Consolidation of Democracy in Post-Soviet Russia Essays

Consolidation of Democracy in Post-Soviet Russia Essays Consolidation of Democracy in Post-Soviet Russia Russian History Consolidation of Democracy in Post-Soviet Russia Introduction The fall of the Communist regime in the Soviet Union was more than a political event. The powerful interaction and fusion between politics and economics that characterized the state socialist system created a situation that was unique for the successor states of the Soviet Union. The penetration of the Communist regime into every facet of life left the Russian people with little democratic traditions. Russia faces the seemingly impracticable task of economic liberalization and democratization. This is combined with a necessity to answer nationalist and ethnic questions that have plagued Russia for centuries. This paper addresses the problems of creating a stable democracy in Russia. The prospects for a stable democracy in Russia are limited at best. I will outline some of the concerns that academics have in the consolidation of Russian democracy. What is paramount to note is that a stable democracy must adequately address what Ken Jowitt calls the developmental trinity: nation-building; capitalism and democracy. The dilemma that is especially relevant to Russia it that these conditions are often contradictory. The often messy business of politically reconstructing a nation defies traditional democratic ideals. The establishment of democratic institutions can hinder the development of a market economy and, conversely, programs that are designed to enhance capitalist expansion often are antagonistic towards democratic goals (Jowitt 7). These seemingly endless Catch-22s are at the heart of difficulties facing Russia in its attempt to create a stable democracy. The Process of Creating A Nation-State The question of who is the playing the game and what makes the playing field is an important one for the Russian Federation. Ethnic and nationalist questions plagued the Soviet Union and continue to stress the Russia Federation during its nascent period. The dynamics of center-periphery relations provides Moscow with some of the greatest challenges in establishing a stable democracy. Phillipe Smitter writes, There is no simply democratic way of deciding what a nation and its corresponding political unit should be (Smitter 66). Later in his article, he writes those that have not yet resolved the dilemma of defining their national and territorial boundaries are unlikely to make much more progress in other domains (Smitter 73). The dilemma facing the Russian Federation is that it finds itself with a charge of establishing and following democratic institutions, while at the same time facing secessionary pressures that seem to require extra-democratic means to preserve the integrity of the nation. Nationalism in multiethnic areas in the Russian Federation has provided a substantial challenge for democratization. There is a direct relationship between democratization and ethnic peace (Smitter 72). In a democratically weak society, ethnicity assumes a stronger role, and when democracy and ethnicity are balanced, political stability is possible. As a result of a lack of democratic institutions and channels for dialogue, Russias inhabitants are now increasingly identifying themselves as members of ethnic groups rather than as citizens of the Russian Federation (Drobizheva). An important development in center-periphery relations is the growing importance of economic nationalism, an effort to create an economic basis for political independence. Economic nationalism is a protective defense against the Russian federal governments economic dominance. Alternatively, it is also a sign that the republics wish to retain relations with Moscow since politics remains primarily in the hands of the center (Drobizheva). For example, Tatarstan and Sakha-Yakutia both have a wealth of natural resources, giving them a potential advantage in economic development and a desire to establish control over these resources. Tatarstan, for example, strives to sell its oil at world market prices in foreign markets to generate income, and in 1993-94, the local governments in Tatarstan and Yakutia sought economic decentralization in Russia by refusing to pay federal taxes. Consequently, an agreement reached between the federal government and the republics gave the latter what they wanted: increased economic autonomy (Drobizheva). Further inquiry into the agreements with Tartarsan demonstrates the flexibility the Yeltsin regime is willing to employ in dealing with possible powder-keg situations. A treaty signed on February 15, 1994 attempted to mollify the tensions on both sides. The treaty affirmed Tartarsan right to its own international and economic relations and, as previously noted, provided substantial autonomy in economic issues for Tartarsan. Smoothing over

30+ Old Norse Words You Already Know

30+ Old Norse Words You Already Know 30+ Old Norse Words You Already Know 30+ Old Norse Words You Already Know By Michael Probably youve never studied Conversational Viking, let alone claimed to speak it. But the language of the Vikings, Old Norse, has influenced the development of English more than any other language besides French and Latin. The Swedes, Norwegians, Icelanders, and Danes all spoke Old Norse in those days, usually called the Danish tongue. In the 11th century, Old Norse was the most widely spoken European language, ranging west with Leif Ericksons colony of Vinland in modern-day Canada, east with the Viking settlers on the Volga River in modern-day Russia, and south with warriors battling in modern-day Spain, Italy and North Africa. Four centuries after the Anglo-Saxons began emigrating from northern Europe, Danish Vikings began raiding Britain and had begun settling down by the year 876, plowing the land. The 14 shires dominated by Danish law in northern and eastern England were called the Danelaw. In 1016, King Canute the Great became ruler of all England, even before he became king of his native Denmark. Danish kings ruled England almost until William the Conquerer sailed from Normandy, France and became the first Norman king of England in 1066. When he did, more Norse words entered English. What did William the Conquerer have to do with the Vikings? Because Normandy means land of the north men, colonized by people such as Williams ancestor Rollo, whose real name was Hrà ³lfr. See a pattern? Today Old Norse words are most common in the Yorkshire dialect, but the Danelaw included the East Midlands, York, Essex, Cambridge, Suffolk, Norfolk, Northampton, Huntingdon, Bedford, Hertford, Middlesex and Buckingham. Old Norse words used in modern English When it comes to English words for which we are indebted to Old Norse, lets start with they, their and them. Its true. If it werent for the Vikings, we might still be using the Old English words hà ®e, heora and him instead. Or maybe not when him and them mean the same thing in a language, you know its time for a change. In fact, English received many really, really common words from Old Norse, such as give, take, get, and both. And sale, cake, egg, husband, fellow, sister, root, rag, loose, raise, rugged, odd, plough, freckle, call, flat, hale, ugly, and lake. Another Old English word that was quickly replaced was the very short word à ¦, which meant law. Today we use a longer and less ambiguously-spelled Old Norse word: law. Many English words that begin with sk or sc came from Old Norse, such as skin, sky, score, scant, scrub, scathe, and skill. Old Norse words that feature two-letter blends and a high consonant-to-vowel ratio just sound Viking to me, especially if you pronounce both letters as the Vikings originally did: knife, snare, snub, wrong, bread, dwell, bask, dream, steak, stammer, and especially thwart. Old Norse words that meant something slightly different English word, with original Old Norse meaning anger trouble, affliction, which can make a person angry bait snack, food eaten at work. Now means food used to catch fish, wild animals, and susceptible people. bask similar to the Old Norse word meaning â€Å"to bathe† berserk either from bear-shirt (frenzied warriors wearing a bearskin shirt) or bare-shirt (frenzied warriors wearing no shirt) blunder to shut one’s eyes; to stumble about blindly bulk partition; cargo, as in the nautical term bulkhead crawl to claw. Crawling up a steep slope may require clawing. dirt excrement. Appropriately so. gang any group of men, as in modern Danish, not necessarily dangerous gawk to heed, as in paying too much attention gift dowry, a kind of wedding gift. In modern Danish, gift means wedding. haggle to chop. It amuses me to imagine how this word came to mean vigorous bargaining. hap, happy chance, good luck, fate. Apparently the Vikings didnt believe that happiness is a choice. lake to play, which is what many people do at a lake. A famous Danish toy manufacturer is called Lego. litmus from the Old Norse words litr (dye) and mosi (moss), used as a chemical test for acidity and alkalinity. muck cow dung. An English dairy farmer may say he needs to muck out, or clean, his barn. muggy drizzle, mist. Today it means severely humid. rive to scratch, plow, tear. A poet might write about his heart being riven in two. scathe to hurt, injure. Only the opposite word, unscathed, is common. Gang members never say, You come near me, Im gonna scathe you. seem to conform. Think about that for a while. skill distinction. If you are skilled, you might earn distinction. sleuth trail. The sleuth is always on the trail for clues. snub to curse. When youre snubbed or ignored, you might feel cursed. sprint to jump up, one of the keys to winning in a sprint. stain to paint. Not the same thing at your paint store. stammer to hinder; to dam up, as in a flow of words steak to fry. Could the Vikings have introduced chicken fried steak to the American South? No. thrift prosperity. If you have thrift, perhaps prosperity will follow. thwart across, which has kept a similar meaning for sailors window wind-eye or in Old Norse, vindauga. A treasure of a word. Old English words that meant something different before the Vikings bread In Old English, bread meant â€Å"bit, piece, morsel† but in Old Norse, bread meant bread. We get our word loaf from the Old English word for bread which it replaced. die Before the Vikings, die meant starve dream Before the Vikings, dream meant â€Å"joy, mirth, noisy merriment, even music. dwell Before the Vikings, dwell meant both â€Å"go astray and tarry. Im still trying to figure that one out. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:How to Punctuate References to Dates and Times10 Techniques for More Precise WritingHow to Send Tactful Emails from a Technical Support Desk

Entropy impact in other fields besides of engineering Essay

Entropy impact in other fields besides of engineering - Essay Example In a clogged thermodynamic system, entropy worsens due to degradation. The physical law of nature states that if entropy is left untouched, it declines steadily. This means that entropy does not perform any good. The adverse effects of entropy are analogous to disorder within a business setting. Like entropy, businesses slowly decline in performance due to degradation. Deterioration occurs in many aspects of a business environment in all levels. For example; a manufacturing system that is comprised of people, materials and processes that are tailored to deliver finished services and goods to consumers. In order to stay competitive, the final product must have the quality that attracts customers and at the least amount. The emergence of business disorders will halt the quality and competitive price of the final product. A manager should employ management tactics that take the business disorders into account and come up with ways to fight this deterioration (Alcedo, 2011). The following factors should be considered; processes, in a business environment, employees come face to face with the same type of a process on a daily basis. A process is defined as a mix of inputs that generate matching outputs. Continuous process innovation should be carried out to combat process entropy. Such entropy is prevalent in mechanistic organizations that fail to accept easily change. Bureaucratic organizations rely on values and regulations, centralized hierarchy and defined job responsibilities (Mintzberg, 1989). They also rely on an authority, a clear chain of command and a central decision-making organ. They are repetitive, simple and standardized. Managers should introduce continuous improvement techniques that scrutinize processes and come up with ways of improving them. This is a low-cost approach to improving the processes. Innovations should also be

Significance of Austrian and Post-Keynesian criticisms of the standard Essay

Significance of Austrian and Post-Keynesian criticisms of the standard neoclassical view of the competitive process - Essay Example These markets which are referred to in the neoclassical viewpoint are considered to be a group of optimizing individuals trading amongst each other at predetermined prices and are endowed with the means of production given (Henry,  2012, p. 321). The concept of competitive process in neoclassical view revolves around the utility optimization in an environment of Perfect Competition. Perfect Competition is where there is no market power exhibited by the firms and they act as the price takers. Thus, the extent of the market power indicated the competition in a particular market. The economists of this theory believe that the equilibrium is the point where the utility is maximized. Profit maximization is an example of this as it is a fundamental aspect of a firm within their market structure. Equilibrium, according to them, also provides the market clearing process to take place. As this theory has been providing a simple ideology for the functioning of the market under the Perfect Co mpetition, there are many modern economists who have considered the real life situations and concluded that a number of other factors are also to be included to analyze the competitive process in the markets (Leask, Parnell, 2005, p. 469). There have been some theorists that have criticized the traditional approach over the time as modern aspects were introduced, and so alternative schools of thought were created. Two of these alternative schools are the Austrian and the Post-Keynesian theories. The Austrian school of thought is rooted from the work of Menger, Hayek and Mises. The approach was concerned with the significance of Subjectivism,... This paper stresses that the perfect competition structure of the market is the key approach of the neoclassical theory of competition and on the other hand, the Austrian and Post-Keynesian theories emphasize on the importance of Oligopoly as greater in the modern economics. Being philosophically distant from one another, the neoclassic view had been under constant pressure throughout the years. As much as it is important to assess the criticisms, it is also important to assess the significance of those criticisms and their affects. The author talks that the concept of competitive process in neoclassical view revolves around the utility optimization in an environment of Perfect Competition. Perfect Competition is where there is no market power exhibited by the firms and they act as the price takers. Thus, the extent of the market power indicated the competition in a particular market. This report makes a conlusion that it is evident that the criticisms made by the Austrian and the Post-Keynesians hold a very significant impact on the business economics and this impact is unquestionable. These criticisms were a rise to much advancement that was needed in the modern economics. In fact, the impact that they had were not only on the academics but also on the general knowledge for the public. These criticisms drove the extensions to the neoclassical theories and gave them a sense of realism. These criticisms are however, significant only until the neoclassical school finds a way to enhance their role and advance their models to come up to the level of the two alternative schools. Modern economics and realism are the key factors to be looked upon.

Corrections Purpose and History Essay Example for Free

Corrections Purpose and History Essay The history of punishment is a unique one, since the dawn of man human kind has punished one another. Man did not merely throw someone in a chamber and let them contemplate their crimes such as we do in today’s society; rather, during those early times, punishment was harsh and swift. Criminals were not drawn through the litigation processes; instead, they were found immediately guilty of a crime and brought forth to be punished in an open forum, serving to the masses as an example of the consequences of crime. The early forms of punishment in Europe varied greatly but all forms were meant to inflict unimaginable pain upon the recipient, and it is from the European methods of imprisonment from which the U.S. drew inspiration. Punishment such as crucifixion, burning on pyres, guillotines, and gauntlets are but a few examples of what methods were utilized as early methods of punishment in early Europe. This illustrates the underlying ideology that punishment should be administered with two principles in mind, deterrence and retribution. Purpose and History Methods of imprisonment introduced near the turn of the eighteenth century England inspired and revolutionized the way we punish and house inmates. In England during the fifteenth and sixteenth century’s corporal punishment reined supreme. Public beatings were carried out in the streets with whips; beheadings and torture were the norm for serious crimes; and enslavement was common for petty offenders. During the seventeenth century in England and other European countries, imprisonment for lesser offenses started to occur but conditions were less than desirable or humane. These facilities were overcrowded, unsanitary, and, worst of all, gender/age neutral, which meant that male felons frequently took liberties with incarcerated women and children (Incarcerated: The History of the Penitentiary from 1776-Present, 1997). The American Colonies quickly embraced the idea of imprisonment, because of the religious freedoms English settlers sought when they colonized this nation. The Quakers were a religious group that settled in the northeast United States and they developed new laws to govern punishment and incarcerations that focused on prolonged imprisonment to serve as retribution for crimes committed. The Quakers belief system focused on of morality, peace, non-violence, and humanity. As such they showed mercy on offenders by allowing them to shed their anti-social behaviors through long term incarceration and a penance of hard labor. It is from this that modern the concept of reformation was established. Since this form of incarceration gained popularity, it has held onto two core principles: that a criminal can make restitutions for his/her crimes and that a convict can be eventually reintegrated back into society. The new form of punishment provided an alternative to the implemented punishments of yesteryear. Auburn versus Cherry Hill Pennsylvania System This reformation of how society punished criminals served as the foundation for new and competing theories on incarceration and punishment. In America around the early 1800’s, two prison systems were the dominant models of confinement: the Pennsylvania and the Auburn State. The first model was the Pennsylvania model, which was first used at Cherry Hill prison. This model used solitary confinement as its primary tool: convicts were perpetually detained without interactions with other individuals or time outside of confinement. The idea was that solitary confinement would lead to inward reflection and religious motivation and result in a penitent convict. In fact the word penitentiary actually comes from the Pennsylvania model of perpetual confinement because it had religious implications. At first, particularly in Cherry Hill, a Bible would be left in the solitary confinement cells in the hopes it would help prisoners repent. The second model was the Auburn State prison system, which supported the labor penance model. It operated under the assumption that hard, physical labor could not only serve as restitution but as a means of helping a convicted criminal reintegrate into society fully reformed. Often, prisoners worked during the day in total silence and would be hosed down them at night. A main criticism of the Auburn system was that prisoners were being used essentially as slave labor. Inmates were being farmed out to private business owners, who had contracts with the state, which in turn lined the pockets of the private businesses and cut costs for the state. As such, the Auburn model became the popular model, because states faced significantly less prison and prisoner care costs. Businesses paid a fee in order to use the prisoners and the prisoners acted as unpaid labor for the businesses. The state prisons pocketed the fees thus creating a revenue stream that could be used to support the prisons, rather than tapping into state funds, i.e. tax payer dollars (Colvin, 1997). Around the 1920’s to 1930’s many changes occurred due to the state of the economy and activists pressing the government for prison reform. One of the main changes occurred when Congress enacted the Hawes Cooper Act, which effectively stymied the sale of prison-made goods or the us e of prison-labor by making such goods subject to state punitive laws. This act was passed in no small part due to the jobs that were needed by good upstanding citizens—jobs that were being taken away during extremely tough financial times by cheap prison labor. Congress had the authority to pass such a law thanks to its power to control and tax interstate commerce. The Ashurst-Sumners Act was the final nail in the coffin by prohibiting transport companies from accepting prison-made products (McShane Williams,1996). The changes that stemmed from the Depression helped shape the correctional system into the rehabilitation-oriented program we have today. Prisoners are now classified into the likelihood of rehabilitation and the type of crimes that were committed, and this determines what type of facility an offender is incarcerated. Since 1935, the government made it clear that prisons must separate prisoners on the basis of gender and age. Now, facilities specifically for juvenile offenders have been established and the handling procedures for you nger offenders have been defined. Furthermore, there are programs to rehabilitate all types of offenders whether their needs are as simple as talking to someone during counseling sessions or educational opportunities. In some ways this system has been detrimental to corrections as a whole because it arguably results in overcrowding and a more lenient attitude: if you commit a crime then you will only have to contend with years off your life rather than hard labor and making reparations for the crime (Seiter, 2011). Over-population has resulted in more money taken from the taxpayers because if there are more people in the correctional system, more facilities and care are needed. Crime levels have dissipated over the years but not dramatically enough to really prove that this system is the true solution to our problems. Conclusion Modern principles of rehabilitation and reform have brought about the institution of facilities to incarcerate convicted individuals; these structures are called penitentiaries, jails, and prisons. Current prisons are more aptly concerned with long-term detention rather than a temporary housing prior to punishment like it was used as in the past. Today’s Prisons are a shell of the former institutions. Inmates in facilities today would never allow themselves to be used for labor outside prison walls it would be considered cruel and unusual punishment. For now the correctional system work, but soon it could be on the verge of collapse and any moment the flood gates could burst and the concept of rehabilitation could come to an end. References: Mcshane, M. D., Williams, F. P. (1996). Encyclopedia of American Prisons (2nd ed.). Taylor and Francis. INCARCERATED: THE HISTORY OF THE PENITENTIARY FROM 1776- PRESENT. (1997). Retrieved from http://www.richeast.org/htwm/jails/Jails.html Colvin, M. (1997). Penitentiaries, Reformatories, and Chain Gangs: Social Theory and the History of Punishment in Nineteenth Century America. : St. Martin’s Press. Seiter, R. (2011). Corrections an Introduction (3rd ed.). Upper saddle Hall, NJ: Pearson/Prentice Hall.

The Theme of Blindness in King Lear Essay examples -- English Literatu

The Theme of Blindness in King Lear In the tragedy King Lear, the term blindness has an entirely different meaning. It is not a physical flaw, but the inability of the characters to see a person for whom they truly are. They can only read what is presented to them on the surface. King Lear, Gloucester and Albany are three prime examples characters who suffered most by having this flaw. Lear was by far the blindest of the three. Because Lear was the King, one would expect him to have superb reasoning skills, but his lack of insight kept him from making wise choices. This is the flaw that led to his downfall. Lear's first big mistake was letting himself be fooled by Regan and Goneril, and giving them his throne. For they did not love him at all, he could not understand the depth of Cordelia's love for him. He banished her from the kingdom without one thought to what she had said. Lear's last words to the only daughter that truly loved him were; ".....for we/ have no such daughter, nor shall we ever see/ that face of hers again. Therefore be gone/ without our grace, our love, our benison." (Shakespeare 1, 1. 262-265) Lear's blindness also caused him to banish Kent, one of his most loyal followers. Kent tried to stand up to Lear in Cordelia's honor, but Lear would not listen to what Kent was trying to tell him. To Kent's opposition; "This hideous rashness, answer my life, my judgement,/ Thy youngest daughter does not love thee least;" ( 1,1. 150-151) Lear responded with, "Kent on thy life, no more." ( 1, 1, 154) "Out of my sight!" ( 1, 1. 157) This is a good example of Lear's lack of insight. He was being too stubborn to see that Kent was only trying to do what was best for Lear. After Kent had been banished, he ... ...for Goneril blinded him from the evilness that she possessed. He was blind from the fact that Goneril was having an affair with Edmund, and planning to have her husband killed. Fortunately Edgar, devised a plan to cure Albany's blindness. A letter outlining Goneril's plan, was all that Albany needed to see. After reading the letter Albany came to his senses and confronted Goneril; " O Goneril,/ You are not worth the dust which the rude wind/ Blows in your face!" ( 4, 2. 29-31) Unlike Lear and Gloucester, Albany did not suffer from his bout of blindness, he lived to become the leader of which was once Lear's kingdom. In King Lear, blindness is a theme portrayed by the main characters of these plots. Throughout the play Shakespeare is saying that the world cannot be seen with eyes only. It is a combination of mind, emotion and heart. True sight comes from within.

Class scheduling system Essay

A.INTRODUCTION Through the past year, most of the people are not comfortable working with a computer, and perform better with the paper and pencil system. The manual system works, even if electricity is off, unlike most computer setups, and there is no data corruption or duplication, as sometimes happens with accounting software. One of the disadvantages of manual accounting system is the amount of time most put into it. Because you don’t have a computer categories and totaling figures, you must do this yourself. It takes a lot of time to do manual accounting that it does computerized accounting system. In this generation, computer is being used by industry, companies, school, and specially business establishment. They used computer in making their task easier with less times, from manual to a computerized one. The emerge of computer gives a big contribution to business and education. Ever since, computer development of technology become a great advantage on the business replaced the work intended for human primarily to lessen manpower. By using computer reduce the time consumed in recording data, computing transaction and processing information. A computerized system is designed to perform one or more dedicated functions is often times with real-time computing constraints. It is also designed to do some specific task, rather than be general-purposed computer for multiple tasks. In this regard, the researchers proposed computerized accounting system of C/A+CT college to lessen the works of the accountant. This study will develop researchers our skills and ability especially in planning, analyzing and designing a system. History: In 1997, the Cordillera A+ Computer Technology (C/+ACT), pronounced see-act, took a bow as it opened its doors to 17 wide-eyed and eager high school graduates. They were as excited as the first three (3) teachers: Mrs.Gladys Mae O.Garcia, Mrs.Nerisa L. Orodio and Ms Donagil Alipio. Two Technical 2-year courses were offered: Computer Secretarial and Computer Technician both supervised by the Technical Education and skill Development Authority (TESDA). On its second year, C/A+CT expanded its offering through two new 2-year courses Computer Programming and Associate in Computer Science. The school population grew steadily and on its First Commencement Program in  March 1999, C/A+CT AND 5 Computer Technician graduates. In June 2000, the Commission on Higher Education (CHED) favorably approved the appli9cation of C/A+CT College paving the way for the associate in Computer Science to be ladderized towards Bachelor of Science in Computer Science. Geared in the direction as a center for Science and Technology, other course offerings are under study-courses that shall address the manpower requirement of the Cordillera Region as well as the bigger market and even the international markets are being designed and applied for. As a fresh among the Higher Education Institutions [HEIs], the Cordillera A+ Computer Technology College looks into the future with confidence that it will make a difference to the people of kalinga as an alternative learning center for Science and technology-a school close to home and family, an alternative to the expensive prospect of studying in the prime centers of education such as Metro Manila, Baguio City or even Tuguegarao City. MISSION: C/A+CT College is committed to the proposition that cordilleras especially the provinces of kalinga and Apayao be sufficiently provided empowerment for its human resources to break free from the insulting and degrading stamp of and backwardness. VISION: C/A+CT College is envisioned as a leading educational institution in the kalinga province committed to developing the total person into responsible citizens vital to regional and national development. B. Scope and Delimitation of the study The scope of the study focuses on the accounting system of Cordillera A+ Computer Technology college. It only covers the monitoring of accounts. It benefits personnel particularly the Cashier and the Administrator. C. Significance of the study The accounting system has a great impact in the school. It has a great help in terms of time management. The significance of the study is to design and to improve the accounting system of C/A+CT College by implementing a computerized accounting system. Through this system, the C/A+CT college will not be hard- up in implementing the accounting procedures because they will  spend minimal time and effort in working with it. The result of the study will benefit the school. It well lessen all manual recordings done by the Administrator and help them produce reliable and accurate report needed by the C/A+CT. The study also benefit the accounting In-charge in order to process the Accounting System of C/A+CT in more accurate. D. Objectives of the study General objectives: The main objective of the study is to develop and assign a more modernized system regarding the account of C/A+CT. By this study all reports regarding the accounting of C/A+CT will be done in a reliable and accurate format. Specific: 1.To identify the actual book keeping and accounting practices of C/A+CT. 2.To determine the types of accounting system by C/A+CT. 3.To identify the problems faced by C/A+CT as a result of maintaining improper associated accounting system. 4.To identify the factors responsible for these problems of maintaining adequate records of accounting system by C/A+CT. 5.To develop and analyze a system that is more accurate and efficient in recording and computing the accounts of C/A+CT. 6.To make and produce a well designed system that is capable of computing all accounts. 7. To design a system that makes work easier and lessened manual computation and recording. E. Data Gathering Procedures INTERVIEW The researchers interviewed the Administrator. Researchers used this method in order to gather some information that are related to the study. RESEARCH The researchers were able to understand the existing of accounting system through this method. They designed proposed system immediately also read other books and sample thesis related to the researchers system. OBSERVATION The researchers used this method in order to understand the existing  accounting system. LIBRARY The researchers used this method to gather additional information about the proposed system. They used books at the library as their basis and source of data. Statement of the Problem Based on the observation of the researchers on the existing accounting system of C/A+CT college, they encountered the fallowing problems: 1. What is the current status of the system? 2. Will a computerized accounting system helps the accountant or cashier to make an easy, faster, and efficient way of computations? 3. How was the proposed system developed? 4. Will a computerized accounting system serves as a user friendly system? Review of related literature According to Baysa and Lupisan (2011) defined accounting as a service activity. They said that the main function of accounting practices is to provide quantitative information, primarily financial in nature, about economic entities that is intended to be useful in making economic decisions. They stated that the primary duty of accountants is to render services by providing information about economic entities that is measure in terms of money. Accounting is undeniably essential to most individuals. It serves a variety range of place in our society. Many researchers and writers have defined the role of accounting in the daily lives of people in the society. The primary purpose of accounting is simply to help people make decisions throughout their everyday lives. It provides service to different organizational bodies from a small time business to a multinational company. In another accounting book, Manuel (2011) gave the definition of accounting as a language that communicates essential information for decision making .The author also noted that all businesses have one common factor: they all need vital information before making critical decisions. This is where accounting comes in as it plays a vital role in tracking down the activities and resources of a business and reporting back these activities in the form of relevant information. In another literary work, Abelada (2010) stated in one of his books that accounting is introduced primarily for a business enterprise. He specified that the practice of accounting has evolved in response to the need of business managers for relevant financial information  necessary to run a business effectively and to guide them in making short and long term plans or making decisions. F. Methodology of the study For the researchers to cope up with a system to be developed, they present an approval letter to the Accounting personnel, Mr. Christopher Libunao by asking permission to conduct the study. Through Mr. Christopher Libunao’s approval, the researchers were able to gather the necessary data for the completion of the study. Definition of Terms Accounts – means by which a user can access a computer system Accounting – is the production of financial records about an organization. Accounting System – is an application software that records & processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance Analysis – is the process of breaking a complex topic or substance into smaller parts to gain a better understanding of it. Computerized Accounting System – a software run on computer equipment to record, store and analyze information on financial transactions from internal and external operations of both small and large businesses. Data- are values of qualitative or quantitative variables, belonging to a set of items. Library – is an organized collection of information resources made accessible to a defined community for reference or borrowing. Registrar – is an official keeper of records made in a register. System – is a set of interacting or interdependent components forming an integrated whole or a set of elements and relationships which are different from relationships of the set or its elements to other elements or sets.