The UA&P Hallmark Programs

Last September 22, 2000 was the People Development Day of the University of Asia and the Pacific (UA&P). It was highlighted with a program that became a gathering of the high ranking personalities the university has like the UA&P president, Dr. Mario D. Camacho; the Dean of the College of Arts and Sciences, Dr. Antonio Torralba; the Vice President for Administrative Affairs, Dr. Josemaria Mariano; and the program director of the People Development, Mr. Jun Papelleras. Dr. Antonio Torralba discussed the UA&P hallmark programs which I am going to tackle throughout this paper. The word hallmark means a distinguishing characteristic sign, trait, or feature that makes one unique. In the case of the UA&P, it has three hallmark programs which are namely: values education; people development; and research and communication. In the field of values education, the UA&P is committed to teach its students with the right and proper values and attitudes that will help not only for the betterment of the society but also for their common good. As a matter of fact, the university offers courses in social and professional system of moral values. With this, the UA&P aims to develop students with discipline, diligence, spirit of enterprise, integrity, social solidarity, and universal outlook. The second hallmark program of the UA&P is the people development. In this field, the university students are trained to be: environmentally aware in our surroundings; cooperative to others; values oriented; concern to their health and to the proper food nutrition; saves for mobilization; and properly educated persons. The UA&P believes that through these six programs of people development, the students will achieve its fullest potential as a well being. The last hallmark program of the UA&P is the research and communication which is the foundational aims of its forerunner, the Center for Research and Communication. It is said that the UA&P continues its researches with the humanistic, professional, scientific and technical knowledge for the common good of the society. The university, through research and communication, aims to be a tool for the upliftment of the moral and social status of society. Truly, the UA&P makes a difference through its three major hallmark programs as compare to the other universities and institution in the land. And that makes the UA&P unique and one of a kind. The UA&P Hallmark Programs Last September 22, 2000 was the People Development Day of the University of Asia and the Pacific (UA&P). It was highlighted with a program that became a gathering of the high ranking personalities the university has like the UA&P president, Dr. Mario D. Camacho; the Dean of the College of Arts and Sciences, Dr. Antonio Torralba; the Vice President for Administrative Affairs, Dr. Josemaria Mariano; and the program director of the People Development, Mr. Jun Papelleras. Dr. Antonio Torralba discussed the UA&P hallmark programs which I am going to tackle throughout this paper. The word hallmark means a distinguishing characteristic sign, trait, or feature that makes one unique. In the case of the UA&P, it has three hallmark programs which are namely: values education; people development; and research and communication. In the field of values education, the UA&P is committed to teach its students with the right and proper values and attitudes that will help not only for the betterment of the society but also for their common good. As a matter of fact, the university offers courses in social and professional system of moral values. With this, the UA&P aims to develop students with discipline, diligence, spirit of enterprise, integrity, social solidarity, and universal outlook. The second hallmark program of the UA&P is the people development. In this field, the university students are trained to be: environmentally aware in our surroundings; cooperative to others; values oriented; concern to their health and to the proper food nutrition; saves for mobilization; and properly educated persons. The UA&P believes that through these six programs of people development, the students will achieve its fullest potential as a well being. The last hallmark program of the UA&P is the research and communication which is the foundational aims of its forerunner, the Center for Research and Communication. It is said that the UA&P continues its researches with the humanistic, professional, scientific and technical knowledge for the common good of the society. The university, through research and communication, aims to be a tool for the upliftment of the moral and social status of society. Truly, the UA&P makes a difference through its three major hallmark programs as compare to the other universities and institution in the land. And that makes the UA&P unique and one of a kind.

Comparing China with the West: What Hofstede taught us about Cultural Consequences Essay

The world today is a smaller place than it has ever been, thanks to the rapid and ongoing development of the global economy; we have become a borderless and cyber-connected community (Hofstede 2001; Kottak 2008; Mead, 2009). This has resulted in greater links and more and more interchanges between different nationalities. The ease at which we can physically communicate and travel has allowed for the free movement of goods and services across borders increasing trade and investment in foreign countries. International commerce, travel, migration and the media are the forces behind globalisation (Kottak, 2008; Craig and Douglas, 2006). Globalisation has a phenomenal effect on the business world; it opens up businesses to potential new markets, allowing them to increase their supply of consumers. Setting the stage for international collaboration (Hofstede, 2003) and while doing so, it is reshaping the global economic outlook (World Investment Report, 2005). In despite of this, Osland (1990) points out, that one of the barriers to international business success ‘Is the one erected by culture’ (p.4). Each civilization breeds its own social-political-economic systems. Essentially, each culture has its own method to conducting business. Such methods are intrinsically cultural bound. In order to understand how the different systems work one must first understand the values that underlie it. Thus, managers, employees, business partners and other corporate stakeholders must recognise that the methods they use, to make their decisions, solve their problems and deals with other people are all done by reflecting on their cultural backgrounds and perspectives (Mead, 2009; Mott, 2004; Hofstede, 2005). As acknowledged above, globalisation leads to problems in cross-cultural communication. We live in a world where a cultural competency is essential for global business profitability. Over the years there have been many studies conducted on culture. In the 1950’s Kroeber and Kluckhohn, where one of the first scholars to provide a theoretical framework for explaining culture as a system of integrated values they wanted to characterize differences between national cultures (Kroeber & Kluckhohn, 1963). Since then, many scholars have focused their attention on how national differences affect the decision-making practices of professionals and have produced some tangible guidelines for cross-cultural understanding (Hofstede, 1980; Adler & Graham, 1986; Black &  Mendenhall 1989; Trompenaars, 1994; Triandis, 1994; House et al, 2004). One of the first of these studies, and perhaps the one which has had widespread implications in helping scholars and professionals interested in cultures, is Hofstede’s Five Dimension model (5-D). Its primary innovation is to class national cultures along a number of dimensions. The underlying thesis in these studies is that there are nationally influenced differences in work placed values (Hofstede, 2001; 2005). This presented scholars with insight into the composition of national culture and according to Hofstede culture-focused research is becoming more prominent, and understanding culture is becoming increasingly vital (Hofstede, 1994). Even though, Hofstede was not the first study on cross-cultural research, his study succeeded in putting cross-cultural research at the forefront of international business research (Hofstede, 2001). It is considered valuable in international business and management and due to the growing interdependence among nations; the need for a better understanding of cultural influence on organisational practices has never been greater (House et al, 2004). A cross-cultural understanding is a prerequisite to an effective entry into an international market (Morder, 1999) as businesses operating in different cultures must maintain a multifaceted approach, developing appropriate skills and compromising the interacting cultures, adjusting their norms, practices and perspectives to work within another culture’s border (Morder, 1999; Selmer, 2009). There have been many documented cases of cultural incompetence, (Selmer, 1999; 2000; Hutchings, 2005), outlining how a lack of cultural competence can have devastating effects to the success of business ventures. Thus as we move to a more connected world some might expect a convergence on a cultural level, to match the significant business transactions that globalisation has inspired by the fact that trade, travel and education has helped facilitate the global economy (Scarborough, 1998). Nonetheless, one must concede that there remains a gulf between cultures created by the different nationalities in the world today. The roots of culture are so deep that they have produced highly divergent values systems, (Scarborough, 1998) and without reconciling these differences and working around them then there is no hope of successful business relationships between the ones cultural counterparts (Uniser & Lee, 2005). Through the literature, it is suggested that a  comparison be conducted between cultures helping to promote better working relationships (Torres and Jones, 2011; Tsang, 2011) The focus of this paper is the People’s Republic of China (PRC), as it is emerging as a particularly dominant player in the global economic market and the process of globalisation brings us in a global community China will play a central role in this. Thus, understanding it is of the greatest importance. Over the last three decades, China has positioned itself in the epicentre of the global market and the world is paying close attention to this new economic giant. (Detert et al, 2000; Scarborough 1998; Dent et al 2000) More references. Before this prosperous period began, China’s business environment and economic stability had been predominately controlled by the state. More recently, the country has seen a tremendous surge of economic success due to the relaxing of the state in relation to foreign direct investment (Euromonitor, 2012). Leading to the increase of the number of foreign business people working within China, resulting in an unprecedented growth in Sino-foreign joint ventures and wholly owned foreign firms (Selmer, 1999; Detert et al, 2000). Currently there is an opportunity for growth and prosperity in China, which seems endless and has attracted businesses and professionals to move to China to live and work. The country is now considered the ‘new hub’ in the international migration order (Pieke, 2011, 40). All this force in the Chinese Business environment has engendered much scholarly attention in exploring and understanding how the Chinese operate in a business manner, (Detert et al, 2000). Thus, those involved have become acutely aware of the great divide between the Chinese cultures and other cultures. The differences in the way one thinks, one’s beliefs and how one behaves (Scarborough, 1998). A basic understanding of the core component of China’s culture is particularly noteworthy given the magnitude of China as a trading partner to the rest of the world (Pieke, 2010). Until recently, China was viewed as a mysterious nation that was literally impenetrable (Lightfoot & Almeida, 2007), because they draw their culture from a distinctive, indigenous and philosophical cultural heritage, that dates back thousands of years consequently it is unlike any other economic giant in the global market (Rinder and Starbuck, 1997; Selmer, 2009). Thus, they can bewilder other nationalities that encounter them (Chen, 2001) because they do not identify with the Chinese practices and cultural traditions. It has  been suggested that from, a Western perspective, China can be considered ‘the most foreign of foreign places’ (Selmer, 2009, 42). Thus, in order to infiltrate this dynamic market, one must learn to accept and adapt to, the distinctive business culture that makes China unique (Bond, 1991). China China is the oldest empire in recorded history; it has a continuous recorded history of about 5000 years (Hofstede, 2005) and it is one of the world’s earliest and thus oldest civilisations. It is now one of the fastest growing and vibrant economies in the world, (Wang et al 2008) and the world is now paying close attention to this gigantic influential country. The People’s Republic of China (PRC) was founded on October 1st 1949. (National Bureau of Statistics, 2012a) Below are some facts about the enormous and enigmatic county. Bibliography Adler, N. J., Campbell, N. & Laurent, A. (1989) ‘In search of appropriate methodology: from outside the People’s Republic of China looking in’, Journal of International Business Studies, 20, 61-74 Bohlander, G. W., Snell, S., & Sherman, A. W. (2001), Managing Human Resources. (12th ed.), South West College Publications. Bond, M. H. (1991) ‘Chinese values and health: A cultural level examination’, Psychology and Health: An International Journal, 5, 137-152 Bond, M. and Hofstede, G. (1989) ‘The cash value of Confucian values’, Human System Management, 8, 195-200. Black, J.S. and Mendenhall, M. (1989), ‘A practical but theory-based framework for selecting cross-cultural training methods’, Human Resource Management, 28(4), 511-39. Bratton, J., Sawschuk, P., Forshaw, C., Callinan, M. & Corbertt, M. (2010) Work and Organisational Behaviour, New York: Palgrave Macmillan. Brown, A. (1998) Organisational Culture, 2ed., London: Pitman Publishing. Cardon, W. P. (2009) ‘A model of face practices in Chinese business culture: Implication for Westerners’. Thunderbird International Business Review 51, 19-36. Chen, M. J. (2001), Inside Chinese Business: A Guide for Managers Worldwide, Boston, MA: Harvard Business School Press China National Tourist Office (2012a) ‘About China’, [online], available: http://www.cnto.org/aboutchina.asp [accessed 8th August 2012]. China National Tourist Office (2012b) ‘Foreign Arrivals by Purpose: Jan/Dec 2010’, [online], available: http://www.cnto.org/chinastats_2010ArrivalsB yPurpose.asp [accessed 8th August 2012]. Chinese Culture Connection (1987), ’Chinese values and the search for culture-free dimensions of culture’, Journal of Cross-Cultural Psychology, 18, 143-64. Child, J. (2009) ‘China and International Business’ in Alan, M. 2nd ed., The Oxford Handbook of International Business Oxford

Bureau of Correction Essay Example for Free

Bureau of Correction Essay Corrections in the Philippines started during pre-colonial times when the task was community-based. It was only during the Spanish regime that an organized corrective service was made operational. The main penitentiary was the Old Bilibid Prison at Oroquieta Street in Manila which was established in 1847. It was formally opened on April 10, 1986 by a Royal Decree. About four years later, on August 21, 1870, the San Ramon Prison and Penal Farm in Zamboanga City was established to confine Muslim rebels and recalcitrant political prisoners opposed to the Spanish rule. The facility which faced the Jolo Sea had Spanish-inspired dormitories and was originally set on a 1,414-hectare sprawling estate. When the Americans took over in the 1900s, the Bureau of Prisons was created under the Reorganization Act of 1905 (Act No. 1407 dated November 1, 1905) as an agency under the Department of Commerce and Police. It also paved the way for the re-establishment of San Ramon Prison in 1907, which was destroyed in 1898 during the Spanish-American War. It placed under the auspices of the Bureau of Prisons and started receiving prisoners from Mindanao. Before the reconstruction of San Ramon Prison and Penal Farm, the Americans established in 1904 the Luhit Penal settlement (now Iwahig Prison and Penal Farm) on a vast reservation of 28,072 hectares. It would reach a total land area of 40,000 hectares in the late 1950s. It was located on the western most part of the archipelago far from the main town to confine incorrigibles with the hope of rehabilitation. The area was expanded to 41,007 hectares by virtue of Executive Order No. 67 issued by Governor Newton Gilbert on October 15, 1912. Other penal colonies were established during the American regime. On November 27, 1929, the Correctional Institution for Women (CIW) in Mandaluyong City was created under Act No. 3579 while the Davao Penal colony in S outhern Mindanao was opened on January 21, 1932 under Act No. 3732. The CIW was founded to provide separate facilities for women offenders. To date, there are two Correctional Institutions for Women, the one mentioned in Mandaluyong and the other one is located in Davao Prison and Penal Farm in Dujali, Davao Del Norte. Owing to the increasing number of committals to the old Bilibid Prison in Manila, the New Bilibid Prison was established in 1935 in the southern suburb of Muntinlupa City. The old prison was transformed into a receiving center and a storage facility for farm produce from the colonies. It was later abandoned and is now under the jurisdiction of the Public Estates Authority. After the American regime, two more penal institutions were established. These were the Sablayan Prison and Penal Farm in Occidental Mindoro under proclamation No. 72 issued on September 26, 1954 and Leyte Regional Prison under proclamation No. 1101 issued on January 16, 1973. The Bureau of Prisons was renamed Bureau of Corrections under the New Administrative Code of 1987 and Presidential Proclamation No. 495 issued on November 22, 1987. It is one of the attached agencies of the Department of Justice. The Bureau of Corrections presently has seven satellite prisons, namely; the New Bilibid Prison in Muntinlupa City, the Correctional Institution for Women in Mandaluyong City, the Sablayan Prison and Penal Farm in Occidental Mindoro, the Leyte Regional Prison in Abuyog, Leyte, the Iwahig Prison and Penal Farm in Puerto Princesa City, Palawan, the San Ramon Prison and Penal Farm in Zamboanga City and the Davao Prison and Penal Farm in Dujali, Panabo, Davao Del Norte. Of these prison satellites, the New Bilibid Prison in Muntinlupa City as the Central Office serves as the main penitentiary as the Central office is also located in there. As of August 2012, the total population of prisoners confined in all satellites of the BuCor is 20,000. It is at this juncture, that handling, managing and taking care of the records of these inmates are of complex types of work which have to be performed by the competent personnel assigned at the â€Å"Inmate Document and Processing Division.† Bureau of Correction. (2016, Dec 16).

General George Marshall's Leadership Essay Example | Topics and Well Written Essays - 2500 words

General George Marshall's Leadership - Essay Example U.S Presidents and Congressional members as well as world leaders admired Marshall because of his abiding sense of fair play, integrity and trustworthiness. General Marshall was the backbone of the ground and air forces, which helped the Allies fight the Axis powers in the most devastating war the world, had witnessed till then. But, surprisingly, Marshall was a man of peace and detested war. Post war when he was the Secretary of State, he forwarded the proposal of rebuilding the economy of Europe and pushed for peace. He is remembered more for the Marshall Plan, which saved Europe and other countries after the war. His character and accomplishments were so continuously extraordinary that he is regularly bracketed in the same category as George Washington. His statesmanship, leadership, selflessness, sense of duty and honor were so exceptional that he continues to be a role model for soldiers as well as civilians even today. Right from the humble soldier to the powerful president, everyone venerates him and his career and life is exemplary. President Harry S. Truman thought of George Marshall as ‘the greatest man he knew’. According to Winston Churchill, "There are few men whose qualities of mind and character have impressed me so deeply as those of General Marshall ... He is a great American, but he is far more than that ... He has always fought victoriously against defeatism, discouragement and disillusion. Succeeding generations must not be allowed to forget his achievements and his example." (Soldier-Statesman)-high praise indeed from a man considered being one of the greatest leaders of the world himself. George Catlett Marshall was born in Uniontown, Pennsylvania on the 31st of December, 1880. He lived with his parents till 1901. He was the youngest of the four children and was a shy and reserved youth. He went to the Virginia Military institute in Lexington, Virginia from September 1897-June 1901 and majored in civil

Integrated Marketing Communication Plan For Prada Essay

Integrated Marketing Communication Plan For Prada - Essay Example Prada’s daughter took over the leadership of the company in 1978 and with the help of Patrizio Bertelli, they transformed the image of Prada. Prada began to design classic handbags and by the 1980’s, the Prada’s designed outstanding fabrics that revolutionised the runway. This enhanced the company’s image in the market and in the 1990s, Prada became a force in the fashion industry (Prada Group, 2012). Prada invested in innovations for her designs throughout the 1990s and experimented with different fabrics to reach more customers. Prada has been expanding the range of products and expanding to different countries across world. Prada runs many boutiques across the globe and has expanded its products to include perfumes and the LG Prada mobile phone. Prada’s shoes and handbags have gained much popularity across the globe. Prada holds regular runway shows as well. One of Prada’s expansion strategies has been taking over other companies such as H elmut Lang, Fendi, Church Shoes and Jil Sander (Prada Group, 2012). Target market An organisation’s target market determines the most appropriates medium of communicating its marketing messages. Segmenting this target market enables an organisation to identify the most profitable category of potential and existing consumers (Smith & Taylor, 2004, p. 37). Each segment of the target market has its own unique consumption patterns and needs. An effective marketing plan integrates these needs and consumptions. Segmenting the target market helps an organisation to allocate its resources efficiently and derive maximum benefits from each segment (Smith & Zook, 2011, p. 229). Prada designs high fashion clothes, handbags and accessories. The company’s designs are displayed in major fashion shows and runways across the globe. Thus, the target market for Prada’s designs includes professionals, business men and women, and celebrities. This target market can afford to buy Pra da’s products. Demographic segmentation Demographic segmentation involves categorising the target market based on the demographic characteristics of consumers such as their social status, age, family size, occupation, level of income, education, nationality, religion and gender among others (Botha, Strydom, & Brink, 2005, p.66). Prada can segment its target market on gender and develop different marketing messages for men and women. Most of its designs are for women and thus, most of Prada’s marketing resources should be geared towards women. Prada’s customers can also be categorised based on their social status. Marketing messages should target individuals with high social status because they can afford Prada’s fashion designs. The company’s marketing communication plan targets customers from all nationalities. This is because the company has stores in different cities and countries and part of the communication will be online. Prada will target i ndividuals between 20-50 years. Psychographic segmentation Psychographic segmentation involves dividing customers based on the lifestyles habits, interests, activities, opinions towards an organisation and its products and daily activities among others (Lamb, Hair, McDaniel, 2008, p. 242). Prada will focus its marketing messages to impulse buyers, celebrities, and successful individuals. These categories of consumers are likely to purchase Prada’s designs for their elegance and social status associated with the designs. Behavioural Segmentation Behavioural segmentation invo

Detecting Plagiarism Essay Example | Topics and Well Written Essays - 250 words

Detecting Plagiarism - Essay Example In my view the student cannot provide an explanation for such an act and he would have to be reported to the university officials for this act. In that particular course he would be given a zero with a warning that if such a case occurs again he would never be able to give the course again. In an attempt to inform the student about plagiarism I would provide him with all the information revolving around the aspects of plagiarism. I would tell him that plagiarism is a dishonest act because it does not let an individual think but rather takes away his abilities to think. The person who copies does not even know what he is doing because of this act. It does not show the instructor the capabilities that one student possesses. The student can be told as to how is he being dishonest to his fellow students who are giving their full when it comes to completing assignments. The student would be informed about all the aspects which revolve around academic dishonesty so that such an act is not repeated. The student would be told about copyright infringement, falsehood and assistance without the permission of the instructor. All these are acts of dishonesty which are an attempt to change the course of assignments. If these acts of dishonesty are not recognized the student following them can gain higher marks than his peers who have worked hard with the truth. Hence it can be said that these acts of dishonesty are unjust to

The knowledge level and attitudes of pregnant women in passing on Research Paper

The knowledge level and attitudes of pregnant women in passing on sickle cell disease - Research Paper Example The paper tells that sickle cell anemia is an inherited blood disease where the body makes sickle-shaped red blood cells containing abnormal hemoglobin. Sickle cells are stiff and sticky and tend to block blood flow in the blood vessels of the limbs and organs. Blocked blood flow causes serious infections, pain, and organ damage. Patients are born with it. People who inherit a normal gene from one of the parent and sickle hemoglobin gene from the other parent exhibit a sickle cell trait. People with a sickle cell trait do not have Sickle cell anemia but have one gene that causes the disease. Approximately 2,500 people have sickle cell anaemia. This disease is now prevalent among pregnant women. A study on sickle cell anaemia in pregnant women is very significant for it will impart knowledge on this condition in relation to the woman’s and the in-born child’s health. However, the study is challenging as people have very little knowledge on this disease. The study seeks t he relevance between the level of knowledge and the attitudes of pregnant women with the sickle cell trait from the Mississippi Delta and the sickle cell disease. To achieve this, the researcher will rely on an interview done in Mississippi Delta on Africa-American pregnant women and other relevant literature. Age, marital status, economic status, occupation, and level of education are some of the demographic variables the researcher used. According to the interview, only 20% of the respondents have enough knowledge about the sickle cell trait. ... This implies that there is very little knowledge on the sickle cell trait hence the increased spread of sickle cell anaemia from pregnant women to their inborn children. Contents Contents 4 Background 6 Problem Statement 7 Purpose 8 Research Questions 8 Philosophical Basis 8 Definitions 10 Summary 11 Introduction 12 Concept Development 14 Major Related Studies 15 Summary 17 Study Design 19 Sample 19 Inclusion criteria 19 Interviews 20 Data Collection Plan 20 Ethical Considerations 21 Data Analysis Plan 22 Stage 1 22 Stage 2 22 Stage 3 22 Stage 4 23 Stage 5 23 Stage 6 23 Stage 7 23 Strategies for Rigor and Validity 24 Summary 25 REFERENCES 26 Introduction 32 Demographics of the Sample 32 Major Themes 33 Summary 35 Introduction 37 Limitations 39 Summary 41 REFERENCES 43 DEMOGRAPHIC TOOL 44 INTERVIEW QUESTIONS 46 CONSENT FOR PARTICIPATION IN RESEARCH STUDY 47 ASSENT TO PARTICIPATE IN RESEARCH STUDY 49 CHAPTER 1 INTRODUCTION Background Sickle cell disease is a disorder of the blood that is genetic in nature. Defective hemoglobin molecules that aggregate to form sickle-shaped, elongated, and inflexible rod-like structures that are unable to pass through small blood vessels (Papadakis et al, 2006) characterize it. As they are unable to pass through these small vessels, these sickle-shaped cells pile up together leading to blockages and starving tissues and organs of oxygenated blood. This results in regular periods of pain and is associated with damage to important body organs and tissues and can cause serious medical problems. Blockage may cause problems such as vaso-occlusive, hemolytic, splenic sequestration, and aplastic crises. Other medical conditions that may result include infections, stroke, priapism,

Searching for the Real Me and We. A Filipino-American Experience Essay

Searching for the Real Me and We. A Filipino-American Experience - Essay Example This essay analyses the US invasion and occupation of the Philippines and the resulting waves of migration of Filipino workers and professionals to this country. It explores, not only the socio-economic results, but also the cultural impact of US direct and indirect rule on the Filipino people’s collective memories and consciousness. The migration of Filipinos to the US was basically determined in the past and at present by the desire of the US for cheap and efficient labor, a desire in keeping with capitalism’s exploitative character and racist framework. Many Filipino-Americans have absorbed the dominant US culture, which prevents them from understanding the realities behind their own migration experience, decolonizing their thinking, and developing their unity with all poor people of color. After defeating the Spanish colonial government, Filipinos were forced to wage another war, this time against the US invading forces. This time it was a vicious racist war that resulted in the death of â€Å"at least 1.4 million Filipinos† from the actual fighting and from war-related starvation and disease (San Juan). Studying history is a important step, and I have started to fully appreciate my Filipino heritage. Understanding myself and the Filipino-American experience, I am starting to understand the reality of the Black experience, the Latino experience, the experience of all the excluded in American society. I know I have to take the next step, going beyond the me and transforming myself into the we of humanity.

Professional, Ethical, and Legal Aspects of Error Disclosure Research Paper

Professional, Ethical, and Legal Aspects of Error Disclosure - Research Paper Example One of the effective practices for error disclosure, in this case, is ensuring that the patient understand the need for repeating sampling and analysis (Kalra, 2011). If the practitioner does not report the error to the patient, the patient may be unwilling or unavailable for another sample to be taken. In my future practice as a nurse, I will always ensure that I report and disclose errors to those concerned. However, I understand that some errors are so serious that they should only be reported to the medical authority and not to the patient. To prevent committing serious errors that I will fear to disclose, I will do everything with maximum care ensuring that chances of errors are reduced. I will work with others in this concern by ensuring that I ask anything that looks unclear to me before implementing it on the patients (In Agrawal, 2014). However, the concern that I have is that errors are sometimes unavoidable yet patients take it as a sign of the incompetence of the

How people are managed and how they lead Essay Example | Topics and Well Written Essays - 4000 words

How people are managed and how they lead - Essay Example Four of the eight principles are: Congruence not Incongruence, Descriptive not Evaluative, Problem not Person Oriented and Specific not Global. Explain the meaning of the concepts and using ideas from your own experience give examples of their meaning. 3 3. Read the case study and discuss the issues, in terms of supportive communication which it raises. 4 Portfolio Assignment 2 1. House, R.J. in his ‘Path Goal Theory of Leadership’ and Hersey, P. and Blanchard, K.H. in their ‘Situational Leadership Theory’ offer two contingency models of leadership. Discuss, with reference to these two models of leadership the basis upon how leaders engage with their staff to help them improve their performance and gain commitment. 6 2. Discuss the nature and components of transformational leadership. How does transformational leadership differ from the behavioural models of leadership, such as Tannenbaum, R. and Schmidt’s, ‘Continuum Model’ and Contingen cy models of leadership such as the ‘House’ and ‘Hersey-Blanchard’ models discussed above. 7 Portfolio Assignment 3 1. Analysis of the case study 9 2. Research suggests that adults do not follow a well developed set of principles when they make decisions. Discuss how leaders might reflect on  the appropriateness of a decision  in terms of ethical considerations. Give examples to support your answer. 10 Portfolio Assignment 4 1. Resistance to organisational change, particularly when the change is ‘soft’ in nature, can stem from the individual or from the organisation. Discuss the nature of, and explore the reasons why, change is often resisted. 12 2. From a management perspective how can this resistance be overcome? 13 References 14 Bibliography 17 Portfolio Assignment 1 Whetten and Cameron (2011, p261) citing Bowman (1964) write that, â€Å"Surveys have consistently shown that the ability to effectively communicate face to face is the char acteristic judged by managers to be the most critical in determining promotability†. 1. One way to improve communication is through ‘Supportive Communication†. Discuss what Whetten and Cameron mean when they define this concept of communication. Why do they consider it so important? The term ‘supportive communication’ as used in the book of Whetten and Cameron aims to highlight two characteristics of communication: the potentials of communication to help towards the achievement of the goal set and the freedom provided to both parties in order to state their views (Whetten and Cameron 2011). Supportive communication is a mode of communication that can be quite important in certain organizational events, such as interviews (Whetten and Cameron 2011). Indeed, an interview between a candidate and the employer would have more chances to lead to the development of a successful cooperation if both parties were allowed to show their concerns and their percepti ons in regard to the issues discussed during the interview (Whetten and Cameron 2011). In other words, for Whetten and Cameron supportive communication can be used for enhancing cooperation and trust in the workplace. No other mode of communication, apart from supportive communication, offers to both parties the chance to feel equal, a condition that can be quite crucial in certain cases; for example, using supportive communication an interviewer can identify the actual willingness of the interviewee to work as a member of a group (Whetten and Came

Aristotle & Socrates Essay Example for Free

Aristotle Socrates Essay Philosophy comes from the Greek roots meaning â€Å"the love of wisdom. † Philosophers are persons who have a compelling need to pursue wisdom. Since the beginning of time, wise man and women have dedicated themselves to asking â€Å"Big Questions†. Depending on the questions, there are various areas of philosophy including metaphysics, epistemological, axiology, ethics, aesthetics, political philosophy, social philosophy, and logic. Homework Make a â€Å"Creative† representation of someone (fictional or real) you consider a wise person. Be prepared to present it in class and explain what characteristics make a person wise. Archetypes Archetypes are basic images that represent our conception of the essence of a certain kind of person. usually considered to be shared by all of humanity throughout time. Philosophical archetypes are philosophers who express an original or influential point of view in a way that significantly affects subsequent philosophers and non-philosophers. Western philosophy has been dominated by males of European ancestry. Relativism- Relativism is the belief that knowledge is determined by specific qualities of the observer. In other words, absolute (universal) knowledge of the truth is impossible; â€Å"one opinion is as good as another†. Philosophy week 2 Pre- Socratic philosophy: Asian sages and the sage The Sage The sage is an archetypal fig. Who combines religious inspiration with a love of wisdom? Found in ancient Asia, they are the oldest philosophical archetypes, identifying happiness and teaching the good life. Asian cosmology is not based on empirical (numbers, data, statistics) or scientific evidence. It contends (argues) that everything is working  harmoniously, following the Tao (Force or flow of energy in life), or the â€Å"path† or the â€Å"way† There is no separation between heaven and earth, divine and human, but is working together; all is one reality containing yin and yang. Yin represents earth, weakness, darkness, negative, and destruction. Yang represents heaven, strength, light, positive and construction. One cannot live without the other, keeping the universe in balance. Think Lao-tzu Confucius Siddhartha Gautama The Sophists (Meaning Wise in Greek) First professional educators, Charged fee to teach. Argued that the difference between a good and bad argument is custom and individual preference, nothing is bad or good in nature. They argued for relativism, both cultural and individual. Journal 3 Read pages 59-60 Reflect upon ways you have been a victim of ethnocentrism. Reflect upon ways you are ethnocentric Reflect ways America is ethnocentric. Since 911. The Person Socrates (470-399 B. C. E) was the first major western philosopher. He wrote no philosophy and what we know of him comes chiefly from his pupils Plato and Xenophon. Socrates challenged the sophists doctrines of relativism and moral realism he often taught that beauty and goodness determined by utility (If it serves a purpose) His Teachings Socrates is most famous for his style of philosophical inquiry known as the Socratic Method or dialectic. Education is supposed to draw knowledge out of you instead of riding with you like an empty vessel. Among his teachings, his most persistent command was know you. Believing an unexamined life was not worth living, he saw himself as a kind of â€Å"Physician of the soul. † He believed that the real person is not the body, but the physics-mind-soul. Journal 5 Read the trial and death of Socrates on pages 110-115 How does death and his art of dying relate to his teachings History Plato was a member of the Athenian aristocracy and Socrates’s most favorite and important student Athenian democracy was irrational mob rule. Founded famous academy to educate wise rulers In Plato’s metaphysics, the highest level of reality consists of timeless â€Å"essences† called forms. Platonic forms are independently existing, noncapital â€Å"some-things† Plato divided reality into to two world’s dualism. The highest level of reality is eternal and changeless being. The other is the evolving physical world, known as the coming According to Plato the sophists could not discover truth because they were preoccupied with the world of ever changing perceptions and customs. For Plato the chief distinction between knowledge and opinion is that knowledge is fixed, absolute and eternally true. Whereas opinion is unanchored and changeable. According to plait opinion lives in the realm of becoming truth and knowledge are found on the level of being. The Divided line 133-135. The simile of the sun 135-137 The Allegory of the cvae137-139 The divided line A+B= World of Forms (Being, Knowledgeable) C+D= Physical world (Becoming Opinion) Metaphysics | Epistemology(study of knowledge) | Higher Forms(Example: the good) | A: Understanding | Lower Forms(Example: Form human) | B: Reasoning | Sensible Objects (Example: Mother Teresa) | C. Perception | Images(Example: Mother Teresas Photograph) | D. Imagination | Simile of the sun Plato compared the absolute form of the good to the sun; the good makes the existence of everything else possible. The good cannot t be observed by the five senses and can be known only by pure thought or intelligence. It is the source of both the value and the existence of all other forms. Allegory of the cave In the allegory for the cave, Plato categorized three levels of awareness by referring to three distinct levels of reality: two levels of becoming and one ultimate level of being. Lowest Level: No imagination or perception Informed level: Wider range of basic understanding. Awakening Highest level: Soul has no need for perception or interpretation. The Republic (Socrates book for perfect utopia) Plato agreed that there is a reciprocal relationship between the individual and the kind of society in which he or she lives. The ideal state, for Plato, meets three basic characteristics 1) Nourishing needs, 2) Protection needs 3) Ordering needs These needs are best met by three classes: Workers, Warriors, Guardians or Philosopher – Kings. The republic contrasts two views of morality. The instrumental theory of morality asserts that right and wrong must be determined by the consequences our actions produce. The functionalist theory of morality holds that right and wrong can only be understood in terms of the way they affect our overall functioning as human beings. According to Plato, the just state functions fully; the unjust state is dysfunctional, only when all classes of people are virtuous according to their natures is the state whole, healthy, balanced and just. In order to be a just human being, balanced. Virtuous. temperance, courage, wisdom, justice(essence and balance of the soul) Plato thought the worst kind of Gov. was a tyranny. And democracy was a tyranny. Democracy makes little tyrants out of everybody. Journal 6 According to Plato’s philosophy, please answer these questions: Carefully explain the relationship of the individual to the state in Platos Republic. Why is the relationship significant? What does Plato see as the most unjust type of person and state? Do you agree? Explain. Explain the origin and nature of democracy according to plan. Aristotle The person Aristotle was Platos most illustrious student and went on to be the personal tutor of Alexander the great. He eventually created his own school called the lyceum. In contrast to Plato, Aristotle introduced the idea of naturalistic or scientific knowledge gained from collecting facts and usual factual info to make the world a better place. Aristotle was a naturalist. Naturalism if the belief that reality consists of the natural world and that the universe is ordered. Everything follows discoverable laws of nature. His Philosophy Aristotle believed that form and matter can be intellectually separated but cannot live independently in reality. The form of something is called its essence. Matter is the common physical material stuff but it has no distinct characteristics without a form. Aristotelian form is that which is in matter and makes thing is what that is. So, individual things are â€Å"formed matter. † Aristotle argued that complete understanding of a thing required identifying its â€Å"four causes. † 1st cause: Material cause, the material thing is made of Cause: formal cause. The form the thing takes cause: Efficient cause, the triggering motion that begins the thing Cause: Final cause, the Telis, or the ultimate purpose for which the thing exists. In living things, Aristotle called the final cause, Entelechy, meaning having its purpose within. He believed every living thing had an â€Å"inner urge† or a drive to become its unique self. He believed nature was ordered and guided internally. Journal 7 Consider the quotes on page 153. Please write a few paragraphs for each one describing what they mean to you and how they relate to you. For Aristotle, psyche or soul is the form of the body. Soul is entelechy. Like every other instance of form and matter, for Aristotle the soul cant be separated from the body and its body and its impossible to affect the body without also affecting the soul or to affect the soul without affecting the body. Aristotle taught that humans had a hierarchy of three kinds of souls, each higher level containing the aspects of the lower levels: 1st level: Lowest soul called vegetative or Nutritive, responsibility for absorption 2nd Level: the sentient or sensitive soul, registers all info regarding form of other things. 3rd Level: Highest Soul found in humans only, called rational soul, and includes the other two plus the capabilities for analysis, understanding relationships and decision-making. According to Aristotle the good is that which all things aim. It is their entelechy Eudemonia which often translated to happiness means being really alive rather than just existing. According to Aristotle happiness requires activity good habits and practical wisdom. Aristotelian moderation is based on the concept of wisdom hitting the mark between too much and not enough Virtue consists of hitting the mark or the mean but vice consist of being off by too much (excess) or too little (Deficiency) Journal 8 Read pages 172-176 Explain the importance of hitting the mark and character to Aristotle’s concept of happiness What is the principle of meaning? Philosophy study guide Academy- Alexander the Great An Unexamined Life Aristotelian Forms Aristotle’s Hierarchy of souls Aristotle’s Idea of a Good life Aristotle’s Teacher Entelechy Hitting the mark Lyceum Naturalism Plato’s 3 classes of people Plato’s feelings toward democracy Democracy Plato’s four cardinal virtues Plato’s teacher Platonic Forms Simile of the sun Socrates Death sentence Temperance The republic Three levels of human souls Tyranny journal 1 Wisdom | Knowledge | Theoretical Knowledge | Practical Knowledge | Belief | Mere Belief | Willed Ignorance | Definition and Examplesjournal 2 Write how each of the eight paths are relevant in today’s world journal 4 · Socrates’ â€Å"electric shock† effect on Athens resulted in death, however it gave him a place in history as a great thinker wise sage. From pages 87-95, read each quote in the margins · Please write the quote that shocks you and Reflect upon its meaning to you. Absolute truth is â€Å"Truth† with a capital T. What do we know so far? Modern Philosophy(How do you know that it’s true? ) After Christianity began to grow, most Europeans turned to god as the ultimate source of wisdom and the church as the ultimate authority. However, by the 17th century scientific ad advancements and the decline of the authority of a single church began the era of modern philosophy. It was a shift from metaphysics to epistemology. Rene Descartes(1596-1650) is the father of philosophy. He came up with rationalism. Dcccd. edu then go to student services, then libraries. 3 ears of Western Philosophy- 1 Classical, what is truth? essentialism; Modern- How do you know it’s true? Rationalism; Rationalism is the epistemological position in which reason is said to be the primary source of all knowledge. Rationalist believe in the coherence theory of truth: that new or unclear ideas should be evaluated in terms of rational or logical consistency and in relation to already established truth. Rationalism says that abstract reasoning can produce absolutely certain truths about reality and that some truths can be discovered without observation, experiment or experience. These truths are innate ideas or a priori ideas. A priori can be known without experience or experiment but Posteriori ideas are derived from experience and experiment. However he arrived at the cogito, ergo sum, latin for â€Å"I think, therefore I am. † This, along with a satisfactory belief in god, stood as his undoubtable truth. Journal 9 Please do the philosophical queries(Green Boxes) on pgs. 252 and 253 Jeremy Bentham- resurrected hedonism, in direct response to the conservative ruling class in Britain. The result he created the â€Å"greatest happiness† principle also known as the Principle of Utility, that states we should always act to promote the greatest happiness for the greatest number. Benthams hedonic calculus was a crude method of reducing stress to simple calculation of units of pleasure versus units of pain. Psychological hedonism- pain and pleasure determine what we shall do Ethical hedonism- pain and pleasure point to what we ought to do. Bentham extended the ethical reach of the pleasure principle beyond the human community to any creature with the capacity to suffer. He argued that insisting that animals lack moral worth was akin to racism. John stuart mill He believed that there is an empirical basis supporting his claim that refined pleasures to crude ones. Mill disagreed with Bentham that all motives are egotistic and based his more refined philosophy in the social feelings of all people for unity with each other. Mill believed in the possibility of altruism, the capacity to promote wellbeing of others, he argued that the lack of altruistic feelings and ignorance of the higher pleasures were products of poor education and harsh conditions, not quality of human nature. According to mill, the selfishness and lack of mental cultivation are the chief causes of unhappiness, and can be cured with a proper education and legislation.

The Patriot Act Essay Example for Free

The Patriot Act Essay After the atrocious terrorist attacks on the United States in September 2001, the Government has focused an overwhelming amount of attention on combating terrorism. On October 26, 2001 the Bush Administration passed the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001, infamously known as Patriot Act. Practically, Patriot Act significantly expands the power of the federal government to investigate, detain, and deport those people who the government suspects are linked to terrorist activity and other crimes. Although the US Congress while enacting this bill thought of the ways to protect America from future terrorist attacks, it failed to balance acceptably the Act with Americans’ civil and constitutional liberties (Strickland, 26). Ironically, the bill created to protect against terrorism extends beyond its limited goal, jeopardizing the civil liberties of Americans more than necessary and creating many opportunities for privacy and freedom violations. History illustrates that, in times of peril, hastily taken measures often weaken governmental restrictions against coercive and intrusive powers and often infringe on civil liberties without substantially enhancing security. Throughout United States history, the country allowed civil liberties to be sacrificed in face of what seemed to be legitimate exigencies of war: the Alien and Sedition Acts, the internment of Japanese-Americans during World War II, the blacklisting of supposed communist sympathizers during the McCarthy era, and the government’s surveillance of civil rights leaders in the 1960s (Pike, 20). These abuses should not be forgotten in this war against terrorism, but rather used as a lesson that the risk of governmental abuse is substantial. As Louis D. Brandeis explained, â€Å"experience should teach us to be most on our guard to protect liberty when the governments purposes are beneficent . . . The greatest dangers to liberty lurk in insidious encroachment by men of zeal, well-meaning but without understanding† (Gastil and Sussman, 116). This history of abuse indicates that civil liberty violations will likely be a reality if the governmental actions are not carefully constructed with safeguards. From the critical standpoint, the US Patriot Act evidently lacks these safeguards. According to professor Chimerinsky, â€Å"some loss of freedom may be necessary to ensure security; but not every sacrifice of liberty is warranted . . . The central question must be what rights need to be sacrificed, under what circumstances, and for what gain† (Congress Hearings, Lexis-Nexis, 2001). From the very beginning, the Act does not define what a â€Å"suspected terrorist† is, or how the government may go about suspecting someone of terrorism. Potentially, this lack of transparency gives the government an opportunity to use the norms of the Act virtually on every American. The US Code of Federal Regulations defines terrorism as â€Å"the unlawful use of force and violence against persons or property to intimidate or coerce a government, the civilian population, or any segment thereof, in furtherance of political or social objectives† (28 C. F. R. Section 0. 85). However, this definition is rarely adhered to in practice. Title 2, section 201 of Patriot Act, entitled â€Å"Authority to Intercept Wire, Oral, and Electronic Communications Relating to Terrorism† amends Section 2516(1) of title 18, US Code. It allows any criminal violation relating to chemical weapons or terrorism to authorize eavesdropping on the perpetrator. Section 215 also gives the United States government the right to gain â€Å"access to records and other items under the foreign intelligence surveillance act. † This includes everything from dental records to fingerprints and criminal history. Perhaps the most menacing part of the Patriot Act, however, is Title V, entitled â€Å"Removing Obstacles to Investigating Terrorism,† which features sections which allows DNA identification of terrorists and other violent offenders, forces local law enforcement to relinquish control and all data over to federal law enforcement, allows disclosure of educational records, and allows disclosure of information from NCES surveys. Not only these provisions make the Act to be unjust and inappropriate, but they also violate all the norms established by the US Constitution regarding civil rights and liberties. Guaranteeing the security of the United States is the most fundamental governmental objectives and intelligence surveillance plays a critical role in the protection of national security. However, protecting civil liberties is of great importance, and that is why the issue of surveillance went through years of debate. The values of the Constitution of the United States have united the country for more than 200 years. The framers designed the Constitution to protect civil liberties in times of war as well as in times of peace. It necessary to remember that the Constitution was designed at the time when America won the Revolutionary War; the time that was not comfortable or easy, and enemies posed a real threat. However, protecting civil liberties remained a central goal. Similarly, the current threat of terrorism cannot now be used as justification to disregard civil liberties provided by the Constitution. American ideals and values must be respected to maintain the strength of the United States. Commitment to the principles of the Constitution in the face of terrorist atrocities will serve justice and demonstrate the strength of the United States to the world. Even before September 11th, the government acknowledged that terrorists hope to provoke responses that undermine the Constitution of the United States. For instance, a report published before the Patriot Act argued that counterterrorism policies must be effective, but must also respect the democratic traditions (Bernstein, 29). Meanwhile, the Patriot Act could have profound implications on the democracy of the United States. Privacy involves the relationship of the individual to the state, the most fundamental aspect of a government. Since the beginning of the United States, â€Å"Americans have been committed to the idea that people have the right to control how much information about their thoughts, feelings, choices and political beliefs is disclosed† (France M. et al, 83). Privacy acts as the boundary that provides protection from the outside world and maintains human dignity. Privacy works to shield minorities and outsiders from persecution, something America prides itself in providing. â€Å"By reducing our commitment to privacy, we risk changing what it means to be Americans† (France M. t al, 84). The analysis of the Act’s sections depicts whole unconstitutional character of this controversial bill. For instance, Section 218 blurs the essential distinction between criminal and intelligence surveillance. It requires only that â€Å"a significant purpose† of a search or wiretap be â€Å"to obtain foreign intelligence information† (Hearings, Lexis-Nexis, 3162/218). The addit ion of the word â€Å"significant† eliminates the previous FISA civil liberty safeguard that separated criminal surveillance from intelligence surveillance. Now the Patriot Act allows a search to be performed under the previous surveillance guidelines even if the motivation is to get criminal evidence, not foreign intelligence information. In contemporary context, this change allows the FBI to conduct secret searches or to secretly record telephone conversations without probable cause when their primary purpose is to obtain criminal information, not to gather foreign intelligence (ACLU, 2005). As a result, Section 218 threatens the civil liberties of Americans who pose no terrorist threat. Moreover, the Fourth Amendment of the United States Constitution requires the government to prove to a judicial officer that it has probable cause of a crime before it conducts an invasive search to find evidence of that crime (US Constitution, AM IV). Before the enactment of the Patriot Act, if the primary purpose was a criminal investigation, the law enforcement officials had to first prove the higher standard of probable cause. Investigating criminal activity cannot be the primary purpose of surveillance. However, the change made by Section 218 authorizes unconstitutional activity by impinging on the Fourth Amendment protection that requires probable cause. Section 218 now provides law enforcement officials with a tool to avoid probable cause when conducting criminal investigation surveillance. As long as law enforcement officials can find some aspect of the surveillance relating to intelligence gathering, the surveillance is now very likely to be allowed even if the surveillance is primarily conducted for criminal investigation purposes. Form the critical standpoint, the word â€Å"significant† is not enough of a safeguard to protect the probable cause requirement for criminal investigations. Prior to the Patriot Act, the statutes that governed the use of pen registration and trap and trace devices were structured according to the understanding that the telephone was the predominate method of communication across a distance. To obtain a court order, the law enforcement officer needs to attest that the information to be obtained is â€Å"relevant to an ongoing criminal investigation† (18 U. S. C. , 3123 (a), 2001). In order to have access to the contents of the telephone communication, the officer had to prove probable cause, that is, that a crime has occurred, is occurring, or will occur (18 U. S. C. S. , 3122, 1993). Therefore, previous policy somehow limited the access law enforcement officials have to obtain call content. Not only has the Patriot Act simplified the procedure of obtaining court orders, it also extends the rights of law enforcement officers to access everything from hard-wire telephones to Internet communications. Now, Section 216 gives law enforcement agents access to â€Å"dialing, addressing, routing or signaling information transmitted by an instrument or facility from which a wire or electronic communication is transmitted,† once they have obtained pen register and trap and trace orders. In addition to the outgoing dialed telephone numbers and the origin of the incoming telephone calls, pen registers and trap and trace orders now give access to much more information contained in an electronic communication: the routing, addressing and signaling information of an electronic communication. Taking into consideration that in the US modern history, the FBI has repeatedly abused its powers, the Patriot Act jeopardizes significantly Americans’ right to privacy as well as other civil liberties. For example, during 1960s the FBI has investigated people because of ethnic background or political viewpoint, both of which unjustly invade the sacred American right of individual privacy. Reasons why the government, blindfolded congressmen and other officials allow the possibility for infamous historical incidents and violations to happen again remain unclear. For now, the only thing which is clear is that my personal privacy as well as privacy of my family and friends is under constant threat. Quite possibly, my email correspondence with my foreign friends or relatives is under careful watch of FBI or other Homeland Security agents. My educational records along with other private information are easily accessible for unclear and non-transparent purposes. And although my correspondence, my online diaries, weblogs, email, etc do not represent any threat for the United States, there is no justification and reasons for why they should be available for surveillance. Finally, the US Patriot Act is apparently neither effective vehicle to protect citizens from terrorism nor it conforms to the Constitution. Practically, it impedes your, my, their civil liberties. The Government should have first determined and analyzed the barriers inhibiting effective use of existing policies that protect against terrorism, and only then utilize such aggressive control over our liberty.

Analysis of Economics and Finances of Multan District

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