Gandhi’s Philosophy of Non-Violence Essay

First there was hostility, blood, vandalism, looting, pillaging, and then there was Gandhi. Mahatma Gandhi was one of the most influential people in history and fittingly has a place in the pantheon of the visionaries who changed the world. His philosophies of ahimsa and satyagraha, meaning non violence and non violent resistance respectively as a form of civil resistance and disobedience is one of the most prominent and most renowned for its massive implementations throught history. This essay’s aim is to describe the basic principles of ahimsa (non-violence) as it was introduced by Gandhi and bring to light one very important aspect of his teachings, the fact that violence is not only its obvious and apparent physical form, but can also be economic, ethical, political, psychological and educational and the only way for these to be eradicated is through peaceful manifestations. Gandhi’s philosophy of non-violence (ahimsa) and non-violent action (satyagraha) is constitu ted by a number of fundamental principles. Thomas Berton, having dedicated his life being drawn into a dialogue between Eastern and Western religions and viewpoints, has made a lot of research on the matter. In his book entitled â€Å"Gandhi on Non Violence: A Selection from the Writings of Mahatma Gandhi† he insightfully states that â€Å"Ahimsa (non violence) is for Gandhi the basic law of our being† (23). Based on this notion, Berton argues that non violence is one of the most valuable beliefs when it comes to public action, because it matches up to man’s instinctive craving for peace, justice, freedom etc. (23). The main principles of Gandhian non violence are respect for other people, understanding, acceptance of the differences of others, appreciating and celebrating diversity, truth and truthfulness, dealing with untruth wherever one finds it, and soaking up pain and agony from any altercation with untruth. According to Berton, â€Å"[s]ince himsa (violence) degrades and corrupts man, to meet forc e with force and hatred with hatred only increases man’s progressive degeneration† (23). In practicing the relational values of non violence we seek to recuperate and renew ourselves, become the change we want to see in the world and eventually demonstrate that people, organizations and governments can move the world toward love and peace pro-actively. Ahimsa gives man the possibility to reinstate impartiality and social order and by no means usurp authority (Berton 23). One aspect of Gandhi’s philosophy that is universally unfamiliar is that of the multidimensionality of violence. Douglas Allen, in his article â€Å"Mahatma Gandhi on Violence and Peace Education† focuses attention on this feature. â€Å"Gandhi, of course is very concerned with violence in the more usual sense of overt physical violence† (Allen 295). However, as Allen correctly points out, such severe explicit violence only comprises a minute quantity of the violence that ought to be dealt with (295). â€Å"For Gandhi, non violence is more than the absence of overt violence; peace i s more than the absence of overt war†¦Ã¢â‚¬  (Allen 294). According to Douglas Allen, â€Å"interpreters of violence†, center on obvious demonstrations, such as murdering, injuring, rape etc. while Gandhi focuses on the diverse kinds of violence and how status quo, even when liberated from explicit violent disagreements, is undeniably very aggressive (294). â€Å"These many dimensions of violence interact, [and] mutually reinforce each other†¦Ã¢â‚¬  (Allen 295). Gandhi, as Allen rightly illustrates, is very considerate of affairs, in which some who own a lot of money are able to take advantage of and govern those deficient of such supremacy (295). This is a typical example of economic violence. Furthermore, Gandhi uses the term educational violence. â€Å"A professor may use the grade as a weapon to threaten, intimidate, terrorize, and control students, including those who raise legitimate concerns†¦Ã¢â‚¬  (Allen 296). Similarly, most political discipline would be analysed by Gandhi as being innately violent, as it actually engages us in a world of â€Å"antagonistic adversarial relations† (Allen 296). All these different kinds of violence, according to Gandhi, can be done away with only through peaceful manifestations and the employment of non violence. In conclusion, non violence is essential to people because it matches their innate will for peace, harmony, freedom and order. Any action of violence degenerates their progress. Violence has many faces, including political, economic, educational, ethical and psychological aspects. Gandhi focuses on such features, as he considers them the big piece out of the pie named violence. Non violence is based on tolerance, acceptance, truth and diversity and gives everyone the possibility to re-establish objectivity and justice, but that can only happen if everyone erases violence from his life. Works Cited Allen, Douglas. â€Å"Mahatma Gandhi on Violence and Peace Education.† Philosophy East and West 57.3 (2007): 290-310. JSTOR. Web. 30 May 2012. Merton, Thomas. Gandhi on Non Violence: A Selection from the Writings of Mahatma Gandhi. New York, NY: New Directions, 1965. Print.

Investor Ratio Analysis

Investor Ratios There are various ratios that are designed to help investors who hold shares in a company to assess the returns on their investment. These are: Dividend per Share The dividend per share ratio relates the dividends pertaining to an accounting period to the amount of shares in issue during the period. The ratio is given as follows: Dividend per share = Dividends pertaining to a period Number of shares in issue The ratio provides an indication of the cash return a shareholder receives from holding shares in a company.Although it is a useful measure, it must be remembered that the dividend received will usually only represent a partial measure of the return to an investor. Dividends are usually only a portion of the earnings generated by the firm and available to shareholders. A business may decide to plough back some of its earnings back into the business in order to achieve future growth. These ploughed back profits belong to the shareholders and should in principle inc rease the value of the shares. Thus w h e n assessing the total return to an investor we must look at both the dividends received and any movement in the share price.The dividend per share for Alexis Ltd is given as follows: Page 1 of 5 Dividends per share can vary considerably between companies. A number of factors will influence the amount that a company is willing or able to issue in the form of dividends to shareholders. These factors include: †¢ †¢ †¢ †¢ The profit available for distribution to investors The future expenditure commitments of the company The expectations of shareholders concerning the level of dividend payment The cash available for dividend distributionComparing the dividends per share between companies is not always useful as there may be differences between the nominal value of the shares issued. It may be more useful to monitor the trend in dividends per share over a period of time. Dividend Yield Ratio This ratio relates the cash return from a share to its current market value and is given as follows: Dividend Yield Ratio = Dividend per Share Market Value of a Share * 100 1 The ratio for Alexis pic is given as follows: Page 2 of 5 In essence this ratio measures the real rate of return on a share.Investors can compare the returns from a company's shares to the returns that could be earned by investing either in another company or by investing in another form of investment. Dividend Cover Dividend cover (for ordinary shares) looks at how many time a firm's profits (after interest, lax and preference dividends) cover the ordinary dividends. Dividend Cover = Profit after interest, tax and Pref Share Dividends Ordinary Share Dividends For Alexis plc this ratio is calculated as follows: Interpretation: Alexis plc profits covers ordinary dividends 3. 96times.Dividend cover is calculated using the profit after interest and tax figure because banks, government and preference shareholders have a preferential claim on the pro fits of the firm. This ratio is of particular interest to ordinary shareholders. Earnings per share The earnings per share relate’s the earnings generated by the company during a period and available to shareholders to the number or snares in issue. For ordinary shareholders the amount available will be net profit after interest, tax and preference dividends because banks, the government and preference shareholders have a preferential claim on the profits of the firm.Page 3 of 5 Earnings per share = Earnings available to ordinary shareholders Number of ordinary- shares in issue For Alexis plc this ratio is calculated as follows: The EPS is regarded by many investment analysts as a fundamental measure of share performance. Tracking the EPS over time can help assess the investment potential of the company's shares. Care must be taken when comparing EPS from different firms as capital structures differ from one firm to the next. Price Earnings (P/E) R a t i o The price earnings ratio relates the market value of a share to the earnings per share.It is calculated a s follows: P/E Ratio = Market value per share Earnings per Share The P/E Ratio for Alexis is calculated as follows: Page 4 of 5 The ratio reveals that the capital value of the share is 9. 4 times higher than its current level of earnings. The ratio is essence is a measure of market confidence in the future of the company. A high P/E ratio means that relative to profits the price of the share is quite high. Why would this be the case? The higher the P/E ratio the greater the confidence in the future earning power of the company i. e. lthough current earnings are low investors expect them to increase in the future and therefore investors are prepared to pay a high price for the share in relation to the current earnings of the share. A low P/E ratio means that the share price is quite low compared to earnings – this implies a pessimistic view of the future. Nobody will be willing to pay a high price for a share in a company that has unexciting trading prospects. Because the P/E ratio gives a guide as to market confidence in a share it can therefore be helpful when comparing different companies although P/E ratios per sector will vary. Page 5 of 5

Mcdonald’s Green Marketing Strategy

How McDonald’s Change Their Customer Perspective and Increase Their Sales with Green Marketing The green issue has became a global issue since year 1990s, peak in year 2000s. In business, it can drive people perspective to choose which brand was good or bad. McDonald’s probably is one of the company that realize this issue is very important for their business in this century. McDonald’s is the biggest fast food chain in the world with more than 32,000 outlets in 117 countries. The company has employed more than 1. 7 million people. Last year, they’ve made 1. 2 bn out from 6. 1 bn.For years, many critics came up against McDonald’s about how bad they treat world environment and questioning how far they care about people healths, especially on obesity. The most famous â€Å"attack† to this fast food company probably was a documentary film that tells a people who eat Mcdonald’s meals for a month would hasten his death. McDonald’s al so considered to have responbility of 28% waste package (littering) in UK. Public suggested the company to more persuade their customers not to do littering. And also, public critics McDonald’s happy meal which caused early obesity to child.Those critics had succeed to change people perspective, in year 2000, their income declined with some outlets shut as their new record. Started in 2000s, McDonald’s is fighting back, massively and quietly counter the critics with green marketing. It is not only to increase the company sales, but more important to change the way customers think about McDonald’s, their perspective. But how they do it? McDonald’s is not sustainable company from the beginning, they has core DNA to create delicious food, fatty foods, and sugary foods.They must be careful to take an action, the green strategy not only have to change customers willing to buy, but also it could reduce cost and generate more valuable profit. McDonald’s i s aiming to blow up their green with five criteria, there are nutrition and well-being, sustainable supply chain, environmental responbility, employee experience, and community. They started to create a new logo –switching their traditional red background with the deep green one- to promote a eco-friendlier image.McDonald’s has done a lot of things in order to prove their environmental responbility to their customers, especially by reduce the energy they used. In Germany, at less 100 McDonald’s restaurant would use the green logo by the end of year 2009. And also, some restaurant in Great Britain and France would too. They started to use eco-friendly package – 80 percent of their package was made of renewable resources-. They change white napkins with plain brown, which saves 1. 3 million dollars annualy, while reducing energy, woods and water use.In France, some restaurants has made an innovation to use eco-friendly sofware that can reduce electricity us age by 11%. In Sweden, they use CO2 detector in their restaurants to adjust ventilation, which is reduce the usage of electricity by 15% anually. Various anti-littering campaign is spread to many countries, such as Portugal, UK, France, Switzerland, Australia, and others countries. From their menu, they change a bit in the name of their customer health, they reduce French fries size, adding fruits to its food, bring more healthier salad, less sugar drinks and foods, even low fat foods.Moreover, in Germany, there are some restaurants that provide no burgers and sells salad at just 7 euros, they can choose 5 traditional salads and mix it. Another weapons is sells coffee –sustainbly grown coffee and organic milk- with brand McCafe, while they offering low-calorie foods in the other sides. This strategy was made a significant growth, in Germany there are currently 1386 reaturants with 737 integrated McCafe inside, encouraged by a worlwide revenues of 23. 5 billions dollars.They a lso made a contribution to the local communities, all supply of each restaurants is provided by the local farmers in that city, except their global sponsor drinks, Coca-Cola. They also prove that they care about woman livings, 28. 1% of worldwide top management (VP and Ups) are women, while 50% Company Owned Restaurant Managers are women too. The last but not least, more than 30 countries recognises McDonald’s as great place to work. All of green things above was successfully delivered to customers by various medias, it proved by the increasing growth 13% sales in year 2011 from year 2008.And also, the legendary Big Mac sales rose 10 percent last year, helping keep the company stock price to nearly $100 a share. In the other hand, the advertising budget has been estimated to exceed $2 billion. It shows that McDonald’s has successfully came back to winning by counter critics with the right strategic green marketing. They do the strategy without change the â€Å"fastfoo d† image, but they do with showing their will and contribution to the environment. Finally, it can change human perspective and willing to buy with the increasing sales as the success parameter.Sources Birkner, Christine. 2012. McDonald’s Scores Itself on Sustainability: Will Consumers Be ‘Lovin’ It’?. http://www. marketingpower. com/ResourceLibrary/Documents/newsletters/mne/2012/1/mne_mcdonalds_sustainability. pdf. September 3rd 2012. O Brien, Keith. 2012. How McDonald’s Came Back Bigger Than Ever. http://www. nytimes. com/2012/05/06/magazine/how-mcdonalds-came-back-bigger-than-ever. html? _r=1pagewanted=all&&pagewanted=all. September 3rd 2012 Environmental Leader. 2012.McDonald’s Counters Criticism With Green Marketing Effort. http://www. environmentalleader. com/2009/05/19/mcdonalds-serves-up-green-practices/. September 3rd 2012. Salisbury, Peter. 2011. Behind the Brand: McDonald’s. http://www. theecologist. org/green_green_li ving/behind_the_label/941743/behind_the_brand_mcdonalds. html. September 3rd 2012 Laura, Nerdy. 2011. McDonald’s going green – I’m lovin’ it. †¦?. http://businessnerds. wordpress. com/2011/05/29/mcdonald%E2%80%99s-going-green-%E2%80%93-i%E2%80%99m-lovin%E2%80%99-it/. September 3rd 2012.

Continuum of Care: Home Health Care

This paper will explain the components of the Home Health Care delivery system of continuum. The reader will be able to understand some of the services provided by the home health care system and how they fit into the continuum of care. It will give details on how the entity does or does not contribute to the overall management of healthcare resources. In conclusion, it will examine the future trends of health care and discuss how the home health services will be impacted or have a need to change to meet future trends.The continuum of home health care pertains to the diversity of health care services rendered for the existence of a person’s life. Home health care organizations offer nursing services or therapy to persons in their homes that do not require hospital confinement but are in need of specialized care. There will be services provided by experienced and qualified nurses, knowledgeable pharmacists, encouraging therapist, concerned social workers, competent nutritionist and compassionate aides to assist wherever needed.Some home health agencies are eligible to offer on-site home infusion pharmacy; an intravenous administration of medication to patients in their own homes (UVA, 2008). Continuum of care also offers nutritional products, prescribed medication and any type of infusion equipment needed at home by the patient. The Federal Law states, home health patients has the freedom to choose the agency that will provide the best home care service that fits their needs. Section 1802 of The Social Security Act â€Å"seeks to ensure that free choice is guaranteed to all Medicare patients†.The law states: ‘Any individual entitled to insurance benefits under this title [i. e. , Medicare] may obtain health services from any institution, agency or any person qualified to participate under this title if such person, agency or institutional undertakes to provide him/her such services(UVA,2008). This statement grants patients the ability and rig ht to choose who they want to provide them services after a hospital stay. All staff members, including nurses go through a thorough hiring process and are monitored and assessed on a regular basis to ensure updated comprehension and proficiency.Each staff member should display a high echelon of outstanding care due to their impressionable experience levels and infinite amount of training. The majority of them will have advanced credentials in specialty areas. The nurses and other staff members emphasize family and patient education to increase the possibility of independence. The Clinical Staff Executive Committee provides clinical supervision and ensures the staff works hard to keep up the excellent reputation and provide patients superb quality of care.This is accomplished by supporting and encouraging staff to engage in continuing education and ongoing in – service programs. Continuum of care staff uses national therapy standards and guidelines to help the patient manage specific diseases. The program should be able to instruct patients and their caregivers how to self manage their diseases. The goal of the Continuum of care is to avoid unnecessary hospitalization. Most agencies are focused on Heart Failure, Diabetes, Incontinence, COPD, rehabilitation, psychiatric nursing, wound care and after surgery care.Continuum of care therapy program is designed to improve self care, problems with mobility, communication, pain and even swallowing management. Eligibility and coverage of continuum home health care services is based upon who is paying for the services; Managed Care, self pay Medicare or Medicaid. On average, the patient has to be homebound where he or she infrequently leaves home for no more than health reasons and when done it requires a lot of effort and assistance from someone. The patient must not require around the clock care and it must be ordered by a physician.Most importantly, care must be medically required The entity contributes to va rious specialty areas in healthcare. Continuum home health care has been in existence for many years but certainly not by that name. Decades ago, physicians made house calls out of necessity and caregivers consisted of family members and friends. More options are given today based on the needs on the individual. There have been changes in health care in regards to reduced hospital stays and elderly populations which are both reasons for home health, hospice and skilled nursing facilities a part of today’s growing health outlook.All of these approaches to health care serve a special yet significant role in the development of contemporary health care. Continuum of home health includes many services for various types of patients. Included but not limited to any age of disabled people, elderly, the chronically ill and persons recuperating from severe illnesses. Continuum of home health care could be in conjunction with home-meal delivery. This service provides the qualifying pati ent with two meals per day. These services will guarantee the patient has a balanced lunch and inner to keep them nourished. Most critically ill patients and elderly patients go on with their day with out eating breakfast or any other meal, basically because they can’t remember when they last ate a meal or don’t have the energy fix something to est. There are outreach laboratories that provide home bound patients with phlebotomy services for blood and other specimen collections. This service is convenient to people that have transportation issues or have family and friends unavailable to provide for their needs.Continuum of home health care can be provided by various kinds of agencies, organizations, private individuals. A great deal of research should be done before choosing a service. The most important thing to remember is to decide on what best fits you and your families needs. Most services have a 24 hour and 7day week availability. They assume responsibility for their personnel and liability for all care. According to the National Association for home Health; Approximately 7. 6 million peoples in the United States need some type of home health.As of January, 2007, there are over 20,000 home health care providers. Roughly two-thirds of home health recipients are over 65 years old and almost two-thirds are women. Approximately 38. 3 billion dollars were estimated to have been spent on home health care in 2003. Medicare is the leading single payer in home health services. The expenditure for Medicare services in 200 was estimated at 31 percent. The Continuum of care home health services has proven to be very rewarding and useful in the past years (NAHC, 2008). No one knows what the future holds but, the needs of people change on a daily basis.More people’s bodies are riddled with illness and diseases and all manner of sickness. Insurances are dictating what can and can not be allowed when utilizing your services. With health care issues on the rise, the need for recovery will grow more rapidly. Hospital stay is drastically reducing which is opening the door for more home health agencies. More diseases and drug therapy could be administered via continuum home health care. There are a limited amount of dialysis patients taught along with family members to administer treatment in the comfort of their homes.Dialysis is a very uncomfortable and unpleasant treatment to experience and any new or improved idea to make the patients more comfortable would be welcomed. Chemotherapy for cancer patients is another treatment to be researched for a better procedure to ensure more comfort. Medicine is changing rapidly everyday and procedures are becoming less complicated and less time consuming. The Continuum of Home Health will have the opportunity to broaden their areas of health care to include a larger range of ill patients.Most of all, with proper training, it could help the economy by making more jobs available in the indus try. It takes a special person to work in the home health care industry. You have to love people, helping people and most of all care about what you do. Every case and how you treat it is a reflection on you. First impressions are lasting and remember the â€Å"Golden Rule† of life. The patients are sick and want to be treated with respect and care. You never know when or if you or a family member will ever need care.

A 3-Year Marketing Plan for a new smart phone Coursework

A 3-Year Marketing Plan for a new smart phone - Coursework Example Matching international standards would not be easy and the company would need a massive investment (shown in detail in the Financials heading) and the capital will mostly be used in marketing activities and recruiting trained professionals. In addition to that, Vertigo would be operating on a low margin as we plan to keep prices competitive in order to attract more customers. This would limit the revenue earning capacity of Vertigo however this will be refuted by overall increase in sales as a greater market will be attracted towards a low priced high quality product. Because of the growing market, Vertigo is projected to generate a steady rising revenue increasing Contribution Margin to Sales. On 7th May, 2009, a long-awaited recommendation on the mobile termination rates to reduce termination charges was adapted by EU by the end of 2012. (berr.gov.uk). On 1st April, 2010, a statement with a further consultation was issued to the mobile number porting process in which the porting time took one day (berr.gov.uk). The standard Value Added Tax rate is 17.5%, however, it will be increased to 20% in January 2011 (hmrc.gov.uk). The call tariffs indicate that calls may be charged by any residential or business package selected as the Charge Costing Package (telecom-tarriffs.co.uk). This implies that the market for mobile phone users is likely to be damaged as the call rates may rise because of the increases in tariffs mentioned above. Apart from that, the mobile operator companies are likely to introduce new packages to attract more consumers. This would directly have an impact on Vertigo as the demand for cell phones would rise pertaining to offers and packages introduced by Op erators (Gruber, 2005). UKs economy grew to 0.4% in the first quarter, 1.2% in the second quarter and 0.8% in the third quarter of the year 2010 and inflation stands at approximately 4% (statistics.gov.uk). The average employment income is  £16761 (worldsalaries.org/uk.shtml). The exchange

Suicide after Combat in the Military Research Paper

Suicide after Combat in the Military - Research Paper Example The effects of this on the military personnel’s psychological well being has been adverse and contributed greatly to the military suicides since the inception of the missions. Discussion Military deployment negatively affects the lives of the military personnel and their respective families - their family life is altered forever- as it entails four distinct phases; pre-deployment, deployment, reunion and post deployment. The events in these phases affect the military official mentally as they have to deal with issues related to the changes occurring in their lives; they are shifting from their normal life schedules to others they have no idea how they are likely to turn out and if they would actually be back to their families or not. Pre-deployment issues include dealing with the separation from the social support network they are used to, dealing with the increased workload and the shift in daily duties. In the deployment, they may encounter issues like physical injuries, exp osure to traumatic events and lack of communication with their loved ones among others. The re-union and post deployment phases pose their own challenges as the individuals strive to readjust to their old lifestyles and social networks as well as deal with the reality of their experiences during the deployment (Hoge,  2006). The effect of the entire deployment experience is can be devastating and the individual is unable to effectively fit into the society and options of suicide make more sense to appease their conscience. Why does this happen? The deployment experience has negative impact on the military official’s mental health. Stressors and experiences related to the post-deployment, deployment, and post deployment experiences together put the service member at a risk of mental health problems such as post traumatic stress disorder, depression and drug and substance abuse. The experience in one way or the other impairs the service members quality of life; a decrease in the emotional well being, social functioning and the general health of the concerned individual. According to military surveillance data, mental health related concerns and behavioral health among the service members rise 3-6 months after deployment and sometimes it exerts a lasting effect on the military personnel. Other than the experience in the military deployment and combat, mental health is triggered by the interpersonal concerns and stressors throughput the four phases of the deployment. A study conducted on the 2008 OIF veterans showed that mental health was impacted by the post-deployment social support. The study participants reported not getting the desired family and friends emotional and instrumental support they desired during and after the deployment. The respective families experienced financial difficulties, spousal arguments, physical aggression and sometimes abuse of a spouse and child abuse during the post deployment period. Long deployment periods increase the s ervice a member distress levels and shows more psychiatric and physical health symptoms compared to the short deployments, however, the effect of the location and duration of deployment on the peoples’ mental health of depends on the types and severities of the stressors.

Agents and Representatives in Budgeting Process Research Proposal

Agents and Representatives in Budgeting Process - Research Proposal Example The role of agents in budgeting is of great significance and, hence, should not be overlooked. During the preparations of the annual budgets and reports from all the state organs, profit, and non-profit enterprises, all the stakeholders are represented via agents. The representing agents should be individuals with deep understanding of finance and knowledgeable in accounting. It is the participation of all the agents representing the relevant institutions in the budgetary process that is commonly referred to as departmental agency budgeting (Goodman and Clynch, 2004). This process entails four major stages, namely: i. Comprehensive Fiscal Policy Formulation Under this umbrella, the overarching institutional objectives are formulated and determined. It is these policies that regulates the decision making process regarding aggregate expenditure and revenue of the firm. ii. Preparation and Enactment of the Budget It is in this stage that the government decides on proportions of financia l allocation to be advanced to each agent, and also the government outlines the purpose for which the funds are allocated to a given agent. The guiding principles relating to these are set out clearly by the legislations enacted by the state. iii. Budgetary Execution This is the actual stage in budgeting. It involves carrying out the stipulated expenditure as developed in the budget plan. It is in this stage that contractual agreements are signed between the budgetary committee and the contractors (Goodman and Clynch, 2004). iv. Accounting, Auditing, and Reporting This being the final stage in budgeting, it is the post-ante process of preparing the accounting records regarding revenues and expenditures executed by the organization within a given fiscal period. These records must have been audited by both internal and hired external experts/auditors to ensure that they meet the international accounting and auditing standards. The final reports (audited reports) are then presented to the financers, government agencies, ministers, the public and the parliament. Objectives of Budgeting The following are the key objectives of budgeting: Sound Macro-Fiscal Result: This forms the backbone to aggregate fiscal policy objective in budgeting. To ensure fiscal sustainability, sound fiscal policies must be put in place to regulate financial operations and to ensure that organization short-term debts are paid when they fall due. This policy also acts as macro-stabilizer to the economy by regulating taxation policies during boom and recession. Appropriate Expenditure Prioritization: This policy advocates for effective allocation of resources to those projects that are deemed socially profitable. The corollary under this objective is to avoid misallocation of resources especially to least priority sectors of the economy, but instead to maximize on the social gains. Service Efficiency and Effectiveness: This implies that the state services delivery is made more efficient and e ffective in a manner that is socially justifiable and acceptable by all the stakeholders. 1. Budget Overview Taking an example of HIV/AIDS funding program, during the financial allocation process, all the departments involved must have their representative on board.