Thursday, February 27, 2020

The major failing of Situational Crime Prevention is that it does not Essay

The major failing of Situational Crime Prevention is that it does not address the root causes of crime. Discuss - Essay Example Therefore, SCP was developed based on the notion that crime is expected reduce considerably if focus shifts to minimizing offense opportunities, improving chances of criminals being caught, reducing rewards for perpetration while justifications for offending are also made less plausible. These perceptions of the ability of SCP to minimize the overall level of crime in the community is what informs a number of visible initiatives such as residential or commercial lighting to reduce dark areas around buildings, increasing the number of bus terminals to increase pedestrian traffic, and development of high density housing which promote interaction therefore reducing anonymity in the neighbourhood (Wortley, 2001). SCP approach takes crime prevention away from being the sole responsibility of law enforcement departments which in most cases focuses on criminals to focusing crime prevention on setting and context of crime. The control in SCP initiatives is not taken by the criminal justice agencies since the implementation can be undertaken through a partnership of all relevant community institutions that might include schools, municipality authorities, health centres, transport stakeholders, private enterprises, communication departments and entertainment facilities. SCP m ethods make criminal conduct difficult since the targets become inaccessible to criminals through the application of various techniques that are based on the manipulation of different settings. Application of technology is also a strong contributor to the success of SCP since initiatives such as installation of street lighting and alarm systems in and around business and residential areas have greatly lowered crime rates in different areas (Clarke, 2009). What makes SCP approach to crime distinct from other approaches is its theoretical framework is based on a practical focus to handling crime. Since the introduction of SCP, the

Tuesday, February 11, 2020

Cost, Budgets and Strategic Decision Making in Management Accounting Assignment

Cost, Budgets and Strategic Decision Making in Management Accounting - Assignment Example The projected next period’s revenues are normally grounded on the prior accounting periods’ actual revenue trends. Second, the production facility budget is prepared. The production budget is grounded on the projected next accounting period’s revenues. If the next accounting period’s expected revenues is 50 cars and the last month’s unsold cars is 15 cars, then the production budget will be to produce only the remaining 35 cars [50 cars revenue – 15 unsold cars from the prior accounting period = 35 cars] (Warren, 2015). Third, the direct materials budget and labor budget are prepared (Warren, 2015). The direct materials are used as part of the finished product. If each car needs 2 cans of paint and there are 17 cans of paint remaining from the prior accounting period, the company must purchase 53 paint cans ([35 cars x 2 cans per car] – 17 cans from prior accounting period = 53 new can purchases). If one can costs  £ 5, then the budget for the next accounting period includes  £ 265 (53 cans of paint x  £5 per can). The labor costs must be included in the budget (Warren, 2015). The labor cost is the salary of the workers directly making the products, the car painters. Furthermore, the factory overhead budget is computed (Kinney, 2012). The factory overhead is composed of all other costs that do not fall under direct materials or direct labor classification. This includes the indirect materials figures and indirect labor amounts. The other amounts include the factory Janitors’ salaries, electricity payments, water payments, and telephone amounts. Next, the selling and administration expense budget is prepared (Bromwich, 2009). The selling expense budget includes the amounts allocated to sell the finished products, including the cars. The selling expense budget includes the sales department’s salaries and commissions, advertising, and other sales department expenses. The