Crime Prevention Through Environmental Design Research Paper

Crime Prevention Through Environmental Design - Research Paper Example They have not been as effective as they should have been. According to Lawrence Fennelly and Timothy Crowe (2013), arguably, for the past 180 years criminology has failed to deal effectively with crimes because of its limitedness. The main focus of conventional criminology is on the criminal event, the criminal and the victim, it doesn’t incorporate other factors. All other factors like psychological, legal, social, biological and political theories revolve around the criminal/offender. The other myth surrounding the whole crime investigation is that human beings by nature are criminals, it is something inherent, only an opportunity is required (Fennelly & Crowe, 2013). CPTED stands out from conventional crime prevention measures because it emphasizes more on human activity than on actions. Law enforcement agencies, security and crime prevention organizations find CPTED to be more helpful than other processes as they help more in preventing crimes as well as improve the quality of life and achieve the objectives of human activity (Fennelly & Crowe, 2013). Oscar Newman and Jeffery C. Ray are considered somewhat of an authority when it comes to discussing crime prevention. Newman published his first book, Defensible Space, in 1966 and gave unorthodox methods for crime prevention by making the environment safer. He focused mainly on residential areas. Ray published his book in 1971, Crime Prevention Through Environmental Design, and agreed with Newman’s work in its core theory. There is a unison found in both the works of Oscar Newman and Jeffery C. Ray. Ray’s (1971) published work on Crime Prevention through Environmental Design introduced to the world a new way of looking at the world of crime. Jeffery took a step further than Newman as he shifted the focus and spread it on nonresidential areas too such as schools. By incorporating behavioral learning theory, Jeffery argued that removing crime

Tax Year End Procedure Essay Example | Topics and Well Written Essays - 2000 words

Tax Year End Procedure - Essay Example Inland Revenue and HM Revenue and Customs legislation. The company payroll is one of the largest expenses a company may have and as such it is important that accurate and complete records should be kept on a daily basis to ensure that the year-end procedures can be carried out with the minimum of stress or inconvenience to payroll staff. This report addresses five different areas where payroll procedures need to be explained so that during the end of year cut-off and rollover procedures there is a minimum of adjustment that might need to be made to existing daily records. The five areas contained in this report include the reconciliation process, the clear-down process, submission requirements and deadlines, a general checklist and a review of procedures. The most helpful source of information on day-to-day payroll procedures is an Employer's Help Book (E13, 2005) that is published by the Inland Revenue Department. This booklet explains how to work out and record PAYE and NIC's (form P11); The procedures necessary when a new person is employed; what procedures should take place when an employee leaves the company; the correct procedure for changing an employee's tax code within a tax year as well as information on other different changes that might occur within a tax year such as changes in employees circumstances (reaching the age of 16, pension schemes, what to do if an employee dies and changes to insurance schemes) as well as comprehensive information on how to apply the Working Tax Credit to wages and how a company can take out Student Loan Deductions from an employee's weekly wage entitlement. One of the most important payroll procedures is the allocation of a new employees tax code, as this code will determine how much tax this person should be paying in accordance with his or her personal circumstances. There are a variety of codes that can be used which are generally noted with a letter (L, P, T, or Y) and one or more numbers. The Inland Revenue Department has more detailed information on how these codes should be allocated and they advise that a tax code for an employee should never be changed within a financial year without approval from the department. There are a number of different wage figures that have to be accumulated throughout any financial year. These include individual PAYE and gross earning figures for each employee, plus the amount of money that has been added to or deducted from individual pay entitlements for insurance and pension schemes, clothing allowances, travel allowances, working tax credit and other benefits and allowances. It is the company's responsibility to ensure that the calculations of weekly pay amounts and the recording of accumulative pay figures throughout the year are accurate especially in terms of PAYE as it is this amount that the company will need to pay to the Inland Revenue department at the end of the financial year. Most payrolls are now completed using a payroll software program. These programs have inbuilt processes in them that ensure that the necessary total figures are accumulated on a monthly and yearly basis. Supervisory checks at this stage of payroll processing should include checking weekly wage totals on a weekly basis before payments are made to employees, reconciling the weekly pay figure totals with those