Conservation of the environment Essay

Insurance of nature is significant as the world moves into another time. This new time additionally is by all accounts giving us many major natural issues. A portion of these issues are: contamination, quick industrialization, over populace, deforestation and loss of significant creature and plant species. The most ideal approach to secure the earth is to monitor and ensure it by being progressively aware of our effect on the planet. Protection is the way of thinking and strategy of dealing with the earth to guarantee satisfactory supplies of normal assets for future just as present ages. One approach to be all the more earth mindful is eliminated bothersome C02 outflows and to return beneficial things to the air. Probably the most ideal approaches to do this is by planting trees. Trees assume a basic job in keeping our air spotless, both by discharging oxygen into the air and by catching carbon. The more trees we have, the better our air quality, and that’s why planting trees is an incredible advance to take toward sparing nature. While you’re at it, plant a tree in a recognize that will give your home shade, as that will help lessen your need to wrench up your cooling in the mid year months and be stylishly renting. It’s likewise critical to stand firm against deforestation. Losing huge areas of backwoods, for example, the rainforest, to advancement or industry implies that we’re losing a huge number of trees that would some way or another be purging the air for us. Fighting deforestation, both through activism and by declining to purchase items that are made to the detriment of the world’s woodlands, can help moderate and even end deforestation. Sustainable power source is another incredible method to mend nature. It essentially eliminates ozone depleting substances, air contamination and the measure of carbon transmitted into the air. In the USA around 71% of power is delivered by consuming petroleum derivatives. Consuming coal or different powers radiates ozone harming substances and contamination in the earth. A normal home controlled by a coal utility will consume twelve thousand pounds of coal a year and will cause about a similar measure of contamination as two vehicles. By utilizing sustainable power source as the essential force source, the decrease of contamination per family unit would be equal to that of planting 400 trees. We can each have an influence in improving the measure of rubbish we discard by diminishing our waste. Purchase less things and lessen the general utilization of products. On the off chance that less is onsumed, at that point less vitality is utilized and less waste is created. Notwithstanding how utilization is constrained, individuals will undoubtedly create some waste. We can purchase in mass to lessen the measure of bundling discarded, however to have any kind of effect, we likewise need to concentrate on reusing and repurposing the things that are devoured. Basic changes can be made, such as shopping with reusable sacks and keeping food and different things in reusable holders, as opposed to defaulting to plastic packs and dispensable compartments. Reusing alludes to purchasing reused items and arranging waste into the fitting classifications: aluminum jars, glass, plastic, paper and cardboard. In any case, the meaning of reusing can be extended to incorporate giving things you do not require anymore or need to Goodwill or the Salvation Army so others can reuse them. Numerous urban communities have â€Å"freecycle† email records that fill a comparative job. In the event that you can’t diminish your utilization or tind an approach to reuse an item, reusing is a superior decision than basically tossing something into the garbage. Gandhi carefully stated, â€Å"You must be the change you wish to find on the planet. † That’s positively evident with regards to sparing the earth, and every one of us has an individual obligation to settle on the progressions and choices that will profit the normal world around us. Indeed, even our most purposeful endeavors will have an insignificant effect if we’re the main ones creation them, or regardless of whether we’re part of a little gathering settling on such natural decisions. The force in the means on this rundown originates from getting everybody to take them together. In the wake of doing the various things referenced here cutting vitality utilization, moderating water, driving less and everything else the most significant thing is to be striking and vocal about urging others to do likewise. The earth won’t be spared by a bunch of activists or even by an assortment of incredible world pioneers. It will be spared by the aggregate activity of humankind.

criminal factors Essays -- essays research papers

What makes hoodlums? Have you at any point asked why some social gatherings are more inclined to wrongdoing than others are? Would it be a good idea for us to reason that a few gatherings are progressively inclined to wrongdoing or that they are simply placed in a circumstance that makes them bound to perpetrate violations? Disregarding the exploration in the previous years there is still no indisputable proof with respect to why a few people in similar circumstances decide to carry out violations while the others don’t. There are various reasons that guilty parties resort to wrongdoing; Families, sexual orientation, financial status, age, and race are on the whole legitimate clarifications said by numerous scholars regarding why certain social gatherings carry out violations, and why certain gatherings remain away. Hitched life is the standard of our general public however it can likewise cause strain and anguish. Alongside the blessing of another life, there likewise comes new issues. Generally the decision of getting hitched is the principal significant choice in a youngster or woman’s life, and soon there are more family members, more bills, clashing plans, irritating propensities that one’s mate may create, kids, being that 50% of all relationships end in separate, these are things that most couples can't survive, society is to where for each marriage there is a harmonizing divorce. At the point when these new obstacles are not defeated then a messed up home is the most widely recognized outcome. At the point when this occurs, at that point the probability of an individual being headed to wrongdoing skyrockets. One begins to feel that they are useless and that they are bound to be forlorn everlastingly, when this happens, wrongdoing is their next alternative. A messed up famil y can produce in various manners, separation, passing, or partition. Marriage is a typical however not the most probable explanation that some hotel to wrongdoing. Somebody who for the most part perpetrates a wrongdoing at a youthful age is frequently distinguished as a brought into the world crook, these foolish activities for a vulnerable and honest kid are passed down because of inherited attributes that go starting with one age then onto the next. It is said that these culpable youngsters don't have the foggiest idea about any better in light of their characteristics, and the enviroment that they are raised in (Erikson 1964). These kids have some expertise in wrongdoing and misconduct similarly as others may represent considerable authority in the study hall or sports. They aren’t ready to differentiate between a degenerate demonstration or something profitable, for example, An in the homeroom. â€Å"When we characterize somebody or some gathering as freak - we reinforce ... ... By and large, prisoners are more youthful than everyone. It is obvious that some social gatherings are in circumstances increasingly helpful for wrongdoing, as a result of the earth they live in. Young men and men overwhelm in wrongdoing. Capture, self report and exploitation information all mirrors that young men and men execute more customary and genuine wrongdoings than young ladies and ladies. Apparently young men and men never again are "normal subjects" of viciousness and that as equivalent rights and women's activist gatherings become more grounded and progressively significant so to do ladies in wrongdoing. Regarding race and wrongdoing, wrongdoing will proceed among minorities until a harmony in social class and employment positioning is met. The topic of financial matters as a reason for wrongdoing finds that individuals are not constrained into wrongdoing since they are poor, but since they are not equipped for getting the extravagances that they have considered necessities. They have gone from being in an agreeable, utilized state to a jobless and exceptionally troublesome state and no longer can maintain an unsustainable lifestyle. Taking everything into account, law wrongdoers feel that by turning out to be criminally dynamic they can expand themselves of any social or mental issue they may have. criminal components Essays - papers look into papers What makes hoodlums? Have you at any point asked why some social gatherings are more inclined to wrongdoing than others are? Would it be a good idea for us to infer that a few gatherings are increasingly inclined to wrongdoing or that they are simply placed in a circumstance that makes them bound to perpetrate violations? Disregarding the exploration in the previous years there is still no definitive proof with regards to why a few people in similar circumstances decide to perpetrate wrongdoings while the others don’t. There are various reasons that guilty parties resort to wrongdoing; Families, sex, financial status, age, and race are on the whole substantial clarifications said by numerous scholars regarding why certain social gatherings perpetrate violations, and why certain gatherings remain away. Hitched life is the standard of our general public however it can likewise cause strain and anguish. Alongside the blessing of another life, there likewise comes new issues. As a rule the decision of getting hitched is the principal significant choice in a youngster or woman’s life, and soon there are more family members, more bills, clashing plans, irritating propensities that one’s life partner may create, kids, being that 50% of all relationships end in separate, these are things that most couples can't survive, society is to where for each marriage there is a concurring separation. At the point when these new obstacles are not conquered then a messed up home is the most widely recognized outcome. At the point when this occurs, at that point the probability of an individual being headed to wrongdoing skyrockets. One begins to imagine that they are useless and that they are bound to be forlorn always, when this happens, wrongdoing is their next choice. A messed up fam ily can produce in various manners, separation, demise, or division. Marriage is a typical however not the most probable explanation that some hotel to wrongdoing. Somebody who as a rule carries out a wrongdoing at a youthful age is frequently distinguished as a brought into the world crook, these crazy activities for a vulnerable and guiltless kid are passed down because of innate attributes that go starting with one age then onto the next. It is said that these culpable youngsters don't have the foggiest idea about any better in light of their attributes, and the enviroment that they are raised in (Erikson 1964). These youngsters spend significant time in wrongdoing and misconduct similarly as others may have practical experience in the homeroom or sports. They aren’t ready to differentiate between a degenerate demonstration or something profitable, for example, An in the study hall. â€Å"When we characterize somebody or some gathering as degenerate - we reinforce ... ... By and large, prisoners are more youthful than everybody. It is evident that some social gatherings are in circumstances increasingly helpful for wrongdoing, as a result of the earth they live in. Young men and men overwhelm in wrongdoing. Capture, self report and exploitation information all mirrors that young men and men execute more customary and genuine violations than young ladies and ladies. Apparently young men and men never again are "normal subjects" of brutality and that as equivalent rights and women's activist gatherings become more grounded and progressively significant so to do ladies in wrongdoing. As far as race and wrongdoing, wrongdoing will proceed among minorities until a balance in social class and occupation positioning is met. The topic of financial aspects as a reason for wrongdoing finds that individuals are not constrained into wrongdoing since they are poor, but since they are not fit for getting the extravagances that they have esteemed necessities. They have gone from being in an agreeable, utilized state to a jobless and exceptionally troublesome state and no longer can maintain an unsustainable lifestyle. Taking everything into account, law guilty parties feel that by turning out to be criminally dynamic they can expound themselves of any social or mental issue they may have.

My Favorite Books about the Writing Life

My Favorite Books about the Writing Life As a writer, I love reading books about writing and writers which Ive written about here. But what about the actual writing life? I mean the hours spent, butt-in-chair, staring at a screen while your insides are being eaten up with anxiety over finances, organizing articles, assignment deadlines, and (self-imposed) pressure? What about the effect your writing might have on friends and family, and what that means? Here are some of my favorite books about the writing life the good, bad, and ugly. Scratch: Writers, Money, and the Art of Making a Living, edited by Manjula Martin. I LOVED this book. With contributors like Cheryl Strayed, Roxane Gay, Meaghan OConnell, and Emily Gould, I read through this in one sitting. By now it should be obvious that no one goes into writing for the money, and these essays take a frank and honest look at how writers actually make a living, and the role money plays (or doesnt) in our lives. The Magic of Memoir: Inspiration for the Writing Journey, edited by Linda Joy Myers and Brooke Warner. For me, this is not so much a craft book as a book on the life of a memoir writer. Essays, interspersed with interviews (Mary Karr! Margo Jefferson! Azar Nafisi!), show not only the process of writing a memoir, but how it fits into the larger life of a writer. I find myself returning to this book again and again, like Im picking up a conversation after a lull. Mentor: A Memoir, by Tom Grimes. Oh, this is one of my all-time favorites. So much goodness here: Iowa Writers Workshop, family dynamics, a mentorship with an established writer, and the grind of writing. This is a book that, at its heart, is about connection, and isnt that what writing is really all about? We Wanted to be Writers: Life, Love, and Literature at the Iowa Writers Workshop, edited by Eric Olsen and Glenn Schaeffer. Another one of my favorites (and no, I did not go to Iowa), I picked this up from the bookstore on my last day of work there before I left to move North to start my MFA. I took it as a good sign that the book had just arrived to the store. Its full of stories about the famed Writers Workshop, tips for writing, lists of what books are stacked on the bedside table, and everyday life as both a writing student and a working (or not) writer. I read this at least once a year. What books give you a peek into the writing life?

A Review Of Public Finance At District Level - Free Essay Example

Sample details Pages: 16 Words: 4894 Downloads: 5 Date added: 2017/06/26 Category Statistics Essay Did you like this example? Abstract Public finance deals with the financial management of public entities. This paper provides an overview of the financial affairs of local government of district Multan and identifies issues faced by the systems to deliver efficiently and effectively. It also highlights areas or improvement and opportunities to fund these activities. Don’t waste time! Our writers will create an original "A Review Of Public Finance At District Level" essay for you Create order The district government heavily relies on the provincial grants and has very limited self generated revenue. Although it is responsible to manage various institutions of social services and carry out developmental activities in the district, its reliance on provincial grants make its effort less effective. TMA on the other hand have significant revenue generation and use this to their advantage and work with autonomy. However they still rely on provincial grants for any developmental activities. The stale business process and hurdles in the legal framework also contribute significantly towards the in efficiency of the systems. There are solutions that can help turn around the situation but it needs a sincere effort on part the provincial and local government. Automation and legal reforms could cover a lot of issues. They would not only increase efficiency but would help curtail corruption at various levels. However strong political could change the scene altogether. A comprehensive p rocess was adopted in collecting secondary data through official documents, template and meetings with officials. District Multan was chosen due to its importance specially in the current political setup and based on convenience. Introduction Despite some modest achievements, the economic and social progress in Pakistan has been far from satisfactory during the last more than five decades of independence. Average annual growth rate of 6.8, 4.8, 6.5 and 4.6% (Government of Pakistan, 2003) respectively in the decades of 60s, 70s, 80s and 90s is not comparable with the rapid economic progress made by South Korea, Malaysia, China and many other countries which were initially at nearly the same level of economic development (or even below) as that of Pakistan. The performance on social indicators has been gloomier. Despite average figures for economic growth, many countries like Vietnam and Cuba have been able to eradicate illiteracy and have achieved health statistics comparable with developed countries (Zaidi, 2000). Pakistan still ranks at the tail end of social development ranking. Pakistan is also a signatory to the Millennium Declaration, a landmark event showing commitment of political, corporate and civil society leadership to eliminate extreme hunger and poverty and to improve education, health, gender and environment situation through global partnerships for development. A study of the progress achieved on achieving the Millennium Development Goals (MDGs) shows that the performance of Pakistan has not been noteworthy in the decade of 90s. There has been a gradual convergence of opinion amongst all stakeholders à ¢Ã¢â€š ¬Ã¢â‚¬Å" government, civil society as well as international development partners à ¢Ã¢â€š ¬Ã¢â‚¬Å" that the failure in social sectors is a direct outcome of the crisis of governance and macro economic imbalances. Further, there is a broad consensus that governance cannot be improved without a meaningful devolution of authority to functional tiers and without ensuring 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 à ¢Ã¢â€š ¬Ã‹Å"own source revenues in order to provide efficient and effective service delivery as envisaged in devolution reforms. Public Finance  is that part of finance which hovers around the central question of allocation of resources subjected to the budget constraint of the government or public entities. It is that branch of economics which identifies and appraises the means and effects of the policies of the government. Public sector finance tries to examine the effects and consequences of different types of taxation and expenditures on the economic agents (individuals, institutions, organizations, etc.) of the society and ultimately on the entire economy. Public finance also analyzes the effectiveness of the policies aimed at certain objectives and consequently to the development of procedures and techniques for increasing the effectiveness of the policy. Literature Review Much of the functional autonomy of the local governments depends upon their ability to raise the required resources from their own sources and to get the balance from the provincial/federal government through consistent and assured mechanisms. This requires not only devising institutional mechanisms for formula and criteria based fiscal transfers but also exploring revenue potentials of local own source revenues. These own source revenues can be in the form of taxes and fees for services provided. It is quite surprising that despite the significance of this, very few local studies have been carried out to examine the resource potential of the local bodies in Pakistan. Poverty Reduction Strategy Papers (PRSP) of Pakistan, formulated after considerable debate and input from all major stakeholders, admits that the local governments depend primarily upon fiscal transfers from provincial governments and recognises the need for local revenue mobilisation as an important activity for the sustainability of local government system. Factors steeped in political economy and elite structures have influenced local revenue generation decisions. Howe and Reeb (1997) conducting a survey of the local tax system in USA since the colonial times have determined that economic and political considerations have influenced the tax systems. Bird (2000) gives the desirable characteristics of a local tax. First, the tax base should be relatively immobile so that local governments can vary the rates without losing a significant portion of the base. Second, the tax yield should be adequate to meet the local needs, increase overtime as expenditure increases, and be relatively stable and predictable. Third, the tax should be one that is not easy to export to non residents. Fourth, the tax base should be visible to ensure accountability. Fifth, the tax payers should perceive the tax to be reasonably fair. Sixth, the tax should be reasonably easy to administer. According to Bird (1999), à ¢Ã¢â€š ¬Ã‹Å"international experience tells that the most responsible and accountable local governments are those that raise their own revenues and set their own tax 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 à ¢Ã¢â€š ¬Ã‹Å"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 à ¢Ã¢â€š ¬Ã‹Å"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, 2009-10) The district government and the TMAs have received funds at around 5% level from the provincial allocation over last 4 years. If we take a simple benchmark of population to compare the level of funding, Multan district has 4.26% population of Punjab (GOP, Punjab Development Statistics, 2009). This reflects that district Multan has been receiving fair share of the pie. 2006-07 2007-08 2008-09 2009-10 Resources transfer by Province to DG 90,794 96,952 99,413 108,822 TMA 13,541 14,431 15,320 15,209 Total 104,335 111,383 114,733 124,031 Allocation to DG and TMAs of Multan 4,512.56 4,885.02 6,480.43 6,108.37 % share 4.325% 4.386% 5.648% 4.925% Population Punjab 87,548 89,036 90,550 92,089 Multan 3,727 3,792 3,858 3,925 % population 4.26% 4.26% 4.26% 4.26% Recommendations Business process and legal reforms In this section we will focus our discussion on business process and relevant legal reforms to help identify areas of improvement. Section 116 of PLGO 2001 empowers the council to impose, increase, reduce, abolish, suspend and/or exempt any tax mentioned in the second schedule there in. However the section also mentioned that any amendment to taxes is vetted by the provincial government. This process hampers the local governments autonomy to set their own tax rates as the provincial government plays a controlling role. If full autonomy to fix rates etc. is not to be devolved, then the issue can be resolved by providing band widths within which the DGs and the TMAs would be free to act. To address the issue of stale process it is recommend that automation of business process, a comprehensive revenues base assessment and capacity building of staff should take place. The automation of business processes would result in better accounting, efficiency in tax collection mechanism hence increasing revenue, provide up to date databases, availability of information to be used by various department and timely reporting. It has been assessed that without increasing the rates of present taxes the yield can improve dramatically by maintaining records/registers properly, regular survey and incorporation of changes in tax records, improved monitoring and inclusion of systems of rewards and punishments for tax collecting machinery. Capacity and training of staff are critical to success of any initiative for enhancement of own source revenues. Local government officials dealing with these issues (in many cases) do not have up to date information about government laws and rules. Training with respect to financial management and procurement plus IT is also critical for bringing positive change. Low yielding taxes/fees are an administrative hassle for the collecting authority and they should be done away with or their rates be revised upwards to increase revenue. Dissemination of information about process, assessments, valuation table, and fees would help curtail corruption. One of the major reason people fall in the trap of providing kick backs is lack of information. This information could be made available through IEC material, notices in newspapers, display through posters in relevant offices and media awareness campaign. The business process of all OSR items such as taxes, rents and fees and user charge in the DGs and TMAs have mostly been defined a long time ago and the current LG setup has inherited them. There has not been any significant investment in review and reform of business processes of the taxes. Our research has shown that many improvements in the system can result from identification and removal of various loopholes and weaknesses in the processes. We recommend a comprehensive effort to be made to overhaul these processes which would result in collection efficiencies and significant improvement in tax payer facilitation. A quality control mechanism should be introduced to check functioning of various departments in the district. Conclusion This study briefly discusses the financial position of District Multan. It also carries out the financial analysis of the current situation and identifies issues faced by the local government. The major issues highlighted are capacity of the local government and the will to address issues. Multan being the 5th largest city of Pakistan has the potential to grow economically. It is well geographically well positioned since it lies in the middle of the trade route connecting south with north. A major initiative to revamp the systems would result in positive outcome for the people of the district. This paper also recommends few areas of improvement. A much larger effort needs to go into this. Recommendations such as legal reforms, revamping business process, trainings and automation needs to be implemented together to bring quick change. However this whole effort needs to be financed. The financing could take place with one or all of the following options; Lists of 11 properties were identified on a pilot basis. These properties/facilities are all in prime locations inside the city and are owned by the DG. We propose to sell of these properties and either abolished these facilities or relocate them to a more economical location. Through this proposal we would be able to raise Rs. 4,682 m. This in only the tip of iceberg, a more comprehensive study would reveal a lot more properties. Another area of resource generation is the property given on rent. The DG and TMA have many shops, stores and buildings that have been rented out. One of the ways forward could be to revise the rents and bring them at market level. Another option is to sell out these properties on market value and receive a good cash inflow that could be used for major initiatives. There are many government educational institutions with city limits many of them being on prime locations. A designated education city should be developed and all these institution should be shifted. A cost benefit analysis should be carried out to assess the potential of this option. Municipal bond is a  bond  issued by a city or other local government, or their agencies. Municipal bonds may be general obligations of the issuer or secured by specified revenues. Interest income is received by holders of municipal bonds. Municipal securities consist of both short-term issues (often called notes, which typically mature in one year or less) and long-term issues (commonly known as bonds, which mature in more than one year). Short-term notes are used by an issuer to raise money for a variety of reasons: in anticipation of future revenues such as taxes, state or federal aid payments, and future bond issuances; to cover irregular cash flows; meet unanticipated deficits; and raise immediate capital for projects until long-term financing can be arranged. Long term bonds are usually sold to finance capital projects over the longer term. This could be another potential resource that could be launched. Pakistans bond market is far behind the other emerging marke t in the region (Arif, 2006). Municipal finance in Pakistan, like many other developing countries, needs to be reengineered. While the smaller districts may not have a sufficient tax base, the larger municipalities are in a position to generate funds from pricing the services they deliver and by generating local revenue from direct taxation. The new devolution plan in Pakistan pre-empts local governments from raising funds in the capital markets. Municipal bonds are unheard of in Pakistan. Large municipalities, which have high-value assets, should be permitted to float bonds in open markets to finance development. The Capital Development Authority has recently announced an EOI calling for advisory services for launching of municipal bonds, results of which are to be seen. This could prove to be major source of fund for the local government and may provide an opportunity to fast track development efforts. The SBP has recently launched an Electronic Bond Trading Platform which would h elp develop bond markets by providing access to local and international investors. Amendment in section 120 of the PLGO 2001 would be required as a first step towards this process which bars the local governments to incur any debt. Citizen Community Board, an initiative to fuel development with focus on peoples needs and promoting public private partnership, lost its charm over the period of time. Initiatives sought to take place did not take place, results sought to be achieved were not achieved. The 25% equivalent of DGs ADP and TMAs ADP have been set aside over years and utilization has been very low. We propose that this fund be utilized for other development initiatives since the concept of CCB, to achieve its goals, would take a long time, especially due to capacity constraints with the government setup. The amount of funds available are District Government Rs 558 million TMA Rs. 324 million Total Rs. 882 million

Establishing Power, Control and Authority Through Domestic...

Domestic violence can affect anyone. Domestic violence is a pattern of behavior used to establish power and control over another through emotional attack, fear, and intimidation. Domestic violence or battering, often, includes the threat or use of violence; this violence is a crime. Battering occurs when one person believes he/she is entitled to control another. Domestic violence affects people in all social, economic, racial, religious, and ethnic groups; whether the couple is married, divorced, living together, or still dating. Another reality is that abusers and their victims can be gay, strait, young, or old. Violence develops from verbal, physical, emotional, financial, and sexual abuse. Most domestic violence victims are women by†¦show more content†¦An additional form of domestic abuse is emotional/verbal, which includes name-calling, put-downs, public humiliation, yelling, degrading statements, brainwashing, and control of the victim’s freedom to come and go w hen she chooses. There are many causes of battering. Among many causes, one can be attributed to the unequal power relationship between men and women. Women are traditionally in a position of being economically dependant on men. The socialization of girls prescribes girls to be passive; the socialization of boys prescribes boys to be aggressive. Another contributing cause is that family violence is a generation cycle; as battered children, or children in families where battering occurred often, people may become batterer or battered women. Domestic violence is a social problem that is widespread. It is a potentially fatal problem from which no person is immune. Domestic abuse has historically been a private violation that has been kept within the walls of the family home. This violence has also historically been denied. Domestic violence acts are events still perceived as anything but a crime; it is only no beginning to be criminalized. 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American Government Oversight Free Essays

The government of the United States involves the concept in political science known as separation of powers. This concept means that the different branches of government share power amongst themselves. Intricately connected with this concept is the system of checks and balances, which provides that all We will write a custom essay sample on American Government Oversight or any similar topic only for you Order Now com/relationship-between-the-three-arms-of-government/"branches of government may challenge the exercise of power by the other branch. More accurately, this concept ensures that one branch would not encroach upon the power of another branch since each branch is given the power to make sure that the others remain acting within their bounds. The system of checks and balances was conceptualized by the Framers to ensure that no branch would overstep its boundaries in the exercise of its powers. For Congress, the system of checks and balances is made effective through its power of oversight (USConstitution. net). One example of congressional oversight relates to interceding with agencies on behalf of the interests of their constituents. Through oversight, Congressmen could look into the operations of agencies and determine whether the interests of their constituents are taken into account. The oversight power of Congress likewise involves the authority to monitor, supervise, and review the activities of the executive branch. The exercise of this power allowed Congress to look out for the interests and benefit of the American people. Examples in history include the opposition to the Vietnam War in the 1960s, and the investigation of the Watergate scandal that unearthed anomalies involving partisan gain (Kaiser, 1988). Another example of congressional oversight involves other channels, such as meetings with the staffs of legislative and executive officials. Through these meetings and consultations with the executive department, Congress is able to propose changes and suggest policies to the executive branch (Kaiser, 1988). It is clear that congressional oversight is very useful in ensuring that the other branches of government, such as the executive branch, do not overstep their boundaries. As representatives of the people, Congress occupies a special role in ensuring that the people’s will and interests are protected, and this duty is accomplished through Congress’ power of oversight. References Kaiser, F. M. (1988). Congressional Oversight of the Presidency. Annals of the American Academy of Political and Social Science 499(Congress and the Presidency: Invitation to Struggle), 75-89. USConstitution. net. Constitutional Topic: Checks and Balances. Retrieved March 11, 2008, from http://www. usconstitution. net/consttop_cnb. html How to cite American Government Oversight, Papers

Discourse Analysis for FIFA World Cup- myassignmenthelp.com

Question: Write about theDiscourse Analysis for FIFA World Cup. Answer: In the excerpt, the writer majorly looks at how sports have helped in bridging the informal barriers of international trade especially as it pertains importation and exportation. These barriers include lack of information, absence of trust between venders and purchasers and the varied cultural difference between buyers and sellers from different countries. From the excerpt, one realizes that soccer, one of the sporting activity, has proven more than once to bridge these barriers. Citing the 2010 FIFA World cup, the writer states that the said event increased the GDP of the host country. This can be explained by the high number of tourists that visited the country during the event and hence accommodated at a cost. At the same time, sports have a positive impact on tourism activities to the host country. Since academic writing is formal writing, there are various features that are of use when writing these scholarly articles, (Celce-Murcia Marianne, 143-158). The major features that can be easily be identified in the excerpt are relevance, grammatical complexity and vocabulary choice. In addition to the mentioned basic features, the writer should ensure that the excerpt has a smooth flow of ideas that captivates the reader as demonstrated in the given excerpt. For one to successfully write an academic work, he or she must follow the above mentioned basic features of academic writing, (Celce-Murcia 143-158). The first feature of academic writing used in the excerpt is grammatical complexity. In this case, grammatical complexity refers to the grammatical structure of sentences in an excerpt (Hyland, Ken, and Polly. 156-177). According to Hyland et al. (156-177) academic writing uses sentences that are highly loaded with information as opposed to simple sentences. By doing this, the writer can express several ideas in one sentence. In one of the instances, the writer states that Sterken (2006) investigated the effect of organizing major sporting proceedings on development and established that organizing Summer Olympic Games rouse per capita GDP, which FIFA World Cup did not. In this sentence, the writer was able to state the person who conducted the study, the topic of study, and the findings in one statement. Secondly, the other feature that is outstanding in this excerpt is relevance. Throughout the text, one can notice that the writer has only provided information that is relevant to the topic in question. As opposed to informal writing, academic writing demands that one must stick to the topic, avoid void allegations and be straight to the point (Lea, Mary R., and Brian V. Street. 157-172). In doing this, one should cite as much as possible, the source of information in the article (Lea et al. 157-172). Lastly, the other outstanding feature in this excerpt is the choice of vocabulary. In academic writing, one must ensure that the vocabularies used to denote just what the writer wants to communicate (StreetBrian 24.1). This has greatly helped the writer to successfully attain the objectives of the article in communicating the outcome of the research. Works Cited Celce-Murcia, Marianne. "On the use of selected grammatical features in academic writing." Developing advanced literacy in first and second languages: Meaning with power (2002): 143-158. Hyland, Ken, and Polly Tse. "Metadiscourse in academic writing: A reappraisal." Applied linguistics 25.2 (2004): 156-177. Lea, Mary R., and Brian V. Street. "Student writing in higher education: An academic literacies approach." Studies in higher education 23.2 (1998): 157-172. Street, Brian. "" Hidden" Features of Academic Paper Writing." Working Papers in Educational Linguistics (WPEL) 24.1 (2009): 1.