Public Sector Finance & Control Assignment Example | Topics and Well Written Essays - 1250 words

Public Sector Finance & Control - Assignment Example The council had declares a policy that was to restrict the ‘Council Tax Band D’ charge to 5% above the 2011/12, increasing the charge from 155 to 162.75, consequently, the general revenue being 45, 768, 880. An increase of the charge from the 2011/12 level by 8.2% could be sufficient enough to cover the 53,469,500 general expenditures. Alternatively, certain expenditures can be reduced from the books of accounts so that revenue generated from taxes match the expenditures. Theater expenditure, capita programme expenditure, and environmental and health expenditure can be arrived at through public-private partnership. In fact, expenditure should match revenue in the non essential services. Transferring of certain essential services to be catered for by the central government can be a better alternative to managing the council bills, particularly expenditure on education and health. Through the councilors, the council should rally the members to pass the adjustment so that the desired council tax band d for 2012/2013 is achieved, otherwise at the projected rate of 5% would not achieve the projected revenue demands. A marriage of geographical positioning of the Council Tax Band D equivalent, increase in the charge and reduction in expenditures or a private public arrangement can aid in matching expenditure to revenue. In the United States, water and sewer service, garbage collections have been privatized and these reduce the overall expenditure budget. The budgeting process consists of fundamental chain of activities which can be considered in the following guidelines: budgetary framework, budgetary methodologies, and allocation of resources to the budget activities. A budget framework, on the other hand is defined by certain critical factors namely: timeframe, in the case study, budget as prepared for the 2012/13 financial year, while the previous one was prepared for the 2011/12

Does the effectiveness of hand sanitizer reduce over time Essay

Does the effectiveness of hand sanitizer reduce over time - Essay Example Hand hygiene is one of the simplest and effective ways to prevent the spread of microbial infections. A hand sanitizer is a supplement or an alternative to hand washing with soap. The purpose of a hand sanitizer is to eliminate germs on hands that could cause diseases. Although a proper hand washing with soap is more effective in killing bacteria and viruses than hand sanitizers (Grayson et al., 2009), the latter is widely used in most hospitals as fast and efficient antiseptic tool when water and hand soaps are not readily available. Accessible dispensers with an alcohol-based, waterless hand sanitizer have been demonstrated to significantly increase hand hygiene among health care workers (Bischoff et al., 2000). Notably, a hand sanitizer is not only effective against bacteria and viruses, but also on other microorganisms such as fungi. During a flu season, for instance, alcohol-based hand sanitizers have proven effective in getting rid of such disease-causing microorganisms commonl y associated with respiratory and/or gastrointestinal infections (Sandora et al., 2005). There are two main types of hand sanitizer: alcohol-based and non-alcoholic based sanitizers. Non-alcohol based hand sanitizer consists of non-toxic and non-flammable ingredients which are friendly to users and the environment. However, such hand sanitizers may cause germs to develop resistance to the sanitizing agent, and so, they merely reduce their growth rather than kill them (Todd et al., 2010).