Innovation, Technology Essay Example | Topics and Well Written Essays - 4000 words

Innovation, Technology - Essay Example The objective of this paper is to determine whether technology significantly impacts the core strategies and organization of companies to the extent that it should be considered as the primary means of initiating innovation or development. For the purpose of this study, The validity of the statement will consider in both public as well private enterprises from small to large scale. In the course of the discussion, the research will also determine effective applications of technology, how it is changing markets and industries and the developing challenges for companies with its utilization. The application of technology necessitates a study of the relationship of productivity and technology. The debate on whether productivity paradoxes really do exist has become an issue for analysts and managers once more with the shift towards digitization. Consider the implications of the productivity paradox or the Solow computer paradox that Robert Solow theorized in response to the mechanization of clerical work. According to Solow that, "You can see the computer age everywhere but in the productivity statistics," (Greenan et al, 2002, p. 42). The productivity paradox implies that as technology is introduced to a system, in particular information technology, work productivity decreases (McGovern, 2001). If the paradox is to be accepted as true, then technology contravenes productive strategies. However, Dusharme (2001) points out that these impacts are part of the process of adaptation, similar to competency development learning curves. Furthermore, Suter (2007) points out that many companies have considered alternatives to techno-based strategies because of the cost of implementation as well as discrepancies in information literacy in international markets. In Tubbs and Schulz (2006) study, he concluded that lags in productivity in technology-related initiatives can be attributed to the lack of channels where the technology can be learned or used. Explanations for the decline in productivity pointed out the need for technology to be prevalent before it impacts productivity significantly. Thus, later adaptation to technology creates less vulnerability to productivity paradoxes: the implication is that later access to emerging technologies, with the assumption that there has bee growth in software and applications available, is a more viable choice to ensure productivity. Technology and Business Operations According to there should be a realization that the technology is a tool and the degree of its impact is dependent on other strategies (Womack et al, 1991). The bulk of technology adaptations and strategies have focused on information and communications technologies. Among the benefits that have been seen is the increase in communication and networking capacity technology provides (Insinga & Werle, 2000). For example, the utilization of VOIP (voice over internet protocol) operations has become critical in the management or trafficking PSTN calls locally and internationally as well as mobile communications; IP Multimedia Subsystems (IMS) are providing platforms for the incorporation of internet technologies with business operations; as well facilitated the actual interface of VOIP infrastructure with PSTN; and the rise of network societies, referring to online communities and feedback systems,

Management, Leadership and Change assignment 2 Essay

Management, Leadership and Change assignment 2 - Essay Example According to Aluya (2009), successful transformation would require 70 – 80 percent leadership and only 10 – 30 percent management. Failure to plan is planning to fail. The foremost reasons following the botched change process is the opposition to change (Bean, 2014). A triumphant change principal will engage the members in the change process, and with this participation, the change will be probable. The purpose of the report was comprehensively to scrutinize the transformational leadership that permitted Nokia Corporation to remain a market leader for decades. Another mystifying issue that inspired the research was the fact that Nokia products were facing stiff competition from their close competitors like Samsung yet it was many older than them. It should be settled that Nokia, having been established earlier, should have conquered the market due to customer constancy and high excellence merchandise that are customer-tailored, but this was not the case. There has been the change of leadership from transformational to Democratic leadership style. The research tried to demystify the impact that different leadership styles in organisations in terms of morale of employees, the relationship in the group and the consequent effects of changing from one leadership style to another. The research had a purpose of indicating how beneficial transformation leadership was to the company and showed why the change of direction to Democratic led to market failure of a once giant company. Collectively, the report exemplified that failure to cope with change leads to enormous letdown. 6 Transformational leadership has pragmatically been the preference for extenuating change in a managerial space. An organisation’s survival in the current economic landscape entirely depends on how suitably and adequately it assumes its strategies. The zenith of managers should be well informed of the changes that occur in the industry and rapidly conforms

Methods of Social Investigation :: essays research papers fc

Methods of Social Investigation Emma Woodmansee 'Describe how you would plan and undertake an investigation into why some of this College's students do not complete their degree courses.' (You have been given only 100 to finance the study; and one term's sabbatical.) Define the variables in the given title After a Research Statement has been formulated it is very important that the researcher defines any variables within it. A variable is any word whose meaning may be ambiguous or which could have several different meanings. This is a crucial stage in the planning process as a vague title renders any results at the end of the research without true meaning. In this case, the Research Statement is the given title ‘Describe how you would plan and undertake an investigation into why some of this College's students do not complete their degree courses.' Within this Research Statement there are several variables : ‘college's', ‘students', ‘complete' and ‘degree courses'. These variables will be defined as follows: `College's' We will take this to mean students at Royal Holloway and Bedford New College, University of London. `Students' Undergraduates on a first degree (excluding post graduates and so on). `Complete' Graduate `Degree courses' The course for which the student originally registered. By defining the variables above there can be no confusion as to the meaning of the Research Statement. This process also helps the researcher to focus on the group of people that he wishes to study. Decide on the purpose of the research Having defined the variables in the Research Statement, the researcher now needs to focus his attention on the purpose of the research, and consequently lay down the Research Objectives. This part of the planning process allows the researcher time to consider what he hopes to achieve from the research and ensures that the research represents his objectives. The purpose of our research is to identify the reasons for students failing to complete the degree course for which they were originally admitted (variables already identified). The results of the research would allow the college to take action to encourage students to continue their studies and could even be used to aid the selection process and perhaps prevent problems from the outset. This is the final purpose of the research. Who is to be studied The researcher needs to identify the group of people upon which to base the study. The process is made easier by the fact that we have already defined the variables in the Research Statement. The research group has been thus so far defined as those students of Royal Holloway and Bedford New College, University of London who did not graduate from the first degree course for which they

Rebirth of Art, Religion and Education in Europe

The â€Å"rebirth† of art, religion, and education in Europe is known as the Renaissance. During this time of rebirth, Renaissance thinkers dismissed the medieval period as a dark age of worthlessness. Instead, a style of classical age inspired a respect for order, perspective, proportion, and principles to the artist’s work. The Renaissance also had a time of rebirth in people’s religion and beliefs. The people became closer to God and began to worship Him in their own ways. There was a drastic change in education during this time also. A push for the citizen to become ducated became a big deal. Books were given out, any many libraries were developed in an attempt to educate their people(Bowman 325-330). The Renaissance truly changed the art work, religion, and education throughout Europe. The European art emerged from its medieval precedents during the course of the thirteenth century. Before this time European art work were based on fixed, conventional forms art. This showed figures as stiff and flat; it showed the objects as unrealistic and lifeless. The artwork did not show great detail. Landscapes were decorative but unrealistic. The artist no longer worked only on small paintings but broadened his work to masterpieces. Masterpieces would be a piece of art that sometime would take an artist his whole life to complete. Their masterpieces would be placed in cathedrals, on buildings and would cover entire walls and ceilings. Many of the paintings would tell a story, often from the Bible. The artist would spend years working to finish his masterpieces. Often he would die before completing the paintings all the The status of artists rose as they began to work more for nobility and the wealthy. No longer anonymous, artists developed personal styles and experimented adventurously with new techniques(â€Å"Renaissance† 1989). The use of color also was changed through the Renaissance. Europe was going through a time of dark colors and lifeless paintings. Scholars of this time knew that the color and paintings had to be changed. They knew that the painting had to liven up. They chose to develop new colors, colors that were brighter and full of life. The artist chose colors that would draw attention to their They also knew that they should adopt techniques to ake their work more realistic looking. Techniques such as perspective, proportion, and size was adopted. They would make their paintings appear as you would see them in real life, as if you were looking at the object not a The artwork that was produced took massive amounts of time. The artist would complete very few amounts of large jobs in his life time. Often a job would be to paint a cathedral. This included the ceilings, altar, walls, and the floor. The artist would spend countless years completing his job to perfection(Murray and Murray 12-14). The artwork was spread throughout Europe by paintings, sculptures and buildings. Artist would be well-known for their paintings. A patron would hire an artist and ask him to create a series of paintings or sculptures. The artist would be paid a great deal if he was loyal and worked hard for his patron(Murray and Murray 14). Artwork went trough a great change, but this wouldn’t be the only perspective that would be changed during the Renaissance. Religion also changed a great deal during the Renaissance. During the Dark Ages, which was the time eriod directly before the Renaissance, people began to drift away from Christianity. The Dark Ages sent many people into a time of depression. Artists sought ways to help people in their religious quest. They often would center their work around a religious theme. Their works would tell of Bible stories or pictures from the Bible. Religion became popular throughout Europe, and people began to worship on a regular basis. They would often visit the cathedrals many times a day to pray. People began to have a new respect for religion through artwork, writing, and song(â€Å"Renaissance† 1999). The cathedrals were really important to the people of Europe. The cathedrals were a magnificent sight to the people, and they thought that they cathedrals were a main part of worship. They often had lectures based on the stories that were told on the walls, floors, and ceilings of the cathedrals. The cathedrals were kept open by donations from families, similar to the offertory given in today’s society. Many of the families had a pew in the cathedrals dedicated to their families. The cathedrals were a main part of the worship of the people during this time(â€Å"Renaissance† 1999). Education also changed a great deal during the Renaissance. Books were written by authors during the Dark Ages, but to publish them one had to write the entire book over and over again because there was not a way in which to make copies easily. The Renaissance would change this forever. The scholars knew that to educate people, one had to come up with a way to distribute books. To write them over took too much time, and they needed a quicker and more effective way. The printing press was soon adopted by the people. In printing press, the letters in the book were laced on wooden blocks and a page was laid on the table. After all the letters formed all the words and were in place, the next occurred. Printers would then pour ink onto the blocks and stamp the pages. The words would be printed out on the page. After this was repeated for all the pages, they were gathered and bound together in a book. This made books become more popular and affordable by common people. Through this, libraries were formed, and people could obtain books easier. This allowed people to become more educated and literate(â€Å"Renaissance† 1999). The Renaissance was indeed a remarkable time period throughout Europe. It changed Europe a great deal and will be remembered throughout the future. Europe was suffering before this period and was in desperate need of a reformation. The Renaissance gave Europe just what it needed, a rebirth. Art work, religion, and education thrived through this period. The paintings and sculptures, in particular, were remarkable and illustrate great talent, â€Å"Renaissance is a word which is generally understood, but which few people would care to define very closely† (Murray 7).

Amargasaurus Profile

Name: Amargasaurus (Greek for La Amarga lizard:); pronounced ah-MAR-gah-SORE-us Habitat: Woodlands of South America Historical Period: Early Cretaceous (130 million years ago) Size and Weight: About 30 feet long and three tons Diet: Plants Distinguishing Characteristics: Relatively small size; prominent spines lining neck and back About Amargasaurus Most of the sauropods of the Mesozoic Era looked pretty much like most every other sauropod—long necks, squat trunks, long tails and elephant-like legs—but Amargasaurus was the exception that proved the rule. This relatively slim plant-eater (only about 30 feet long from head to tail and two to three tons) had a row of sharp spines lining its neck and back, the only sauropod known to have possessed such an imposing feature. (True, the later titanosaurs of the Cretaceous period, direct descendants of the sauropods, were covered with scutes and spiny knobs, but these were nowhere near as ornate as those on Amargasaurus.) Why did the South American Amargasaurus evolve such prominent spines? As with similarly equipped dinosaurs (like the sailed Spinosaurus and Ouranosaurus), there are various possibilities: the spines may have helped to deter predators, they may have had some kind of role in temperature regulation (that is, if they were covered by a thin flap of skin capable of dissipating heat), or, most likely, they may simply have been a sexually selected characteristic (Amargasaurus males with more prominent spines being more attractive to females during mating season). As distinctive as it was, Amargasaurus appears to have been closely related to two other unusual sauropods: Dicraeosaurus, which was also equipped with (much shorter) spines emanating from its neck and upper back, and Brachytrachelopan, which was distinguished by its unusually short neck, probably an evolutionary adaptation to the types of food available in its South American habitat. There are other examples of sauropods adapting fairly quickly to the resources of their ecosystems. Consider Europasaurus, a pint-sized plant eater that barely weighed a single ton since it was restricted to an island habitat. Unfortunately, our knowledge of Amargasaurus is limited by the fact that only one fossil specimen of this dinosaur is known, discovered in Argentina in 1984 but only described in 1991 by the prominent South American paleontologist Jose F. Bonaparte. (Unusually, this specimen includes part of Amargasaurus skull, a rarity since the skulls of sauropods are easily detached from the rest of their skeletons after death). Oddly enough, the same expedition responsible for the discovery of Amargasaurus also unearthed the type specimen of Carnotaurus, a short-armed, meat-eating dinosaur that lived about 50 million years later!

Financial Affairs Of Local Government Of District Multan - Free Essay Example

Sample details Pages: 16 Words: 4885 Downloads: 6 Date added: 2017/06/26 Category Statistics Essay Did you like this example? 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. Don’t waste time! Our writers will create an original "Financial Affairs Of Local Government Of District Multan" essay for you Create order 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 p rocess 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 peopleà ¢Ã¢â€š ¬Ã¢â€ž ¢s 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 governmentsà ¢Ã¢â€š ¬Ã¢â€ž ¢ 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 su bsequently in selected 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 à ¢Ã¢â€š ¬Ã‹Å"own source revenuesà ¢Ã¢â€š ¬Ã¢â€ž ¢ in order to provide efficient and effective service delivery as envisaged in devolution reforms. à ¢Ã¢â€š ¬Ã…“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 policyà ¢Ã¢â€š ¬? (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), à ¢Ã¢â€š ¬Ã‹Å"international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax ratesà ¢Ã¢â€š ¬Ã¢â€ž ¢. 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 à ¢Ã¢â€š ¬Ã‹Å"budgetary certaintyà ¢Ã¢â€š ¬Ã¢â€ž ¢ 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 à ¢Ã¢â€š ¬Ã‹Å"Tax and Non Tax Receipt Database Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" TMA Khanewalà ¢Ã¢â€š ¬Ã¢â€ž ¢ 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 friend ly 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 districtà ¢Ã¢â€š ¬Ã¢â€ž ¢s 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 districtà ¢Ã¢â€š ¬Ã¢â€ž ¢s control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 20 08-09), rendering the district to rely 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 governmentà ¢Ã¢â€š ¬Ã¢â€ž ¢s 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 governmentsà ¢Ã¢â€š ¬Ã¢â€ž ¢ 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. à ¢Ã¢â€š ¬Ã…“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; meet unanticipated deficits; and raise immediate capital for projects until long-term financing can be arranged. Long term bonds are usually sold to finance capital projects over the longer termà ¢Ã¢â€š ¬? (Wikipedia, 2010). This could be another potential resource that could be launched. Pakistanà ¢Ã¢â€š ¬Ã¢â€ž ¢s bond market is far behind the other emerging market in the region (Arif, 2006). Municipal finance in Pakistan, like many other developing coun tries, needs to be reengineered. While the smaller districts may not have a sufficient tax base, the larger municipalities are in a position to generate funds from pricing the services they deliver and by generating local revenue from direct taxation. The new devolution plan in Pakistan pre-empts local governments from raising funds in the capital markets. Municipal bonds are unheard of in Pakistan. Large municipalities, which have high-value assets, should be permitted to float bonds in open markets to finance development. The Capital Development Authority has recently announced an EOI calling for advisory services for launching of municipal bonds, results of which are to be seen. This could prove to be major source of fund for the local government and may provide an opportunity to fast track development efforts. The SBP has recently launched an Electronic Bond Trading Platform which would help develop bond markets by providing access to local and international investors. Amendment in section 120 of the PLGO 2001 would be required as a first step towards this process which bars the local governments to incur any debt. Citizen Community Board, an initiative to fuel development with focus on peopleà ¢Ã¢â€š ¬Ã¢â€ž ¢s needs and promoting public private partnership, lost its charm over the period of time. Initiatives sought to take place did not take place, results sought to be achieved were not achieved. The 25% equivalent of DGà ¢Ã¢â€š ¬Ã¢â€ž ¢s ADP and TMAà ¢Ã¢â€š ¬Ã¢â€ž ¢s ADP have been set aside over years and utilization has been very low. We propose that this fund be utilized for other development initiatives since the concept of CCB, to achieve its goals, would take a long time, especially due to capacity constraints with the government setup. The amount of funds available are District Government Rs 558 million TMA Rs. 324 million Total Rs. 882 million

Secret Sins Within The Works Of Hawthorne - 1424 Words

Dalton Harrison English 102 April 4, 2014 Essay#4 (1417) Secret Sins within the Works of Hawthorne Throughout all the writings of Nathaniel Hawthorne, one thing always reoccurs. What is this one thing? Well, it is secret sin. This Great American Writer of the Romantic era in literature had a firm grasp and understanding of human nature and what it means to be human. The darkness of Hawthorne’s writings come from his own observations of human nature and the treachery that we can commit either in front of others or in secret. A secret sin is nothing more than some sin you committed; but, you are the only one who knows. So it is something that isn’t known by the population. To understand Hawthorns obsession with secret sin we must look†¦show more content†¦From this sin came a very happy and energetic girl â€Å"Pearl†. So from the beginning, we see the sin that was committed. We only know half of who the sin truly belongs. â€Å"I thee to speak out the name of thy fellow-sinner and fellow-sufferer! Be not silent from any mistaken pity and tenderness for him; for, believe me, Hester, though he were to step down from a high place, and stand there beside thee, on thy pedestal of shame, yet better were it so, than to hide a guilty heart through life.† (Hawthorne 53) This is the first time we get a glimpse of guilt and the possibility that Dimmsdale is the fellow-sinner. As a preacher who speaks against sin, this is extremely hard for him. He wants to tell the truth but Hester won’t let him. This sin begins to completely consume one character the Reverend Dimmsdale. The guilt he feels drives him mad and causes him to carve an â€Å"A† into his chest and wonders the streets while asleep trying to let his sin be known. He even sits upon the gallows trying to tell people. The secret sin within this work was the sin of adultery not for Hester but her lover Dimmesdale. Throughout his works he speaks of different sins such is the case in the Ministers Black Veil. In Hawthorn’s works, the sin is usually center ed on those people that would have high moral values like preachers. This was seen in the Scarlet Letter and is seen again in The Ministers Black Veil, The secret sin in The Ministers Black VeilShow MoreRelated The Double Life Exposed in The Scarlet Letter Essay1497 Words   |  6 Pagestrue numerous times, in works such as Nathaniel Hawthornes The Scarlet Letter.   Minister and respected citizen, Arthur Dimmesdale, was perceived as an upstanding member of the community who preached the word of the heavenly Father. But before the public, he was only camouflaging his dark, hidden secret, which was the sole cause of his sufferings. Hawthorne successfully portrayed the personal agonies one would suffer by cowardly holding secrets within oneself.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Read MoreAnalysis Of The Ministers Black Veil By Nathaniel Hawthorne1549 Words   |  7 Pages The short story â€Å"The Minister’s Black Veil† by Nathaniel Hawthorne follows the minister Mr. Hooper whose simple change in appearance alters the very nature of his existence in society till his death. While his decision to begin to wear a black veil over his face ostracizes him from society, it also turns him into a more influential clergyman. With the symbolism of the black veil, Hawthorne makes a statement on the involvement of society in personal matters and the â€Å"black veil† that is present overRead MoreHawthorne’s Use of Allegory1545 Words   |  7 PagesThe Ministers Black Veil by Nathaniel Hawthorne is a short story that was first published in the 1836 edition of the Token and Atlantic Souvenir and reappeared over time in Twice-Told Tales, a collection of short stories by Nathaniel Hawthorne. The short story narrates t he events that follow Reverend Mr. Hoopers decision to start wearing a black veil that obscures his full face, except for his mouth and chin. Mr. Hooper simply arrives one day at the meeting house wearing the semi-transparentRead MoreA Synopsis Of The Scarlet Letter.Adultery Was A Moral Wrongdoing1601 Words   |  7 PagesAdultery was a moral wrongdoing and transgression in 1850. Hawthorne captured the essence of the events that could occur in any Puritan woman’s life after committing this sin from his own perspective of the topic, Hawthorne did this within a writing of his. The Scarlet Letter was written by Nathaniel Hawthorne in 1850. The Scarlet Letter is about the life of Hester Prynne and the other characters after she played a part in committing the sin of adultery. Hester partakes in moral trials throughout theRead MoreA Matter of The Heart Essay1446 Words   |  6 PagesSin is like an open sore that if left to fester will continue to grow worse not improve. Nathanie l Hawthorne examines this concept, as he seeks to connect with his reader. Many of his works revolve around a theme of sin and the effects it has on the mind, body, and soul. Sin is one of those permeating areas that has lasting consequences that affect all of life. Many characters in Hawthorne’s works go through their lives struggling as they try to cope with the guilt and shame associated with theirRead MoreThe Scarlet Letter By Nathaniel Hawthorne1536 Words   |  7 PagesAdultery was a moral wrongdoing and transgression in 1850. Hawthorne captured the essence of the events that could occur in any Puritan woman’s life after committing this sin from his own perspective of the topic, Hawthorne did this within a writing of his. The Scarlet Letter was written by Nathaniel Hawthorne in 1850. The Scarlet Letter is about the life of Hester Prynne and the other characters after she played a part in committing the sin of Adultery. Hester partakes in moral trials throughout theRead MoreHawthorne’s Use of Allegory1212 Words   |  5 PagesHawthorne’s Use of Allegory The Ministers Black Veil by Nathaniel Hawthorne is a short story that was first published in the 1836 edition of the Token and Atlantic Souvenir and reappeared over time in Twice-Told Tales, a collection of short stories by Nathaniel Hawthorne. The short story narrates the events following Reverend Mr. Hoopers decision to begin wearing a black veil that obscures his full face, except for his mouth and chin. Mr. Hooper simply arrives one day at the meeting house wearingRead MoreEssay The Power of Secret Sin in The Scarlet Letter1509 Words   |  7 PagesPower of Secret Sin in The Scarlet Letter    One of the main themes in The Scarlet Letter is that of the secret.   The plot of the book is centered on Hester Prynne’s secret sin of adultery.   Nathaniel Hawthorne draws striking parallelism between secrets held and the physical and mental states of those who hold them.   The Scarlet Letter demonstrates that a secret or feeling kept within slowly engulfs and destroys the soul such as Dimmesdale’s sin of hypocrisy and Chillingworth’s sin of vengeanceRead MoreThe Sin Within Us All. Sin Is Everywhere Yet Nowhere At1400 Words   |  6 PagesThe Sin Within Us All Sin is everywhere yet nowhere at the same exact time. Sin is inevitable yet many people believe they can combat it through their faith. Without faith, sin would consume anyone in its path. Even people of strong religious beliefs will continue to sin throughout their life. As stated in Romans 3:23, â€Å"for all have sinned and fall short of the glory of God.† Nathanial Hawthorne’s two literary pieces Young Goodman Brown and The Minister s Black Veil highlight the struggleRead MoreGothic Elements Present in Nathaniel Hawthorne’s The Scarlet Letter1310 Words   |  5 PagesPuritanism, sin and suspense and Gothic structure. The underlying theme within the novel suggests that sins of the past are unavoidable as they haunt the protagonist of the story. The Scarlet Letter is filled with gothic elements from the mystery of secrets that continue to haunt the protagonists and the uncertainty due to supernatural forces. There is also something uncanny about the plot as it is presented as a true event that had happened thus it is familiar yet the reader is unsure of it. Sin and the