Water Pollution and Drinking Water Safety Research Paper

Water Pollution and Drinking Water Safety - Research Paper Example The earth surface is 72% water most of it in liquid form. Drinking is a major use of water and, this draws the boundary between clean and polluted water. Water pollution is the introduction of foreign substance or contaminant on natural water sources such as rivers and lakes. Water pollution is a life-threatening problem and it has been attributed to civilization and increased human activities. Water that is available for drinking is continuously replaced by polluted water. This essay will investigate the implication of water pollution on drinking water. Different forms of water pollution can broadly be classified as natural and artificial pollution. Natural pollution is the introduction of foreign substance on water bodies through natural processes. This includes water pollution through soil erosion and other biological process such as decay. On the other hand, artificial pollution is the introduction of pollutant into water bodies through human activities. This includes intentional and unintentional dumping of material in water bodies. Industrial wastes, raw sewerage, agricultural chemicals, and domestic refuse are the main artificial water pollutant. Water pollution can be either point source or non point source. Point source water pollution refers to the entry of pollution through a single or a major point (Postel 97). This is a major characteristic for pollution caused by industrial waste. Non point source pollution refers to the introduction of pollutant through a multiple points. This is a major source of pollution for water bodies such as rivers passing through urban centers. The high rate of pollution of surface water has increased the importance of underground water as a source of drinking water. Unlike surface water, ground water is free from artificial pollution. However, ground water is prone to natural pollutant that makes it unsafe for drinking. Chemical substance such as sodium, iron, and manganese are the main pollutant of ground water. The lev el of concentration these substance determines the level of water pollution (Postel 91). In most cases, chemical pollution of ground water reaches severe levels making it unsafe for human consumption. This indicates that pollution is a major problem and a problem that threatens humanity. Pollution of ground water contributes to the scarcity of drinking water since ground water is the only alternative for safe drinking water that people have. Impacts of water pollution Pollution depletes water that is available for human consumption or for drinking. This is a problem of particular interest to developed countries. Despite being developed, people in these countries do not have access to drinking water due to pollution. India and China leads other countries in terms of water pollution and scarcity of safe drinking water. This is a contradiction since countries like China have abundant fresh water sources. Similarly, India has massive water resources despite its rivers being among the mo st polluted. Lack of safe drinking water in these countries is well indicated by the number of deaths that results from water poisoning (Cloete 104). It is estimated that in India 14, 000 people die annually due to water poisoning. The children are the most affected by lack of safe drinking water. Currently the country’s medical facilities handle over 1000 cases resulting from water related problems. Most of these cases are fatal and they cause most infant deaths. A survey carried by Habitat for Humanity on water bodies in US indicated that 47% of lakes in the country are at a severe state of pollution. In addition, 32% of bays and estuarine are polluted. This statistics shows that the countries suffer from acute water pollution a

Analysis of Local Government Finances in Multan District

Analysis of Local Government Finances in 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 à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" 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 (Economy Watch, 2010). 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 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 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 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 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 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 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, Budget White Paper, 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 issued by a city or municipal bodies. The bond holders receive Interest income. 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 federal aid payments, and future bond issuances; to cover irregular cash flows; me Analysis of Local Government Finances in Multan District Analysis of Local Government Finances in 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 à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" 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 (Economy Watch, 2010). 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 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 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 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 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 à ¢Ã¢â€š ¬Ã¢â‚¬Å" 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, Budget White Paper, 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 issued by a city or municipal bodies. The bond holders receive Interest income. 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 federal aid payments, and future bond issuances; to cover irregular cash flows; me

Determination :: essays research papers

Determination I am a very dependable person. When I start a project I concentrate and focus in it. I use my determination in all parts of my life. In school my determination has allowed me to achieve many academic accomplishments. In an engineering course I was given an assignment to design a house using Autocad. This house had to be designed to all of the state building codes. My teacher had set up many different requirements for the project. It had to be an original design with four different types of architectural plans. This entire project was due at the end of the semester along with the regular homework assignments. My determination allowed me to complete all these tasks in almost one half the time allotted. I received a 99.7% grade for this massive project. My determination is what dove me to its completion. My determination also is extremely important at my part -- time job. My job is to sell computers and many other business machines. Selling the computers and peripherals was not a problem, but when I started working I knew almost nothing about fax machines and copiers. I was determined to learn about these new machines so I read the magazines and listened to the representative to learn about the machines. My determination is what helped me to learn about these products so that I could share my information with the customer. Now with my expertise in copiers and fax machines I can answer almost any question that customers have and perform almost any type of service necessary on them. Determination again is what lead me to be ahead in my field of study and work. A good wrestler has to have determination. When I was at a tournament in January of 1996 I broke my shoulder blade. I was in the second and final match of the day when I broke my clavicle (I didn't know that it was broken until a week later). This happened on a Friday night, and I was upset that I had lost the chance for the championship by two points. I knew that I would be wrestling for third place the next day so I would have to shake off any aches or pains that I might have. I woke up the next morning and my shoulder was throbbing. I thought that the pain would subside if I stretched out a bit. Determination :: essays research papers Determination I am a very dependable person. When I start a project I concentrate and focus in it. I use my determination in all parts of my life. In school my determination has allowed me to achieve many academic accomplishments. In an engineering course I was given an assignment to design a house using Autocad. This house had to be designed to all of the state building codes. My teacher had set up many different requirements for the project. It had to be an original design with four different types of architectural plans. This entire project was due at the end of the semester along with the regular homework assignments. My determination allowed me to complete all these tasks in almost one half the time allotted. I received a 99.7% grade for this massive project. My determination is what dove me to its completion. My determination also is extremely important at my part -- time job. My job is to sell computers and many other business machines. Selling the computers and peripherals was not a problem, but when I started working I knew almost nothing about fax machines and copiers. I was determined to learn about these new machines so I read the magazines and listened to the representative to learn about the machines. My determination is what helped me to learn about these products so that I could share my information with the customer. Now with my expertise in copiers and fax machines I can answer almost any question that customers have and perform almost any type of service necessary on them. Determination again is what lead me to be ahead in my field of study and work. A good wrestler has to have determination. When I was at a tournament in January of 1996 I broke my shoulder blade. I was in the second and final match of the day when I broke my clavicle (I didn't know that it was broken until a week later). This happened on a Friday night, and I was upset that I had lost the chance for the championship by two points. I knew that I would be wrestling for third place the next day so I would have to shake off any aches or pains that I might have. I woke up the next morning and my shoulder was throbbing. I thought that the pain would subside if I stretched out a bit.

Macroeconomics Impact on Business Operations

Macroeconomics is reflection of performance and structure of economics of a nation or a region. Gross Domestic Produce (GDP), consumption, unemployment, inflation, international trade etc come in ambit of Macroeconomics. Whereas, microeconomic is about actions of businesses (firms) and consumers in determining demand- supply/ prices at market place. A Business Operation is very much part of Macroeconomic activities cycle. Other than Business Operation or ‘Corporation’, other key elements of macroeconomic cycle are ‘household’, ‘workforce’, ‘government’ and ‘financial market’. For illustration, following aspect of macroeconomics directly impact a business function Increase in consumption: Positive macroeconomics indicates healthy economy which means high consumption or growing demand for products. High market demand for a product leads to opportunity for efficient business operations, and growth in top line of the business house. However there are industry specific business cycles which may have certain lead/ lag with the overall macroeconomic health of region/ country. International trade: Incase government promote imports by local industry, there is adverse impact on related business operation as increase in intensity of local competition asks for business to redefine their business strategy. Whereas any sop extended in macroeconomic policy for increasing exports would provide bigger market to the business, asking for increasing capacities and manpower. Monetary Policy: Monetary policy is an important lever with government to control supply of money in the system. Tightening of money supply by fed / apex bank impacts a corporate/ business considerably. For a business operation to raise debt at lower interest rates, macroeconomics of the country must be in healthy shape. Countries like Russia, Brazil etc have used monetary policy other macroeconomic measures to contain galloping inflation effectively. In nut shell each nation use macroeconomic measure to keep good economy health, efficient business operations and well being of public. References: 1.  Ã‚  Ã‚  Ã‚  Ã‚   Olivier Blanchard (2000), Macroeconomics,. Prentice Hall 2.  Ã‚  Ã‚  Ã‚  Ã‚   Heijdra, B.J. and F. van der Ploeg (2002), Foundations of Modern Macroeconomics, Oxford University Press   

Laptops in the Classroom Essay

The essay â€Å"Laptops in the Classroom? No Problem† by Elena Choy, states that banning laptops in the classroom in not the answer. I agree with Choy because with laptops in a classroom, students can access the internet and this is a great tool for research and also a means of communication by using tools like chats, e-mails and forums. With the arrival of the internet we were confronted with new possibilities, challenges and uncertainties in the process of learning and teaching. How can students and teachers adapt to a learning process involving a technology that is becoming increasingly sophisticated, and more challenging? For me, teaching, in a broad context, is to select and organize information in order to transform it into knowledge. Laptops can facilitate individual and group research as well as the exchange of ideas between teachers, their colleagues and their students. Using laptops to access the internet provides students with an exchange of experiences, questions, materials, personal exchanges, both of whom are geographically near and far. Laptops can help teachers to better prepare their class by expanding the ways to teach, to modify the evaluation process and communication with students and colleagues. Choy lists many factors in favor of banning laptops in the classroom: Let me try to give a reasoned statement of my position, a statement that will take account of the contrary position. In fact, I’ll begin with what I take to be the arguments in favor of banning laptops. I believe the chief argument are these: (1) the upraised lids of laptops distract the instructor, and they often prevent the instructor from making eye contact with the students; (2) laptops distract other students, who cannot help but see what is on screens – for instance video games; (3) students who use laptops to take notes overly extensive notes, so they are doing stenography rather than thinking – rather, one might almost say, than paying real attention to the significant content of the course; (4) because they are so busy taking notes, laptops users tend not to participate in whatever discussion there may be in the course because they are too busy taking notes (Choy 272). Teachers need to be prepared to use laptops and new technologies in the classroom, because this will increase the performance of students and overcome their difficulties and the idea to â€Å"Ban laptops chiefly comes not from students but from professors [because] they are disturbed by the lack of â€Å"eye-contact† (Choy 273). Working with paper and pencil with student in the 21st century creates conflicts and in some situations can lead the student and teacher to reflect on and question the pedagogical practices, enabling a change in attitude of the teacher. For me, I believe that the ideal learning environment is one in which subject and object is in constant change, allowing the construction of knowledge of both. Currently there are several learning environments that are being developed and supported this interaction between the students and teachers like, and may be used both in classroom situations, so as to support all actions taken by teachers during the teaching process, as the record their difficulties, doubts, discussions, opinions, allowing them a constant construction and reconstruction of their actions and the teaching clues to its interventions. The technology used in school should be facing real problems and difficulties of the majority in order to improve the quality of education, linked to the objectives and principles of the â€Å"old school† ways of teaching. Society is increasingly technological every day and it is necessary to reform the school and the education in order to educated the student to master the new language used by the computer as well as the need for the teacher to perfect these new techniques. Choy states that there will come a day that may jeopardize the future of the relationship between the professor and the student. I come to a dangerous point, I think that the chief reason instructors suggest that laptops be banned is one that they fear that most students who use laptops are not taking notes, but are engaged in activities unrelated to the course – instant messaging, e-mailing, shopping, palying poker and so on (Choy 274). Unfortunately many teachers still do not know how to use the laptops; the first step is to learn how to do this because â€Å"if the instructor is so boring that that students use laptops to shop and to write letters, well when the laptops are banned the students will probably bring in crossword puzzles or exercises from other courses† (Choy 274) than something is wrong with the teacher. One must know what he can do, and then what to do with it. This does not mean that we know everything about laptops. First it is necessary to have certain knowledge with the most frequently used features such as the text editor, because the rest are learning a little bit every day. Also, learn to send and receive emails and surf the internet to know are prerequisites for anyone who wants to use the laptop in the classroom and learn to integrate the laptops as part of their lesson, in this way they can engage the students and keep their attention. We must remember that the laptop in the classroom will not replace teachers; it will only help the student in several ways, transforming the classroom into a stimulating and attractive environment for students to develop their reasoning and creativity, thus contributing to helping them become autonomous learners. To make good use of the laptop in the classroom, the teacher must prepare and plan their activities with the students so that the result of this proposed work is achieved with this new technology.

Explaining the Explanation Regarding than he

Explaining the Explanation Regarding than he Explaining the Explanation Regarding than he Explaining the Explanation Regarding than he By Maeve Maddox My post about the use of than as a preposition left a reader wondering about some of the grammatical terms used in the explanation: I’m†¦a bit unsure about the terms ‘demonstrative pronoun’, ‘conjunction’ and ‘preposition’ in this context. Could you please explain this a little more? The terms being asked about are from this statement: The OED has listings for than as a demonstrative pronoun and as a conjunction, but not as a preposition. However, it does include a note about the use of than as a preposition and states that this use â€Å"is now considered incorrect.† demonstrative pronoun English has four demonstrative pronouns: this, that, these, and those. Like any pronoun, a demonstrative pronoun stands for a noun. At the same time, it serves to point out or separate the noun it stands for from other objects: This is the one I meant. Those are yours. May I have these? Give me that! The OED entry for than as a demonstrative pronoun documents an obsolete use in which than was used where we now use that. preposition English has many prepositions. They are those little words that show a connection of some sort between a noun that follows it and another word in the sentence: That is the pen of my aunt. The preposition of relates aunt to pen, indicating ownership. The cat sat on the mat. The preposition on relates mat to sat, indicating a spatial relationship. The noun that follows a preposition is said to be governed by it. I sat by my father. The noun father is governed by the preposition by. When the word governed is a pronoun, the pronoun will be in the objective case: I sat by him. Him is the object form of he. conjunction Conjunctions are used to connect clauses or sentences: You may go with your friends after you have finished your homework. After is a conjunction introducing the second clause which tells when about the verb may go in the main clause. Conjunctions are used to co-ordinate words in the same clause: Take your books and your papers. And joins book and papers, words of equal importance. The conjunction than is used to introduce comparative clauses. The problem in the than he/than him controversy is that the second clause often remains unexpressed: Charlie is taller than I. You are kinder than he. English speakers of a certain age have learned to provide the missing clause mentally: Charlie is taller than I [am tall]. You are kinder than he [is kind]. Reader Rob Baker defends the use of the object form him after than in certain contexts: Sometimes than him is correct: She likes Johnny Depp more than  he (does). She likes Johnny Depp more than  him (more than she likes him). This is a valid defense of than him. However, the correctness of the second example depends entirely upon context. The speakers meaning of the him would be clear enough in conversation, but in writing, it would be ambiguous. It would also sound like nonstandard English. Another reader, Gloson, offers this suggestion: Just don’t use â€Å"than he† or â€Å"than him†. Simply just use â€Å"than he is†. This is sound advice. In writing especially, if a few extra words are needed to make ones meaning clear, why not use them? For example, the ambiguity of She likes Johnny Depp better than him, can be avoided by being specific: She likes Johnny Depp better than she likes Orlando Bloom. The fact that this is my second post to include a discussion of than he vs than him should be a clue that this distinction is in the process of breaking down. Until than/him becomes universally acceptable, writers are wise to consider their audience before following the conjunction than with an object pronoun. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:12 Signs and Symbols You Should Know75 Synonyms for â€Å"Talk†"To Tide You Over"

Decisions can change everything

Decisions can change everything Free Online Research Papers Life is about making decisions, some can lead to positive outcomes or negative consequences. A decision is a choice one makes to reach a final conclusion, one that can change outcomes like the path of life. On a daily basis one makes different kind of decisions, careless ones or more important ones; some can even be able to define life and its future. These decisions are always up to you but can be easily influenced by many factors. The level of pressure towards one choice has to do with the age as well, the younger the person, the less amount of â€Å"life† knowledge that the person has. Adults can defend themselves better than younger people, that is why teenagers can be easily influenced by society’s ethics and family’s beliefs versus what they think for themselves. Teenagers have a harder time at making decision since they are highly influenced by different factors. Society’s ethics are the beliefs that state the difference between right and wrong. They are the differences between what society approves and disapproves; this can be tested in several ways. As stated in the Allphilosophy website,† Right or wrong is relative. It is defined by the principles we share in common. The principles we share in common are the principles we subscribe to and are the principles that bind us.† These principals are taught to us in the different stages of life, but apart from that can be corrupted in a way by the diverse pressure surrounding us. One’s decision is life is influenced by ethics, for example, ethics declare that drugs are illegal. An EL PAIS article talks about a family with a teenage daughter, she is put into a â€Å"society’s ethics† situation. Her parents have been growing marijuana in the basement of her house and she is awake of it; she is between the right and wrong concept. In her situation she knows and has learned that her parent’s actions are illegal and for this reason she decides to turn them in. Her parents had important job positions in the United States, but their insensible decision combined with the daughter’s right move was the reason why they were sued. In this example, the daughter was clearly influenced by society’s rules and perfectly knew the differentiation between what is right and what is wrong in society. A conclusion by an adolescent can depend on various aspects; society can be one and normally leads the person to do the right thing. Family is the group of people that will always be there for you, even if the situation is harsh no one can eliminate that love that goes around, they will help you out and be by your side if everyone else leaves you aside. Among the different stages of life, the family teaches you vales and basically the way of living life. When one reaches the teenage part of life, family and parents have had a huge amount of influence and normally your actions and decisions you make are reflected on the way they have done it. Since they are the examples you follow and even make choices for you, the most common would be having the teenager turn out like them. In some cases, the family values contradict those of society; an example of this is clear in the story â€Å"The Barn Burning†, where the father is corrupted but it doesn’t influence the rest of the family’s decision. The fact that the father goes from town to town burning barns teaches the son a lesson. He does realize th at it is against the law and ethics but decides to stick to his father, not because he is right but because he is all he has. This is demonstrated when the son says: â€Å"I could run away on and on and never look back, never need to see his face again. Only I can’t.† the son could just run away but as he, himself thinks about later on, they are blood and blood should stick together at all time. In this case he son knows that he doesn’t want to turn out like his father but also values family, which complicates his decisions in life. As shown above, society and family are normally the two most influential factors, but the most dangerous one is the evolving mind of a teenager. Once a kid enters the teenager stage of life they become self center and think that they have some sort of â€Å"personal magic†. An adolescent normally only thinks about themselves and wants to experiment new things, this highly influences a decision in life; they tend to loose trust towards others and feel that nobody has felt their pain or love. Those symptoms and emotions can persuade some teens to react in a negative way. Another factor that can have a large amount of pressure on decision making is the â€Å"personal magic† that teens tend to think they own. By this, it would mean that in their point of view, no harm in any way can occur to them. A perfect example for it would be that many teenage girls have the possibility of being pregnant but not the one that thinks so, since she has that personal magic in her. The teen ager brain is not fully evolved at that age, and that is why the thoughts and false believes can also affect a decision made by an adolescent. In conclusion, there are many factors that affect the decision making of a teenager, the three main ones discussed are society’s ethics, family’s beliefs and the developing brain of a teenager as well. Decisions can be very important, specially since some are even life changing and that is why they have to be made carefully and in the right atmosphere, with no negative influence surrounding. Work sited Del Pino, Javier. Hay un Monton de droga encase. EL PAIS. 1998. Faulkner, William. Barn Burning. 1939. University of New Hampshire. Family Developing Fact Sheet. http://allphilosophy.com/topic/2048 Research Papers on Decisions can change everythingCapital PunishmentThe Effects of Illegal ImmigrationPersonal Experience with Teen PregnancyEffects of Television Violence on ChildrenThree Concepts of PsychodynamicIncorporating Risk and Uncertainty Factor in CapitalThe Relationship Between Delinquency and Drug UseRelationship between Media Coverage and Social andHip-Hop is Art19 Century Society: A Deeply Divided Era

Guide Of Writing Observation Essays

Guide Of Writing Observation Essays Winning Tips and Topics on Writing an Observation Essay In order for you to come up with an interesting observational essay, you should consider being a good listener and observer of situations. These two factors are essential in acquiring new information that could be a plus to your personal experience. Three concepts that each student should have in their memories to come up with a captivating observation essay are observation, interpretation, and tangible facts. The difference between a word wizard and a good observational essay writer lies on a students ability to come up with an excellent observation essay. All our body senses, sight, smell, taste, touch, and hearing are crucial towards the crafting of an observational essay. If you intended to impress your readers enough to make them come back for more, then purchasing personalized academic papers from reliable top academy writing websites in the United States might just do the trick. The outline Template for an Observational Essay The guidelines below will help you understand the outline of writing an observational essay to enable you to come up with a structure that will give your essay a logical flow of ideas. Personal Experience This aspect is the best way to describe the particulars of a situation since you have personally gone through the situation and you understand all angles about it. The connection created by your personal experience and the subject matter under discussion should be on a high level of order, as a way of ensuring you can share the experience with other on a deeper and understanding level. For this reason, you should ensure that you choose the topic of discussion carefully. For instance: having chosen a topic on how exhilarating biking while hiking is, make sure you describe related factual and statistical data about how it brings out the excitement in you.   However, if you have never experienced hiking while riding a bike, it will be difficult to share such an experience with your audience. Supporting your claim should always be based on personal experience about the subject of discussion. It’s even advisable to try such an experience, before writing the related observational topic. This way, you will gain more tangible information to share with your audience. It is important to know that note taking is a crucial part of sharing experiences; thus you should come up with reliable ways of writing down your experiences and recording them appropriately. From what has been recorded, you can begin doing a draft of your essay. Capture the whole process of your personal experience. For example, if its related to going to a stadium, mention going through security, locating your sitting position, watching the game and what emotions were provoked, and the feeling you felt when you were surrounded by a mob of angry fans whose team took a loss. Dont forget to note down the impressions and use criteria to rate aspects lie the general atmosphere, utilities at the stadium, the security box among other elements of your story. If you experience a modification in your personal intake for events that transpired, jot down notes about the change, and the time it happened. All your events should be arranged in chronological order to help you restructure your chain of events as you embark on writing your essay. Ask for a friends opinion about their personal experience of going to the stadium and not them down. This will help you have an informed view of events thus come up with a first-class observational topic. Create an outline A sketch of your work is important in ensuring that it is well-structured and there is a logical flow of ideas. It is useful to use just in case you face a challenge while restructuring your essay. The final draft can be changed, but bear in mind that you must adhere to the set outline. In case your teacher wants to see an outline, create a separate page that you can outline it for review. After this, if you are challenged with any other aspect, or you do not understand how to formulate an observational essay, do not hesitate to consult the various online professional services for assistance. Introduction In this section, you are required to provide a brief, but credible information about what the reader is about to read all through the article. Make sure you begin with a thesis statement which will address the points and arguments that you plan to address. After this, craft a catchy hook sentence that will grab the attention of your readers. It is also advisable to provide them with reasons as to why you chose that specific topic. After addressing the above aspects, your introduction part is now well composed and captivating to keep your readers glued to your observational essay/ The three body paragraphs At this point, the expressed points of argument in your thesis statement are each handled in its paragraph, with the addition of supporting evidence to give meaning and sense to your argument. Make sure that each paragraph or idea is presented as per the outline you created to give your observation essay more logic and concrete structure. Conclusion This section requires simplicity and a summative narrative about the topic of discussion. I stead of just doing a summary of your arguments, restate your thesis statement and appeal to it, as you use a call to action element to give the final input to finish up your paper with a strong impression to the reader. This will allow the reader to reason about your points of view and make a choice if they support still stand by their perspective. Through this, you have engaged your writers effectively and created a strong impression. The use of a rhetorical question will sum up the essay in exclusive style and ensure the audience is fully engaged. The final page should include a complete bibliography that included all the sources and references used. Editing and Proofreading After concluding the writing part of your essay, you should consider going through your work to remove any punctuation or grammatical that might appear. It will be more effective if someone else did it for you or submit it to a professional proofreading service that man college students use to ensure their work is ready for submission. The three aspects to consider in this section are: Grammatical errors Punctuation and spelling errors The distinctiveness of your observational essay Examples of Observational Essay Topics Organization and rich vocabulary skills are the two most important skills that you need to have in order to write a first-class observational essay. Bear in mind that your ultimate goal is to share your personal experience with your target audience. The following are useful examples of observational essay you can use: The dynamics of tattoo and body piercing Is tolerance an important trait to possess? Are video games capable of causing death? How important independence and freedom are Gaining knowledge and its impact on our lives Money and its meaning to an evolved world Sports and its contribution to developing leadership A chat with your favorite celebrity The thrills of biking while hiking Age-appropriate movies The most epic club in the city The flawless gift for a wedding or birthday How to define loyalty Can music provide a soothing healing effect? Success and achievement through professional writing Endurance and its effect on our daily lives Describing character traits of my favorite idol Winning Tips to Use in Writing an Observation Essay Laying down your work with a personal touch is important. Remember that your main goal is to share your personal experience and let the readers add it to theirs. Have a notebook and pen around you! This will ensure that you can jot down events as they happen to have a full view outlook of the experience. Dont use an unnecessary word to make your essay longer. Be brief, precise and straight to the point while addressing the outline content of your work. By reducing the use of introductory and transitional words, you gain to display a clear topic and thesis statement. While writing your observation essay, utilize your personal experience by using instances you personally went through in your life. This helps the readers identify themselves with your experiences and understand you better. There exist an association between a descriptive narrative and an observation essay, thus use human senses freely when need be. Provoke a reaction from the reader of one, if not several of their five senses. Always stick to being objective. Remember to include a bibliography page at the end. A point to remember: an emphasis on the importance of your topic is crucial and should utilize your personal experience. If you face by any challenge, or need proofreading and editing for your work, choose our academic writing help.

The Enhancing Community Health Essay Example | Topics and Well Written Essays - 1000 words

The Enhancing Community Health - Essay Example Presently, the consumers have been deciphering a greater inclination towards eco-friendly products and are also willing to pay more for these products, deciphering a quality concerned attitude rather than a price-centric motive. On the global context, individuals are immensely attracted to eco-friendly commodities for safety and health concerns. Subsequently, increased consumptions of eco-friendly products have assisted in maintaining the health of the community, which denotes that there might be a linkage between community health and the purchase trends deciphered by consumers to favor eco-friendly products (Connolly & Prothero, 2010). Correspondingly, the essay emphasizes on determining the impact of individual decisions in relation to eco-friendly commodity choices towards the health of the community. The demand for products and/or services if often argued to be depending on the needs as well as preferences of individuals in the worldwide market segments. Reflecting on the same concern, the report published by the European Commission (2006) signified that decisions of individuals are based on different factors, which commonly include product information and product preferences. The consumers are thus concentrated towards social and environmental developments due to increased concern of climate changes. Moreover, individuals are also perceived to make their purchase decisions based on safety and health factors that are attached to products and/or services. In this regard, the consumers in the worldwide market segments are encouraged towards consuming healthier as well as quality products (European Commission, 2006). According to Ahmad & Juhdi (2008), in the recent era, individuals are identified to change their lifestyle and are decisive in making purchases of products and/or serv ices for self-fulfillment. Individuals make purchase decisions of eco-friendly products due to increased concern towards environmental factors and their accountability towards its stability.