Ralph Waldo Emerson and Pantheism Essay

During the 17th century the people were preoccupied with the belief that the world has a grand design and behind it is a designer who knows and sees all things. This belief was the mechanistic world view in which the designer being pertained to is God. God is the omniscient being, supreme in intellect as well as other aspects. Thus, everything that takes place has a reason and will ultimately lead to something of great lengths. While this theme was popular in the said era, it has been found that even earlier philosophers have already considered seeing a supreme being as the biggest decision maker for all the occurrences and existence. This supreme being is the unmoved mover as stated by Aristotle and the uncaused cause as according to St. Thomas Aquinas’ theory. One of the most popular analogies for this world view is the Watchmaker God analogy. The watchmaker God analogy is used for explaining the existence of God. In this analogy, the watchmaker is God and the watch being created is the world and all who inhabit it. The analogy states that as it is with making clocks, everything in the world was systematic. People exist in places because just like a missing piece, the clock will not function without it. Furthermore, just like a watch, thee world works by combined effort of the parts. Everything is mechanical and based on an intelligent design (Paley). Many people immediately accepted the said analogy especially during the 17th century because this was the era of scientific understanding, and rationality among all faculties of man is the most exercised. By the entry of new philosophers, however, a different world view was introduced. Ralph Waldo Emerson and his theory One of the famous theorist who emerged after the era of the mechanistic world view is Ralph Waldo Emerson. An essayist, poet, and a philosopher, Emerson’s argument became popular in the mid 1900s. Among his theories, transcendentalism earned him the most recognition. Transcendentalism is both a political and philosophical movement. Unlike the mechanistic world view in which man serves as a part of a clock with a very important role to play in order for the entire universe to function, transcendentalism promotes the individuality of a person. It states that the universe functions on its own and each aspect of the universe has a mind of its own, which it uses in order for continued existence. Transcendentalism also contradicts the theory proposed that God is the designer behind the intelligent design of the universe. Rather it states that God is one with the universe and as nature continue to evolve, so does god. Furthermore, Emerson implied that the higher reality is found not only by the usage of human reason but through sense experience (Emerson). From this, it may be gathered that Emerson’s theory directly contradicts the points of the mechanistic world view. The man upholds the power of individual intuition and the sense of self. Instead of accepting that God is the unmoved mover as expressed by Aristotle, he insists that God moves with the world. While the universe is indeed a grand design, Emerson argues that God is not just a designer who fixed people in a certain position. Rather god is present in all that exists. Thus, in being one with nature and all individuals, people are communing and being one with God, not just acting according to the design but purely based on innate confidence on the self (Emerson). Emerson as a pantheist From the given arguments of Emerson as oppose to the mechanistic world view, many conclude that somehow, the poet-essayist-philosopher is a pantheist. This hypothesis may be enforced by looking through the description of a pantheist. According to Owen, pantheism is the philosophy wherein God is believed to be one with the universe. The supreme being is identical with nature and all that exists. In addition, the philosophy insists that everything exists is only one being, which is God. Thus, communing with nature is communing with the supreme being. Putting this in parallel with the transcendentalism theory, Emerson claims that indeed there is God within all existing being. In addition, each being is not placed in a certain position by a designer, instead that person exists as through a person accord. God is not a designer behind everything but a part of the system, part of nature. This points that Emerson is a pantheist. Conclusion From the given facts, it may be drawn that the 17th century saw the emergence of powerful rational minds, which led to the acceptance of the mechanistic world view. This view insists that god is the designer of the complexity of the universe. This world view is put in an analogy called the watchmaker god, wherein God is the watchmaker and the watch is the entire universe. By the entry of the 19th century, however, the theory was contradicted by transcendentalism pioneered by Ralph Waldo Emerson. In Emerson’s theory, he argued that God is not but a designer but part of the entire design. This makes him a pantheist, given that pantheism proposes that God is part of nature, moves and evolves with it. This, completely agrees with Emerson’s theory and disagrees with that of the theories of the 17th century, which were founded on rationality. Works Cited Baym, Nina. â€Å"The Norton Anthology of American Literature†. 1998. Emerson, Ralph Waldo. â€Å"Transcendentalism: And Other Addresses†. 1923. Oxford. New York. Paley, William. â€Å"Natural Theology -Evidences of the Existence and Attributes of the Deity Collected from the Appearance of Nature†. 1802. Wilks and Taylor, London Owen, H. P. â€Å"Concepts of Deity†. 1971. Macmillan. London

Reading journal- Parvana Essay

The book Parvana is about an 11-year-old girl living in Afghanistan, under the extreme Taliban regime. The Taliban ban women from going outside without a man and Afghan women are forced to wear the burqa at all times in public. Her family lost almost everything due to the bombings/wars in Afghanistan. Her father sells their remaining family items at the market place and offers his service of writing and reading and documents for people to make a living. The story takes a twist as Parvana’s father gets arrested and put in jail because he attended collage in England. Parvana is forced to change her appearance, to look like a boy and help her family buy products from the market and also take her father’s place in the market to earn the family some money. Characterisation- is the process of conveying information about characters. Characters may be presented by means of description, through their actions, speech, or thoughts. Details of characterisation might also include descriptions of what a certain character wears, looks like, and smells like and so on. Parvana- is the main character in this book. She is a teenage girl living a tough life in a country where women don’t have rights. Her father calls her his little ‘Malali’. Parvana is a confident girl who never gives up hope. Father- He is an educated man, working in the marketplace as a letter reader/writer. Father needs to be accompanied by Parvana, as a bomb blew off his leg. Mother- Her name is Fatana, she is a loving and caring person who looks after the whole family. She is also educated and used to work for the women’s Afghanistan association before the Taliban took over. Mrs. Weera- She is an old PE teacher who worked with Parvana’s mother. She is a great and very helpful woman who comes to live with the family. She is an independent woman who pushes the family to fight harder and often compares life to the hockey field, describing the family as a strong team. Shauzia- An eleven-year-old girl, who also works in the market place and becomes Parvana’s best friend. Homa- A shy girl that Parvana finds hiding in a bombed house. The Taliban murdered her family and she was left to die on the streets. Parvana’s family and Mrs. Weera adopt Homa, as she slowly recovers. Setting- The setting is where the events/ story takes place. There may be more than one setting in a novel. The time of an event is also considered as a setting. This book Parvana takes place in Kabul, Afghanistan Theme- the main subject that is being discussed or described in a piece of writing This book is full of themes like courage, perseverance, friendship, adventure, and many others. But the most important theme in the entire novel is courage, As of Parvana’s determination and boldness that she is able to deal with the challenges she faces. It is hard to believe that the naà ¯ve eleven year old of the opening chapters becomes the courageous young adult that her family must rely on. This courage is first evident when Parvana decides to disguise herself as a boy and states, â€Å"In the end, it was really her decision†¦Ã¢â‚¬ËœI’ll do it.†Ã¢â‚¬â„¢ This shows us that Parvana realizes that her family is in desperate need and is willing to put herself in direct jeopardy for her family. Key concepts: Diaspora/Displacement- the voluntary or forcible movement of peoples from  their homelands into new regions Refugee / illegal migrants/ migrants/ asylum seekers- people who leave their country in order to escape war, persecution, natural disaster or just to live a better life. Emigrant/ immigration- an immigrant is someone moving into a country and an emigrant is someone moving out or away from a country. Dying or dead languages/ Mother Tongues- The Language that a person has grown up speaking from early childhood. Sub- cultures/ cultural landscapes- a cultural group within a larger culture, often having beliefs or interests at variance with those of the larger culture. Slavery- Slavery- is a system under which people are treated as property to be bought and sold, and are forced to work. Terrorism- the unofficial or unauthorized use of violence and intimidation in the pursuit of political aims. Women rights- Women’s rights are the rights and entitlements claimed for women an d girls of many societies worldwide Taliban- a fundamentalist Islamic militia; in 1995 the Taliban militia took over Afghanistan and in 1996 took Kabul and set up an Islamic government; â€Å"the Taliban enforced a strict Muslim code of behavior† People/ religion- the belief in and worship of a superhuman controlling power, especially a personal God or gods. Wars- a state of armed conflict between different countries or different groups within a country. Reference: Definition of key concepts War – definition of war by the Free Online Dictionary, Thesaurus and Encyclopedia.. 2014. war – definition of war by the Free Online Dictionary, Thesaurus and Encyclopedia.. [ONLINE] Available at: http://www.thefreedictionary.com/war. [Accessed 18 March 2014].   Thinking about why we read literature Peer ‘Interview’ -Why bother reading books? Books are not only entertaining to read once you get the right one, but extend your skills in so many areas including grammar and punctuation and spelling. They boost your imagination and your creativity, and also, in my opinion, give you a different outlook on the world depending on the moral and/or plot of the story. -How would the experience of life be different without books? The amazing thing about books is the community that revolves around them, and now with social media, sharing great books has never been easier. Books give knowledge, skills and creativity, so a world without books would destroy a large community of book worms and less creativity in people would be evident, not to mention the grammar and punctuation. -What does literature bring to the human experience that other activities cannot bring? Once you get really into a book, there is really nothing like it. The only thing I could compare to the experience of a good book is a movie. When I read a really good book, I have a mental image, almost a mental movie, rolling in my head all the time. I block out distraction and find myself gasping at the ink on the paper. -What kind of books have you been reading over the past year? I have not read as many books as I would have liked to in the last year, mostly due to being busy, but the books I have read have been typically ones aimed at my age group, such as late-teen fiction, mostly action genre. -Do you enjoy reading? Why/why not? I only enjoy reading when I get immersed into a good book, if the book doesn’t really grab me early on, typically in the first half, I do not enjoy reading it. -Does reading literature have much value to most young people now? I think young people such as myself think literature is no value to them, but they really don’t understand how broad the word literature extends. Most things they read on the Internet is literature such as quotes they find relatable or the latest celebrity gossip. -Why do teachers push students into reading fiction rather than just non-fiction? Fiction is a fresh change from the reality of non-fiction. Fiction has much more versatility in the way it can let the imagination run free and create a story in which grabs the reader -Why do so many cultures place great value on â€Å"literature†? Literature is shared and passed around and down through the decades, this is the same across any culture around the world, whether it is through the Internet as previously stated, or through Aboriginal dreamtime stories. -Will books survive this decade? Why/why not? I think books will never go out of fashion; they will always be available whether through the physical paper format or the electronic format. They are too much of a unique experience when you get into one to not survive the current decade. EXPLORING TEXTS Book Ellis, D, 2002. Parvana. 2nd ed. Kabul, Afghanistan: Allen & Unwin. Journal Abirafeh, L, 2003. The Impact of Religion on Women in the Development Process. CriticalHalf Journal of Women for Women International , Volume 1, part 1, 37-38. Newspaper Bengali, S, 2014. Taliban threaten to attack Afghan presidential elections. The Guardian, 10 March. Website No choice for Afghan girls brought up as boys. 2014. No choice for Afghan girls brought up as boys. [ONLINE] Available at: http://www.asafeworldforwomen.org/children/c-central-and-south-asia/children-in-afghanistan/2191-no-choice-for-afghan-girls-brought-up-as-boys.html. [Accessed 13 March 2014]. Other (Web article) Zavis, A, 2009. Taliban. Afghan corruption greases Taliban’s rise, [Online]. 1, 1. Available at: http://articles.chicagotribune.com/2009-11-21/news/0911210199_1_president-hamid-karzai-opium-trade-taliban [Accessed November 21, 2009]. â€Å"Once upon a time†¦Ã¢â‚¬  The Author of the book Parvana draws the reader into the book by putting them straight into the events of Parvan’s life. It makes the reader more and more  curious about her life and it makes the reader to read more. The story starts off at the market place where Parvana is whispering to herself â€Å"I can read that letter as well as Father can† (Pg9), she wouldn’t dare to say it out loud because the man next to them would not want to hear her voice nor doesn’t anyone else in the market! The Author then goes on to explain the harsh rules of the Taliban and how girls are not meant to be outside. The whole book is in a chronological order, it explains their history as we read. Where and when? The novel Parvana is set in Kabul Afghanistan. Afghanistan is located in the Middle East. Afghanistan has been at war since 1978, when American backed fighters opposed the soviet0backed government.  Before the U.S. invasion, before the Russian war, before the Marxist revolution, Afghanistan used to be a beautiful place.  One of a few American schools in Afghanistan shows just how stable the country once was.  The beautiful city of Kabul had become a city of ruins and bombed out buildings. Many buildings had become bricks and dust. The restaurants and stores were gone. The streets had many holes in them and caused people to fall. References How the city of Kabul changed . 2014. . [ONLINE] Available at: https://mkislibrary.pbworks.com/f/Breadwinner+questions.pdf. [Accessed 18 March 2014]. Characterisation (who?) Parvana Beginning Middle End Bewildering Brave Relief Dissatisfied Courage’s Excited Intelligent Strong Safe Proud Determined Accomplished Truthful Adventures Joy Parvana is a very joyful and a strong girl. She is a 13-year-old girl and nothing can bring her down! She is also a determined, hard worker. If she has something to say she will say it, she demonstrates this as she stands up to the Taliban by saying, â€Å"stop! Stop it!† (Pg44) and she said this to protect her mother. Through out the book Parvana grows stronger as a person, she went from a girl who barley had the guts to talk, to a person who was the source to the family and took care of everyone. Before the wars Parvana and her family were living in a good and a peaceful life. When the Taliban took over, the whole country suffered. The family’s  house used to be nice, and the parents had come from respected Afghan families. The house was large with servants, and many rooms. A bomb had destroyed the first house, and the family had moved many times until finally they all lived in one small room. Parvana and her friend came up with an idea of a portable â€Å"shop† by using trays to move their items around. But Money to buy trays, they did something revolting. Parvana took the decision to dig up bones from a graveyard to earn money. There are many other events like this that took part in her life. She loves making her own decisions, as you can tell she loves adventures. She has achieved many things, one being working to take care of her family. Parvana is always willing to help out and she is a kind-hearted person. Plot construction (what happens? When? Why? How?) The Events are not really too different from really life, most of the events that take place in the book still happens in Afghanistan. Parvana is a brave girl who stands up to the Taliban, Parvana and her mum were beaten up by the Taliban just for standing up for their rights. An event similar to the story took place last year, a girl was shot by a Taliban for speaking out and attending school. Plot structure: Is the sequence of events that make up a story, the plot usually begins with an exposition,  Subplot: Is the secondary strand of the plot that is there to support the main plot. A subplot usually involves supporting characters, takes up less of the action and has less significant events occur. Crisis – Critical event or point of decision which, if not handled in an appropriate and timely manner, a turning point and may turn into a disaster or catastrophe.  Resolution – It is the point in the stories plot line where the original conflict is solved. The problem in the story is resolved. Complication- complication means to have a problem that makes you have a decision between 2 things. Flashback – recalling of a previous event or happening to clarify a current situation in a literary work. It is used to create suspense in the story.  Climax- the most intense, exciting, or important point of in a novel/story.  Coda- Is the very last paragraph of a story or a letter which puts the story to an end. Basically the concluding section of a story.  Timeline of events that occurred in the book Parvana Perspective The topic I’m going to discuss is when I broke my curfew and came home late. My perspective towards it was that I just couldn’t make it any earlier and I missed the bus that’s why I was late. But my mum’s attitude towards it was that I broke her trust and disobeyed her by not getting home in time. Her belief was that I don’t value her trust as much as she does. First person narration- A point of view in which a story is narrated by one character at a time, taking about themselves. First-person narrators usually use of the pronoun â€Å"I,† as they are talking bout themselves. Third Person narration – Third person is told from an outside narrator’s point of view and it uses pronouns such as â€Å"he† or â€Å"she.† Omniscient narration- All†knowing’ kind of narrator, mostly found in works of fiction written as third person narrative. The omniscient narrator has a  full knowledge of the story’s and the unspoken thoughts of the various characters. The one event from my book that I choose was when Parvana and Shauzia, see thousands of people huddle into the stadium and watch the punishment of thieves where they got their hands chopped off. Watching this event through Parvan’s eyes was terrific, scary and unbearable, as they are kids and it’s a very harsh punishment. Watching this through the other men in the crowd was no too bad because they are used to it, they are used to the Taliban scaring them with events like this as they probably have seen worse before. References Definitions Literature Glossary. 2014. Literature Glossary.   Available at: http://www.shmoop.com/literature-glossary/first-person-narration.html. [Accessed 19 March 2014]. Theme is what the main idea is in the story. It’s the subject of the novel. Plot is what a story is all about. It’s the general idea on what the readers or viewers must expect to happen in the story. Parvana is full of concepts like courage, kindness, perseverance, friendship, adventure, and many others. In this novel there are a number of themes, but there are three more significant themes than the others. Courage is one of the most important theme in this novel, the determination and boldness that Parvana is able to deal with challenges she faces. A young eleven-year-old girl becomes the courage’s young adult that her family must rely on. The first sings of courage is shown when Parvana decides to disguise herself as a boy and says. â€Å"In the end, it was really her decision†¦Ã¢â‚¬ËœI’ll do it.†Ã¢â‚¬â„¢ This shows us that Parvana realizes that her family needs her and they’re in desperate need. Parvan’s behavior is courageous, as she knows that if the  Taliban catches her, she shall be punished, but knows that it is necessary because she is supporting her family. The second most significant theme would have to be kindness. Parvana is a kind willing person she treats others kindly, this includes family, friends and strangers. An example of one of her act of kindness is that when her sister Nooria was going to another city she decided to buy her a pen as a gift even though she did not have much money. Parvana had to work very hard in the market to earn the money she made. This demonstrates her kindness. Parvana puts others before herself, another example of Parvan’s kindness is her generosity towards strangers. Parvana found a girl named Homa she looked depressed and homeless. Parvana took a Homa to her house and gave her food, provided shelter, and comforted her as much as she could. Not many people would’ve treated a stranger as kind as Parvana treated Homa. The last most important theme in this book is war, as Parvana and her family is living in an area where war is going on and the every choice they make are based on the fact that war is going on. War has destroyed their life and their house, the main aim in this book is to get away from war and live a peaceful life. Packaging for Publication The cover design of Parvana highlights the main theme and the setting of the book as you can see its set in a Middle Eastern country as the two ladies besides Parvana are wearing a burqa and she looks like she is hiding from something. When deciding what goes on the front of your book you take into condensation the main theme and the plot of the book and the message your trying to get across to the reader, it also needs to be catchy enough. It should get someone who is walking past take their time to stop and read that blurb at the back of the book. The back should also have pictures to keep it looking exciting and not bland Referencing Article about an afghan girl shot down by a taliban Pakistan BANS memoir by Malala, the girl shot by the Taliban for going to school | Mail Online. 2014. Pakistan BANS memoir by Malala, the girl shot by the Taliban for going to school | Mail Online. [ONLINE] Available at: http://www.dailymail.co.uk/news/article-2497630/Pakistan-BANS-memoir-Malala-girl-shot-Taliban-going-school.html. [Accessed 18 March 2014]. Themes raised in Parvana What Are the Three Most Important Themes Raised by the Novel Parvana by Deborah Ellis? – College Essays – Kevinnathanael. 2014. What Are the Three Most Important Themes Raised by the Novel Parvana by Deborah Ellis? – College Essays – Kevinnathanael. [ONLINE] Available at: http://www.studymode.com/essays/What-Are-The-Three-Most-Important-430531.html. [Accessed 18 March 2014]. Book review Home – The Breadwinner by: Deborah Ellis. 2014. Home – The Breadwinner by: Deborah Ellis. [ONLINE] Available at: http://ss-thebreadwinner.webs.com. [Accessed 18 March 2014].

Family Narratives About Child Obesity Essay

A growing interest in psychological approaches to the treatment of childhood obesity has led to an â€Å"increased demand for insights into the psychological drives related to the development of obesity† and to the motivation in families with obese children (pg 183). Reports suggest that childhood obesity affects both the physical and the psychological health of the child, and the family is the main cause. There is very little research done on how to prevent childhood obesity. Children undergoing treatment for obesity are dependent on both the family’s practical (socio-economical and lifestyle) and psychological (emotions and attitude) support. Thus, the purpose of this research was to â€Å"elucidate aspects of the family’s interactions and its understanding of who has a weight problem, of whom the family feels ought to change their health-related behavior (diet and exercise)† (pg. 188) METHOD Participants From November 2001 to November 2005, 100 families with obese children participated in the treatment project. The families were to include a 10 to 12-year old child whose weight was more than 40% above the weight-to-height ratio for children, and the family was willing to participate for one and a half years in treatment. Children were referred from school nurses, teachers or practitioners. Each family participated in a one-hour introductory interview, with only 53 of the interviews actually being completed. Procedure There were three analyses that were comprised for the research: qualitative (family narratives), one for the families’ socio-demographic condition, and the third was the â€Å"ways in which the various narratives are represented in families from different socio-demographic backgrounds† (pg. 192). During the interview, participants responded to questions: â€Å"What does your family think are the causes to the child being overweight? Why do you (the child) want to lose weight (What is the motivation)? Who is going to change anything concerning the eating habits in the family? What is the education of the mother/father?† (pg. 199) Finally an analysis of the relationship between the described narratives and the three educational categories was carried out, based on their percentile distribution in the sample. RESULTS In the first part of the analysis attention was directed to whether or not a family mentioned causal factors that may have influenced the child’s weight development (internally). Factors claimed by a family as influencing the development of excess weight that are clearly causal explanations were diet, exercise, and psychology (comfort eating, boredom, etc.). â€Å"Almost all families (91%) stated that they had played a part in the development of their children’s obesity. Many of the parents (59% of the mothers and 22% of the fathers) had experience in trying to lose weight by dieting† (pg 201). The dietary factors specified by families as having played a part in the development of the child’s obesity was overeating unhealthy food. The second part was the external influences: The family claimed to have had no influence on the development of their child’s obesity. Narratives belonging to this area of research fall into three categories: genetics, previous illness, and incomprehensible (the family had no clue as to why their child was obese.). All families had a short-term perspective on motivation for wanting to change their child’s weight development. Most of the families who also had a long-term perspective on motivation belonged to the two groups with the highest educational level. ‘More than three-quarters of the families (78%) believed their child’s overweight to be a family problem and that the whole family must participate in lifestyle modification† (pg 204). Half of the families (54%) felt that the child must assume responsibility of exercising. DISCUSSION It is suggest that more studies be conducted, mainly due to the fact that most of the families that were studied had relatively short educations. Contrary to expectations, there was no association between the parents believing that they had no influence on their child’s weight development and their feeling that it was the child alone who must act and change its behavior.

The Welfare State Essay Example | Topics and Well Written Essays - 1250 words

The Welfare State - Essay Example The government realized that the state’s duty is to look after its citizens from birth to death. After its implementation, the government tried to facilitate whatever conditions favourable for the citizens. The present essay tries to analyse the meaning of welfare state in Britain. Further the essay shows how the government had tried to eliminate the ‘five giants’, as stated by Beveridge, for the development of welfare state. Moreover an evaluation is made on the strengths and weaknesses of the welfare state in Britain. Thus the essay is an attempt to throw light on the various aspects of the welfare state in the United Kingdom. The meaning of welfare state in UK: The idea of welfare state began in the year 1942. William Beveridge proposed the suggestions for making the country a welfare state. The Clement Attlee government was favourable for implementing the project of William Beveridge. The period of the government from 1945-1951 witnessed many of the welfare pr ogrammes for the people. It aimed to reduce the social inequalities and bring up social justice to all in the British society. The Attlee government was in support of the common people and so the implementation of welfare state made many people friendly programmes for the total developments of the people. ... 2-3). As stated above the nation has a great role to play for the wellbeing of the people. It should make programmes for the security and future of the citizens. It is the duty of the state to provide maximum programmes for child developments and health care. The educational requirements of the citizens are the duty of a welfare government. The concept of welfare state in relied upon the report of Beveridge. The report demands the destruction of five giants. Ken Browne in his Introduction to Sociology pinpoints that the development of welfare services aimed at the destruction of the five giants-â€Å"of Want (poverty), Disease (ill-health and lack of healthcare), Squalor (poor housing), Ignorance (lack of educational opportunity) and Idleness (unemployment), and the creation of a society in which each individual would have the right to be cared by the state from womb to tomb† (Browne 2011, p.383). When these five giants are reduced by the government to the lowest level, the so ciety is said to be in favour of the people. In analysing the implementation of the welfare state, it can be seen that the government had tried its level best to eliminate these five giants from the land. Thus in the history of Britain anyone can understand that the government is worth enough to be called a welfare state. UK as a welfare state and the analysis of five giants: To analyse the welfare state in Great Britain, it is worthwhile to make an evaluation of the five giants and the governmental policies to eradicate the giants from the society. In the UK, the government headed by the Labour party was ready to implement some of the suggestions of Beveridge and implemented a series of laws to protect it. It had many up and downs. It remained up to Margaret

Innovating Essay Example | Topics and Well Written Essays - 2500 words

Innovating - Essay Example Some of these factors include the cost of research, the nature of research and the potential for resistance by the various agencies. Both the normative and the constructivist have their own way of meeting these different needs and it is necessary to know exactly what an organisation is looking for. For an organisation that is looking to manage the risk and the cost of research, it might be necessary to use the normative process. On the other hand, those organisations, such as the military which are not concerned with the risk of failure or the costs can use the constructivist approach. This paper tries to compare the two approaches with regard to various factors of innovation. Normative approach has its advantages in the light of the creation, distribution and sharing of knowledge. In the academic world, and especially at the tertiary level, the normative approach to knowledge and innovation can be very useful due to several reasons. First, it is indispensable to understand that one of the most imperative things about modern knowledge management is the shared learning which means that knowledge is shared equally across the world. While innovation is something that should be free from the rigid standards, it is definite that it is dependent on the normative knowledge. Most innovators are people who have acquired the shared knowledge in a specific field of knowledge. To keep up with the demand of innovation that is necessary in the modern world, there is a need to have a well thought-out way of innovation. The modern world cannot depend on erratic and unexpected innovations for its development. In this regard, normative approach to innovation is very necessary to help in a guided innovation. Despite this, there are those who believe that normative approach to innovation is not the best way to go, but that a constructivist model should be used. Most of innovations done in the past were done in a constructivist

Financial Analysis of restructuring of Canada's Capital markets in Essay

Financial Analysis of restructuring of Canada's Capital markets in March, 1999 - Essay Example The agreement was implemented at the end f 1999 and in early 2000. As a result, the trading f senior equities was consolidated on the TSE, derivatives trading was transferred to the ME, and the ASE and the VSE, after merging to become the Canadian Venture Exchange (CDNX), specialized in the trading f junior securities. The rationale behind the restructuring was a desire to strengthen the overall competitiveness f the Canadian exchanges by reducing fragmentation. At the time, this was seen as especially critical, given the increasing globalization f markets and the growing competition between traditional stock exchanges and new trading mechanisms. In addition, the restructuring promised to eliminate some duplication and simplify trading rules and regulation, thereby contributing to lower costs for issuers, dealers, and investors. Finally, each exchange hoped to increase its expertise by concentrating its efforts on a specific segment f the financial market. The TSE is by far the largest exchange in Canada. At the end f December 2000, market capitalization on the exchange was $1,434 billion with 1,421 companies listed (the average issue size was almost $850 million). To put this in perspective, in terms f market capitalization f domestic companies, as f December 2000, the TSE was the eighth-largest equity exchange in the world, but it was 15 times smaller than the largest (US$770 billion versus US$11,442 billion in market capitalization at the New York Stock Exchange (NYSE)). The volume f activity on the TSE, like most other exchanges in the world, has surged in the last few years. In 2000, an average f 131,000 transactions was made each day, representing an average f 162 million shares for a total value f $3.8 billion. From 1998 to 2000, the number f transactions grew by a factor f 2.5, and the dollar value f trading and the number f shares traded almost doubled. The Canadian Venture Exchange (CDNX) officially commenced trading on 29 November 1999. Given its focus on small and emerging companies, the average equity market capitalization f the 2,600 firms listed on the exchange is relatively low at $5.7 million. Thus, total market capitalization was roughly $15 billion in December 2000, only 1 per cent that f the TSE. The structure f the Canadian equity market is continuing to evolve, following an agreement in principle between the CDNX and the TSE, under which the CDNX would become a wholly owned subsidiary f the TSE. Shareholders f both exchanges voted in favor f the merger in May 2001, and regulatory approval was granted in late July. The TSE and CDNX operate under a similar market structure. Both have a modified electronic auction/ order-driven market. The TSE market structure can be characterized as a modified continuous auction market because f the role played by two groups to support the trading process: registered traders and investment dealers. The role f investment dealers in the upstairs market is very important to the TSE, and it has grown over the years. In terms f value f activity, the share f upstairs trades has increased from 37 per cent in 1984 to around 53 per cent in 1996, f which 90 per cent were large or block trades (TSE

The Importance of Logo for any Organisation Essay

The Importance of Logo for any Organisation - Essay Example Logo Of Fila 11 Conclusion 12 Recommendations 13 Bibliography And References 15 EXECUTIVE SUMMARY The report explains the importance of logo for any organisation and how important logo is in communicating the offerings and values of the organisation to the target audience as well as the society. The report explains that the logo should be prepared considering different aspects and management should pay a lot of attention while deigning of logo. As logo is a critical marketing tool which is not changed every year therefore it is important that the management comes up with a logo that is able to reflect the existing and future offerings of the company, the industry in which is operating, the products and services that the company would like to offer, the values of the organisation and the brand image. It is very important that the logo of the company should be catchy, engaging and pleasing to the eyes of the target audience. The logo should be able to communicate important features or characteristics that differentiate the organisation from others. Importantly, logo should make the firm stand out and logo should look prominent when logos of other firms in the industry are compared. The report analyses the logo of Zara, a retailer that offers clothing and other accessories for men, women and kids. The logo of Zara and what it communicates to the people is studied and its logo has been compared with other logos in the fashion industry. Recommendations have been given in order to improve the logo so that it becomes more appealing and more engaging for the target audience. introduction Logo is a graphical image or icon or a trademark used by organisations to reflect their name so that people are able to recognize the organisation (Design, 2005). Logo is the identity of the business and organisations around the world spent a lot of time in designing their logos as logo reflect the company and a dull or a common logo would not be able to attract customers or help people recognize the brand (Williamson, 1994). It is important for organisations to differentiate their logo from others so that they are able to recognize at once when they glance at the logo (Rivers, 2002). Logo is considered as one of the most important marketing tools as it is used in different places like promotional tools such as brochures, flyers, advertisements, and other marketing material (Duffy, & Hopper, 2003). A good logo helps in communicating what the company is about and what it can offer to its customers whereas a poor logo confuses people and they are unsure what the company is about and what it could offer to customers (Olins, 2003). The shape, colours and how the name or logo is presented is important as it gives the idea of the presentation of the company and if an organisation have not focused on its logo which is the symbolic representation of the company, then how it could offer quality products to its customers (Pavitt, 2002). This report analyses logo of one of the firms in the fashion industry, Zara. The logo is Zara is confusing as it is not able to represent what the company offers. Selection of Logo Zara is one of the leading fashion brands in the international industry offerings variety of clothing and different accessories for people of all ages. The company has its he adquarters in Arteixo, Spain and it has been operating since 1975. Zara offers clothing products for men, women as well as kids. There are lots of variety available for each group of people as one can find jackets, sweaters, blazers, shoes, jeans, shirts, t-shirts etc (Tiplady, 2006). Zara has been described as one of the most innovative retailers internationally by Louis Vuitton (CNN, 2001). As it has been claimed that Zara is one of the most innovative retailers therefore the company should have a logo that could

Response to Coments on DQ1 Hunt and DQ2 SmithW11 Essay

Response to Coments on DQ1 Hunt and DQ2 SmithW11 - Essay Example Another great attribute about learning about accounting is that that knowledge can be used to improve a person’s ability to analyze investment opportunities. By analyzing the four basic financial statements a person can perform a good assessment of whether a company is doing well or not. DQ2 I want to congratulate you on your career aspirations of pursuing an MBA to become a manager in the hospitality industry. The use of accounting is very important to effectively run a hotel operation. Accounting can help the manager determine what are the fixed and variable costs of the operation. Based on that information the manager can determine the needed occupancy rate for the hotel to exceed the breakeven point in order to make a financial profit. Having knowledge about GAAP is very important and has lot of practical uses. A few years my brother who is an accountant learned about an accounting change that drastically affected the financial results of some companies including VTSS. Due to the accounting change the value of the stock went up for $0.35 to over $4 in less than 6 months. Accounting knowledge is very useful to make investment decisions. References Luc.edu. Accounting Trivia. Retrieved June 14, 2011 from http://www.luc.edu/sba/accounting_trivia.shtml

Risk and quality management Essay Example | Topics and Well Written Essays - 2500 words

Risk and quality management - Essay Example Tutor Signature: Date: Task 1 Introduction The following report includes the description of the term quality management and the term risk management. The report also includes the description of importance of these concepts at different stages of a project. The report also includes the description of BS ISO 10006-2003 and its adequacy with respect to the different stages of a project. The report also includes the suggestion as how this standard can be improved. Finally a conclusion has been drawn on the basis of the overall analysis. Quality management Quality management can be said to be the process of management of the quality of the project under consideration. Quality management has different definitions with respect to different businesses and processes. A project can be said to be a temporary endeavour having a defined beginning and end, which is undertaken with predefined objectives and goals, so it is vital for the effective attainment of objectives to manage the quality of th e project. The main aim behind quality management is to attain all the project objectives and goals by effectively honouring the preconceived constraints of the project and managing the quality of the objectives or results under consideration (Kerzner, 2010). ... Risk management Risk management can be said to be a simple process of identifying, analyzing, and responding to the factors associated with risks during the life of the project under consideration. Risk management, in simpler terms, can be said to be the controlling of the risk factors and the possibilities of the risky events and handling them in a proactive manner rather than in a reactive manner. Risk management includes two steps: the assessment of risks and the control of risks. The risk assessment is the process performed at each level of the project; the control of the processes is performed at stages when the implementation is done and the performance is derived from the standards set. Risk management is the vital step which needs to be performed at each stage of the project, so that the project can be accomplished with the available resources and so that the prescribed objectives can be achieved (Maylor, 2003). Prince 2 (Projects in Controlled Environment) This is a process- based method, which is highly effective in the management of projects. This is a de facto standard, which is extensively utilized by the government of UK and is also used in the private sectors for the management of the projects. The PRINCE2 provides greater control of resources, and this also helps manage the project risks and business risks in a more effective manner. PRINCE2 aids in several areas of project management: the justification of the business or project purpose; defining of the organization structure which aids the project management team; planning-based approach; emphasis on the project by dividing it into manageable and controllable stages and by outlining its specified structure. This method is highly

Organizational Performance Management Essay Example for Free

Organizational Performance Management Essay Healthcare organizations have differences and similarities across the board. Some healthcare institutions are faith based and will not allow for some procedures. Others provide small procedures and vaccinations. Some healthcare facilities are for profit and others are non-profit. While other health care providers only take certain types of insurances, either government funded or privately funded insurances. The Mayo Clinic is large not for profit operating healthcare provider and healthcare research entity. They provide a vast array of services in the United States from diabetes to cancer treatment and research. The Mayo Clinic has a worldwide reputation and standard that continues to receive accolade and awards. The Mayo clinic has received the Joint Commission’s Gold Seal of Approval. This award is given to organizations that demonstrate the highest dedication to improving and providing patients with best quality of care. The Mayo Clinic takes pride in being able to provide the highest level of care and to also maintain it. The Mayo Clinic has established a department to manage any infraction that may hinder its goal of achieving this standard it has set forth (Mayo Clinic For Patients, 2013). The Mayo clinic has to maintain a standard that is consistent with the reputation that they have established for themselves through risk and quality management. The Mayo Clinic has a compliance and integrity program established to reinforce safety. This program is put into place to monitor the overall business practices and to ensure they are being conducted with integrity. The program puts a ll policies and procedures under one chain of command so that they can be monitored and used as a means of communication for employees. The compliance office oversees the directing and receiving of reports, questions, and concerns about the care provided. The Compliance Office works with all department heads and stakeholders to ensure regulations and requirements are met (Integrity and Compliance Program, 2011). They also establish furthering education so that employees are up to date on current rules and regulations. The compliance office is open to receive any and all violations reports. The violations are investigated thoroughly. This program ensures that the company is able to provide statements in relation to its business practices, current and forthcoming law changes, and to protect itself and staff from any civil or legal issues. The integrity and compliance program applies to all individuals who work in any capacity at the mayo clinic from main stakeholder to students and volunteers. Workers are expected to report any violations that are suspected or otherwise known (Integrity and Compliance Program, 2011). The compliance program offers an open door policy and protects its employees from retaliation. The purpose for this office is to identify violations that are against company policy and the company and its employees to be civilly liable, and criminally liable. Each Mayo facility has a compliance officer on staff to ensure its compliance an d integrity program is being fulfilled. Compliance officers are responsible for investigating suspected violations. Each employee is required to take a compliance-training course to ensure that they know what is expected of them when they witness, suspect, or commit a violation. The compliance program further educates new employees on the standard in which Mayo conducts business. The current state of providing healthcare is ever changing and the Mayo Clinic has to stay one step ahead and ensure that their employees are properly educated in all aspects of healthcare laws (Integrity and Compliance Program, 2011). Abrazo recognized as 2011 as Best in Arizona by U.S. News and World Report, One of the Best in Phoenix, ranked #12 for the Arrowhead Hospital are a few of its great recognition as an great health care organization. The Joint Commission name Maryvale Hospital for heart attack, heart failure, pneumonia and surgical care as â€Å"top Performer†. The American Heart Association and American Stroke Association awarded The Sliver Plus Achievement Award for 2012 and 2011 to Phoenix Baptist Hospital and the Arizona Quality Alliance awarded Arrowhead Hospital in 2012 for Excellence. Abrazo Health Hospital has done and continues to contribute the best qua lity care in the valley for its community. Maintaining a fact sheet that include Medical Group, Health Institute, School-Based Health Centers, an Emergency Center in North Peoria, and providing health plans for those who need help in these areas. Abrazo has also contributed to many charitable organizations in the Valley. Like the American Heart Association, Susan G. Komen, YMCA, Leadership Council, and many high schools. They continue to provide information to the community and continue huge amount of support to the American Heart Association, Community Education and Outreach, Fire Service Leadership Conference, Keogh Foundation, School-Based Health Centers, Susan G. Komen, Race for Cure, The Legacy Backpack Buddies, and the Valley of the Sun United Way. Abrazo Health is part of the Nashville-based Vanguard Health System who embraces non-profit health care systems and serves as a bridge for these non-profit organizations to connect, serve as a business partner to for-profit corporation. The Vanguard Health System and Abrazo Health continue to provide top quality care in affiliation with board certified physicians, nursing professionals and well-trained staff, all who were recognized by national organization that share the same values in patient care. Showing Distinguished Awards from American Heart Association, Arizona Quality Alliance, The Joint commission, and named â€Å"Best in Phoenix† by U.S. New and World Report, Abrazo leads in the healthcare industry with a fantastic reputation. Another organization’s risk and quality management that finds themselves in a unique situation between providing the best resources possible to the community and regulation is the Southwest Autism Research Resource Center. The Southwest Autism Research Resource Center, also known as SARRC, is a non-profit, community-based organization that conducts research and distributes information, as well as supports individuals with autism and their families. In 2009, SARRC conducted 250 training and orientations, as well as offered information and services to students and staff in 90 Arizona schools. All of the services they offer are of highest quality and evidence based (Sarrc, n.d.). Autism touches on a broad spectrum of conditions and behaviors. In order to provide support for this spectrum, SARRC performs and receives research from many doctors as well as developmental psychologists. Performance is monitored by how the varying levels of success the therapies have on developmental delays such as feeding, speech, and social skills. Autism touches on a broad spectrum of conditions and behaviors. In order to provide support for this spectrum, SARRC performs and receives research from many doctors as well as de velopmental psychologists. Performance ismonitored by how the varying levels of success those therapies have on developmental delays such as feeding, speech, and social skills. For SARRC, the main regulatory body that effects accreditation on research and treatment is the Arizona Board of Psychologist Examiners. By following the guidelines set by the Arizona Board of Psychologist examiners, SARRC will be in compliance and be able to perform at expectations above the high standards set by the board. They also have to make sure that they are following regulations set forth by the U.S. Food and Drug Administration. Some of these regulations include the use of electronic records, protection of human subjects, informed consent, and specific safeguards for children. By continuing partnerships with doctors and researchers and following the guidelines set by the regulatory board, SARRC can focus on becoming the center of choice for those seeking assistance Autism spectrum disorders. This will help improve overall organizational performance. The most important part of an organization is to make sure everyone at all levels is working toward a unified goal. Some levels of the organization may have other compartmentalized goals, but overall the message should be clear. Leadership should set the expectations of all incoming employees, but all employees should have a way of giving feedback to leadership on how they feel the organization is progressing to its goal. Staff needs to know that without compliance and accreditation guidelines the organization cannot survive, much less thrive on the assistance it provides to the community. The goal is to have a majority of the staff believe in the direction of the organization and for the organization to listen to its employees. Compliance and regulation set the tone for risk and quality management systems in an organization. Certain aspects may help or hinder performance depending on the particular regulations set by the state. With the guidelines in place, quality management can gauge whether exceeding these standards would help the organization. Besides the level of service provided in quality management, risk management dictate that these actions are responsible from a fiduciary standpoint. Nonprofit organizations aren’t in it to make the big bucks per se, but they still are a business that needs to run and pay employees, facilities, and other services provided. Abrazo Health offers a broad range of medical services, internal medicine, general surgery, cardiology, orthopedics, mother and infant care, diagnostic imaging, and emergency service. Mayo clinic offers cardiology, diabetes, and neurology surgery. SARCC focuses primarily on autism research. Abrazo departments are strictly viewed by the board members to ensure safe and quality care is being provided. Abrazo has over 5,000 employees, 600 volunteers and 2,000 affiliated physicians, and are located all over the Phoenix Valley. The Mayo Clinic is somewhat nationwide with its main facilities in Minnesota, Florida, and Arizona. The Mayo Clinic staffs and employs around 61,000 employees. The mayo clinic also has a research department and an accredited medical school established to train medical professionals and student medical doctors (Mayo Clinic facts – 2012, 2013). Abrazo Health Hospital has five acute who are all accredited by The Joint Commission (TJC) who have accredited hospit al for more than 50 years. Arrowhead Hospital, Maryvale Hospital, Phoenix Baptist Hospital and West Valley Hospital are recognized as a certified Primary Stroke Center and are a part of the Abrazo Health Hospital. All three of these organizations are not for profit. Each facility has its own purpose and mission statement. Not all healthcare facilities are the same as they provide care in their own way established from their own standards and levels of care. Each has a common goal in providing the highest level of care in any treatment they provide. Each has the tough task of always having to update their quality and risk management goals to meet the demands of the public and reimbursement agencies along with maintaining their accreditations. Quality and risk management have to be proactive and stopping incidents before they start. Incidents cost organizations financially and in the long run take away from the level of care that they are trying to provide. References Abrazo Health. (2013). Retrieved from http://www.abrazohealth.com/home.aspx Integrity and Compliance Program. (2011). Retrieved from http://www.mayoclinic.org/mcitems/mc2500-mc2599/mc2570.pdf Mayo Clinic Facts — 2012. (2001-2013). Retrieved from http://www.mayoclinic.org/about/facts.html Mayo Clinic For Patients. (2013). Retrieved from http://health.usnews.com/besthospitals/area/mn/mayo-clinic-661MAYO/for-patients SARRC. (n.d.). Retrieved from http://autismcenter.org/about_sarrc.aspx - University of Phoenix Material Organizational Performance Management Table After you have completed your individual research on your chosen type of health care organization, collaborate with your Learning Team to complete this table. Then, refer to this table as you collaborate to write your paper. Include this table as an appendix to your paper. Fill in the necessary information in each cell, but be as succinct as possible. 1. Provide names of or links to specific organizations. Summarize key products or services provided by each type of organization and identify the primary customers they serve. Organization One| Organization Two| Organization Three| MAYO Clinichttp://www.mayoclinic.com/The Mayo Clinic is a non-for-profit worldwide organization that is dedicated to medical care and research. They employee Doctors from all practices and utilize their expertise to work together for the better of the patients. The Mayo Clinic also has school for furthering education for medical professionals. They treat over a million people a year. Their mission is to provide care and let people care for themselves. They provide up to date information and methods for their patients and website | Abrazo HealthCarehttp://www.abrazohealth.com/home.aspx Abrazo Health offers a broad range of medial services, internal medicine, general surgery, cardiology, orthopedics, mother and infant care, diagnostic imaging, and emergency service. Providing new standard care and over 5,000 employees, 600 volunteers and 2,000 affiliated physicians. They are located all over the Phoenix Valley. | Southwest Autism Research Resource Center (SARRC)http://autismcenter.org/default.aspxSARRC is a non-profit, community-based organizations that conducts research and distributes information, as well as support for individuals with autism and their families. In 2009, SARRC conducted 250 trainings and presentations, as well as offered information and services to students and staff in 90 Arizona schools. All of the services they offer are of highest-quality and evidence-based. | 2. Outline the overall content of the major regulations, accreditation requirements, and other standards that affect each organization. Provide the title, section, parts, or subparts or the numbering system and so on of the specific regulations or accreditation requirements. For example: Use of electronic signatures in electronic medical records is equivalent to handwritten signatures on paper; FDA regulation; Title 21 CFR Part 11, Subpart C,  § 11.200 Electronic Signature: http://www.accessdata.fda.gov/scripts/cdrh/cfdocs/cfcfr/cfrsearch.cfm?cfrpart=11 Organization One| Organization Two| Organization Three| Mayo Clinic and its website are accredited through the Joint Commission. The Joint Commission overseas hospitals that receive Medicaid reimbursements. The Joint Commission has also accredited the Mayo Clinic in its Advanced Stroke Center. Commission on Accreditation of Rehabilitation Facilities (CARF) has accredited Mayo Clinic for their inpatient rehabilitation programs.CEO Cancer Gold Standard Accreditation.Breast Clinic has received the National Accreditation Program for Breast Centers (NAPBC), a program administered by the American College of Surgeons.-Educational Accreditations Mayo Clinic’s College of Medicine, is accredited by the Accreditation Council for Continuing Medical Education (ACCME) which provides continuing medical education for physicians. Mayo Clinic College of Medicine designates these educational activities for category 1 credits toward the American Medical Association (AMA) Physicians Recognition Award.College of Medicine, Mayo Clinic, has achieved Accreditation with Commendation – which is the highest level of recognition offered by ACCME.| Abrazo Health Hospital and the five acute are all accredited by The Joint Commission (TJC). The Joint Commision have been accredited hospital for more than 50 years. Arrowhead Hospital, Maryvale Hospital, Phoenix Baptist Hospital and West Valley Hospital are recognized as a cerified Pimary Stroke Center and are apart of the Abrazo Health Hospital. Also recognized as 2011 Best in Arizona. U.S. News and World Report, One of the Best in Phoenix, ranked #12- Arrowhead Hospital.TJC top Performer- Marvale Hospital for heart attack, heart failure, pneumonia and surgical care. American Heart Association and American Stroke Association- The Sliver Plus Achievement Award for 2012 and 2011 to Phoenix Baptist Hospital.Arizon a Quality Alliance- Award for Excellence to Arrowhead Hospital in 2012. Abrazo Health Hospital have done and continue to contribute the best quality care in the valley for years. | Use of electronic records and electronic cignatures Title 21 CFR Part 11 http://www.accessdata.fda.gov/scripts/cdrh/cfdocs/cfcfr/CFRSearch.cfm?CFRPart=11 Protection of Human Subjects Title 21 CFR Part 50 http://www.accessdata.fda.gov/scripts/cdrh/cfdocs/cfcfr/CFRSearch.cfm?CFRPart=50 Informed ConsentTitle 21 CFR Part 50.25 http://www.accessdata.fda.gov/scripts/cdrh/cfdocs/cfcfr/CFRSearch.cfm?fr=50.25 Safeguards for ChildrenTitle 21 CFR Part 50.55 http://www.accessdata.fda.gov/scripts/cdrh/cfdocs/cfcfr/CFRSearch.cfm?fr=50.55 | 3. Highlight the effect of each organization’s regulations, accreditation requirements, and other standards on the risk- and quality-management functions and activities. Organization One| Organization Two| Organization Three| Mayo Clinic has a standard of practice, therefore they need the highest of accreditations. They have to maintain their level year round to not only their patients but also their employees. Risk management has to assess any and all possible issues that could cost the company money and loss of productivity due to fines, and employment turn over. Quality management has to ensure that all employees are up to date on education and changes in regulations and procedures. The accreditations aloow the Mayo Clinic to conduct certain researches and also certain procedures such as brain and cardio surgical procedures. Without the accreditation they would not be able to perform said procedure and therefore lose money. | Abrazo Health has 5 acute hospitals in the state of Arizona. Arrowhead, Maryvale, Paradise Valley, Phoenix, and in West Phoenix. Each providing a broad range of medial needs and working with the Arizona Heart Hospital and leading a great reputation in the cardiovascular department. Abrazo has been rewards on numerous occasions which has lead the organization to continue to provide great quality care all over the metropolitan area of Phoenix Arizona. Abrazo Health maintain a fact sheet which include Medical Group, Health Instutute, School-Based Health Centers, an Emerg ency Center in North Peoria, and providing health plans. Abrazo has also contributed to many charitable organizations in the Valley. Like the American Heart Association, Susan G. Komwn, YMCA, Leadershio Council, and many high schools., they continue to provide information to the community and continue huge amount of support to the American Heart Assoication, Community Education and Outreach, Fire Service Leadership Conference, Keogh Foundation, School-Based Health Centers, Susan G. Komen, Race for Cure, The Legacy Backpack Buddies, and the Valley of the Sun United Way.| Since SARRC is a non profit research organization located in Arizona, not only do they have to comply with non-profit laws but also the regulation of the Arizona Board of Psychologist Examiners. This board of examiners regulates how employees of SARRC are licensed to perform work with children and the education they need to keep licenses up to date. From a risk standpoint the board ensures that SARRC employees are li censed to give psychological treatment to children and to use safe methods. This also helps SARRC maintain high quality as the research techniques used exceed the Board of examiners qualifications as per SARRC programs (http://autismcenter.org/programs.aspx)| 4. Specify components of performance-management systems—policies and procedures, self-audits, benchmarking, complaint management, corrective or preventive action, education and training, communication, and other mechanisms—to be used by each organization. Organization One| Organization Two| Organization Three| Mayo Clinic has a compliance department and employs compliance officers that ensure policies and procedures are being followed accordingly. Compliance officers investigate all forms of complaints and work with department directors and managers to manage investigations and look for ways to stop these issues before they start. Education is developed through past incident along with present and future policy and law changes.| Abrazo part of the Nashville-based Vanguard Health System who Abrzo providing top quality care in affiliated with board certified physicians, nursing professionals and well-trained staff who have been recognized by national organization who share the same value in patient care. Showing Distinguished Awards from American Heart Association, Arizona Quality Alliance, The Joint commission, and named â€Å"Best in Phoenix† by U.S. New and World Report, Abrzon leads in the healthcare industry with a fantastic reputation. | SARRC research led by Christopher Smith, Ph. D an experimental psychologist, uses collaboration between different methods and scientists to find the possible causes of autism. Since autism is such a broad spectrum and there is no pinpointed contributing factor, most of the research and progress in the field is experimental. Most patients go in with the understanding that Autism may not be something that is curable. Performance is measured by the proven research methods which are demonstrated to work the most effectively for the child which varies per child for the broad spectrum disorder.| 5. Provide links to any relevant sources that will be useful as your Learning Team completes the paper. Organization One| Organization Two| Organization Three| http://www.mayoclinic.org/mcitems/mc2500-mc2599/mc2570.pdfhttp://health.usnews.com/best-hospitals/area/mn/mayo-clinic-661MAYO/for-patientshttp://www.mayoclinic.org/about/facts.html| | |

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