Abc costing v traditional costing The WritePass Journal

Abc costing v traditional costing Introduction Abc costing v traditional costing IntroductionBibliographyRelated Introduction There are different stages that a firm must go through to implement ABC into their business, these are defined in appendix one. Under Traditional Cost Accounting (TCA) there is a simple method by which   to implement allocation of overhead for the purpose of arbitrarily assigning indirect costs (overhead) to cost objects (products or services).   When using TCA, the sum of a company’s overhead is allocated among products based on some sort of volume measure (Proctor, 2006). In TCA it is assumed that there is a direct relationship between overhead and the volume of output based on the volume measure. The different stages of implementing a TCA method are demonstrated in appendix two. TCA is now outsourced in most organizations. This is due to the effect that product costing serves an important function in an organization and also helps in achieving goals and to implement some principles like setting targets for competitors, growth and improvement, coordination between units and processes and measurement and control.   ABC has become an increasingly popular process for which many organizations are replacing traditional methods that no longer meet their demands.   As Reinstein and Bayou (1997), argue the switch from the traditional system to an activity-based costing (ABC) system opens new avenues for eliminating waste and reducing costs. Implementation of ABC provides management with a different point of view on the profitability of products and services, providing insight into pricing. Middle management and technical performing organizations are involved in the line item reporting provided within the ABC system, enabling management to achieve more responsibility of reported information throughout all levels of the organization. By understanding how resources are transformed into products or services, and by focusing on the cost of activities, ABC helps an organization and its managers to obtain a greater understanding of how costs behave and which activities create significant amounts of cost. Firms can then begin to control their costs based on tangible activities rather than relatively uninformative general ledger or cost centre reports. Stevenson Barnes (1996) stated that ABC can more realistically model the cost structure facing businesses today. As agreed by many other authors, ABC is highly accredited to business’ in society today than the TCA due to competitive environment and advances in technology (Proctor, 2006). The improved accuracy within ABC is accomplished by tracing costs to products through activities. Essentially, an attempt is made to treat all costs as variable, recognizing that all costs vary with something, whether it is production volume or some non-production volume related factor. Both manufacturing costs and selling are traced to products in an ABC system. In traditional full absorption costing indirect manufacturing costs are allocated to products on the basis of a production volume related measurement such as direct labour hours. Furthermore the significant differences between traditional systems and activity based systems are: How the indirect costs are assigned and which costs are assigned to products. The main differences are also demonstrated in the diagram in appendix three. Most traditional costing systems utilize a single basis, (e.g. direct labour) to distribute the indirect costs to all products and services. This method of allocating indirect costs commonly results in erroneous cost data. Often products which have high volume are over costed. Likewise, the cost of lower volume products are often understated, and many of the indirect costs of these products are overlooked. Rather than relying on a single basis to distribute costs, ABC assigns costs to activities and products based on how the costs (resources) are actually consumed by the process or product. By moving away from traditional cost allocation methods and using improved ABC methods of tracing and a ssignment, ABC provides managers with a clearer picture of cost of processes and the profitability of customers and products. As Helberg et al. (1994) states ABC provides answers that can be crucial to the survival of the company, so it is imperative to make sure the right decisions are made. ABC differs from TCA and is advantageous as overhead costs are broken down into activities that cause the costs. The determined results can help management implement a more thorough understanding of product costs and they should be able to see the relationship between product complexity, product volume and product cost. This would be vital information for pricing decisions and profitability strategies. Traditional methods would not be able to give a firm this data which could give a sustainable competitive advantage. Activity Based Costing accurately predicts costs, profits, and resource requirements associated with changes in production volumes, organizational structure, and resource costs for the present and the future. Where in Traditional Cost Accounting, although future costs are somewhat predicted based on the current allocation of costs, the accuracy of those predictions is dependent upon the strength of the correlation between the selected cost driver as it relates to the actual usage of overhead. If a company is to rely on such predictions for future product costing it could hinder business performance rapidly.   This is also stated by Glynn et al. (2003) as he denotes the total cost figures can understate the ‘real’ cost and these costs will not be sufficiently accurate or reliable for use in forward decision making.   Activity-based costing requires a much more detailed breakdown of costs into activities that cause costs. Under TCA the drawback of assigning costs based on a predetermined overhead rate is the assumption that the selected cost driver is what drives a large percentage of the costs in an organization.   In most organizations, the re is no one single cost driver, rather a multitude of cost drivers.   A company should implement ABC only if it thinks the benefit from improved management decisions will outweigh the cost of establishing and maintaining the new cost system. Furthermore, Activity Based Costing is not appropriate for every company. Activity Based Costing is an alternative to the traditional way of accounting. ABC is a costing model that assigns costs to products and services (cost drivers), based on the number of events or transactions that are taking place in the process of providing a product or service. As a result, Activity Based Management (ABM) can support managers to see how shareholder value can be maximized and how corporate performance can be improved. Proctor (2006) defines ABM as a collection of actions performed by managers based on the information produced by an ABC system. In order to manage costs, a manager should focus on the activities that give rise to such costs. Accordingly, given the activity focus of ABC, managers should implement ABC systems in order to facilitate financial management. The goal of ABM is to improve the value received by customers and, in doing so, to improve profits which will be advantageous for the organization in the long run.   The key to ABM success is distinguish ing between value-added costs and non-value-added costs. A value-added cost is the cost of an activity that cannot be eliminated without affecting a product’s value to the customer. In contrast, a non-value-added cost is the cost of an activity that can be eliminated without diminishing value. Some value-added costs are always necessary, as long as the activity that drives such costs is performed efficiently. However, non-value-added costs should always be minimized because they are assumed to be unnecessary. Oftentimes, such non-value activities can be reduced or eliminated by careful redesign of the plant layout and the production process. This will help benefit the organization for the future as costs can be reduced in one area of the firm and placed into another area with the general objective to help boost sales levels. Using a cost management system has helped enterprises in answering the market need for better quality products at competitive prices. Analyzing the custo mer and product profitability, the ABC method has continued effectively for the top management’s decision making process. With ABM firms are able to improve their efficiency and reduce the cost without sacrificing the value for the customer. This has also enabled firms to model the impact of cost reduction and subsequently confirm the savings achieved.   Beheshti (2004) denotes that ABM should not be viewed as the exclusive property of any particular department but should be integrated into the corporate strategy and culture. This will help any particular department operate fully with the rest of the business to help achieve goals and objectives set. ABM is a dynamic method for continuous improvement and firms can have a built in competitive cost advantage so it can continuously add value to both its stakeholders and customers. Major (2007) states that changes within the last couple of decades have led to a new competitive business environment.   It is these different cha nges that have led to many firms implementing the use of ABM to acquire and maintain a competitive advantage within the market. The successful implementation of a cost management system will allow a firm to identify its most profitable customers, products and channels. In turn, this will allow them to acquire the necessary measures to attain and secure a competitive advantage from its most productive lines of the business. It will also enable a firm to identify the least profitable in which the managers will be able to direct their decisions towards reversing the outcome to a profitable one. Activity Based management can be superior in how a business performs within the competitive environment as it can have a predominant effect on how a business facilitates their marketing mix. With a successful mix containing Place, Promotion, Product and Price the executives of any business can expedite the different elements in accordance with how the business is performing. By offering the prod uct with the right combination of the four Ps marketers can improve their results and marketing effectiveness. Allocation of overhead costs to a product or job is an important part of the accounting process in an organization.   It also plays into multiple decisions outside of the accounting department, including work flow design, allocation of resources, and product and marketing mixes.   It is important to take into consideration the benefits offered by Activity Based Costing as well as the potential drawbacks.   Although Activity Based Costing is not meant for every organization, the overall benefit of the system should be considered. The implementation of activity based management within any organization is generally perceived to be advantageous but care must be placed to notice any potential limitations. The managers of any business must be effective with applying an activity based costing system as it can be timely and costing so it is imperative to ensure applying ABC will be beneficial for the firm in the future. Bibliography Atrill, P., McLaney, E. (2002) â€Å"Management Accounting for Non-specialists† Pearson Education Beheshti, H. (2004) â€Å"Gaining and sustaining competitive advantage with activity based cost management system† Industrial Management and Data Systems, Vol: 104 No: 5, Pg: 377 – 383, MCB UP – Emerald Publishing Group CIMA Insider – Technical: Absorption Costing (2002) Retrieved from: cimaglobal.com/cps/rde/xbcr/SID-0AAAC544-88FBDBAA/live/MgmtAccFundamentals.pdf Glynn, J., Murphy, M., Perrin, J., Abraham, A. (2003) â€Å"Accounting for Managers (Third Edition)† Thomson Learning Helberg, C., Galletly, J., Bicheno J. (1994) â€Å"Simulating Activity-Based Costing† Industrial Management and Data System, Vol: 94 No: 9, Pg: 3 8 , MCB Press – Emerald Publishing Group Johnson, H., Kaplan, R. (1991) â€Å"The Rise and fall of Management Accounting† Harvard Business School Press http://books.google.com/books?id=bpcpVLTl4boCprintsec=frontcover Major, M. (2007) â€Å"Activity-based Costing and Management: A critical review.† In T. Hopper, D. Northcott R. Scapens (Eds.), Issues in Management Accounting, Pg: 155 – 174, 3rd Edition, Harlow – FT Prentice Hall, Retrieved from University of Chester faculty of Education Website: http://ganymede.chester.ac.uk.voyager.chester.ac.uk/view.php?title_id=315545 Proctor, R. (2006) â€Å"Management Accounting for Business Decisions (Second Edition)† Pearson Education Reinstein, A., Bayou, E. (1997) â€Å"Product Costing Continuum for Managerial Decisions† Managing Auditing Journal, Vol: 12 No: 9, Pg: 490 – 497, MCB UP – Emerald Publishing Group Stevenson, T., Barnes, F. (1996) â€Å"Activitybased costing: Beyond the smoke and mirrors† Business Source Elite, Vol: 18 No: 1, Pg: 25, Harvard Business Review

Approaches and methods in language teaching Assignment

Approaches and methods in language teaching - Assignment Example It should not contain any contradicts within the material to be used. We know that an approach is unquestionable but a method is technical in its application. There can be different methods within one approach. As described by Anthony’s model (1963) an approach illustrates all the assumptions and beliefs related with language and language learning in a broader manner however, a method is a way through which one can implement the theory in a practical framework. A method also defines the methods to be used, skills to be taught, content to be analyzed and more specifically, the order in which the content should be presented. The Grammar-Translation Method : This technique was established in the 18th century. The main aim behind the development of this method was to infuse modern ways of teaching languages to school children. The method was an adoption of the techniques used by the individual learners who were studying classical languages like Greek and Latin. The method revolves around the understanding of the grammar and translating the original contents into learner’s native language. This method enabled the teachers to develop a better understanding of grammar techniques and the rules applied. This technique also differs from communicative language teaching (CLT). The main focus of the Grammar-Translation Method is to translate the words and difficult phrases for the ease of the students into their language from the language they intended to learn. The Direct Method: The Direct Method was coined in the early 20th century. It was formulated to eliminate the problems related with Grammar-Translation. The Direct Method involved the direct learning of the lessons in the target language. This method had a significant value in the learning of the target language as the form of language used for giving instructions to the students. This method is also considered viable and important in the learning programs till today. This method developed in 1920s has transformed into a more advanced method which is now known as Situational Learning Teaching. Audiolingulaism: Audiolingulaism was underpinned during 1950s and 1960s. It was formulated during the times when it was thought that learning a new language is comparable to learning new habits. Learners were emphasized on the need to learn the grammar of the new language. The main emphasize was not laid on the language rules to be followed but to respond to the situation. The students were asked to produce sentences for that particular situation. Teachers focused the students on speaking and listening of the language as compare to reading and writing. It was thought that speaking and listening are the fundamental pillars in learning a new language. Drill was the most common characteristic of an audiolingual class. It was the kind of activity in which the teacher used different prompts for the students to produce a sentence by using the proper grammatical structure. For example; Teacher : ( holding up a picture of a post office) Where’s Mary going ?, Learner : She’s going to the post office. However, today the value of drills is considered limited as such methods are found less useful for the speakers to interact with other people naturally. Presentation-Practice-Production or PPP : In this technique, a teacher creates the understanding of the new language either by playing a recorded dialogue or making the learner to read a written text. The learners are then required to

Regulatory Measures Research Paper Example | Topics and Well Written Essays - 1000 words

Regulatory Measures - Research Paper Example Regulatory measures are guidelines set to control irregularities in organizations for the efficiency in their operations. The regulatory measures in the corporate world are meant to implement the ethical conduct in organizations. First is the Federal Sentencing Guidelines for organizations which involves an effective compliance program. The main objectives of the FSGO are to work aggressively to deter unethical acts, self-monitor, and police, and punish those members of organizations who engage in unethical behavior. There are four considerations made in sentencing of organizations. One is that the court orders the organization to remedy any harm caused by the offense. The second is that in the instance the organization operated primarily for the criminal purpose, fines can be high to divest all the firm assets. The third consideration is that fines levied against the organization are based on the seriousness of the offense and organization culpability. The fourth involves probation for an organization defendant to ensure there is reduced future criminal conduct.The FSGO has tried more than 280 cases. It is evident that the most frequent offenses include antitrust offenses, tax violation, fraud and environmental. Since the implementation of FSGO, 91 percent of organizations have pleaded guilty of various offenses. Statistics shows that 65 percent were placed on probation. The probation may be costly to the firms as consultants may be required by the court to improve monitoring activities.

People today freely use The Internet Essay Example for Free

People today freely use The Internet Essay People today freely use The Internet, E-mail, and Online Messaging to communicate with other people. It’s a great way to talk to loved ones who live far away, conduct business, and just have fun with friends, but there is a downside. People who we don’t know can obtain information about us by tracking e-mails and messages and unless these things are encrypted, everything we write can be pulled up and used against us. That is why people who use the Internet need to be much more aware of their online privacy and security. The Internet started in 1969 by the U. S. overnment. They wanted a communication system that couldn’t be destroyed in the event of an emergency. It consisted of four computers linked together called DARPANET. In the 1970’s people found that they could use this system to send messages between the computers to get to other people. More and more people started using this system and by the end of the 70’s, it was international. The earliest found company to use instant messaging was Mirabilis in November of 1996. Instant messaging is like a telephone conversation done between two people on the computer in real time. Popular companies that have instant messaging are AOL, Yahoo, and NET Messenger Service. E-mail or Electronic Mail is a way of composing, sending, and receiving messages over the computer. E-mail started in 1965, which means it actually began before the Internet and in fact helped start the Internet. First e-mail was used for multiple users to communicate through a mainframe computer. Now even though the government does not have control over the Internet in present day, they can still monitor what individuals are writing especially after September 11th. â€Å"The Sept. 1 terrorists relied heavily on the Internet, and the hijackers appear to have plotted their carnage using Yahoo e-mail. † The FBI believes they can now catch suspected terrorists by looking at suspicious email, but what constitutes suspicious? They have developed a program called Carnivore that looks through e-mail to find suspicious information. But, critics of this are not so sure of it’s benefits becau se it can be used to look for keywords such as â€Å"hijack† in mass amounts of e-mails, and whenever it finds an e-mail or message that has that word the FBI is entitled to read that message. If someone is just asking another person through e-mail about the current terrorist situation will that set off an alarm with the FBI and now that person’s e-mails will be tracked? Very possibly. The PATRIOT (Provide Appropriate Tools Required to Intercept and Obstruct Terrorism) Act provides investigators with more flexibility to pursue interception of e-mail messages, and monitoring of Web surfing and other PC-based communications. But does the general public believe that that government should have the right to look into private e-mails if they could catch a terrorist by doing it? According to a survey of PCWorld. m, â€Å"a total of 60 percent said they had serious concerns about giving the government more access to personal e-mail while 38 percent said they had little or no concern. † While the government and FBI feel that this is a completely legitimate way to weed out the terrorists in America, many others find it a complete invasion of privacy. This isn’t only a government vs. he people issue. As of 2004, â€Å"1 in 5 companies has had employees electronic messages subpoenaed in the course of a lawsuit or regulatory investigation† and â€Å"another 13 percent of 840 companies surveyed this year have battled workplace lawsuits triggered by employee e-mail. This means that private emails being sent while at work can be retrieved and used against a person in a court of law. The right to privacy is completely being revoked in these situations. That is why Americans need to be more aware of how to protect their privacy and there are ways to do this. First is by looking at the actual disclaimers that most people just sign without actually reading. American Online or AOL and Yahoo are two major providers of both e-mail and instant messaging. Looking into what their privacy policies are, you find this. Your AIM information consists of personally identifiable information collected or received about you when you register. Your AIM information may be shared within AOL and its business divisions. Your AIM information, including the contents of your online communications, may be accessed and disclosed in response to legal process (for example, a court order, search warrant or subpoena), or in other circumstances in which AOL has a good faith belief that AIM or AOL are being used for unlawful purposes. AOL may also access or disclose your AIM information when necessary to protect the rights or property of AIM or AOL, or in special cases such as a threat to your safety or that of others. (http://www. aol. com/info/p_privacy. adp. ) Yahoo’s disclaimer is similar saying that â€Å"Yahoo! collects personally identifiable information when you register for a Yahoo! account,† and â€Å"we reasonably believe it is necessary to share information in order to investigate, prevent, or take action regarding illegal activities. Basically both are stating that, for the most part, our privacies are protected unless there is a need to look at the e-mails or messages being sent. That is a big but though. People should read that and decipher that the government or business we work at could basically make up a story as to why they need to read an email and both of these e-mail companies would have to comply. That really isn’t protecting us. At least we should know ahead of time though that these are the company policies so it shouldn’t come as a surprise if our privacy was breached. This brings us to the concept of encryption. â€Å"Chances are that nobody is watching the data you send out, but unless the information is over a secure (encrypted) connection, you cant be reasonably sure that its safe. † The definition of encryption is â€Å"the process of encoding information in such a way that only the person (or computer) with the key can decode it. † There are different encryption systems, but essentially two computers have secret codes that hold the key to decoding the messages sent between them. So if a message is encrypted, only your friend’s computer will be able to read what you sent to them. Does this type of security interest the common person? It definitely should and is quite easy to obtain. There are messenger services that provide e-mail and instant messaging. One is called Hushmail, which includes encryption enhancements. All you have to do is sign up for it just like you would Yahoo! or AOL and the only downside is that storage space is limited. But the option is out there for people to choose safety over unnecessary storage. Yahoo! nd AOL are the trusted and most used e-mail and instant message companies so most people just subscribe to these two, but really need to research what else is out there in regards to encrypted messaging companies like Hushmail. Customers of AOL though can upgrade to AIM 5. 2, which uses encrypted messages. Yahoo! on the other hand only has a form of encryption. The â€Å"system sends the message unprotected to Yahoos server. The recipient is given a URL to view the document on an SSL-protected web page. † Consumers feel this is a weak link because the message is still being sent without it being secure, but it is a step forward. There are other simple general steps that a consumer should do or at least think about before signing onto an e-mailing system. One is to always know the software that you are downloading onto your computer. Many programs appear to be legitimate, but they really just want to get your information and use it for bad reasons that veer into your personal privacy. Also, if a person shares a computer with many people, like a college library system, that person needs to make sure they clear their passwords and personal information before leaving their seat. And basically people just need to be more suspicious. Even though that’s a bad outlook, if you’re messages are not encrypted, then you need to be more aware of what you’re writing. If you think it could be construed in a negative way, then you shouldn’t send it over an unprotected system that could one-day work against you. In conclusion, â€Å"although companies and other entities operating in the online or electronic commerce environment have a responsibility to ensure the privacy of personally identifiable information online, the Online Privacy Alliance believes that consumers also have a role to play. Consumers should look for privacy policies on the web sites they visit as well as be aware of the various self-enforcement mechanisms currently available. †After the tragedy of September 11th, the government does need to do certain things in order to further protect our country against another attack, but this shouldn’t mean attacking American’s privacy and security. Americans shouldn’t have to live in constant fear of Big Brother looking into our personal letters and messages to loved ones and friends, and also shouldn’t be afraid that some things being said are going to be taken the wrong way. That is the opposite of making us feel more secure and safe because that basically means we’re being attacked from within our own government. Saying that, there are many things that we, as consumers, are responsible for knowing what is out there to give us more security. There is encryption and the big companies out there that provide e-mail and instant messaging are getting on board and providing encrypted programs for us to use. We should also be responsible enough to actually read all disclaimers that we usually don’t bother to read so that we are not shocked when we learn that the government just looked at our private message to someone. It’s hard as one person to fight something like Carnivore, but we can do simple things like read disclaimers, be smart about what e-mail programs we subscribe to and be safe and responsible when we are on the Internet.

purgatory :: essays research papers

Nothing impure can enter into the Kingdom of God (Revelations 21:27). Every person will have to pay for their sins to "the very last penny" (Luke 12:59). I'll use somewhat of a parable to explain purgatory. God is just per Scripture (John 5:30), correct? Now, let's say you have one man who leads a saintly life and another who leads a sinful life, but sincerely repents of his sins on his death bed. According to Protestants, both these men go straight to heaven after death. Is this just? I would have to answer in the negative. According to Catholic belief, the saintly man would go straight to heaven whereas the repentant man would have to be cleansed through temporal (not eternal) punishment for his sins before entering heaven. Where is this done? He can't be sent to hell because hell is eternal per Scripture (Matthew 25:46; Mark 3:29). There has to be a middle ground so to speak. This "middle" ground is purgatory. We must suffer for our sins just as Christ suffered for them (Romans 8:17; 2 Corinthians 1:5-7). If this suffering is not in this life, it has to be in the next. Protestants say that since purgatory is not mentioned in the Holy Bible, it doesn't exist. But the Holy Trinity is not mentioned in the Bible either yet almost all mainstream Protestant denominations believe in it. Unfortunately, the King James version of the Bible mistakenly omits the Books of Maccabees. These books were decided by the Church Fathers to be inspired of God. The Twelve Apostles used the Septuagint (Greek) canon - almost every single quote from the Old Testament that is cited in the New is from the Septuagint - this canon INCLUDES the First and Second Books of Maccabees (as well as five others). It is clear that praying for the dead to release them from the reparation of their sins is good according to the first Biblical verse quoted at the top of this page.

Resume

Developing departmental staff assessments, policy papers, directives, management policies, standards, and procedures involving the NRC protective force programs, protection program planning and Site and Security Plans. Conduct evaluations and inspections to ensure that Department facilities comply with established security standards and to determine the needs for adjustments or upgrades to the level of uniformed protection provided Conduct security inspections and security analyses of facilities involved in special program security test and evaluation programs. Identifies the necessary changes regarding policy, procedures, training and standards from inspections, surveys, and audits of the site.Results: Responsible for the training and instruction with established guidelines, standards in support of the nationally developed training programs regulated by the Nuclear Regulatory Commission. Serving as one of Facility Security Officers in support of the security education, safeguard and administering self-inspections in support of the NRC Serving as one of the Security Technical Representative on Installation Access Control Systems I ark closely with contractors and other security professionals for security clearance and access within a regulated nuclear facility. Accountable for the continues evaluation of all the protective measures and procedures governed by both the NRC and Industry. I review and evaluate all access control systems and security systems.Work with security senior management, in making recommendations on the modifications and improvements in order to enhance physical security and increase the efficiency with in the nuclear facility. Control multi-disciplinary security training program and provide and train on government and industry standards which includes identifying the need for facility protection along with the development and maintaining the protection. Department of the Army, Fort Believe, Virginia Police Supervisor (Lieutenant) Directory of Emergency Services 1 11201 0 to 04/201 1 Supervised the training, and development of subordinate police officers and other assigned staff.Acts as first responder to all types of emergencies or volatile situations such as terrorist attacks, hostage/barricaded situations, mob threats, vehicle accidents, robberies, hazardous material incidents, and other emergencies. Assisted officers by providing interpretation of departmental policies and procedures. Performed as the leader of the tactical response team and assisted in training newly hired officers. Directed activities of personnel engaged in preparing budget proposals, maintaining police records, and recruiting staff. Results: Took relevant steps to establish new policies and procedures by maintaining and setting new standards.Commended on my abilities to revived proactive measures in ensuring and monitoring the department's budget and spending habits. Awarded for my abilities to maintain a positive relationship with the communit y while enforcing the policies, regulations and law. CSS Army – ASPICS-E (U. S. Army Corrections Facility-Europe)/ Anaheim, Germany. Senior Corrections Supervisor, 08/2006 to 07/2010. Managed operations of a 146-bed, medium custody, joint-SE;CE corrections facility. Supervised facilities operations, physical security, safekeeping, custody and control of confined prisoners and staff of 100. Coordinated Security efforts across the organization, including Information Technology, Human Resources, Communications, Legal and Facilities Management.Developed internal management controls to identify resource requirements related to security, forwarded recommendations, corrected problem areas and conducting annual facility reviews. Maintained facility records and prepared daily reports and correspondence. Provide data entry into the security management system. Provided leadership with tracking all projects daily administrative duties. Oversee and provide a continuity of security for agi lity, personnel, visitor control, document control and equipment for all Special project Security matters. Results: Directed accreditation process with American Correctional Association, receiving overall rating of 98. 9 percent for its operation and physical security of the facility. Earned the USAF-See's highest rating. Was the first of five facilities in the U. S.Army's Corrections Command to receive USAF-See's national and its only CA international accreditation. IIS Army – Co 701 SST Military Police Battalion/ Fort Leonard Wood, MO. Military Police and Corrections Committee Chief/ Instructor/Writer, 08/2001 to 08/2006. Provided administrative, logistical, personnel and training support to staff and students of U. S. Army Military Police School. Maintained use of two buildings, video equipment, communication systems, classrooms, audio-visual equipment and ammunition valued in excess of MM. Prepare correspondence, reports, and documents related to security duties in a arti culate, perceptive, and tactful way.

List of Common Polyatomic Ions