Assignment 1.1-the Impact of Globalization on Small and Large Corporations

Leading from a Global Perspective Module 1: Business in a Globalizing World Assignment 1. 1: Dialogue 1- The Impact of Globalization on Small and Large Corporations Cheryl Tomlin Nov 07, 2012 The Impact of IT and the Internet: Improves shipping and handling procedures and tracking; aids quality control; eliminates contamination; helps companies to follow rules and regulations. Impact of Global Business Regulations: In the global market place, there are four universal points- safety, benefit, legality, and economic viability. The process might be different between countries, but the goals are the same.Important steps have been made towards global regulatory harmonization as the food industry is driving the harmonization of ingredient regulations. (www. foodnavigator. com) Worldwide Access to Foods: Accessibility to food in a global business environment is affected by global market volatility; supply chain; where the food is being sourced; how countries are getting food; consumer deman d; nutrition and health. The Availability of Scientific Research and Talent: Advances in the scientific understanding and engineering techniques have increased agricultural production and have allowed for the commercial-scale production of processed foods.The variety of food available is no longer limited to local products as perishable foods can now be transported farther away and have increased shelf-life. For example, McDonald’s Corporation engineered food not to spoil as fast. Overseas Competition: â€Å" Some competitors may have different profit objectives and some international competitors may be more or less susceptible to currency exchange rates. †(www. winkinvest. com) Future Trends in Globalization Schema: Consumers are becoming more outspoken and demanding in their food choices. According to the Puratos Group, there are 10 future-proof consumer trends for the food industry.Themes include overall quality perception; openness and transparency; local self-expr ession; city brands; history and tradition; portability; what is healthy based on size, volume, shape and portion; authentic small market look and feeling; convenience. (Moerdyck) In comparing Kraft Foods to Hansen’s, the former has a far greater global reach. In order to minimize marketing expense Kraft has decentralized much of its decision making to local management teams enabling them to make decisions quickly- critical to maintaining an edge in a very competitive industry.On the other hand, Hansen’s operates primarily in North America, with less diversification as Kraft Foods. Kraft has both beverage and food products while Hansen’s only markets beverages; therefore being unable to develop the same level of presence as Kraft Foods in the global market.References: Moerdyck, Anke. Oct 24, 2012, http://blog. insites. eu. http://www. winkinvest. com/stock/Kraft_Foods. Feb 27, 2009. Fletcher, Anthony. Jul 06, 2006. www. foodnavigator. com/legislation/IFT.

The Applied Management Project Education Essay

This faculty should be completed at the terminal of the taught portion of your programme. It is assumed that you have successfully completed the first two semesters of survey and hence have a thorough appreciation of the taught elements of the programme. You will be expected to pull on the acquisition that you have achieved in the taught faculties. The Applied Management Project is the concluding assessed piece of work of the Masterss ‘ programme. It is designed to imitate a realistic direction state of affairs, giving you the chance to show your ability to utilize the cognition and accomplishments acquired through the taught component of the class. The intent is to convey together the taught elements of the programme, re-enforcing their relationships enabling you to travel from the apprehension of a distinct cognition base to synthesizing and researching new countries in more item. It simulates the working environment where persons are invariably required to unite cognition in different ways and increase their understanding in different countries. The AMP gives you the chance to show your cognition and apprehension of concern. The purposes of this faculty are to enable you to take the cognition apprehension and accomplishments you have been developing in single faculties and utilize them in a complex, multifunctional state of affairs. explicate a job place information demands retrieve information synthesise information bring forth originative solutions bring forth a well argued and supported study in response to the job identified work efficaciously in a group work efficaciously in a clip constrained state of affairs reflect on the acquisition achieved through the procedure It is the vehicle through which you as a Masterss pupils can demo that you are able to work at Masters degree every bit defined in the University ‘s degree M form: Students ‘should be working within complex, unpredictable and usually specialised Fieldss demanding advanced work which involves researching the current bounds of cognition ‘ .2. How it worksYou must organize groups of 8 to get down the work. You may take your ain groups to work with, but the duty is yours. Each group should incorporate pupils from the same award programme although pupils of â€Å" Business and Management † may take to work with any other group, or may organize a group within their ain programme. You will be given a concern scenario, together with a little figure of chosen articles to read. This battalion of information will consist a job, issue or country of probe. The undertaking of your squad is to make up one's mind on the issues, formulate the job and place information demands to cover with the issues identified. We call this â€Å" Enquiry Based Learning † as you will be set uping yourselves exactly what to look into. Your group will so put out to roll up the information that you have identified as necessary. You should portion the information between the group members, as it is intended that the research procedure will be extended. Following aggregation of the informations by the group, you will compose a 12,000 words ( A ± 5 % ) study. This MAIN REPORT is INDIVIDUAL. Students are expected to utilize the information gathered by the group to supply an single analysis of the job and appropriate actions to cover with it. It may be that you provide a solution to the job or that you merely analyze the dimensions of the job. Alongside the completion of the chief study, you must bring forth an single brooding study of 3000 words ( A ± 5 % ) . This brooding analysis will look at the procedure of the undertaking. You should be self analytical every bit good as critical of your group.3. Module TimetableFor Health and Safety grounds the category will be divided into four cohorts by class.Cohort ACohort BCohort CCohort DInternational BusinessBusiness & A ; Management ( general )SellingFinanceLogisticssE-BusinessInformation SystemsSports & A ; LeisureEntrepreneurshipMonday [ 15th of June ]TimeRoomActivityCoachCohort9.30 – 10.45 A004, Park Square Introduction to the Module Vincent Ong and Peter Patrick ALL cohorts 10.45 – 11.00 Interruption 11.00 – 13.00 A004 What is contemplation and why is it relevant? Rob Carman ALL cohorts 13.00 – 14.00 Lunch ( You are on your ain! Please return quickly! ) 14.00 – 15.00 A004 Sourcing relevant information and citing it. Alan Bullimore & A ; Peter Godwin, Academic Liaison Librarian ALL cohorts 15.00 – 16.30 A004 Formation of groups and allotment of subjects Vincent Ong and Peter Patrick ALL cohortsTuesday [ 16th of June ]TimeRoomActivityCoachCohort9.30 – 12.30 Business Pod 1 ( J103 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort AInternational Business Business Pod 3 ( J303 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort BBusiness & A ; Management ( general ) Selling 13.30 – 16.30 Business Pod 1 ( J103 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort CFinance Business Pod 3 ( J303 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort DLogisticss E-Business Information Systems Sports & A ; Leisure EntrepreneurshipWednesday [ 17th of June ]TimeRoomActivityCoachCohort9.30 – 12.30 Business Pod 1 ( J103 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort AInternational Business Business Pod 3 ( J303 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort BBusiness & A ; Management ( general ) Selling 13.30 – 16.30 Business Pod 1 ( J103 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort CFinance Business Pod 3 ( J303 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort DLogisticss E-Business Information Systems Sports & A ; Leisure EntrepreneurshipThursday [ 18th of June ]9.30 – 12.30 Business Pod 1 ( J103 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort AInternational Business Business Pod 3 ( J303 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort BBusiness & A ; Management ( general ) Selling 13.30 – 16.30 Business Pod 1 ( J103 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort CFinance Business Pod 3 ( J303 ) Work on undertaking in groups/ library Sessionss Business School staff/ Business LibrariansCohort DLogisticss E-Business Information Systems Sports & A ; Leisure EntrepreneurshipFriday [ 19th of June ]9.30 – 11.00 A004, Park Square Writing a study Steve Briggs, Learning Support Tutor ALL cohorts 11.00 – 11.30 Interruption 11.30 – 12.30 A004 Plagiarism and TurnitinUK ( Submiting your assignment electronically ) Prof. Brian Mathews ALL cohorts 12.30 – 13.00 A004 Concluding inquiries Vincent Ong and Peter Patrick ALL cohortsNote: After June 19th, you will non run into with your coachs. You should work with your squad in informations aggregation and entirely in composing up.4. Passing in the AssignmentDate for Submission – Monday 14th September 2009Concluding entry of both constituents ( Main Report & A ; Reflective Report ) of the AMP and completion of programme. The assignment must be submitted: To the Modular Office at the Student Centre by 4pm with TWO difficult copies* of your work and an electronic disc ( attached to one of the difficult transcripts ) . To TurnitinUK electronically via the BREO system ** ( Please submit harmonizing to your MSc Programme, see Appendix 5 on how to subject to TurnitinUK )Note:* Please adhere the Main Report and Reflective Report together with a clear rubric page for each subdivision. ** You have ONLY ONE opportunity to subject your concluding Main Report and Reflective Report in TurnitinUK. Please submit individually. Include everything except appendices.5. Report FormatThe AMP simulates the type of undertaking that you will be asked to make when you are employed. The Main Report has a recognised format, which you should utilize. Title Page – Faculty Code, Topic, Your Name, Your Student Number Acknowledgement – Merely set these in if you have received aid from an outside organic structure. There is no demand to thank your coachs. Table of Contents – Use a consistent attack to totaling the subdivisions of your study. Executive Summary – One side of A4 summarizing the cardinal points of your study Purposes and Objectives – This should sketch the manner in which you are undertaking the inquiry set. Literature reappraisal, Analysis and Discussion – This is the chief organic structure of the study in which you demonstrate your ability to happen, measure, analyse and synthesise information to bring forth an original piece of work Decisions – This is the subdivision where you summarise the old subdivision in such a manner as to clearly supply a response to the inquiry posed in the subject you were given. Recommendations – If appropriate recommendations for action should be provided in this subdivision. Mentions – All beginnings from which you have quoted MUST be listed here in alphabetical order harmonizing to the Harvard referencing system. Bibliography ( optional ) – Beginnings which you have read but to which you have non made specific reference in your work should be listed here in alphabetical order harmonizing to the Harvard referencing system. Appendix/appendices – are non a necessary portion of the study. It/they contains back uping stuff you wish to show but which is non indispensable to the apprehension of the chief study. Your study should be printed in Arial 12pt, 1.5 line spacing and edge. Note: The above format does non use to Reflective Report ( refer Page 8 for the recommended headers for Reflective Report ) .6. ReferencingMentions should be made to beginnings of stuff throughout the study. There are assorted conventions that can be used for citing and finally it does non count which is used, every bit long as it is used systematically. Possibly the easiest and neatest convention is the following one, since it does non take up undue infinite in the text and thereby does non deflect from the flow of statements. Efficaciously, this convention gives adequate information in the text to let full designation of the beginning from the mention. An writer can be referred to in a figure of ways. In the instance where the writer is referred as stating something in an unquoted manner: Maslow ( 1970 ) argues that†¦ . On the other manus, when citing verbatim ( direct citation ) and necessitating to impute the beginning: â€Å" †¦ is no longer a beginning of motive. † ( Maslow, 1970, p 43 ) Since the quotation mark is direct, it requires a precise page mention. The mentions list at the dorsum should detail all books, articles, etc, that have been referred to in the text, foremost by writer ( alphabetically ) and following by day of the month of publication. If the beginning is a book, these inside informations will be followed by the full rubric ( underscored ) , the topographic point of publication, and the publishing house, e.g. Maslow A H ( 1970 ) Motivation and Personality New York, Harper and Row Another illustration might be: Lloyd P Jones A and Brown S ( 1984 ) Introduction to Psychology: An Integrated Approach London Fontana In this case there are a figure of writers, and in the text with three or more writers you should utilize the manner Lloyd et Al. ( 1984 ) . The â€Å" et Al † is a shortening of et alia, a Latin term significance and others. Mentioning to journal documents in the text is the same process, but they are elaborate instead otherwise. In this instance it is the beginning diary or book that is underscored, the rubric of the paper looking in upside-down commas, e.g. Maslow A H ( 1943 ) â€Å" A Theory of Human Motivation † Psychological Review Vol. 50 No. 2 pp 370-396 If an writer quoted has published two or more points in one twelvemonth, these should be distinguished between as follows: Agee ( 1986a ) and Agee ( 1986b ) Sometimes writers are non identified, but the book is published under the protections of an establishment, e.g. Institute of Personnel Management or The Royal Commission for†¦ †¦ †¦ . These should be listed under the names of the establishments. Proper referencing is a important facet of the thesis and, in some instances, it can do the difference between a base on balls and a fail. You are hence strongly advised to take peculiar attention over this..7. Brooding Analysis Reportâ€Å" The brooding analysis study is designed to consolidate the pupil larning from the thesis experience. It is designed to let pupils to analyze single and group experiences through critical contemplation. Students are advised to take some awareness of current theory and application of brooding pattern. The followers should be taken into history in roll uping this study. First, the analysis is non about demonstrating: How perfect you are How you ‘ve done everything absolutely good That others have let you down Second, the analysis is about what you have learnt from the experience, both personally and as a group. Contemplation under the undermentioned headers might be considered.IntroductionRemembrance of experiencesHow the development procedure worked. Diarised remembrance of cardinal phases and ‘events ‘ in the development of both the literature reappraisal and the integrated selling program. Any peculiar internal crises or elements of enlightenment should be identified. In roll uping this component, pupils are advised to maintain regular and elaborate journals or logs.Personal feelings and larning from the experiencePersonal feelings sing the procedure and one ‘s ain part to the experience. Designation of any specific personal jobs either with content, procedure or other group members. Identification of how issues were resolved and over what clip period. How, if at all, was my public presentation compromised by the actions of others? How might my actions have compromised the public presentation of others? Any other remarks sing personal feelings and acquisition.Group kineticss and larning from the experienceHow did the group respond to the procedure? Identification of any jobs with the group as a whole. How did the group dynamic evolve? How did the group respond to you and your input? What new group penetrations evolved? How would the other members of the group have regarded you? What more might the group, or persons within the group have done in work outing the job ( s ) ? What value was gained from the supervisor audiences?Lessons for future undertakingsIdentify up to 5 cardinal lessons to better your public presentation in future group activities and undertakings.DecisionGeneral decisions from the procedure. You might besides see the followers: Do n't trust on your memory: compile habitue detailed advancement logs Be prepared to discourse issues and feelings with other members of the group Prepare for some uncomfortableness and ‘hostile information ‘ Through foresight and hindsight you can derive insight. † ( Hunt, N ( 2005 ) Dissertation Handbook ) More elaborate information is given in Appendix 28. Plagiarism and LumpingWork presented by a pupil in an appraisal is expected to be the pupil ‘s ain, and while citations from published beginnings are normally acceptable, such instances must be clearly identified and the beginning to the full acknowledged.As a guideline, verbatim ( direct ) citations should non transcend 5 % of your 12000 words in the chief study and 3000 words in the brooding study.Plagiarism is Copying balls of unascribed text from elsewhere, including downloading stuff from the cyberspace Incomplete or inaccurate referencing Copying other pupil ‘s work Leting others to hold entree to your work which they may copy Plagiarism is a serious offense that will be punished. The University has set of ordinances to regulate how plagiarism is treated and you should do yourself familiar with these ( They are available on the web site ) . As a lower limit punishment, pupil who commits plagiarism will usually have a fail class, and this means that the undertaking must be taken once more and the pupil has to pay to make so. The offense is besides recorded and may be mentioned is mentions are requested. The ground we penalise plagiarism because it is frequently a signifier of larceny and the purpose in all instances is to lead on. It constitutes unethical behavior. Unitization is the usage of significant sums of other people ‘s work which is right referenced. Students whose work consists of a series of citations from other people ‘s work, which is right referenced, are non guilty of misrepresentation. Nevertheless they are likely to neglect the faculty because they have non demonstrated that they are capable of the Master ‘s degree accomplishments of analysis, rating and synthesis of thoughts. Recognizing the relevancy of other people ‘s thoughts is merely a first twelvemonth undergraduate accomplishment. As you will detect in the session on plagiarism we have entree to package which compares work submitted by pupils with a database which is added to by every piece of work that is checked. As more universities join the strategy the database becomes more comprehensive.. We now have a policy to look into every undertaking so you are asked to manus in a disc with your work. 9. Marker of The Assignment You will have a individual class for the Applied Management Project. The balance of the class between the undertaking and the brooding study will be reflected in the word count allowed for each subdivision. The Main Report carries 80 % of the grade and the Reflective Report 20 % . The tabular array in Appendix 1 shows the standards used to tag your work Your work will be dual marked, which is why we ask you to manus in two transcripts of your study. It will besides be checked for lumping and plagiarism, which is why we ask for a transcript on disc. If you do non supply what we ask, there will be a hold in taging your work which may take to a hold in obtaining your award. You should manus in TWO difficult transcripts of your work and an electronic disc. And you should besides subject your both chief study and brooding study electronically via BREO ‘s TurnitinUK ( under the Assignments nexus ) .10. Coach Support ( merely available during the AMP hebdomad )You will NOT hold a personal coach in the manner of the old fashioned undertaking. A squad of coachs with a scope of capable specialism will back up your work during the AMP ‘s group-work Sessionss. After June 19th, 2009, you will have no more tutorial aid. You will so be entirely with your group to finish the work. The coachs will work as a squad during the group-work Se ssionss and will rede and steer you as you request ( i.e. counsel on literature reappraisal, secondary research, research analysis etc. ) . During the AMP hebdomad, Academic Liaison Librarian will besides be about to supply support in academic sourcing and referencing. 11. Administration Support over the Summer If you have any general question, delight direct your electronic mail to amp @ beds.ac.uk alternatively of the direct electronic mail of faculty leaders. This electronic mail will make all faculty leaders and one of the faculty leaders will answer you.Appendix 1 – Applied Management Project Marking SchemePurposes and AimsThe AMP is designed to give pupils the chance to show their cognition and apprehension of concern every bit good as the accomplishments indispensable to effectual operation in a concern environment. In peculiar the purposes of this faculty are to enable the pupils to take the cognition, understanding and accomplishments they have been developing in single faculties See below ) and utilize them in a complex, multifunctional state of affairs. explicate a job place information demands retrieve information synthesise information bring forth originative solutions bring forth a well argued and supported study in response to the job identified work efficaciously in a group work efficaciously in a clip constrained state of affairs reflect on the acquisition achieved through the procedure It is the vehicle through which Masterss pupils can demo that they are able to work at Masters degree every bit defined in the University ‘s degree M form: Students ‘should be working within complex, unpredictable and usually specialised Fieldss demanding advanced work which involves researching the current bounds of cognition. ‘ The work to be assessed is in two parts – the first a 12,000 word study and the 2nd a contemplation on the procedure of making the assignment. Two taging strategies are presented one for each assignment.You should supply a separate grade for each constituent.Assessment standards.There are two sets of sets of results which are identified in the M degree forms. The first are cognitive results and the 2nd are generic accomplishments Broadly talking the cognitive results can be evaluated through the study, whereas the brooding essay should give an penetration into the generic accomplishments. It is nevertheless, the instance that the generic accomplishments can besides be measured by the pupil ‘s success or deficiency of it in bring forthing an equal piece of work. Cognitive results Knowledge and Understanding Should be able to autonomously analyze new and/or abstract informations and state of affairss utilizing a broad scope of techniques appropriate to the subject ( s ) and to his/her ain research or advanced scholarship Should be able to show a deepness of cognition and a systematic apprehension of his/her subject ( s ) , across specializer and applied countries, and be critically cognizant of and cover with complexness, spreads and contradictions in the current cognition base with assurance Although the undertaking is based on secondary informations, there are legion beginnings – academic diaries, newspapers, trade imperativeness, authorities studies, and books – which the pupil can utilize every bit good as www.google.com! The information may and likely will be contradictory. Students may cover with this by disregarding conflicting findings or by prosecuting in a argument to analyze the grounds for the disparity A -The pupil provides a comprehensive reply that shows a clear apprehension of the comprehensiveness of the issues involved. The reply demonstrates the pupil ‘s ability to supply a balanced response taking history of disparity and differences in the secondary informations. The answer clearly supports a position that the pupil has mastery over the capable affair. B -The pupil demonstrates a good apprehension of the issues involved and the relation of these issues to their concern specialism. They are able to pull strings thoughts good to bring forth a sound reply to the inquiry C- The reply demonstrates an ability to utilize thoughts which are easy accessible. No grounds of a pupil ‘s effort to travel beyond the obvious. Discussion accurate but shoal. Correct citing for the most portion D- Heavy trust on really limited set of ideas. Small grounds of any effort to roll up a broader scope of information. Discussion narrow and perchance non good argued or supported. . E – Discussion lacks comprehensiveness. The pupil fails to show a existent apprehension of all the issues involved F -Very little or no grounds of the pupil ‘s ability to appreciate a scope of different thoughts – Alternatively heavy trust on big balls of other ‘s work. Referencing may non be full and accurate but is present and the purpose is NOT to base on balls work away as the pupil ‘s ain Synthesis/creativity Should be able to autonomously synthesize information and thoughts and suggest new hypotheses, create original responses to jobs that expand or redefine bing cognition or develop new attacks to altering state of affairss A – a good constructed piece of work which clearly demonstrates the pupil ‘s ability to synthesize complex statements and to utilize the informations to come up with fresh solutions. It has a logical flow and The work will be good argued and the decisions will follow of course from the grounds presented. No uncertainty will be left in the reader ‘s head as to their cogency. B – a good constructed piece of work. Literature critically evaluated non simply a precis. Good usage of secondary informations beginnings to back up the statements. Literature supports the treatment which has been developed from the information collected. The work will be soundly argued and the decisions will be mostly converting C – A scope of appropriate points made but more as a list so as a incorporate piece of work. ‘Reader presented with bricks instead than constructing ‘ . The work will be moderately argued but the decisions will non be wholly convincing Secondary beginnings will normally provided to back up the points made D – A limited figure of points made with small effort to interrelate them to organize a consistent treatment. Poorly argued with instead flimsy decisions. The reader may good doubt that the decisions are valid.Poor usage of any external informations to back up the points. E – Some grounds of an effort to supply an reply to the inquiry but deficient item to go through. No existent effort to travel on from a few pieces of information. Poorly argued and with decisions that merely do non follow from the grounds presented ‘Chunking ‘ calls into inquiry the pupil ‘s in depth apprehension of the issues presented.. F – A random aggregation of statements based on the pupils ain point of position with no effort to utilize grounds to back up the statements. Alternatively, serious ‘chunking ‘ . Evaluation Should be able to independently measure current research, advanced scholarship and associated methodological analysiss and suitably warrant the work of egos and others A little group of pupils complained that they needed more clip because of the mass of information available so under this heading the ability to recognize worthwhile and less valuable information should be included. A – The reply demonstrates the ability to cover with informations from a broad assortment of beginnings with a clear apprehension of its comparative value. There is clear grounds of the pupil ‘s ability to critically measure thoughts and beginnings. Referencing is full and accurate B- A good scope of literature used from a wide scope of beginnings. The reply demonstrates grasp of its rightness. Full and accurate referencing C- Some grounds of critical rating of secondary informations. Correct citing for the most portion D- Indiscriminate usage of ( likely ) really limited information. Poor citing E – Some effort to utilize secondary informations. No effort at measuring its dependability. Poor citing F -Very little or no usage of published work. Ill referenced if at allGeneric accomplishments resultsAlthough the generic accomplishments will to some extent be obvious in the end product of the concern study they should besides emerge from the brooding essay. Needs analysis Should be able to research the demands of a undertaking and formulate feasible proposals for run intoing these demands A – an first-class reply will show a comprehensive consideration of the issues and configure the response to enable different statements to be presented in a logical order. B – a good reply will construction the job in a logical manner showing a comprehensiveness of apprehension of the issues C- an mean reply will demo consideration of some of the issues in a moderately consistent manner D – a hapless response will take a really narrow position and see a limited scope of issues E- a referral reply will non see the issues posed in the inquiry in a coherent or elaborate manner, F – a neglecting reply will non show an apprehension of the issues posed in the inquiry Performance planning and direction Should be able to be after the undertaking, and run into their ain skill-development demands, and derive the necessary committedness from others Should be able to pull off the undertaking, accommodating their scheme as necessary to accomplish the quality of results required Presentation and Evaluation Should be able to show the results of the undertaking in a mode appropriate to the intended audience ( s ) and measure their overall public presentationThe Reflective ReportBased on the predating theoretical account, the undermentioned guidelines should be used for measuring the pupil ‘s contemplations: Is the work complete? Is the work thorough Is the work genuinely brooding or simply a diarised history of the procedure? Does the work place both personal and group kineticss and development? Is there any grounds of associating the contemplation to theory? Is there grounds of existent acquisition from the thesis experience? Is there any grounds of feedback that might assist coachs better the experience for future pupils? Coachs are advised to take a holistic position of the pupils ‘ contemplations as the work is likely to be presented in a assortment of rather different signifiers. ( Hunt.N, 2005 ) The undermentioned contemplation under the undermentioned headers might be considered by pupils.IntroductionRemembrance of experiencesHow the development procedure worked. Diarised remembrance of cardinal phases and ‘events ‘ in the development of both the literature reappraisal and the integrated selling program. Any peculiar internal crises or elements of enlightenment should be identified.Personal feelings and larning from the experiencePersonal feelings sing the procedure and one ‘s ain part to the experience. Designation of any specific personal jobs either with content, procedure or other group members. Identification of how issues were resolved and over what clip period. How, if at all, was my public presentation compromised by the actions of others? How might my actions have compromised the public presentation of others? Any other remarks sing personal feelings and acquisition.Group kineticss and larning from the experienceHow did the group respond to the pr ocedure? Identification of any jobs with the group as a whole. How did the group dynamic evolve? How did the group respond to you and your input? What new group penetrations evolved? How would the other members of the group have regarded you? What more might the group, or persons within the group have done in work outing the job ( s ) ? What value was gained from the supervisor audiences?Lessons for future undertakingsIdentify up to 5 cardinal lessons to better your public presentation in future group activities and undertakings.DecisionAppendix 2 – Introduction to Reflection Used with the permission of the writer Dr Chris Johns, Faculty of Health and Social Science, University of Luton Edited by Ann Mathews, Luton Business School Aim of the brochure To increase apprehension and use of the brooding procedure Aims By the terminal of this brochure you should be able to: Define brooding pattern. Describe the process/stages of turning contemplation into larning and Identify the accomplishments required to prosecute in brooding pattern. Recognise schemes, which may advance contemplation as a learning tool. Contemplation Can be defined as: a technique for turning experience into acquisition or a manner for persons to go autonomous and job resolution.Other definitions:Kolb ( 1975 ) said contemplation is cardinal to the procedure of turning experience into acquisition. Boyd and Fales ( 1983 ) suggest that: ‘The procedure of contemplation is the nucleus difference, whether a individual repeats the same experience several times between going proficient in one behavior, or learns from experience in such a manner that he or she is cognitively or affectively changed. ‘ Rogers ( 1986 ) said it was utilizing one ‘s ain experience to supply acquisition, he said that self-initiated acquisition concerns the whole individual, both feelings and mind, and in this manner the acquisition becomes permanent and permeant. Reid ( 1993 ) said ‘a procedure of reexamining an experience of pattern in order to depict, analyse and evaluate and so inform acquisition from pattern ‘ ( p 305 ) What is Reflection? The complex and calculated procedure of believing about and construing experience in order to larn from it – a witting procedure. Brooding acquisition is the procedure of internally analyzing and researching an issue of concern, triggered by an experience, which creates and clarifies intending in footings of ego, and which consequences in a changed conceptual position ( Boyd and Fales 1983 ) . Contemplation Introduced So frequently in our every twenty-four hours lives we acquire caught up with the force per unit areas and demands, we react to state of affairss automatically and happen small clip to reflect on what we are making and why. In day-to-day life or on a demanding class pupils and staff may happen similar jobs. The force per unit area to finish assignments, larning new accomplishments, run intoing the demands of households and friends may look to go forth small clip to chew over one ‘s personal and professional development as one progresses through life or a class. One manner of taking clip to believe throughout experiences and to larn from them is to maintain a diary, or notes, on specific occurrences. Tthis allows contemplation during the authorship or at a ulterior clip. Many people have been introduced into the brooding procedure by this mechanism. Holly and McLoughlin ( 1989.page 281 ) suggest that maintaining a personal/ professional diary is: ‘both a manner to enter the journey of instruction and growth, and to see the procedures purposefully and sensitively. It is a method for researching our inner universes and histories ; of examining the educational and cultural surroundings within which we teach ; and of asking into the significance of learning. Professional development provides the context within which appraisal and assessment reside and do sense ‘ . Brooding notes tend to be written at times of critical incidents. Holly and McLoughlin ( 1989 ) indicate several benefits of maintaining a diary, or notes, on a critical incident. Provides a lasting record, which we can return to from a assortment of positions. Writing to reflect provides a cyclical procedure ; reflecting as you write and returning at a ulterior day of the month to reflect on what has been written which may supply new thoughts for farther contemplation. Writing necessitates ‘time out ‘ for contemplation. They argue that clip to reflect is non a luxury but a professional necessity. Forms and the subjects of life become evident over clip. We act on our situational perceptual experiences yet our perceptual experiences are dependent on what we see and experience. We tend to work on automatic pilot and therefore we may non be cognizant of the forms and subjects in our lives. Writing over clip makes seeing these subjects and forms possible. Learning from pattern can increase consciousness, self-knowledge and assurance. We need non maintain reiterating our errors and lickings. As we write about our professional pattern and note forms and subjects in the ways that we influence and are influenced by our fortunes we can larn more about ourselves. We can get down to understand why we do what we do and do unconscious behaviors witting so that we may alter it as appropriate. We can go more cognizant of our environment and the contexts in which we teach and can get down to expect and specify events instead than merely responding to them. Writing brings to conscious degree much that was tacit. As we write and play with thoughts and images other thoughts emerge, begin to blend together and we come to consciously cognize what we already knew tacitly. Writing provides a comprehensive and on-going database for professional development. Using words to depict our experiences in pattern additions our scope of linguistic communication available to depict our pattern to others. Through our authorship we may go more comfy and clear about our thoughts and can come in into treatment with others and so enrich our pattern. Used in this manner the diary mimics the research worker ‘s diary as it accumulates a database for the survey of pattern. However single events can be written in a similar manner. Learning from Reflection Contemplation is cardinal to the procedure of turning experience into larning. Boyd and Fales ( 1983 ) suggest that: ‘The procedure of contemplation is the nucleus difference whether a individual repeats the same experience several times between going proficient in one behavior, or learns from experience in such a manner that he or she is cognitively or efficaciously changed ‘ . Since this type of authorship is an basically procedure of larning from experience the ability to reflect on your experiences will be cardinal to larning. The Procedure of Contemplation Recall an experience to mind as shortly after the event as possible and compose a brief description of what happened. The purpose with callback is to acquire in touch with what you experienced, it is of import non to measure or judge the experience, ( Cell,1984 ) . Following, take some clip to compose your ideas and feelings about the experience. This can be rather light hearted and relaxed. Let your ideas to flux spontaneously as you write. When you have explored the experience you can get down to concentrate your ideas more specifically. The following are suggestions, which might turn out utile. What did you make good? How would you back up this belief? In retrospect is at that place anything that you would now wish to alter and if so why? What were you believing about during the experience? How did you act? How did other people behave? What did you anticipate to go on in the state of affairs? Make it turn out as you expected? What emotional or feeling responses did you hold and what caused you to experience this manner, did these impact your behavior? Were you aware of any interpersonal kineticss and how did these influence you? For illustration were you experiencing cross, hurried or happy? Did you do what you said you would make? If non what happened to alter your head? This can supply valuable cognition of state of affairss or be utile in future state of affairss. Did you learn anything new as a consequence of this experience which you could utilize in a similar state of affairs in the hereafter? Are there countries you feel you need to better or develop. If so what EXACTLY are they and how can you travel about this? Did this cognition aid you in developing new schemes in the hereafter? Did this experience aid you to derive greater conceptual apprehension? Did any of the theoretical positions help to broaden your consciousness or help your apprehension of what was go oning in this state of affairs? Is there an country of theory you need to brush up on or look up?Once you have finished authorship, read through what you have writtenThis can be undertaken at a ulterior day of the month if necessary. Are at that place any facets that you have taken for granted, premises made opinions or inexplicit values being expressed that you were non cognizant of at the clip? You can utilize this reading to analyze these in order possibly to clear up, polish or modify any countries. Over clip you may get down to see familiar forms emerging as you read through what you have written. It is of import to see the brooding procedure as a critical duologue with your experience and with your observations on the experience. This gives you the chance to reflect on the utility of the premises you habitually make. You can see alternate ways of sing state of affairss. It is frequently valuable to discourse these thoughts with equals or those involved in the same experience. When you are composing in your diary or reflecting on an experience avoid utilizing over generalizations such as â€Å" everyone knows † , â€Å" cipher does that † or â€Å" it is ever done that manner † . When you are tempted to utilize these footings try replacing â€Å" I † , for illustration â€Å" I do n't make that † . These entries will enable you to see the opinions that you make about others and forms in the manner that you construe your experiences. These are more likely to be noted when you re-read entries after a period of clip has elapsed. By reflecting on several entries you can get down to place the concepts and standards implicit in your thought forms. Be cognizant of the ideas and feelings, which may be evoked when reading through the diary! Through this procedure you begin to clear up, modify and develop the values, beliefs, standards and concepts which you use to construe your experiences. Clearly non all of these inquiries would be relevant in every state of affairs but is utile to acquire into the wont of inquiring these sorts of inquiries of your personal experience. It can be defined as a staged procedure First Phase Awareness of a hard issue. Clear apprehension that an issue needs to be addressed, as the cognition the person was using in the state of affairs clearly was non effectual. Recognition of an accomplishment. Second Phase A critical analysis of the state of affairs, affecting an analysis of feelings and cognition. Examination of how the person affected the state of affairs, and frailty versa. Third Stage Development of a new position. Outcome of contemplation is hence learning: Clarification of an issue. Development of a new attitude or manner of thought Resolution of a job. Change in behavior. What qualities are needed to go a Brooding Practitioner/Learner? Skills Needed Open mindedness Motivation Committedness to alter Recognition of personal prejudices Receptive to new thoughts Keen to develop personal penetration Time and energy Barriers to the development of brooding pattern Lack of clip Low morale Lack of the theoretical base Unwillingness to develop self consciousness and penetration Lack of accomplishment development A wish to transport on as everNB. If you ever do what you have done earlier, you will ever hold merely what you have already got! !To summarize the standards for Contemplation on Practice it is portion of ego assessment and ego consciousness it is an geographic expedition of feelings as a consequence of experiences it is depicting one ‘s actions and depicting the results of actions its placing what was worthwhile, what one would make otherwise and why it is the analysis of this to explicate why things work good or non – it identifies what acquisition has occurred, and evaluates knowledge degree it identifies what farther acquisition is required, = self growing and personal and professional development The Potential of Reflective Practice allows critical analysis and synthesis Examines the constituents of a state of affairs Identifies and size up bing cognition, and how relevant this is to the state of affairs. Explores the feelings you have or had about the state of affairs. Challenges any premises you may hold had. Allows geographic expedition of alternate cognition and actions Advantages to the Practitioner/Learner Helps you to do opinions Develops competency through critical contemplation on experience Generates new cognition Gives authorization Develops a wider cognition of societal and political alteration Examples of theoretical accounts of Contemplation Schon ( 1983 ) provinces: ‘In the varied topography of professional pattern, there is high difficult land overlooking a swamp. On the high land, manageable jobs lend themselves to solutions through application of research-based theory and technique. In the swampy lowland, mussy confounding jobs defy proficient solution. The sarcasm of the state of affairs is that the jobs of the high land tend to be comparatively unimportant to persons or society at big while in the swamp lie the jobs of greatest human concern. To me, an educated individual, foremost and first, understands that one ‘s ways of cognizing thought and making flow from whom one is. Such a individual knows that an reliable individual is no mere person, an island unto oneself, but is a being in relation to others, and hence is, at nucleus, an ethical being. Furthermore, a genuinely educated individual speaks and Acts of the Apostless from a deep sense of humbleness, witting of the bounds set by human finiteness and morality, admiting the grace by which pedagogue and educated are allowed to brood in the present that embraces past experiences but is unfastened to possibilities yet to be ‘ . A Simple Model of Reflection 1 The Significant Experience The salient events – 1 ‘s behavior thoughts / cognition feelings good / bad 2 The Reflective Procedure 1. Describe the events. Avoid doing opinions 2. Attend to experience – good 1s or negative 1s. Casual fortunes or act uponing factors 3. Re-evaluate the experience How it felt, self, others, clients Connect bing cognition and attitudes with thoughts and feelings from experience 4. See alteration of cognition, attitudes, behavior for future usage Explore and dispute any premises you made 3 Result Evaluation of the brooding procedure 4 Critical analysis A new manner of making something, or an alternate manner of covering with the state of affairs elucidation of an issue development of a skill declaration of a job, greater assurance in one ‘s abilities changed set of precedences 5 Consequences Action Plan/ ends Consequences into pattern Learning demands Changing pattern ( Koch 1989 ) Future Experiences Links theory to pattern Stop and take stock so advancement ( Kemmis 1895 ) Enhanced degree of assurance To Summarize Behaviour 1. Describing the events New Perspective Ideas 2. Addressing 1s feelings Changes in behavior Feelingss 3. Re-evaluating the experience Commitment to action The experience 4. The brooding procedure Results Decision Learning through contemplation topographic points control with the person Helps the person with the challenges of pattern. â€Å" Experience is ne'er limited, and is ne'er complete. It is an huge esthesia, a sort of immense spider ‘s web of the finest satiny togss suspended in the chamber of consciousness, and catching every air borne atom in its tissue. † Henry James 1843

Certification In Education And Training Essay

Task 1 1, Explain what your main role & responsibilities are as a teacher/trainer in Education and Training (1.1) My role as a Teacher  As a teacher, one of my main roles is to motivate my learners, to develop their ability to learn also to develop my learner’s aspiration to learn. When you train to teach you read about delivering training and how to facilitating learning, but in reality you do much more than that, your role as a teacher is not just about teaching your subject or preparing learners for assessment. The focus of your role as a teacher I feel relates very much to inspiring your learners to change and develop their personal, social and professional skills to the best of their ability. My ultimate aim is to enable my learners to understand how to take responsibility for their own development. I would do this by planning and preparing teaching and learning activities that take account of the needs and well-being of individual learners as well as groups of learners. Some key aspects of my role as a teacher may be: Carrying out initial and/or diagnostic assessments. Clear communication with learners, other professionals. Promoting appropriate behaviour and respect for others. Identifying and meeting individual learner’s needs. Being aware of the support available. Being organised. Being reflective, (which means learning from successes as well as mistakes). My responsibilities as a teacher?  As a teacher, my responsibility is to ensure that learners are enrolled onto the correct course that is suited for them and to make sure of meeting their needs and abilities, also i need to ensure that my learner is on the appropriate course in terms of meeting their award and organizational requirements. To do this you I will probably have to be responsible for the following: Promoting a safe and supportive learning environment. Promoting equality and diversity. Adhering to legislation and codes of practice. Modelling professional behaviour at all times to inspire my learners. Ensuring my own professional development.  Working with a team of professionals in order to improve the experience and achievement of my learners. Designing or contributing to a design of the course curriculum. Negotiating appropriate learning targets for groups and individuals and make sure their appropriate to their needs and aspirations as well as the course aims. Planning learning activities based on the needs of your group and specific individual needs within the group. Amending or designing learning resources that are varied or appropriate to the award aims, to intellectually challenge my learners. Keeping accurate records to contribute to your organisations quality improvement strategy. This will include keeping accurate records of recruitment, retention, achievement and progression of your group, as well as evaluation of how these can be improved; Keeping accurate records of individual learners’ progress and future needs. (This is often recorded in the form of an individual learning plan). Providing learners with appropriate points of referral as required. (Word count 467) 2, Explain how your role involves working with other professionals and what the boundaries are between your teaching role and other professional roles. (3.1, 3.2) â€Å"Professionalism requires us to maintain appropriate standards and fulfil our responsibilities to learners, institutions and colleagues† (Francis and Gould, 2009). This can be achieved by setting professional and personal boundaries which will enable us to be clear about what our limits are and what our professional role involves. It is our responsibility to identify areas outside of the professional boundaries of a teacher, either because of lack of necessary skills or expertise or because it is inappropriate for the teacher to deal with it. This is when external support from other professionals will be required and it is important to identify the appropriate colleague to which to refer the matter. For example a student who is having financial problems should be referred to the appropriate colleague within the institution. With personal matters it is important not to given preferential treatment to one or a group of learners and to treat  everyone equally. Teachers should not give out personal information or get personally involved with a student e.g. not join social networking sites etc. You should avoid touching students inappropriately or give preferential treatment to some students and not others. These boundaries could have a negative effect on us as teachers as well as other professionals within the organisation. We therefore need to deal with these boundaries by referring to the Institute for Learning’s Code of Practice (2008) which outlines the behaviours expected of teachers. (Word count 234) 3, Summarise the key aspics of legislation, regulatory requirements and codes of practice relating to your role and responsibilities as a teacher/trainer. (1.2) . Teachers always have to protect themselves and the best way to do it is to follow the rules of the code of practice. Being a teacher makes me automatically an example for my students so therefore I must not discriminate, abuse (physically or verbally), dress inappropriate, and be late or turn up for teaching intoxicated. The Code of Professional Practice comes in support of all teachers as guidance to how to be a good teacher. In a continually changing society the profession of teaching is becoming more complex and important and in order to keep up with the changes, I need to ensure that I meet the highest possible standards. Following this, I must be committed to my own professional learning, seeking to expand my skills and to deepen my knowledge as a teacher. Confidentiality and Data protection Act (1998) are very important legislations for a teacher, learners expect us to respect and protect confidentiality, this duty extends to any information relating to a learner which we acquire in the course of our work. Confidential information includes personal details. â€Å"Confidentiality can be defined as when one person receives personal or sensitive information from another person, then that person who receives the information has a duty not to pass it on to any other person without the consent of the person who confided in them.† As a professional teacher, I won’t share any information regarding my students unless the situation requires it. I’ll do my best to keep safe the information they are sharing with me and to gain their trust, if they will trust me then they’ll feel safe in my classroom. (Word count  272) 4, Explain how to maintain a safe and supportive learning environment. (2.1) â€Å"Good classroom management depends a lot on how you establish the ground rules at the beginning of a course. Students need to know what you expect from them and what they can expect from you during the course. They need to know where the boundaries lie and what will happen if they step over the boundaries.† (http://www.teachingenglish.org.uk/language-assistant/teaching-tips/establishing-ground-rules) I feel that ground rules are useful strategy to help set the expectations of how a group can achieve a organized and pleasant approach when working together in the class room. When the ground rules have been established and agreed with the group you are working with, this then provides a frame of reference for the future. It can be useful at times for the ground rules to mainly be suggested by the students to give a sense of ownership, however teachers, might at times, wish to include suggestions in the ground rules if not thought of by the group. This is particularly important for teachers of adults, as it is an accepted way of looking at how students will agree appropriate behaviour, and be respectful during the learning process. When there arises some difficulties in the classroom related to behaviour and respect, the teacher can use the ground rules as one way of opening a dialogue or indeed to bring order back to the learning environment. A way of promoting appropriate behaviour and respect is to keep the established ground rules as an existing agreement, so it may be added too during the duration of learning with the group and learn from it and adapt it to other groups for future learning. (Word count 270) 5, explain why it’s important to promote behaviour and respect for others. (2.2) One of the most effective ways to promote appropriate behaviour and repect for others is to model the behaviour yourself. Create a learning environment where people feel comfortable in expressing their interpretation of what they believe appropriate behaviour to be. This may vary slightly or considerably depending on who is involved  within my case. An open discussion at the beginning of proceedings allows an opportunity for everyone to contribute. This may bring up cultural or behavioural differences which can be expressed and may raise issues not previously considered by some. It is important to do this to promote equality and diversity within the learning environment and not to raise issues and complicate learning for my students. (Word count 116) 6, Explain why it’s important to identify and meet individual learner needs and describe the points of referral to meet these needs. (1.4, 3.3) It is important that you identify the needs of your learners so you can design the course to reflect individual differences. Although this is usually described as the first stage in the teaching/training cycle it is a process that may have to be deferred until you meet your learners for the first time and usually should be a continuing requirement throughout the learning journey. However, some organisations interview their learners before the course, or there may be an application process where learner needs can be identified. The range of learner needs can be described by a variety of acronyms – one of which is used is; SPICE: Although inclusion is about supporting learner’s needs, it is not always possible for teachers to do this without support themselves. You should be aware of the limits of your responsibility and know when and where to access support both for yourself and your learners. If you have a line manager, he or she should be your first point of contact for referral. If you have team meetings or contact with other teachers, your colleagues may also be able to help through their own previous experiences. Support may be available in your own organisation, through a learning support department or from Skills for Life specialists. Some organisations have specialist resources for supporting disabled learners or may be able to provide a learning support assistant. It may be appropriate to refer a learner for an Information, Advice and Guidance session either within your own organisation or to an external organisation. Many of the voluntary and charitable organisations have websites with advice about teaching strategies to support people with sensory or physical disabilities or may be able to supply resources. Points of referral will differ according to the type of organisation you work in; it is your responsibility to find out what support is available locally. (Word count 433)

Vision Statement Comparison Assignment Example | Topics and Well Written Essays - 500 words - 1

Vision Statement Comparison - Assignment Example Even though it does not show where the company intends to go it explains the planning in the company. Therefore, the vision statement in the two companies is directed towards making a profit to the shareholders and also satisfying their clients. (MacDonald, 1997) The vision statement is similar with the educational vision statement in that it shows a bigger picture on where the company intends to be. MacDonald (1997) they are also similar as both articulate the dream on where either the company or the institutions intends to be. For example, in Georgia intends to maximize the potential in students through creating a productive citizen that can contribute to positive development of the society. California University of Pennsylvania intends envisions being the top university in the entire America. In the company, vision statement can apply to different divisions; the educational vision statements also might be different from one faculty to another. But what is clear that the overall vision statement should be consistent. The example of the vision statement from both companies and two educational institutions act as a driving force to employees and the staff towards achieving the bigger picture in the or the fundamental laid objectives. (Clarke,

The Titanic by James Cameron Essay Example | Topics and Well Written Essays - 2000 words

The Titanic by James Cameron - Essay Example At the same time, the historical importance of the plot forces the viewers to feel that the events are real, not fictional. Within this context, the director made use of flashback technique to unearth the romantic story of the lovers in the film. To be specific, the plot moves from present condition (say, 1996) to past (say, 1912) and to present (1996). In the opening scene, the director portrays the effort of Brock Lovett (say, a treasure hunter) to unearth the secret behind a necklace sunk with RMS Titanic in 1912. Gradually, the director portrays the love affair between Rose and Jack. In the end, Rose drops the necklace into the Ocean and returns. The film ends with a fictional reunion between the lovers. The film’s casting is related to historical and fictional characters. For instance, some of the real travelers in the RMS Titanic are portrayed in the film. This is helpful for the viewers to identify the historical element of the film. On the other side, the protagonist and the heroine are fictional characters. For instance, Jack and Rose, (the protagonist and his lady love) are fictional characters who inculcated the element of romance in the film. One can see that the director’s decision to caste Leonardo DiCaprio as Jack Dawson is one of the elements behind the commercial success of the film. Besides, DiCaprio’s youthful exuberance suits his character in the film. Kate Winslet’s character as Rose DeWitt Bukater is apt because she was able to act according to the high-class status of the character. ... In the opening scene, the director portrays the effort of Brock Lovett (say, a treasure hunter) to unearth the secret behind a necklace sunk with RMS Titanic in 1912. Gradually, the director portrays the love affair between Rose and Jack. In the end, Rose drops the necklace into the Ocean and returns. The film ends with a fictional reunion between the lovers. B. Acting The film’s casting is related to historical and fictional characters. For instance, some of real travelers in the RMS Titanic are portrayed in the film. This is helpful for the viewers to identify the historical element of the film. On the other side, the protagonist and the heroine are fictional characters. For instance, Jack and Rose, (the protagonist and his lady love) are fictional characters who inculcated the element of romance in the film. One can see that the director’s decision to caste Leonardo DiCaprio as Jack Dawson (say, the protagonist) is one of the elements behind the commercial success of the film. Besides, DiCaprio’s youthful exuberance suits his character in the film. On the other side, Kate Winslet’s character as Rose DeWitt Bukater is apt because she was able act according to the high class status of the character. At the same time, the love affair between the protagonist and the heroine is portrayed in a usual manner because the casting was according to the situation in the film (say, tragic love affair between lower class and upper class characters). Caledon Nathan (acted by Billy Zane) is another character (say, the antagonist). His character leads to dramatic sequences in the film but does not prove to be over acting. Brock Lovett (acted by Bill Paxton), another character, is the back bone of the film because he is the narrator of the

Leadership at Work Essay Example | Topics and Well Written Essays - 750 words

Leadership at Work - Essay Example Leadership and management share similar traits because management is indeed, quite similar to leadership in many potential ways. Leadership makes use of management in order to achieve its objectives. Unmanaged people can not be led. However, good leadership requires rational decision making skills, problem solving skills, organizing skills and right use and management of time. Effective leadership leads to an improved quality, stress regulation and innovation. Creativity and innovation are fundamentally required for effective leadership. Workplace constitutes employees that vary in their individualistic goals, concerns, aims, approaches, thinking, personalities, and behavior. Accordingly, they require to be dealt with in differing ways in order for the leader to get the optimum amount of work from them. Leadership is essential in order to ensure smooth running of work in any workplace. Therefore, managers appoint leaders after visualizing leadership qualities in them from among the employees, or in other cases, assume leadership themselves so that the employees may have clear indication of their duties and responsibilities. Theoretically, quite a lot of leadership theories have surfaced that include but are not limited to the Trait Theory, the Great Man Theory and Contingency Theory. For example, Trait Theory believes that few people are born with leadership traits (leadership-expert.co.uk, n.d.). A successful leader combines the traits righteously. However practically, many people have developed leadership qualities as per the need of the hour. Leadership as modeling requires an individual to be his/her own self, and stay confident about it. People generally are aware of their weaknesses, and tend to project an improvised image of their self, which saps originality and makes them look banal. Followers may loose trust in a leader whose leadership reflects banality. Decision making is one of the most

The Old Mans Mitten Essay Example | Topics and Well Written Essays - 1250 words

The Old Mans Mitten - Essay Example Unlike most girls her age, Mary does not like the colors pink and purple and movies or cartoons that have fairy characters. Instead, she likes chocolates, running on the grass and gymnastics. Her current interest is teaks with a yo-yo.   Mean people, bullies, falling over, mushrooms, nuts, and onions are among the things that Mary does not like. She does well in subjects like Science and Technology, Literacy and Creative and Practical Arts. However, Mathematics, Personal Development, Health and Physical Education are among her weaknesses.   Mary has been my neighbor for 9 months now. We talk about her progress in school about once a week. The reading activity took place in my house, where she had to come over on Thursday at 5:00 in the afternoon. Her father was not present during the activity so there was just the two of us. I had her seated behind a big dining table with the window on her left. To avoid distraction from the changes in the daylight, I turned on the lights for her and sat beside her, on her right. To make her feel comfortable and more relaxed, I asked the child to pretend that I am a student and she is the teacher giving me a reading lesson. Mary loved the idea and was even enthusiastic about it. She asked me to sit on the carpet in front of her while she moved her chair in the middle of the dining room. Before moving on to the activity, I told her if it was Ok to record her reading since she is such a good reader. I then gave her two different books to read.   For stage 1 of the activity, I gave her the book â€Å"Alison’s Dad is Lost† by an unknown author. Mary did not find any difficulty in reading and she did not commit any mistake. For the second stage, she read a traditional tale entitled "The Old Mans Mitten" by Yvonne Pollock, with illustrations by Trish Hill (Pollock, 1994).

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

Violence - Research Paper Example The result of this force is death, injury or psychological harm (Krug & WHO, 2002). This definition indicates the mental shape of the perpetrator of violence against the victim be it their own self or another person. The army personnel are exposed to traumatizing experiences during war time. This makes them develop violent tendencies. In 2009, the United States Army documented that the suicide rates in the army had risen fourth year in a row as of 2008 (Finkel, 2011). This was especially high in the marines and the army. The statistics paint a grim picture of the situation that the soldiers find themselves in. They are exposed to death, both of their friends, as well as of the enemy. This is bound to leave a mark on them. One that is difficult to eliminate. This thus causes them to commit suicide as a possible way of exorcising the emotions haunting them. For example, in 1990, the prevalence of spousal violence was at a rate of 19 for every 1000 military families. This further rose to 26 in every 1000 couples, in 1996, but fell to 13 in every 1000 couples in 2004 (Karmen, 2013). According to Karmen, the things may seem to be improving in the army, but these statistics point to a worrying trend as the civilian population has a considerably lower rate of 3 in every 1000 married couples. These figures according to Karmen may be even higher as these are only reflecting the legal spouses who live within the army bases. As for those living off-base, the figures are not collected well thus there is no comprehensive record taking. In 2011, the CDC reported that women sustained 2 million injuries from intimate partners. This means that as of that year, violence was affecting women in very high rates. According to the CDC, the total social costs from violence amounted to between 5 and 10 billion dollars. The victims of violence who were recovering lost about 8 million paid working days,

Risk (Decision) Analysis --Hotel Investment Scenario Assignment

Risk (Decision) Analysis --Hotel Investment Scenario - Assignment Example The research identifies three aspects of risk management ought to receive a high amount of attention. One of these is risk identification the other aspect to consider is that of risk assessment and then there is risk management. The paper seeks to review the issues of risk management and analysis when choosing an investment which in this case is either between Sundowner and Magnifique. Risk Identification and Analysis In the case provided, it is important to analyze the situation of both Sundowner and Magnifique as a study. The study shows how the external and internal risks are vital for identification in any company seeking to succeed (Wagner & Bode, 2009, 138). This is due to fact that risks not only present themselves from outside an organization but also from the interior. The research portrays deeply the various risks that a company has from the outside, which are the demand of the products, the environmental risks that the products have, the physical issues and the supply issu es. Internal risks are other factors that the research portrays for the precise recognition of all the risks involved. This brings to attention the fact that many of the contemporary business people tend to ignore the fact that interior risks are more dangerous than exterior ones and thus this acts as a major cause of failure. Identification of the various internal practices that a company takes is important, and the review and scrutiny of each is vital in that it acknowledges internal risks associated with the planning of the product flow from the producer, control and mitigation that may pose as negligible but very crucial. Risk Assessment After clear identification of the various existing risks, the following step is the risk assessment stage. There are two major types of risk assessment, and these include the quantitative and the qualitative risk management procedures. Indulgence in these key properties is very important in Supply Chain Risk Management research. Both of the proc edures have their importance and exclusion of any of them might have excessive repercussions on a company (Berman & Putu, 2012, 843). This is based on the fact that each one of them has its major points that work towards achieving a fully functioning risk assessment process. Quantitative risk management is the type of management whereby the manager or the responsible personnel identifies various aspects of the risk through calculations and the use of diagrams to assist in the process of resolution (George & Lisa, 2004, 400). The research gets deep into this type of management with the use of various examples and analysis charts for further understanding of risk management. The study also focuses on the qualitative aspect of risk management that involves the review of the various theoretical notions that often bring about the occurrence of risks and consequently try to analyze an example of a company that undergoes this with its provided supply chain. The study also seeks to identify the given five major steps involved in the risk assessment process. This is because for the success of any given policy in an institution, the management team of the company has to ensure that it is free from any previous risk, thus ensuring a smooth flow of workload. The first step that a company should take towards risk assessment is identifying the hazard (Martin & Hau,

The quality management in Applebee's Essay Example | Topics and Well Written Essays - 2500 words

The quality management in Applebee's - Essay Example It was found that there was a significant problem concerning with the quality of food. Although, the evidence presented was a single case of an outlet somewhere in the outlets in 1050 Wayne Ave, Chambersburg, PA, there is still a tendency among customers to consider the negative feedbacks to be taken against the whole Applebee’s as a brand. Therefore, in order to eliminate the possibility of taking this point especially in some cases found in some other outlets concerning food quality, the work at hand presents some solutions and recommendations. Keywords: quality management, restaurant chain, Applebee’s Introduction The work at hand tries to present a significant quality management issue linked to the operation of Applebee’s. In particular, this paper discusses the problem that Applebee’s faced in their managing the quality and in matching customers’ satisfaction. Applebee’s is widely known as the American company with three essential goals, to develop, franchise, and operate the grill and bar restaurant chain. In 2011, it is reported that the said chain had over all 2,019 restaurants operating across the US and in 15 other countries. All of these restaurants focus on the concept of casual dining, which particularly includes American dishes like shrimp, chicken, pasta and Applebee’s signature dish. Applebee’s also serves alcoholic beverages as it is integrated with bar area. Applebee’s chain is therefore trying to offer a complete package for restaurant and relaxation program. This document covers the fundamental issue of how far the Applebee’s manages to maintain the level of its quality with particular inclusion of the problems it faces with respect to the prevailing concerns and reviews of the customers who were able to try both of their product and service offerings. A special consideration of a certain outlet in the US is the primary focus considered in the work at hand. Concerning this , this paper is subdivided into four essential sections after the introduction. The next section covers the description of the company as an extension of the brief discussed so far in this section. Next to this is the description of the problem, where there is an inclusion of the various negative feedbacks that Applebee’s receives from its customers particularly in the case of those franchises operating across the US. After the presentation of the description of the company and the problem, the solutions and recommendations are provided and followed by the conclusion. To start with, it is important to dig deeper more into the description of the company in in order to link the potential problems associated with how the chain eventually operates. Description of the company Applebee’s like all the other successful restaurants in the US had also its humble beginning. Its inception was remarkably stated to be initiated by Bill and T. J. Palmer on the 19th of November 1980 i n Decatur, Georgia (Fournier, Sosnik & Dowd, 2006). However, this company was sold to W. R. Grace and Company in 1983 changing the concept of Applebee’s as Neighborhood Grill & Bar (Fournier, Sosnik & Dowd, 2006). However, on the 16th of July 2007, the IHOP Corp or DineEquity Inc., bought Applebee’s for about $2.1 billion (Fournier, Sosnik

Sociology of Gender Essay Example | Topics and Well Written Essays - 1250 words

Sociology of Gender - Essay Example The next summary is of the film, Two Spirits, directed by Lydia Nibley and produced and written by Russell Martin and Lydia Nibley. It traces the real life story of Fred Martinez, a Navajo teen, whose life came to an abrupt halt at 16 years, when he was brutally murdered by another young man named Murphy. The film interestingly follows a historical timeline as it explores Fred’s carefree and brave life as a nadleehi (a male-bodied individual with a female personality) and at the same time investigates traditions that were once extensively prevalent among the indigenous people of North America. With the looming threat of an entire tradition being wiped out from among the natives, the film slowly returns to the brutal crime that took place on 16th June, 2001 in Cortez. It explores the murder site where Murphy, viciously bludgeoned Fred to death with a rock, just for being different and later bragged about it to his friends saying he, â€Å"bug-smashed a fag†. Following na rratives by Paula Mitchell, Fred’s mother, Richard La Fortune, activist of the Yupik tribe, and Cathy Renna, a leader in the LGBT community, the viewer gets a very clear picture of the vile nature of the hate crime that was meted out to young Fred. This film is created so that people can understand, accept and be compassionate about issues of gender diversity and at the same time recognize and celebrate it, in view with the wiser, traditional American cultures. The director’s attempt through this film seems to be – ‘to transform through sharing’. The last article for review is the introduction chapter of the book titled, ‘The Lenses of Gender: Transforming the Debate on Sexual Inequality’ written by Sandra Lipsitz Bem. ... This chapter reviews the historical transformation of America’s social consciousness with regard to philosophy and treatment of women. It traces historical beliefs regarding women in religious light and how it later took biological leanings. It depicts how these beliefs were further challenged by the women’s rights movement in the mid-nineteenth century and later by feminist advocacy in the early 1960s. However, the author believes that even within these changing times there exist â€Å"lenses of gender† which seek to infuse male power into social institutions and social reality, methodically and invisibly. Identifying the three lenses of gender as being – androcentrism, gender polarization and biological essentialism, the author considers them to be ways by which culture is reproducing male power. If a path can be devised to stop these discourses and enculturation, the author trusts that the feminist agenda in America can finally be achieved. Why do men h old the most powerful economic and political positions across the globe? Functionalist theorists believe that society is made up of interdependent parts, each of which plays their part in maintaining the smooth functioning of society. Their inherent belief in stability and social control is further enhanced by the common values and belief systems that the people share. This conviction in the idea of social equilibrium is asserted by values regarding family, marriage and gender roles. The conflict theorists are often viewed as being complete opposite to functional theorists because of their view that consensus is only achieved in society through exercise of power and control. They view patriarchal systems as

Do Childrens Feet Grow with Age Essay Example for Free

Do Childrens Feet Grow with Age Essay Newman (2011:35) states ‘older kids have bigger feet’. This experiment will explore through an investigation whether childrens shoe sizes do get bigger as they get older. In order for this to be proven, data needs to be collencted, this will be done so by going into a local school and verbally asking pupils and their parents what shoe size they take. The main objective of this experiment if to find out if the hypothesis is correct or incorrect. Aim The aim of this experiment is to determine whether childrens shoe sizes get bigger as they get older. The hypothesis will be tested by completing an experiment, then by examining the results it will be seen whether the hypothesis was right or wrong. Hypothesis – As children get older their shoe size increases Null Hypothesis – As children get older their shoe size does not increase. Method It was decided to collect the data in form of a simple table. This was decided because only certain information was needed about an age and shoe size, therefore a questionnaire would not be suitable. Also, considering the investigation was mainly aimed at children, the table was the simplest way to collect the data. It was decided to ask the parents of the younger children what their shoe size was as it was assumed most younger children would not know their shoe size. Design and Materials The type of study completed is one which gives an outcome of qualitative data. Furthermore, this can then be shown to be ‘continuous data’, where the data can fall anywhere over a certain range and the scale is only restricted by the accuracy of measuring, in this circumstance, measuring children’s shoe sizes (Mathematics Enhancement programme 2000).

Analysis of Local Government Finances in Multan District

Analysis of Local Government Finances in Multan District Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive process was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels. This stakeholder consensus provided the necessary impetus for the present government to introduce its devolution reforms conceived in 2000 and launched simultaneously in all provinces of Pakistan through introduction of Local Government Ordinances in 2001. Until the promulgation of Local Government Ordinances, the elected local government tiers had a precarious existence depending upon the will of the provincial governments. Many times these would be dissolved and un-elected administrators appointed. Working under the ambit of Local government Ordinances of 1979, there were urban and rural local councils. While urban local councils consisted of Metropolitan/Municipal Corporations and Municipal/Town committees, the rural councils were called District Councils and Union Councils. Traditionally the local councils in Pakistan have performed municipal functions like water supply, sanitation, solid waste management, fire fighting, maintenance of slaughter houses, promotion of cattle markets, fairs and exhibitions and street lighting. They also had varying roles in primary and preventive health care, maternal and child health, promotion of literacy and rural infrastructure development. Devolution reforms in Pakistan, introduced by the promulgation of Local Government Ordinances of 2001 have provided a 3-tier local government system consisting of District Government (DG), Tehsil/Town Municipal Administration (TMA) and Union Administrations (UA). Working under the direction and control of elected councils and Nazims, the present local government system attempts to create institutions and mechanisms for public participation in design, management, monitoring and control of social service delivery. Many of the functions previously performed by the local offices of provincial government departments now clearly fall within the domain of DGs. These reforms are aimed to increase local governments responsibility for efficient and effective social and municipal services delivery. Municipal functions with a wider scope are being carried out by Town Municipal Administrations and City District Governments (established initially in provincial headquarters but subsequently in sele cted big cities as well). Access to adequate resources for the local governments is now considered essential. Additional fiscal space is required for enhanced allocations for the social sector as well as infrastructure development. These resources are also required to meet the social deficits that have accumulated over the past due to inadequate funding coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralisation to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the districts, an extensive reorganisation of resources has not taken place and the vertical financial imbalance stays in place with the major financial collections being made at the federal (and to a lesser extent at the provincial) level. On the other hand, the service provision has fallen at the DG level where the tax base and collection potential is the lowest. Courtesy: Decentralization Support Program, Role Book: 4-day workshop for elected local leadershipResultantly, the biggest challenge facing the local councils in Pakistan (which are more empowered today and have a wider scope of functions than ever) is to ensure consistent, reliable and fool proof mechanisms of transfers from provincial governments and to expand own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy (Economy Watch, 2010). Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax rates. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In Pakistan, on the other hand, provincial government has the power to vet the tax proposal and no tax can be levied by a local council without publication in official gazette. Kitchen and Slack (2003) after a comprehensive analysis of local taxes in developed world, including Canada, are of the view that in order to meet the growing needs of municipalities, it is mandatory that new resources in addition to the traditional property tax and user fees must be explored. There is little autonomy in preparing district development and non development budgets because of inability to convey the quantum of provincial transfers and vertical programmes. There is more budgetary certainty in TMAs because of increased reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through Provincial Finance Commission (PFC) awards have several weaknesses. District governments have weak tax base in terms of buoyancy and potency of taxes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a buoyant tax but there are administrative confusions. According to Shah et al. (1996) and World Bank (2000) the existing provincial taxes and user charges are inefficient and inequitable and are incapable of meeting significant share of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised. Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government. A research study carried out by Provincial Program Support Office, DSP, Punjab Tax and Non Tax Receipt Database Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old; there is no practice of periodic update; and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks. Research Methodology The paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and legal reforms to bring about the change that would not only improve systems but would make it robust and ready for future economic growth of the district, keeping in mind the potential the district. Mixed methodology including quantitative and qualitative tools was employed for data collection and analysis. Broadly speaking, it had the following three components. Component 1: The first component involved conducting a comprehensive literature review to see the national, regional and international trends in local resource mobilisation and issues faced by the system. The range of sources accessed and reports/publications examined is broad and includes similar studies conducted for other districts in Pakistan (e.g. Khanewal) and elsewhere. Unfortunately, to the extent of Pakistan, the Khanewal study is so far the only study available as a reference for examination of local resource enhancement in the local government. Greater reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the literature review helped in identifying the issues involved in local taxation (levy, assessment and collection) and an examination thereof in a comparative perspective. The success of local governments to raise resources locally is largely contingent on framing appropriate laws and rules in consonance with the ground realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some distinct manner impinge upon the resource mobilisation at district/tehsil level. Component 2: Along with the literature review an exercise was also undertaken to collect data for the District Government (DG) Multan and each of the six Tehsil Municipal Administrations included in the two districts. A comprehensive template was developed to standardise data collected from various councils. It lists all major and minor sources of revenue for a local council; the legal framework (law/rule/regulation) authorising its levy; business process for assessment and collection; the amount budgeted against each tax/levy/fee/cess etc for each of the last four fiscal years 2007-10; budgetary revisions (if any) and collections actually realised. The budget documents for the last four years were used as the starting point and the amount budgeted for each source was picked from the budget documents. Component 3 A detailed analysis of receipts, expenditure, development initiatives, review of business process and relevant legal provision and their issues was carried out. Component 4: Then a series of individual interviews were held. This included meeting the Tehsil Municipal Officers, Executive District Officers (Revenue, Finance and Planning, Municipal Services), various District Officers, Excise and taxation officials, Multan Development Authority and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews. Data Analysis and interpretation Overview of Public Finance (district government budget) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Actual Actual RE Non-development 2,762.80 3,912.51 4,066.98 Development 1,462.49 1,539.14 882.19 Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" tied grant 300.12 512.19 965.16 Total 4,525.41 5,963.84 5,914.34 Source of revenue 2006-07 2007-08 2008-09 Opening balance 386.16 995.15 1,086.13 Provincial grants 3,780.30 3,853.29 5,172.88 Own Source revenue 201.07 149.37 140.13 Tied grants (development and non-development) 475.84 801.40 1,017.88 Total 4,853.37 5,726.64 7,417.02 Revenue of the district is of two types i.e. Own source revenue and provincial transfers. In district Multan there is a heavy reliance on funding from provincial government since district OSR is almost negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rise of 37% in provincial grants could be noticed in the FY 2008-09 over FY 2007-08 endorsing districts dependence on these transfers. The provincial grants are transferred as per the PFC criteria which will be discussed in depth later in the chapter. Tied grants being the second highest source has been transferred for development and non development expenses of the district government. For the FY 2008-09 the tied grants are Rs. 1,018m which constitute 13.7% of the total sources. These grants are for specific expenditure and are not in districts control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 2008-09), rendering the district to re ly heavily on provincial transfers. The OSR of the district has been on a decreasing trend compared to overall resource requirement. This is a major cause of concern as this not only increases dependence on provincial transfer but it also affects the autonomy of the district to make decisions. A sincere effort to revamp the taxes and their collection mechanism is required with the focus on generating more resource. In budget for FY 2009-10 there is an increase in OSR of 40% which includes estimation of arrears that are more than 3 years old. These balances are very old and have been appearing in budget estimates for over more than 3 years. However the increase is still insignificant compare to the requirement of the district. A detailed analysis of item by item sources of income was done. Issues relating to a few significant items will be highlighted in the section of recommendations. Expenditures are categorized in to two broad categories i.e. Development and Non development. The ratio of development vs. non development expenditure has changed over the years with a downward trend in development expenditure. This trend should be a cause of concern as the development projects loose priority to make way for funding ongoing activities In 2006-07, 2007-08 and 2008-09 the ratio of non developmental expenses vs. development expenses is 61% to 39%, 66% to 34% and 69% to 31% respectively. This shows the declining trend of developmental budget. The year 2008-09 saw a drop in the allocation for developmental activities out of district government resources from Rs. 1,538 m in FY 2007-08 to Rs. 1,082 m in FY 2008-09. This huge reduction was somewhat compensated through increase in development expenditure through tied grants which rose from Rs. 512m in FY 2007-08 to Rs. 965m in FY 2008-09. In FY 2008-09 the budget estimate for development activities other than CCB and tied gr ants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The revised estimate for same expenditure came out to be Rs. 656m. Which means that not only new activities were not initiated nor ongoing expenditure targets were met. The major reasons identified during discussion is the change in political setup in the province resulting in delay tactics for funds transfer. The development budget for the district government consists of funds allocated towards Annual development program, Citizen Community board and Tied grants (provided by provincial government against specific development projects). In the FY 2009-10 the total budget for development stands at Rs. 2,749 m which is 38% of the total budget for this year. The total allocation towards ADP is Rs. 1,492 m which is 54% of the total development budget. This ADP has Rs. 966m as ongoing projects that have started in previous years. This is a large allocation and has taken up approximately 35% of the share from development budget. The new projects identified for the year are 19% of the total development budget. The ADP (ongoing and new) are mainly focused on following sectors Annual development program 2009-10 % Sectors Rs. in millions    Education 214.342 14% Health 159.877 12% Dist. Govt. facilities 52.166 3% Solid waste management 26.188 2% Sports 47.14 3% General bus stand 64.259 4% Livestock and Fisheries 24.027 2% Firms to market roads 223.931 15% Roads, Building and Roundabouts 348.837 23% Others 332.034 22% Total 1492.801 The above table reflects district governments priorities for sector development. The social services such as health and education take up 26% of the share whereas the roads network takes up 38% of the allocation. Overview of Public Finance (All 6 TMAs) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Non-development 251 247 326 Development 470 449 584 Total 721 697 910 Source of revenue 2006-07 2007-08 2008-09 Provincial grant 246 303 290 Own Source revenue 293 339 414 Total 540 642 704 There are 6 TMAs in the district and all of them have a reasonable amount of OSR to help them fund their activities. However there is still potential to increase their revenue specially taxes that form a major component of their OSR. Receipts of TMA consist of provincial transfer and OSR. In TMAs OSR contributes significantly. The ratio of contribution of OSR has in fact increased in FY 2008-09. This is a positive sign as far the TMAs ability to make decisions is involved. However there is still room for increase in revenue. The major source being taxes should be tapped into for more efficiency. It is worth noting, looking at the combined figures for all 6 TMAs, that the OSR in all the 3 FY under discussion has been sufficient to fund the non development activities even leaving a surplus to be spent on development activities. The development vs. non development expenses are more or less consistent at a ratio of 64:36 over the last 3 years. The above table shows the break up of development expenditure for the TMA. The allocation towards development expenditure is 64% of the total outlay. It has remained at this level over last 3 years. The allocation in FY 2008-09, which comprises of the annual development projects, CCB contribution and payment against liabilities amounts to Rs. 255m, Rs. 262m and Rs. 66 m, respectively. Payments against these liabilities were frozen by the government of Punjab and have asked the TMAs to present these liabilities as new projects under the ADP. Optimistic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year. PFC award à ¢Ã¢â€š ¬Ã¢â‚¬Å" This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, Budget White Paper, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is issued by a city or municipal bodies. The bond holders receive Interest income. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or federal aid payments, and future bond issuances; to cover irregular cash flows; me Analysis of Local Government Finances in Multan District Analysis of Local Government Finances in Multan District Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive process was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring peoples participation in decision making processes at all levels. This stakeholder consensus provided the necessary impetus for the present government to introduce its devolution reforms conceived in 2000 and launched simultaneously in all provinces of Pakistan through introduction of Local Government Ordinances in 2001. Until the promulgation of Local Government Ordinances, the elected local government tiers had a precarious existence depending upon the will of the provincial governments. Many times these would be dissolved and un-elected administrators appointed. Working under the ambit of Local government Ordinances of 1979, there were urban and rural local councils. While urban local councils consisted of Metropolitan/Municipal Corporations and Municipal/Town committees, the rural councils were called District Councils and Union Councils. Traditionally the local councils in Pakistan have performed municipal functions like water supply, sanitation, solid waste management, fire fighting, maintenance of slaughter houses, promotion of cattle markets, fairs and exhibitions and street lighting. They also had varying roles in primary and preventive health care, maternal and child health, promotion of literacy and rural infrastructure development. Devolution reforms in Pakistan, introduced by the promulgation of Local Government Ordinances of 2001 have provided a 3-tier local government system consisting of District Government (DG), Tehsil/Town Municipal Administration (TMA) and Union Administrations (UA). Working under the direction and control of elected councils and Nazims, the present local government system attempts to create institutions and mechanisms for public participation in design, management, monitoring and control of social service delivery. Many of the functions previously performed by the local offices of provincial government departments now clearly fall within the domain of DGs. These reforms are aimed to increase local governments responsibility for efficient and effective social and municipal services delivery. Municipal functions with a wider scope are being carried out by Town Municipal Administrations and City District Governments (established initially in provincial headquarters but subsequently in sele cted big cities as well). Access to adequate resources for the local governments is now considered essential. Additional fiscal space is required for enhanced allocations for the social sector as well as infrastructure development. These resources are also required to meet the social deficits that have accumulated over the past due to inadequate funding coupled with low utilisation in social sectors. Devolution reforms, as originally conceived and articulated, envisaged large scale fiscal decentralisation to follow the administrative and political decentralisation. While a fiscal relationship has been forged between the province and the districts, an extensive reorganisation of resources has not taken place and the vertical financial imbalance stays in place with the major financial collections being made at the federal (and to a lesser extent at the provincial) level. On the other hand, the service provision has fallen at the DG level where the tax base and collection potential is the lowest. Courtesy: Decentralization Support Program, Role Book: 4-day workshop for elected local leadershipResultantly, the biggest challenge facing the local councils in Pakistan (which are more empowered today and have a wider scope of functions than ever) is to ensure consistent, reliable and fool proof mechanisms of transfers from provincial governments and to expand own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy (Economy Watch, 2010). Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax rates. Meaningful local autonomy and accountability can only take place if the local governments are able to set their own tax rates. In Pakistan, on the other hand, provincial government has the power to vet the tax proposal and no tax can be levied by a local council without publication in official gazette. Kitchen and Slack (2003) after a comprehensive analysis of local taxes in developed world, including Canada, are of the view that in order to meet the growing needs of municipalities, it is mandatory that new resources in addition to the traditional property tax and user fees must be explored. There is little autonomy in preparing district development and non development budgets because of inability to convey the quantum of provincial transfers and vertical programmes. There is more budgetary certainty in TMAs because of increased reliance on OZT replacement tax and own source revenues. Formula based transfers to districts through Provincial Finance Commission (PFC) awards have several weaknesses. District governments have weak tax base in terms of buoyancy and potency of taxes assigned. Urban Immovable Property Tax (UIPT) assigned to TMAs is a buoyant tax but there are administrative confusions. According to Shah et al. (1996) and World Bank (2000) the existing provincial taxes and user charges are inefficient and inequitable and are incapable of meeting significant share of provincial expenditures. Frequently changing and low yield tax instruments with poor tax records create incentives for tax evasion. Considering that agriculture contributes approximately 25% of the GDP in Pakistan, it is estimated that a properly enforced Agricultural Income Tax (AIT) could generate over Rs. 500 million in NWFP only. Presently due to collusion between revenue officials and landowners, lack of understanding, improper assessment and poor collection by the tax collectors, very little of the potential is realised. Bahl (2004) states that in the contemporary world nearly 80 countries are implementing fiscal decentralisation policies. Local government should have the power to define revenue bases, set tax rates and raise taxes. A good tax system should be administratively feasible, revenue burden should correspond to the general condition of local economy, revenue yield should be stable and it should be adequate both for payer and local government. A research study carried out by Provincial Program Support Office, DSP, Punjab Tax and Non Tax Receipt Database Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" TMA Khanewal in 2005 indicates that there is substantial potential of increase in revenues without enhancing the rates. It has been observed that service delivery potential of the TMA is weak because of its inability to meet all the expenditures. The record of TMA is old; there is no practice of periodic update; and monitoring system is weak. The study also noted that revenue generation can improve dramatically by improving record keeping through maintenance of disaggregated information of taxes and tax payers in all details by the use of information technology. The study recommended computerisation of tax records, capacity building of tax/revenue staff, and increase in transparency of tax records, wider dissemination of information about tax policies, rates and procedures through establishment of people friendly frameworks. Research Methodology The paper examines the current financial situation of district Multan and identifies areas of potential improvement. It also recommends areas that need restructuring and legal reforms to bring about the change that would not only improve systems but would make it robust and ready for future economic growth of the district, keeping in mind the potential the district. Mixed methodology including quantitative and qualitative tools was employed for data collection and analysis. Broadly speaking, it had the following three components. Component 1: The first component involved conducting a comprehensive literature review to see the national, regional and international trends in local resource mobilisation and issues faced by the system. The range of sources accessed and reports/publications examined is broad and includes similar studies conducted for other districts in Pakistan (e.g. Khanewal) and elsewhere. Unfortunately, to the extent of Pakistan, the Khanewal study is so far the only study available as a reference for examination of local resource enhancement in the local government. Greater reliance, therefore, had to be placed on studies conducted in other countries. Nevertheless, the literature review helped in identifying the issues involved in local taxation (levy, assessment and collection) and an examination thereof in a comparative perspective. The success of local governments to raise resources locally is largely contingent on framing appropriate laws and rules in consonance with the ground realities. Therefore, an important part of the literature review exercise was to identify relevant laws, rules, regulations, notifications and circulars that in some distinct manner impinge upon the resource mobilisation at district/tehsil level. Component 2: Along with the literature review an exercise was also undertaken to collect data for the District Government (DG) Multan and each of the six Tehsil Municipal Administrations included in the two districts. A comprehensive template was developed to standardise data collected from various councils. It lists all major and minor sources of revenue for a local council; the legal framework (law/rule/regulation) authorising its levy; business process for assessment and collection; the amount budgeted against each tax/levy/fee/cess etc for each of the last four fiscal years 2007-10; budgetary revisions (if any) and collections actually realised. The budget documents for the last four years were used as the starting point and the amount budgeted for each source was picked from the budget documents. Component 3 A detailed analysis of receipts, expenditure, development initiatives, review of business process and relevant legal provision and their issues was carried out. Component 4: Then a series of individual interviews were held. This included meeting the Tehsil Municipal Officers, Executive District Officers (Revenue, Finance and Planning, Municipal Services), various District Officers, Excise and taxation officials, Multan Development Authority and Water and Sanitation Agency officials The suggestions and recommendations on the perspectives emanating from these interviews. Data Analysis and interpretation Overview of Public Finance (district government budget) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Actual Actual RE Non-development 2,762.80 3,912.51 4,066.98 Development 1,462.49 1,539.14 882.19 Development à ¢Ã¢â€š ¬Ã¢â‚¬Å" tied grant 300.12 512.19 965.16 Total 4,525.41 5,963.84 5,914.34 Source of revenue 2006-07 2007-08 2008-09 Opening balance 386.16 995.15 1,086.13 Provincial grants 3,780.30 3,853.29 5,172.88 Own Source revenue 201.07 149.37 140.13 Tied grants (development and non-development) 475.84 801.40 1,017.88 Total 4,853.37 5,726.64 7,417.02 Revenue of the district is of two types i.e. Own source revenue and provincial transfers. In district Multan there is a heavy reliance on funding from provincial government since district OSR is almost negligible. Efforts are needed to change the scenario and move the district towards sustainability A sharp rise of 37% in provincial grants could be noticed in the FY 2008-09 over FY 2007-08 endorsing districts dependence on these transfers. The provincial grants are transferred as per the PFC criteria which will be discussed in depth later in the chapter. Tied grants being the second highest source has been transferred for development and non development expenses of the district government. For the FY 2008-09 the tied grants are Rs. 1,018m which constitute 13.7% of the total sources. These grants are for specific expenditure and are not in districts control. The own source revenue (OSR) of the district govt. forms a very insignificant amount (2%, 2008-09), rendering the district to re ly heavily on provincial transfers. The OSR of the district has been on a decreasing trend compared to overall resource requirement. This is a major cause of concern as this not only increases dependence on provincial transfer but it also affects the autonomy of the district to make decisions. A sincere effort to revamp the taxes and their collection mechanism is required with the focus on generating more resource. In budget for FY 2009-10 there is an increase in OSR of 40% which includes estimation of arrears that are more than 3 years old. These balances are very old and have been appearing in budget estimates for over more than 3 years. However the increase is still insignificant compare to the requirement of the district. A detailed analysis of item by item sources of income was done. Issues relating to a few significant items will be highlighted in the section of recommendations. Expenditures are categorized in to two broad categories i.e. Development and Non development. The ratio of development vs. non development expenditure has changed over the years with a downward trend in development expenditure. This trend should be a cause of concern as the development projects loose priority to make way for funding ongoing activities In 2006-07, 2007-08 and 2008-09 the ratio of non developmental expenses vs. development expenses is 61% to 39%, 66% to 34% and 69% to 31% respectively. This shows the declining trend of developmental budget. The year 2008-09 saw a drop in the allocation for developmental activities out of district government resources from Rs. 1,538 m in FY 2007-08 to Rs. 1,082 m in FY 2008-09. This huge reduction was somewhat compensated through increase in development expenditure through tied grants which rose from Rs. 512m in FY 2007-08 to Rs. 965m in FY 2008-09. In FY 2008-09 the budget estimate for development activities other than CCB and tied gr ants stood at Rs. 558 m for ongoing activities and Rs. 742 m for new activities. The revised estimate for same expenditure came out to be Rs. 656m. Which means that not only new activities were not initiated nor ongoing expenditure targets were met. The major reasons identified during discussion is the change in political setup in the province resulting in delay tactics for funds transfer. The development budget for the district government consists of funds allocated towards Annual development program, Citizen Community board and Tied grants (provided by provincial government against specific development projects). In the FY 2009-10 the total budget for development stands at Rs. 2,749 m which is 38% of the total budget for this year. The total allocation towards ADP is Rs. 1,492 m which is 54% of the total development budget. This ADP has Rs. 966m as ongoing projects that have started in previous years. This is a large allocation and has taken up approximately 35% of the share from development budget. The new projects identified for the year are 19% of the total development budget. The ADP (ongoing and new) are mainly focused on following sectors Annual development program 2009-10 % Sectors Rs. in millions    Education 214.342 14% Health 159.877 12% Dist. Govt. facilities 52.166 3% Solid waste management 26.188 2% Sports 47.14 3% General bus stand 64.259 4% Livestock and Fisheries 24.027 2% Firms to market roads 223.931 15% Roads, Building and Roundabouts 348.837 23% Others 332.034 22% Total 1492.801 The above table reflects district governments priorities for sector development. The social services such as health and education take up 26% of the share whereas the roads network takes up 38% of the allocation. Overview of Public Finance (All 6 TMAs) Rs. in millions Description 2006-07 2007-08 2008-09 Expenditure Non-development 251 247 326 Development 470 449 584 Total 721 697 910 Source of revenue 2006-07 2007-08 2008-09 Provincial grant 246 303 290 Own Source revenue 293 339 414 Total 540 642 704 There are 6 TMAs in the district and all of them have a reasonable amount of OSR to help them fund their activities. However there is still potential to increase their revenue specially taxes that form a major component of their OSR. Receipts of TMA consist of provincial transfer and OSR. In TMAs OSR contributes significantly. The ratio of contribution of OSR has in fact increased in FY 2008-09. This is a positive sign as far the TMAs ability to make decisions is involved. However there is still room for increase in revenue. The major source being taxes should be tapped into for more efficiency. It is worth noting, looking at the combined figures for all 6 TMAs, that the OSR in all the 3 FY under discussion has been sufficient to fund the non development activities even leaving a surplus to be spent on development activities. The development vs. non development expenses are more or less consistent at a ratio of 64:36 over the last 3 years. The above table shows the break up of development expenditure for the TMA. The allocation towards development expenditure is 64% of the total outlay. It has remained at this level over last 3 years. The allocation in FY 2008-09, which comprises of the annual development projects, CCB contribution and payment against liabilities amounts to Rs. 255m, Rs. 262m and Rs. 66 m, respectively. Payments against these liabilities were frozen by the government of Punjab and have asked the TMAs to present these liabilities as new projects under the ADP. Optimistic planning and change in political setup at the provincial level resulted in huge payment liabilities being carried forward to the next year. PFC award à ¢Ã¢â€š ¬Ã¢â‚¬Å" This is another source of income for the DG and TMAs. The criteria for distributing the PFC grant is specified by the Punjab Government and takes into consideration the population and socio economic indicator of the district (GOP, Budget White Paper, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is issued by a city or municipal bodies. The bond holders receive Interest income. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or federal aid payments, and future bond issuances; to cover irregular cash flows; me