Starting an analytical unit Research Paper Example | Topics and Well Written Essays - 2500 words

Starting an analytical unit - Research Paper Example Thus, it is imperative that police and military intelligence operation should be adequately equipped for effective information gathering; of substantive analysis or interpretation of crimes for operatives to confidently and efficiently address it; and to prevent cycle of felonies so that lives and properties, whether publicly or privately owned, are amply protected. Mott (2006) believed that substantive amounts of actionable intelligence must be done to ensure that the police and military institutions could preserve its credibility as peoples’ agents for peace and security. Theoretical Framework This is a qualitative study that will explicate the necessity, significance and consequence of organizing an Analytic Unit within the police ranks tasked to analyze, interpret and validate gathered information in order to provide criminal intelligence and to be able to conduct substantive and critical review of information to strengthen its capabilities in triangulating crimes in relat ion to the dispensation of criminal justice. The researcher will therefore explore the significance of organizing an Analytic Unit that will employ significant approaches for  criminal investigation  and explicate that this is a significant body that will help contribute to increase crime rate resolution or reduction. This will also elucidate that crime resolution require intelligence or analytic unit apart from simple administrative or operative procedures (Greenwood, Chaiken, Petersilia, Prusoff, Castro, Kellen and Wildhorn, 1975). The subject of this proposal will be explored using the theories of Human Resource Management in the hiring and organizing of a criminal investigation and Analytic Unit within the police military institution of XXXXXX country in accordance to its national policy for security. This will be substantially detailed with Transformational Leadership and Theories of Motivation that is goal and outcome-oriented. As such, theories will be able to explicate t he mission, roles and objectives of this Analytic Unit. Statement of the Problem There is lack of organized criminal investigation and analytic unit that will interpret gathered information for criminal intelligence and an able body who can adequately interpret events and crimes with accuracy and clarity for effective reduction of crime rates. Both military and police forces have intelligence units except that there is eroding confidence to organized analytic unit because recently, authorities tend to rely on operative measures to quell crimes. Purpose of the Study The purpose of this study is to explicate the dire necessity of organizing an Analytic Unit within police military force; appreciate its contribution for efficacy and effectiveness in crime prevention and to increase the rate of crime resolution; and, provide a process on how Analytic Unit be organized in accordance to national laws on security and crime prevention. The research will also specifically (a) describe the sta te of criminal investigation of XXXXX place; (b) assess and explicate the contribution of police investigation and crime analysis in relation to the completion of criminal justice goals; (c) to reassert the significant role of police crime investigation and analytic unit in enhancing crime prevention and resolution; and (d) explicate the procedural mechanism on how this Analytic Unit will be organized in accordance to national policies of state security. Review of the Literature Managing security

Life of a Slave Girl Essay Example for Free

Life of a Slave Girl Essay Harriet A. Jacobs Incidents in the Life of a Slave Girl is an autobiography written under the name of Linda Brent. This autobiography is a detailed account of her life or lack thereof. I use the term lack thereof because Harriet Jacobs was raised by her grandmother due to her mother dying at a young age. Harriet was taught to read and write as a young slave girl by her mistress. Harriet’s grandmother was a well-respected older slave woman who gained her freedom in the last will and testament of her mistress. Jacobs is determined not to be raped or surrender all her rights to anyone. Jacobs didn’t know she was a slave until she was almost a teenager. Her mother had passed away and the sad reality of her life as a slave sunk in. Harriet was raised to possess great moral character and virtue. During this time in history black women were â€Å"slaves of a slave† (Beal p.13).Frances Beal made that observation due to black women being subservient and degraded by their slave owners and their black men. Not all slave owners allowed their slaves to marry. With that in mind black women often were used and misused by their own race and their masters. Jacobs displays great determination to remain true to chastity despite constant stalking and demeaning remarks by Dr. Flint. In 1842 Harriet Jacobs escapes to freedom, this was at a great price she gave herself willing to the unmarried lawyer next door and bore him two children. Jacobs hid in a 3foot crawl space at her grandmother’s home for seven years. There was no light or room for her to stand up in that small space. Mice and insects crawled on her body and she hid there to avoid Dr. Flint. Jacobs’s story is a testament to what determination and a strong will can produce. Jacobs’s construction of black female empowerment was openly displayed throughout her story. She did not allow intimidation to prohibit her from believing in the hope that she was more than a slave. Harriet displayed this attitude in all that she did she stayed one step ahead of Dr. Flint. To talk of the brutality that was perpetrated by slave owners on slave girls and women was taboo. Not only was it taboo but it was also unheard of. Harriet Jacobs was given a strong will and mind by God. She added to what God gave her by taking the advice of her grandmother. During this time in history black women were raped, molested, tortured, degraded and exploited economically. Black women worked on plantations picking cotton, cooking and cleaning their homes and nursing the mistress babies while most times their children were neglected. There was no possible way you had a right because you were property and property can’t own property (Jacobs). Dr. Flint told Harriet she was made for his use, made to obey his command in everything; that she was nothing but a slave, whose will must and should surrender to his (Jacobs). Harriet would not accept those words. Harriet would not accept that sentence he pronounced on her life. Jacobs knew she had a brain and could think for herself and despite what society had dictated to her race and to black women she would help to free other black women. The United States grew on the backs of slaves male and female. Yes our men suffered great injustices. However, our black women suffered also. There is yet a debate for some as to who suffered the most during slavery. I will say this as a people we have suffered tremendously. There are no words that can replace the separation of families. The loss of parents and children who would die trying to purchase a child that God had allowed them to birth. If you birth a child isn’t that child yours? According to slave rules and regulations slaves were nothing and if a slave girl gave birth to a child that was the master’s she could not tell a soul. Not even the black man who she tried to make believe that he fathered the child. If the slave told that the child was the master’s she could be killed, sold or imprisoned (Jacobs). Certain black men are maintaining that they have been castrated by society but that black women somehow escaped this persecution and even contributed to this emasculation. The black woman had no protector and was used and in some cases, as the scapegoat for the evils this horrendous system has perpetrated on black men (Rubenstein). This statement rings true now as we look at the single parent homes of today. Today black women are yet subverting societal convention. We are yet rising above our current economic and socioeconomic status. In spite of great disadvantages and struggles black women are innovators. The black woman’s physical image has been distorted for societies view. We were called ‘mammies† From slavery through the Jim Crow era, the mammy image served the political, social, and economic interests of mainstream white America. During slavery, the mammy caricature was posted as proof that blacks in this case, black women were contented, even happy, as slaves. Her wide grin, hearty laugher, and loyal servitude were offered as evidence of the supposed humanity of the institution of slavery (Ferris). The mammy caricature was deliberately constructed to suggest ugliness. Mammy was portrayed as dark-skinned; often pitch black, in a society that regarded black skin as ugly, tainted. She was obese, sometimes morbidly overweight. Moreover, she was often portrayed as old, or at least middle-aged. The attempt was to desexualize mammy. The implicit assumption was this: No reasonable white man would choose a fat, elderly black woman instead of the idealized white woman. The black mammy was portrayed as lacking all sexual and sensual qualities (Ferris). This was a well calculated plan executed by the white slave owners. This was done to provide a false sense of security to the white woman. Mammy was some bogus reassurance that their ideal life style was not in danger of being destroyed. Harriet was able to expose this injustice through her writings. Jacobs’s writings were shared with whites and blacks. Exposing the dark pit of slavery and his secrets is what Harriet Jacobs and several other noteworthy African American literary abolitionists did. Their writing was productive and powerful. Their writings provided hope to other black people who dared to even dream of freedom. African American women suffered hardships of oppression and yet while being oppressed and depressed black women were inspired to write. They were compelled to share their story with others. Although, the recollection of the events that shaped their lives was not pleasant memories; they knew they could not remain silent. They knew that they had to tell the story in hopes and saving their race. My people perish for a lack of knowledge (Hosea 4).Knowledge of what was exactly going on in the deep dark south would hopefully and eventually save lives. Spreading the truth about slavery would expedite freedom for the black race. During slavery it was also believed that black slave girls were promiscuous this undoubtedly was another untruth placed upon the black race. However, this untruth was widely used as an excuse to sexually exploit the black female. This is what was used as the carte blanche to allow more evils upon the black slave girl. Black women continued to be oppressed for many years because society would not see black women as citizens. The de-eroticism of mammy meant that the white wife and by extension, the white family was safe. The sexual exploitation of black women by white

The Entity Relationship Diagram

The Entity Relationship Diagram Design the database system for Petcare. Petcare is a medium sized veterinary surgery with six branches across London. They want a database system developed to handle the records of the animals they care for, prescriptions and appointments. Entity-relationship diagram An entity-relationship diagram (ERD) is a data modeling technique that creates a graphical representation of the entities, and the relationships between entities, within an information system. This diagram is often used as a way to visualize a relational database: each entity represents a database table, and the relationship lines represent the keys in one table that point to specific records in related tables. ERDs may also be more abstract, not necessarily capturing every table needed within a database, but serving to diagram the major concepts and relationships. Definition of relationship A relationship is some association between entities. Relationship is shown by line between entities. Relationship lines indicate that each instance of an entity may have a relationship with instances of the connected entity, or vice versa. Definition of entity attribute An entity is characterized by a number of properties or attributes. Values assigned to attributes are used to distinguish one entity from another. Definition of Optionality and Cardinality Symbols at the ends of the relationship lines indicate the optionality and the cardinality of each relationship. Optionality expresses whether the relationship is optional or mandatory. Cardinality expresses the maximum number of relationships. Before analyzing the entities, let have a look the definition of entity. An entity can define as a thing which an organization recognizes as being capable of an independent existence and which can be uniquely identified. In addition, an entity is an abstraction from the complexities of some domain. Each entity is shown in box within the ERD. In this case study, the entities of the Veterinary Surgery are identified as followed: Owner is represented owners of animals which included name, address, home telephone number and mobile telephone number; Animal is represented information of an animal which included sex, age and owner Breed is represented information of breed for each animal type AnimalType is represented type of animal (dog, cat, rabbit, etc) Appointment Petcare keep the following information: the animal the appointment is for, the owner of the animal who requested the appointment, which veterinary doctor the appointment is with, the time and date of the appointment, the diagnosis made and the charge made for the appointment Prescription is represented record shows the period, in days, that the drug must be taken for. The cost of the medication is also recorded Drug contains the name of the drug DrugType contains the name of the drug type (Anti-biotic, Painkiller, Behaviour modification, Ear medication, Skin medication) Vet is represented the following information kept about them: name, address, home telephone number, and mobile telephone number Branch is kept for each branch of Petcare. This records the name of the branch (Enfield, Islington, Hackney, Holloway, Chingford or Leyton), address of the branch, telephone number, opening hours and emergency contact telephone number. Identifying the relationships for the model: Relationships mean that in a relational database, all entities have bonds between them, expressed as relationships. The relationship is a link between to entities, and it tells us something about which relationships exists between our entities. In the ER approach, more than one relationship can exist between any two entities. What is one-to-many and many-to-many Entity Relationship~ One-to-Many Entity Relationship is by far the most common relationship type. It consists of either a one through many or a zero through many notations on one side of a relationship and a one and only one or zero or one notation on the other. However, we can summarize all the entities to the Entity Relationship Data Model. Diagram for Entity Relationship Data Model which describes the content and structure of the data held by Petcare. Owner Breed Animal Prescription Drug DrugType AnimalType Appointment VetAnimalType Vet Branch Fig 1 entity relationship diagram for the Petcare. Normalized Tables Table is a data (value), which is the model of the vertical columns (which identifies the name) and the horizontal lines. A specified number of columns in the table, but may be any number of rows. Each row to identify the subset of the values in the column, which has been identified as a candidate key. Table in another term relationship, although there is the difference that a table is usually a multi-set (bag) as a series, and does not allow copies. In addition, the actual data rows, the panels are generally associated with some other meta-data, such as restrictions on the table or the values in columns. Primary key: Primary key is a field or combination of fields that uniquely identify a record in the table, so each tag can be placed without confusion. Primary key is the field (s) (primary key can be made up of more than one field) that uniquely identifies each record, ie the primary key is unique to each record and the value will never be duplicated in the same table. A constraint is a rule that defines what data are valid for the area. So the primary key constraint is the rule which says that the primary key field can not be empty and can not contain duplicate data. Database systems usually have more than one table, and these are usually related in any way. For example, a customer table and an Order table relate to each other on a unique customer number. The customer table will always be a record for each customer, and the Order table has a record for each order that the customer has. Foreign keys: A foreign key (sometimes referred to as the reference key) is a key used to link two tables together. Typically, you will have a primary key field from one table and paste it into another table, which becomes the foreign key (the primary key in the original table). A foreign key constraint that the data in the foreign keys must be consistent with the primary key of the table is linked. This is called reference integrity is to ensure that data entered is correct and is not unique Definition of Normalization Database normalization is a technique to reduce to the minimum duplication of information for designing relational database tables and in doing so to maintain the database for certain types of structural and logical problems, that is to say data anomalies. For example, when a given piece of information has multiple instances to be found in a table, this possible happen that these instances will not be kept consistent during the data in the table is updated, leading to a loss of data integrity. The such kind of problems are less vulnerable to a sufficiently normalized table, because its structure reflects the basic assumptions of the multiple instances of the same information should be used when a single instance of only. There are rules for UNF, 1NF, 2NF, 3NF, BCNF, 4NF, 5NF and domain-Key NF. Most textbooks mention 5NF and DKNF only in passing and note that they are not particularly applicable to be design process. Normalization is really about the formalism of simple ideas. All too often, the simplicity is lost in esoteric terminology and papers are often excessively concerned with the formalism and provide very practical insight. In this project, why need a normalization the database, it is because normalization is about designing a good database i.e. a set of related tales with a minimum of redundant data and no update, delete or insert anomalies. Normalization is a bottom up approach to database design, The designer interviews users and collects documents reports etc. The data on a report can be listed and then normalized to produce the required tables and attributes. First normal form to second normal form: To move form first normal form to second normal form I remove part-key dependencies. A relation is in second normal form if and only if it is first normal form every non key attributes is fully functionally dependent on the primary key Take for instance the table named Animal here I have a tow compound key BreedID and AppointmentID. BreedID and AppointmentID have influence on the Animal. Hence I brake out the determinant and dependent data items into their own table. Second normal form to third normal form: To move form second normal forms to tired normal form I remove inter-data dependences (non-key dependences). A relation is in third normal form if and only if it its in second normal form and every non-key attribute is non-transitively dependent on the primary key A use full mnemonic for remembering the relation for normalization is the distortion of the legal Oath presented below: No repeating group The data items depended upon the key. The while key And nothing but the key So help me code. Boyce-Codd Normal Form (BCNF) A relation is in Boyce-Codd normal form (BCNF) if and only if every one of its important functional dependencies is a candidate key. The definition of BCNF is handling certain situations which 3NF does not deal with. To distinguish the characteristics of a relation between 3NF and BCNF are given below. Since it is such a relationship is unlikely to have these properties, in the real life design the most case of the relations in 3NF are also in BCNF. Therefore many authors propose a vaguely distinction between 3NF and BCNF when it involves about giving advice to normalize a design for long term. As the relations in 3NF and BCNF are slightly difference, it is a bit difficult to bring up with significantly examples. To be strictly conforming to the definition of 3NF does not handle a relation that: 1. Has multiple candidate keys, which 2. Those candidate keys are composite, and 3. The candidate key overlap. For example, the candidate keys have at least one common attribute. Here is all tables after normalization: OwnerID Name Address HomePhoneNumber Mobile Table 2.11 VetAnimalType Using a Database Management System (DBMS) set-up all of the above normalised tables A Database Management System (DBMS) is a set of computer software programs. It controls the creation, maintenance, and the use of the database with computer as a platform or of an organization and its end users. It allows the organizations to place control of organization-wide database development in the hands of database administrators and other specialists. A DBMS is a set of system software. It helps the use of integrated collection of data records and files known as databases. It allows the programs of different user application to access the same database easily. A DBMS is a set of software programs that controls the organization, storage, management, and retrieval of data in a database. DBMSs are categorized according to their data structures or types. The DBMS accepts requests for data from an application program and instructs the operating system to transfer the appropriate data. The queries and responses must be submitted and received according to a format that conforms to one or more applicable protocols. When a DBMS is used, information systems can be changed much more easily as the organizations information requirements change. New categories of data can be added to the database without disruption to the existing system. A DBMS includes four main parts: data structure, modeling language, database query language, and transaction mechanisms: Components of DBMS Data Definition Subsystem helps user to create and maintain the data dictionary and define the structure of the files in a database. DBMS Engine accepts logical request from the various other DBMS subsystems, converts them into physical equivalent, and actually accesses the database and data dictionary as they exist on a storage device. Data Manipulation Subsystem helps user to add, change, and delete information in a database and query it for valuable information. Software tools within the data manipulation subsystem are most often the primary interface between user and the information contained in a database. It allows user to specify its logical information requirements. Data Administration Subsystem helps users to manage the overall database environment by providing facilities for backup and recovery, security management, query optimization, concurrency control, and change management. Application Generation Subsystem contains facilities to help users to develop transactions-intensive applications. It usually requires that user perform a detailed series of tasks to process a transaction. It facilities easy-to-use data entry screens, programming languages, and interfaces. Microsoft Access 2003 to setup normalized tables and designed test data. Set-up and test all of the following queries using Structured Query Language (SQL). Structured Query Language (SQL) is a computer language which is designed for managing data in a relational database management system. It lets users to access and manipulate the database. The following task is to display how the Structured Query Language helps users to managing data in the Academic Human resources department system. An SQL query manifests itself as a series of commands or statements. Queries may include arithmetic calculations and can use query elements or procedures stored in the system. SQL databases are designed from using SQL queries The SQL language is used to ask database questions for the data stored inside the database: what is the value of the element stored in Name index?, or what is the relationship between the data name and salary?. Manipulative commands, like insert data or update record are also issued using SQL queries. A Data Definition Language allows SQL queries to create or administer the data structures, the tables of data, which constitute the database. The actual syntax used is a little more strict and regimented than these natural language phrases suggest, but in effect this is the type of communication that will take place between a relational database and the person or device querying it using SQL. Provide printouts of SQL code for each query and the output produced when you run the query in the database you have developed: Display the names and addresses of the branches of Petcare and the names of all the veterinary doctors working at each of the branches. Any specialism(s) of the veterinary doctors should also be shown. Below is the SQL code for create the table. SELECT Branch.BranchName, Branch.Address, VET.VetName, AnimalType.AnimalTypeName FROM (AnimalType INNER JOIN VetAnimalType ON AnimalType.AnimalTypeID = VetAnimalType.AnimalTypeID) INNER JOIN (Branch INNER JOIN VET ON Branch.BranchID = VET.BranchID) ON VetAnimalType.VetAnimalTypeID = VET.VetAnimalTypeID; Display all the appointments for the whole of the Petcare organisation. This should be ordered by date. The result should display the branch the appointment is at, the name of the veterinary doctor the appointment is with, the date and time of the appointment, the name of the animal the appointment is for, the type of animal and the breed of the animal. Below is the SQL code for create the table. SELECT Branch.BranchName, Vet.VetName, Appointment.Date, Appointment.Time, Animal.AnimalName, AnimalType.AnimalTypeName, Breed.BreedName FROM (Branch INNER JOIN Vet ON Branch.BranchID = Vet.BranchID) INNER JOIN ((AnimalType INNER JOIN Breed ON AnimalType.AnimalTypeID = Breed.AnimalTypeID) INNER JOIN (Animal INNER JOIN Appointment ON Animal.AnimalID = Appointment.AnimalID) ON Breed.BreedID = Animal.BreedID) ON Vet.VetID = Appointment.VetID Task 5 assumptions and Improvements Assumption For the design the Petcare database system, we have made some assumptions before the implementation of the database. The entity relationship diagramming is created to identify each entity, relationship and attributes. The assumptions are the follows: We must need to assign vet to any new appointment. Since each doctor only can work at one Branch at a time and they can specialize more than one type of animal. This mean all branch can for any type of animal to make appointment. set all the primary keys and foreign keys in all of the tables, each table have their unique ID. Each table should have a primary key, and each table can have only one primary key. In the task 3, we are using DBMS, Microsoft Access 2003, to setup normalized tables and designed test data. In the task 4, we are using SQL statements base on Microsoft Access 2003 to query our database to investigate the database system can be fulfills the requirements or not. Base on using the Entity relationship data model that describes the content and structure of the data help by the department. At the real environment, we can consider the database on three levels of abstraction: external, conceptual, and internal. The external level also has the users views of the database. This is depending on their needs, different users access different parts of the database. Improvements Object-orientation and databases Both object-oriented programming and relational database management systems (RDBMSs) are extremely common in software today. Since relational databases do not store objects directly (though some RDBMSs have object-oriented features to approximate this), there is a general need to bridge the two worlds. The core of object-relational thinking is the ability to incorporate greater levels of abstraction into data models. This idea represents a major shift in the way that data modeling is done. Current relational databases are usually highly normalized but with little abstraction. Each thing of interest is instantiated as a relational table. As a result, systems frequently require numerous database tables and an equal number of screen modules and reports. The program modules are usually based directly on these tables with user workflow only instantiated through the way that the hundreds of screen modules interact. The object-oriented (OO) approach to data modeling will be something of a change for people familiar with entity relationship modeling. Even though we still end up with tables and relationships at the end of the process, the way to think about the modeling process has to change. Object-relational data models have several advantages over traditional data models: They require fe wer entities (or classes in object-oriented terminology); They are more robust, in that they will support not only the specific user requirements gathered during the analysis phase, but will also usually support a broader class of requirements; They are more stable in that, as new requirements arise, the models will require fewer changes than traditional models Data is not information unless it is valued. Information value provides profit or gain only when accessible or used. Accessibility and use, through organized systems, provides competitive advantage. Speed determines the degree of competitive advantage. Computerized database systems are thus, the ultimate method of high-speed information retrieval. It is not difficult to build an organized database system. The difficulty lies in the laborious, mundane task of collecting, categorizing and maintaining the massive amounts of data. Information is not valued unless it is legitimate. It must be valid and true to be worthy of use in decision-making. So, it is critical that all aspects of our system provide quality. To quote statistics based on erroneous data is considered foolish or criminal. The core of object-relational thinking is the ability to incorporate greater levels of abstraction into data models. This idea represents a major shift in the way that data modeling is done. Current relational databases are usually highly normalized but with little abstraction. The database systems have become so important to organizations that the activity is devoted to planning for, monitoring and administering the systems. We can focus on the planning and managerial activities relevant to database. It is defined the concept of data administration, the scope of the data administration function, relate the costs and benefits of having a data administration functions. It also defines the concept of a data dictionary and considers the issue of database security. The data control is primary function for the database administrator (DBA). The DBA needs to be able to do three main things: Prevent would-be users from logging-on to the database Allocate access to specific parts of the database to specific users Allocate access to specific operations to specific users For the DBMS toolkit to review the database, the interface is essential function of most ICT systems it to interact with users. The three aspects are the content, control and format. The interface can be seen as collection of dialogues between the user and the ICT systems.

European Integration Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  After the tragedies of World War II, European leaders have made striving efforts to prevent such a catastrophic event from occurring on their continent again. The best solution seemed to be highly mechanized cooperation among the highest European powers to assure that future conflict, and perhaps war, could not arise between them. If all the states ran themselves in a manner cooperating with their neighbors, conflict could be avoided. To prevent other nations from not cooperating, treaties and institutions would have to be designed for each area of international interest such as trade, communications, security, and so forth. As the century progressed, more organizations, institutions and associations were developed and soon leaders recognized that maybe more good could come to Europe as a whole if cooperation as such could grow and eventually arrive at full European integration.   Ã‚  Ã‚  Ã‚  Ã‚  The â€Å"establishment of the European Union in November 1993 reoriented the European movement .† The union incorporates a good portion of Western Europe and fundamentally acts as an enforcer of all the agreements the included nations make with each other in terms of trade and the â€Å"economic, political, and social stabilization of the entire continent .† As we seem to get closer to Europe’s achieving integration, the actual possibility of it ever really occurring has been in constant question among scholars. Liberals believe that cooperation on the level of integration is very possible and likely, as each nation essentially desires to maximize its own individual gains, and each nation gains more by cooperating more and banding together as one â€Å"state†. However, as constructivists remind us, we cannot neglect the element of identity in this equation. Thereafter, we must recognize that lately it is more popular for nations to fig ht for their own established identity rather than to create a new one for the good of maintaining peace in their new state as we have seen in so many Eastern European countries. Therefore, as realists would agree, integration is in reality impossible due to the trend of nations to protect their individual sovereignty and at the fear of losing it, move towards more nationalistic regimes.   Ã‚  Ã‚  Ã‚  Ã‚  Liberals believe that nations inherently wish to cooperate as it benefits both actor... ...ative gains. They can never know each other’s intentions, and won’t risk the cooperation if they think they can gain more in the future from conflicting.   Ã‚  Ã‚  Ã‚  Ã‚  Furthermore, as in the Balkans or in Russia we have seen how disinclined nations or ethnic groups are to ignore their own unique national identity in order to create a new identity of the newly established state. Richard Caplan and John Feffer note that, â€Å"nationalism has been embraced as a bulwark against the erosion of cultural diversity and popular sovereignty in the face of creeping federalism .† New ethnic conflict arises and peace is far from realized as a result of integration. The potential European integration would suffer a similar and most likely greater effect. In the long run, integration, if actualized, would not lead to a peaceful and trusting state as hoped, but instead a brand new set of ethnic and nationalist conflict. This is a risk most states are probably not willing to take.   Ã‚  Ã‚  Ã‚  Ã‚  As we have seen on smaller scales in newly integrated democratic states in Europe today, nationalism is not a dying epidemic. In fact, ethnic and nationalist conflicts

How does Mass Media affect people in society? Essay

So far, there’re various media for people to choose and access the information such as television, radio, Internet, or even mobile phone, consequently, media have a full capacity to set a social subject for mass audience to think and talk about. Often, media do not deliberately set the agenda and determine the pros and cons of that particular issue, so it repeatedly causes bad consequences towards public as well as establishes ‘moral panics’, which can sometimes lead to mob violence. The studies point that there is a correlation between violence on media and violent behavior. The reason that violent programs go well on the global market is violent imagery on television gets high ratings; therefore, producers are forced onto market to make a profit. But more significantly, television has taken the place of other forms of communication that at one time tied us together in families and communities, and gave us all the opportunity to participate in creating and passing along our cultural story. Since mass media as crucial vehicles to influence public opinion, the government is likely to control and dominate the press and broadcasting. There was a wide range of restrictions on reporting and in many countries in the region at the time, we had a number of governments that were authoritarian governments that used press control as one of their political tools. Indonesia, China, Malaysia, Vietnam, Cambodia, Burma, Laos, just to name a few; all had restrictions on their own domestic media, restrictions on foreign journalists working within those countries, and restrictions on what news could be sent out. As example in Malaysia, during the government of Prime Minister Mahathir Mohamad, authorities controlled all major newspapers and broadcast outlets, ensuring a substantial degree of official influence over news published in the country. The only exception was the Internet, which had so far remained censorship-free. Additionally, under Malaysian law, authorities are required to screen foreign publications prior to their distribution in the country. For instance, Malaysian government blocked the distribution of some U.S. newsmagazines in 2002, apparently because the government considered some stories inaccurate and untrue, including reports on alleged links between the al-Qaeda terrorist network and groups in Malaysia. On the other side, Thailand, as the democratic society, is still in the criticism about the current Prime minister, Dr. Thaksin Shinawatra, regarding his policies and style of leadership whether they’re against the constitution and good moral or not particularly ‘War on Drugs’ policy. Furthermore, many people mentioned that he attempted to cover his critics by taking control of the country’s independent television station since 23 ITV staffs dismissed due to they â€Å"damaged the station’s reputation† by openly criticizing the station’s buyout by the Prime Minister. Not very long, the press violently reacted and declared that he was as dictator. Even more serious, some journalists believed that they were exposed to serious reprisals when they disclose the corruption of local authorities. Although Dr. Thaksin sharply uses media effect to structure individuals’ thinking and increase efficiency of mass communication for the governm ent, his propaganda shouldn’t be contrary to the legal constrains in terms of the right of expression. Media play an important role as a showcase that reveals trait of a certain area through outsiders. Obviously, when the press emphasizes on any topic and criticize people would be instantly interested in and rapidly spreading out till sometimes hardly cope with it. In conclusion, mass communication can affect cognitive change among individuals, mentally order and organize the world for us and also simply create conflict or violence among people in society. Therefore, authorities or interest groups who extremely control on media especially the government, television program producers and newspaper need a proper consideration for media use as well as being responsible for consequences.

Guanlong Tyrannosaur Facts and Figures

Guanlong Tyrannosaur Facts and Figures Name: Guanlong (Chinese for crown dragon); pronounced GWON-long Habitat: Woodlands of Asia Historical Period: Late Jurassic (160 million years ago) Size and Weight: About 10 feet long and 100-200 pounds Diet: Meat Distinguishing Characteristics: Small size; large crest on head; possibly feathers About Guanlong One of the earliest tyrannosaurs yet to be discovered, Guanlong (the name, crown dragon, alludes to this meat-eaters prominent crest) roamed eastern Asia during the late Jurassic period. Like other early theropods - such as Eoraptor and Dilong - Guanlong was nothing special in terms of size, only a fraction as large as Tyrannosaurus Rex (which lived about 90 million years later). This points to a common theme in evolution, the development of plus-sized animals from small progenitors. How do paleontologists know that Guanlong was a tyrannosaur? Clearly, this dinosaurs crest - not to mention its fairly long arms and (possibly) its coat of feathers - make it an ill-fitting match with the classic tyrannosaurs of the late Cretaceous period. The giveaway is the characteristic shape of Guanlongs teeth and pelvis, which point to its being a basal (i.e., early) member of the tyrannosaur family. Guanlong itself appears to have descended from earlier, smaller theropods known as coelurosaurs, the most prominent genus of which was Coelurus. Oddly, when Guanlong was discovered, in Chinas Shishugou formation, the paleontologists from George Washington University found two specimens lying on top of one another - one surmised to be about 12 years old, and the other about 7. Whats weird is that, as far as researchers can tell, the dinosaurs didn’t die at the same time, and theres no sign of a struggle - so how did they wind up buried together? Its still a tantalizing paleontological mystery.

Nucor Corporation Case Analysis Essays

Nucor Corporation Case Analysis Essays Nucor Corporation Case Analysis Paper Nucor Corporation Case Analysis Paper To: Dan DiMicco From: McKensie Booth Subject: Strategic Management Date: 11/9/2010 Nucor Corporation Memo Response: Per your request I have analyzed Nucor Corporation and the steel industry. After performing both strategic and financial analysis I offer my recommendations. Executive Summary: Nucor Corporation was the most profitable steel producer in North America in both 2005 and 2006. It is regarded as a low-cost steel producer in the United States, and one of the most efficient and technologically innovative steel producers in the world. Nucor is known for its aggressive pursuit of innovation and technical excellence, rigorous quality systems, strong emphasis on employee relations and workforce productivity, cost conscious corporate culture, and ability to achieve low costs per ton produced (C-194). Offering a streamlined organizational structure, Nucor uses its ability to achieve incentive-based compensation systems that rewards goal-orientated individuals for their performance. Over the years Nucor has expanded progressively into the manufacturer of a wider and wider range of steel products, which has gotten it to be able to offer steel users one of the broadest product lineups in the industry. In this industry steel products are considered commodities, and most steel plants turn out products with comparable quality to other companies. This makes one producer’s reinforcing bar essentially the same as another producer’s reinforcing bar, which in turn makes a particular grade of sheet steel made at one plant almost identical to the same grade of sheet steel made from another plant (C-195). Because of this, steel producers are forced to be price-competitive with the market price of each individual steel product being driven by demand-supply conditions for that product. After considering all of these aspects of Nucor, and the steel industry I will be discussing the strength of the competitive forces, the key success factors for this industry, and the pros and cons of Nucor’s competitive strategy. A SWOT analysis will further help me analyze the situation so then I can look at how attractive Nucor’s value chain is compared to the value chains of the other integrated steel mills. I’ll conclude with strategic issues I believe that Nucor’s management needs to address, and recommend the actions I think will be necessary to enhance Nucor’s position and future performance to compete effectively against low-cost foreign steel imports into the U. S. Competitive Analysis: 5 Forces Model Intensity of Rivalry among Competitors: Fierce Global competition in the steel industry faces Nucor and the wide range of competitors that make up the industry. Just in the domestic market alone there are more than twenty competitors that range on a larger to smaller scale. This intense competition amongst the competitors causes a recurring effect within the industry. Each competitor is trying to out bid the others for a contract, which allows for price wars among the market. This goes to prove that the industry is not based on differentiated products, but rather price competition. In the end, the company with the lowest fixed costs will survive and be the most profitable. Nucor’s use of both base pay and incentive pay makes it more guaranteed that output is relative to pay, which therefore decreases the fixed costs. The use of different business models is also a good indicator of the competition. Nucor uses a decentralized structure with control at the local factory level. This allows for focused decision making, and a more efficient use of profits. Threat of new entrants: Weak The entry into any industry depends directly on the associated costs. Because of globalization growing at a rapid pace, the merging of many competitors to form larger companies have made the barriers to entry increase. Economies of scale and capital requirements seem to be the greatest barriers in the steel industry. Larger quantity orders of raw materials are usually discounted. Higher production volumes directly discount the associated costs. Product differentiation is also a major barrier to entry. Steel is not sold on its overall difference, but more commonly on price. Many manufacturers utilize the same technologies and processes. Price wars are seen to minimize fixed costs, which mean there are few switching costs from one manufacturer to another. There is very little brand loyalty in this industry, especially when it does not appeal to consumer loyalty or brand image. Entrants must find ways to compete based on lower costs. Access to raw materials can also be a barrier. A lot of the time materials must be bought in large quantities. There is no cost advantage associated with small material purchases, and that can directly increase the overall manufacturing costs. This can make competition challenging in a market where margins are already very small. Government policy is not a huge threat of entry on the domestic level, but at the international level the barriers become much larger. Well established relationships by larger steel manufacturers with government allows for easy establishment of contracts in a foreign territory. Since most steel manufacturers must be globally competitive to maintain profits government policy is a threatening entry barrier. Bargaining Power of Suppliers: Strong The supply of raw materials can have a positive or negative effect on a cost strategy. Most of the steel used in domestic manufacturing in the United States is imported. On a larger scale there are relatively few suppliers who can meet the constant demands from a steel company. Because of this it is really common for joint ventures to be established between suppliers and manufacturers. This can help decrease the costs of supplies. The biggest threat is when large suppliers try and enter the market through the elimination of a third party manufacturer. Bargaining Power of Buyers: Strong Buyers seem to be the greatest threat. Price competition arises from buyers have low switching costs and low product differentiation. Due to these factors, buyers have the power to negotiate the deal down as far as they want. Many buyers purchase in large quantities which creates economies of scale. Ultimately, the goal for a buyer is to get the best product at the most efficient cost. The goal of a seller is to gain the most financial return for the least cost. Since the market is filled with many suppliers, and if you take into account the different goals of a buyer and a seller you would conclude that the steel industry is a buyers market. Threat of product substitutes: Weak There are few substitutes for the use of steel. The largest alternative to steel would be the use of another material. Alternatives increase market presence at times of economic downturn and times of increase in steel material cost. The goal is to maintain low costs and market share during times of economic fluctuation. Plastics or Wood could be two substitutes, but neither have the same durability that steel has. Assessment: Although it may not seem like the steel industry is an attractive market due to its maturity, and even though that may be true on a small scale, I think advances in globalization for the steel industry has made it become very attractive for those that are willing to compete on a much larger scale. Key Success Factors: Ability to achieve scale economies (important to achieving low production costs) High labor productivity/low-cost product design and engineering Breadth of product line and product selection National and global distribution capabilities Overall low costs (not just in manufacturing) Assessment: It’s vital for companies in the steel industry to achieve economies of scale so that they can have low production costs. The steel itself needs to be low cost, and the labor must be productive to produce at an efficient level. The breadth of your product line can put you above the other companies and help you stand out. The ability to compete at a global level is also very important when measuring success in this industry when it may be hard to differentiate your product from others. Nucor’s Competitive Strategy: Pros and Cons Starting in 2000, Nucor started on a four-part growth strategy that involved: new acquisitions, new plant construction, continued plant upgrades and cost reduction efforts, and joint ventures. Strategic Acquisitions: Pros: strengthen customer base, geographic coverage, and lineup of product offerings. Cons: economic downturns did not make the market conditions favorable. New Plant Construction: Pros: continue to be a technology leader allowing it to be first-to-market with new steelmaking technologies, and the process of Castrip which is one of Nucor’s recent success stories. Cons: Castrip was hard to make ready for commercialization taking many years for testing and processing refinement. Low-Cost Production: Pros: capital investments to improve plant efficiencies and keep production costs low. Cons: I don’t see any cons with this strategy. Global Growth via Joint Ventures: Pros: bigger growth globally that allowed it to counteract the global warming happening. Cons: does not currently have any plans to build and operate its own steel mills outside of the United States, other than its plant in Trinidad. Competitive Analysis: SWOT Strengths: Strong market position Increased production capacity Strong technological focus Positive Company Morale Low Cost Production Weaknesses: Geographical concentration Mature industry Opportunities: Joint ventures Acquisitions Threats: Repetitive nature of the industry Consolidation in the global steel industry Increasing raw material costs Assessment: I believe that Nucor Corporation has many different competencies that allow it to a hold a strong position in the steel industry. Globalization is going to be a major threat and there will soon be a strong push towards technological integration and advances. The United States steel industry is very mature so Nucor will have to look internationally for profits and more growth. A joint venture will be a good opportunity for Nucor to consider so that it can accomplish this international growth. Overall, I also think that price is everything in the steel industry, especially in a time of mass globalization. Value Chain Analysis: Primary Activities: Supply Chain Management: Nucor has established a raw materials strategy so that it can control directly and indirectly through joint ventures with various partners. This helps maintain minimum levels of raw materials in inventory, but also ensures that those raw materials are present in the supplier’s inventory, allowing for inventory costs to be associated with the supplier’s balance sheet as opposed to Nucor’s balance sheet. Operations: Nucor has 49 facilities in 17 states, and was the largest recycler of scrap steel in North America. This involves less production steps, far less capital investment, and considerably less labor time. Nucor is decentralized with control at the factory level over operational decisions and processes. Because globalization and international growth are huge factors for success, this strategy should be replaced by a corporate centered approach. Distribution: On time delivery is crucial for both Nucor and the steel industry. In 2005-06, freight costs for deliveries were less than 10% of revenues, and by Nucor developing its plant sites with the expectation of having several customer companies located nearby saved them shipping costs as well. Sales and Marketing: Nucor’s status as a low-cost provider resulted in numerous customers’ entering 6-12 month contracts to purchase steel mill products. The steel industry doesn’t need to advertise, but by Nucor maintaining a good reputation it has been able to attract customers who provide the company with loyalty. Service: Quality is built into service in the steel industry. Quality control is very important to maintain the durability and exact specifications of the manufactured product. Nucor has employees both internally and externally to manage their quality control which will keep their service high, and customer’s loyalty. Support Activities: Product RD, Technology, and Systems Development: Nucor is known for developing new product technologies. They have had many advances in the steel manufacturing process, and increasing efficiency of production. A strong technological orientation enables the company to reduce its operating costs to compete effectively in this market. Human Resources Management: Management is obligated to manage Nucor in such a way that employees will have opportunity to earn according to their productivity. Employees should be able to feel confident that if they do their jobs properly, they will still have their job tomorrow. Nucor stands for their employees to be treated fairly, and gives their employees opportunities to appeal if they do not feel as though they are not being treated the way they should. General Administration: Nucor has a simple, streamlined organizational structure to allow employees to innovate and make quick decisions. There are group managers, department managers, supervisors, and the hourly employees. Group managers and plant managers report to one of the four executive vice presidents at corporate headquarters. The staff is pretty small with only 66 people in 2006, but the philosophy is that the corporate headquarters should consist of a small group of executives who will guide the decentralized operation where liberal authority was the managers in the field responsibility. Assessment: I believe that Nucor’s value chain is very attractive in comparison to its competitors in the steel industry. Nucor’s value chain involves fewer production steps, and less capital investment, with considerably less labor than the value chains of companies with integrated steel mills with give it a competitive advantage. Internally the way Nucor operates is attractive for employees knowing that they will get treated fairly, and paid appropriately. Strategic Issues/Recommendations: Areas of Concern: Lack of Global Growth Joint Ventures/Acquisitions hindering company culture Unfavorable conditions in International Growth Lack of corporate involvement Recommendations: Steel manufacturing is an old business, but is currently facing changes associated with new technologies and the rise of globalization. I recommend that Nucor takes part in this new trend of global growth in the near future. Part of its strategic plan was to do this via joint ventures, but does not have any plans so far to build and operate its own steel mills outside of the United States. I think it would be very crucial for Nucor to do this so that it can compete at a higher level than its competitors. Nucor is doing a good job of keeping up with the latest technologies, and being first-to-market with some of its own technological advances that will help the company keep its competitive advantage and remain one of the most profitable steel producers in North America. Another recommendation I’d like to make is for Nucor to incorporate more involvement from its corporate headquarters. If Nucor does start taking actions to have a more global presence, then it will need to make sure that all of its operations stay on the same page, therefore needing a bigger corporate presence.

Word Choice Rout vs. Route - Proofread My Papers Academic Blog

Word Choice Rout vs. Route - Proofread My Papers Academic Blog Word Choice: Rout vs. Route Ah, the English language, will you ever stop confusing us? Why, for instance, would anyone think it’s a good idea to have two words which differ in meaning and sound different, but which are spelled almost identically? It beats us, yet that’s what we have with â€Å"rout† and â€Å"route.† It’s easy to get these words mixed up, especially because â€Å"rout† is not common in everyday speech. So, what is the difference? And which word should we use in any given instance? Rout (Lose Badly) The word â€Å"rout† is commonly associated with battles, as it means â€Å"a disorderly retreat.† Thus, if an army is defeated and forced to run, we say it was â€Å"routed† (â€Å"rout† can be used as either a noun or a verb): During World War II, the French Army was routed at the Battle of Sedan. A more modern use of â€Å"rout† is to mean â€Å"an overwhelming defeat†: In 1990, the 49ers routed the Broncos 55-10 in the Super Bowl. To the best of our knowledge, however, sporting routs rarely end in the losing team making a disorderly retreat from the field of play. Route (Go Places) If nothing else, you’ll probably know the word â€Å"route† from the US Highway System. This, in fact, is a big clue to the main meaning of â€Å"route,† which is â€Å"a road or passage of travel†: If you ever plan to motor west Travel my way, take the highway that is best Get your kicks on Route Sixty-Six As well as major travel routes, the word â€Å"route† is used for any regular round of stops, such as a â€Å"paper route.† Furthermore, â€Å"route† can be used as a verb meaning â€Å"direct something†: Because of the accident, traffic was routed away from the town center. In both cases, the essence of â€Å"route† is always to do with traveling or following a particular course. Rout or Route? In everyday life, you’re more likely to need â€Å"route† than â€Å"rout.† But if you’re discussing a battle or an overwhelming defeat in sport, you might need to use â€Å"rout.† Remember: Rout = An overwhelming defeat and/or disorderly retreat Route = A road or regular passage of travel Be careful when using the past tense with these words, though, as both are spelled routed.

Comparative politics Research Paper Example | Topics and Well Written Essays - 1000 words

Comparative politics - Research Paper Example ctions and public policies with particular focus on the relationship between political culture and individual or group behaviors as well as how the individual/group behaviors are related with public policy outputs. With regard to the relationship between political culture and individual and group behaviors, political culture significantly influences both individual and group behaviors in various countries. This is largely attributed to the fact that political culture deeply impacts on the way individuals see their political world and ultimately shape their behavior within their political world. For example, in a democratic political culture, individuals and the society in general often tend to actively participate in the political processes are pursue their interests freely as long as they do not infringe on the rights of others. Generally, in relations to individualistic view of governmental policies, political culture influences the individuals view of the practices of who gets what, when and how in the society. Contrastingly, in an authoritarian political culture, individuals are generally raised to believe that the interest of the state and the institutions serving the state overrides their individual interests and personal freedom1. For example, an empirical research conducted by Tezcà ¼r et al. (2012) to investigate the support for democracy in Iran revealed that the political culture in the country has a significant negative impact on the support for democracy in the Islamic State. Using a national survey, the researchers particularly found out that the dominant political culture in Iran is closely intertwined with religiosity and this has influenced the popular support for the Islamic regime and lower levels of support for democracy (Tezcà ¼r et al., 2012: 238). In the comparative public theoretical analysis, the groups in the political societies are easily influenced by the charismatic leaderships exhibited to the. Populist ideas of political cultures by

Integrated Engineering Business Project Coursework

Integrated Engineering Business Project - Coursework Example Starting a consultancy agency is not a very easy task. A person can become a consultant in a field of his own interest but he must be fully qualified to do so. It is necessary for him to have undergone training in an institute, (In India, the National Productivity Council, for example). A certificate issued by such an institute will make one a person a consultant. Experience, professional knowledge and interest in a specific area are some of the necessary things to start a consultancy agency. In recent years, consulting has been an important term in business. As many big companies have grown smaller in size, they have increasingly outsourced projects and jobs to consultants, many of whom have been the victims of downsizing themselves. Consultancy is a flexible business. One can choose one's own profession that one is interested in and probably spend the rest of one's lives advising somebody on the pros and cons of the business. One has the liberty to take up one's own time and this is a place where one is one's own boss. Consultancy agency is one business where one requires only a low start-up investment but probably giant-sized brains! The American Heritage dictionary defines 'to consult' as "to seek advice or information of." To put in simple words, a consultant is a person who gives expert advice on a profession. To be a good personal consultant, one should have good communicative skills, enthusiasm, and the ability to market oneself. Depending on the service one provides, some of the countries may require a certification or license for the agency. Apart from obtaining a license, one may require to attend a few seminar classes or a course work. A few consultants may work for a social cause for fund raising, for instance. They need not obtain a certificate from law, but they will still require a certificate to remain competent in the business. Consultancy business is to which one has to give a considerable amount of thought before entering. Unless one is confident of giving a professional advice in this field, one has to re-consider taking up this line. Marketing is the lifeblood of consultancy, while knowledge is its life. One maybe an expert in the chosen field (automotive engineering, for instance) but without the marketing capacity nothing can be done in this field. One should be convincing to one's clients. One should be able to win one's clients' confidence. For marketing, one should possess good oratorical skills, and more importantly self-confidence. In consulting, one will learn how to market and advertise. Advertising is one efficient way to make people aware of their existence. The media vehicle that one uses for the same depends upon their financial availability. It

Porter's Five Forces Model to the American automotive industry Research Paper

Porter's Five Forces Model to the American automotive industry - Research Paper Example Introduction In the automotive industry or any similar business field, an essential step is to identify the critical paths and limiting factors involved in profitability. Where does the power reside in a business situation? Based on the forces of supply and demand which party can command the most advantageous bargaining position? A number of business tools and theoretical models address these and other questions; the Five Forces model is among them. When the manager has a clearer understanding of the strengths and weaknesses of all parties involved in a potential transaction, it permits him or her to leverage the situation to maximum advantage, and prepare for the most likely responses from the other party (Samuelson & Marks, 2012) Overall, it is beneficial to acquire data allowing the manager to take a longer view of holistic market forces in order to define costs and risks in terms of doing business. In any competitive environment, an inevitable hierarchy will develop, likely throu gh a combination of simple random forces as well as actual merit. These forces are influenced by social and legal factors in a civilized environment, but within the competitive framework certain fundamental rules will remain universal. This analysis will focus upon Porter's Five Forces model as an explanatory tool to put these factors in perspective relative to the automotive industry. By 2009, the global recession crisis sent ripples through the banking sector, credit markets and then most productive industries across the industrialized world. The American automotive industry was no exception. Chrysler and General Motors were on the financial precipice, and Ford faced an uncertain future. 2008 automotive sales had plummeted to historic lows, with sharp declines in the disposable income and available lines of credit for the purchase of new vehicles. A loan process was deemed necessary in order to rescue these and other industries from total collapse, at the likelihood of further dam age to the American – and potentially the global economy. Industry Definition For the purposes of this analysis, the automobile industry will be defined as the American corporations involved in the direct manufacture of automobiles, and the challenges they have faced in light of the current financial crisis. The scope of this analysis will include the interests of car production as well as sale, and the companies in the United States that perform both functions. Specifically, this will focus on what are termed 'The Detroit Three', generally understood as Ford, Chrysler, and General Motors. Industry Profile With the immediate danger of total collapse averted as a result of the federal loans, it is necessary to take stock of the situation using sound theoretical planning in order to plot the next move forward for the automotive industry. Theoretical models to identify forces and threats must be given careful consideration during the planning process. The planning process must i nclude the prospects and profile of the 'big three' automakers as described above, specifically the damage to the economy that might ensue if they were allowed to go bankrupt and fail entirely. Structured bankruptcy agreements for General Motors and Chrysler were considered during the spring of 2009, with considerable national debate regarding the possible ripple effects from their collapse (McAlinden et al., 2009) Ultimately there were two approaches by which

Chaplin and the Cinema Essay Example | Topics and Well Written Essays - 2500 words

Chaplin and the Cinema - Essay Example He expressed his inner sentiments by changing his expressions of the face. This was a skill which was possessed by him and he was the most famous comedian of his time. But later he adopted the way of acting like others. The movie ‘The Great Dictator’ marked a great revolution in the entertainment sector. This was the first movie in which Charlie Chaplin used the medium of talking to convey his feelings and emotions. It marked the introduction of Charlie Chaplin as a ‘talkie’ in the film industry which marked a great importance and secondly it also made its political importance felt through out the world. This movie was released during the era of World War II and showed its criticism against the forces which were involved during the World War II. The Great Dictator was a movie which marked the entrance of Americans in the World War II. This movie is of a great historical significance. It disparages the strategies designed specially by the Nazis during the World War II. The strategies made by the Nazis were shown as racial in this movie and it disapproved the policies largely. The production of ‘The Great Dictator’ started in 1937 at which time the Nazis did not pose any kind of danger to the United States of America. This movie takes its story from Hitler and Nazism. If the movie is closely reviewed it can be said that it clearly criticizes the policies made by Hitler and Nazis. Charlie Chaplin plays the role of a barber who has a faith in the religion of Jews. He belongs to the country of Tomania. In the commencement of the movie the barber is shown as a patriot of the country who is fighting in the World War I. This barber helps to save the life of a Tomanian Soldier during the war. But after the war this barber suffers from the disease amnesia and is hospitalized. Similarly another role is also played by Charlie Chaplin in the movie which is of a Tomanian dictator. This

Discuss the origin and current situation of the Taiwan issue and the Essay

Discuss the origin and current situation of the Taiwan issue and the possible resolutions for Chinese government handling the Ta - Essay Example The United States 7th Fleet was tasked with patrolling the Taiwan Strait to stop a raid of Taiwan. Americans offered military and economic aid, and, in 1954, a joint security agreement was reached with the China’s Republic as part of America’s Cold War strategy of suppression of the Beijing government. However, military and financial aid was restricted to what Taiwan required to defend and finance itself against the People’s Republic of China, but not to hold up Chiang Kai-shek’s vision of â€Å"going back to the mainland.† The regime created, in 1949, on Taiwan, had provincial and national levels (Cole 4). The state level, with selected, as well as appointed officials from the mainland, represented itself as the Republic of China in global forums and apparently arranged for a go back to rule the entire mainland. Part 2: the current situation 2. Controversy of sovereignty over Taiwan i) Position of the People's Republic of China (PRC) The position o f PRC is that the Republic of China (ROC) stopped being a lawful regime after the founding of PRC on October 1st, 1949 and that they are the successor of ROC as the only lawful regime of China with the right to manage Taiwan with regards to the â€Å"succession of states† theory (Bush and O'Hanlon 23). The stand of PRC is that they and ROC are two diverse groups in the Chinese Civil War that never lawfully subsided. Hence, PRC argues that the two groups belong to one sovereign nation, China. Because Taiwan’s independence belongs to China, then PRC’s regime, along with its supporters, deem that the secession of the island should be settled upon by the 1.3 billion citizens of China rather than just the 23 million citizen of ROC who, at the moment, live in Taiwan (Bush and O'Hanlon 23). In addition, PRC states that the UN’s Resolution by its General Assembly recognizes that PRC controls China’s entire terrain including Taiwan. UN further classifies th is matter through acknowledging PRC as they only legal representatives of China. Therefore, PRC considers that it is within its lawful capacity to prolong its jurisdiction of Taiwan through any means possible (Bush and O'Hanlon 24). Furthermore, the stand of the People’s Republic of China is that ROC does not fulfill the fourth principle of the Montevideo Convention. PRC argued that the Montevideo Convention was agreed upon by only 19 states at the 17th Global Conference of American States (Bush and O'Hanlon 24). Therefore, the authority of the United Nations and the United States should supersede the Montevideo Convention. ii) Position of the Republic of China (ROC) ROC, on the other hand, claims that it maintains all the traits of a nation and that it was succeeded or replaced by PRC since it is still in existence even after PRC’s establishment. In line with the Montevideo Convention (1933), the mainly consulted source for the meaning of statehood, a nation should po ssess a defined territory, a permanent population, a regime, as well as a capacity to start relations with other nations (Bush 33). ROC affirms to meet all these principles since it has a government practicing successful jurisdiction over clear territories

SEVERAL TOPICS Coursework Example | Topics and Well Written Essays - 500 words

SEVERAL TOPICS - Coursework Example The most anxiety disorders are treatable though they are very painful since medication is therapy where one will have to go different stages of therapy (Donna 11). I agree with Doctor Barlow about the disorder, where the genes and the environment play a major role in the anxiety disorder. Those genes that are prone to the anxiety they interact with environment in which the individual is and this may lead to one having an attack and thus unable to control it. Since panic attack is one of the major characteristic of anxiety disorders of living on a thin line, it normally leads to phobia and thus the need to teach individuals on matters relating to disorder. The adrenal glands should be active enough so that it is able to produce adrenaline which will be able to control the activities that surrounds the individual or the environment in which one is operating in. If the adrenal gland is not be active enough and fails to produce adrenaline then chances are that one will collapse since one is afraid of the situation. I agree with the posting on the article since it explains well the reason of individual having the anxiety disorder leading to attack. I agree with the posting on the article For Gay Men, an Attraction to a Different Kind of Scent since the article explains the functioning of the brain of individual for both the homosexual and heterosexual men. This is because the odor that may be involved during sexual activity depends on the human pheromones. This is because men produce testosterone while the women will produce estrogen thus the hypothalamus in the brain will have to react in a different way from the ordinary scents. Since the neurons will be active during sexual activity for the gay men then the possibility of reacting to different scents will be low since for men, it will be the same â€Å"testosterone† making it to share the same thing which will not double life (Nicholas 21). On the other hand, when

Chaplin and the Cinema Essay Example | Topics and Well Written Essays - 2500 words

Chaplin and the Cinema - Essay Example He expressed his inner sentiments by changing his expressions of the face. This was a skill which was possessed by him and he was the most famous comedian of his time. But later he adopted the way of acting like others. The movie ‘The Great Dictator’ marked a great revolution in the entertainment sector. This was the first movie in which Charlie Chaplin used the medium of talking to convey his feelings and emotions. It marked the introduction of Charlie Chaplin as a ‘talkie’ in the film industry which marked a great importance and secondly it also made its political importance felt through out the world. This movie was released during the era of World War II and showed its criticism against the forces which were involved during the World War II. The Great Dictator was a movie which marked the entrance of Americans in the World War II. This movie is of a great historical significance. It disparages the strategies designed specially by the Nazis during the World War II. The strategies made by the Nazis were shown as racial in this movie and it disapproved the policies largely. The production of ‘The Great Dictator’ started in 1937 at which time the Nazis did not pose any kind of danger to the United States of America. This movie takes its story from Hitler and Nazism. If the movie is closely reviewed it can be said that it clearly criticizes the policies made by Hitler and Nazis. Charlie Chaplin plays the role of a barber who has a faith in the religion of Jews. He belongs to the country of Tomania. In the commencement of the movie the barber is shown as a patriot of the country who is fighting in the World War I. This barber helps to save the life of a Tomanian Soldier during the war. But after the war this barber suffers from the disease amnesia and is hospitalized. Similarly another role is also played by Charlie Chaplin in the movie which is of a Tomanian dictator. This

SEVERAL TOPICS Coursework Example | Topics and Well Written Essays - 500 words

SEVERAL TOPICS - Coursework Example The most anxiety disorders are treatable though they are very painful since medication is therapy where one will have to go different stages of therapy (Donna 11). I agree with Doctor Barlow about the disorder, where the genes and the environment play a major role in the anxiety disorder. Those genes that are prone to the anxiety they interact with environment in which the individual is and this may lead to one having an attack and thus unable to control it. Since panic attack is one of the major characteristic of anxiety disorders of living on a thin line, it normally leads to phobia and thus the need to teach individuals on matters relating to disorder. The adrenal glands should be active enough so that it is able to produce adrenaline which will be able to control the activities that surrounds the individual or the environment in which one is operating in. If the adrenal gland is not be active enough and fails to produce adrenaline then chances are that one will collapse since one is afraid of the situation. I agree with the posting on the article since it explains well the reason of individual having the anxiety disorder leading to attack. I agree with the posting on the article For Gay Men, an Attraction to a Different Kind of Scent since the article explains the functioning of the brain of individual for both the homosexual and heterosexual men. This is because the odor that may be involved during sexual activity depends on the human pheromones. This is because men produce testosterone while the women will produce estrogen thus the hypothalamus in the brain will have to react in a different way from the ordinary scents. Since the neurons will be active during sexual activity for the gay men then the possibility of reacting to different scents will be low since for men, it will be the same â€Å"testosterone† making it to share the same thing which will not double life (Nicholas 21). On the other hand, when

Glmaorizing Teen Pregnancy Essay Example for Free

Glmaorizing Teen Pregnancy Essay Media, specifically television has taken the issue of teen pregnancy to a whole other level. The shows 16 and Pregnant, Teen Mom, and The Secret Life of the American Teenager document the lives of young teenage girls facing the issue of being a pregnant teenager. Originally created to show the controversial subject of teen pregnancy, all of these shows soon began to change. As the seasons continued in all three of these shows, the controversial subject of teen pregnancy soon became a glorifying concept. What was first viewed as just a fantasy is now becoming a reality for many teenagers. Viewers of these shows are now seeing that teen pregnancy isn’t all that bad; it may even be considered normal according to MTV and ABC Family. The â€Å"teenage celebrities† on these shows are making it through life just fine; portraying that anyone else can too. Yes, these teenagers may have faced hard times in the beginning, but at the end of the day, their lives are unrealistically viewed as ordinary. Both MTV and ABC Family depict the lifestyle of being a pregnant teenager to be somewhat glamorizing. The reality television show 16 and Pregnant was first aired on MTV on June 11, 2009. This show follows the stories of four pregnant teenage girls [Farrah, Maci, Amber and Catelynn] that are in high school dealing with the hardships of teenage pregnancy. â€Å"Each episode follows a five to seven month period in the life of a teenager as she navigates the bumpy terrain of adolescence, growing pains, rebellion, and coming of age; all while dealing with being pregnant† (MTV. com). During the first few episodes of season one, the struggles of dealing with teenage pregnancy seemed difficult and nearly impossible. MTV portrayed each girl as if they were not going to make it through this crisis they were about to face, and their lives were soon coming to an end because being a pregnant teen was not acceptable. As the show continued and episodes passed, these so called â€Å"hardships†, no longer seemed to be that difficult. With all the support from their families and/or boyfriends that they received, these teenage girls were able to get through this bump in the road pretty well. Not only did they get support from people they knew, they received the most of their support from MTV. While teenage pregnancy might have started out rough, becoming an MTV celebrity could not have been too bad. According to Arienne Thompson, author of â€Å"16, Pregnant †¦ and Famous: Teem Moms Are TV’s New Stars†, â€Å"All four women are mainstays on USA TODAYs Celebrity Heat Index, which measures media exposure; Portwood [Amber] topped the list for October, beating out Angelina Jolie and Prince William. The moms are regularly on the covers of People and Us Weekly and have Facebook fan pages dedicated to them† (USA Today). Putting the stars of these reality shows on a magazine cover puts them in the same place as any other famous person. The message that is being sent out to girls is that if they get pregnant as a result of being sexually active, then they too can end up on TV or on a magazine cover. Being sixteen and pregnant may not be the most ideal lifestyle, but becoming more popular than an experienced, well-known actress at the age of sixteen is another story. Viewers of 16 and Pregnant now see that if they become pregnant at a young age, they also can have the chance to become famous alike Farrah, Maci, Amber and Catelynn did. MTV did not decide to stop there though. As if these girls were not famous enough, as a continuation of 16 and Pregnant, MTV aired Teen Mom on December 8, 2009, only six short months after the broadcast of 16 and Pregnant took place. This show takes the four teenagers from 16 and Pregnant, and documents their first few years of motherhood. Receiving more attention than before, MTV has millions of viewers watching Teen Mom each week, making these â€Å"teenage celebrities† even more famous. Teen Mom executive producer Morgan J. Freeman says, â€Å"The concern for teens, however, is what else they may see in the show. While the Teen Mom stars have their share of struggles on the small screen each week, paparazzi shots and tabloid covers manage to rip them out of the context of MTV and place them in the realm of celebrity† (USA Today). Even celebrities agree that the characters on these shows are becoming too idolized. â€Å"Kim Kardashian boldly states that â€Å"It seems like shows like ‘Teen Mom’ are all of a sudden making teen pregnancy look cool in the eyes of young girls. She even goes a step farther and says that the girls from the shows â€Å"have become almost like celebrities, but girls these are not people you should idolize! †Ã¢â‚¬  (Jadebt13). Along with MTV, ABC Family decided to air a show following the life of a pregnant teenager. On, July 1, 2008, ABC Family aired the show, The Secret Life of the American Teenager, which became the network’s most watched series in the 12-34 demographic (McKay 1). This show follows the character Amy Jergen through her pregnant life, and also through her life of being a mother. In the first season, Amy realizes that she has become pregnant, and does not know how to tell her friends or family. This season shows the struggles that Amy faces while being pregnant, but as the season comes to an end, life become simpler to Amy. The Secret Life of the American Teenagers glamorizes her teen pregnancy by having the schools marching band play their instruments as Amy first returns back to school after finding out that she has become pregnant [which is a little unrealistic]. Not only does this event take place, but also Amy’s boyfriend, which is not the father of her soon to be son, proposes the idea of getting married and helping her take care of the baby. At the start of the second season, Amy has her baby boy, named John. With the birth of John everything soon turned into a fairytale ending, and her life completely turned around; her boyfriend problems fall into place, and she started to receive support from her family, friends and community. This season sent out the message to its viewers that if you become pregnant as a teenager, you will have support from surrounding people, when that is not always the case. In conclusion, television is glamorizing the lifestyle of pregnant teenagers. The shows 16 and Pregnant, Teen Mom, and The Secret Life of the American Teenager all have different story lines to them, but in the end, they all show that some good can come out of being a pregnant teen. 6 and Pregnant and Teen Mom are both reality television shows that idolize the glamour of being pregnant by the publicizing these girls not only on MTV, but also in outside sources such as magazines. The Secret Life of the American Teenager on the other hand, is a scripted television show that depicts teen pregnancy as being a joy, fun, and simple by showing how great life can be having a baby at such a young age. Both MTV and ABC Family chose to air similar concept shows around the same time period that glamorized teen pregnancy when r ealistic having a baby in your teen years is not ideal, nor a pleasure.

Analysis of Economics and Finances of Multan District

Analysis of Economics and Finances of Multan District Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive process was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders – government, civil society as well as international development partners – that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels. This stakeholder consensus provided the necessary impetus for the present government to introduce its devolution reforms conceived in 2000 and launched simultaneously in all provinces of Pakistan through introduction of Local Government Ordinances in 2001. Until the promulgation of Local Government Ordinances, the elected local government tiers had a precarious existence depending upon the will of the provincial governments. Many times these would be dissolved and un-elected administrators appointed. Working under the ambit of Local government Ordinances of 1979, there were urban and rural local councils. While urban local councils consisted of Metropolitan/Municipal Corporations and Municipal/Town committees, the rural councils were called District Councils and Union Councils. Traditionally the local councils in Pakistan have performed municipal functions like water supply, sanitation, solid waste management, fire fighting, maintenance of slaughter houses, promotion of cattle markets, fairs and exhibitions and street lighting. They also had varying roles in primary and preventive health care, maternal and child health, promotion of literacy and rural infrastructure development. Devolution reforms in Pakistan, introduced by the promulgation of Local Government Ordinances of 2001 have provided a 3-tier local government system consisting of District Government (DG), Tehsil/Town Municipal Administration (TMA) and Union Administrations (UA). Working under the direction and control of elected councils and Nazims, the present local government system attempts to create institutions and mechanisms for public participation in design, management, monitoring and control of social service delivery. Many of the functions previously performed by the local offices of provincial government departments now clearly fall within the domain of DGs. These reforms are aimed to increase local governments responsibility for efficient and effective social and municipal services delivery. Municipal functions with a wider scope are being carried out by Town Municipal Administrations and City District Governments (established initially in provincial headquarters but subsequently in sele cted big cities as well). Access to adequate resources for the local governments is now considered essential. Additional fiscal space is required for enhanced allocations for the social sector as well as infrastructure development. These resources are also required to meet the social deficits that have accumulated over the past due to inadequate funding coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralisation to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the districts, an extensive reorganisation of resources has not taken place and the vertical financial imbalance stays in place with the major financial collections being made at the federal (and to a lesser extent at the provincial) level. On the other hand, the service provision has fallen at the DG level where the tax base and collection potential is the lowest. Courtesy: Decentralization Support Program, Role Book: 4-day workshop for elected local leadershipResultantly, the biggest challenge facing the local councils in Pakistan (which are more empowered today and have a wider scope of functions than ever) is to ensure consistent, reliable and fool proof mechanisms of transfers from provincial governments and to expand ‘own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy. Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), ‘international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax rates. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In Pakistan, on the other hand, provincial government has the power to vet the tax proposal and no tax can be levied by a local council without publication in official gazette. Kitchen and Slack (2003) after a comprehensive analysis of local taxes in developed world, including Canada, are of the view that in order to meet the growing needs of municipalities, it is mandatory that new resources in addition to the traditional property tax and user fees must be explored. There is little autonomy in preparing district development and non development budgets because of inability to convey the quantum of provincial transfers and vertical programmes. There is more ‘budgetary certainty in TMAs because of increased reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through Provincial Finance Commission (PFC) awards have several weaknesses. District governments have weak tax base in terms of buoyancy and potency of taxes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a buoyant tax but there are administrative confusions. According to Shah et al. (1996) and World Bank (2000) the existing provincial taxes and user charges are inefficient and inequitable and are incapable of meeting significant share of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised. Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government. A research study carried out by Provincial Program Support Office, DSP, Punjab ‘Tax and Non Tax Receipt Database Development – TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old; there is no practice of periodic update; and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks. Research Methodology The paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and legal reforms to bring about the change that would not only improve systems but would make it robust and ready for future economic growth of the district, keeping in mind the potential the district. Mixed methodology including quantitative and qualitative tools was employed for data collection and analysis. Broadly speaking, it had the following three components. Component 1: The first component involved conducting a comprehensive literature review to see the national, regional and international trends in local resource mobilisation and issues faced by the system. The range of sources accessed and reports/publications examined is broad and includes similar studies conducted for other districts in Pakistan (e.g. Khanewal) and elsewhere. Unfortunately, to the extent of Pakistan, the Khanewal study is so far the only study available as a reference for examination of local resource enhancement in the local government. Greater reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the literature review helped in identifying the issues involved in local taxation (levy, assessment and collection) and an examination thereof in a comparative perspective. The success of local governments to raise resources locally is largely contingent on framing appropriate laws and rules in consonance with the ground realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some distinct manner impinge upon the resource mobilisation at district/tehsil level. Component 2: Along with the literature review an exercise was also undertaken to collect data for the District Government (DG) Multan and each of the six Tehsil Municipal Administrations included in the two districts. A comprehensive template was developed to standardise data collected from various councils. It lists all major and minor sources of revenue for a local council; the legal framework (law/rule/regulation) authorising its levy; business process for assessment and collection; the amount budgeted against each tax/levy/fee/cess etc for each of the last four fiscal years 2007-10; budgetary revisions (if any) and collections actually realised. The budget documents for the last four years were used as the starting point and the amount budgeted for each source was picked from the budget documents. Component 3 A detailed analysis of receipts, expenditure, development initiatives, review of business process and relevant legal provision and their issues was carried out. Component 4: Then a series of individual interviews were held. This included meeting the Tehsil Municipal Officers, Executive District Officers (Revenue, Finance and Planning, Municipal Services), various District Officers, Excise and taxation officials, Multan Development Authority and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews. Data Analysis and interpretation Overview of Public Finance (district government budget) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Actual Actual RE Non-development 2,762.80 3,912.51 4,066.98 Development 1,462.49 1,539.14 882.19 Development – tied grant 300.12 512.19 965.16 Total 4,525.41 5,963.84 5,914.34 Source of revenue 2006-07 2007-08 2008-09 Opening balance 386.16 995.15 1,086.13 Provincial grants 3,780.30 3,853.29 5,172.88 Own Source revenue 201.07 149.37 140.13 Tied grants (development and non-development) 475.84 801.40 1,017.88 Total 4,853.37 5,726.64 7,417.02 Revenue of the district is of two types i.e. Own source revenue and provincial transfers. In district Multan there is a heavy reliance on funding from provincial government since district OSR is almost negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rise of 37% in provincial grants could be noticed in the FY 2008-09 over FY 2007-08 endorsing districts dependence on these transfers. The provincial grants are transferred as per the PFC criteria which will be discussed in depth later in the chapter. Tied grants being the second highest source has been transferred for development and non development expenses of the district government. For the FY 2008-09 the tied grants are Rs. 1,018m which constitute 13.7% of the total sources. These grants are for specific expenditure and are not in districts control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 2008-09), rendering the district to re ly heavily on provincial transfers. The OSR of the district has been on a decreasing trend compared to overall resource requirement. This is a major cause of concern as this not only increases dependence on provincial transfer but it also affects the autonomy of the district to make decisions. A sincere effort to revamp the taxes and their collection mechanism is required with the focus on generating more resource. In budget for FY 2009-10 there is an increase in OSR of 40% which includes estimation of arrears that are more than 3 years old. These balances are very old and have been appearing in budget estimates for over more than 3 years. However the increase is still insignificant compare to the requirement of the district. A detailed analysis of item by item sources of income was done. Issues relating to a few significant items will be highlighted in the section of recommendations. Expenditures are categorized in to two broad categories i.e. Development and Non development. The ratio of development vs. non development expenditure has changed over the years with a downward trend in development expenditure. This trend should be a cause of concern as the development projects loose priority to make way for funding ongoing activities In 2006-07, 2007-08 and 2008-09 the ratio of non developmental expenses vs. development expenses is 61% to 39%, 66% to 34% and 69% to 31% respectively. This shows the declining trend of developmental budget. The year 2008-09 saw a drop in the allocation for developmental activities out of district government resources from Rs. 1,538 m in FY 2007-08 to Rs. 1,082 m in FY 2008-09. This huge reduction was somewhat compensated through increase in development expenditure through tied grants which rose from Rs. 512m in FY 2007-08 to Rs. 965m in FY 2008-09. In FY 2008-09 the budget estimate for development activities other than CCB and tied gr ants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The revised estimate for same expenditure came out to be Rs. 656m. Which means that not only new activities were not initiated nor ongoing expenditure targets were met. The major reasons identified during discussion is the change in political setup in the province resulting in delay tactics for funds transfer. The development budget for the district government consists of funds allocated towards Annual development program, Citizen Community board and Tied grants (provided by provincial government against specific development projects). In the FY 2009-10 the total budget for development stands at Rs. 2,749 m which is 38% of the total budget for this year. The total allocation towards ADP is Rs. 1,492 m which is 54% of the total development budget. This ADP has Rs. 966m as ongoing projects that have started in previous years. This is a large allocation and has taken up approximately 35% of the share from development budget. The new projects identified for the year are 19% of the total development budget. The ADP (ongoing and new) are mainly focused on following sectors Annual development program 2009-10 % Sectors Rs. in millions Education 214.342 14% Health 159.877 12% Dist. Govt. facilities 52.166 3% Solid waste management 26.188 2% Sports 47.14 3% General bus stand 64.259 4% Livestock and Fisheries 24.027 2% Firms to market roads 223.931 15% Roads, Building and Roundabouts 348.837 23% Others 332.034 22% Total 1492.801 The above table reflects district governments priorities for sector development. The social services such as health and education take up 26% of the share whereas the roads network takes up 38% of the allocation. Overview of Public Finance (All 6 TMAs) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Non-development 251 247 326 Development 470 449 584 Total 721 697 910 Source of revenue 2006-07 2007-08 2008-09 Provincial grant 246 303 290 Own Source revenue 293 339 414 Total 540 642 704 There are 6 TMAs in the district and all of them have a reasonable amount of OSR to help them fund their activities. However there is still potential to increase their revenue specially taxes that form a major component of their OSR. Receipts of TMA consist of provincial transfer and OSR. In TMAs OSR contributes significantly. The ratio of contribution of OSR has in fact increased in FY 2008-09. This is a positive sign as far the TMAs ability to make decisions is involved. However there is still room for increase in revenue. The major source being taxes should be tapped into for more efficiency. It is worth noting, looking at the combined figures for all 6 TMAs, that the OSR in all the 3 FY under discussion has been sufficient to fund the non development activities even leaving a surplus to be spent on development activities. The development vs. non development expenses are more or less consistent at a ratio of 64:36 over the last 3 years. The above table shows the break up of development expenditure for the TMA. The allocation towards development expenditure is 64% of the total outlay. It has remained at this level over last 3 years. The allocation in FY 2008-09, which comprises of the annual development projects, CCB contribution and payment against liabilities amounts to Rs. 255m, Rs. 262m and Rs. 66 m, respectively. Payments against these liabilities were frozen by the government of Punjab and have asked the TMAs to present these liabilities as new projects under the ADP. Optimistic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year. PFC award – This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is a  bond  issued by a city or other local government, or their agencies. Municipal bonds may be general obligations of the issuer or secured by specified revenues. Interest income is received by holders of municipal bonds. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or Analysis of Economics and Finances of Multan District Analysis of Economics and Finances of Multan District Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive process was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders – government, civil society as well as international development partners – that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels. This stakeholder consensus provided the necessary impetus for the present government to introduce its devolution reforms conceived in 2000 and launched simultaneously in all provinces of Pakistan through introduction of Local Government Ordinances in 2001. Until the promulgation of Local Government Ordinances, the elected local government tiers had a precarious existence depending upon the will of the provincial governments. Many times these would be dissolved and un-elected administrators appointed. Working under the ambit of Local government Ordinances of 1979, there were urban and rural local councils. While urban local councils consisted of Metropolitan/Municipal Corporations and Municipal/Town committees, the rural councils were called District Councils and Union Councils. Traditionally the local councils in Pakistan have performed municipal functions like water supply, sanitation, solid waste management, fire fighting, maintenance of slaughter houses, promotion of cattle markets, fairs and exhibitions and street lighting. They also had varying roles in primary and preventive health care, maternal and child health, promotion of literacy and rural infrastructure development. Devolution reforms in Pakistan, introduced by the promulgation of Local Government Ordinances of 2001 have provided a 3-tier local government system consisting of District Government (DG), Tehsil/Town Municipal Administration (TMA) and Union Administrations (UA). Working under the direction and control of elected councils and Nazims, the present local government system attempts to create institutions and mechanisms for public participation in design, management, monitoring and control of social service delivery. Many of the functions previously performed by the local offices of provincial government departments now clearly fall within the domain of DGs. These reforms are aimed to increase local governments responsibility for efficient and effective social and municipal services delivery. Municipal functions with a wider scope are being carried out by Town Municipal Administrations and City District Governments (established initially in provincial headquarters but subsequently in sele cted big cities as well). Access to adequate resources for the local governments is now considered essential. Additional fiscal space is required for enhanced allocations for the social sector as well as infrastructure development. These resources are also required to meet the social deficits that have accumulated over the past due to inadequate funding coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralisation to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the districts, an extensive reorganisation of resources has not taken place and the vertical financial imbalance stays in place with the major financial collections being made at the federal (and to a lesser extent at the provincial) level. On the other hand, the service provision has fallen at the DG level where the tax base and collection potential is the lowest. Courtesy: Decentralization Support Program, Role Book: 4-day workshop for elected local leadershipResultantly, the biggest challenge facing the local councils in Pakistan (which are more empowered today and have a wider scope of functions than ever) is to ensure consistent, reliable and fool proof mechanisms of transfers from provincial governments and to expand ‘own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy. Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), ‘international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax rates. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In Pakistan, on the other hand, provincial government has the power to vet the tax proposal and no tax can be levied by a local council without publication in official gazette. Kitchen and Slack (2003) after a comprehensive analysis of local taxes in developed world, including Canada, are of the view that in order to meet the growing needs of municipalities, it is mandatory that new resources in addition to the traditional property tax and user fees must be explored. There is little autonomy in preparing district development and non development budgets because of inability to convey the quantum of provincial transfers and vertical programmes. There is more ‘budgetary certainty in TMAs because of increased reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through Provincial Finance Commission (PFC) awards have several weaknesses. District governments have weak tax base in terms of buoyancy and potency of taxes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a buoyant tax but there are administrative confusions. According to Shah et al. (1996) and World Bank (2000) the existing provincial taxes and user charges are inefficient and inequitable and are incapable of meeting significant share of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised. Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government. A research study carried out by Provincial Program Support Office, DSP, Punjab ‘Tax and Non Tax Receipt Database Development – TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old; there is no practice of periodic update; and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks. Research Methodology The paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and legal reforms to bring about the change that would not only improve systems but would make it robust and ready for future economic growth of the district, keeping in mind the potential the district. Mixed methodology including quantitative and qualitative tools was employed for data collection and analysis. Broadly speaking, it had the following three components. Component 1: The first component involved conducting a comprehensive literature review to see the national, regional and international trends in local resource mobilisation and issues faced by the system. The range of sources accessed and reports/publications examined is broad and includes similar studies conducted for other districts in Pakistan (e.g. Khanewal) and elsewhere. Unfortunately, to the extent of Pakistan, the Khanewal study is so far the only study available as a reference for examination of local resource enhancement in the local government. Greater reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the literature review helped in identifying the issues involved in local taxation (levy, assessment and collection) and an examination thereof in a comparative perspective. The success of local governments to raise resources locally is largely contingent on framing appropriate laws and rules in consonance with the ground realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some distinct manner impinge upon the resource mobilisation at district/tehsil level. Component 2: Along with the literature review an exercise was also undertaken to collect data for the District Government (DG) Multan and each of the six Tehsil Municipal Administrations included in the two districts. A comprehensive template was developed to standardise data collected from various councils. It lists all major and minor sources of revenue for a local council; the legal framework (law/rule/regulation) authorising its levy; business process for assessment and collection; the amount budgeted against each tax/levy/fee/cess etc for each of the last four fiscal years 2007-10; budgetary revisions (if any) and collections actually realised. The budget documents for the last four years were used as the starting point and the amount budgeted for each source was picked from the budget documents. Component 3 A detailed analysis of receipts, expenditure, development initiatives, review of business process and relevant legal provision and their issues was carried out. Component 4: Then a series of individual interviews were held. This included meeting the Tehsil Municipal Officers, Executive District Officers (Revenue, Finance and Planning, Municipal Services), various District Officers, Excise and taxation officials, Multan Development Authority and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews. Data Analysis and interpretation Overview of Public Finance (district government budget) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Actual Actual RE Non-development 2,762.80 3,912.51 4,066.98 Development 1,462.49 1,539.14 882.19 Development – tied grant 300.12 512.19 965.16 Total 4,525.41 5,963.84 5,914.34 Source of revenue 2006-07 2007-08 2008-09 Opening balance 386.16 995.15 1,086.13 Provincial grants 3,780.30 3,853.29 5,172.88 Own Source revenue 201.07 149.37 140.13 Tied grants (development and non-development) 475.84 801.40 1,017.88 Total 4,853.37 5,726.64 7,417.02 Revenue of the district is of two types i.e. Own source revenue and provincial transfers. In district Multan there is a heavy reliance on funding from provincial government since district OSR is almost negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rise of 37% in provincial grants could be noticed in the FY 2008-09 over FY 2007-08 endorsing districts dependence on these transfers. The provincial grants are transferred as per the PFC criteria which will be discussed in depth later in the chapter. Tied grants being the second highest source has been transferred for development and non development expenses of the district government. For the FY 2008-09 the tied grants are Rs. 1,018m which constitute 13.7% of the total sources. These grants are for specific expenditure and are not in districts control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 2008-09), rendering the district to re ly heavily on provincial transfers. The OSR of the district has been on a decreasing trend compared to overall resource requirement. This is a major cause of concern as this not only increases dependence on provincial transfer but it also affects the autonomy of the district to make decisions. A sincere effort to revamp the taxes and their collection mechanism is required with the focus on generating more resource. In budget for FY 2009-10 there is an increase in OSR of 40% which includes estimation of arrears that are more than 3 years old. These balances are very old and have been appearing in budget estimates for over more than 3 years. However the increase is still insignificant compare to the requirement of the district. A detailed analysis of item by item sources of income was done. Issues relating to a few significant items will be highlighted in the section of recommendations. Expenditures are categorized in to two broad categories i.e. Development and Non development. The ratio of development vs. non development expenditure has changed over the years with a downward trend in development expenditure. This trend should be a cause of concern as the development projects loose priority to make way for funding ongoing activities In 2006-07, 2007-08 and 2008-09 the ratio of non developmental expenses vs. development expenses is 61% to 39%, 66% to 34% and 69% to 31% respectively. This shows the declining trend of developmental budget. The year 2008-09 saw a drop in the allocation for developmental activities out of district government resources from Rs. 1,538 m in FY 2007-08 to Rs. 1,082 m in FY 2008-09. This huge reduction was somewhat compensated through increase in development expenditure through tied grants which rose from Rs. 512m in FY 2007-08 to Rs. 965m in FY 2008-09. In FY 2008-09 the budget estimate for development activities other than CCB and tied gr ants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The revised estimate for same expenditure came out to be Rs. 656m. Which means that not only new activities were not initiated nor ongoing expenditure targets were met. The major reasons identified during discussion is the change in political setup in the province resulting in delay tactics for funds transfer. The development budget for the district government consists of funds allocated towards Annual development program, Citizen Community board and Tied grants (provided by provincial government against specific development projects). In the FY 2009-10 the total budget for development stands at Rs. 2,749 m which is 38% of the total budget for this year. The total allocation towards ADP is Rs. 1,492 m which is 54% of the total development budget. This ADP has Rs. 966m as ongoing projects that have started in previous years. This is a large allocation and has taken up approximately 35% of the share from development budget. The new projects identified for the year are 19% of the total development budget. The ADP (ongoing and new) are mainly focused on following sectors Annual development program 2009-10 % Sectors Rs. in millions Education 214.342 14% Health 159.877 12% Dist. Govt. facilities 52.166 3% Solid waste management 26.188 2% Sports 47.14 3% General bus stand 64.259 4% Livestock and Fisheries 24.027 2% Firms to market roads 223.931 15% Roads, Building and Roundabouts 348.837 23% Others 332.034 22% Total 1492.801 The above table reflects district governments priorities for sector development. The social services such as health and education take up 26% of the share whereas the roads network takes up 38% of the allocation. Overview of Public Finance (All 6 TMAs) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Non-development 251 247 326 Development 470 449 584 Total 721 697 910 Source of revenue 2006-07 2007-08 2008-09 Provincial grant 246 303 290 Own Source revenue 293 339 414 Total 540 642 704 There are 6 TMAs in the district and all of them have a reasonable amount of OSR to help them fund their activities. However there is still potential to increase their revenue specially taxes that form a major component of their OSR. Receipts of TMA consist of provincial transfer and OSR. In TMAs OSR contributes significantly. The ratio of contribution of OSR has in fact increased in FY 2008-09. This is a positive sign as far the TMAs ability to make decisions is involved. However there is still room for increase in revenue. The major source being taxes should be tapped into for more efficiency. It is worth noting, looking at the combined figures for all 6 TMAs, that the OSR in all the 3 FY under discussion has been sufficient to fund the non development activities even leaving a surplus to be spent on development activities. The development vs. non development expenses are more or less consistent at a ratio of 64:36 over the last 3 years. The above table shows the break up of development expenditure for the TMA. The allocation towards development expenditure is 64% of the total outlay. It has remained at this level over last 3 years. The allocation in FY 2008-09, which comprises of the annual development projects, CCB contribution and payment against liabilities amounts to Rs. 255m, Rs. 262m and Rs. 66 m, respectively. Payments against these liabilities were frozen by the government of Punjab and have asked the TMAs to present these liabilities as new projects under the ADP. Optimistic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year. PFC award – This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is a  bond  issued by a city or other local government, or their agencies. Municipal bonds may be general obligations of the issuer or secured by specified revenues. Interest income is received by holders of municipal bonds. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or