: Alternative Export Entry Strategies Alternative Export Entry strategies for Pongrass Publishing system are as follows: Direct Exporting of products or services: In this, the company will get the opportunity to sell and deliver its goods or services directly to the customers. Pongrass will negotiate, contract and work directly with the client while using this export strategy. The benefit of this approach is the unavailability of middleman which results to higher return on the investment and lower prices of items. Along with this, the organization will become more competitive while using the strategy for entering into the new target market. Proper use of this approach can develop a healthy and vigorous relationship with the customers of the nation as well. This approach will result to transfer the rights to build another firm at Vietnam along with the new partners (Czinkota and Ronkainen, 2013). Indirect Exports: Irrespective of direct exporting of product strategy, this approach needs intermediate for selling and delivering products to the clients. The export is taking place in indirect form with the help of intermediary like an agent, foreign distributor, trading house, representative, etc. By offering an excellent and attractive price, these intermediates are always available for doing certain kind of work. Final Market Entry Strategy From the above analysis of the two export entry strategies management, it is clear that both have their advantages and limitations. Concerning the Pongrass publishing System, direct exporting of products or services is best entry strategy. This approach will offer the organization a chance to increase its customer base by developing new relations at the new target market of Vietnam. By using this, the company will able to create brand awareness and trust over the people concerning to its services or products (Schilke, Reimann and Thomas, 2013). Competitive Advantage and Market Positioning Evaluation Competitive Advantage Companies work for gaining competitive advantages by producing the goods or services at a lower price. Pongrass will have to understand the buying criteria of people of Vietnam and strategies of competitors for enhancing the sales and profit margin. The organization will use different importance matrix for gaining competitive advantages in the industry. With respect to this model, following areas are necessary to describe: Target Segment: In this, Pongrass Publishing will divide the market of Vietnam into the sections and concentrate on them by offering desired products they needed. The new target segment of the respected firm is newspaper industries of the cited firm. The organization will provide new systems integrated with latest technologies for publishing newspapers fast and efficiently. Individuals working in newspaper sector believe in deploying systems with latest tools and techniques for reducing the time and optimum utilization of resources (Felzensztein, Stringer, Benson-Rea and Freeman, 2014). Target segment evaluation(s) of key competitors: By analyzing the strategies of the competitors, the company will able to influence the target portion of the nation. From the analysis, benefit segmentation will be the best approach for the Pongress products. Market Positioning Options The perception of clients towards a brand or product with respect to the competing brands is called as market position. The process of developing the image or identity of a product for customers is called as market positioning management. For developing an active image of the brand at the new place, companies need to focus on it's distinguishing features. Pongrass Publishing System also needs to use effective market positioning strategy for developing an effective brand image of products and services among the customers of Vietnam. The company will utilize the following process for creating effective positioning strategy: Development of the positioning statement: In this step, Pongrass will have to develop statement having basic and formulaic sentence structure for sending an attractive and useful message to the customers regarding the products. To determine the uniqueness of product: In this, the organization will have to identify a unique feature of the product like latest techniques along with a low price or used quality brand, etc. which can influence clients to purchase items (Katsikeas, 2014). Development of positioning process: After the above step, the company will create process regarding the positioning by emphasizing the competitors, market target, and segments. Pongrass will also use an appropriate approach like positioning within a category, positioning along price lines, positioning according to product benefits, etc. For the respected firm, positioning by price and quality will be the right approach. This will fulfill the needs and want of the clients and tend to increase their satisfaction level. Perceptual Maps: This will include diagrammatic mental representation of individuals regarding the relative place different brands occupy within a category. The company can use any algorithm for developing this map as per its need. This includes cluster analysis, correspondence analysis, conjoint analysis, multidimensional scaling and many others (Pongrass Publishing Systems. 2017). The above steps will help Pongress to give shape to the preference of customers which is one of the primary sources for developing compelling brand image into the market. The appropriate strategy for market positioning will be positioning by price and quality. High-quality products in low price will attract people to purchase them which will lead Pongress to gain competitive advantages. References Czinkota, M.R. and Ronkainen, I.A., 2013.International marketing management. Cengage Learning. Felzensztein, C., Stringer, C., Benson-Rea, M. and Freeman, S., 2014. International marketing strategies in industrial clusters: Insights from the Southern Hemisphere.Journal of Business Research,67(5), pp.837-846. Katsikeas, C.S., 2014. Journal of International Marketing: Objectives, Challenges, and the Way Forward.Journal of International Marketing,22(1), pp.1-4. Papadopoulos, N. and Heslop, L.A., 2014.Product-country images: Impact and role in international marketing. Routledge. Schilke, O., Reimann, M., and Thomas, J.S., 2013, May. When does international marketing standardization matter to firm performance?. American Marketing Association. Pongrass Publishing Systems. 2017. [Online]. Available Through: https://www.pongrass.net/. [Accessed on 4th October 2017]

“That All Things Are Directed to One End, Which is God” by St. Thomas Aquinas Essay Example

â€Å"That All Things Are Directed to One End, Which is God† by St. Thomas Aquinas Essay Humans have been searching for the explanation of life and the existence of a higher being or creator since acquiring the capacity for rational thinking. Many theories were forwarded including the teleological or design argument which proposes the existence of God through recognition of the direction and function in nature. The term teleological is from a Greek word telos which means end or purpose. Teleology, therefore, is the assumption of the presence of a purpose or direction in the dynamics of nature. Furthermore, it asserts that nature or universe is a very complex design to occur out of nothing. This means that this design must have a designer who is God. Proponents of this argument include Plato, Aristotle, Cicero, Augustine of Hippo, Saint Thomas Aquinas, John Locke, George Berkeley, William James, David Hume, William Paley, John Barrow, Frank Tipler, John Polkinghorne George Wald and John Allen Paulos. But the most comprehensive early version of the teleological argument is credited to St. Thomas Aquinas in his Fifth Way including his Summa Contra Gentiles and Summa Theologica (Ferre).Saint Thomas Aquinas (1225 – 1274) was an Italian Catholic priest, belonging to the Order of Preachers. He was a philosopher and theologian, with a designation of Doctor Angelicus and Doctor Universalis. He was the founder of the Thomistic school and the leading proponent of natural theology. He is recognized by most Catholics as the Church greatest theologian and model teacher for priesthood by the Roman Catholic Church (Craig).St. Aquinas’ works are characterized by the following elements: (a) an amalgamation of the thoughts of Old and New Testaments, (b) ideas of levels of knowledge and nature, (c) the claim that humans learn to act rationally from nature, (d) separation of the worlds of God and man and (e)transition from paganism, Old Law, New Law and to Christianity (Himma).St. Aquinas wrote Summa Contra Gentiles between 1258 and 1264. It is divided in to two sections. The first section consists of books I to III which cover human truths. The second section consists of book IV which discusses divine truths. Its main points include the dual property of truth which may be partly achieved through reason and partly by other ways, the different levels of intellects, the utilization of pure reason which leads to an uninformed concoction of deception and truth, and the argument that man cannot attain all truth by reason alone as a humbling reminder for mankind (Ferre).A chapter of Summa Contra Gentiles is entitled â€Å"That All Things Are Directed to One End, Which is God† which tackles the meaning of life and death. The following is an analysis of the said chapter through understanding of some of its salient points (Aquinas 32-56).On the opening parts, the Summa Contra Gentiles asserts its main point: that all things originate and leads back to God or the Creator. The cause and the end of everything is what God stands for. Aside from being the cause and the end, God is also referred to as the common good. Accordingly, all things exist for the purpose of attaining semblance to God. God is the Alpha and Omega and this summarizes the thought that He is the end of all things.Next, the summa indicates that knowledge of God is the highest level of intellectual substance. In order to acquire likeness with God, there must be proper operation of the intellectual process of man by understanding God. To achieve this, man must operate in his perfect condition which translates to perfection as embodied by God. Furthermore, the happiness of intellectual substances arises from the understanding of an intelligible object which is God. It suggests that human intellect yearns, loves, and get pleasure from the knowledge of divine things even though it can comprehend a little part of such things as compared to its knowledge of lower things around it.Then, St. Aquinas wrote that the last end of man and of any intelligent being is happiness or beatitude which, in turn, is the knowledge of God. He asks if happiness constitutes an act of the will and came up with the following explanation. According to St. Aquinas, appetite and intellect are separate and appetite is not proper for an intellectual being. All other beings have appetite including man but not all has intelligence. Since the will is a form of appetite and happiness and beatitude is an end of intellectual substance and not of appetite, then the will is not proper for an intellectual substance. In addition, if will is an act of desire or delight then the will cannot be considered the last end or happiness. In summary, the intellect is absolutely higher than the will and the will is only higher than intellect in some restricted sense.The argument that human happiness does not come from carnal pleasures followed. Here, carnal pleasures are referred to as the pleasures of the table and of sex. These pleasures are deemed to be present in nature only f or the sake of operation. Operation refers to the necessary functions of a human being. Pleasures of the table are to be found to facilitate the act of eating and drinking which entails nourishment of the body through food and water. On the other hand, pleasures of sex are in place for reproduction or begetting of children. Pleasure in itself is not the last end but the preservation of the body and the procreation of mankind.   Therefore, happiness cannot be attributed to these pleasures.Another way to look at it, according to the argument, is that through the comparison of brute and man. It is known that pleasures of taking in food and pleasures of sex can be found both in beast and man. While man can be described as happy in certain instances, this description is neither appropriate nor applicable to beast in any instance in its life. If pleasures are to be found in man and beast but not happiness, then this goes on to say that happiness does not arise from carnal pleasures.Furt hermore, if carnal pleasures are considered the root of happiness then more usage of table and sex pleasure activities should result to more good. This is not the case, according to St. Aquinas, instead more experience of carnal pleasures or abuse of such pleasures result to harm on the body and inhibition of other pleasures. Unlike intelligence which can be used more to a good end without the risk of abuse, carnal pleasures are attained only for operation of nutrition and reproduction which may not be performed in excess in recognition of related harm or pain.Next, the summa evaluates whether happiness originates from honors. Honor is coveted by men to be bestowed from the wise or the great. In order to achieve this, according to St. Aquinas, men strive for certain things for which they will receive honor. It is only for such specific attributes that man may receive honor from other men. This means that receipt of honor do not necessitate that a man is honorable as a whole. In this case, happiness cannot be attributed to honor.In addition, happiness is achieved through virtue which is inherently a product of virtuous deeds that are voluntary. To do good deeds for honor that is paid by other men cannot be considered voluntary and therefore not virtuous and for this reason honor cannot be considered as the component of happiness.Furthermore, since men are honored for specific achievements, then other traits are shadowed and these traits may be not honorable. If other attributes of a man can be overlooked due to placement of honor, wicked and sinful attributes can also be overlooked leading to proclamation of wicked and sinful men as honorable. Good is never compatible with evil, therefore happiness cannot consist of honor.Whereas honor cannot be considered as a source of happiness, St. Aquinas then looked at glory and came up with the same realization. Glory is defined as the general acknowledgment and praise of a good name or simply being famous or admired. Gl ory is achieved from being honored by people who recognize the person. If glory is desired for the sake of honor which in the previous paragraphs not considered a source of happiness – then the same or lower regard should be given to glory. Glory consists mainly of praise which is given to men who had not yet reached their last end. But glory is not stable since people’s opinion and praise are not constant. This makes glory unstable while good must be stable as well as happiness. Therefore, glory does not constitute happiness.Happiness does not come from wealth, according to St. Aquinas. The main advantage of wealth is its use for acquiring material goods and convenience when spent. The purpose of wealth is for the consumption of man. Fortune, which is a form of wealth, is deemed unreasonable. Evil persons can also have wealth. For the said reasons above, wealth therefore cannot constitute happiness.Worldly power does not equate to good or evil but evil persons can wi eld worldly power just as good persons can. Power is unstable since it depends on its constituents which are the people. Since worldly power is imperfect and can be used for the detriment of other people, it cannot be considered as a root of happiness.Beauty, strength and health are known as bodily goods. These goods of the body are naturally unstable and not subject to the will. These goods are also present in beasts but only men can be considered to experience happiness. Moreover, soul is better than body while intellect is higher than sense. Due to these assumptions, it can be said that bodily goods do not constitute happiness.According to St. Aquinas, happiness does not come from acts of the moral virtues. Moral actions are expressions of passions of which is not benefiting of God. Since the highest end of man is to become like God, having passions through moral actions is straying far from that objective. This behavior has some extent parallel with animals. Since animals do not achieve happiness through it, then this means that moral virtues do not result to happiness.Act of prudence is not a source of ultimate happiness. St. Aquinas argues that act of prudence is not about intellect or reason. In addition, it is not considered of special value but just of contingent practical concerns. Furthermore, prudence is required and observed only by other people and does not concern the knowledge and imitation of God. Some animals exhibit prudence. Given these three reasons, prudence does not constitute happiness.Happiness does not originate from the practice of art, according to the text. Practice of art, according to St. Aquinas is practical where there is no ultimate or last end. The end product of the practice of art is art itself which is just for man’s use and no other meaningful end thus confirming that it cannot be what constitutes happiness.Finally, St. Aquinas sums up the above points and adds that contemplating about the truth does not constitute happiness. This is so because the act of contemplation of truth leads to nothing but to itself and nowhere else beyond man’s happiness. Happiness entails knowledge and imitation of God. All occupations of man are simply about contemplating the truth and contemplation of sciences is just the first steps and not the end of human inquiry. Since happiness consist of the knowledge of the highest intelligible substances, then it is only warranted that contemplation of God is what constitutes happiness.Analysis of the above points leads to the following observations. First, St. Thomas Aquinas prepared the background of his arguments by classifying the different levels of what is found in nature or the universe. In the first tier, are the inanimate objects that obviously do not possess intelligence and thus a last end. The next level is the animals or creatures possessing some levels of mental facility but do not exhibit purpose or any capacity of happiness. The third level is the d omain of man. Man possesses the following characteristics: intelligible substance and capacity for happiness. The fourth and highest tier is for the divine things or God. The divine being has knowledge of all the things that compose the lower tiers.After preparing this background for his argument, St. Aquinas explained the importance of intelligence and what it entails in the understanding and imitation of God. He asserts that man can achieve knowledge of all the objects in level of man and below him but can only try to understand divine things but not all about them. Through understanding of God can man achieve a level of likeness with Him. Moreover, St. Aquinas explained what happiness or beatitude means and its place in reaching man’s last end.Next, St. Aquinas listed all the possible sources of happiness for man. These are act of the will, carnal pleasures, honors, glory, wealth, worldly power, goods of the body, acts of the moral virtues, act of prudence, and practice of art. Neither one of these material and abstract elements offer happiness as an end to man. This conclusion was arrived at by determining if each has merit in attaining happiness as compared to animals, if stable, and if it is absolutely good and not compatible with evil. Ultimately, St. Aquinas claimed that none of the above objects or achievements can result to happiness which is close to happiness associated with knowledge of divine things. Therefore, only contemplation of God constitutes definitive happiness of man.

Cells essays

Cells essays Proteins made from ribosomes attached to the rough endoplasmic reticulum enter the lumen of the ER and move to the smooth endoplasmic reticulum. A small vacuole (vesicle) pinches off the smooth ER and carries the protein to the Golgi apparatus, where it is further processed. Mitochondria are bounded by a double membrane. The inner membrane is folded to form little shelves, called cristae, which project into the matrix, an inner space filled with a gel-like fluid. A vacuole is a large membrane-enclosed sac that usually functions as a storage area. Plant vacuoles contain not only water, sugars, and salts but also pigments and toxic substances. The pigments are responsible for many of the red, blue, or purple colors of flowers and some leaves. The green pigment chlorophyll, found within the grana, makes chloroplasts and leaves green. Chlorophyll absorbs solar energy, and chloroplasts convert this energy into ATP molecules. Chloroplasts carry on the process of photosynthesis, in which light energy is used to produce food molecules, such as glucose. Chloroplasts take in carbon dioxide, water, and solar energy in order to produce glucose and oxygen. The energy-related organelles, chloroplasts and mitochondria, convert one form of energy into another. While chloroplasts are unique to plant cells, mitochondria are found in both plant and animal cells. Chloroplasts carry on photosynthesis, during which light energy (photo) is used to produce food molecules, like glucose (synthesis). Chloroplasts take in carbon dioxide, water, and solar energy in order to produce glucose and give off oxygen. Mitochondria are often called the powerhouses of the cell: just as a powerhouse burns fuel to produce electricity, the mitochondria convert the chemical energy of glucose products into the chemical energy of ATP molecules. Chromatin, a threadlike material, contains DNA and is found within the nucleus. At the time of cell division, chromatin conde...

Agriculture in the next 30 years Assignment Example | Topics and Well Written Essays - 750 words

Agriculture in the next 30 years - Assignment Example For quite a long time, researchers have ranked agriculture as the major source of income globally. In this regard, as the main economic activity and many countries’ economic backbone, speculations have always been made in fear of what might happen the next minute.A renowned scholar, Glen Hiemstra, of futurist.com once noted that any individual who does not emprise technology that comes along with agriculture remain a stumbling block to countries economic progress. In support to Hiemstra words, every individual’s effort towards agriculture helps to boost country’s GDP and per capita income.As an activity drawing scholarly interest, several definitions have been brought forth all inclined towards recognizing agriculture as farming or husbandry, a way of animal cultivation, plants and fungi production as well as production of foods and fiber all geared towards human life sustainability (Rosner, 2009). As a study majorly phrased as agricultural science refers to huma n activities. This paper gives an in-depth analysis of the future expectations of agriculture, drawing argument from past and present happenings. Agricultural activities date back thousands of years and it has developed tremendously due to different climates, cultures, and technology. Being the backbone of human life, agriculture had to be developed continuously to sustain the needs of the people in the world. In confirmation of the importance of the activity in generating income, most of the industries worldwide deal with agricultural product in their operations (Li, Liu, & Chen, 2011). Agriculture is thus a core activity to the world and people cannot live without it. The economy has to grow through the help of agriculture as the main activity. In general, as years go by, the need for foods, feed, fibers, biofuels, and fishing will increase significantly thus the need to develop and diversify agricultural sector. This will greatly be attributed by the desire to feed the constantly growing population, creation of employment activities to the citizens, need for a source of income and due to the fact that it is a source of foreign exchange. As such, every individual expects positive development of agriculture in the future. This is from the understanding of the impact it has to a county’s development. Agriculture is a very costly exercise in terms of cost and involvement, like for instance, buying of pesticides, nutrient runoff, excessive water usage and many more. Furthermore, pesticide poisoning, pollution of environment through chemicals emitted by agricultural activities are the major negative impacts by agriculture. Pollution of water by biofuels emitted from industries causes water scarcity hence increased the challenge of producing enough food for the growing population. Thus, the need to fulfill agricultural needs results to environmental degradation and negative implications on peoples lives in terms of high costs and their health and therefore the need for stern measures to be taken to counter the effects. It is expected therefore that in the future, having in mind the increasing living standards, the cost of all the above-mentioned will increase notably (Hiemstra, 2000). However, other scholars are for the opinion that better and cheaper means of farming might be initiated cutting down much of the expenses and hence bettering and increasing the production. The presently initiated biotechnological products will in the future, if not well handled expose human beings to dangerous infections such as cancer, diabetes, and heart attacks. People infected with such disease may even end up dying or developing lifetime complexities (Mundlak, 2000). The need to feed the growing population has called for swift development in crop production and pest control. In future, it is expected that technological advancements will be developed swiftly to curb food shortage and various pest control techniques. Disease prevalence in crops has ho wever remained constant despite all the

Genetically Modified Food Essay Example | Topics and Well Written Essays - 2000 words

Genetically Modified Food - Essay Example Other studies resist wide spread and implementation of the technology because of concerns that GMO foods can cross biological boundaries and cause harm to humans and the environment. Besides safety and environmental aspects, the topic draws a lot of socio-economic concerns, public knowledge and attitude, confidence in decision-making institutions and ethical concerns that shape consumer perceptions of the risks posed by GM foods. Public opinion is a force that should have been taken into account if gene engineering needed to be successful in developing new product especially the controversial GM foods. The issue of GM food is made complex by the various interested groups, the different perceptions of risk and reward as well as the conflicting perceptions regarding the benefits and costs associated with the controversial products. The answers behind the controversy are complicated ranging from ethical to religious to even potential health and safety impacts posed by the technology in GM foods. Supporters of the genetic modification in foods highlight the premise that the technology is capable of meeting not only the basic food needs of the society but also achieving nutritional, environmental and economic benefits to the consumers. Sceptics of GM foods consider this to an unnecessary interference with nature that poses unknown and potentially catastrophic consequences. According to Hossain et al (2003), regardless of the potential of GM foods, they have received mixed regulatory and public acceptance within the US and other parts of the world. Moreover, regardless of the prevailing technological challenges, consumer acceptance of GM foods remains an essential factor that determines the future of the technology. This stems from the scarcity of reliable information regarding consumer awareness and perception concerning the significant subject. Based on a sample population of students, Hossain et al (2003) found the students were reluctant to consume food with GM

The United States and Canadian Correctional system

The United States and Canadian Correctional system From a historical point of view, Great Britain had influenced the correctional system in the United States and Canada. During the Americas Colonial period, United-States was under the British rule and its penal system today is influenced by efforts made during that time. While Canada is currently under the British rule and its penal system reflects their system. These two countries are located in close proximity to each other on the North American continent. In addition to sharing the same continent and being influenced by the same country, these two countries correctional systems are different. Primary, the United States system puts more emphasis on punishment through imprisonment which accounts for its high incarceration rate compared to other countries. Canada expresses more emphasis on reforming, rehabilitation and reintegration of the offenders into society. To explore the correctional system of these two countries, a comparative analysis will be conducted that will focus on the History, type of offenses or crimes, types of correctional system, correctional issues, and sentencing alternative programs. Finally, accommodations for resolving some of the most critical issues facing these two countries will be presented. History Early United States Correctional System The Unites States Correctional system had gone through many changes over the years. During the American Colonial time, execution was only used for serious offenses. Corporal punishment was often used as a form of punishment. Offenders who received corporal punishment received harsh treatment. For example, a practice called ducking stool was frequently used, in which offenders are placed on a chair and dunked into a pond until they almost drown. Another type of punishment was branding irons into someone skins, and was used for both serious and petty offenses. According to Champion (1990) pillory, flogging, mutilations and banishment were used to sanction deviant behavior. Those who were banished were sent to the western territories and the offenders were subjected to being killed by hostile Indians. According to Champion (1990) Corporal punishment stopped in 1682 when William Penn reformed the correctional system by banning it. He introduced fines and created jails in every county in the state of Pennsylvania. Unfortunately, when Penn died the State of Pennsylvania reverted back to the corporal punishment, which continued in every colony until the American Revolutionary War. Then from the seventeenth through eighteenth century, jails and prisons in the United States were made with the intention to make profit off of the prisoners, which profited the wealthy people. Champion (1990) mentioned that private business interests were in control of North Carolina inmates, because the state and local governments avoided the responsibility of running prisons. This trend changed at the end of the civil war when the inmate population increased; jails and prison operation shifted from private enterprise to state legislature operations. However, some states prison labors continued as a source of revenue and also for political support. According to Champion (1990) from 1790 to 1815, the federal prison population increased tremendously causing prisoners to be released early from their sentences. Thus, federal district judges granted prison administrators the right to early release or parole to reduce inmate populations. Champion (1990) mentioned, during the early nineteenth century, probation and parole were established as a non-incarcerative strategy for managing offenders. In the 1930s, Probation started in selected jurisdictions. In the early 1820s parole was implemented and by 1944 parole was in all states. Early Canada Correctional System During the seventeenth and eighteenth century, the death penalty was used against convicted serious offenders. According to Curt Griffiths and Simon Jones-Verdum (1990), transportation, banding, fines, whipping and confinement in stocks or pillory were forms of punishment for less serious crimes. Banishment was first used in the Upper Region of Canada in 1802 and Transportation was used in 1838 until 1853. The offenders who were banished were transported from Canada to England, Australia, and Bermuda. The purpose of these punishments was to caused shame to the offenders. It was used as a general deterrent for the community. Forms of capital and corporal punishment were conducted in public. For example, the offenders dead bodies were displayed for the public to see general deterrent to crimes. Griffiths and Jones-Verdum (1994) noted that in the early period of Canada punishment was swift, severe and progressive and there were little uniformity in sentencing given by judges. According to Griffiths and Jones-Verdum (1994), during the 1600s and 1700s incarcerating inmates as a form of punishment was not widespread. For example, municipal jails and lock-ups facilities only held individuals who were awaiting trial, with the exception of a workhouse that was built in Nova Scotia, where prisoners were subjected to hard labor. In Nova Scotia, prisoners were exploited, and they had to pay for their meals and rents. According to Griffiths and Jones-Verdum (1994), failure to pay will result in longer stay in Nova. The workhouse continued until the mid-1800 when it was determined to be unfit for further habitation. Legislation was enacted to construct more workhouse in the late 1700s. However, many municipalities did not constructed such facilities because the warehouses were inadequate for habitation. This practice continues from the 1800s until the early twentieth century. In 1835, the first penitentiary in Canada was in Kingston, Ontario. Griffiths and Jones-Verdum (1994) stated that the idea to build the penitentiary was influenced by social, political and economic changes in Canada. They noted that, in the last 1700s, increasing urbanization and industrialization, increase in population, and increased social mobility had led to social control. Family disorganization and community corruption was believed to cause crime. Griffiths and Jones-Verdum (1994) noted that penitentiaries were build to provide the necessary training and discipline to individuals who had no family, church and community influences. Also the Kingston penitentiary was built because crime was seen as the consequence of immorality, intemperance, lack of religious practice, and idleness (Griffiths and Jones-Verdum, 1994. p. 464). Also, criminals were seen as a threat to society. In 1840, the excessive use of corporal punishment in the Kingston Penitentiary led to an investigation and a legislative action was implemented to reduce the use of corporal punishment in the Kingston Penitentiary. Giffiths and Jones-Verdum (1994) noted that the Penitentiary Act of 1868 led to the construction of several penitentiaries in the country. According to Griffiths and Jones-Verdum (1994), after World War II, vocational training, educational programs along with therapeutic techniques were introduced into the federal and provincial institutions. Griffiths and Jones-Verdum (1994) noted, in 1969, the Canadian Committee on Corrections concluded that reforming the offenders was more effective than housing offenders in correctional institutions. However, in the 1980s, Canadian corrections returned to the punishment based on reparation. Griffiths and Jones-Verdum (1994) noted that in the 1990s the federal level corrections are based on a mixture of program opportunities model and rehabilitation model. The opportunities model is based on the fact that offenders are responsible for their behavior and not on personality disorder or socio-economic conditions. The historical aspects of the America and Canada penal system are important for penology to understand why ones country is the way it is now. In the early period, based on the seriousness of the crime corporal punishment was used and as society got more civilized imprisonment was used to punish criminals for certain type of crime. Today, Canada defines crime and punishes criminal differently than the United States. The different types of crime and forms of punishment exercised by both countries will be explored. Type of Crimes United States In U.S crimes are classified in two main categories; misdemeanors and felonies. According to Champion (1990), misdemeanors are minor or petty offenses that carry less severe penalties. Misdemeanor offenses may result in fines and incarceration for less than one year in a local jail. For example, financial statement, prostitution, shoplifting and trespassing are consider misdemeanor offenses. Champion (1990) defined felonies offenses as major crimes that carry more severe penalty and may result in fines and/or incarceration for one or more years in a state or federal facility. For example, arson, murder, rape, burglary, robbery, vehicular theft (Champion, 1990, p. 52) are consider felonies offenses. In the United States crimes are categorized as either violent or property crimes. Violent crimes are crimes that cause physical harm to other while property crimes are considered nonviolent crimes. Canada According to Griffiths and Jones-Verdum (1994), there are three major categories of crime in Canada: summary conviction offenses, indictable offences and hybrid offenses-a combination of summary conviction and indictable offences. Summary convictions offenses are the least serious and carry the most lenient penalties ,while indictable offences are the most serious and carry the most severe penalties (Griffiths and Jones-Verdum, 1994, p. 216). Griffiths and Jones-Verdum (1994), mentioned that hybrid offenses lie somewhere between the two previously mention crimes. Summary convictions offenses may result in a fine of $2,000 and six months in jail. For example, committing indecent act, public disturbance, prostitution and driving a motor vehicle without the owners fall under this category. permission. Griffiths and Jones-Verdum (1994) stated Indictable offences include, murder, treason, property crimes, possession of stolen goods, assault and sexual assault. According to Griffiths and J ones-Verdum (1994), these offenses may result in a two years to life imprisonment in a federal penitentiary or provincial jail (only if the offenses are less than two years). Also Griffiths and Jones-Verdum (1994) continued to noted, that Hybrid offenses include, theft, fraud under $1,000, driving under the influences and assaults (sexual assault and assaulting a police officer). Type of Corrections and Correctional Issues United States The American correctional system is divided into the Local, State and Federal system. Each 50 states have different correctional organizations system. In fact, no state is required to follow any federal correctional system or plan, and as a result, a mixture of agencies and organizations is found (Champion, 1990 p.38) in every state. Each state, county and city maintains facilities to house offenders. Champion (1990) mentioned that State offenders are sentenced to state prisons, those who violated local criminal laws are sentenced to city or county jails, and federal offenders are sentenced to federal correctional institutions (penitentiaries, prison camps and detention centers). Champion (1990) also mentioned that recently, many federal prisons are used to housed state and federal offenders to help reduce overcrowding. On the Federal Level, the Department of Justice oversees all federal correctional agencies which include the Federal Bureau of Prisons and the U.S Parole Commission. There are different confinement facilities established to house prisoners, such as, minimum-security prisons, medium-security prisons, maximum-security prisons and Maxi-Maxi prisons. According to Champion (1990), minimum and medium security prisons account for 60 percent of all state and federal prisons in the United States. He further mentioned that the Federal Bureau of Prisons oversees numerous minimum security prisons and these prisons house low-risk, nonviolent first time offenders and prisoners who are on their way toward parole. He also mentioned that the medium security prisons house extremely violent and nonviolent offenders. In Medium prisons, visitation privileges, freedoms of movements and access to services program are restricted. Champion notes (1990) approximately 40 percent of U.S prisons are maximum-security facilities that housed escapers, violent crime recidivists and other high-risk offenders. Maxi-Maxi prisons housed the worst type of offenders, especially offend ers who tried to escape prisons. Regarding sentencing alternatives, legislators have established numerous intermediate punishments to control prison and jail overcrowding. According to Champion (1990), legislators established numerous forms of intermediate sanction programs. Champion (1990) noted that the types of intermediate sanctions programs used in many US jurisdictions, include intensive supervised probation, community-based corrections, house arrest and electronic monitoring. Intensive supervised probation (ISP) involves consist or intensive visitation by probation officers on a monthly basis. The main purpose of community-based programs is to reintegrate probationers into their community. According to Champion (1990), Community-based programs include halfway houses, furlong monitoring facilities and halfway-in house. Champion (1990) electronic monitoring as confining offenders to their place of residences until their sentencing time is completed. According to Champion (1990), in the United States diversion p rogram are available for minor offenses, such as reckless drivers and driver under the influences. He stated that diversion programs includes, psychological counseling for sex offenders, group therapy, vocational/educational training, probation, victim restitution and other programs. There are numerous issues facing Americas prisons, such as overcrowding, riots, prison design and control and racial disparity among prisoners. Regarding overcrowding in the United States, in 1987 the state capacities were 105 to 120 percent over their capacity and the federal prison were 37 to 73 percent over its capacity (Champion 1994, p. 229). Today that ratio capacity percent amount has increased. According to Goldstone and Useem (2002), external pressures on prison administrations, such as charges in law or increase sentencing on inmates had influenced prison riots. They go on to state that, arbitrary rule, excess use of force by staff, loss of inmates services, extreme violence and lack of safety for inmates has led to riot in United States prisons. Another problem in prison is racial disparity. According to Anthony Doob and Julian Roberts (1997), in 1991, blacks account for 12% of the general population and 48% are incarcerated in prisons and jails in America. Finally, prison design and control are serious issues facing American prisons. Canada The Correctional Services of Canada and the National Parole Board Canada oversee all adult federal correctional agencies. The Provincial Correctional Services provides services for provincial areas in Canada. According to Giffiths and Jones-Verdum (1994), the Correctional Service of Canada agency is organized into three levels: national, regional, and institutional or district offices, and parole offices. The national level is located in Ottawa. There are six regional headquarter located throughout different regions in Canada and there are responsible for overseeing the maximum, medium, and minimum security facilities, community correctional services and forest work camps. Griffiths and Jones-Verdum (1994) noted that the National Parole Board is an independent administrative agency with 36 full time members who review cases on inmates either serving life sentences and indeterminate sentences for dangerous offenders, grant full and day parole to federal inmates and to provincial inmat es. Provincial Correctional Services provide services for offenders serving less than two years in prison. Provinces governments are responsible for detaining offenders prior to their initial court appearances in temporary lock-ups facilities. Regarding sentencing alternatives, the Canadian Sentencing Commission mentions that sentencing guidelines should ensure a greater reliance upon community sanctions as opposed to the penalty of imprisonment (Griffiths and Jones-Verdum, 1994, p.363). The Correctional Service of Canada and various provincial correctional agencies offer numerous intermediate sanctions programs such as home confinement, Intensive probations supervision, electronic monitoring. Griffiths and Jones-Verdum (1994), there are also Community based-programs to assists inmates such as, vocational training programs, educational programs, chaplaincy and religious services, medical, dental and psychiatric services and occupational and vocational program. Griffiths and Jones-Verdum, (1994), suggested that Canada federal corrections are highly-Labor-Intensive due to large personnel who are responsible for supervising in custodial and non-custodial setting. As a result, escalating costs of managing and supervising convicted offenders at the federal level (Griffiths and Jones-Verdum, 1994 p. 473) increase costs. Griffiths and Jones-Verdum (1994) noted that to housed inmates in maximum security institutions is very costly. They also mentioned, in 1994, to house an inmate in a federal facility it cost on average $136 per day. Anthony Doob and Roberts Julian (1994), stated that aboriginal and black Canadians are overrepresented in the federal prison facilities. They noted that from 1993-94 aboriginals makeup 3.7 % of the population and 12 % was incarcerated in federal prisons and blacks make up 2% and accounted for 5% of those incarcerated in federal prisons. Overcrowding is a major issue in Canada Correctional System because it leads to es calating violence in its prisons. Comparative Analysis There are many differences and few similarities between Canada and United-States correctional system in terms of the types of correctional system and types of crimes. The critical issues facing the correctional system in the United States and Canada are very similar. For example, overcrowding, riots and racial disparities are critical issues both countries are facing today. These two countries correctional goals are different. The American correctional institutions goal is the rehabilitation of the offenders in prisons by providing training and developmental programs. However this goal was driven by other factors; overcrowding, costs and economic crisis. According to Griffiths and Jones-Verdum (1994), correctional institutions focus on the reformation and the reintegration. Thus, Canada correctional system put more priority on institutional service programs to help offenders after they are released from prisons. For example, Canadian realized the federal prisoners literacy rate was l ow. In fact, in 1991 65% of inmate in federal correctional facilities had math and language skills below the level of grade eight (Griffiths and Jones-Verdum, 1994 p. 514) and an ABE prison education program were created to reduce the literacy rate. Historical capital punishment was used for serious crimes and corporal punishment was used for less serious crimes in Canada and in the United States. Social changes, such as, increase in population, prisons and jails lead to the constructions of penitentiaries and warehouses to housed prisoners in both countries. In the early twentieth century, both countries initiated probation and parole programs to deal with the overcrowding prison population. Currently, both countries have are many self improvement programs to help offenders and inmates to improve themselves in society. In both countries, sentences are based upon the level of seriousness of the crimes. The sentencing for less serious and most serious crimes in the United States and Canada varies. In Canada the minimum sentence for serious offenses is longer compared to the United States. And in the United States the minimum sentence for less serious offenses is longer compared to Canada. For certain serious offenses (murder) depending on the jurisdiction in the US, capital punishment is illegal as opposed to Canada were capital punishment is illegal. Banning capital punishment have increased the number of prisoners serving life sentences. According to Griffiths and Jones-Verdum (1994), in order to deal with the large numbers of people incarcerated, the government adopted the Canadian Sentencing Commission recommendation that sentencing guidelines should put great dependences on community sanction programs as opposed to imprisonment to reduce the prison population. Thus, correctional administrators a nd judges have push for the development of alternative sentencing programs to reduce the high incarceration rated. The type of correctional systems in the United States and Canada are different in terms of what governmental agency oversees the local and federal level prison system. In the United States, correctional facilities are divided into several levels; federal, state, county and cities. In contract, Canada correctional facilities are divided two levels; federal and provincial. In the United States all 50 states, including countries and cities set its own rules and regulations on how to run prisons. Griffiths and Jones-Verdum, (1994) mentioned earlier that Canada local jails and temporary lock-up facility (temporary housed people waiting for trail) are under the control of the provincial government. And, the Correctional Service of Canada (federal agency) oversees the national, all regional and institutional/district officers and operates 73 parole offices. Similarly, the Department of Justice (federal agency) oversees the all States, Federal and inmates on parole. However, Canadas Provinci al Correctional Services (non-federal agency) shares responsible by providing parole and probation services to Canadians. This is due to the fact that the National Parole Board agency that is delegated to oversees all inmate on parole and probations are not located in some provincial regions. United States and Canada both have federal government agencies that oversee all maximum, minimum and medium security prisons. The introduction of intermediate sanction programs and division programs in the United States and Canada was implemented for different reasons. Based on Champion (1994), the 1973 President Commission of Law Enforcement and Administration of Justice created community-based program to reduce the prisons population in the US. In contrast, Griffiths and Jones-Verdum, (1994), stated, in 1993, Canada federal government passed a bill that resulted in the expansion of intermediate sanctions program that focuses on helping and keeping offenders out of prison. United States is more interested in punishing the offenders through imprisonment while Canada is more interested in providing alternatives efforts to confinement. Its one of the main reasons the United States incarceration rate in the United-States is the highest in the world. Both countries have seen the benefits of intermediate sanctions as a mean to rehabilitate and to reintegrate offenders into the community as a way to contain their costs and reduce their incarceration rate. Both countries used intermediate sanctions, such as intensive probation supervision (IPS), community-based programs, home confinement and electronic monitoring as a mean to reduce the incarceration rate and reintegrate offenders. However both countries cited that intermediate sanctions programs have resulted in widening the net creating an increase numbers of offenders in the criminal justice system. A negative effect of increasing the numbers of intermediate sanctions programs is officials who are assigned to monitor these offenders will not contribute much time and efforts rehabilitating every offenders. Nevertheless, these programs have contributed in some way or another in rehabilitate offenders. Accommodations There are accommodations the United States and Canada can apply for prisons overcrowding riots and high disparities among minorities. Regarding overcrowding solutions, both countries can implement front-door solutions (Champion, 1990, p.229), which recommends prosecutors and judges to have greater use of diversion program and community-based services for offenders. A second recommendation for overcrowding is back-door solutions (Champion, 1990, p.229), which involves granting prisoners early release or parole, furlough and administrative discharge. Currently, Canada is more into practicing the use of intermediate sanctions more than the United States. As a result, their incarceration population decreased and contain their cost. In addition having private businesses investing in the running of prison facilities will reduce management cost. Bert Useem and Jack Goldstone (2002) note that prison riots are caused by state or national officials imposing new demands on prisons administrations, inadequate services provided to prisoners, prisoner abuse by security guards and more. Bert Useem and Jack Goldstone (2002) suggested that the Major Rudolph Giuliani solved prisons riots in New York by appointing Michael Jacobson and Bernad Devik who implement new reform actions. Such as, creating unity and coherence in policy among the warden and correction staff, increasing the safety of prisoners, curbing excessive use of force by staff and enforcing swift and effective responses to inmates provocations. Those New York Prison reform ideas can be implemented in every state in the US and Canada. Another solution for prison riots is to recommend staff to monitor prisoners who behave in prisons by granting those prisoners early release. One major issues that both countries face is racial disparity, for US it is African Americans and for Canada it is Blacks and Aboriginal Canadians. Solutions for racial disparity include changing mandatory sentencing law for certain offenses that tend to discriminate against minorities. Conclusion The United-States believes that the rehabilitation of offenders is an ideal goal to be met in their correctional system, but in reality many offenders reenter into the criminal justice system. One reason cited earlier is that correctional officials do not get ample time dedicated to monitoring offenders rehabilitative progress because of heavy caseload and the large amount of people in alternative sentencing programs. In contrast, Canadas penal system puts more emphasis on the use of alternative sentences programs that focuses on treating the offender as opposed to imprisonment. Canada believes more in giving the offender an opportunity to better ones self. Thus, Canada has a mixture of opportunities and rehabilitation model. In fact, Canada sentencing commission and other governmental bodies have made it an effort to give offenders the need to become a productive member of society. Both countries implemented correctional programs and alternative sentencing programs to reduce overcro wding and costs. But the United States implemented those type of programs to reduce overcrowding and costs instead of rehabilitating the offenders. .