Globe Theatre Essays (1285 words) - William Shakespeare,

Globe Theatre Globe Theatre In the cobblestone roadways and roughly built playhouses, an extraordinary development took place in England in the 1500s. At that time, a burst of literary accomplishments arose that was never before seen in the history of the theater. In the all-new idea of theaters, playwrights lifted the Elizabethan Theater to new heights. Men like Shakespeare and Christopher Marlowe dared to write plays about real people in a variety of real situations. (Yowell 13) Through their efforts, these men and those of similar qualities produced dramas that were far more sophisticated and entertaining than ever before. Audiences expressed their pleasure by demanding more and more plays. The public shared a great deal of interest in the theaters and playwrights of this time. People from all over the city of London would travel to experience the dramatic feel of the Elizabethan Theater. The theater was a very important aspect of Elizabethan life in the medieval ages. Life in Elizabethan times was difficult and dangerous. Many people were poor tenant farmers, often living at the mercy of wealthy landowners. People threw trash of all kinds into streets, and tolerated fleas, lice, and rats in their homes and clothing. (Richman 1) Disease and Death were a part of everyday life. Elizabethans sought relief from their harsh lives by attending plays and other forms of entertainment, which made the theater so important to Elizabethan culture. There were many theaters in Elizabethan times, all very similar to each other. However, when William Shakespeare began writing playwrights, the final production was so exceptional, that no other person could compare. With this, Shakespeare was mainly centered at one theater, The Globe. With the popularity of playwrights in the middle ages, the theaters themselves were popular as well. By the late 1500s, performances were becoming expensive, shutting out the non-payers. (Hartz 35) The solution was to find or construct buildings that were suitable for the performance of plays. By the late 1500s, there were over a dozen theaters in the immediate London area. At this time, the most popular theater, "The Theatre" housed the most prestigious of plays. For years, this one individual theater acted as the center of the town, where the most famous plays were shown. But in 1597, the lease on the land on which The Theatre sat expired and the owner of the land would not renew the lease. (Encarta n/p) In the winter of 1598, while the original owner was away, the people of London decided to move the theater, board by board. They began to rebuild the theater in Southwark, London, near The Rose, The Swan, and The Hope theaters. After ten months of rebuilding, the theater was later renamed as The Globe in 1598. The Globe Theatre was rebuilt primarily for the fall of the previous theater. Upon completion of the newer, revised theater, The Globe actually turned out not to be the largest of it's time. The theater was three stories high, one-hundred feet in diameter, and could hold as many as 2,900 patrons if desired. (Encarta n/p) The Globe Theatre was constructed as a mixture between a Roman Amphitheater and an English Tudor House. The architecture of The Globe was very unique. There was no roof over the actual theater. There was however a thatched roof over the stage. The use of a roof over the stage was not only to protect the performers from the weather, but to improve acoustics as well. (Hornell 44) Two very elaborate, almost gaudy pillars held the roof over the stage, a style favored by the Elizabethans. The stage in itself was rectangular and extended into the middle of the auditorium. Various trapdoors were cut in the center of the stage, through which an actor might disappear or leap forth, as the action demanded. A balcony hung over the rear of the stage and a musicians' gallery was tucked behind the balcony. (Richman 1) Unseen, behind the stage, was the Tiring House. Here is where the actors dressed for the plays. Individual dressing rooms were not a feature of Elizabethan playhouses, so actors were to dress in whatever open space they could find. (Yowell 16) The Globe Theater was the home to one of the most honored writers of the time, William Shakespeare. Here, Shakespeare wrote, rehearsed, and performed his plays. Plays such as "Caesar" and "Romeo Juliet" were performed at The Globe, which helped build The Globe into a very popular and prestigious theater. (Richman 1) When the actual performance was taking place, a flag was raised to show that the play was ready to be performed. (Encarta n/p) Inside the

Business School Internships - Where to Find Business School Internships Online

Business School Internships - Where to Find Business School Internships Online Business school internships can be easy to find if you know where to look. There are tons of websites dedicated to helping students find an internship or summer job. Here are 25 of the best places to find business school internships online. AboutJobs.com - This site is a great place for students and recent grads to find business school internships, summer jobs and overseas jobs. CBcampus - This CareerBuilder site is designed specifically for students who need internships and part-time jobs. College Central - College Central is the nations largest network of college job seekers. CollegeGrad.com - This search engine limits your search to internships only. Using the advanced search option will help you narrow your results further. CollegeRecruiter.com - This search engine boasts thousands of internships for business school students and an equal number of entry-level jobs for new grads. CoolWorks - Although this site is know for hosting outdoor jobs and jobs in national parks, you can find a nice selection of interesting business internships. Craigslist - You can search Craigslist for anything, including internships. One word of warning: beware of scammers. Do not give your bank account information to anyone, and never tra nsfer money on someone elses behalf. Experience.com - Designed specifically for students and young professionals, Experience.com is one of the best places on the web to get career advice while you search for internships. Idealist.org - If youre looking for volunteer opportunities or internships that will help you make a difference, Idealist.org is the site to search. Indeed - Indeed is a great place to find internships and entry-level jobs. The site searches other job boards all over the web. InternAbroad.com - Use this site when you are searching for work abroad. InternJobs.com - This About.com site is a global database of internships for students and recent graduates. Internships.com - This site provides an internship search engine and excellent advice to help you launch your business career. Internships-USA - Internships-USA is the largest internship search engine on the web. More than 300 schools subscribe to this site. InternWeb.com - InternWeb is a good source for business internships, summer internships and entr y-level jobs. MonsterTRAK - This Monster site was created specifically for people who need entry-level jobs and internships. New postings are added each day. SimplyHired - This site is an award-winning meta search engine that searches other job sites so you dont have to. Snagajob.com - Snagajob.com is one of the best places on the web to search for jobs that pay by the hour. StudentJobs.gov - Designed specifically for students, this official government site is a good place to find business internships with the federal government. The Nonprofit Jobs Cooperative - This site is the result of a collaboration between nonprofit management centers from across the United States. If you are looking for an internship with a nonprofit, youll definitely want to check out The Nonprofit Jobs Cooperative. Vault - Vault is a great place to search for jobsbusiness school internships are no exception. University of Dreams - You can find guaranteed summer internships on the University of Dreams website. USA Jobs - The official job site of the United States federal government is a great place to find business internships. WorkTree - This meta search engine searches other sites for internship opportunities to help you save time.Yahoo! Hot Jobs - You can search this section of Yahoo! Hot Jobs to find high-paying business school internships.

Self awareness assignment Essay Example | Topics and Well Written Essays - 1500 words - 1

Self awareness assignment - Essay Example Oakes et a defined self-esteem as â€Å"emphasize efective self-regard . . . feeling of affection toward neself (779). Others define it as an overall judgment one makes about one’s worth as a person. But regardless how it is defined, self esteem includes affective and cognitive components. â€Å"High self esteem people feel good about themselves and think they have many positive qualities† (779). On the reverse, low self-esteem people hold ambivalent feelings toward themselves and are less certain that they have many certain positive qualities (Baumeister, Tice & Hutton, 1989 qtd in Oakes et al 779). To this, Anjala and Worthen added the specifics of body image and self image which comprises self-esteem (90) Inferring from these definitions in setting up a SMART Goal in developing my self esteem, I will initially target a 20% increase in positive self esteem, progressing to 40% in the second week, 60% in the third week and 80% increase in self-esteem the fourth week of assessing the development of my self-esteem. The SMART Goal is effective because it is grounded on reality and the parameters were conservative. It is not an overly optimistic goal that is difficult to achieve that would make one eventually abandon the plan. Rather, it is composed of step by step plan that only requires realistic efforts that could be done consistently. Inferring from the definition of Oakes et al and and Anjala, I will categorize the componenets of self esteem as internal and external. Internal are those whom Oakes said to feel good about myself and which is triggered by a positive stimuli that helps us cope positively with the challenges of life(Tariq 23). To achieve these goals I will engage in activities that are consistent with the internal and external components about self esteem. With regard to the internal factor of feeling good about myself, I will begin making more friends and spending more time with family

Impact of Latest Advances in Technology on the Recruitment and Essay

Impact of Latest Advances in Technology on the Recruitment and Selection Process - Essay Example In this regard, the aim of the current discourse is to review how the latest advances in technology have impacted on the recruitment and selection process. Likewise, the benefits and challenges of using new technological applications would be presented and expounded based on contemporary organizational experiences. Impact of Technological Advancement on Recruitment and Selection Process In a study conducted by Piotrowski and Armstrong (2006), the authors revealed that current recruitment and selection practices, based on the national survey of 1000 firms included in Fortune’s top organizations in the United States, included â€Å"personality testing on the Internet and the use of online testing for selection purposes† (Piotrowski and Armstrong, 2006, pp. 489-490). Organizations were thereby cautioned on their effective applicability due to lack of regulations imposed on online selection firms. Likewise, the authors cited the works of Barbian (2001) and Bates (2002) whos e studies contend that â€Å"most person job-fit tests have not been standardized, lack norms, and developers have not presented predictive validity data on their selection measures† (cited in Piotrowski and Armstrong, 2006, p. 490). Parry (2010) has cited that â€Å"70% of the organizations surveyed used the Internet or Intranet to deliver HR services to employees with most respondents planning to enhance substantially their e-HR capabilities over the two years† (p. 522). On the other hand, Capelli’s (2001) research indicated that a staggering 90% of U.S. organizations have already shifted to online recruiting due to the benefits in costs and efficiency accorded by this technological advancement (p. 140). There are options open to contemporary organizations regarding the use of technological applications to service HR functions. As Cappelli (2001) averred, organizations could use HR software programs that â€Å"automate the entire hiring process: they collect applications in a standardized format, screen them, determine where they came from (such as through job boards or classifiedads), monitor the progress of applications, and calculate how long it takes to fill various jobs or to get a new employee working productively† (p. 143). Concurrently, other organizations opt to outsource the hiring function through the use of external vendors, which would be discussed under challenges that these new technology presents. The website of Global Recruiting Roundtable (2011) indicated that â€Å"80.2% of companies are using Social Media to recruit and another 8.7% of companies are planning to begin this year (results of Jobvite survey, July 2011)† (Valkenburg 2011, par. 1). The percentage was a dramatic 18% increase from the 68% of the companies that used social media in 2009 to the 80.2% in 2011. The survey results from Jobvite revealed remarkable statistics that validate the effectiveness of using social networking sites such as Link edln, Facebook and Twitter; where Linkedln topped the survey at 95% of the respondents indicating that they have successfully hired through this social networking site (Jobvite, 2011, p. 8). Benefits of Using Technonological Advancement Parry

I Know Why the Caged Bird Sings Analysis

I Know Why the Caged Bird Sings Analysis I Know Why the Caged Bird Sings is an autobiography written by Maya Angelou. She describes about her hard life caged growing up as a black girl from the South. Maya Angelou starts the novel about her life in the age of three with her four-year-old brother Bailey. They are turned over the care of their paternal grandmother in Stamps. She describes how the two children were sent away after they parents divorce, traveling by train across the Southwestern and cling to their tag To whom It May Concern, c/o Mrs Henderson. Both kids are looking this like rejection and loss of self-worth. Im being sent away because Im no lovable. Angelou generalizes the children situations as follows: Years later I discovered that the United States had been crossed thousands of times by frightened Black children traveling alone to their newly affluent parents in Northern cities, or black to grandmothers in Southern towns when the urban North reneged on its economic promises. (Caged Bird, 4). Smith states tha t Maya opens with a primal childhood scene that brings into focus the nature of the imprisoning environment from which the self will seek escape. The black girl child is trapped within the cage of her own diminished self-image around which interlock the bars of natural and social forces. (Interpretation, 6) Her grandmothers store is the center of life in the Negro community of the town, being the pick-up and drop-off point for cotton pickers in picking season. Her grandmother Henderson is presented not only as the main role in center of her family, but as the leader of the black community in Stamps, strong and religious. McMurry argues that from Mayas eyes the customers in her grandmothers store were trapped in cotton fields, no amount of hope and work to get them out. Her uncle Willie is caged must have been tired of being crippled, as prisoners tire of penitentiary bars and the guilty tire of blame. Her grandmother rises each morning with consciousness of a caged animal (Interpretation, 27). Maya and her brother Baily were very close during their childhood and most of their adolescence. Maya in her story writes, During these years in Stamps, I met and fell in love with William Shakespeare. He was my first white love (Caged Bird, 11). Maya writes that But it was Shakespeare who said, `When in disgrace with fortune and mens eyes. It was a state with which I felt myself most familiar. I pacified myself about his whiteness by saying that after all he had been dead so long that it couldnt matter to anyone any more. She also enjoys the works of many prominent black authors, which her Momma, or grandmother, approves more of. Although young Maya likes Shakespeare, and is fine with the fact that he is white, her Momma wouldnt want to know that Maya enjoys a white mans work. Maya feels that she again is caged and cant express her thoughts and feeling about Shakespeare with grandmother. Angelou recalls how Momma used to make them bathe and wash constantly, even in cold water in wintertime. She used to insist on them being respectful and clean, which most people were, except for the powhitetrash children that came into the town. Those that came to the store were often very rude, but young Maya and her family are not allowed to say anything, because they are black. Angelou describes her Momma; she is tall, big, and strong, and leads in the hymns at church every Sunday. She is old-fashioned, though, as she teaches the children to behave as she was to behave as a child, and teaches them to act according to outdated racial codes of behavior. Carol Neubauer comments in Angelous relationship with her grandmother states that Momma becomes a sort of superwoman of enormous proportions with ten feet tall with eight-foot arms and comes to the helpless childs rescue. In this alternate vision, Angelou switches to fantasy to suggest the depth of the childs humiliation and the resi due of pain even after her two bad teeth have been pulled. Fantasy, finally, is used to demonstrate the undiminÂÂÂ ­ished strength of the character of Momma. The recession hit the community and the big difference between the white and black communities of Stamps is noted; white people have plenty of clothes and can afford to be charitable and spend too much, and still they have enough for themselves. In the black community, people can hardly afford to give anything away, so when they do, it is much appreciated. Even though Momma has land and money, even she doesnt spend money like the white people do, budgeting carefully and never wasting anything. Even Momma makes all of the clothes for herself and the children, and only buys Uncle Willie expensive, ready-made clothes and shoes. The depression hits Stamps, and leads to wages being cut and difficulty making ends meet. That also means that they cant afford to shop at the store, and Momma has to figure out how to keep the store running and still make money. She allows the townspeople to trade the relief food that they get for credit at the store, and is able to keep things going there. The entire black community of Stamps Smith argues, itself caged in the social reality of racial subordination and impotence (Modern Critics, 133) Christmas comes, and Maya and Bailey get presents from their parents, who they hadnt heard of since they were shipped off to Stamps. Maya and Baileys father comes to Stamps the next year, to see his children; neither of them were warned that he was coming, and it is hard for them to face their father in the flesh and give up the fantasies they had about their absent father. He is tall and handsome, and more proper and wealthy than the people in Stamps. Maya is happy that he is there, but then thinks that if people see her and her father together, their dissimilarity in looks will make people think she is not his daughter. When they finally do meet their mother, she is very beautiful and charming, and Maya and Bailey are no longer nervous or sad at being taken away from Stamps. Saint Louis is the important turning point in Mayas life. She received the mothers love and care that she missed all the years in Stamps. Maya doesnt have friends and only Bailey is the only one she can share h er secret. Maya writes Saint Louis was a foreign country. In my mind I only stayed in St. Louis a few weeks and I carried the same shield that I used in Stamps: I didnt come to stay. (Caged Bird, 58). In Saint Louis, mothers boyfriend, Mr. Friedman raped Maya at age of eight and she hospitalized. Maya describes that she looked at Mr. Freeman as a father figure. He was the only real man that was a part of her life. Being at a young age she thought that Mr. Freeman just loved and cared for her, just like any little girl would. But it went farther Mr. Freeman eventually forces her to have sex, and threatens her not to tell anybody. Ultimately, Maya was convinced that by her telling everyone about Mr. Freeman raping her, however condemning him and lying about the other times he molested her, she caused his death. Thinking that now every time she lies, someone will die, Maya decides to shield others by not speaking to anyone except Bailey. I had discovered that to achieve perfect personal silence al l I had to do was to attach myself leechlike to sound. I began to listen to everything. I probably hoped that after I heard all the sounds the world would be quiet around me (Caged Bird , 87). The lack of sound in Mayas life due to the rape and lies she said under oath had become the most important thing to her. Her life now became the sound of everyone else, burying the sound she believes can kill; her own voice. Mayas writing is simple and she is very honest. Bertolino states that Angelous description of her molestation and rape is probably the most valuable part of her remarkable book. Angelou tells the story honestly, without sensationalism, yet with enough palpable detail and enough insight so we, the readers, might to understand. (Blooms Note, 56) After these difficulties, Maya and her brother went at Stamps. Smith argues that Mayas psychological and emotional devastation find a mirror in Stamps social devastation. Stamps gives her back the familiarity and security of well-known cage. She climbs back in happily, losing herself in her silent world, surrendering herself to her own worthlessness. (Modern Critical Views, 9). Mrs Bertha Flowers played an important role in her life. Mrs. Flowers allowed Maya to come out of her depression and learned about many different things. Mrs. Flower helped Maya to come out of depression, she says to her Now no one is going to make you talk-possibly no one can. But bear in mind, language is a mans way of communicating with his fellow man and it is language alone which separates him from the lower animal (Caged Bird, #). Mrs. Flowers, also introduces Maya to reading books, she learns that she must be biased of ignorance, but understanding of the illiteracy, and also Mrs. Flowers offered her to cookies and tea. Smith argues Mrs Flower opens the door to the caged birds silence with the key of acceptance. For the first time Maya is accepted as an individual rather than as a relation to someone else: I was liked, and what a difference it made. I was respected not as Mrs. Andersons grandchild or Baileys sister but just being Marguerite Johnson (Caged bird, 98). Such unqualified acceptance allows her to experience the incipient power of her own self-worth. (Modern Critical Views, 9). Angelou describes again the inequality between whites and blacks and looked them in cage. Equal education opportunities are also lacking, and the intellectual capacities of blacks are assumed severely limited; the schools provide an academic curriculum for whites and an athletic one for blacks. The white kids were going to have a chance to become Galileo and Edisonand the (black) boys (the girls werent even in on it) would try to be Jesse Owenses and Joe Louises, writes Angelou (Caged Bird, 151). Using both irony and straightforward description, Angelou confronts racism and gender bias, and tries to sensitize readers to these issues. Her voice come stronger and emotional It was awful to be Negro and have no control over my life. It was brutal to be young and already trained to sit quietly and listen to charges brought against my color with no chance of defense. We should all be dead. (Caged Bird, 153) At the graduation ceremony, during which the exciting expectation of the young graduates and their families and friends are exploded casually by the words of an oblivious and insensitive white speaker, the young girl comes to know already the desperation of impotence (Modern Critical, 10): It was awful to be Negro and have no control over my life. It was brutal to be young and already trained to it quietly and listens to charges brought against my color with no chance of defense. We should all be dead. I thought I should like to see us all dead, one on top of the other. (Caged bird, 153) Angelou using her memories to show how hard was the life of black society she was caged in black community. During a Gradation Party Maya gets a toothache and goes to see a white doctor. The doctor refuses to put his hands in a black girls mouth saying: My policy is Id rather stick my hand in a dogs mouth than in a niggers (Caged Bird, 160). .. Maya continues her story in 1941 where her mother, Vivian marries Clidell and they move to San Francisco. Maya and Baily again went to live with Vivian Baxter. Maya attended to George Washington High School and the age fourteen received scholarship to attend to California Labor School, where she took evening classes in a drama and dance. In 1943 when Maya was 15 years old she spent a summer with her father at a trailer park in Los Angeles. Maya accompanies her father to a small Mexican town where he proceeds to get obviously drunk, leaving her with responsibility of getting them back to Los Angeles. For the first time, Maya finds herself totally in control for her fate. She never had driven a car but her courage she did. And although the drive culminates in accidents, she triumphs. Unable to get along with her father and his live-in girlfriend she ran away and lived for 6 weeks in junkyard that was the residence of a community of homeless children. Angelou was impressed by this nonjudgmental and self-sufficient group of young transients and she felt that her experience with them served as a kind of initiation into the human race. Recalling this group in Caged Bird Angelou wrote: After hunting down unbroken bottles and selling them with a white girl from Missouri, a Mexican girl from Los Angeles, and a Black girl from Oklahoma, I was never again to sense myself so solidly outside the pale of the human race. The lack of criticism evidenced by our ad hoc community influenced me, and set a tone of tolerance for my life (215). This moment succeeded by a month spend wrecked car provide her with knowledge of self-determination and a confirmation of her self-worth. With this affirmative knowledge and power, while is she was in high school she decide to work and applied for a position as a conductor in streetcars. Stamps acquiescence and cage is left far behind in Arkansas Maya assumes control over her own social destiny and engaged in the struggle with lifes forces. Braxton argues that another positive identity experience occurs in the world of work Marguerite is determine to become a conductor on the San Francisco streetcars, even though no black have been hired previously. She visits the Market Street Railway Office with the frequency of a person on salary until she is hired, breaking the color barrier previously imposed against blacks and achieving a degree of independence (Modern Critical, 228. ) In her story, Maya concludes, The black female is assaulted in her tender year by those common forces of nature at the same time that she is caught in the tripartite crossfire of masculine prejudice, white illogical hate and Black lack of power. (Caged Bird, 231) She has broken out the rusted bars of her social cage. (page 11) Maya become increasingly concerned about her body, which to her seemed unfeminine and underdeveloped. Though her mother tried to informed her otherwise, Angelou feared that she was physically abnormal and began to wonder if she could be lesbian. Wanting to assure herself of her sexual identity, Angelou invited a male classmate to have sex with her one time. The incident resulted in a pregnancy and have a baby boy. It is the born of the baby the main turn point in Mayas life and her triumph. Smith states Maya Angelous autobiography comes to a sense of an ending: the black American girl child has succeed in freeing herself from the natural and social bars imprisoning her in the cage of her diminished self-image by assuming control of her life and fully acceptation her black womanhood. (Modern critic, 12)

Value Management And Value Engineering Study Report

This Value Management and Value Engineering (VM/VE) Study Report summarizes the benefits of various proposals for a strategic level Value Management process followed by Value Engineering Study in order to obtain a better Value for Money (VFM) for any projects. This report is prepared specially for our Client M/s. SBEinnovations Ltd for the construction of the Mixed-Use Recreation and Commercial Centre Project. Value Management and Value Engineering is a technique on any projects that can be delivered in the most economical way. Normally, Value Management processes are carried out before Value Engineering Study to determine how it can add value to the Client business by a delivery of a project which is carried out during the initial Client brief of a project. It is an integral part of any projects. Whereas Value Engineering is a technical study on a selected design for its technical viability and cost studies which is carried out during detailed design stage. United Project Management (UPM) believes that VM and VE have the greatest influence and impact at the strategy and design stage respectively. It requires reliable and appropriate cost data, design information, ideas, past experience and uses brain-storming workshops by our team of experts under the direction of the Project Manager. Value Management is a continuous process from inception to completion. The purpose of conducting the Value Management workshop is to set up an effective partnership agreement which should seek to achieve the scope and benefits of the project with respect of time, cost and quality. The benefits of Value Management contribute towards this project especially since the project is still in its early stages. Some of the concepts through which SBEinnovations Ltd can obtain value for money (VFM) are mentioned below; 1. Reduced Learning Curve 2. Improved communications and decision procedures 3. Improved quality and programming This report also includes a recommendation on Value Engineering Study conducted before the completed design stage and construction activities. Issues targeted during VE study include: 1. Design Optimization 2. Selection of Procurement Route 3. Cost, Quality and Time 4. Organizational Breakdown Structure (OBS) Study 5. Stakeholders Coordination 1. Introduction This report explains how Value Management and Value Engineering studies can contribute value to the Client before commencement of a project. The report summarises the key principles of Value Management and Value Engineering in the context of construction project of mixed-use recreation and commercial centre for SBEInnovations Ltd. This report is prepared for SBEinnovations Ltd on their request for proposals for a strategic level Value Management and Value Engineering studies. The aim of Value Management Study is to assess the project requirement in terms of functionally and efficiency of achieving the requirements. Prime consideration needs to be given to the importance of Time, Cost, Quality, Safety and Client's satisfaction. The specific issues to be evaluated at the VM Study are divided into two categories. 1. Strategic Issues (which will be considered in Value Management) 2. Tactical Issues (which will be considered in Value Engineering) 3.1 Strategic Issues 1. The following are considered as project strategic issues: 1. Project Drivers 2. Project Type 3. Size and Location 4. Procurement 5. Initial Cost Estimate 6. Esteem 7. Politics 8. Organisational Management 9. Change Management 3.2 Tactical Issues The following are considered as project strategic issues: 1. Design 2. Structure of the Project Organisation 3. Detail of accessibility and planning procedure 4. Time and Quality: 5. Outline Specification 6. Coordination 2. Value Management Study This is the first process where carefully selected team members from various parties get together to discuss various aims, objectives, constraints and risk associated with the Project in order to formulate Client objective of the need of such project. Value management usually incorporates a series of workshops, interviews and reviews involving diversified teams members through whom the project requirements are evaluated against the means and methods of achieving them. VM process will be dependent on the procurement route selected for the project. VM and VE Studies are very important for successful delivery of any project. Failure to carry out these studies will cause problems at subsequent design and construction stages causing cost overruns, project delays, claims etc. Value Management can help to avoid or minimize these problems. At the outset of a project, Value Management provides an exceptionally powerful way of exploring the client’s needs in-depth by addressing inconsistencies and expressing these in a language that all parties, whether technically informed or new to the construction industry, can understand. The Value Management process works top-down, starting with needs and strategic goals and focusing on root causes, not symptoms. An early consensus is developed between the key stakeholders about the need for the project or service, the scope, deliverables, key functions and risks, in the context of the wider business objectives. Opportunities for innovation are explored and the most cost effective means of implementation developed, consistent with desired time and quality requirements. VM considers the whole project rather than components and the process are underpinned by consensus. A typical Value Management Study has the following characteristics: 1. A systematic, staged approach 2. Clear definition of objectives and scope at the outset – focus on the customer requirements 3. Consideration of the organizational environment – internal and external influences 4. Multi-disciplinary team effort – positive human dynamics 5. Function Analysis System Technique 6. A workshop format with a structured job plan that separates creativity from evaluation and development. 7. Effective use of methods and tools – independent facilitation 2.1 Early Application of Value Management and its benefits The design is still at the very early stage. The Client has not yet committed with any design teams for project design. The client aims to innovate with creativity and to enhance the health, wellbeing and quality of life of its citizens. It is very important to get a feedback of its citizens of the Client intentions for such a project, because the clients’ and the citizens’ aim and objectives are totally different and conflicting ones. Therefore it is recommended that Value Management study at such early stage is carried out involving the all parties who have interest on the projects so that later in the projects the problems and risk will be minimized to a greater extent. As such the following benefits can be expected by applying Value Management to this specific project. 1. It defines what both the client and the citizens of the local area mean by value, and provide the basis for making decisions, throughout the project, on the basis of value. It provides a means for optimising the balance between private developer and public sector local authority having different aims and objectives out of the project. 1. It provides the basis for clear briefs that reflect the client’s priorities and expectations, expressed in a language that all can understand. This improves communication between both stakeholders so that each of them can understand and respect other’s constraints and requirements. 1. It ensures that the project is the most cost-effective way of delivering the business benefits and provides a basis for refining the business case. It addresses both the monetary and the non-monetary benefits. 1. It supports good design through improved communications, mutual learning and enhanced team-working, leading to better technical solutions with enhanced performance and quality, where it matters. 1. It provides a way of measuring value, taking into account nonmonetary benefits and demonstrating that value for money has been achieved. Project Objectives: In a construction project objectives shall be clearly defined. In clearly defining the project objectives value management plays a vital role and it is the starting point of value management in a project. Client Function, Activities and Stakeholders: Value management plays crucial role in ascertaining the client functions, requirements, stakeholder needs, briefing, gathering information pertaining to the project. Project Size and Location: In deciding the project size and location both value management and value engineering will be applied as value management will focus on the location, political situation, environment and others will focus, whereas value engineering will focus on the type of foundation to be used is suitable for the soil conditions, floor area index on the area and other design issues. Budget: It is a crucial in a construction project and the main purpose of the value management is to gain the maximum value for the money and for that budget is important and also careful budgeting is crucial for the success of the project, here value management will be applied. Procurement Option: In deciding the contract for the project the best procurement option is to be chosen, it depends on the scope of the project, requirements, budget and other external factors. To choose the best procurement option value management and value engineering both plays a vita role. Design and built option value management plays a vital role, value engineer plays a vital role in other types of procurement options as designs are being verified in this option. Design Change and Variation: happens during the course of the project, value engineering plays a lead role. In the design changes and variations as the changes will have an impact on the original design to be checked? The proposed changes can be accommodated or not also to be checked, also the cost impact, constructability and other design related parameters to be verified. Organization Structure: Many discrepancies arise due to unorganized organization structure, due to that construction and project gets delayed. Value management is employed, during the initial stages itself giving the requirements for organization and key personnel and appropriate accounting provision will be given in the costing. All the above will be applied in value management. Quality Control, Health, Safety and Environmental Issues: are crucial in project success, here both value management and engineering will be applied as quality cannot be compromised and design team will clearly indicate the minimum quality requirements and also HSE issues cannot be compromised it is a combination of both the above. The following graph illustrates the potential cost savings possible against time when VM is applied in a project. It is clear the when VM is applied at the early stage of a project, the saving will be far less to adopt the changes proposed by the Value Management since the design is yet not commenced and hence it is easy to incorporate any kind of design change proposal due to VM process. Fig 1: Cost Impact of Making Changes Over Time 2.2 Development of Value Management within project scenario: UPM suggests the budget should be equally divided among the different elements of the project. Some suggestions provided by UPM are: 1. Sports Centre Proper design management should be applied for the construction of Seating/Scoring or/and Spectator Seating arrangements. 2. Culture recreational centre Public community should be comfortable with different recreational centres. Their satisfaction is the primary goal to be achieved. 3. Hotels Lighting is a large cost item. The impact it has on energy and guest experience influence to a great extent the operation and spacing cost. 4. Shopping malls Primary objective here is to obtain maximum customer satisfaction keeping returns in mind. Quality should be maintained throughout the lifecycle of the project. 5. Parking space The financial cost for parking space depends on three factors: Total number of parking space required, ‘opportunity cost’ of parking land and cost per parking land available. Careful planning and brainstorming helps to obtain maximum value for land. 6. Food court Proper economical and environmental friendly techniques could be arranged for waste disposal. 7. Cinema Multiplex Natural Ventilation could be installed thereby reducing the cost and power consumption. Value Management Team Selection and Value Management Workshop VM is undertaken as a series stakeholder workshops held at key stages during the development of the project. Value Management Team forms an important aspect in decision making process. It is a flexible, team-based activity, planned and directed by an independent VM facilitator and driven by consensus. Team selection for the Value Management workshop is very critical to success to ensure that the full range of influences are properly addressed by people with the right balance of knowledge, skills, experience and judgment. Where particular stakeholders are not able to take part, or it is not politic to involve them, specific team members should be tasked as champions of those stakeholder interests. As such, the team should include the following participants: 1. Project Sponsor The Project Sponsor is responsible for endorsement of the study objectives. They are responsible for monitoring outcomes, action plans, client’s vision, timeframe, values and constraints. 2. Value Management Coordinator Usually, a client representative may designate this post. Before the workshop is developed, a number of activities need to be decided upon: 1. Developing brief for Facilitator 2. Identifying the Scope of Work 3. Engaging the Facilitator 4. Organizing the schedule for the workshop 5. Date and Venue confirmation 6. Arrangement of objectives of study 7. Selection and invitation of participants 8. Preparation of agenda These roles and the corresponding tasks may vary depending on nature of Value Management topic, the organizations involved and the scale to which Value Management activities undertaken by the parties. 3. Value Management Facilitator He initiates their evaluation at the beginning of the pre-workshop process, helping the client towards clearly defining the aim, assumptions and viewpoints of each stakeholder. The facilitator should specialise in assisting the process by providing support and advice to the sponsor. During Pre-workshop stage, the facilitator focus should be more towards process than content. The facilitator manages time, determines appropriate progress, manages the group, promotes collaboration within the group, and seeks agreement or a method of understanding between teammates at key stages. However, the facilitator should maintain client confidentiality and ensure every member contributes equally to the achievement of value. 4. Project Manager The Project Manager should be included within the workshop because he/she acts as a reference and as a team catalyst for continued action. 5. Stakeholders They should be included in the team as they give a clear cut idea about the objectives, needs and constraints. 6. Technical Experts SBEinnovations Ltd. members who have specialist skills in a particular area are to attend the workshop. Their responsibilities include providing advice and suggestions in the specialist area for which they are invited. 7. Relevant compliance agency Value Management briefing papers should be forwarded to relevant compliance agencies so that they can be affirmed that the steps followed are as per ‘Practice Guidance’. Though, it is not compulsory that their presence should be essential at the workshop. Value Management Workshop and Agenda Following are the three components of a VM Workshop: 1. Job Plan 2. Functions and Functionality 3. Multi-Disciplinary Team The VM Job plan of the workshop will have the following 5 phases 1. Information Phase 2. Creativity Phase 3. Evaluation Phase 4. Development Phase 5. Presentation and Reporting Phase All of the above phases will be covered in 3 weeks workshop as described below. TOOLS AND TECHNIQUES USED IN VM STUDY There are number of tools and techniques which can be used in VM study. However, the following are recommended by UPM. 1. Function Analysis System Technique (FAST) Diagram: It is a graphical representation of logical relationship of functions that need to be performed and how they are linked together into HOW-WHY logical connections to deliver the project. HOW and WHY questions are asked to develop the logic of a function. While defining any function, we ask HOW that particular function can contribute towards developing a more standardized and specific approach. This method of questioning and thinking is referred and summarized from left to right. To solve the problem to a higher level, we ask WHY that particular function is performed. This process of logic is read from right to left. 1. Risk Analysis Risk analysis is a financial tool used to identify risks that can potentially affect the project. The analysis looks at the costs involved, time constraints and other variables that may negatively affect the outcome. As a tool, risk analysis helps managers make decisions and find alternatives. 1. SWOT Analysis SWOT is an acronym that stands for â€Å"strengths, weaknesses, opportunities and threats,† which is precisely what the SWOT analysis aims to identify. The SWOT helps management see the company's strengths and weaknesses on paper as well as the potential opportunities and threats looming in the industry. Management can then find ways to maximize the company's strengths in order to capitalize on opportunities while minimizing potential threats and weaknesses. 6. VALUE ENGINEERING STUDY Value Engineering is a subset of Value Management. Once the Client is decided on the project, then before the detailed design will commence, the Value Engineering study will be carried out. 6.1 Recommended timing for VALUE ENGINEERING study: In order to expect the greatest return from this project, SBEinnovations Ltd. is suggested to include value engineering exercise during the early design stage and before 60% of the design commitment is reached. Value Engineering workshop should be carried out during the schematic design stage and the detailed design stage. If the Value Engineering occurs later it probably will be seen as a cost cutting exercise but it will be undertaken under a hostile climate that will prevent SBEinnovations from achieving the desired requirements and objectives of  £9M. 6.2 Recommended VE Team The number of participants should be a minimum of five and a maximum of ten. Although more members could participate, we recommend that a larger group may cause difficulties in one-to-one communication. Participants should involve: 1. Project Managers from SBEinnovations Ltd.: These Project Managers help to define the procurement routes and contract administration in the most effective way by putting to use their skills earned by experience. 2. Architects, Quantity Surveyors and Structural Engineers: While conducting brainstorm sections, Comments and views from Engineers, Architects and Quantity Surveyors are valid for active participation. 3. Value Engineering Facilitator: The facilitator should be someone apart from the project manager, the chief design engineer, or the client. The VE facilitator will guide the discussion to confirm and approve, but not to criticize the project approaches and details. 6.3 Value Engineering Workshops VE workshops are concerned with the detailed technical appraisal of alternative solutions proposed by the project team to meet the client’s requirements. Duration for VE workshop will be normally longer than that of VM Workshop. One of the following approaches could be used by SBEinnovations Ltd towards achieving a successful Workshop session: 1. Mini Workshops: A value engineer should join the design team at the briefing stage and be promoted as the facilitator throughout the project. Two mini-workshops should be organized following the job plan format and then reviewed at about 20% and 40% design completion. 2. The two-day workshop: All members of the team focus on issues in an intense and focused way. 6.4 Elements of the Scheme for VE study: Design Optimization As long as the bid documents and the process to detail design are open enough to allow for adjustment of the design, then a buildable design will rise. Design ideas for mixed use commercial and recreational centre should be developed during Value Engineering workshops keeping in mind the constructability and purpose for which it serves. This should include health, safety and security of the local community. Procurement Route The suitable Procurement route should be studied identified and applied by SBEinnovations Ltd. taking into consideration the pros and cons of that particular procurement route and its benefits to the client and the employer. Quality, Time and Cost Maximum return can only be achieved through proper quality, time and cost management. Value Engineering study team should be keen to attain maximum Value for Money (VFM) by proper planning and scheduling of works to ensure cost lies within  £ 9M within the stipulated time frame. Organizational Breakdown Structure (OBS) Study OBS review would be done during the VE workshop which helps to identify roles and responsibilities. Stakeholders Coordination Coordination should be justified during VE studies so as to dissolve any interference between Stakeholders. Part 2 – Risk Management Essay Risk Management in Infrastructure Projects Introduction All large projects face risks. Project risk is an activity, event or action which tends to cause a negative impact on the planned goals of project scope, quality, performance, execution time or cost. Inevitably, risks and uncertainties are substantially inherent in infrastructure projects. Problematically, many infrastructure projects could not have achieved project goals satisfactorily. Therefore, it is very important for the identification and treatment of these project risks. Project risks always contribute to the poor performance leading to cost and time over run. Their major reason is the occurrence of external and internal project risks and uncertainties throughout project stages from planning, bidding, contracting to construction. This essay intends to provide a useful insight into the inherent risk into infrastructure projects, and will discuss about the management of these risks. The essay will also enable the reader to understand and application of the key concepts and techniques used in management of risk in infrastructure projects. For the purpose of this essay, Railway Projects in the MENA region is considered. History has shown that railways have always been central to any country’s growth ambitions. Thus it comes as no surprise that the GCC countries have embraced railway networks as their best hope for expanding and consolidating future economic growth. By providing a low cost alternative to shipping and air, the GCC member states allow for increased trade and thus further economic prosperity. As a result of this increased focus, it’s no surprise to find that railway networks account for nine of the ten biggest infrastructure projects in the Middle East. With ambitious plans to produce a GCC wide network within the next decade, the countries are working to develop their own interior networks in preparation. The following Table shows a list of top 10 infrastructure projects (ongoing and planned) in the MENA area.

Government Budget chapter 1 Essay

Budgeting is the cornerstone of the management control process in nearly all organizations including government agencies. Practitioners express concerns about using budgets for planning and performance evaluation. The practitioners argue that budgets impede the allocation of organizational resources to their best uses and encourage myopic decision making and other dysfunctional budget games. They attribute these problems, in part, to traditional budgeting’s financial, top-down, command and control orientation as embedded in annual budget planning and performance evaluation processes (as cited in Hansen, Van der Stede & Otley, 2008 pp. 95) A government budget is the financial plan of a government for a given period, usually for a fiscal year. The budget is the government’s key instrument in promoting its socio-economic objectives. The use of government funds is based on Article VI, section 29 of the 1987 constitution that â€Å"No money shall be paid by the Treasury except in pursuance of an appropriation made by law.† (Domingo, Liz, & Ruado, 2013) Funds are used by the government for public interest in which it has the sovereignty, but in general, budgets can differ from the actual expenditures. These differences should be justified and presented to the Congress and Senate for the approval of the next annual budget. Background of the Study The Philippines’ Department of Energy (Filipino: Kagawaran ng Enerhiya), abbreviated as DOE is the executive department of the Philippine Government responsible for preparing, integrating, coordinating, supervising and controlling all plans, programs, projects and activities of the Government relative to energy exploration, development, utilization, distribution and conservation. It was created by President Marcos as he issued Presidential Decree No. 1206 which created the Ministry of Energy and attached the National Power Corporation and Philippine National Oil Company to this new agency. The Ministry was abolished during the Regime of Corazon Aquino. During the Regime of President Fidel V. Ramos, that Department was created by virtue of Republic Act No. 7638 otherwise known as the Department of Energy Act of 1992. The Department was vested additional powers and functions under pertinent energy and power related legislations, such as Republic Act No. 9136 or the â€Å"Electric Power Industry Reform Act of 2001†, Republic Act No. 9367 or â€Å"Biofuels Act of 2006†, and Republic Act No. 9513 or â€Å"Renewable Energy Act of 2008.† In this study, the interviewees are the officers in the budgeting and accounting department. They are given the chance to evaluate themselves whether they have formulate their budgets in compliance with the guidelines included in the Budget Call that DBM issues every year. These guidelines are essential for the formulation of the budget of every government agency because it sets the ceiling that each of them may expend and contains required documents they need to submit. Each government agency receives Budget Call that is similar with the other government agency and this Budget Call is what each of the government agency considers as their bible since all that is written in the Budget Call must be complied; otherwise, they will be subject for further questioning which may have a positive or a negative result. They can also evaluate the controls adopted so as to determine if the present controls are sufficient to guarantee an effective implementation of the approved budget and to assure that the actual expenditures are not exceeding the allotted amounts for that type of expense. Furthermore, the researchers would be able to determine how the government agencies make sure that their budgets will be sufficient, to see how government units justify their budgeted expenditures if those expenditures were above the ceiling that is set by the Development Budget Coordination Committee (DBCC), and to familiarize themselves with the Budget Process that a government agency undertakes. Theoretical Framework The budgeting process is an essential component of management control systems and has been an effective system by which management can successfully plan, coordinate, and control. The process involves the creation and implementation of the broad objectives of an organization, the detailed objectives, and a short-term and long-term financial plan. There exist a variety of techniques for establishing budgets. Some of the most common techniques include, Incremental budgeting, Program budgeting, Zero-Based budgeting, and Site-Based budgeting. But this study focuses more on the Zero-Based Budgeting (ZBB approach) because the time on which the researchers conducted the study was under the administration of President Benigno Aquino III who vowed to shift from the old â€Å"incremental† system of budgeting to the ZBB approach on his first State of the Nation Address (SONA) in July 2010. The philosophies and procedures used to implement zero-based budgeting in industry and government settings are quite similar, but somewhat different with the mechanics to fit the specific needs of each organization. The basic process of zero-based budgeting is to justify budget requests in every budgeting cycle, regardless of prior period budgets. (http://www.referenceforbusiness.com/management/Tr-Z/Zero-Based-Budgeting.html#b. Retrieved August 4, 2013) ZBB approach is a technique that sets all budgets to nil at the beginning of the year or period and requires from the departments that they justify all of their expenditures, not just those exceeding the budget. Money is allocated to the departments based on merit and not based on the previous year budget plus or minus some percentage such as in many traditional budgeting systems. It is also a technique of planning and decision-making which reverses the working process of traditional budgeting. In traditional incremental budgeting, departmental managers justify only increases over the previous year budget and what has been already spent is automatically sanctioned. No reference is made to the previous level of expenditure. By contrast, in ZBB, every department function is reviewed comprehensively and all expenditures must be approved, rather than only increases. It requires the budget request be justified in complete detail by each division manager starting from the zero-base. The zero- base is indifferent to whether the total budget is increasing or decreasing. It also refers to the identification of a task or tasks and then funding resources to complete the task independent of current resourcing. An important element of this budgeting procedure is that it forces prioritization of government programs and activities. With the prospect of insufficient revenue for matching the demand of spending, it is useful for the government to have a ranking of programs and activities based on proven effectiveness as well as suggested alternatives to expensive or ineffective programs. There are two steps in the process of zero based budgeting. The first step is to develop what is called as â€Å"decision packages† which includes an analysis of cost, purpose, alternative courses of action, measures of performance, consequences of not performing the activity, and the benefits. The second is to rank the decision packages. The decision package is a document that identifies and explains the specific and goals and objectives, measurement of performance, costs, benefits and alternative courses of action. Ranking of decision packages is then accomplished at each management level until a comprehensive agency wide ranking is obtained. Conceptually, zero-based budgeting is a systemic logical approach to allocating resources where they will do the most good. ZBB is often encouraged by fiscal watchdog groups as a way to ensure against unnecessary spending. It is used, or some modified version of it, in the private- and public sectors for decades. Peter Phyrr used ZBB successfully at Texas Instruments in the 1960s and authored an influential 1970 article in Harvard Business Review but only in 1977 the concept of ZBB gained notoriety because President Jimmy Carter announced to implement a ZBB system at a federal level thus spread more rapidly. The impact of budgeting on organizations was probably first studied by Argyris in the 1950s. These studies show some of the behavioral effects resulting from the way budgets are used in organizations. The results of his research showed that the particular process used could cause dysfunctional behavior in subordinates, regardless of the degree of technical refinement of the budgetary system. In the 1970s, Hopwood’s studies inquired into the effects of budgets on human behavior. These studies showed that the use by a superior of a budget-constrained style of evaluation gave rise to significant levels of job-related tension; had adverse effects on peer and subordinate-superior relationships, and was implicated in manipulative behavior on subordinates. A long line of studies have been performed since then to uncover an array of variables that govern the effects of reliance on budgets on behavioral outcomes, including managerial performance. Examples of these variables include budgetary participation, task uncertainty, environmental uncertainty, strategy, and culture. It may require an extensive amount of time, money, and paper work; but it does provide a systematic method of addressing an organization’s financial concerns, in turn enabling an organization to better allocate its resources. (http://www.referenceforbusiness.com/management/Tr-Z/Zero-Based-Budgeting.html#b. Retrieved August 4, 2013) The aforementioned theory have supported the study for better understanding of the budgeting process and the people’s state of mind involved in describing the overall cycle of the budget process of DOE as well as the valuation of controls applied. Conceptual Framework The conceptual framework discussed the flow of the study to be taken. The study used the systems approach. The system of three (3) frames is composed of input whish went through the process and emerged as the output. The input contains the leading variables regarding the budget of the DOE. It includes the phases of the budget process. It discusses in detail the activities conducted in the first phase of the process which is the budget preparation. Next is about the activities conducted in the second phase which is the budget legislation. Then, discussions about the budget implementation phase. And the last phase of the budget process which is the budget accountability. As inputs, problems encountered by the agency and also the possible solutions they adopt are included. The second frame contains methods and procedures used to describe those variables by making observations, research and conducting an interview and statistical analysis The third frame is the output. It contains recommendations in conducting trainings and seminars of the employees about controlling their funds. Recommendations in monitoring the controls are also addressed. Statement of Problem This research is aimed to describe the budget formulation and implementation of the Department of Energy (DOE). Moreover, the budget made by the DOE is also compared to the actual operations of the department to know whether the budget is being conformed to and if such differences are being justified well. Specifically, the study endeavored to answer the following: 1.0 What are phases of the budgeting process in DOE? 2.0 What are the activities conducted in the budget preparation phase of the budgeting process in regard with the following: 2.1 The determination and valuation of the items in the budget proposals; 2.2 Identifying the functions of some government agencies in the budget cycle; 2.3 Identifying the expenditure priorities of the agency; and, 2.4 Identifying the external parties involved in the budget proposals and deliberation? 3.0 What are the activities conducted in the budget legislation phase of the budgeting process regarding the following: 3.1 Budget Deliberation/Review; and, 3.2 As to the importance in conducting deliberation/review in different offices of the national government? 4.0 What are the activities conducted in the budget implementation phase of the budget process regarding the following: 4.1 Guidelines on implementation of the budget; 4.2 Controls the agency uses to monitor the implementation of the approved budget; 4.3 The treatment on the variance between the budgeted amounts and the actual results; and, 5.0 What are the activities conducted in the budget accountability phase of the budget process? 6.0 What are the problems encountered by the agency and the possible solutions they adopt? Scope and Limitations This study will look into the budget formulation and implementation of the Department of Energy based on the rules and regulation issued by the National Government to all government units. This was done to have an understanding on the actual budgeting process of a government unit. The respondents of the study were the OIC financial services director- Araceli Soluta, chief of the budget division- Elisa Morales and the OIC – Chief Accountant – Arturo M. Cudia. The interview was administered in July 24, 2013. The interview questions were made by the researchers based on what they need to know. Significance of the Study This study was anticipated to contribute additional information to serve the following individuals and organizations. Department of Energy. The Department of Energy (DOE) will benefit from this study as they will be able to evaluate the controls adopted by the DOE in valuing the items in the budget proposal and in monitoring the items approved by the Department of Budget and Management (DBM). Thus, the controls can be improved as needed. This can also serve as evidence that the DOE is complying with the guidelines set by the DBM. Department of Budget and Management. This study can help the Department of Budget and Management (DBM) in assuring that the DOE was able to comply with the guidelines set by them. They can also evaluate the controls that they implement and improve it so as to guarantee the compliance of each government agency in every step of the process. Students. This study will contribute to students to gain basic knowledge about the budgeting process of government agency. This is applicable to students required to gain an understanding on how the budget process took place and the justifications required in each line item in the government agency’s budget proposal. Although not all students need to know this study, it will be beneficial for them to have an idea about it. General Public. This study can give the general public some basic information that can be easily understood for them to have an idea on how the government funds are allocated and what projects are being prioritized by the President. They are not forced to learn this issue but understanding this would be useful for them. Taxpayers. This study will be advantageous for the taxpayers because it discusses the budgeting process that a government agency undertakes. The taxpayers will be assured that the government funds, which mostly came from the taxes paid by the public, are used for the projects or programs that could help the residents of this country and the country itself. Other Researchers. This study will be an effective tool and reference for the subsequent researchers who would want to conduct further study about the budgeting process undertaken by each of the government agency and the justifications required on each item included in their budget. Definition of Terms For better understanding and interpretation of this study, the following terms are operationally defined. Allocation. This refers to the allotment or assignment of funds to be used by the government agencies to different projects and programs and to the operation of the agency itself in accordance with the rules promulgated by the Department of Budget and Management (DBM). Budget. This is the allocated funds for the implementation of various government programs or projects and for the operation of the government agency that is set by the agency for approval by the DBM. Budget Call. This is issued by the DBM that defines the budget framework, sets the economic and fiscal targets, subscribe the priority thrusts and budget level and spells out the guidelines and procedures and timetable for budget preparation. Budget Ceiling. The Development Budget Coordination Committee (DBCC) sets a budget ceiling for expenditures that the government agencies may obligate themselves which gives an allowance of about 10% from previous budget. Funds allocated in a project or program in excess of the budget ceiling must be justified. Budget Authorization. This involves reviews/deliberations and a separate deliberations conducted by the Congress and the Senate. Once approved, the President signs the bill into law. Budget Deliberation/Review. It is a process were the Congress or the Senate or both question the budget proposals of the government agency before submitting it to the President. Budget Formulation. This is the first step in the budget process in which the government agency prepares its budget proposals that will be submitted to the DBM who holds hearings for the agencies to justify their budget proposal. Budget Implementation. This is the phase where the approved budget is being executed. The DBM will issue and release allotment and notice of cash allocation to government agencies. Budget Monitoring. This is the last phase that involves evaluation of the financial reports and performances by management. The Commission on Audit (COA) will also evaluate the agencies financial reports and performances through audit. Budget Process. It is the systematic, repetitive procedures that every government agency must follow. Budget Proposal. It is the budget being prepared by DOE which subject to review and justification. Compliance. It is making decisions in accordance with the rules and guidelines