An Appraisal Of Police Reforms In Kenya Criminology Essay

An Appraisal Of Police Reforms In Kenya Criminology Essay Police Services form part of the executive arm of the Government. Before the promulgation of the Constitution 2010, on 27th August 2010 they were referred to as Police Forces and were under the Ministry of State for Provincial Administration and Internal Security. The two Police Forces were the Kenya Police and the Administration Police Forces established under the repealed Police Act Chapter 84 and Administration Police Act Chapter 85 respectively. Together with other three sister departments in the Ministry, that is the NACADAA, the Government Press and the Provincial Administration, the five key departments are all answerable to one Accounting Officer under the Ministry. The Commissioner of Police has been the in charge of the Kenya Police Force while the Commandant of Administration Police, who before 27th August, 2010 operated under delegated authority   [ 1 ]   , has been in charge of the Administration Police Force. More often than not the Police have found themselves in crossroads with members of public and Civil Society Organizations. This has led to them being viewed as the key violators of Human Rights   [ 2 ]   . They have earned a title violators rather than protectors and keepers of Human Rights. The Alston Reports   [ 3 ]   on Judicial killings laid blame on Police on deaths and disappearance of youth without anybody accounting for them. Several shootings of innocent individuals have been associated with the Police guns. The duty imposed on Police of Protection of life and property has been reduced to perception that they are to eradicate life and property of innocent people. The experts on commission for enquiry and thinkers of reforms came up with recommendations in their report after the 2007-2008 Post Election Violence which associated most loss of life to the excessive use of force by police amongst other vices and omissions. Waki Report   [ 4 ]   indicate that the â€Å"security forces were powerless against the violenceâ € . Often, when we think of police reforms, the people concerned many a times tend to either forget or neglect the primary reason and function of the police service right from the initial stage it was formed to where they focus it to be, which is of great importance and should always be taken seriously. Peaceful co-existence and calmness in the society is the recipe for experiencing and enjoyment of freedom and human rights. With breach of this, society is bound to be in a chaotic state, confusion and fear. This is why police work always comes in handy if professionally applied backed with strong laws and reliable independent judicial systems. The society creates laws and puts in place the justice system to deal with law breakers; police on the other hand has a responsibility to enforce these laws within the society for the purpose of sustaining peace and calmness. When a society enjoys relative peace and order, it signifies that people obey the laws laid down with offenders bein g subjected to justice promptly. Strict justice systems and societies law obedience always ease the work of police. You can institute police reform, you can reorganize service delivery but you cannot alter the fundamental principles of policing and police operations. Reformers and reform agendas must be cognizant of another reality that police officers and police services are delivering something that some people in the society are opposed to. No one wants to be a victim of crime. No one wants the law, criminal or regulatory, enforced on them.   [ 5 ]

The Accounting Cycle Steps Research Paper Example | Topics and Well Written Essays - 1000 words

The Accounting Cycle Steps - Research Paper Example Some of the financial statements prepared during the accounting cycle include the balance sheet, the income statement, statement of shareholders equity, as well as the cash flow statement (Agtarap-San, 2007). The accounting cycle may take place with regard to time in which the organization prepares its financial statements. For example, a business may prepare its financial statements on a yearly, quarterly, or monthly basis (Warren, 2010). This paper will discuss the steps of the accounting cycle right from the recording of transactions to preparing of financial statements. The Ten Steps of the Accounting Cycle Step 1-Analyzing Transactions There are ten steps involved in the accounting cycle; step one to three take place during the entire accounting period whereas the other steps from four ten occur in the end of an accounting period. The first step includes the analyzing of transactions. In this step, an organization look at the source documents, which include the description of th e events and transactions. Source documents can either include electronic sources or hard copies. Some of the source documents that the organization analyzes during this step include cheques, bank statements, as well as purchase orders. The accounting department of the organization should receive all the source documents from the other departments (Warren, 2010). Step 2-Journalize The second step in the accounting cycle involves preparing journal entries, which is performed after the analysis of source documents, events, and transactions. During this step, the organization’s accountant uses the double-entry accounting method and rules to journalize. Therefore, there should be recording of transactions in two accounts; in addition, there is a requirement that the credits must be equal to the debits. Upon the application of the debit and credit rules, the transactions are then recorded in a journal. A journal entails a record that has the complete transactions (Agtarap-San, 200 7). Step 3-Posting The third step in the accounting cycle includes posting, which entails the transfer of information from the journal entries in the journal to the ledger. The journal entry, comprising of both the debit and credit entries is posted in the ledger with both the credit and debit transactions. Thus, the posting step is the basic transfer of credits and debits from the journal and transferring them to the ledger. Before they are posted to the ledger, the journal entries should be scrutinized to ensure that they are accurate (Warren, 2010). Step 4-Trial Balance The fourth step includes the preparation of an adjusted trial balance, which refers to a list comprising of all accounts, as well as their balances. The information used in the preparation of the trial balance is derived from the ledger, with the account balances from the ledger being used in preparing a trial balance. In the trial balance, there is listing of transactions in the debit and credit column (Agtarap-S an, 2007). Step 5-Preparing Adjusting entries The fifth step of the accounting cycle details the preparation of adjusting entries, which involves adjusting the liability or asset account to its actual amount. In addition, the adjusting of journal entries also details the updating of the expense or revenue account. To start with, there is recording of the adjusting entries in the general journal, after which they may be posted to the